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Pengaruh motivasi kerja dan kompensasi terhadap perilaku etis karyawan dalam sistem penggajian dengan gaya kepemimpinan sebagai variabel moderating Nababan, Daniel
Jurnal Manajemen Vol 21, No 2 (2017): June 2017
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.159 KB) | DOI: 10.24912/jm.v21i2.238

Abstract

This research is done to analyze the influence of Work Motivation and Compensation toward Employees’ Ethical Behavior within Payroll System by Utilizing Leadership Style as Moderating Variable. This research used 34 people as sample, who were the employees of PT. Telkom Indonesia Yogyakarta Local Area, with Work Motivation Payroll, and Leadership Style serving as variables. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that Work Motivation and compensation given brought significant impact in employees’ ethical behavior within the payroll system, that moderation in leadership style brought significant impact within the influence of work motivation and compensation toward employees’ ethical behavior within payroll system, while moderation in leadership style did not brought significant impact within the influence of compensation toward employees’ ethical behavior within payroll system
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), KAPASITAS KERJA KOPERASI, DAN JUMLAH KREDIT TERHADAP KINERJA KEUANGAN KOPERASI Kharisma Genta, Franklin; Nababan, Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 1 No 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.26 KB) | DOI: 10.32670/fairvalue.v1i2.11

Abstract

In conducting its business, the cooperative requires sufficient capital to support its business as credit unions and business cooperatives.  In Indonesia, the support of the private banking is difficult to obtain because the private banking rarely focuses on the development of cooperatives. Bank Mandiri as a State Owned Enterprises have Mandiri Cooperative Credit Products, under the working units of the Partnership and Community Development (CSR) Bank Mandiri. Programs that are already established as quickly as possible is expected to have a positive effect on cooperatives, in particular on improving its financial performance. This study aims to determine the effect the competence of human resources (HR) (x1), the capacity of cooperative work (x2), and the number of credits (x3) on the financial performance of cooperatives (y) . Indicator used in measuring the financial performance of cooperative seen from the ratio of the activity, liquidity ratios and solvency ratios. The third of the ratio calculation results obtained 56.6% of the 30 samples cooperative has a standard financial ratios under the cooperative health assessment and presumably influence of variable x jointly against the results of the calculation of the variable y. From the results of research using questionnaires given to 30 cooperatives credit recipients and results of a calculation using the software Statistical Package for the Social Sciences (SPSS), indicates that the variable x1 affect the variable y by 87.9%, x2 variables affect the variable y by 68,3%, and variable x3 affect the variable y by 54.5%. Where the variable x1 namely HR competencies possessed great influence on the financial performance of cooperatives.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BEI Nababan, Daniel; Franklin Kharism, Genta
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol 2 No 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.026 KB) | DOI: 10.32670/fairvalue.v2i1.63

Abstract

This research is done to analyze the influence of financial ratios in predecting of changes profit in foods and beverages listed BEI since 2015-2018 (4 years). This research used 56 samples data, the dependent variable is earning change and the independent variable are Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that in partial test Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought not significant impact in earning changes in foods and beverages listed BEI. While in simultaneously Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought significant impact in earning changes in foods and beverages listed BEI.
Unemployment Rate: Regional Economic Growth Moderated by Education Level in Bandung Regency in 2013-2022 Nababan, Daniel; Sambas Putra, Ivan Gumilar; Hendayana, Yana
The International Journal of Business Review (The Jobs Review) Vol 6, No 2 (2023): The International Journal of Business Review. December 2023
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v6i2.68371

