bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI
Authors: Wulandari Bayu , Khetrin Khetrin , Seviyani Ketryn
Published: April 2023

Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange.

Keywords: Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).
The Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan
Authors: NIta Isra Mira , Manda Gusganda Suria
Published: April 2023

Financial performance is the basis of an assessment to measure whether or not the company's performance is good. Financial performance can be seen in the financial statements in the form of financial ratios, where in this study to measure the financial performance of state-owned companies using Return Of Asset (ROA). The purpose of this research is to find out, analyze and explain Good Corporate Governance (GCG), company size on financial performance at Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange in 2015-2018. This type of research is descriptive quantitative with secondary data sources, the sample selection in this study using purposive sampling method and the method of testing this research using multiple linear regression analysis method. The number of samples in this study were 17 state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the study, it can be concluded that Good Corporate Governance (GCG) and company size on financial performance in Badan Usaha Milik Negara (BUMN) is 0.203 which means 20.30% Good Corporate Governance (GCG), company size affects financial performance, while the remaining 79.70% is influenced by other factors. And based on the results of the hypothesis obtained, there is a significant positive influence between the Board of Commissioners, the Audit Committee, the Board of Directors and Company Size on the financial performance of BUMN companies for the 2015-2018 period.

 Keywords: Good Corporate Governance, Company Size, Return Of Asset.
Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak
Authors: Zega Dian Kartika , Noviyanti Suzy
Published: April 2023

This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP. 

Keywords: Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultation
PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI
Authors: Sinaga Annisa Nauli , Singh Putri Handayani , Veronica Veronica , Wijaya Shelly
Published: April 2023

Trade, Service and Investment company is one of the fastest growing corporate  sectors  in Indonesia. This is due to the many needs and  desires of the  community are unlimited. Where the company established of course also has the  main  goal  of  obtaining maximum  profit/profit  from  the activities carried out in developing the company. The purpose of this study is to determine the effect of Working Capital Turnover, Fixed Asset Turnover,  Debt To Total Assets Ratio and Earning Per Share  on Return On Assets with Current Ratio  as Moderating.

The sampling method used is purposive  sampling. Sampel  used by 29  Trade, Service and Investment companies using secondary data from the Indonesia Stock Exchange for the period 2018-2020. The data analysis models used in this study are multiple linear regression analysis, determination coefficient, simultaneous significance test, individual parameter significance test, and moderation regression analysis model.

The final result of this study is Working Capital Turnover, Fixed Asset Turnover,Debt to Total Asset Ratio  and Earning per Share  simultaneously positively and significantly affect profitability in  Trade, Service &Invesment companies listed on the Indonesia Stock Exchange. Partial Turnover of Working Capital, Settlement of Fixed Assets, and  Debt To Total Assets Ratio has no effect and is insignificant to profitability, while Earning Per Share has an effect and is positive and significant to profitability. While the Current Ratio is not a moderation variable, so the Current Ratio cannot strengthen or weaken the relationship between independent and dependent variables.

Keywords:       Working Capital Turnover, Fixed Asset Turnover,  Debt To Total Assets Ratio, Earning Per Share,  Return On Assets, Current Ratio.
Pengaruh Keadilan Organisasi Dan Leader Member Exchange Terhadap Komitmen Organisasi Pada PT. Eka Karya Graha Flora Sukabumi
Authors: Safarila Anggia Nurul , Samsudin Acep , Norisanti Nor
Published: April 2023

The purpose of this study was to determine the effect of organizational justice and leader member exchange (LMX) on organizational commitment at PT. Eka Karya Graha Flora Sukabumi. This study uses descriptive and associative methods using saturated sampling technique for sampling by distributing questionnaires to 88 employees of PT. Eka Karya Graha Flora Sukabumi. The data analysis technique used is validity test, reliability test, multiple linear regression analysis including multiple correlation coefficient test, coefficient of determination test, and hypothesis testing t test and f test. The results of this study indicate that organizational justice on organizational commitment has a significant influence and leader member exchange on organizational commitment also has a significant influence. And the results of the influence of organizational justice and leader member exchange have a positive and significant influence on organizational commitment.

