E-QIEN - Jurnal Ekonomi dan Bisnis
Not a member yet
1164 research outputs found
Sort by
Pengaruh Tunjangan Kinerja Terhadap Peningkatan Kinerja di Mediasi Gaya Kepemimpinan Transformasional Pada Tenaga Pendidik Di Madrasah Aliyah Negeri Kota Ternate
Get PDFThis study aims to examine (1) the effect of performance rewards on increasing performance, (2) the effect of performance allowances on transformational leadership styles, (3) the effect of transformational leadership styles on increasing performance, (4) the effect of performance rewards on increasing performance through transformational leadership styles as a mediating variable for educators at Madrasah Aliyah Negeri Ternate City. The sampling technique in this study used the purposive sampling method, namely sampling on the basis of the criteria for teachers with status and receiving performance allowances in accordance with established regulations from the Ministry of Religion. With a sample of 43 people. The results of the study found that (1) performance allowances had a significant positive effect on improving performance in Madrasah Aliyah Negeri Ternate City educators, (2) performance allowances had a significant positive effect on transformational leadership style on Madrasah Aliyah Negeri City Ternate educators, (3) transformational leadership style had an effect significant positive effect on performance improvement in Madrasah Aliyah Negeri educators in Ternate City, (4) indirectly performance allowances have a significant positive effect on performance improvement through transformational leadership styl
PENGARUH TINGKAT PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING (Studi pada Industri Barang Konsumsi Makanan & Minuman Yang Terdaftar Di BEI Periode 2015 -2019)
Get PDFThe manufacturing industry sector is the main focus of economic growth in Indonesia, the decline in the value of companies in the economic growth sector of the manufacturing industry will have a major effect on the economy in Indonesia, therefore companies are required to increase the value of the company in order to attract investors. This study was conducted to analyze the effect of profitability , Leverage, and debt policy on firm value with dividend policy as the Intervening variable. The object of this research is a manufacturing company in the consumer goods industry sector by using non-probability sampling (non-random sampling) and purposive sampling methods. The analysis technique used is multiple linear regression and path analysis. Based on the results of the study, it was found that probability, leverage had no effect on dividend policy. Meanwhile, debt policy has an effect on dividend policy. Leverage, debt policy has no effect on firm value. While the level of profitability affects the value of the company. dividend policy has no effect on firm value. Dividend policy cannot mediate leverage and debt policy on firm value. Meanwhile, dividend policy can mediate the relationship between the level of profitability and firm value.The manufacturing industry sector is the main focus of economic growth in Indonesia, the decline in the value of companies in the economic growth sector of the manufacturing industry will have a major effect on the economy in Indonesia, therefore companies are required to increase the value of the company in order to attract investors. This study was conducted to analyze the effect of profitability , Leverage, and debt policy on firm value with dividend policy as the Intervening variable. The object of this research is a manufacturing company in the consumer goods industry sector by using non-probability sampling (non-random sampling) and purposive sampling methods. The analysis technique used is multiple linear regression and path analysis. Based on the results of the study, it was found that probability, leverage had no effect on dividend policy. Meanwhile, debt policy has an effect on dividend policy. Leverage, debt policy has no effect on firm value. While the level of profitability affects the value of the company. dividend policy has no effect on firm value. Dividend policy cannot mediate leverage and debt policy on firm value. Meanwhile, dividend policy can mediate the relationship between the level of profitability and firm value
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP EARNING MANIPULATION DENGAN MODERASI KUALITAS AUDIT
