78 research outputs found
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The Influence of Leader-Member Exchange and Mindfulness on Work Engagement at PT Great Giant Pineapple
Full text linkThis study aims to examine the direct influence of leader-member exchange and mindfulness on work engagement in permanent employees in the farming service department of PT Great Giant Pineapple. The research was conducted using a quantitative approach with data collection using a questionnaire with a Likert scale. The sampling method used probability sampling with simple random sampling technique, with a sample size of 180 respondents. Instruments, hypothesis testing, and research data were analyzed using SPSS 26 software. This research analysis method uses multiple regression analysis. The results showed that this study supports all hypotheses, leader-member exchange has a direct positive and significant effect on work engagement, and mindfulness has a direct positive and significant effect on work engagement, based on the research that has been done, indicating that companies need to develop mutually supportive relationships based on trust to encourage strong work engagement. Increasing mindfulness in individuals can help employees work multitasking, because it can build a higher level of vitality in work activities, then in an effort to maintain strong work engagement, companies should provide creative challenges and innovations in work tasks
The Effect of Enterprise Risk Management Implementation on the Sustainable Business Performance of MSME Tapis in Bandar Lampung
Full text linkThe Tapis industry MSMEs in Bandar Lampung City frequently encounter challenges that hinder their survival, growth, and development. These challenges include issues related to human resource capabilities, product innovation, financing, and marketing, which impede their ability to compete, particularly against larger companies. This study aims to assess the impact of various dimensions of Enterprise Risk Management (ERM) on the performance of the creative Tapis industry in Bandar Lampung. Data for the study were collected through a questionnaire and analyzed using simple linear regression analysis, with a sample of 100 MSMEs in Bandar Lampung City. Descriptive analysis of each ERM dimension indicates that, in general, the Tapis MSMEs studied have implemented ERM practices to a satisfactory degree. The results from the simple linear regression analysis reveal a coefficient of determination of 0.191, indicating that 19.1% of the sustainable performance of Tapis MSMEs can be attributed to ERM practices. The significance level obtained is notably low at 0.001, suggesting that the implementation of ERM is effective in enhancing sustainable performance. In conclusion, Enterprise Risk Management (ERM) has a positive and significant effect on the sustainable business performance of Tapis industry MSMEs in Bandar Lampung, particularly in the dimensions of the internal environment, information and communication, and monitoring
The Role of Entrepreneurial Mindset in Facing Market Uncertainty in New Entrepreneurs
Full text linkThis study examines the role of entrepreneurial mindset in helping new entrepreneurs deal with market uncertainty. New entrepreneurs often face significant challenges in adapting to rapidly changing market dynamics. Through a literature review and case study analysis, this study shows that an entrepreneurial mindset that focuses on innovation, risk-taking, and flexibility enables entrepreneurs to respond to change more effectively. The results of this study reveal that entrepreneurial mindset plays a significant role in strategic decision-making that minimizes the negative impacts of market uncertainty. The conclusion of this study provides recommendations for new entrepreneurs to develop an entrepreneurial mindset as one of the main strategies in maintaining business growth and sustainability
Pengaruh Tingkat Pendidikan Dewan Direksi, Pertumbuhan Perusahaan, Profitabilitas, dan Umur Perusahaan Terhadap Manajemen Laba
Full text linkThis research is a quantitative study which aims to determine the influence of education board level, company growth, profitability and company age on earnings management in transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) year period 2020-2022. In determining the research sample, a purposive sampling technique was used with a total population 50 companies and samples total 19 companies. This research uses secondary data obtained from company financial report data. The data analysis technique uses panel data regression analysis (pooled data) with the help of the program Eviews 12. The results of this research indicate that partially the variables of company growth and profitability have a significant effect on earnings management. Meanwhile, the education level of the board of directors and company age have no effect on earnings management. From this research, the coefficient of determination was also obtained (R2) with value 0.443639 means that it is as big as 44.36% disclosure is explained by the variables of board of directors' education level, company growth, profitability, and company age. Meanwhile, 55.64% is explained by other variables outside the model
Pengaruh Islamic Branding, Persepsi Harga dan Kualitas Produk Terhadap Keputusan Pembelian Kosmetik Wardah pada Remaja Muslimah di Pekanbaru
Full text linkThe purpose of this study is to determine the influence of Islamic branding, price perception and product quality on the decision to purchase wardah cosmetics. To obtain data from these variables, it was taken from the results of the research in the form of distributing questionnaires to respondents spread across Pekanbaru. The subjects of this study are Muslim women, as many as 100. Meanwhile, sampling was used using the taro yamane formula. The data collection method uses observation, interview, questionnaire and documentation methods. Data analysis uses multiple regression analysis. From the results of the study using the determination coefficient test (R2), the results of 92.5% Islamic branding were obtained, the perception of price and product quality together affected the decision to purchase wardah cosmetics, while the remaining 7.5% influenced by other variables that were not studied in this study. From the results of the multiple linear regression test, the results of the study were obtained Y = -3.037 + 0.006 X1 + 0.150 X2 + 0.615 X3 + e, based on the results of the t test (partial) for the Islamic branding variable obtained a sig level of 0.312, then Ho was accepted and H1 was rejected so that it can be concluded that Islamic branding has no effect on the purchase decision, The price perception variable was obtained at a sig level of 0.001 < 0.05, then Ho was rejected and H1 was accepted, so it can be concluded that price perception has a positive and significant effect on the decision to purchase Wardah cosmetics, the product quality variable is obtained at a sig level of 0.001 < 0.05, then Ho is rejected and Ha is accepted, so it can be concluded that product quality has a positive and significant effect on the decision to purchase Wardah cosmetics. And from the f-test (simultaneous) obtained a sig level of 0.001 < 0.05 so it can be concluded that Islamic branding, price perception and product quality simultaneously have an influence on the decision to buy wardah cosmetics in Muslim women in Pekanbaru
