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Pengaruh debt to equity ratio, debt to asset ratio dan profitabilitas terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia
Purposes - The purpose of this study was to determine the effect either partially or simultaneously between debt to equity ratio, debt to assets ratio and profitability of the firm’s value of food and beverage company that listed on the Indonesian Stock Exchange.
Methods - Documentation study was data collection techniques had used in this study. Purposive sampling used as sampling technique and number of samples was 64 companies. Data was analysis by using linear regression processed.
Findings - The results of this study have shown that as partially, effect of debt to equity ratio and debt to assets ratio of the firm’s value was significant, but the effect of profitability on the firm’s value was not significant. As simultaneously, effect of debt to equity ratio, debt to assets ratio and profitability on the firm’s value was significant.
Keywords - Debt to equity ratio, Debt to assets ratio, Profitability, Firm’s value.Purposes - The purpose of this study was to determine the effect either partially or simultaneously between debt to equity ratio, debt to assets ratio and profitability of the firm’s value of food and beverage company that listed on the Indonesian Stock Exchange.
Methods - Documentation study was data collection techniques had used in this study. Purposive sampling used as sampling technique and number of samples was 64 companies. Data was analysis by using linear regression processed.
Findings - The results of this study have shown that as partially, effect of debt to equity ratio and debt to assets ratio of the firm’s value was significant, but the effect of profitability on the firm’s value was not significant. As simultaneously, effect of debt to equity ratio, debt to assets ratio and profitability on the firm’s value was significant.
Keywords - Debt to equity ratio, Debt to assets ratio, Profitability, Firm’s value
Beberapa faktor yang mendeterminasi kinerja karyawan
PURPOSES : Employee performance is an achievement generated by workers in their task. The performance is influenced by work ethic, organizational commitment and work discipline. Therefore, this study aims to examine these issues in order to analyse the influence of work ethic, organizational commitment and work discipline on employee performance.
METHODS : The survey is used as an approach in this research. The survey was conducted of 92 employees of the company. The research data were collected by using a questionnaire. Meanwhile, multiple linear regression becomes the analytical tool for this research.
FINDINGS : The results of hypothesis testing individually show that work ethic has no significant effect on employee performance, but organizational and disciplinary commitment has a significant effect on employee performance. In addition, the results of hypothesis testing simultaneously is indicated that the work ethic information, organizational commitment and work discipline have a significant effect on employee performance.
KEYWORDS : Work ethic, Organizational commitment, Discipline, Employee performance.PURPOSES : Employee performance is an achievement generated by workers in their task. The performance is influenced by work ethic, organizational commitment and work discipline. Therefore, this study aims to examine these issues in order to analyse the influence of work ethic, organizational commitment and work discipline on employee performance.
METHODS : The survey is used as an approach in this research. The survey was conducted of 92 employees of the company. The research data were collected by using a questionnaire. Meanwhile, multiple linear regression becomes the analytical tool for this research.
FINDINGS : The results of hypothesis testing individually show that work ethic has no significant effect on employee performance, but organizational and disciplinary commitment has a significant effect on employee performance. In addition, the results of hypothesis testing simultaneously is indicated that the work ethic information, organizational commitment and work discipline have a significant effect on employee performance.
KEYWORDS : Work ethic, Organizational commitment, Discipline, Employee performance
Studi motivasi pegawai biro administrasi, antasenden dan dampaknya terhadap kinerja
PURPOSES: The purposes of this study are to analyze the influence of leadership on employee motivation and performance, and the influence of motivation on employees’ performance.
METHODS: Samples of this research are 150 employees of the Islamic university in Medan City. The sampling technique using simple random sampling. Data were collected by questionnaire instrument. The data obtained were analyzed using path analysis.
FINDINGS: This study obtained some findings, among others: there is a positive and significant influence of leadership on work motivation; there is a positive and significant influence of leadership on performance; there is a positive and significant influence of work motivation on performance; and work motivation mediates leadership relationships with employee performance.
