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DETERMINANTS OF GOOD CORPORATE GOVERNANCE, CAPITAL STRUCTURE AND ACCOUNTING CONSERVATISM IN INFLUENCING THE FINANCIAL PERFORMANCE OF IPO COMPANIES Wibowo, Ilham Tejo; Ts, Kartika Hendra; Mursito, Bambang
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1257

Abstract

This study aims to examine and analyze the effect of GCG proxied in institutional ownership, managerial ownership, board of commissioners, independent commissioners, and audit committees, as well as capital structure and accounting conservatism on financial performance. This research uses a type of research with a quantitative approach with an ex post facto design. A sample of 44 companies going public in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) using the purposive sampling method. The data analysis method used in research is multiple regression for testing research hypotheses. The results showed that institutional ownership, independent commissioners, and audit committees had no significant effect on financial performance. Managerial ownership, the board of commissioners, capital structure, and accounting conservatism have a significant effect on financial performance. The combination of institutional ownership, managerial ownership, board of commissioners, independent commissioners, audit committee, capital structure, and accounting conservatism have a joint or simultaneous effect on the company's financial performance.
Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector : Companies Listed on the IDX in 2018-2021 Rohmawati, Laila; Mursito, Bambang; Pawenang, Supawi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.210

Abstract

Lailia Rohmawati Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector. Thesis Management Studies Program. Strata 1. Islamic University of Batik Surakarta. 2023. In the coal industry world with intense competition, it causes competition to develop and involves the importance of the organization's monetary exhibition. Concentrating on the organization's monetary performance is vital in terms of solvency, liquidity and solvency ratios. This study expects to decide the impact of CR, DER and DAR, on ROA in coal mining companies. It is hoped that it will provide knowledge about the impact of CR, DER, and DAR on ROA. This research is in the form of quantitative descriptive with secondary data types. the population of coal area mining organizations recorded on the IDX in 2018-2021 totaled 23 companies. Samples with purposive sampling amounted to 10 mining companies in the coal sector. The data collection method uses the annual financial report data documentation method. tested by multiple linear regression analysis. CR has signifficant negatif impact, DER has signifficant negatif impact, DAR has signifficant positif impact on ROA in Mining Companies in the Coal Sector. The consequences of the Assurance Coefficient Investigation got 83.5% where ROA can be made sense of by the free factors CR, DER, and DAR. Furthermore, can develop this research using other independent variables considering that there are still other independent variables such as Asset Turnover, EPS, TATO and other variables that can affect ROA.
Keputusan Berkunjung Ditinjau D ari Media Promosi, Daya Tarik, dan Citra Destinasi Pada Wisata Tegal Simbah Girimarto Wonogiri Hanny Safitri, Dea Livoine; Mursito, Bambang; Diyah, Ida Aryati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16462

Abstract

This study aims to analyze the influence of Promotion Media, Attraction, and Destination Image on the Decision to Visit Tegal Simbah Girimarto Wonogiri Tourism. This tpe of research uses a quantitative descriptive approach. The population in this study was 5900 visitors to Tegal Simbah Girimarto Wonogiri Tourism. While the sample in this study amounted 360 respondendts using the sampling techique, namely the incidental sampling techjique because anyone who accidentally meets the researcher can be used as a sample. Data collection in this study used a questionnaire with a Likert scale to measure respondents’ answers. The results of this study indicate that promotional media, attractions, and destination image have a significant and positive effect on the decision to visit Tegal Simbah Girimarto Wonogiri Tourism. This can be proven by the results of the Determination Coefficient (R2) which is 42,8%, while the reamining 57,2% is influenced by other things or other variables not examined in this study.Keyword: Promotional Media, Attraction, Destination Image, Visiting Decision.
SELF-CONTROL, PEER ENVIRONMENT, PARENTAL SUPPORT AND TEACHER COMPETENCE ON STUDENTS' LEARNING MOTIVATION AT SMKN 2 SUKOHARJO Kusrini, Eny; Mursito, Bambang; Istiatin, Istiatin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.179-187