The Influence Of The Village Financial System, Government Internal Control System, Transparency, And The Role Of Village Apparatus On Accountability Of Village Financial Management
Full text linkThis study aims to determine the influence of the village financial system, government internal control system, transparency and the role of village apparatus on the accountability of village financial management in villages in the Kuantan Tengah District, Kuantan Singingi Regency. This type of research is quantitative. The data used are primary data obtained from the distribution of questionnaires. The population of this study is all village officials and BPD members from 20 villages in the Kuantan Tengah sub-district. The sampling technique uses purposive sampling. The data analysis method used is Structural Equation Modeling based on – Partial Least Square (SEM-PLS) with Smart PLS 4 data analysis tool. The results of this research show that the village financial system, government internal control system, transparency and the role of village officials influence management accountability. village finances. The R square test results show that the contribution of all independent variables in explaining the dependent variable is 71.9%, while the other 28.1% is influenced by other factors outside this research
Pengaruh Profitabilitas, Leverage, Invesment Oppurtunity Set dan Kualitas Laba Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sub Sektor Perbankan Yang Terdaftar Dibursa Efek Indonesia Periode 2020-2023)
Full text linkThis This research aims to determine the influence of profitability, leverage, investment opportunity set and profit quality on company value in banking sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. Data analysis uses the classic assumption test and hypothesis testing uses panel data regression analysis using the eviews version 12 tool. The research results show that the investment opportunity set is proven to have an effect on company value. Meanwhile, profitability, leverage and earnings quality are proven to have no effect on company value. The magnitude of the influence exerted by these variables together on the dependent variable is 67%, while the remaining 33% is influenced by other variables not examined in this research.
Implementation of Work Discipline and Application of Employee Sanctions In PD. BPR Rokan Hulu
Full text linkThis study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines.This study was conducted at BPR PD Rokan Hulu, utilizing a qualitative descriptive analysis based on interviews. The primary objective was to investigate the disciplinary practices and the application of punishment among employees within the institution. The findings reveal that to enhance disciplinary diversity, BPR PD Rokan Hulu has established robust regulations and enforced sanctions effectively. This initiative demonstrates BPR PD Rokan Hulu's commitment to promoting diversity through structured training programs and the implementation of punitive measures. Despite these efforts, the study identified that there are still instances of indiscipline among some employees. Specific violations observed include habitual tardiness, absenteeism without prior approval from supervisors, and unexplained departures during official work hours. These actions not only contravene the company's established regulations but also undermine the overall disciplinary framework intended to foster a productive and efficient work environment. The research highlights the significance of continuous monitoring and reinforcement of disciplinary measures to ensure adherence to organizational norms and standards. Furthermore, it suggests that while the implementation of rules and sanctions is vital, BPR PD Rokan Hulu could benefit from exploring additional strategies to address the root causes of indiscipline. This could include more personalized training sessions, enhanced communication channels between employees and management, and the development of a more inclusive company culture that encourages respect for regulations. In conclusion, while BPR PD Rokan Hulu has made commendable strides in enforcing discipline and applying necessary sanctions, there is room for improvement. Addressing the lingering issues of employee indiscipline requires a multifaceted approach that not only penalizes non-compliance but also actively fosters an organizational culture that values punctuality, responsibility, and adherence to established guidelines
Analysis of Business Feasibility Studies in MSMEs Tahu and Tempe Business Success Jaya Mahato Village Tambusai North
Full text linkTo evaluate the feasibility of a business venture, both financial and non-financial factors are taken into consideration. The assessment of feasibility involves analyzing non-financial elements, with a specific focus on production and marketing aspects. The financial aspects of Tofu and Tempeh Sukses Jaya's commercial production were analyzed using metrics such as payback period (PP), net present value (NPV), internal rate of return (IRR), and profitability index (PI) to determine its overall feasibility. Based on the analysis, it was concluded that the business is feasible due to its advantageous location and convenient accessibility. The Tofu and Tempeh Sukses Jaya business appears to be viable due to its strategic and easily accessible location, modern technology, and straightforward production process. Feasibility is ensured by high product quality, imported raw materials, competitive pricing, extensive distribution channels, and effective promotional efforts by the owner to ensure consumer awareness. The financial analysis suggests that the Tempeh Tofu business could be viable over a 10-year project duration with a 10 percent discount rate. According to the evaluation criteria, the business has a 6-month payback period (PP), a net present value (NPV) of IDR 161,565,200, a profitability index (PI) of 1.6%, and an internal rate of return (IRR) of 30%, all of which indicates the business's financial feasibility
Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis
Full text linkThis study aims to examine the effect of company size, financial leverage, liquidity, and corporate governance practices on the quality of financial reporting within the context of value relevance. The research focuses on publicly-listed state-owned enterprises (BUMN) from 2017 to 2019. The sample consists of 20 BUMN companies, selected using a purposive sampling method, resulting in a total of 60 observations based on specific criteria. This study utilizes a quantitative descriptive research approach and secondary data for analysis. The primary analytical tool is panel data regression analysis. The findings indicate that the quality of financial reports in the value relevance context is significantly influenced by firm size, financial leverage, liquidity, and corporate governance. The coefficient of determination test shows an adjusted value of 77.5%, indicating that these variables collectively account for 77.5% of the variation in financial report quality in the value relevance approach. The remaining 22.5% is attributed to unexamined variables