CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
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Pengaruh Financial Distress, Audit Tenure, dan Profitabilitas terhadap Penerimaan Opini Audit Going Concern dengan Persistensi Laba sebagai Variabel Moderasi
Get PDFThe aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion
Peluang Kejahatan Dalam Pemanfaatan E-Business
Get PDFOpportunities for crime in the digital business world include various forms of threats, such as system hacking, theft of personal data, financial fraud, and other criminal acts that can harm companies and damage consumer trust. Digital business is a business activity that in its implementation utilizes technology as a medium, either when creating or in a series of marketing activities. In an effort to deal with opportunities for crime in the world of e-business, companies must prioritize information security, strict policy implementation, education and training for employees, as well as partnerships with security and government agencies. This research uses a qualitative literature study method by obtaining secondary data through published journal articles with the question "Are there many opportunities for crime in the utilization or use of e-business?". Based on this, it is clear that there are still many opportunities for crime in the digital business world and continue to occur, where the crimes that often occur are fraud, hacking, as well as cybercrime and cyberfraud
Pengaruh Kualitas Pelayanan terhadap Kepuasan Anggota Perpustakaan pada Dinas Kearsipan dan Perpustakaan Kabupaten Paser
Get PDFThe purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of Service Quality (X) which include the variables Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5), on Satisfaction of Library Members (Y) at the Paser Regency Archives and Library Service. From the results of the validity test of the total number of questions, 18 statements all have a value of rcount > rtable, which means all questions are valid (feasible). From the results of the reliability test, it can be seen that the results obtained were 0.836, which means that the questionnaire items can be said to be reliable, because the Cronbach's Alpha value is > 0.6. From the results of multiple linear regression analysis research, the regression equation Y= 0.465 + 0.366X1 + 0.265 X2 + 0.183 X3 - 0.185X4 + 0.246 X5. The correlation coefficient (R) is 0.843 at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Evidence Physical (X5), to Member Satisfaction (Y). The Adjusted R square value (coefficient of determination) is 0.503, which means that the Service Quality (X) variable consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4) and Physical Evidence (X5) contributes of the dependent variable, namely Member Satisfaction (Y), while the remaining 49.7% is influenced by other variables not included in this research. From the results of the F test, the Fcount value is 14.372 > Ftable 2.37, so it can be concluded that the Service Quality (X) variable consists of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4) and Physical Evidence ( X5) has a significant effect simultaneously (together) on the Member Satisfaction variable (Y), so that the first hypothesis can be accepted or H0 is rejected. Ha is accepted. From the results of the t test for the variables Reliability (X1), Responsiveness (X2), and Physical Evidence (X5) have a significant effect on Member Satisfaction (Y) of libraries at the Paser Regency Archives and Library Service. Meanwhile, the variables Assurance (X3), Empathy (X4) do not have a significant effect on Library Member Satisfaction (Y) at the Paser Regency Archives and Library Service. Furthermore, the t test results show that the Reliability variable (X1) has a dominant influence on Member Satisfaction (Y) which is strengthened by the highest t value of 3.299 and a significance value of 0.002. So the hypothesis states that it is not proven or rejected. H0 is accepted. Ha is rejected
Strategi Peningkatan Loyalitas Anggota KUD: Perspektif Harga, Keragaman Produk, dan Faktor Budaya
Get PDFThe purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency. Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative
PENGARUH MANAJEMEN BAKAT, MANAJEMEN PENGETAHUAN, PENILAIAN KINERJA, KEPRIBADIAN DAN KREATIVITAS TERHADAP PENGEMBANGAN KARIR PEGAWAI KANTOR KEMENTERIAN AGAMA KABUPATEN PADANG PARIAMAN
Get PDFThis study aims to determine the effect of Talent Management, Knowledge Management, Performance Assessment, Personality, and Creativity on the Career Development of the Ministry of Religion's Office employees, Padang Pariaman Regency. The population in this study were all employees the Ministry of Religion, Padang Pariaman Regency, with as many as 62 people. By using the Multiple Linear Regression method. The results of this study indicate that talent management has a positive influence on employee career development at the Office of the Ministry of Religion of Padang Pariaman Regency, Knowledge management has a positive influence on the career development of employees of the Ministry of Religion Office of Padang Pariaman Regency, Performance appraisal has a positive influence on employee career development. Office of the Ministry of Religion of Padang Pariaman Regency, Personality has a positive influence on the career development of employees of the Office of the Ministry of Religion of Padang Pariaman Regency, Creativity has a positive influence on the career development of employees of the Office of the Ministry of Religion of Padang Pariaman Regency.