 

Keywords: Organizational Justice; Leader Member Exchange; Organizational Commitment
Pengaruh Komite Audit, Reputasi Auditor, Likuiditas, Dan Rasio Hutang Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia
Authors: Sinaga Annisa Nauli , Pangestu Catherine , Christina Christina
Published: April 2023

The purpose of this study is to see the effect of the Audit Committee, Auditor's Reputation, Liquidity, and Debt Ratio on Dividend Policy with Profitability as a Moderation Variable in Real Estate and Building Construction Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative research. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange www.idx.co.id. The population in this study were all Real Estate and Building Construction companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 75 companies, with a purposive sampling technique so that the sample that met the criteria was 17 companies. From this research it can be seen that the Audit Committee, Auditor's Reputation, Liquidity and Debt Ratio simultaneously have a significant and significant effect on dividend policy and Auditor's reputation has a partial and significant negative effect on dividend policy, and the Audit Committee, liquidity and debt ratio partially have no effect and not significant to dividend policy.

Keywords: Audit Committee, Auditor's Reputation, Debt to Equity Ratio, Dividend Policy, Profitability
Analisis Manajemen Laba Sebagai Variabel Mediasi Dalam Penerapan Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan
Authors: Nurbayani Heni , Norisanti Nor , Samsudin Acep
Published: April 2023

The research was aimed at determining direct and indirect influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Profit Management as mediators towards Company Financial Performance. The data used in the research were in terms of secondary data taken from the state-owned enterprises (BUMN) registered in the Indonesia Stock Exchange in 2018 period. The data were analyzed using Partial Least Square (PLS) with the help of software SmartPLS 3. The results of the research show that GCG has no influence on Profit Management; CSR has a influence on Profit Management; and, Profit Management has a influence on Company Financial Performance. The results also show that Profit Management does not mediate the influence of GCG toward Company Financial Performance, but Profit Management fully mediates the influence of CSR toward Company Financial Perfromance.

 

Keywords : Good Corporate Governance, Corporate Social Responsibility, Profit Management, Company Financial Performance
Analisis Kepercayaan Konsumen Dalam Memediasi Hubungan Antara Cash On Delivery Dengan Keputusan Pembelian Di Sosial Media Facebook
Authors: Lutfianisa Fendira , Ramdan Asep Muhamad , Jhoansyah Dicky
Published: April 2023

This study aims to determine the effect of trust in mediating the relationship of cash on delivery on purchasing decisions. The research method used is the method of causality. The sample in this study was 347 members of the Facebook Sukabumi Shopping SS Online Buying Forum who had used COD services, which were taken using a simple random sampling technique. Researchers used path analysis data analysis techniques with the help of the AMOS 25 data processing application.The results of this study found that cash on delivery has a significant effect on trust, trust has a significant effect on purchasing decisions and trust is a mediating variable in the relationship between cash on delivery and purchasing decisions. Then trust becomes a bridge in the relationship between cash on delivery and purchasing decisions.

 

Keyword  : Cash On Delivery, Facebook, Trust, Purchase Decision
Analisis Pengelolaan Modal Usaha Dalam Rangka Meningkatkan Taraf Kehidupan Ekonomi Petani Bawang Merah Dengan Menggunakan Media Tanam Sawah Tadah Hujan
Authors: Kamaludin Kamaludin , Wahyuningsih Sri
Published: April 2023

This research aims to know the condition of venture capital as well as to know the management of business capital and the profit generated by shallot farmers who use rain-ed rice fields. This research uses qualitative research methods with the focus of research describing business capital conditions, business capital management, and the profits generated by shallot farmers who use rainwater fields in Bulakamba District of Brebes Regency. The data collection techniques used in this study are observation techniques, interview techniques, and documentation techniques. The results of this study are in the form of the concept of business capital governance for shallot farmers who use the rain fields in the form of concept 4 S (Set Up, Save, Synergy, and Submission), through this concept shallot farmers are expected to manage the business capital to the maximum through commitment and self-discipline and this concept as a foundation of self-competence development for shallot farmers to increase the economic value of shallots to achieve an increase in the level of economic life for shallot farmers by using the media to plant rain-ed rice fields.

Keywords: Business Capital Management, Economic Living Standards, Shallot Farmers, Rainy Rice Fields
Pengaruh Kepemilikan Manajerial, Profitabilitas, Liability, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019
Authors: Lumbantoruan Melati , Purnasari Nina , Hutabarat Yeslia Sarawati , Sinaga Unjur Malo Madris , Marpaung Hot Rikardo
Published: April 2023

