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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Poli Bisnis Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Marketing Management Studies Management Science Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi JUTRIANCE
Ika Utami Widyaningsih
Universitas Sultan Ageng Tirtayasa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH DISIPLIN PREVENTIF DAN LINGKUNGAN KERJA NON-FISIK TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA UPTD PASAR BLOK F KOTA CILEGON) Muhamad Yuda Maryanto; Wawan Prahiawan; Ika Utami Widyaningsih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i5.11365

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Disiplin Preventif dan Lingkungan Kerja Non Fisik terhadap Kinerja Pegawai dan peran Kepuasan Kerja sebagai variabel mediasi pada Unit Pelaksana Teknis Dinas Pasar Blok F Kota Cilegon. Metode penelitian yang digunakan adalah metode kuantitatif dengan populasi pegawai Unit Pelaksana Teknis Dinas Pasar Blok F Kota Cilegon yang berjumlah 54 pegawai. Pengambilan sampel menggunakan metode sampel jenuh dengan jumlah 54 sampel. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan kuisioner. Penelitian ini menggunakan metode analisis data PLS (Smart Partial Least Squeare). Hasil dalam penelitian ini menunjukan bahwa disiplin preventif (X1) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y), lingkungan kerja non fisik (X2) tidak berpengaruh terhadap kinerja pegawai (Y), disiplin preventif (X1) berpengaruh positif dan signifikan terhadap kepuasan kerja (Z), lingkungan kerja non fisik (X2) berpengaruh positif dan signifikan terhadap kepuasan kerja (Z), kepuasan kerja (Z) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y), kepuasan kerja (Z) dapat memediasi hubungan antara disiplin preventif (X1) terhadap kinerja pegawai (Y), kepuasan kerja (Z) dapat memediasi hubungan antara lingkungan kerja non fisik (X2) terhadap kinerja pegawai (Y).
PENGARUH DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI VARIABEL MODERASI PADA PT. GLOBAL JET EXPRESS CABANG PANDEGLANG Audiansyah, Reza; Sanusi, Fauji; Widyaningsih, Ika Utami
Jurnal Manajemen dan Bisnis Vol. 7 No. 2 (2025): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Faku
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/4te1vg33

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan motivasi kerja terhadap kinerja karyawan, serta menguji apakah kepemimpinan transformasional memoderasi hubungan tersebut. Penelitian dilakukan pada karyawan PT. Global Jet Express Cabang Pandeglang. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik analisis SEM-PLS melalui SmartPLS 4.0. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa disiplin kerja dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Namun, kepemimpinan transformasional tidak terbukti memoderasi hubungan antara disiplin kerja maupun motivasi kerja terhadap kinerja karyawan.
EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN UNTUK KOMISARIS INDEPENDEN DAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Widyaningsih, Ika Utami
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.138

Abstract

This research aims to find out how earnings management practices influence company value, with independent commissioners and audit committees as moderating variables. This research uses a sample of manufacturing companies that have complete data on the variables studied in the manufacturing sector in 2022. The data analysis method used is moderated regression analysis. The research results show that earnings management has a negative and significant influence on company value. Apart from that, independent commissioners and audit committees have been proven to be able to moderate the influence of earnings management on company value. These findings indicate that the presence of independent commissioners and audit committees can strengthen supervision of earnings management practices, thereby increasing company value. Therefore, the results of this research have important implications for corporate governance policies and the importance of strengthening the role of independent commissioners and audit committees in companies
Predictability Stock Return with Debt to Equity Ratio, Return on Assets and Returns on Equity: An Empirical Study of listed Consumer Goods Sector in IDX Widyaningsih, Ika Utami; Fitriyani, Fara
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.71