KEYWORDS: Leadership, Motivation, Employees’ performance.PURPOSES: The purposes of this study are to analyze the influence of leadership on employee motivation and performance, and the influence of motivation on employees’ performance.
METHODS: Samples of this research are 150 employees of the Islamic university in Medan City. The sampling technique using simple random sampling. Data were collected by questionnaire instrument. The data obtained were analyzed using path analysis.
FINDINGS: This study obtained some findings, among others: there is a positive and significant influence of leadership on work motivation; there is a positive and significant influence of leadership on performance; there is a positive and significant influence of work motivation on performance; and work motivation mediates leadership relationships with employee performance.
KEYWORDS: Leadership, Motivation, Employees’ performance
Analisis kebijakan program penanggulangan kemiskinan: Implementasi manajemen pemerintahan Kota Tanjung Balai
Purposes - The practice of management is not limited just to business, but also to governmental organizations. One of the implementations of government management is managing poverty alleviation programs. For this purpose, this study aims were to examine the policy of poverty reduction program in Tanjung Balai City, North Sumatera Province.
Methods - The approach in this research was applied using the quantitative paradigm. Data were compiled through interviews and questionnaires to stakeholders, including executives, legislators and community leaders. Analysis of research data using descriptive analysis technique with Analytical Hierarchy Process (AHP) method.
Findings - The research findings show that poverty alleviation in Tanjung Balai has the following priorities: First priority, investment field in the health industry. The second priority, social assistance. A third priority, empowerment of communities and small business.
Keywords - Policy, Poverty, Governmental Management.Purposes - The practice of management is not limited just to business, but also to governmental organizations. One of the implementations of government management is managing poverty alleviation programs. For this purpose, this study aims were to examine the policy of poverty reduction program in Tanjung Balai City, North Sumatera Province.
Methods - The approach in this research was applied using the quantitative paradigm. Data were compiled through interviews and questionnaires to stakeholders, including executives, legislators and community leaders. Analysis of research data using descriptive analysis technique with Analytical Hierarchy Process (AHP) method.
Findings - The research findings show that poverty alleviation in Tanjung Balai has the following priorities: First priority, investment field in the health industry. The second priority, social assistance. A third priority, empowerment of communities and small business.
Keywords - Policy, Poverty, Governmental Management
Pengaruh penerapan elektronik nomor faktur (e-Nofa) dan faktur pajak fiktif terhadap penerimaan pajak
This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice.
Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue.This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice.
Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue
Efek moderasi ukuran perusahaan pada pengaruh debt to equity ratio dan longterm debt to equity ratio terhadap return on equity di Bursa Efek Indonesia
This study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study.
Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size.This study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study.
Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size
Efek mediasi kepatuhan wajib pajak pada pengaruh pemahaman dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan
Purposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income TaxPurposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer complianceMethods - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income Ta
Analisis determinan minat berbisnis online di kalangan mahasiswa
Purposes - E-business could be one solution to resolve the problem of unemployment, especially for higher education graduates. Before they become an alumnus, We need to distinguish how their interest in the online business. Therefore, this study aim was to learn the effects of education, environment, and internet service available on students' interest for doing an online business.
Methods - The type of this study has utilized the survey. This study was used 94 selected samples with accidental sampling method. A questionnaire was an instrument for collecting the research information. The data were analysed by multiple regression techniques.
Findings - The results of this study indicate that partially variable education and availability of internet services had a significant effect on online business. However, environmental variables had no significant effect on online business. Simultaneously, the variables of education, environment, and availability of internet services had a significant effect on online business interests
Keywords - Education, Environment, Internet, Interest, Students, e-Business. Purposes - E-business could be one solution to resolve the problem of unemployment, especially for higher education graduates. Before they become an alumnus, We need to distinguish how their interest in the online business. Therefore, this study aim was to learn the effects of education, environment, and internet service available on students' interest for doing an online business.
