bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2017-2019
Authors: Marpaung Alberto Yakob Kristian , Tinambunan Laura Raze , Bangun Irma Natallia , SimorangkirAlbertomarpaung8@gmail.com1 Enda Noviyanti
Published: April 2023

One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard provisions of the IDX and there are also some transportation companies that do not publish annual financial reports on the IDX. This research was conducted. to analyze the effect of independent commissioners, audit committee, institutional ownership and audit quality on the integrity of financial statements. Integrity of financial statements is the dependent variable in this study, while independent commissioners, audit committee, institutional ownership and audit quality are independent variables in this study. This research is 25 transportation companies listed on the IDX in 2017-2019. In this study the sample was selected using the purposive sampling method. Data analysis was made using classical assumption tests and hypothesis testing using the linear method. double ier. The results of this research show that the independent commissioners, audit committee, institutional ownership and audit quality have no effect on the integrity of the financial statements.

Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality, Financial Report Integrity
Analisis Pengaruh ROA, DER, PER, Dan EVA Terhadap Return Saham Pada Perusahaan Food And Beverage
Authors: Rahmi Namira Ufrida , Callista Gladys , Wijaya Silvya , Melly Melly , Tiffany Tiffany
Published: April 2023

Investment or what we often call investment is an investment activity in the form of assets or funds by a company or individual with the aim of getting profits in the future. Investment is also a factor to increase economic growth. Investments can be made in the capital market which is a place where investors and companies seeking funding sources meet. The hope for investors who invest their funds in a company is to get a maximum return in the future. This study aims to determine and analyze Return of Assets, Debt to Equity Ratio, Price Earning Ratio and Economic Value Added to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. The research approach used in this study is quantitative approach. With the purposive sampling method, a sample of 15 food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019, multiplied by three years of research. The type of data used in this research is secondary data. Secondary data is the financial statements of food and beverage companies listed on the Indonesia stock exchange in 2017 – 2019 with the website www.idx.co.id. The results show that Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added have a simultaneous effect on Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. Return on Assets has no effect and is not significantly significant. partial to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Debt to Equity Ratio has no effect and is not partially significant to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Price Earning Ratio has partial and insignificant effect on Stock Return in food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019. 4.Economic Value Added has partial and significant effect on Stock Return in food and beverage companies listed on the stock exchange Indonesian securities in 2017 – 2019.

Keywords: Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added and Stock Return.
Sistem Informasi Audit Penyerapan Anggaran Berbasis Web
Authors: Hartono Setyo Budi
Published: April 2023

Implementation of Government Regulation No. 60 of 2008 concerning the government's internal control system, which requires an evaluation of the implementation of the budget for each business unit in each government agency. This assessment will be carried out by the Internal Control Department (SPI), which in this case concerns the use of the monthly budget by units and universities at UIN Walisongo Semarang. This audit will advise the consultant on the implementation of the relevant unit budget. An online budget audit program needs to be developed to ensure accurate information. This information system helps SPI auditors determine the performance of absorption of the unit and faculty budget. Audit software development by adopting research and development (R&D). The program developed on the web goes through the planning, system analysis, system model, and system design phases. Tools that include context diagrams and flowcharts are used to illustrate the course of a series of operations in this program. Testing the feasibility of the software using the black box method and the result is an information system that is applied to the budget audit implementation at Walisongo Islamic University in Semarang.

Keywords: Information System, Internal Audit Budget Absorption.
Pengaruh Kinerja Keuangan, Tingkat Pendidikan Dan Kemampuan Manajemen Pemilik Terhadap Pertumbuhan UMKM Di Kabupaten Sidoarjo
Authors: Syafi'i Imam , Susanti Susanti , Harti Harti
Published: April 2023

This study aims to determine the effect of financial performance, education level and owner management ability on the growth of micro MSMEs in leather handicrafts, bags, shoes and sandals in Sidoarjo Regency. This type of research is a purposive sampling research with a quantitative approach. The population in this study is the owner or perpetrator of micro UMKM in leather, bags, shoes and sandals in Sidoarjo Regency with a sample of 203 respondents. Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression analysis with SPSS version 26 program tools. In the results of the study it was found that each of the independent variables included in this study financial performance, level of education and management ability of the owner partially or simultaneously had a positive and significant effect on the growth of micro SMEs in leather bags, shoes and sandals in Sidoarjo Regency.