Abstract

The purpose of this research is to analyze the factors that influence to the stock returns on Indonesian Stock Exchange in consumer goods sector for the 2018-2022 period, such as capital structure and profitability. Capital structure proxied by debt to equity ratio (DER) and profitability proxied by return on assets (ROA) and return on equity (ROE). The population of this study were 49 companies that listed on consumer goods sector. The data analyze using regression analysis. Hypothesis testing is done by t test and F test with a significant level < 0.05. The results showed that the debt to equity ratio (DER) had a negative and significant effect on stock returns,Return on Assets (ROA) had a positive effect on stock returns, and Return on Equity (ROE) had a positive effect on stock returns.Simultaneously, Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE) have an effect on stock returns.
Peran Profitabilitas dalam Memoderasi Pengaruh Struktur Modal dalam Memediasi Hubungan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sektor Perdagangan Ritel Periode 2014-2023 Rafi Ilyas Ramadhan; Bambang Mahmudi; Ika Utami Widyaningsih
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2915

Abstract

The purpose of this study is to investigate and prove how liquidity affects company value with capital structure as an intervening variable and profitability as a moderating variable in retail trading sector companies listed on the Indonesian Stock Exchange for the period 2014-2023. The sampling technique used was purposive sampling, yielding 10 companies as samples with 100 data observations. The statistical analysis tools used were IBM SPSS version 30 and Hayes Process, with analysis stages ranging from descriptive statistics to conditional process analysis. The research results indicate that: (1) Liquidity has a positive and significant effect on firm value. (2) Liquidity has a negative and significant effect on capital structure. (3) Capital structure has a positive and significant effect on firm value. (4) Capital structure is able to mediate negatively and significantly the relationship between liquidity and firm value. (5) Profitability moderates the influence of the relationship between capital structure and firm value, with a positive and significant moderating effect. (6) Profitability moderates the indirect effect of liquidity on firm value through capital structure, with a negative and significant moderating effect
Peran Mediasi Struktur Modal Dan Moderasi Ukuran Perusahaan Pada Likuiditas Terhadap Nilai Perusahaan Paisal Anwar; Wawan Ichwanudin; Ika Utami Widyaningsih
Tirtayasa Ekonomika Vol 20, No 1 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v20i1.33619

Abstract

This study aims to examine the effect of liquidity on firm value mediated by capital structure and moderated by firm size in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2023.The study uses a causal research type with a quantitative method by examining comparative causality relationships, using secondary data from the financial statements of each company, both obtained through the IDX website and the official website of each company. Sampling uses a non-probability method on companies listed in the food and beverage sub-sector listed on the IDX in 2016-2023. The research data is panel data analyzed using SPSS and Hayes Process with analysis stages, namely descriptive statistics to conditional process analysis. The results of the hypothesis test show that: 1) liquidity has a negative and significant effect on firm value. 2) liquidity has a negative and significant effect on capital structure. 3) Capital structure has a negative and significant effect on firm value. 4) Capital structure is able to mediate the effect of liquidity on firm value. 5) Firm size is able to moderate the effect of liquidity on firm value.
Peran Intervensi Disiplin Kerja dalam Hubungan Motivasi Kerja dan Lingkungan Kerja Fisik terhadap Kinerja karyawan Deswita Tazlia; Wawan Prahyawan; Ika Utami Widyaningsih
Tirtayasa Ekonomika Vol 20, No 2 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v20i2.37163

Abstract

This study aims to determine the role of Work Motivation (X1) and the Physical Work Environment (X2) on Employee Performance (Y), with Work Discipline (Z) as an Intervening Variable. The research method used was quantitative, with data collection based on questionnaires and literature review. The population in this study were employees of PT. Tunas Alfin Plant 2 Cikupa. The sample size was 75 respondents, drawn using nonprobability sampling, i.e., saturated sampling. The data analysis method used was Structural Equation Modeling (SEM) with the analysis tool SmartPLS 4.0. This study found that Work Motivation (X1) had a positive and significant effect on Employee Performance (Y). The Physical Work Environment (X2) had a positive but insignificant effect on Employee Performance (Y). Work Motivation (X1) had a positive and significant effect on Work Discipline (Z). The Physical Work Environment (X2) had a positive and significant effect on Work Discipline (Z). Work Discipline has a positive and significant effect on Employee Performance (Y). Work Discipline mediates Work Motivation (X1) and Employee Performance (Y), and Work Discipline mediates the Physical Work Environment (X2) and Employee Performance (Y).
Exploring The Evolution And Impact Of Intellectual Capital On Organizational Performance: A Systematic Review Tri Wahyudi; Edy Arisondha; Nana Nofianti; Ika Utami Widyaningsih
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.136

