78 research outputs found
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Pengaruh Kesehatan dan Keselamatan Kerja (K3) dan Kompensasi Terhadap Kinerja Karyawan Pada PT. Kutalaga Jaya Abadi Kota Sawahlunto
Full text linkThis study looks into the relationship between occupational health and safety (OHS), pay, and employee performance at PT Kutalaga Jaya Abadi. With the use of questionnaires, documentation, and interviews, data is gathered quantitatively. Purposive sampling was used to select the sample, and 47 respondents were included. Data analysis using multiple linear regression with traditional assumption tests and hypothesis testing was conducted using the SPSS 26 software. The results showed that employee performance is positively and significantly impacted by Occupational Health and Safety (OHS). Employee performance is positively impacted by compensation as well. The study's findings demonstrated the simultaneous effects of remuneration and occupational health and safety (OHS) on worker performance. Additionally, there is a direct correlation between worker performance (Y) and Occupational Health and Safety (OHS) (X1) and Compensation (X2)
Analysis of Leading Sectors Supporting Tourism Using Location Quotient and Shift-Share in East Nusa Tenggara (2018-2022)
Full text linkThis study examines the leading sectors supporting tourism in East Nusa Tenggara (NTT) Province from 2018 to 2022, utilizing Location Quotient (LQ) and Shift-Share analyses. By analyzing the Gross Regional Domestic Product (GRDP) across 21 districts and 1 city, the research identifies the transportation, accommodation, and information and communication sectors as critical contributors to tourism. The LQ analysis reveals that nine regions have transportation as a base sector, while four regions each specialize in accommodation, restaurant, iinformation, and communication. Kupang City stands out with all three sectors as basic. The Shift-Share analysis further indicates that most regions experience growth in the transportation sector driven by national trends, though many still face competitive challenges. These findings highlight the importance of enhancing infrastructure and services in these key sectors to bolster tourism development in NTT. The study offers valuable insights for regional planning and policymaking aimed at leveraging tourism for economic growth
Pengaruh Political Connection, Earnings Management, Capital Intensity, dan Inventory Intensity Terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Tahun 2019-2022
Full text linkThis research is a quantitative study which aims to find out how the influence of political connections, earnings management, capital intensity and inventory intensity of tax avoidance in the manufacturing sector of various industries listed on the BEI in 2019-2022 The total sample for this research was 23 companies with the sampling method using the purposive sampling method. Data analysis uses panel data regression. The results analysis panel data regression show that partially the earnings management variable has a significant effect on tax avoidance. Meanwhile, the political connection, capital intensity and inventory intensity variables do not have a significant effect on tax avoidance. Simultaneously, political connections, earnings management, capital intensity and inventory intensity have a significant effect on tax avoidance
Pengaruh Debt Default, Disclosure, Financial Distress, Audit Delay dan Rasio Pasar terhadap Opini Audit Going Concern (Studi pada Perusahaan Sektor Perdagangan Retail yang Terdaftar di BEI tahun 2020-2022)
Full text linkThe purpose of this study was to present, test and analyze the effect of variable Debt Default, Disclosure, Financial Distress, Audit Delay and Market Ratio on Going Concern Audit Opinions in Retail Trading Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative research. The population in this research was 30 Retail Trading Companies in 2020-2022. In this research, the sample selection used purposive sampling, the number of samples used in this research was 25 samples of retail trading companies in 2020-2022. The data analysis methods used are descriptive statistical analysis and logistic regression analysis. Hypothesis testing in this research uses the help of the SPSS version 29 program. Based on the results of the testing research, it was found that the Debt Default, Financial Distress, Audit Delay variables had a significant effect on the Going Concern Audit Opinion. Meanwhile, the Disclosure and Market Ratio variables do not have a significant effect on the Going Concern Audit Opinion
Potensi Pengembangan Objek Wisata Halal Dan Pengaruh Terhadap Pendapatan UMKM Di Desa Bukit Kabupaten Bengkalis
Full text linkOne of the important steps related to tourism development is the identification study of potential tourist attractions. This is important because a tourist trip to a place is basically influenced by tourists' interest in something called a tourist attraction or attraction. To develop it requires a special strategy using attractiveness, facilities, accessibility, promotion and location. The potential for developing a halal tourism village is considered to be able to increase the MSMEs of the Bukit Batu Village community, besides that Bukit Batu Village also has an interesting history that is always discussed, it also has various existing tourism potentials. This study uses the correlation method, namely the method by connecting the selected and explained variables and aims to examine the extent to which variables in a factor are related to other variables. From the results of this research analysis, it is known that the calculated f value is 16.169 and the Ftable value is 2.20 which explains that the value of f = 16.169> 2.20 and the significance value <0.05 (0.00 <0.05). So it can be concluded that the variables of attractiveness, facilities, accessibility, promotion and location location together have an effect on MSME income. And for the Adjudted R square value of 0.434 which indicates that changes in Attractiveness (X1), Facilities (X2), Accessibility (X3), Promotion (X4), and Location (X5) on Revenue (Y) are influenced by 46.2% which means that simultaneously the variables of attractiveness, facilities, accessibility, promotion and location have an effect on MSMEs in Bukit Batu Tourism Village
Competitive Strategy Through SWOT Approaches at MSME Thasya Ethnic Lampung in Bandar Lampung