 

Keywords: Financial Performance, Owner's Education Level, Owner's Management Ability, MSME Growth
Pengaruh Advertising Web Series “Emina Beauty Bestie” Terhadap Minat Beli Konsumen Emina
Authors: Ariyatman Anesti Dila , Millanyani Heppy
Published: April 2023

Internet users are getting higher, affecting the marketing strategy undertaken. One of them is the emergence of web series advertising as the innovation for a product marketing strategy. During intense competition between companies, Emina launched a web series that aired on YouTube with the title “Beauty Bestie” to stay afloat. This research was conducted to determine the effect of Emina's advertising web series on consumer purchase intention. So that it can provide input for companies in terms of increasing purchase intention, and whether this web series-type advertising strategy needs to be continued or not. The research was conducted by distributing questionnaires to 385 respondents through Google Forms, with the population is those who have seen the web series entitled "Emina Beauty Bestie" on YouTube. The results showed that consumer perceptions of advertising and purchase intention in the very good category. The results of the coefficient of determination show that the advertising variable has an effect of 29.3% on purchase intention. Based on multiple regression analysis showed that the dimensions of the advertisement were the most influential factor. Based on the research results, Emina is expected to be able to use language that can persuade consumers' interest in making web series. For further researchers, it is recommended to expand this research with different variables.

 

Keywords: Marketing, Advertising, Web Series, Youtube, Purchase Intention
Analisis Pengaruh Brand Switching Behavior Untuk Keputusan Pembelian Produk Hand Phone Di Kota Prabumulih
Authors: Akhiri Samron , Endrekson Romsa
Published: April 2023

The development of increasingly modern technology makes industrial companies try to meet human needs by creating a product that can provide convenience in communicating. Currently, mobile phones are not only owned by the upper middle class but also the lower middle class people can own a mobile phone because the price is quite affordable for certain series. This study aims to determine the effect of brand switching behavior for the purchase of mobile phone products in Prabumulih City on mobile phone users in Prabumulih City. In order for this research to be focused, directed and not widespread, the authors limit the research to the effect of product attributes, prices, promotions and product inventories on mobile phones which are focused on mobile phone users in Prabumulih City. This research was conducted in Prabumulih City. Furthermore, the stages of the research method start from determining the design and type of research, the type of research data is quantitative, primary data sources using interviews and questionnaires using a Likert scale. The sample used in this study were mobile phone consumers with a total sample of 96 respondents. The research was conducted using the Non-Probability Sampling technique with a purposive sampling approach, namely taking samples from the population based on certain criteria. The data analysis method used is classical assumption analysis consisting of normality test, heteroscedasticity test, multicollinearity, correlation test, multiple linear regression, and hypothesis testing including t test, F test and coefficient of determination (R2). From the output model summary, the determination table above gives an Adjusted R Square of 0.843. This shows that the variable Extrinsic Factor (X1) and Intrinsic Factor (X2) simultaneously the percentage of the contribution of the influence of the independent variable has an influence on the dependent variable (purchase decision), the independent variable (Extrinsic Factors and Intrinsic Factors) is able to explain 84.3% of the variables dependent (purchase decision), while the remaining 15.7% is influenced or explained by other variables not examined in this study, such as promotion, product quality and others that may be able to complete this research.

 

Keywords: Brand Switching Behavior and Purchase Decision
Analisis Dampak Masa Pandemi Dan New Normal Terhadap Pedagang Kaki Lima (LoSaPa) Lontong Sayur Padang Pasar Tradisional 16 Ilir Kota Palembang
Authors: Ramayani Rika Fitri , Sukmawati Emi
Published: April 2023

One of the street vendors is an alternative to the informal sector for those who cannot find a job due to the relative ease of entering and leaving the informal sector because there are no specific regulations that require it. This study aims to find out to analyze income during the Covid-19 pandemic and the New Normal street vendors selling Padang lontong vegetables which are located around the traditional 16 ilir market in Palembang City. The research method in this study is quantitative descriptive analysis of tools and technology with survey data collection techniques and documentation interviews and literature studies to determine the input and output income of Padang lontong vegetables sellers from the level of profit / loss taken by income data from street vendors who sell typical lontong vegetables. the city of Padang from the Covid-19 pandemic in March 2020 to the new normal period which is estimated to be until March 2021. Based on the analysis and discussion of the results of interviews with informants related to the impact of the Pandemic on the income of lontong vegetable street vendors, Padang Traditional Market 16 Ilir City of Palembang So it can be concluded that the Covid-19 outbreak has an impact on the income of street vendors of Lontong Vegetable Padang Traditional Market 16 Ilir City of Palembang. Profit Level 4, Padang vegetable lontong street vendors from discussions and analysis during the pandemic experienced losses. Like Mr. Babe, the profit level of Mr. Babe suffered a loss of - Rp. 6,302,333, while in the new normal period, the profit rate experienced by Mr. Babe was still experiencing losses but not as big as during the pandemic. The level of profit in the new normal is – Rp 2,253,000. Uni Ani's profit level experienced a loss of – Rp 2,609,333, while in the new normal period, the profit rate experienced by Uni Ani experienced a profit of Rp 2,115.667. Etek Cinde's profit level experienced a loss of – Rp 3,035,607, while in the new normal period the profit rate experienced by Etek Cinde experienced a profit of Rp 1,164,393. Mrs. Deswita's profit level suffered a loss of - 8,169,000, while in the new normal period, the profit level experienced by Mrs. Deswita still experienced a loss of -Rp 3,069,000.