Get PDFThis research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 observation period, as many as 45 companies. The sampling method used in this research is purposive sampling. The hypothesis in this study was tested using multiple linear regression analysis to measure the effect of the relationship between the dependent variable and the independent variable. This study aims to analyze empirically the GCG variables (KM, KI, Audsize and Bdout) as well as Profitability proxied by ROA, Leverage as proxied by DER, on Earning Manipulation proxied by Beneish M Score with Audit Quality as a moderating variable in manufacturing companies that listed on the Indonesia Stock Exchange for the period 2014-2018 with a sample of 45 companies and 225 firm years. The results of this study indicate that the Beneish M score is significantly influenced by Managerial Ownership, Institutional Ownership, Audsize, and profitability (ROA), the KM variable has a significant negative effect on Earning Manipulation (Beneish M score) at =1%. That is, the higher the management ownership, the lower the indication of manipulation of financial statements. The KI variable has a significant negative effect on earning manipulation, meaning that the more institutional ownership there is, the less manipulation of financial statements occurs. Audsize variable has a significant negative effect on Earning Manipulation (beneish M Score) at =5%. That is, the more audit committees, the higher the supervision which results in no manipulation of financial statements. And lastly, the profitability variable has a significant positive effect on earning manipulation, meaning that the higher the level of profitability of an entity, the more indications there are of financial statement manipulation. The results of model 2 research show that the existence of audit quality as a moderating variable can affect the relationship between KM, KI, Audsize, Bdout, ROA and DER, on earning manipulation (beneish m score). Where the existence of audit quality (QA) weakens the influence of almost all variables on earning manipulation (beneish m score) except for the existence of an independent board of commissioners whose audit quality strengthens the supervision carried out on corporations to avoid earning manipulation and is useful information for investors and investors. stakeholders who use financial statements and these factors are considered by investors and stakeholders to obtain more relevant information.This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 observation period, as many as 45 companies. The sampling method used in this research is purposive sampling. The hypothesis in this study was tested using multiple linear regression analysis to measure the effect of the relationship between the dependent variable and the independent variable. This study aims to analyze empirically the GCG variables (KM, KI, Audsize and Bdout) as well as Profitability proxied by ROA, Leverage as proxied by DER, on Earning Manipulation proxied by Beneish M Score with Audit Quality as a moderating variable in manufacturing companies that listed on the Indonesia Stock Exchange for the period 2014-2018 with a sample of 45 companies and 225 firm years. The results of this study indicate that the Beneish M score is significantly influenced by Managerial Ownership, Institutional Ownership, Audsize, and profitability (ROA), the KM variable has a significant negative effect on Earning Manipulation (Beneish M score) at =1%. That is, the higher the management ownership, the lower the indication of manipulation of financial statements. The KI variable has a significant negative effect on earning manipulation, meaning that the more institutional ownership there is, the less manipulation of financial statements occurs. Audsize variable has a significant negative effect on Earning Manipulation (beneish M Score) at =5%. That is, the more audit committees, the higher the supervision which results in no manipulation of financial statements. And lastly, the profitability variable has a significant positive effect on earning manipulation, meaning that the higher the level of profitability of an entity, the more indications there are of financial statement manipulation. The results of model 2 research show that the existence of audit quality as a moderating variable can affect the relationship between KM, KI, Audsize, Bdout, ROA and DER, on earning manipulation (beneish m score). Where the existence of audit quality (QA) weakens the influence of almost all variables on earning manipulation (beneish m score) except for the existence of an independent board of commissioners whose audit quality strengthens the supervision carried out on corporations to avoid earning manipulation and is useful information for investors and investors. stakeholders who use financial statements and these factors are considered by investors and stakeholders to obtain more relevant information