This study aimed to analyze and examine the effect of managerial ownership, profitability, Liability, and firm size on firm value in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The research method used is a quantitative method. The population in this study was 71 companies and the sample was 23, so the total data were 92 companies. Data analysis using SPSS 20 application, through T test, F test, and multiple linear analysis methods. The results showed, the results of the F test showed that the calculated F value > F table was 2.897 > 2.32, with a significance of 0.028 > 0.05. The results of the T test analysis are as follows, a) the managerial ownership variable has a T count < T table or 0.895 < 1.98973; b) the profitability variable has a value of T count < T table or -0.559 < 1.98973; c) variable Liability has a value of T count < T table or 3.198 > 1.98973; d) firm size variable has a value of T count < T table or 0.078 < 1.98973. In conclusion, partially the variables of Managerial Ownership, Profitability and Firm Size do not have a positive and insignificant effect on firm value, while the Liability variable has a positive and significant effect on firm value. Simultaneously the variables of Managerial Ownership, Profitability, Liability, and Company Size have a major influence on firm value.

Keywords: Managerial Ownership, Liability, Firm Value, Profitability, Company Size
Pengaruh Net Profit Margin, Debt To Equity Ratio, Perputaran Piutang Dan Perputaran Kas Terhadap Roa Pada Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
Authors: Fahry Vincent , Gunawan Dewi , Meilianti Cindy , Purba Mohd Nawi
Published: April 2023

The aims of this study to analyze and examine how the influence of NPM, DER, Accounts Receivable Turnover and Cash Turnover on ROA in various industrial sectors listed on the Indonesia Stock Exchange 2016-2019 Period. The populations is 51 companies in the automotive sector listed on the IDX for the period 2016-2019 and obtained a sample of 20. Purposive sampling was the sampling technique of this study. The method used in this research is quantitative method, the nature of the research used is explanatory or explanatory, and uses data collection techniques in the form of documentation, types, and data sources in the form of financial reports of various industrial subsectors listed on the IDX 2016-2019.

Keywords : Net Profit Margin, Debt To Equity Ratio, Accounts Receivable Turnover, Cash Turnover, Return On Assets
Pengaruh Iklan Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Kartu Perdana Smartfren Pada Masyarakat Perumnas Muara Siban Kabupaten Lahat
Authors: Hestin Hestin
Published: April 2023

Technology brings humans into individuals who prioritize practicality in carrying out various activities. In terms of communication, cellular phones have become part of the life of modern Indonesian society as a technology that provides easy communication for its users. This background of consumer desires certainly motivates the cellular industry to compete. Advertising is very important to spur the development of products on the market in the face of competition between similar companies. In addition to paying attention to product quality, the company also pays attention to advertising which is no less important. The data collection method used in this research is literature study, which is a method used to obtain theoretical data related to the problems discussed. Then field studies, namely interviews, observations, which relate to the problem under study. to get clear data. The analytical method used in this study is qualitative, namely comparing the existing theory with the influence of advertising and product quality on purchasing decisions for Smartfren prime card products and quantitative analysis, namely data analysis using multiple linear regression statistical formulas with equations. Based on the results of research that has been carried out in the Perumnas Muara Siban Community, Lahat Regency, and the results of the analysis of the influence of advertising and product quality on purchasing decisions for Smartfren starter packs, the following conclusions can be drawn: In the t test, it was found that there was a significant effect of the advertising variable (X1) on the Purchase Decision of the Smartfren starter pack product, while the product quality variable has no effect on the purchase decision of the Smartfren starter pack. In the F test, it was found that there was a linear relationship between advertising (X1) and product quality (X2) together or simultaneously having a significant influence on the Purchase Decision of Smartfren starter pack products (Y). Of the three factors, namely advertising and product quality, the most dominant influence on the Smartfren starter pack product purchase decision is advertising.

Keywords: Advertising, Product Quality and Purchase Decision
Determinan Kemiskinan Di Provinsi Daerah Istimewa Yogyakarta Tahun 2012-2019
Authors: Khoirudin Rifki , Nasir Muhammad Safar
Published: April 2023

Until now, poverty in Indonesia is still a homework that has not been completely resolved. Thus, it is necessary to analyze the factors in influencing poverty. This study aims to analyze the population, inflation rate, economic growth, and the open unemployment rate on the poverty rate in D.I.Yogyakarta Province in the 2012-2019 time period. The type of secondary data used was obtained from the D.I. Provincial Central Statistics Agency. Yogyakarta, which consists of a cross section in 5 regencies/cities in the Province of D.I. Yogyakarta and time series from 2012-2019. The analytical tool used in estimating the regression model is the Fixed Effect Model (FEM). The results showed that simultaneously all independent variables had a significant effect on the poverty level. Partially, the variables of population and economic growth have a negative and significant effect on the level of poverty in the Province of D.I. Yogyakarta. Meanwhile, the inflation rate and the open unemployment rate have no effect on the poverty level.

