Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Influence of Transformational Leadership Style, Work Environment, and Job Satisfaction on Employee Performance in Manufacturing Companies
Get PDFThe purpose of this study is to examine how employee performance in manufacturing organizations is impacted by transformational leadership style, work environment, and job satisfaction. This study used an associative, quantitative methodology with a sample of 110 employees from PT. Siraj Badawi Cukup Rupiah. Likert scale surveys were used to gather data, and the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach was used to analyze the results. The findings of the study indicate that employee performance is not significantly impacted by transformative leadership. Employee performance is also not significantly impacted by the workplace. Nonetheless, employee performance is significantly impacted by work satisfaction. These results suggest that elements other than work environment and leadership style may be more important in raising employee performance. The significance of job happiness in raising employee commitment and productivity is emphasized by this study. Therefore, it is recommended that businesses concentrate more on enhancing job happiness in order to sustainably maximize employee performance
Income Smoothing: Can Firm Size as a Moderation
Get PDFThis study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant effect on income smoothing practices, because companies tend to use cash for operational needs, debt payments, and dividends, so it is not used for profit manipulation. On the contrary, profitability and leverage have a significant effect on income smoothing practices, where companies with low profitability and high leverage tend to engage in this practice to maintain their reputation and the stability of their financial statements. In addition, firm size does not moderate the effect of cash holding on income smoothing practices, indicating that larger company size does not affect management decisions in carrying out this practice. However, firm size strengthens the effect of profitability and leverage on income smoothing practices. The larger the company size, the higher the tendency of management to stabilize financial statements to maintain the company's image and the trust of stakeholders, especially creditors. These findings provide insight for investors and regulators in understanding the factors that influence income smoothing practices in the manufacturing sector
Implementation of Human Resource Management Strategy at PT Angkasa Pura Indonesia
Get PDFThis study aims to analyze the implementation of Human Resource Management (HR) strategies at PT Angkasa Pura Indonesia, Tanjungpinang branch, and their impact on employee performance. The method used is qualitative research with data collection techniques using semi-structured interviews and documentation to explore employee experiences. Data analysis used descriptive analysis. The results of the study indicate that the HR management strategy implemented has succeeded in improving employee performance, both in administration and operations, which ultimately has an impact on the effectiveness of the company. Development and training programs such as technical skills training, managerial leadership training, career development training, innovation and problem-solving training, and new technology training implemented by PT Angkasa Pura Indonesia, Tanjungpinang branch, have proven to significantly improve employee performance
The Effect of CSR on Company Value with Profitability as a Moderation Variable in the Private Bank Sector on the IDX for the 2021–2023 Period
Get PDFThis study aims to assess how Corporate Social Responsibility (CSR) impacts increasing company value, as well as exploring whether the level of profitability can strengthen these relationships. This study focuses on private banks listed on the Indonesia Stock Exchange (IDX) in the period from 2021 to 2023. The method used is quantitative with an interaction regression analysis approach (moderation), and the data processing process is carried out using IBM SPSS software version 22. CSR is measured through the ratio between funds allocated to social activities and overall operational expenses. Meanwhile, the company's value is represented by the Price to Book Value (PBV) ratio, and profitability is proxied by the Return on Assets (ROA). The results of the study show that separately, CSR and ROA do not have a significant impact on the company's value. However, when the two are combined, the influence is significant, indicating that profitability is able to strengthen the role of CSR in increasing company value
The Influence of Muzaki's Trust on the Use of QRIS as an Instant Zakat Payment Tool at Baznas of North Sumatera Province
Get PDFThis study aims to analyze the effect of muzaki trust on the use of QRIS (Quick Response Code Indonesian Standard) as a means of paying zakat, infaq, and sadaqah (Instant) at the National Amil Zakat Agency (BAZNAS) of North Sumatra Province. Muzaki trust is an important factor in determining the success of digital technology implementation in zakat management, especially in the era of digital transformation that demands transparency, convenience, and transaction security. This study uses a quantitative approach with survey and questionnaire methods involving 86 respondents. Data analysis was conducted using simple linear regression to examine the effect of trust dimensions, including integrity, competence, and reliability of digital systems, on muzaki's interest and decision in using QRIS. The results showed that muzaki trust significantly positively influences the use of QRIS as a payment method for Istan. These findings suggest that increasing muzaki trust through education, system transparency, and better digital services can strengthen the acceptance of digital payment technology within zakat institutions. This research is expected to be a reference for BAZNAS and other zakat management institutions in developing a more effective and trustworthy zakat digitization strategy