 
PERUMUSAN PEDOMAN INTERNALISASI NILAI-NILAI BUDAYA PERUSAHAAN DI PABRIK ROKOK SUKUN PUSAT
Get PDFCulture has an important role in the company. One of the elements in corporate culture is values. Companies must ensure that the culture is acceptable and even practiced by employees. PR Sukun it self has problems related to employees' understanding of their cultural values. Internalization can be used as one of the company's strategies to ensure that cultural values can be accepted and implemented. Of course, guidelines are needed as the basis for the implementation of internalization. Purpose of this study is to know the guidelines formulation process for the internalization of corporate cultural values. This research uses descriptive-qualitative. Data collected by triangulation method that are interviews, documentation, and observation. The results show that PR Sukun had espoused values “Sukun Kuat”, that are (contibutive, strong, original, and tados). Moreover, this research also got information about conditions and steps for internalizing the current PR Sukun values. The results are compared with the references obtained by the writer to make recommendation. The recommendations of this guideline contain the preparation of guide or internalization materials, the formation of agents of change and their duties, planning of internalization programs, and monitoring evaluations
PENGARUH PARTISIPASI MASYARAKAT DAN AKUNTABILITAS PENGELOLAAN DANA DESA TERHADAP PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN DANA DESA: (Studi Empiris Di Nagari Kecamatan Junjung SirihKabupaten Solok)
Get PDFPenelitian ini bertujuan untuk mengetahui Pengaruh Partisipasi Masyarakat (X1) terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y), Pengaruh Akuntabilitas Pengelolaan Dana Desa (X2) terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil penelitian menunjukkan bahwa Partisipasi Masyarakat (X1) berpengaruh terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan thitung sebesar 3,623 > 1,665 dan nilai signifikasi t sebesar 0,001 < 0,05. sedangkan Akuntabilitas Pengelolaan Dana Desa (X2) berpengaruh terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan thitung sebesar 3,973 > 1,665 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Pengaruh Partisipasi Masyarakat (X1), Akuntabilitas Pengelolaan Dana Desa (X2) berpengaruh secara simultan terhadap Pemberdayaan Masyarakat Dalam Pengelolaan Dana Desa (Y). Hasil ini dibuktikan dengan Fhitung sebesar 45,330 > 3,12. dan nilai signifikasi F sebesar 0,000 < 0,05
PENGARUH LAYANAN FITUR BERBAGI ZISWAF TERHADAP PREFERENSI NASABAH DALAM MENYALURKAN DONASI DI BSI KOTAWARINGIN TIMUR
Get PDFPenelitian ini bertujuan untuk mengetahui seberapa besar pengaruh layanan fitur berbagi Ziswaf terhadap preferensi nasabah dalam menyalurkan donasi di BSI Kotawaringin Timur. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Jenis data dalam penelitian ini adalah data primer dengan metode pengumpulan data menggunakan metode kuesioner. Sampel penelitian ini sebanyak 67 nasabah yang diambil dengan teknik Purposive Sampling. Penentuan jumlah sampel menggunakan rumus Lemeshow dengan batas toleransi 10%. Metode analisis data yang digunakan adalah metode Analisis Regresi Linier Sederhana dengan menggunakan program SPSS 22.0. Hasil penelitian ini menunjukkan bahwa variabel layanan fitur berbagi Ziswaf berpengaruh positif dan signifikan terhadap preferensi nasabah dalam menyalurkan donasi. Artinya semakin baik layanan fitur berbagi Ziswaf ditingkatkan, maka akan meningkatkan preferensi nasabah dalam menyalurkan donasi pada BSI Kotawaringin Timur
Dampak Penyelesaian Kredit Macet Terhadap Kinerja Keuangan Pada Credit Union (CU) Tani Sehat Sipeapea
Get PDFPenelitian ini bertujuan untuk mengetahui penyebab kredit macet dan dampak penyelesaiannya.Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh melalui wawancara kepada bagian lapangan dan manajer Credit Union (CU) Tani Sehat Sipeapea dan Nasabah yang pernah mengalami Kredit macet. Populasi yang diambil yaitu Kesuluruhan Nasabah yang mengalami kredit macet tahun 2012 dan sampel 3 nasabah yang mengalami kredit macet,pada dengan teknik pengambilan sampel menggunakan metode purposive sampling.