Keywords: poverty, population, economic growth, fixed effect model
Analisis Pengaruh Pengawasan Dan Keterampilan Kerja Serta Gaji Terhadap Kinerja Karyawan Pada Bengkel Cv. Teguh Harapan Di Kabupaten Berau
Authors: Rahman Rahman
Published: April 2023

The aims of this study were to determine the effect of supervision, work skills, and salaries jointly and partially had a significant effect on employee performance at CV. Teguh Harapan in Berau Regency and analyzing the dominant influence among the variables of supervision, work skills, and salary which have a dominant effect on employee performance at CV. Teguh Harapan in Berau Regency. This type of research was a quantitative study based on hypothesis testing. The population and sample of this study were all employees of CV. Teguh Harapan who had worked for more than 1 year were 100 employees. The data analysis method used multiple linear regressions. The results showed that supervision does not have a significant effect on employee performance. Work Skills already had significant influence on employee performance. Investment had a significant influence on employee performance at CV. Teguh Harapan Workshop in Berau Regency.

Kata Kunci: Gaji, Ketrampilan Kerja, Kinerja, Karyawan dan Pengawasan.
Pengaruh Pembiayaan Murabahah, Pembiayaan Musyarakah Dan Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah
Authors: Agustina Siti Maryam , Norisanti Nor , Mulia Z Faizal
Published: April 2023

Currently, the economy in Indonesia and even the whole world is experiencing a crisis and paralysis. This is due to the outbreak of the corona virus which is contagious and one of the industries affected is the Islamic banking industry in Indonesia, especially Islamic Commercial Banks (BUS). This study aims to determine the description of murabahah financing, musyarakah financing and non-performing financing on profitability, to determine the magnitude of the effect of murabahah financing, musyarakah financing and non-performing financing on profitability. The method used in this research is descriptive and associative method with a quantitative approach. The sampling technique used using purposive sampling technique is to select samples with certain criteria based on the research objectives. Based on this technique, there are 11 samples of Islamic Commercial Banks (BUS) listed on the Indonesian stock exchange. Data analysis techniques for testing using multiple linear regression analysis. The results showed that murabahah financing had a positive and significant effect on profitability (ROA), musyarakah financing and non-performing financing (NPF) had a negative and significant effect on profitability (ROA) on BUS listed on the Indonesia Stock Exchange for the 2018-2020 period.

 Keyword : Murabahah, Musharaka, NPF, Profitability
Pengaruh Asosiasi Merek Terhadap Keputusan Pembelian Dengan Kesadaran Merek Sebagai Variabel Intervening
Authors: Putri Arini Wahyunina , Ramdhan Asep Muhammad , Danial R Deni Muhammad
Published: April 2023

The research was aimed at determining the influence of brand awareness in mediating the relationship between brand associations toward buying decision. The research methods applied were associative descriptive and cluster sampling method by spreading out online questionnaires to 385 students who were Oppo users in Sukabumi city. The technique of analyzing data used in the research was Structural Equation Modeling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that brand association influence significantly toward brand awareness, brand awareness influences positively and significantly toward buying decision, and brand awareness mediates the relationship of brand awareness toward buying decision.

Keywords: Brand Association, Brand Awareness, Buying Decision
Peran Profitabilitas Dalam Memoderasi Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019
Authors: Bahriah Ia Siti , Norisanti Nor , Danial R Deni Muhammad
Published: April 2023

This study aims to determine the effect of capital structure and firm size on firm value by moderating profitability in food & beverages companies. Samples are Food & Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using SPSS 26. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), firm size (SIZE) has a negative and does not significant effect on firm value ( PBV), profitability (ROE) strengthens the effect of capital structure (DER) on firm value (PBV), profitability (ROE) strengthen the effect of firm size (SIZE) on firm value (PBV).

 

Keywords: Capital Structure, Firm Size, Profitability, Firm Value
Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019
Authors: Hidayat Dede Yusuf , Nurhasah Nunung , Supriyadi Didit
Published: April 2023

In this study aims to examine the effect of foreign exchange earnings and promotional costs on profits of PT. Bank Muamalat. The data source in this study is secondary data in the form of published financial reports. The analysis of this method uses multiple regression with SPSS data processing techniques. From the analysis test states 1) There is a significant positive effect of Foreign Exchange Income and Promotion Costs. In the multiple linear regression test, the calculated F value is 8.339, higher than F table 3.49, the significance level is 0.003 <0.005, which means that there is a significant positive effect simultaneously. Personally, the Foreign Exchange Income variable provides a coefficient value of 3.516 with a sigma of 0.003 which means that it has a significant positive effect and Promotion Costs of 2.309 with a sigma of 0.034, which means that it has a significant positive effect.