The Role of Earnings Management Contribution as a Moderation of Social Responsibility Disclosure, Intellectual Capital, and Risk Towards Cost of Capital
Get PDFThis study aims to examine the effect of corporate social responsibility (CSR), intellectual capital (ICD), and risk disclosure (RD) on the cost of capital (WACC), as well as the role of earnings management (TAC) as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange. The research sample was obtained through a purposive sampling method based on the company's annual report. Testing was conducted using moderated regression analysis. The results show that CSR and RD have a significant positive effect on the cost of capital, while ICD has a positive but insignificant effect. Meanwhile, earnings management does not have a direct effect or act as a moderating variable in the relationship between the three types of disclosure and the cost of capital. These findings indicate that investors in the financial sector tend to respond to non-financial disclosures as additional risk signals if they are not supported by transparency and credible governance. Therefore, companies in the financial sector need to convey non-financial disclosures strategically and responsibly to manage market perceptions of risk and capital efficiency
Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2020-2023 Period)
Get PDFThis study aims to determine the effect of Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (In Manufacturing Companies Listed on the IDX for the 2020-2023 Period). This study uses a quantitative approach. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used is Purposive Sampling. Based on the established criteria, 26 company samples were obtained. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The method used in this study is panel data regression analysis. The results of this study indicate that simultaneously Exchange Rate, Tax Minimization, Debt Covenant together have an effect on Transfer Pricing and Corporate Governance can moderate this effect. while partially Exchange Rate does not have a significant effect on Transfer Pricing while Tax Minimization and Debt Covenant have a significant effect. Corporate Governance is proven to moderate the influence of Tax Minimization and Debt Covenant but does not moderate the influence of Exchange Rate
The Effect of ESG, Profitability, and Company Size on Capital Structure and Its Impact on Company Value
Get PDFThis study aims to analyze the influence of Environmental, Social, and Governance (ESG), profitability, and company size on capital structure and its impact on company value in the coal mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. This study uses a quantitative approach with the path analysis method to determine the direct and indirect effects between variables. Data were obtained from the annual reports and sustainability reports of ten companies selected through purposive sampling techniques. The results of the study indicate that profitability has a negative and significant effect on capital structure, while ESG and company size do not have a significant effect. Furthermore, profitability and company size have a significant effect on company value, while ESG and capital structure do not have a significant effect. The mediation test with the Sobel Test shows that capital structure does not mediate the effect of ESG, profitability, and company size on company value. This finding indicates that profitability is the main factor that directly influences company value, and capital structure is not an effective intermediary channel in the relationship between these variables
Penghindaran Pajak: Intensitas Modal dan Persediaan pada BEI Non-Cyclicals (2019-2023)
No full textThis study examines the effect of capital intensity and inventory intensity on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The aim is to analyze how investment in fixed assets and inventory affects tax avoidance practices. A quantitative approach is used with multiple linear regression methods and purposive sampling techniques on 73 companies. The results show that capital intensity has a negative and significant effect on tax avoidance, indicating that the greater the proportion of fixed assets, the lower the tendency to avoid taxes. Interestingly, inventory intensity also has a negative and significant effect, contrary to the initial hypothesis. Both variables simultaneously have a significant effect on tax avoidance with a determination value of 77.9% (R²=0.779). This finding suggests that companies with large investments in fixed assets and inventory tend to have higher tax compliance
The Influence of Perception of Ease, Usefulness, Enjoyment, and Interaction on User Satisfaction and Purchase Intention Through the Chatbot “Tanya” on the Tokopedia Platform
Get PDFThe rapid growth of digital technology has accelerated the use of artificial intelligence in customer service, particularly through chatbots on e-commerce platforms. This study examines the effects of Perceived Ease of Use, Perceived Usefulness, Perceived Enjoyment, and Interaction on user Satisfaction, as well as their influence on Purchase Intention, with a focus on Tokopedia's "TANYA" chatbot. Using a quantitative approach, data were collected via an online survey from 195 users who had interacted with the chatbot and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Perceived Ease of Use, Perceived Usefulness, and Interaction significantly and positively affect Satisfaction, while Perceived Enjoyment does not. Furthermore, both Satisfaction and Interaction have a significant impact on Purchase Intention. These findings offer practical insights for enhancing AI-based chatbot strategies to improve user satisfaction and stimulate purchasing behavior in e-commerce settings