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All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Lajagoe Journal of Management and Business PIMS: Paser Institute Journal of Management and Business
Kurniawan Kurniawan
Prodi Akuntansi, Universitas Ichsan Sidenreng Rappang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL PADA PT. TASPEN (PERSERO) KCU MAKASSAR Miftah Farid Salam; Mariam Makmur; Kurniawan Kurniawan
Paser Institute Management and Busines Vol 1 No 2 (2023): Desember, 2023
Publisher : PIRSAP (Paser Institute for Scientific Research and Publications)

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Abstract

This research aims to find out whether job satisfaction influences the organizational commitment of employees at PT. Taspen (Persero) KCU Makassar. This data collection uses a quantitative approach and primary data sources in the form of questionnaires which are distributed to the entire research population using probability sampling. The population is all employees of PT. Taspen (Persero) KCU Makassar, while the sample is 149 people, has also been tested for regression and correlation, analysis methods and hypothesis testing. The data analysis method uses multiple regression techniques. The research results show that there is no positive and significant influence of compensation on organizational commitment, there is a positive and significant influence of job characteristics on organizational commitment. There is a positive and significant influence on organizational commitment, and there is a positive and significant influence on organizational commitment. This shows that job satisfaction has a positive and significant effect on organizational commitment at PT. Taspen (Persero) KCU Makassar.
PENGARUH PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MENJADI AKUNTAN PUBLIK Kurniawan Kurniawan; Kasmawati Kasmawati; Romy Nugraha JS
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.342

Abstract

This study aims to determine the extent to which Financial Rewards (X1) and Job Market Considerations (X2) influence the Interest in Becoming a Public Accountant among students of the Accounting Study Program at Universitas Ichsan Sidenreng Rappang. The research employs a descriptive quantitative approach with an associative research type. The population consists of all students in the Accounting Study Program, with a sample drawn from the 2022 and 2023 student cohorts. The sampling technique used is purposive sampling and judgment sampling. Research instruments were tested using validity and reliability tests, along with normality testing and conversion of data from ordinal to interval scale before analysis. The data analysis technique used is path analysis, which aims to identify causal relationships between variables. The results show that Financial Rewards and Job Market Considerations simultaneously contribute 0.612 or 61.2% to the students’ interest in becoming public accountants. The remaining 38.8% is influenced by other variables not examined in this study. Hypothesis testing also indicates that, both partially and simultaneously, Financial Rewards and Job Market Considerations have a positive and significant influence on the Interest in Becoming a Public Accountant. Specifically, the Financial Rewards variable contributes 14.4%, while the Job Market Considerations variable contributes 46.8% to the interest in pursuing this career.
ANALISIS KINERJA KEUANGAN PADA PT GUDANG GARAM TBK YANG GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2021-2023 Fakhri Johan; Fadlina Fadlina; Muhammad Taufiq; Kurniawan Kurniawan
Jurnal Manajemen Dan Bisnis Vol 2 No 2 (2024): Desember, Hal 197-269
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajumen.v2i2.187

Abstract

Penelitian ini dilandasi oleh kebutuhan untuk mengevaluasi kinerja keuangan perusahaan sebagai dasar pengambilan keputusan strategis oleh manajemen, investor, dan pihak terkait lainnya. PT Gudang Garam Tbk, salah satu produsen rokok terbesar di Indonesia yang terdaftar di Bursa Efek Indonesia, mengalami fluktuasi kinerja selama periode 2021–2023, sehingga diperlukan kajian mendalam untuk menilai tingkat kesehatan finansialnya. Tujuan penelitian ini adalah menganalisis kinerja keuangan perusahaan menggunakan rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas serta menginterpretasikan temuan dalam kerangka signaling theory. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan studi dokumentasi, di mana data yang dianalisis berupa laporan keuangan tahunan PT Gudang Garam Tbk yang telah diaudit untuk periode 2021–2023. Teknik analisis yang digunakan adalah time series analysis untuk mengidentifikasi tren perubahan kinerja keuangan dari tahun ke tahun. Analisis dilakukan dengan menghitung rasio current ratio, quick ratio, debt to asset ratio, debt to equity ratio, net profit margin, return on assets, return on equity, total asset turnover, dan fixed asset turnover. Hasil penelitian menunjukkan bahwa rasio likuiditas mengalami penurunan tren, profitabilitas menurun tajam pada 2022 kemudian pulih pada 2023, rasio solvabilitas cenderung stabil dengan risiko keuangan rendah, dan rasio aktivitas menunjukkan fluktuasi. Secara keseluruhan, kinerja keuangan PT Gudang Garam Tbk masih berada di bawah standar industri, namun perbaikan pada 2023 menjadi sinyal positif sesuai signaling theory, sedangkan penurunan pada 2022 menjadi sinyal negatif bagi pasar.
Co-Authors Fadlina Fadlina Fakhri Johan Kasmawati Kasmawati Mariam Makmur Miftah Farid Salam Muhammad Taufiq Romy Nugraha JS