Abstract

The background of this research is that students' studying motivation in Skill Competency of Livestock Agribusiness of SMK Negeri 2 Sukoharjo is still classified low. The purpose of this research is to know the effect of self-control, peer social environment, parents' support and teachers' competence for students' studying motivation of Skill Competency of Livestock Agribusiness of SMK Negeri 2 Sukoharjo. The method of this research is using quantitative research design. The population is all X and XII students of Skill Competency of Livestock Agribusiness of SMK Negeri 2 Sukoharjo. The number is 139 students. The sampling technique in this research is Census Technique with the number of samples is 139 respondents. The technique of collecting data is using questionnaires. The technique of analyzing data is using statistical analysis namely multiple linear regression test, F test, t test, and determination coefficient. The results show that self-control, peer social environment, parents' support and teachers' competence significantly influence students' studying motivation of Skill Competency of Livestock Agribusiness of SMKN Negeri 2 Sukoharjo. The suggestions from this research are that the students are necessary to improve self-control, the parents should give support to their sons or daughters, and the teachers are necessary to improve competences according to main duties, so they will make students' studying motivation better than before.
Peran Locus Of Control Dalam Memediasi Financial Literacy Dan Financial Attitude Terhadap Financial Management Saniyyah, Tarisa Firda; Sudarwati, Sudarwati; Mursito, Bambang
JURNAL DIMENSI Vol 15, No 1 (2026): Jurnal Dimensi (March 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i1.8859

Abstract

Pertumbuhan financial technology (fintech) telah memperluas akses terhadap layanan keuangan digital dan mengubah cara individu mengelola keuangan mereka. Penelitian ini bertujuan untuk menginvestigasi peran locus of control (LOC) dalam memediasi pengaruh financial literacy (FL) dan financial attitude (FA) terhadap financial management (FM). Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan SmartPLS. Populasi mencakup Generasi Z pengguna fintech di Surakarta, dengan sampel sebanyak 100 responden, diambil melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa financial literacy dan financial attitude berpengaruh terhadap financial management. Selain itu, financial literacy dan financial attitude juga berpengaruh terhadap locus of control. Temuan lainnya menunjukkan bahwa locus of control berpengaruh terhadap financial management. Selanjutnya, locus of control memediasi pengaruh financial literacy terhadap financial management, dan locus of control juga memediasi pengaruh financial attitude terhadap financial management
Analisis Kinerja Karyawan di PT Intan Pariwara Klaten Nugraheni, Julianti; Pawenang, Supawi; Mursito, Bambang
Jurnal Ilmiah Sumber Daya Manusia Vol 5 No 2 (2022): JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v5i2.16512

Abstract

Tujuan dari penelitian ini adalah untuk memastikan pengaruh variabel-variabel berikut; beban kerja, lingkungan, disiplin, dan kepuasan kerja pada kinerja karyawan PT. Intan Pariwara baik secara bersamaan maupun sebagian. Peneliti menggunakan metode deskriptif kuantitatif. Populasi penelitian ini adalah karyawan PT. Divisi keuangan Intan Pariwara yang terdiri dari 109 karyawan. Teknik pengambilan sampel menggunakan teknik sampling jenuh/sensus yang meliputi 109 responden. Peneliti menggunakan kuesioner untuk mengumpulkan data. Sedangkan metode analisis data menggunakan analisis statistik linier berganda uji regresi, uji F, uji T, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa beban kerja, lingkungan, disiplin, dan kepuasan kerja semuanya memiliki pengaruh sebesar 42,5% terhadap kinerja karyawan. Sebagai perbandingan, 57,5% dipengaruhi oleh variabel lain seperti motivasi kerja, pengaruh kompensasi kerja, dll.
Self-Efficacy, Work-Family Conflict, Work-Life Balance, and Workload on the Performance of KPP Pratama Karanganyar Employees in the Pandemic of Covid 19 Taryono, Taryono; Mursito, Bambang; Aryati, Ida
Jurnal Ilmiah Sumber Daya Manusia Vol 6 No 3 (2023): MEI: JENIUS (JURNAL ILMIAH MANAJEMEN SUMBER DAYA MANUSIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v6i3.29778

Abstract

This study aimed to determine the effect of self-efficacy, work-family conflict, work-life balance, and workload on the performance of KPP Pratama Karanganyar employees. This study uses quantitative methods with survey research. The population in this study were all KPP Pratama Karanganyar employees, namely 122 people. The research sample was the entire population of 122 people or all KPP Pratama Karanganyar employees. The data analysis technique used is multiple linear regression. Based on the research and discussion results, the F test shows that self-efficacy, work-family conflict, work-life balance, and workload simultaneously influence employee performance at KPP Pratama Karanganyar. The Adjusted R Square (R2) value is 0.564 or 56.4%. This means that 56.4% of the variables selected/entered into the model are correct, namely the variance of self-efficacy, work-family conflict, work-life balance, and workload can explain the employee performance variable of 56.4%, while the remaining 43.6% influenced by other variables such as work culture, work discipline, remuneration, and leadership style.
Employee Performance is Assessed from Experience, Work Period, Training and Education Level Dewi, Kusala; Mursito, Bambang; Hendra TS, Kartika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10231