 

Keywords: Lontong Sayur Padang Street Vendors, Income
Analisis Kontribusi Program Pospay Terhadap Pendapatan Pada Kantor Pos Prabumulih 31100
Authors: Betriana Meiriani
Published: April 2023

Every company is established to achieve certain goals, whether it's a company engaged in services, trade or industry. In general, the company's short-term goal is to obtain the maximum possible profit or profit. Meanwhile, the company's long-term goals are very diverse, including developing business and expanding networks so that the company can maintainits existence. To maintain its existence and to remain competitive in the business world, companies or entities rely on information technology systems. Pospay is one of the financial service products at PT. Posts that serve any bill payment. By using the Pospay service, people no longer have to bother paying multiple bills in different places. Because Pospay is now using an online system or SOPP (Online Payment Point System) which makes it easier for people to make payments without having to go to the Post. According to PT. Pos Indonesia (Persero) in the SOPP Pos Service Implementation Guidebook that the meaning of the Pos Online Payment Point System (SOPP) is an online payment service for paying accounts or bills of partners of PT. Indonesian post. This research generally aims to find out how the pospay program's contribution to income at the Prabumulih Post Office 31100. This type of research is a quantitative descriptive research, where the data used is quantitative data, namely income with secondary data sources obtained directly from the Prabumulih Post Office 31100. The data analysis technique used to determine the contribution of the Pospay program to the post office's income is to use the contribution formula, namely the contribution that one thing can give to another. The results of research in 2016 and 2017 income from the pospay program contributed 26.15% and 26.87% with moderate assessment criteria. Meanwhile, in 2015, 2018 and 2019 the achievement of income contribution from the pospay program reached a fairly good assessment criteria, namely 32.63% for 2015, 32.60% for 2018 and 32.97% in 2019.

 

Keywords: Pospay, Income.
Peran Softskill Dan Pengembangan Karyawan Terhadap Kualitas Kerja
Authors: Fajriani Lusi Nur , Mulia Z Faizal , Norisanti Nor
Published: April 2023

This study aims to determine the influence between soft skills and employee development variables on work quality. This study uses quantitative methods. The population in this study are employees of PT. Bakti Wira Karsa Sakti (Save on Department Stores and Wholesalers) and the sample used is 100 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the soft skills and employee development variables have a positive and significant influence. The results of the f test are known from the Fcount 59.275 > 3.08, indicating that the Fcount value is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.742. Meanwhile, from the results of the t-test value, namely Tcount 7.058 > 1.983, it shows that Tcount is greater than Ttable, so it can be concluded that the soft skills and employee development variables have an influence on work quality.

 

Keywords: Softskill, Employee Development, Work Quality
Pengaruh Income Smoothing, Firm Size, Dan Financial Leverage, Terhadap Company Performance
Authors: Rachman Jihan Nurul , Norisanti Nor , Samsudin Acep
Published: April 2023

Before making a decision, investors will analyze the company's performance first, one of the ratios used by investors to measure the level of success of a company's performance in assessing shares, the difficulty of investors regarding the valuation of undervalued shares, requires investors to analyze fundamentally, one of which is price to book value. PBV) which shows stock prices are categorized as expensive and cheap in buying and selling shares, investors will definitely choose cheap stocks to maximize profits (return), so the authors are interested in conducting a more in-depth empirical study of the company's performance through proxied stock valuation. with PBV and the factors that influence it. The purpose of this study was to determine the effect of income smoothing, firm size and financial leverage on company performance in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The research method used in this research is descriptive and associative methods. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that income smoothing and firm size have a positive and significant effect on company performance, while financial leverage has a negative and insignificant effect on company performance.

 

Keywords: Income Smoothing, Firm Size, Financial Leverage, Company Performance
Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pada Masa Pandemi Covid-19 Dengan Kepercayaan Pelanggan Sebagai Variabel Intervening
Authors: Riyanti Rin Rin , Komariah Kokom , Sunarya Erry
Published: April 2023

The research was aimed atdeterminating Influences service quality toward customer loyalty during the Covid-19 pandemic with case Studies to Matahari Departement Store Costumers of Sukabumi City throgh the mediation of Costumer Trust. The research method used in the research was descriptive and associative with purposive sampling technique in which questionnaires were distributed to 400 respondents who were the customers of Matahari Department Store of Sukabumi City. The technique of analyzing data applied by the researcher was Structural Equation Modelling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that service quality influence positively and significantly toward customer trust customer trust influences positively and significantly toward customer loyalty, and customer trust mediates the relationship between service quality with customer loyalty.