ANALISIS LAPORAN KEUANGAN PSAK NO.109 AKUNTANSI ZAKAT, INFAQ, DAN SHADAQAH (ZIS) (STUDI KASUS BADAN AMIL ZAKAT NASIONAL)
Get PDFIt is anticipated that all BAZ/LAZ/OPZ will be equipped with PSAK 109 following its mandate on January 1, 2009.can put its financial reports into use.This study looked at the accounting reports for Zakat, Infak, and Shodaqoh (BAZNAS) to see if they had implemented PSAK 109 in 2009.The National Amil Zakat Agency of the Republic of Indonesia served as the sample for this study.The PPID BAZNAS RI website\u27s financial reports from 2009 to 2021 served as the basis for the collection of secondary data.According to the findings, BAZNAS did not use the financial accounting report structure specified in the Statement of Financial Accounting Standards No.109 for shodaqoh, infaq, and zakat.BAZNAS makes financial reports like balance reports, sources and uses of funds reports, cash flow reports, and notes to financial statements public as evidence of this.cash flow reports, statements of financial position, fund movements, asset movements, and more.Notes to budget summaries should be in every way remembered for a coordinated PSAK 109 monetary report.It only conformed to PSAK in 2012, and even then, it lacked the same level of detail as the financial statements for 2016 to 2021.Setelah PSAK 109 menjadi wajib bagi BAZ/LAZ/OPZ pada tanggal 1 Januari 2009, diharapkan seluruh BAZ/LAZ/OPZ. akan dapat mengimplementasikan laporan keuangannya. Penelitian ini bertujuan untuk mengetahui diterapkan atau tidaknya PSAK 109 mulai tahun 2009 berdasarkan pencatatan akuntansi Zakat, Infak, dan Shodaqoh (BAZNAS). Penelitian ini menggunakan Badan Amil Zakat Nasional Republik Indonesia sebagai sampelnya. Menelaah laporan keuangan tahun 2009 sampai dengan tahun 2021 yang tersedia di website PPID BAZNAS RI sebagai sumber pendataan sekunder. Antara tahun 2009 dan 2011, BAZNAS tidak mengadopsi Pernyataan Standar Akuntansi Keuangan No. 109 struktur laporan akuntansi keuangan untuk zakat, infak, dan shoaqoh. Hal ini ditunjukkan dengan publikasi laporan keuangan BAZNAS yang meliputi laporan neraca, laporan sumber dan penggunaan dana, laporan arus kas, dan catatan atas laporan keuangan. Laporan status keuangan, perubahan uang, perubahan aset yang dikelola, dan laporan arus kas. Laporan keuangan PSAK 109 terintegrasi harus mencantumkan catatan atas keseluruhan laporan keuangan. Hanya sesuai PSAK tahun 2012, itupun belum selengkap laporan keuangan tahun 2016 hingga 2021.
Kata Kunci PSAK No.109 Zakat, Infaq, dan shadaqah; Laporan Keuangan; Badan Amil Zakat Republik Indonesi
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN & UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA (Studi pada Perusahaan Sektor Pertambangan Periode 2018-2019)
Get PDFThe purpose of this research is to find out how the influence of environmental performance, environmental costs and company size on the company\u27s financial performance. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. This research is on the official website on the Indonesia Stock Exchange, namely on the web www.idx.co.id. The results of this study indicate that environmental performance, environmental costs and firm size simultaneously affect financial performance. Environmental performance and company size have a positive effect on financial performance, while environmental costs have no effect on financial performance.The purpose of this research is to find out how the influence of environmental performance, environmental costs and company size on the company\u27s financial performance. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. This research is on the official website on the Indonesia Stock Exchange, namely on the web www.idx.co.id. The results of this study indicate that environmental performance, environmental costs and firm size simultaneously affect financial performance. Environmental performance and company size have a positive effect on financial performance, while environmental costs have no effect on financial performance