Abstract

West Java Province (Jabar), as one of the regions in Indonesia, has a land area of 35,277.76 km2 with 18 Regency Governments (RG) and 9 City Governments (CG). In the economic stru  acture in West Java, the industrial sector had the most considerable contribution, followed by the agricultural sector. Even though the industrial sector enormously contributed to West Java, the Gross Regional Domestic Income (GRDP) level in each district and city government was very different. This research aimed to determine the effect of the unemployment rate on regional economic growth, moderated by the level of education in Bandung Regency. The research method used descriptive and verification methods, with research data for ten years starting 2013-2022, obtained from the Central Statistics Agency (BPS) of West Java Province. We processed data using simple linear regression analysis and moderation tests. The results of the research state that the unemployment rate influenced regional economic growth, and the level of education could moderate the influence of the unemployment rate on regional economic growth in Bandung Regency.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), KAPASITAS KERJA KOPERASI, DAN JUMLAH KREDIT TERHADAP KINERJA KEUANGAN KOPERASI Kharisma Genta, Franklin; Nababan, Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.62 KB) | DOI: 10.32670/fairvalue.v1i2.11

Abstract

In conducting its business, the cooperative requires sufficient capital to support its business as credit unions and business cooperatives. In Indonesia, the support of the private banking is difficult to obtain because the private banking rarely focuses on the development of cooperatives. Bank Mandiri as a State Owned Enterprises have Mandiri Cooperative Credit Products, under the working units of the Partnership and Community Development (CSR) Bank Mandiri. Programs that are already established as quickly as possible is expected to have a positive effect on cooperatives, in particular on improving its financial performance. This study aims to determine the effect the competence of human resources (HR) (x1), the capacity of cooperative work (x2), and the number of credits (x3) on the financial performance of cooperatives (y) . Indicator used in measuring the financial performance of cooperative seen from the ratio of the activity, liquidity ratios and solvency ratios. The third of the ratio calculation results obtained 56.6% of the 30 samples cooperative has a standard financial ratios under the cooperative health assessment and presumably influence of variable x jointly against the results of the calculation of the variable y. From the results of research using questionnaires given to 30 cooperatives credit recipients and results of a calculation using the software Statistical Package for the Social Sciences (SPSS), indicates that the variable x1 affect the variable y by 87.9%, x2 variables affect the variable y by 68,3%, and variable x3 affect the variable y by 54.5%. Where the variable x1 namely HR competencies possessed great influence on the financial performance of cooperatives.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BEI Nababan, Daniel; Franklin Kharism, Genta
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.026 KB) | DOI: 10.32670/fairvalue.v2i1.63

Abstract

This research is done to analyze the influence of financial ratios in predecting of changes profit in foods and beverages listed BEI since 2015-2018 (4 years). This research used 56 samples data, the dependent variable is earning change and the independent variable are Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that in partial test Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought not significant impact in earning changes in foods and beverages listed BEI. While in simultaneously Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, and Net Profit Margin given brought significant impact in earning changes in foods and beverages listed BEI.
Sosialisasi Bentuk Badan Hukum untuk UMKM Pengusaha Batik di Cianjur Bagja, Hafied Noor; Rachmat, Radhi Abdul Halim; Hardika, Andhika Ligar; Nababan, Daniel; Lizwaril, Rudy
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.21153

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) batik di Cianjur memiliki potensi ekonomi dan budaya yang besar, namun sebagian besar pelakunya belum memiliki legalitas usaha maupun badan hukum yang jelas. Ketidakjelasan status hukum ini menjadi hambatan utama dalam mengakses pembiayaan, mengikuti pengadaan barang dan jasa, serta memperluas pasar. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM batik terhadap bentuk-bentuk badan hukum yang sesuai, seperti CV, PT, dan Koperasi, serta memberikan pelatihan teknis pendaftaran Nomor Induk Berusaha (NIB) melalui sistem OSS. Kegiatan ini membuktikan bahwa sosialisasi hukum yang berbasis kebutuhan lokal dapat menjadi langkah awal dalam mendorong transformasi kelembagaan UMKM. Namun demikian, diperlukan tindak lanjut berupa pelatihan digital dan pendampingan legal formal agar proses formalisasi usaha dapat berjalan secara berkelanjutan. Dengan dilakukannya abdimas mitra mengetahui tahapan dalam mendaftarkan UMKMnya secara legalitas, sehingga semakin banyak UMKM yang sudah mendaftarkan usahanya melalui OSS.