Keywords: Service Quality, Customer Trust, Customer Loyalty
Pengaruh Kecerdasan Intelektual Dan Keterampilan Kerja Terhadap Kinerja Karyawan (Studi Pada Karyawan Bank Bjb Kantor Cabang Cianjur)
Authors: Handayani Priyanti , Samsudin Acep , Jhoansyah Dicky
Published: April 2023

This study aims to determine the effect of intellectual intelligence and work skills on the performance of employees of Bank BJB Cianjur Branch Office. The method used in this research is descriptive method and associative method with a quantitative approach. The sampling technique in this study used a saturated sample of 127 employees of Bank BJB Cianjur Branch Office. The types of data used in this study are primary data and secondary data. The measurement of this study used a Likert scale. The results of this study indicate that (1) there is a positive and significant influence between intellectual intelligence on the performance of employees of Bank BJB Cianjur Branch Office of 0.431. (2) there is a positive and significant influence between work skills on the performance of Bank BJB employees at the Cianjur Branch Office of 0.702. (3) there is a positive and significant influence between intellectual intelligence and work skills on employee performance with a very strong interpretation. Based on the calculation results show multiple linear regression equations, as follows: Y = 4.150 + 0.158X1 + 0.567X2. The contribution given by the variable of intellectual intelligence and work skills is 73.3% and the remaining 26.7% is influenced by other factors not included in this study.

 

Keywords: Intellectual Intelligence, Work Skills, Employee Performance
Pengaruh Fixed Asset Turnover, Return On Asset, Current Ratio, Dan Total Asset Turnover Terhadap Harga Saham Pada Sektor Indutsri Dasar Dan Kimia (Basic Indutry And Chemicals) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2020
Authors: Nainggolan Benny R.M , Hutapea Tiara Rufita , Pardede Evi , Sianturi Rusnia Winata , Veronika Cindy
Published: April 2023

The research that test the effect of Fixed Asset Turnover, Return On Asset, Current Ratio, and Total Asset Turnover on stock prices in the Basic Industry and Chemicals Sector was conducted either simultaneously or partially used non-probability sampling technique  with  a quantitative research and also a classical assumption test that obtained sixty (60) companies as a sample in the basic industrial and chemical sectors is obtained. The value of Ftable with 0.05 significance, namely 2.56 with Fcount > Ftable so that it is concluded that the independent variables have a substantial effect on the dependent variable”. T-Test result’s (partial test) are “FAT (X1) and CR (X3) do not affect stock prices (Y). ROA (X2) states a negative affect on stock prices (Y). TATO (X4) defines a positive affect on stock prices (Y).

Keywords: Fixed Asset Turnover (FAT), Return On Asset (ROA), Current Ratio (CR), and Total Asset Turnover (TATO)
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Motor Matic Yamaha Mio Pada Dealer Jg Dawuan
Authors: Afif Haidar Abdul , Martini Nelly
Published: April 2023

This study aims to determine the effect of product quality and brand image on purchasing decisions for Yamaha Mio Matic motorcycles at JG Dawuan. The method used is descriptive and verification. The population of this research is the Yamaha Mio Matic Club Bekasi community, the number of which is 153. The determination of the sample is determined by the slovin formula so that the sample taken is 110 respondents. The sampling technique used is random sampling/probability using simple random sampling technique. The type of data used in the study is Primary Data which is data obtained directly from the results of interviews, observations and questionnaires. This study uses a Likert scale, the data analysis technique used to determine the effect in this study is the multiple linear technique with SPSS software. The results of this study indicate that product quality and brand image have a strong and direct relationship, and there is a simultaneous influence of product quality and brand image on purchasing decisions. There is a significant effect of product quality variables on purchasing decisions and there is a significant influence of brand image variables on purchasing decisions.

Keywords: Product Quality, Brand Image, Purchase Decision Yamaha Mio Matic
Pengaruh Kualitas Produk Dan Harga Terhadap Minat Beli Ulang Konsumen (Studi Kasus Pada Rumah Makan Sederhana Cabang Bandung Pasteur)
Authors: Setiawan Egi , Rizki Firdaus Hanif
Published: April 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan harga terhadap minat beli konsumen. Metode deskriptif dan asosiatif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling.Dan dalam hal ini yaitu konsumen Rumah Makan Sederhana Cabang Bandung Pasteur yang berjumlah 100 orang.Analisis regresi linier berganda digunakan untuk menganalisis data yang meliputi uji koefisien determinasi, koefisien korelasi ganda, dan uji parsial (uji T). Hasil penelitian yang ditunjukkan dari nilai (Adjusted R2) sebesar 0,665 menunjukkan bahwa pengendalian kualitas berpengaruh sebesar 66,5 persen terhadap keberhasilan proses produksi, sedangkan sisanya sebesar 33,5 persen dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini. Nilai R sebesar 0,816 menunjukkan hubungan yang sangat tinggi antara kualitas produk dan harga terhadap minat beli konsumen, menurut hasil uji koefisien korelasi.

