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All Journal JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Jurnal Disrupsi Bisnis International Journal Management and Economic (IJME) Golden Ratio of Data in Summary Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia International Journal Multidisciplinary Science Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis
Warasto, Hestu Nugroho
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Effect Of Organizational Culture And Leadership Style On Employee Performance Of PT. Raya Azura Persada, South Jakarta Mogi, Agustina; Warasto, Hestu Nugroho; Aesah, Siti
International Journal of Social and Management Studies Vol. 3 No. 5 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i5.241

Abstract

This study aims to determine the effect of Organizational Culture and Leadership Style on the performance of employees of PT. Raya Azura Persada. This research is a quantitative research and is a population study. The subjects of this study were all office employees with a total of 45 people. Collecting data using a questionnaire that has been tested for validity and reliability, while data analysis is carried out using multiple linear regression analysis. The results showed that the Organizational Culture variable (X1) had an effect on employee performance as indicated by the results of the t-test with a significance of 0.02, which was smaller than 0.05 and tcount which was greater than ttable 3,257 > 2,018. There is no influence of the Leadership Style variable on employee performance as indicated by a significance value greater than 0.05 and tcount which is smaller than ttable 0.350 <2.018 while the Organizational Culture and Leadership Style variables simultaneously affect the Employee Performance of PT. Raya Azura Persada.
THE INFLUENCE OF CURRENT RATIO, QUICK RATIO AND CASH RATIO, ON RETURN ON ASSETS AT PEMPEK CAWAN PUTIH RESTAURANT PERIOD 2012 – 2021 Purwanti, Bella; Warasto, Hestu Nugroho
International Journal of Social and Management Studies Vol. 4 No. 2 (2023): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v4i2.275

Abstract

This study aims to determine simultaneously the influence of the Current Ratio, Quick Ratio, and Cash Ratio variables on Return On Assets at the Pempek Cawan Putih Restaurant for the period 2012 to 2021. The data used in this study is the Financial Report of the Pempek Cawan Putih Restaurant. The research method used is descriptive quantitative in nature. The data analysis technique used is descriptive statistics, simple and multiple analysis using SPSS version 26. The results of this test are that the variable Current Ratio (X1) has a tcount of 0.920 < ttable of 2.44691 and a significance value of 0.384 > 0.05, so it can be concluded that Current Ratio has no effect and is not significant on Return On Assets (Y), Quick Ratio (X2) has a tcount value of 0.537 < ttable of 2.44691 and a significance value of 0.606 > 0.05, it can be concluded that Quick Ratio has no effect and is not significant on Return On Assets (Y), Cash Ratio (X3) has a tcount value of 0.584 <ttable 2.44691 and a significance value of 0.576 > 0.05, it can be concluded that Cash Ratio has no effect and is not significant on Return On Assets (Y), and Current Ratio (X1) ), Quick Ratio (X2), and Cash Ratio (X3) together have fcount > ftable 10.098 > 4.530 and a significance value of 0.009 <0.005, it can be concluded that simultaneously positive and significant impact on Return On Assets (Y).
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MEDIATING THE RELATIONSHIP BETWEEN LEVERAGE AND TAX AGGRESSIVENESS Janudin; Warasto, Hestu Nugroho
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2510

Abstract

This study investigates the role of Corporate Social Responsibility (CSR) in mediating the relationship between leverage and tax aggressiveness in primary consumer goods companies, specifically the food and beverage subsector, listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a quantitative approach, this research analyzes 100 firm-year observations from 20 companies selected through purposive sampling. Data were examined using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that leverage does not have a significant direct effect on tax aggressiveness, nor does it significantly influence CSR disclosure. Furthermore, CSR is found to have a positive but insignificant effect on tax aggressiveness. Mediation analysis reveals that CSR does not mediate the relationship between leverage and tax aggressiveness. These findings suggest that corporate tax aggressiveness in the primary consumer goods sector is not primarily driven by leverage or CSR practices, but may be influenced by other organizational and institutional factors. This study contributes to the literature by providing empirical evidence on the limited mediating role of CSR in corporate tax behavior within an emerging market context.
THE INFLUENCE OF LIFESTYLE, BRAND IMAGE, COUNTRY OF ORIGIN ON PURCHASING DECISIONS WITH PRODUCT QUALITY AS INTERVENING Janudin, Janudin; Warasto, Hestu Nugroho
International Journal Multidisciplinary Science Vol. 3 No. 2 (2024): June: International Journal Multidiciplinary
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i2.1304

Abstract

This research aims to examine the influence of lifestyle, brand image, and Country of Origin on purchasing decisions for Samsung smartphone products, with product quality as an intervening variable. Data collection was carried out in South Tangerang during February 2024 using the Simple Random Sampling method with 125 respondents. Analysis was carried out using Structural Equation Modeling (SEM) with SmartPLS software version 3.0. The research results show that lifestyle has a positive and significant influence on consumer preferences and purchasing decisions regarding Samsung smartphone products. Brand Image also has a positive and significant influence on the perception of Samsung product quality, where product quality acts as a mediator between Brand Image and purchasing decisions. However, the country of origin of the product does not have a significant influence on consumer preferences and purchasing decisions. This shows that factors such as Brand Image, Lifestyle and Product Quality are more dominant in shaping consumer purchasing decisions regarding Samsung products.
MEDIATING ROLE OF FINANCIAL PERFORMANCE IN OWNERSHIP STRUCTURE'S IMPACT ON FIRM VALUE OF LISTED COMPANIES IN THE LQ45 INDEX OF THE INDONESIA STOCK EXCHANGE Warasto, Hestu Nugroho; Janudin, Janudin
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1732

Abstract

This study aims to analyze the effect of ownership structure on firm value with financial performance as a mediating variable in companies listed in the LQ45 index of the Indonesia Stock Exchange during the 2020-2024 period. The independent variables consist of institutional ownership and managerial ownership, while the mediating variable is financial performance measured using Return on Assets (ROA). Firm value, as the dependent variable, is measured using Price to Book Value (PBV). Using multiple linear regression methods and the Sobel test, the study found that managerial ownership significantly influences firm value, whereas institutional ownership does not show a significant impact. Additionally, financial performance does not act as a mediator in the relationship between ownership structure and firm value. The findings of this study provide important implications for corporate governance in Indonesia, particularly in managing ownership structures to enhance financial performance and maximize firm value.
Co-Authors Aesah, Siti Amelyana, Luthfiyah Anggraini, Rr. Renny Ayun, Khurotu Fikriyah, Khuriyatul Firdaus Firdaus Furyanah, Anah Ibnu Sina Jannudin, Jannudin Janudin Janudin, J. Janudin, Janudin Khairunisa, Khairunisa Krisnaldy, Krisnaldy Maharani, Haidila MOGI, AGUSTINA Muhammad Luthfi Nani Nani Pasaribu, Veta Lidya Delimah Purwanti, Bella Putranto, Ivan