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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 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
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 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 Ramadhan, Rafi Ilyas; Mahmudi, Bambang; Widyaningsih, Ika Utami
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
Co-Authors Arifian Ade Fitra Asih Machfuzhoh Audiansyah, Reza Fitriyani, Fara H Djasuro Suryo Hanna Mutia Narandika Kiki Liya Fitriani Lutfi - . Mahmudi, Bambang Muhamad Yuda Maryanto Mulyanah Mulyanah Ramadhan, Rafi Ilyas Riva Oktaviani Sanusi, Fauji Serly Siti Rachmawati Wawan Prahiawan