Kata Kunci : Kualitas Produk, Harga, Minat Beli
Pengaruh Likuiditas, Leverage, Times Interest Earne Ratio, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Periode 2015-2019
Authors: Simatupang Emi Ita Bonita , Ernita Veronica Yulinar , Silalahi Bonifasya , Rosalina Dina , Panggabean Maya Sabirina
Published: April 2023

Economic conditions in Indonesia are currently in a fairly good development period, this can be seen from the number of companies that are growing and continuing to develop, one of which is manufacturing companies. This study uses a sample of 95 property and real stated companies by analyzing the performance of financial statements that have been audited by public accountants for the period 2015-2019. This study uses secondary data with a purposive sampling method. The method of analysis uses multiple linear regression methods. The results of this study indicate that simultaneously liquidity, leverage, times interest earned ratio, sales growth and company size have a significant effect on profitability. Partially, the variable leverage, times interest earned ratio, and sales growth have no effect on profitability. Meanwhile, working capital turnover has a negative and significant effect on profitability. And the liquidity ratio and size have positive and significant effect on protability. The coefficient of determination test results obtained an adjusted R square value 0f 0,247 or 24,7 percent, which means that the dependent variable, namely profitability, can be explained by variations of the three independent variables, namely cash turnover , working capital turnover and current ratio of 24,7percent, while the remaining 75,3 percent is explained by other factors not examined in this study.

 

Keywords : Liqudity, Leverage, Times Interest Earned Ratio, Sales Growth, Company Size and Profitability.
Pengaruh Pengembangan Pegawai, Komitmen Dan Kepuasan Kerja Terhadap Kinerja Pegawai Dalam Implementasi Online Sistem
Authors: Sugriana Ena , Daenulhay Daenulhay , Muttaqin Imam , Kurniastuti Cahyani
Published: April 2023

This study aims to determine the magnitude of the influence of employee development variables, commitment, and job satisfaction on employee performance variables in the implementation of the online system at SMAN 23 Tangerang Regency. The vision of SMA Negeri 23 Tangerang Regency is the realization of graduates who are characterized, intelligent and competitive, while the mission of SMAN 23 Tangerang Regency is: To form a generation of intellectual intelligence, emotional intelligence, creative, skilled and dedicated and have high social sensitivity, motivate students to become individuals independent so that academic and non-academic achievements can be realized, forming students who are able to compete in the global era, developing faith and piety so that they become a source of wisdom in acting, increasing the ability and professionalism of teachers and employees as well as developing systems, organizations, administrative and participatory management through science and technology. technology to create quality schools. The method used in this study is a quantitative method, with 44 employees as respondents at SMAN 23 Tangerang Regency. Data analysis with multiple linear regression model, so as to obtain the results of employee development and job satisfaction have an effect on employee performance at SMAN 23 Tangerang Regency.

Keywords: Employee Development, Commitment, Job Satisfaction, and Employee Performance
Pengaruh Perputaran Modal Kerja, Rasio Lancar, Dan Total Asset Turnover (TATO), Debt Rasio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019
Authors: Matondang Theo Genki , Buulolo Kerismawati , Manurung Leni Priska , Sitorus Friska Darnawaty
Published: April 2023

This study  uses a sample of 244 manufacturing companies by analyzing the performance of financial statements that have been audited by a public accountants for the period 2016 - 2019. This study uses secondary data namely the purposive sampling method with the R2  method. The results of this study identicate  that working capital turnover, current ratio, total asset turn over ratio and debt ratio simultaneously have a significant effect on profitability. Partially, the debt ratio variable has no effect on profitability. While the variable Working capital turnover has a negative and significant effect on profitability. Current ratio has a positive and significant effect on profitability. TATO positive and significant effect on profitability The results of the coefficient of determination test obtained an adjusted R Square value of 0.150 or 15.0%, which means the dependent variable, namely profitability, can be explained by the third variation. The independent variables are cash turnover, working capital turnover and current ratio of 15.0%, while the remaining 75.0% is explained by other factors not examined

in this research.

Keywords: Working Capital Turnover, Current Ratio, TATO, Debt Ratio and Profitability.
Pengaruh TATO, ROA, CR, dan EPS Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2019
Authors: Panjaitan Yessi , Sitanggang Sarah , Hayati Keumala
Published: April 2023

The purpose of this study is to determine the Total Asset Turnover, Return On Asset, Curent Ratio, and Earning Per Share on stock prices of manufacturing companies on the IDX. Any data required is official data from the annual financial report that comes from the IDX. The method of sampling using purpose sampling method. There is a test used consisting of the classical assumption test which parts of the normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, panel data regression test, coefficient (R2), hypothesis (T test), hypothesis (F test). Fundamental factors (TATO, ROA, CR, EPS) together have a 70.6% impact on stock prices, the remaining 29.4% are influenced by other variables. The results of the research are: (1) there is no significant  effect of Total  Asset Turnover,  Return On Asset, Current Ratio on stock prices. (2) Significant influence of Earning Per Share on stock prices. (3) the effect of TATO, ROA, CR, EPS simultaneously on stock prices.