Abstract

This study systematically reviews the literature on intellectual capital (IC) and its impact on organizational performance, focusing on the interaction between human, structural, and relational capital. The purpose is to synthesize findings from recent studies and understand how these IC dimensions contribute to performance across different industries and regions. A comprehensive search was conducted in Scopus, resulting in 176 studies published between 2019 and 2024. The analysis reveals that human capital is critical for innovation and service quality in service sectors, structural capital enhances innovation in manufacturing, and relational capital drives market adaptation in emerging markets. The study also highlights the increasing role of digital transformation in reshaping IC management and its impact on performance. The findings underscore the need for a context-specific approach to managing IC, tailored to industry and regional characteristics. This review contributes to the understanding of IC’s role in organizational success and offers directions for future research, particularly regarding the integration of digital technologies and non-financial performance indicators.
Pendampingan Sertifikasi Halal Berbasis Desa Budaya pada UMKM Kue Engkak dan Bolu Kuwuk di Kelurahan Pabean Tri Wahyudi; Ika Utami Widyaningsih; Amanda Bella Asyilla; Indy Syafa Arrahma; Edy Arisondha; Adih Supriadi
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 8, No 3 (2026): Inpress
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v8i3.5590

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesiapan sertifikasi halal pada dua mitra UMKM kuliner, yaitu Kue Engkak Hj. Munajah dan UMKM Bolu Kuwuk Bu Rogayah di Kelurahan Pabean, Kecamatan Purwakarta, Kota Cilegon, Banten. Permasalahan mitra meliputi rendahnya literasi halal, belum tertibnya dokumentasi bahan baku dan pemasok, belum tersusunnya Proses Produk Halal (PPH), keterbatasan pemahaman Sistem Jaminan Produk Halal (SJPH), kemasan sederhana, serta kendala penggunaan SIHALAL. Kegiatan ini melibatkan dua pelaku UMKM sebagai peserta utama. Metode pelaksanaan dilakukan melalui observasi awal, wawancara, pelatihan literasi halal, pre-test dan post-test, identifikasi bahan baku, penyusunan daftar pemasok, penyusunan dokumen SJPH dan PPH, pendampingan pengajuan SIHALAL, serta penyusunan rekomendasi informasi label dan rancangan penyempurnaan kemasan berbasis identitas desa budaya. Hasil kegiatan menunjukkan peningkatan skor literasi halal pada Mitra UMKM Kue Engkak dari 55 menjadi 85 atau meningkat 30 poin, sedangkan Mitra UMKM Bolu Kuwuk meningkat dari 50 menjadi 82 atau meningkat 32 poin. Selain itu, kegiatan ini menghasilkan tersusunnya daftar bahan dan pemasok, terpetakannya alur produksi, tersusunnya dokumen SJPH sederhana, serta meningkatnya kesiapan pengajuan sertifikasi halal. Kegiatan ini juga mendorong kesadaran mitra mengenai pentingnya kemasan informatif dan branding lokal untuk memperkuat kepercayaan konsumen.  Kata kunci: Literasi Halal, Pendampingan Masyarakat, Sertifikasi Halal, UMKM Pangan
Co-Authors Adih Supriadi Amanda Bella Asyilla Arifian Ade Fitra Asih Machfuzhoh Audiansyah, Reza Deswita Tazlia Edy Arisondha Edy Arisondha Fitriyani, Fara H Djasuro Suryo Hanna Mutia Narandika Indy Syafa Arrahma Kiki Liya Fitriani Lutfi - . Mahmudi, Bambang Muhamad Yuda Maryanto Mulyanah Mulyanah Nana Nofianti, Nana Paisal Anwar Rafi Ilyas Ramadhan Riva Oktaviani Sanusi, Fauji Serly Siti Rachmawati Wawan Ichwanudin Wawan Prahiawan Wawan Prahyawan