 

Keywords :  Foreign Exchange Earnings; Promotion Costs; Profit
Pengaruh Pandemi Covid-19 Pada Niat Kolaborasi Horizontal Logistik Klaster UMKM Di Indonesia
Authors: Partiwi Gita , Lestari Yuliani Dwi
Published: April 2023

In recent years, horizontal collaboration in logistics is believed to positively impact business performance by reducing cost and increasing fulfillment rates. However, the implementation of horizontal collaborative logistics in MSME clusters in Indonesia still scarce. This research aims to determine the factors that affect the acceptance of industrial clusters to determine the possibility of implementing the concept of collaborative logistics. By combining equality of benefits, competences equity, leadership, trust, competition, cluster’s roles, perceived benefits, and COVID-19 pandemic, a conceptual framework for studying the influencing factors of cooperation intentions is proposed. Partial least squares path modeling (PLS-PM) was conducted on 102 respondents (31 pilots and 71 full research) from business owners or operation managers of six MSME clusters. The results show that the role of trust and clusters has significantly promoted MSME's intention to carry out horizontal logistics collaboration. In addition, the changing business conditions caused by the COVID-19 pandemic proved to be one of the influencing factors.

Keywords : Horizontal Collaboration, Logistic, MSME Cluster, Covid-19
Analisis Kinerja Keuangan Menggunakan Metode Du Pont Di CV. Subur Lestari Jaya Bersama Kota Lubukinggau
Authors: Efrianti Yuli , Fitria Fitria
Published: April 2023

The problem in this research is the fluctuation in the amount of net sales, total assets, and net income. That is, this also affects the company's financial performance. To find out the company's financial performance, it can be calculated using financial ratios. The research method used is a qualitative research method using quantitative data through primary and secondary sources. The data collection techniques used were observation, documentation and interview data collection techniques. Based on research using Return On Asset, Total Asset Turnover, and Net Profit Margin in measuring financial performance at CV. Subur Lestasi Jaya Bersama Lubuklinggau, the results of this study indicate that the value of Return On Assets has fluctuated or fluctuated over the last five years, from 2014-2018. The value of Total Asset Turnover is in the very good category, with the lowest decline in 2018, the highest value in 2017. Net Profit Margin has fluctuated or fluctuated during the last five years, namely 2014-2018. This means that this company has not been effective in terms of financial performance, seen from the fluctuating value during the five periods of ROA.

 

Keywords: Financial performance, Return On Asset, Total Asset Turnover, and Net Profit Margin
Pengaruh Risiko Kredit, Risiko Pasar, Dan Risiko Likuiditas Terhadapkinerja Perbankan Pada Tahun 2016-2020 (Studi Di Bank Pembangunan Daerah Indonesia)
Authors: Caesarani Marsha , Manda Gusganda Suria
Published: April 2023

The role of the banking system uses more of the financial system. The financial system has a very positive impact on bank performance. This study is to understand the risk of influence on banking which is analyzed using NPL, NIM, LDR ratios related to financial performance at Regional Development Banks in Indonesia. The evidence used is from the annual financial report of the Financial Services Authority. The sample quantity is 5 Regional Development Banks in Indonesia using a time span from 2016-2020. In conducting observations using SPSS version 25 technique where observation data prove simultaneously, NPL, NIM, and LDR have a relevant impact on ROA. In partial, relevant NPL has a negative impact on ROA, NIM is relevant and has a positive impact on ROA, LDR is irrelevant and has a negative impact on ROA. In this observation, it is generated that Banking Risk as measured by the three ratios contained has a relevant impact on financial performance. Make sure that the Regional Development Bank is obliged to be able to recognize its business actions. In the observation where the company must include, reduce NPL and LDR because it will have a negative impact on ROA. Also increases NIM because it has a positive impact on ROA.