Keywords: Current Ratio; Earning Per Share; Return On Asset; stock price; Total AssetTurnover
Analisis Dampak Perubahan Masyarakat Dalam Era Revolusi Digital Terhadap Pendapatan Sayur Online Selama Pandemi Covid-19 (Studi Kasus Pada Prabufresh Prabumulih)
Authors: Betriana Meirani Meirani , Linggariama Linggariama
Published: April 2023

Analysis of the Impact of Changes in Society in the Digital Revolution Era on Online Vegetable Sales Business Income (Case Study of Prabufresh Prabumulih). This study aims to determine the impact of changes in society in the era of the digital revolution on Prabu Fresh's business income during the COVID-19 pandemic. The type of research used in this study is a comparative study, namely by comparing Prabufresh's income from before and during the covid-19 pandemic. The type of data in this study is quantitative data with a sample in the form of Prabufresh's income data before and during covid-19, where the sampling technique used is purposive sampling, namely a sampling method with a specific purpose, in this case the sampling technique is based on the research objectives, namely data before and after during the covid-19 pandemic. The research method used is a quantitative descriptive analysis method, namely a research method that aims to create a description, picture or painting expressed in the form of numbers. The quantitative descriptive analysis method makes it easier for researchers to know and describe how Prabufresh's income was before and during the covid-19 pandemic. The results obtained from this study are that there is an increase in the number of customers from before and during the covid-19 pandemic which, if presented, has increased by approximately 33%. Due to the increase in the number of Prabufresh customers as a result of changes in society in the era of the digital revolution, this also has an impact on Prabufresh's income which has also increased from before and during the covid-19 pandemic. If you look at the amount of income before covid-19, which was Rp. 105,678,900 and during covid-19 it was Rp. 214,470,350, there was an increase in income of Rp. 108,791,450, - which if percentage the increase was more than 100%, namely 102.95%. The increase in the amount of Prabufresh's income is due to changes in people's patterns or habits from shopping traditionally to shopping online due to the covid-19 pandemic, where the increasing number of customers will certainly increase the business income obtained by Prabufresh

Keywords: Society Change, Digital Revolution, Income
Dampak NWC, GO, CAPEX, dan CCC Terhadap Nilai Perusahaan Dengan Cash Holding Sebagai Variabel Intervening
Authors: Luckyanti Belinda Lovely , Anwar Saiful
Published: April 2023

The achievement of this study is to measure the relationship between net working capital, growth opportunity, capital expenditure, and cash conversion cycle on firm value with cash holding as an intervening variable. The population is Food and Beverage companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Purposive Sampling is a technique used for sample collection by producing 19 sample companies. To solve the problem in this research, the data analysis technique applied is Partial Least Square in the form of WrapPLS software version 7.0. The results in this study are Net Working Capital, Capital Expenditure, and Cash Holding have no relationship to firm value. However, Growth Opportunity and Cash Conversion Cycle have a positive relationship to firm value. Net Working Capital has a positive relationship with cash holding. Meanwhile, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle have no relationship to cash holding. So that Cash Holding cannot mediate the relationship between Net Working Capital, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle on firm value.

 

Keywords : Net Working Capital, Growth Opportunity, Capital Expenditure, Cash Conversion Cycle, Cash Holdings,Firm Value.
Pengaruh Dukungan Sosial dan Kemampuan Karyawan Terhadap Kinerja Karyawan ( studi empiris pada PT.BRIS POEY TRANS )
Authors: Muiz Fahmi Abdul , Mulia Z Faizal , Sunarya Erry
Published: April 2023

The purpose of this study was to determine the effect of social support and employee skills on employee performance caused by the lack of support and missed communication between employees at PT. BRIS POEY TRANS. Based on the results of the study, the relationship between social support and employee performance was 4.209 and a significant value of 0.000 showed that there was a positive and significant effect, in addition to the Employee Ability of 3.953 and a significant value of 0.000, there was a positive and significant effect because t > 0. Contribution in measuring the effect of social support and the ability of employees to employee performance of 0.551 or 55.1%. So it can be seen that the influence of social support and employee ability has a strong influence and the biggest influence on employee performance is the social support variable. Based on the results of the study showed a positive and significant influence between social support and employee performance and showed a positive and significant influence between employee abilities on employee performance. The influence is marked by the high ability possessed by employees such as the magnitude of the sense of responsibility and loyalty of the employees of PT. Bris Poey Trans.

Keywords: Social Support, Employee Ability, Employee Performance
Dampak Kualitas Pelayanan Terhadap Pembelian Ulang Sparepart Mobil Di CV. XYZ Motor Bandung
Authors: Helmawati Helmawati , Sudrartono Tiris
Published: April 2023

The study aimed to find out the impact of service quality on the repurchase of car spare part at CV. Xyz Motor Bandung. The method used was a quantitative method with a descriptive type of research. The data obtained through questionnaire distributed to 91 people. In addition, the data analysis technique used was normality test using histogram graph and hypothesis test using t test. Based on the data obtained from the result of the study using SPSS V 23, it could be concluded that tcount > ttable (11.950 > 1.660) with a significant level of 0.00 < 0.05. Moreover, service quality was in a very good level with a percentage of 95.6% and the repurchase is in very good level with a percentage of 91.91%.