Methods - The type of this study has utilized the survey. This study was used 94 selected samples with accidental sampling method. A questionnaire was an instrument for collecting the research information. The data were analysed by multiple regression techniques.
Findings - The results of this study indicate that partially variable education and availability of internet services had a significant effect on online business. However, environmental variables had no significant effect on online business. Simultaneously, the variables of education, environment, and availability of internet services had a significant effect on online business interests
Keywords - Education, Environment, Internet, Interest, Students, e-Business.  
Kepemimpinan dalam perspektif Islam
PURPOSES: Sharia banking is a system of Islamic banking. In the last period, sharia Banking grew rapidly in Indonesia. The development of sharia banking requires Islamic leadership. Therefore, purpose of this study is to analyze employees and leaders perception of Islamic leadership in sharia banking.
METHODS: The approach of this study using an exploratory paradigm. Sources of research data are employees and leaders of Bank Syariah Mandiri in Medan City. The questionnaires and interviews were used to collect the research data. Meanwhile, the data analysis using descriptive analysis.
FINDINGS: The results of this study provide some important information. Generally, employees and leader’s perception on the Islamic leadership practice of Bank Syariah Mandiri is quite good. Values of Al-Qur'an and Hadith underlie the behavior of managerial leadership in the bank.
KEYWORDS: Leadership, Islamic Leadership, Sharia banking.
PURPOSES: Sharia banking is a system of Islamic banking. In the last period, sharia Banking grew rapidly in Indonesia. The development of sharia banking requires Islamic leadership. Therefore, purpose of this study is to analyze employees and leaders perception of Islamic leadership in sharia banking.
METHODS: The approach of this study using an exploratory paradigm. Sources of research data are employees and leaders of Bank Syariah Mandiri in Medan City. The questionnaires and interviews were used to collect the research data. Meanwhile, the data analysis using descriptive analysis.
FINDINGS: The results of this study provide some important information. Generally, employees and leader’s perception on the Islamic leadership practice of Bank Syariah Mandiri is quite good. Values of Al-Qur'an and Hadith underlie the behavior of managerial leadership in the bank.
KEYWORDS: Leadership, Islamic Leadership, Sharia banking.
 
Pengaruh etika kerja terhadap kualitas kerja perawat dengan komunikasi sebagai variabel intervening
PURPOSES: The issue of quality of work commonly discussed in studies of organizational behavior. The quality of work determined by work ethics and communication. Similarly, communication is influenced by work ethics. Therefore, the purpose of this study is to analyze the influence of work ethics on quality, either directly or through communication.
METHODS: The associative research approach became the focus paradigm in this study. Quota sampling used as sampling technique and obtained a sample of 150 nurses of government hospitals. Meanwhile, the data analysis technique used in this research is path analysis.
FINDINGS: This study yields several conclusions, among others: the influence of work ethic on communication is positive and significant; the influence of work ethic on work quality is positive but not significant. The influence of communication on the quality of work is positive and significant. In addition, communication mediates the effect of work ethics on the quality of work.
KEYWORDS: Work ethic, Communication, Work quality.PURPOSES: The issue of quality of work commonly discussed in studies of organizational behavior. The quality of work determined by work ethics and communication. Similarly, communication is influenced by work ethics. Therefore, the purpose of this study is to analyze the influence of work ethics on quality, either directly or through communication.
METHODS: The associative research approach became the focus paradigm in this study. Quota sampling used as sampling technique and obtained a sample of 150 nurses of government hospitals. Meanwhile, the data analysis technique used in this research is path analysis.
FINDINGS: This study yields several conclusions, among others: the influence of work ethic on communication is positive and significant; the influence of work ethic on work quality is positive but not significant. The influence of communication on the quality of work is positive and significant. In addition, communication mediates the effect of work ethics on the quality of work.
KEYWORDS: Work ethic, Communication, Work quality