Hasil penelitian ini menjelaskan bahwa sudah berbagai antisipasi dilakukan oleh pihak Credit Union (CU) Tani Sehat Sipeapea kredit macet selalu ada setiap tahun. Faktor penyebab terjadinya macet meliputi karakter nasabah, masalah ekonomi nasabah. Oleh sebab itu, kredit macet harus dicegah sejak dini agar tidak menimbulkan kerugian. Salah satu bentuk strategi yang dilakukan oleh pihak Credit Union (CU) Tani Sehat Sipeapea 1) jika penyebabnya karena karakter debitur hal yang dilakukan adalah Pengintensifan kunjungan ketempat tinggal dan usaha debitur, melakukan pendekatan persuasif, memberikan tenggang waktu kepada nasabah. 2) jika penyebabnya karena masalah ekonomi pihak Credit Union (CU) Tani Sehat Sipeapea akan melakukan rescheduling (penjadwalan kembali) dengan dasar kesepakatan bersama, dan yang terakhir melakukan eksekusi jaminan.
Kinerja Credit Union (CU) Tani Sehat Sipeapea sebelum dan sesudah diterapkannya strategi dilihat dari rasio likuiditas, aktivitas dan profitabilitas berdasarkan ketetapan indikator adalah kurang efisien dan efektif, sehingga dapat dikatakan dampak terhadap kinerja keuangan kurang baik
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PERSENTASE KENAIKAN LABA PADA CV. PARULIAN SOJUANGON PANGGABEAN GROUP DAERAH KECAMATAN BADIRI
Get PDFYang menjadi permasalahan penelitian ini adalah persentase kenaikan laba pada Cv.Parulian Sojuangon Panggabean Group. Tujuan penulisan ialah untuk mengetahui faktor-faktor yang mempengaruhi pertumbuhan laba dan Untuk mengetahui variabel yang mempelajari pertumbuhan laba. Penulis mengambil populasi dalam penelitian ini adalah laporan keuangan dari tahun 2019-2021. Jenis penelitian yang digunakan peneliti adalah penelitian yang bersifat kuantitatif yang diolah dan dianalisis dalam bentuk pentabelan dan persentasekan serta diukur dengan menggunakan perhitungan SPSS. Berdasarkan hasil pengujian yang dilakukan, didapatkan kesimpulan sebagai berikut : 1.Variabel Debt to Equity Ratio (DER), Inventory Turnover (ITO) dan Net Profit Margin (NPM) secara simultan berpengaruh signifikan terhadap pertumbuhan laba. Perusahaan yang memiliki Inventory Turnover (ITO), dan Net Profit Margin (NPM) yang tinggi maka bisa dikatakan perusahaan tersebut merupakan perusahaan yang likuid dan menguntungkan, karena perusahaan mampu mengelola aset lancar yang berupa persediaan yang akan mempengaruhi tingginya tingkat penjualan dan tingginya perolehan laba perusahaan. Hal tersebut berbanding terbalik dengan Debt to Equity Ratio (DER), yang mana jika Debt to Equity Ratio (DER) makin tinggi maka perusahaan akan menanggung risiko yang tinggi pula berupa beban bunga yang berasal dari hutang atau kewajibannya. Hal tersebut akan mempengaruhi rendahnya laba yang akan diperoleh perusahaan.2.Variabel Debt to Equity Ratio (DER) secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan laba. Hal ini menandakan bahwa Debt to Equity Ratio(DER) yang tinggi berpengaruh terhadap perolehan laba di perusahaan. Perusahaan lebih banyak menggunakan hutang yang dimiliki untuk membeli persediaan dan aset yang mendukung kinerja perusahaan sehingga kegiatan perusahaan berjalan dengan maksimal dan memperoleh laba yang maksimal.3.Variabel Inventory Turnover (ITO) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Hal ini disebabkan karena perusahaan retail memiliki perputaran persediaan yang lambat.,4.Variabel Net Profit Margin (NPM) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Secara umum, meski tergantung pada jenis industri dan struktur bisnisnya, marjin laba bersih dengan presentasi lebih dari 10 sudah dianggap baik namun pada perusahaan berdasarkan nilai rata-rata tersebut perusahaan yang memiliki nilai Net Profit Margin (NPM) yang rendah dibandingkan dengan nilai standar Net Profit Margin (NPM).