Keywords: Financial Performance, NPL, NIM, LDR, ROA.
Pengaruh Rasio Profitabilitas, Leverage Dan Aktivitas Terhadap Pertumbuhan Laba (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Indeks IDX30 Di Bursa Efek Indonesia Periode 2013-2018)
Authors: Oktaviani Indri , Muslihat Asep , Suria Manda Gus Ganda
Published: April 2023

This study aims to determine the effect of profitability on profit growth, the effect of leverage on profit growth, the effect of activity on profit growth and the effect of profitability, leverage and activity on profit growth in companies listed on the IDX30 Index on the Indonesia Stock Exchange 2013-2018. This study uses secondary data with the 2013-2018 research period. The data used comes from the annual financial statements of companies listed on the IDX30 Index on the Indonesia Stock Exchange for the period 2013-2018. The population in this study consisted of 30 companies listed on the IDX30 Index on the Indonesia Stock Exchange. In this study, there were 13 sample companies with purposive sampling technique. The data analysis method used is multiple linear regression analysis. Data were processed using SPSS 25 software. The results of this study indicate that: (1) profitability has no significant effect on profit growth (2) leverage has a significant effect on profit growth (3) activity does not have a significant effect on profit growth (4) profitability, leverage and activity have a significant effect on profit growth.

 

Keywords: Profitability, Leverage, Activity, Profit Growth
Pengaruh Harga, Kualitas Produk, Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada PT. Probesco Disatama Medan
Authors: Hutabarat Idcha Bey , Ginting Nurmaidah , Sinaga Erlita Julianti , Garamba Florentina Putri Indah
Published: April 2023

This research has the purpose of knowing the influence of Price, Product Quality, and Service Quality on Customer Purchase Decisions partially and simultaneously at PT Probesco Disatama, The research population is all customers of PT Probesco Disatama conducted with accidental sampling sample techniques obtained by 100 people. Adjusted RSquare value is 0.825 which is a research-free variable in the form of Price, Product Quality and Quality of service contributes greatly in explaining the customer decision of PT Probesco Disatama by 82.50%, and the difference is influenced by other factors outside the research. The study concludes that Price has a significant effect on customer decisions, product quality has a significant effect and is the dominant variable influencing customer decisions, service quality has a significant effect on customer decisions as well as simultaneous price, product quality and service quality significantly affect customer decisions PT. Probesco Disatama.

Keywords: Price, Product Quality, Quality of the Service and Customer’s Decision.
Prediksi Kebangkrutan: Dapatkah Kecakapan Manajerial Mampu Mengantisipasi Dampak Pandemi Covid-19?
Authors: Siahaan Veronica Rasmi Febrianty , Kristanto Ari Budi
Published: April 2023

The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the market’s purchasing power, and brings risk to the businesses’ sustainability. The purposes of this research are to examine whether the impact COVID-19 pandemic had a positive effect on prediction bankruptcy and to examine the effect of historical managerial ability in anticipating pandemic impact toward bankruptcy prediction. This is a quantitative research which uses secondary data, namely financial information and content of information disclosure report of manufacturing companies. The research sample are 67 manufacturing companies. Sample based on purposive sampling with criterias that manufacturing companies are listed on Indonesia Exchange Stock and have complete data on research variables. The measurement of the impact COVID-19 pandemic uses composite score, then bankruptcy prediction uses Altman Z-Score, and managerial ability score uses DEA. This research uses binary logistic regression and moderated regression analyze to test the hypothesis. The research proves that more serious impact COVID-19 pandemic on company is the more predictable the company will go bankrupt. Other results show that historical managerial ability cannot weaken impact COVID-19 pandemic on prediction bankruptcy.

Keywords: impact COVID-19 pandemic, bankruptcy prediction, managerial ability
Pengaruh Penggunaan Laba, Arus Kas, Likuiditas Dan Leverage Untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019
Authors: Malau Yois Nelsari , Purba Rodasnita , Saragih Jessica Maranatha Br , Sinambela Dewi Sartika Br
Published: April 2023

The purpose of this study is to determine the effect of Profit, Cash Flow, Liquidity, Leverage on financial distress. The sample is 48 companies, multiplied by 3 years so that the number of observations is 144, the data is taken with documentation and purpose sampling techniques with the results of the 2017-2019 BEI financial statements. And simultaneously it was concluded that Profit, Cash Flow, Liquidity, Leverage had a significant effect on financial distress conditions in manufacturing companies listed on the IDX for the period 2017-2019.