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA (STUDI PADA DINAS LINGKUNGAN HIDUP DAN KEBERSIHAN KOTA PEKANBARU)
Get PDFThis study aims to analyze the effect of work motivation and work environment on employee performance through job satisfaction at the Pekanbaru City Environment and Hygiene Service. The research was conducted at the Department of Environment and Hygiene of Pekanbaru City.The data used consists of primary data and secondary data. Data were collected using a questionnaire given to employees. The population in this study were employees of DLHK Pekanbaru City, totaling 105 employees and with a sample of 105 employees. The analytical tool used is path analysis.The results of this study indicate (1) Work motivation has a positive and significant effect on employee job satisfaction (2) Work environment has a positive and significant effect on employee job satisfaction (3) Job satisfaction has a positive and significant effect on employee performance (4) Work motivation has a positive and significant effect on employee performance. significant effect on employee performance (5) work environment has a positive and significant effect on employee performance, (6) work motivation affects performance through employee job satisfaction, (7) work environment affects performance through employee job satisfactionThis study aims to analyze the effect of work motivation and work environment on employee performance through job satisfaction at the Pekanbaru City Environment and Hygiene Service. The research was conducted at the Department of Environment and Hygiene of Pekanbaru City.The data used consists of primary data and secondary data. Data were collected using a questionnaire given to employees. The population in this study were employees of DLHK Pekanbaru City, totaling 105 employees and with a sample of 105 employees. The analytical tool used is path analysis.The results of this study indicate (1) Work motivation has a positive and significant effect on employee job satisfaction (2) Work environment has a positive and significant effect on employee job satisfaction (3) Job satisfaction has a positive and significant effect on employee performance (4) Work motivation has a positive and significant effect on employee performance. significant effect on employee performance (5) work environment has a positive and significant effect on employee performance, (6) work motivation affects performance through employee job satisfaction, (7) work environment affects performance through employee job satisfactio
ANALISIS PENINGKATAN CAPAIAN KINERJA ASN DI KANTOR KECAMATAN PRABUMULIH BARAT KOTA PRABUMULIH
Get PDFThis study aims to explain whether the independent research variables (Work Environment, Work Motivation, Promotion) have an influence on improving ASN performance at the Prabumulih Barat District Office, Prabumulih City. Data were analyzed using Descriptive Qualitative Methods. Research Data Collection Techniques using direct interviews with several staff of the Prabumulih Barat District Office, Prabumulih City. valued and feel given a boost of motivation in carrying out their job obligations, as well as positions that involve them in planning promotions for them and are given according to the performance they can make will make them more diligent and improve their performance at work.
Keywords: Work Environment, Work Motivation, Promotion, Employee Performance.Penelitian ini bertujuan untuk menjelaskan apakah variabel independen penelitian (Lingkungan Kerja, Motivasi Kerja, Promosi Jabatan) memiliki pengaruh terhadap peningkatan capaian kinerja ASN di Kantor Kecamatan Prabumulih Barat Kota Prabumulih. Data dianalisis dengan menggunakan Metode Kualitatif Deskriptif. Teknik Pengumpulan Data Penelitian menggunakan metode wawancara langsung dengan beberapa Staff Kantor Kecamatan Prabumulih Barat Kota Prabumulih Hasil penelitian menunjukkan bahwa Lingkungan Kerja yang memadai sangat membuat para pegawai bekerja dengan baik dan benar, motivasi yang diberikan kepada pegawai dalam bentuk apapun dan sebesar apapun akan membuat pegawai merasa dihargai dan merasa diberikan suatu dorongan motivasi semangat dalam mereka menjalankan kewajiban pekerjaan yang mereka emban, begitu juga jabatan yang melibatkan mereka dalam perencanaan kenaikan jabatan bagi mereka serta diberikan sesuai atas kinerja yang mereka dapat akan membuat mereka lebih rajin dan meningkatkan kinerja mereka dalam bekerja.