 

Keywords: Service Quality, Repurchase
Pengaruh Pendidikan Dan Pelatihan Terhadap Prestasi Kerja Pegawai Dinas Pengendalian Penduduk Dan Keluarga Berencana Kabupaten Lahat
Authors: Fitriadi Heri
Published: April 2023

Persamaan regresi berganda untuk mengestimasi variabel terikat ( Prestasi  kerja) dengan menggunakan seluruh variabel bebas ( Kompetensi  dan Kepuasaan Kerja ) adalah sebagai berikut :Y =  15.949 +- 0.225 X 1 + 0.884 X2 +  e.Tingkat hubungan antara variabel Kompetensi  dan Kepuasaan Kerja  secara bersama-sama dengan variabel prestasi kerja ditunjukan oleh nilai R sebesar 0.266. Hal ini berarti kedua variabel bebas tersebut memiliki hubungan yang erat dengan variabel terikat yaitu prestasi kerja. Hubungan yang terjadi adalah hubungan positif yang berarti searah, jika kedua variabel bebas meningkat maka prestasi kerja yang meningkat, demikian juga sebaiknya jika ketiga variabel bebas tersebut turun maka prestasi kerja guru  juga turun.Sementara itu, koefisien determinasi ditunjukan oleh nilai R Square (R2) sebesar 0.071. Artinya, kinerja (Y) dapat dijelaskan oleh kedua  variabel bebas (Kompetensi , dan Kepuasaan Kerja) dengan kontribusi 71 %. Sedangkan sisanya yang sebesar 29  % dapat dijelaskan oleh faktor lain yang berada diluar fokus penelitian. t hitung untuk variabel Kompetensi ( X1 ) sebesar -1.486 dan ttabel 0,05 atau -1.486 < 0,05 dengan demikian  variabel Kompetensi memiliki pengaruh yang lemah terhadap Prestasi Kerja guru dan  pegawai Pada Sekolah Menengah Pertama ( SMP ) Negri 2 Pulau Pinang Kabupaten  Lahatthitung sebesar -0.167 dengan ttabel 0,05 ( -0.167 < 0,05 ).
Analisis Rasio Keuangan Sebagai Alat Untuk Mengukur Kinerja Perusahaan PT. Telkom Indonesia (Persero) Tbk Periode Tahun 2016-2020
Authors: Pratiwi Lela Khusnul , Khoiriawati Novi
Published: April 2023

This study aims to measure the performance of PT. Telkom Indonesia (Persero) as seen from the liquidity ratio, profitability ratio, solvency ratio, and asset ratio. To measure performance at PT. Telkom Indonesia (Persero) Tbk in 2016-2020 analytical tools used liquidity ratios, profitability ratios, solvency ratios and activity ratios and compare them with the industry average ratio which includes PT. Indosat Tbk, PT Xl Axiata Tbk, and PT Smartfreen Telcom Tbk. The liquidity ratio using the current ratio shows that liquidity is above the industry average. The profitability ratio using return on assets shows that the financial performance of PT. Telkom Indonesia (Persero) is higher than the industry average. The solvency ratio using the debt to equity ratio shows that the solvency of PT. Telkom Indonesia (Persero) Tbk is below the industry average. The activity ratio using total assets turn over shows that PT. Telkom Indonesia (Persero) Tbk has a turnover that is faster than the industry average. Overall the financial performance of PT. Telkom Indonesia (Persero) Tbk is higher than the industry average.

Keywords : Liquidity,Profitability,Solvency,Activity, company performance
Pengaruh Mekanisme Good Corporate Governance Terhadap Agresivitas Pajak Di Bumn Yang Terdaftar Pada BEI Periode 2016-2020
Authors: Shelvi Shelvi , Senjaya Irvan Liunardi , Gunawan Theresia , Sadeli Dian
Published: April 2023

The aim of this study was to assess and analyze the level of tax aggressiveness that implemented Good Corporate Governance (GCG) mechanism by state-owned companies in Indonesia. Tax aggressiveness was measured by Effective Tax Rate (ETR) and GCG mechanism was measured by independent commissioners, audit committee, board of directors, and institutional ownership. The population that being used was state-owned companies that listed in Indonesia Stock Exchange (IDX) that had shown financial statement from 2016-2020. Data process using regression analysis were used to test interaction between dependent and independent variables. Result showed that GCG mechanism had influenced simultaneously to tax aggressiveness. If they were partially tested, only audit committee and board of director proxies that were influenced to tax aggressiveness because they had been considered to have carried out its function properly so that it was able to suppress actions that are not in accordance with GCG principles.