 

Keywords: Profit, Cash Flow, Liquidity, Leverage, and Financial Distres.
Karakteristik Pekerjaan, Kewargaorganisasian Dan Kinerja Dosen Universitas Islam Riau
Authors: Yusuf Asril , Hayati Restu
Published: April 2023

This study aims to determine the effect of job characteristics and organizational citizenhip behavior on the performance of lecturers at the Faculty of Economics and Business, Islamic University. The sample in this study were 40 lecturers at Faculty of Economics and Business UIR. The analytical method used is a structural equation model using SMARTPLS. The results of the study prove that job characteristics and organizational citizenhip behavior have a significant effect on the performance of lecturers at Faculty of Economics and Business Riau Islamic University. Job characteristics are proven to create psychological conditions, namely meaningful work experience, feelings of responsibility for work results, as well as an overview of the actual results of work that will increase internal motivation, job satisfaction and effective work results so that in the end it will improve the final performance of lecturers. . Organizational citizenship behavior has also been proven to create a willingness to cooperate with lecturers at the Faculty of Economics and Business voluntarily even though there is no formal reward system that can ultimately improve their performance.

 

Keywords : Skills, Leadership, Developing Economy, Entrepreneurial Leadership, Indonesian Entrepreneurship
Pengaruh Kebijakan Pemasaran Terhadap Kepuasan Konsumen Baso Solo Putra Lawu
Authors: Anderiyani Yulianita
Published: April 2023

The study was commissioned to know the marketing policies on customer satisfaction at Bakso Solo Putra Lawu. The kind of research used in this study is the quantitative approach by taking on a population of consumer who bought in the Bakso Solo Putra Lawu. The variable was customer satisfaction marketing, data collection was obtained through the online distribution of questionnaires (e-questionnaires) taken in this study as many as 92 of the respondents in the dedicated Bakso Solo Putra Lawu who bought consumed the products. The sampling teachique used is purposive probability sampling.

Keywords: Marketing policy, Consumer satisfaction
Pengaruh Promosi Dan Brand Image Terhadap Keputusan Pembelian (Survey Pada Followers Instaram Paradise Cosmetic Pengguna Produk Make Over Di Sukabumi)
Authors: Anastasya Melinda , Komariah Kokom , Mulia Z Faizal
Published: April 2023

Tujuan dari penelitian ini adalah untuk mengukur pengaruh promosi dan brand image terhadap keputusan pembelian produk Make Over di Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode asosiatif dengan pendekatan kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan probability sampling dengan menggunakan simple random sampling yang melibatkan 366 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang meliputi uji koefisien determinasi, uji koefisien korelasi berganda, uji simultan (uji F) dan uji parsial (uji T). Hasil penelitian, dengan menggunakan uji F diperoleh nilai probabilitas sig. 0,00 < 0,05 yang berarti bahwa Promosi (X1) dan Brand Image (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y). Sedangkan uji t menunjukkan bahwa Promosi (X1) tidak berpengaruh signifikan terhadap Keputusan Pembelian (Y) dan Brand Image (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y).

Kata Kunci : Promosi; Brand Image; Keputusan Pembelian
The Pengaruh Inovasi Produk Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Timtam (Studi Kasus Pada Konsumen Toserba Yogya Pamanukan Kabupaten Subang)
Authors: Purwanto Tedy , Hartelina Hartelina , Hawignyo Hawignyo
Published: April 2023

A product that has innovation and quality will be able to attract consumers to make a purchase. However, this is different from the TimTam products at the Yogya Pamanukan Toserba where there is a decrease in purchasing decisions for these products. This study aims to explain the influence of the variables of innovation and product quality on the purchasing decisions of TimTam products on consumers of the Yogya Pamanukan Toserba. The variables used in this study are two independent variables (product innovation (X1) and product quality (X2)) and one dependent variable, namely purchasing decisions (Y). The types of data used in this study are primary and secondary data. This research method uses quantitative methods with data collection techniques through distributing questionnaires to Yogya Pamanukan Toserba consumers who buy TimTam products. The sampling technique of this study was proportionate stratified random sampling using the 5% slovin formula. The sample used in this study amounted to 255 respondents. The instrument test was carried out using a validity test and a reliability test. The data analysis method was carried out using descriptive statistical tests and hypothesis testing with analysis tools, namely multiple linear regression. The results showed that product innovation and product quality were perceived as good and purchasing decisions were perceived as agreeable. The results of data analysis show that product innovation and product quality partially have a significant positive effect on purchasing decisions for TimTam products and the conclusion of this study is that product innovation and product quality both have a significant influence on purchasing decisions with a very strong relationship level.