Kata Kunci: Lingkungan Kerja, Motivasi Kerja, Promosi Jabatan, Kinerja Pegawai
The Non-Financial Factors Affecting Corporate Social Responsibility Disclosure (CSRD)
No full textThis study looks at the relationship of non-disclosure factors to the company corporate social responsibility (CSR). The research focuses on companies that focus on the energy and pulp and paper industries listed on the Indonesia Stock Exchange (IDX). An energy company is a company that uses natural resources as the main raw material in the production of the company\u27s products until they are finally sold to the public. The research was conducted from 2011-2021. Non-financial variables that support the company\u27s CSR activities are corporate governance, independent board, board meeting, risk, and company size. The results of the study show that non-financial factors, namely the independent board, board meetings, company size, and risk have an effect on the company\u27s CSRD. This research cannot be generalized to all companies, because it only focuses on industries engaged in energy and pulp and paper. Future research is expected to use all listed companies and add variables for the company\u27s non-financial factors
PENGARUH ROTASI JABATAN DAN REWARD SISTEM TERHADAP LOYALITAS PEGAWAI DENGAN DIMEDIASI OLEH MOTIVASI KERJA STUDI PADA KEJAKSAAN TINGGI KEPULAUAN RIAU
Get PDFThe purpose of this study was to determine and analyze the effect of job rotation and reward system on employee motivation. To find out and analyze the effect of job rotation and reward system on employee loyalty. To find out and analyze the effect of work motivation on employee loyalty. This study aims to determine and analyze the effect of work motivation mediating job rotation and reward systems on employee loyalty at the Riau Islands High Court. The population in this study were employees of the Riau Islands High Court. The sample in this study was 69 people. Analysis of the data used in this study is Structural Equation Modeling (SEM) AMOS. The results of the research conducted show that job rotation has a significant effect on work motivation. Reward has a significant effect on work motivation. Job rotation has a significant effect on employee loyalty. Reward has a significant effect on employee loyalty. Motivation has a significant effect on employee loyalty. Job rotation has a significant effect on employee loyalty through motivation. And Reward has a significant effect on employee loyalty through motivation.The purpose of this study was to determine and analyze the effect of job rotation and reward system on employee motivation. To find out and analyze the effect of job rotation and reward system on employee loyalty. To find out and analyze the effect of work motivation on employee loyalty. This study aims to determine and analyze the effect of work motivation mediating job rotation and reward systems on employee loyalty at the Riau Islands High Court. The population in this study were employees of the Riau Islands High Court. The sample in this study was 69 people. Analysis of the data used in this study is Structural Equation Modeling (SEM) AMOS. The results of the research conducted show that job rotation has a significant effect on work motivation. Reward has a significant effect on work motivation. Job rotation has a significant effect on employee loyalty. Reward has a significant effect on employee loyalty. Motivation has a significant effect on employee loyalty. Job rotation has a significant effect on employee loyalty through motivation. And Reward has a significant effect on employee loyalty through motivation
ANALISIS STRATEGI PENANGANAN KELUHAN PELANGGAN PADA PT. PANAHMAS DWITAMA DISTRINDO
Get PDFPT. Panahmas Dwitama Distrindo is a distribution company that is committed to providing the best service to consumers. PT Unilever Indonesia\u27s main distributor company in the Jember and Probolinggo marketing areas has customers of more than five thousand shops and outlets to supermarkets. In the course of its business for two decades, the company received many complaints. The complaints include product availability, product defects, and delivery delays. This study aims to analyze the strategy for handling customer complaints by PT Panahmas Dwitama Distrindo. With a descriptive qualitative method, the authors conclude that the company accepts every complaint openly with many complaint channels, responsive and effective. Complaints received are immediately identified and submitted to management for a decision which is oriented towards customer satisfaction.PT. Panahmas Dwitama Distrindo is a distribution company that is committed to providing the best service to consumers. PT Unilever Indonesia\u27s main distributor company in the Jember and Probolinggo marketing areas has customers of more than five thousand shops and outlets to supermarkets. In the course of its business for two decades, the company received many complaints. The complaints include product availability, product defects, and delivery delays. This study aims to analyze the strategy for handling customer complaints by PT Panahmas Dwitama Distrindo. With a descriptive qualitative method, the authors conclude that the company accepts every complaint openly with many complaint channels, responsive and effective. Complaints received are immediately identified and submitted to management for a decision which is oriented towards customer satisfaction