Abstract

The purpose of this study was to determine whether there is a significant influence between the variables of experience, length of service, training, and education level on employee performance at the Surakarta City Food Security and Agriculture Agency. This research method used a quantitative descriptive research design. The population of employees working at the Surakarta City Food Security and Agriculture Agency was 94 people. The sampling technique used in this study was purposive sampling, with 54 respondents. Data collection used a questionnaire. The data analysis technique used was statistical analysis, namely multiple linear regression, processed using SPSS software. Based on the results of the hypothesis testing and the discussion, it can be concluded that experience has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Length of service has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Training has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Education level has a positive and significant effect on employee performance at the Surakarta City Food and Agriculture Security Agency. Keywords: employee performance, experience, length of service, training, education level
KEPUTUSAN PEMBELIAN DITINJAU DARI GAYA HIDUP, CITRA MEREK, DAN KUALITAS PELAYANAN PADA POINT COFFEE DI SURAKARTA ( STUDI PADA GENERASI Z DI SURAKARTA ) Talva, Tursia Danisa Sajita; Mursito, Bambang; Widayanti, Rochmi
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14, No 1 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i1.11973

Abstract

The aim of this research is to see the influence of Lifestyle, Brand Image and Service Quality on purchasing decisions at Point Coffee in Surakarta (Study of Generation Z in Surakarta). This research uses a questionnaire as a data collection tool while for the population itself the research selects generation Z in Surakarta who have purchased an infinite number of Point Coffee products in Surakarta. The sample for this research was 108 respondents. Sample determination was carried out using purposive sampling technique. The data analysis technique was carried out using SmartPLS. The results of the research show that Lifestyle, Brand Image, and Service Quality are able to influence Point Coffee Purchasing Decisions in Surakarta among Generation Z in Surakarta positively and significantly, either partially or simultaneously.
OPTIMALISASI PENDAPATAN ASLI DAERAH MELALUI KEBIJAKAN FISKAL DAERAH SEBAGAI PEMODERASI Endrayana, Erie; Ts, Kartika Hendra; Mursito, Bambang
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 14, No 1 (2026): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v14i1.12132

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kesejahteraan Eonomi, Belanja Daerah, Peluang Kerja, dan Investasi Daerah terhadap Optimalisasi Pendapatan Asli Daerah dengan Kebijakan Fiskal Daerah sebagai variabel moderasi. Penelitian ini menggunakan sampel Kabupaten/Kota di Provinsi Jawa Tengah periode 2019-2023. Pemilihan sampel ditentukan mengggunakan metode purposive sampling sehingga terkumpul sebanyak 35 Kabupaten/Kota dan 175 data yang diobservasi. Teknik analisis data pada penelitian ini adalah Structural Equation Modelling (SEM) dengan pendekatan WarpPLS dengan menggunakan software WarpPLS  versi 7.0. Kesimpulan pada penelitian ini adalah Kesejahteraan Ekonomi berpengaruh signifikan tinggi positif terhadap  Optimalisasi Pendapatan Asli Daerah; Belanja Daerah berpengaruh signifikan negatif terhadap Optimalisasi Pendapatan Asli Daerah; Peluang Kerja tidak berpengaruh terhadap Optimalisasi Pendapatan Asli Daerah; Investasi Daerah berpengaruh signifikan negatif terhadap Optimalisasi Pendapatan Asli Daerah; Moderasi Kebijakan Fiskal Daerah berpengaruh signifikan positif pada variabel Kesejahteraan Ekonomi terhadap Optimalisasi Pendapatan Asli Daerah; Moderasi Kebijakan Fiskal Daerah tidak berpengaruh pada variabel Belanja Daerah terhadap Optimalisasi Pendapatan Asli Daerah; Moderasi Kebijakan Fiskal Daerah tidak berpengaruh pada variabel Peluang Kerja terhadap Optimalisasi Pendapatan Asli Daerah; Moderasi Kebijakan Fiskal Daerah tidak berpengaruh pada variabel Investasi Daerah terhadap Optimalisasi Pendapatan Asli Daerah.