 Keywords: product innovation, product quality, purchasing decisions
Inovasi Nilai Dalam Langkah – Langkah Sistematis Blue Ocean Shift (Studi Kasus Pada Biznet Branch Sukabumi)
Authors: Dirham Muhammad , Sunarya Erry , Komariah Kokom
Published: April 2023

This study aims to explore the strategic concept carried out by Biznet based on the concept of value innovation in the systematic steps of Blue Ocean Shift in an effort to create value differentiation. The informants in this research are Biznet Managers as decision makers in the strategy and Biznet Customers as the object of determining the success of the strategy . This study uses a qualitative method with a case study approach. Data collection techniques using observation, interviews and documentation. Data analysis techniques through data reduction procedures, data presentation, and drawing or verifying conclusions. The data validity technique in this study uses source triangulation, technical triangulation, and time triangulation methods. The results show that Biznet has done the right thing in increasing its potential as an opportunity to develop its products into value innovations, namely the "The New Biznet Fiber Network" network. " which provides more quality / value to the customer. This can be seen from the process of each systematic step that has been carried out in this research. Thus, this research is expected to provide complete and comprehensive insight regarding the implementation of the Blue Ocean Strategy in the Internet Provider Industry for Biznet's management in determining the strategic direction in the future.

 

Keywords: Value Innovation, Blue Ocean Shift, Internet Provider
Studi Literatur Tekanan Kerja Di Perusahaan Audit
Authors: Silaban Adanan , Lumban Gaol Manatap Berliana , Harefa Meilinda Stefani
Published: April 2023

Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors may experience pressures that have an impact on the attitudes, intentions and behavior of the auditors in implementing the audit program; and can further affect audit quality.This article aims to describe and discuss various forms of potential pressure within audit firms and their impact on auditor behavior in implementing audit programs. To achieve this goal, the general model of job stress is used as a framework to build a model of stress in the audit firm's work environment. A review of previous research in this area is presented, and directions for future research are presented.

Keywords: Pressure, Stress, Auditor Behavior
Pengaruh Tipe Perusahaan, Umur Perusahaan, Kinerja Keuangan, Corporate Governance, Struktur Modal Dan Growth Terhadap Pengungkapan Tanggung Jawab Lingkungan Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia
Authors: Noveliana Noveliana , Goh Thomas Sumarsan , Elidawati Elidawati
Published: April 2023

The company is currently trying to maintain its viability so that the company can develop and compete with other companies or the like. The very sluggish economic conditions had a direct impact on the company. One of the sectors affected is consumer goods companies. The purpose of this study was to determine the effect of company type, company age, financial performance, corporate governance, capital structure and growth on disclosure of environmental responsibility in consumer goods companies listed on the Indonesia Stock Exchange. The research population used was 51 consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique is saturated because this research uses data on the type of company, age of the company, returns on assets, corporate governance, total debt, equity and sales. The results show that partially the type of company has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the age of the company affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, financial performance does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, corporate governance affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the capital structure has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, growth does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange.

Keywords : Company Type, Company Age, Financial Performance, Corporate Governance, Capital Structure, Growth, Environmental Responsibility.
Pengaruh Orientasi Pasar Dan Inovasi Strategi Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Pada Masa Covid-19
Authors: Falentina Disa Faletina , Danial R Deni Muhammad , Nurmala Resa
Published: April 2023

This study aims to determine the description and influence on market orientation, strategic innovation on the performanceof of micro, small and medium enterprises (MSMEs) in the city of Sukabumi during the Covid-19 period. The type of research carried out is quantitative research with a strategic management approach method. The population is fashion MSME in Sukabumi City totaling 38. The data collection technique uses total sampling, which means that the entire population in this study is sampled. Data analysis technique using the validity and reliability test of IBM SPSS version 26for windows. The result of multiple linear regression analysis show that market orientation (X1) and innovation (X2)affect the performance of MSME (Y) indicated by a sig value of more than 0,05 and obtained a t table of 1,68709 so H1 and H0 were rejected, meaning that there was a positive influence on market orientation on the performance of MSME in Sukabumi City.

 

Keywords : market orientation, strategic inovation, MSME
Analisis Harga Pokok Produksi Di PT. Pratama Abadi Industri
Authors: Sulaeman Dede , Nurodin Idang , Suherman Acep
Published: April 2023

This study aims to analyze the cost of production applied by the company PT. Industrial Immortal Pratama. The research method used in this research is using qualitative research methods. The population and sample in this study are based on social issues that exist in the company PT. Pratama Abadi Industri using data collection techniques in the form of library research and in the form of field research with observations, interviews and documentation. The results of the analysis show that the process of the cost of production of PT. Pratama Abadi Industri has not fully used the existing theory, but the process of determining the cost of production of PT. Pratama Abadi Industri is considered normal because the company makes a reserve fee of 2%.

 

Keywords: Cost Of Goods Sold, Company, PT. Pratama Abadi Industri