Keywords: Good Corporate Governance, Tax Aggressiveness, Effective Tax Rate
Pengaruh Penyaluran Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2017-2021
Authors: Nuraini Wiwik , Puspitasari Elen
Published: April 2023

The purposeiiof thisiistudy isiito examineiithe effectiiof the distribution financingiifrom Mudharabahiiand Musyarakahiion the profitabilityiiof Indonesian Sharia Commercial Banks. Thisiiresearch is aiiquantitative research. The population usediiis SyariahiiCommercial Banks which ithat haveiibeen registerediiin theiiOtoritas Jasa Keuangan for theiiperiod 2017-2021.iiThis study uses secondary data sourced from the financial statements of the Islamic Public Bank companies which have been published through the official website in the Otoritas Jasa Keuangan (OJK) at www.ojk.go.id .Purposive samplingiiis the methodiiused iniithis study to obtainii48 samples ofiidata from 14 Indonesian ShariaiiCommercial Banks.iiIn the study, the data analysis techniqueiiused is the classical assumption test and  hypothesisiitesting using isiiimultiple lineariiregression with a significance level of 5% and assisted by the SPSSiiversion 19 program. The studyiishown the resultsiithat MudharabahiiFinancingiihas a positiveiieffect andiisignificantiion profitability of Sharia Commersial Banks.iiWhile the MusyarakahiiFinancing has no and negative effect and significant on the profitability of Sharia Commersial Banks.

 

Keywords:Financing, Profitability,iMudharabah, Musyarakah,iReturn on Assets.
Goal Congruence Dalam Pengelolaan Restoran Padang
Authors: Hanif Hanif
Published: April 2023

The balance of the organization or company in the long term is determined by the level of alignment of goals (goal congruence) of the parties who run the company. Broadly speaking, the parties in the company are grouped into two, namely the founders or owners of the company and the employees who run the company, starting from the directors and the ranks and workers. The goals of the company, which also reflect the goals of the owners and founders of the company, are not necessarily the same as those of the directors and the ranks and the workers. A conflict of interest is very likely to occur between them because naturally indeed the goals of both parties can be opposites. The purpose of writing this paper is to present the results of research in the Sederhana Restaurant group, which forms a concept of company management supported by profit sharing accounting based on mato system (hereinafter abbreviated as mato system) which can increase goal congruence among stakeholders in the company. The research uses a case study approach to understand the reality of goal congruence. Researchers visited the field, held discussions with the founders of the company, the board of directors, branch leaders, and employees. The Sederhana Restaurant (Sa) Jakarta research site, which is focused on one of the main branches in Rawamangun. The results of the interview were analyzed and resulted in the conclusion that the mato system is able to bridge and align the goals of the founders of the company with the Directors, Branch Leaders, and their workers so as to encourage a high level of goal congruence.

Keywords: conflict of interest. Goal congruence, case studies, mato system.
Pengaruh Kompetensi, Pelatihan Dan Stres Kerja Terhadap Kinerja Karyawan Pada PT Eka Paksi Sejati
Authors: Ginting Kristi Endah Ndilosa , Liem Tommy Dharmawan , Chiuman Fernando
Published: April 2023

In a system can run and operate well and good if there is a regulation that really involves human resources. At PT Eka Paksi Sejati this decline in employee performance can be seen from the failure to achieve sales targets and sales realization. Competence is one of the important factors in a company, but at PT Eka Paksi Sejati there are competency problems caused by employee work placements and employee competencies that are not appropriate. There are many employees whose educational backgrounds and positions do not match, causing problems in the employee's work. Job training is also very important for companies because employees can master and be able to overcome their problems in doing their jobs. And employees can be happy to accept their work even though the educational background is different from the work. Low work discipline at PT Eka Paksi Sejati can occur due to a lack of employee understanding of the existing regulations, giving rise to different perceptions which can also lead to a lack of employee awareness to comply with the applicable regulations in the company, a lack of sense of responsibility towards work. This study aims to determine the effect of competence, training and work discipline on employee performance at PT Eka Paksi Sejati. The data used in this study is primary data obtained by distributing questionnaires to all employees of the company and the results of this test prove that competence (X1), training (X2) and work stress (X3) have a significant simultaneous effect on employee performance.

Keywords : Competence, Training, Job Stress, Performance
Pengaruh Lingkungan Kerja Dan Kompensasi Terhadap Loyalitas Karyawan Pada PT. Mahakam Kencana Intan Padi Surabaya
Authors: Kertiyasa Bahtiar , Irbayuni Sulastri
Published: April 2023

According to the researchers' observations, there are problems related to employee loyalty, therefore the purpose of this study is to determine whether the work environment and compensation affect employee loyalty at PT. Mahakam Kencana Intan Padi Surabaya. The research method used is quantitative. The population in this study were all permanent employees at PT. Mahakam Kencana Intan Padi Surabaya as many as 38 employees. The sampling technique used was the saturated sampling method. The data used in this study is primary data, primary data is obtained from distributing questionnaires, while the data analysis technique uses Partial Least Square (PLS) with SmartPLS software. The results of this study indicate that the work environment and compensation have a positive and significant effect on employee loyalty at PT. Mahakam Kencana Diamond Rice Surabaya. This shows that the existence of a good work environment and compensation will create strong employee loyalty to each employee.

Keywords : Work Environment, Compensation, Employee Loyalty