Full text linkThasya Ethnic Lampung is a tapis cloth craft business that is innovated into several products ranging from clothes, bags, peci, pillow cases, tablecloths, and others. This study took the object of the Thasya Ethnic Lampung tapis craft MSME to find out how the competitive strategy of MSME is, and what can be an alternative strategy for Thasya Ethnic Lampung in facing the large number of competitors of the same type that cannot be controlled. Qualitative methods were used in the study by using an analysis tool in the form of SWOT. The results of the study showed that the condition of Thasya Ethnic Lampung was already in a condition where MSME only needed to carry out a strategy that was grow and build. The implementation of the strategy was in the form of developing a strategy from a strategy that had been used previously. Starting from the production aspect by continuing to improve, develop and always innovate related to products so that they survive and are not easily imitated by similar MSME. Furthermore, Thasya Ethnic Lampung can improve the service and marketing system with creative forms and in accordance with the development of the times and the needs of target consumers, so that it can reach a wider market. In the financial aspect, it can be complemented by improving the use of digital media as a tool for recording, calculating and storing transaction data
Audit Quality: Audit Fees, Audit Tenure, Audit Rotation, Auditor Reputation and Audit Specialization
Full text linkThis study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questionnaire distributed to respondents. The data analysis method used in this study uses the Partial Least Square (PLS) method to test the six hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4 software to test the relationship between variables. The results of this study indicate that competence, independence, time budgte pressure have a positive influence on audit quality and auditor ethics can moderate work experience on audit quality. Meanwhile, professionalism and work experience are not proven to have a positive influence on audit quality
The Influence of Brand Trust, Brand Image and Perceived Quality on Pepsodent Toothpaste Brand Loyalty (Study on the Community of Tuah Madani District, Pekanbaru City)
Full text linkThe purpose of this study was to determine whether the influence of Brand Trust, Brand Image and Perception of Quality on Brand Loyalty in the community of tuah madani sub-district, pekanbaru city. The rapid development of the company has led to intense competition between companies to win the hearts of consumers. This is indicated by the increasing number of companies that produce similar products, in order to meet consumer needs. The data collection technique used a questionnaire. The population in this study were pepsodent toothpaste users in the tuah madani sub-district of pekanbaru city 2024. In this study, the sample amounted to 100 respondents using purposive sampling technique. Data analysis used in this study is quantitative with multiple linear regression methods. Based on the results of the simultaneous test, it can be seen that the variables of brand trust, brand image and perceived quality together have an effect on the loyalty of the pepsodent toothpaste brand in the community of tuah madani subdistrict, pekanbaru city. Then test partially, from this test it can be seen that the brand trust variable has a significant effect on brand loyalty and the brand image variable has a significant effect on brand loyalty and perceived quality has a significant effect on brand loyalty. Obtained R square value of 0.737 or equal to 73.7% while the remaining 26.3% is influenced by other variables not included in this study
Pengaruh Nilai Sukuk, Rating Sukuk, Risiko Sukuk, dan Likuiditas Terhadap Yield Sukuk pada Perusahaan yang Menerbitkan Sukuk
Full text linkSukuk yield is a measure of the return that sukuk investors will receive at maturity. The purpose of this study was to determine the partial and simultaneous influence between sukuk value, sukuk rating, sukuk risk, and liquidity on sukuk yield in companies that issue sukuk in the Indonesian Stock Exchange (IDX) 2023. The data used in this study are secondary data. The sample withdrawal in this study was purposive sampling. This research is descriptive quantitative using multiple linear regression test tools and using the SPSS V.27 data processing program. The corporate sukuk studied in this study are sukuk mudharabah listed on the Indonesia stock exchange. In this study, based on the t test conducted, it shows that the variables of Sukuk Value, Sukuk Rating, and Sukuk Risk have a significant effect on sukuk yield. While Liquidity has no significant effect on sukuk yield. Through the F test it is known that together the independent variables affect the dependent variable. Determination in this study amounted to 0.767, meaning that the independent variables in this study have a strong influence of 76.7% on sukuk yield. While the remaining 23.3% is influenced by other variables outside this study
Predicting Stock Prices: The Role of Profitability, Operating Performance, Capital Expenditure and Growth Opportunity Before and After Spin-Offs
Full text linkIn the last few decades there has been an increase in the number of merger and acquisition (M&A) deals. However, there is a relatively new trend to divest a company's operating activities. This research focuses on spin-off as a divestment method which is defined as the separation of a subsidiary or division from the parent company by creating a new, independent company. The aim of this research is to assess the parent company's share price response to the spin-off announcement and measure the long-term performance of the parent company that is carrying out the spin-off. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2010 - 2023. The sampling technique used was purposive sampling and a sample of 32 companies was obtained with 192 observation consisting of 3 (three) years before the spin-off and 3 (three) years after the spin-off. The analysis method used is multiple linear regression using SPSS Ver 22. The research results show that profitability and growth opportunity influence share prices before the spin-off event, whereas after the spin-off event only the growth opportunity variable influences share prices. The operating performance and capital expenditure variables have no effect on share prices either before the spin-off event or after the spin-off event. The abnormal return value is smaller in the event after the spin-off