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PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fadhila, Annisa; Pribadi, Muhammad Iqbal; Rahmah, Asmadhini Handayani
Journal of Economic, Business and Engineering (JEBE) Vol 6 No 2 (2025): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v6i2.7657

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan likuiditas terhadap pertumbuhan laba pada perusahaan sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Menggunakan teknik purposive sampling, sampel penelitian ini berjumlah 45 perusahaan, dengan total 220 data observasi laporan keuangan tahunan. Metode analisis pada penelitian ini adalah analisis statistik deskriptif, dan regresi data panel. Hasil penelitian menunjukkan struktur modal yang diukur dengan Debt To Asset Ratio (DAR) tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan Likuiditas yang diukur dengan Current Ratio (CR) berpengaruh negatif signifikan terhadap pertumbuhan laba. Temuan ini mengindikasikan bahwa likuiditas yang terlalu tinggi dapat mencerminkan penyimpanan aset lancar yang berlebihan dan tidak produktif, sehingga dapat menghambat pertumbuhan laba. Oleh karenanya, manajemen perusahaan perlu memperhatikan pengelolaan likuiditas untuk dapat dimanfaatkan secara efektif dan efisien, agar dapat meningkatkan pertumbuhan laba.
PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Puttiri, Puttiri; Puttiri; Jamal, Sri Wahyuni; Rahmah, Asmadhini Handayani
Manajemen: Jurnal Ekonomi USI Vol 7 No 2 (2025): Manajemen : Jurnal Ekonomi (Special Issue)
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qeedc877

Abstract

Perusahaan pertambangan memiliki peran utama dalam mengambil sumber daya alam dan memberikan kontribusi signifikan bagi perekonomian nasional. Kebijakan tersebut berpengaruh besar terhadap perusahaan yang mana negara mulai mengurangi penggunaan bahan bakar untuk mengurangi emisi karbon di dunia sehingga hal tersebut mengakibatkan turunnya jumlah permintaan terutama pada sub sektor batu bara. Studi ini bertujuan untuk menganalisis pengaruh struktur modal dan pertumbuhan laba terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis studi yang digunakan adalah pendekatan kuantitatif dengan menggunakan purposive sampling sebagai penentuan kriteria sampel. Data dalam studi ini berjumlah 170 data (34 sampel studi dengan periode 2019-2023) teknik analisis data yang digunakan ialah analisis regresi linier berganda. Teknik pengumpulan data yang digunakan untuk mengumpulkan data studi ialah teknik dokumentasi. Hasil studi ini menunjukkan bahwa struktur modal secara parsial berpengaruh signifikan terhadap nilai perusahaan. Hasil studi pada pertumbuhan laba membuktikan bahwa secara signifikan tidak memengaruhi nilai perusahaan
Pengaruh Follower-Leader Goal Congruence Dan Job Security Terhadap Organizational Commitment Pada Pekerja Generasi Z Di Kota Samarinda Nidhaul Khofiyah, Eka Ayu; Anindita, Marsha; Rahmah, Asmadhini Handayani
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1368

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Follower-Leader Goal Congruence dan Job Security terhadap Organizational commitment pada pekerja Generasi Z di Kota Samarinda. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner daring. Sampel penelitian berjumlah 111 responden yang ditentukan menggunakan rumus Slovin dengan margin of error 10%. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS.Hasil penelitian menunjukkan bahwa baik Follower-Leader Goal Congruence maupun Job Security berpengaruh positif dan signifikan terhadap Organizational commitment. Nilai uji t untuk kedua variabel independen melebihi nilai t tabel dengan signifikansi di bawah 0,10. Penggunaan tingkat signifikansi 0,10 dipertimbangkan sesuai dengan karakteristik penelitian sosial yang memungkinkan tingkat toleransi error lebih besar dalam mengungkap fenomena perilaku. Nilai Adjusted R² sebesar 0,648 menunjukkan bahwa 64,8% variasi Organizational commitment dapat dijelaskan oleh Follower-Leader Goal Congruence dan Job Security. Temuan ini menegaskan pentingnya keselarasan tujuan antara pemimpin dan karyawan serta rasa aman dalam pekerjaan sebagai faktor kunci dalam membangun komitmen organisasi di kalangan Generasi Z
Pengaruh Struktur Aktiva dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pertambangan yang Terdaftar di BEI Fitria, Vivi Lailatul; Jamal, Sri Wahyuni; Rahmah, Asmadhini Handayani
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Oktober: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i3.1214

Abstract

This study aims to analyze the effect of asset structure and managerial ownership on company value in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. Sample selection was carried out using the purposive sampling method, with a sample size of 15 companies. Company value is measured using the price to book value (PBV) ratio, asset structure is determined through the proportion of fixed assets to total assets. Managerial ownership is measured based on the percentage of share ownership by management. The results of the study indicate that asset structure does not have a significant effect on company value. On the contrary, managerial ownership is proven to have a significant effect. This finding indicates that management involvement in share ownership can strengthen the relationship between the interests of managers and shareholders, thus motivating decision making that has a positive impact on company value. This study contributes to enriching the literature on factors that influence company value and becomes a consideration for management and investors in developing strategies to increase company value in the mining sector.
Optimalisasi Kinerja di Dinas Perkebunan Kaltim: Peran Pelatihan, Komitmen, dan Motivasi Nendra, Andre Ray; Sabtohadi, Joko; Rahmah, Asmadhini Handayani; Rahmadi, Muhammad Harry
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 3 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i3.82597

Abstract

In the last 3 years, the need for competence in participating in training is very lacking, so that employee commitment and employee motivation are less than satisfactory due to the incomplete database on the conditions and development potential of the East Kalimantan Provincial Plantation Service. This study aims to determine the effect of training variables, commitment, and motivation on employee performance. The research method used is field research using a quantitative approach where the population is the same as the sample and totals 47 civil servants and non-civil servants and the data is processed using SPSS version 26. The results of the analysis show that the training variable has no significant effect on the employee performance variable, the commitment variable has no significant effect on the employee performance variable, the motivation variable has a significant effect on employee performance, the training, commitment and motivation variables simultaneously have a significant effect on employee performance, the motivation variable has more effect on employee performance, and the effect of training, commitment and motivation variables on the performance of employees of the Plantation Service of East Kalimantan Province is 0.635 or 63.5%, the remaining 36.5% is influenced by other variables not examined in this study.
The Interplay of Compensation and Working Facilities on Local Tax Revenue: A Data Panel Evidence of Municipalities in East Borneo Ramadhani, Muhammad Harits Zidni Khatib; Mahardika, Swadia Gandhi; Rahmah, Asmadhini Handayani
The Eastasouth Journal of Social Science and Humanities Vol. 1 No. 03 (2024): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v1i03.265

Abstract

This study investigates the relationship between employee compensation, working facilities, and local tax revenue generation in East Kalimantan Province, Indonesia. Utilizing panel data multiple linear regression analysis, the research analyzes financial reports from ten Regencies and Cities (Balikpapan, Samarinda, Bontang, Kutai Timur, Kutai Barat, Kutai Kartanegara, Penajam Paser Utara, Berau, Mahakam Ulu, and Paser) over the period of 2017-2023. Employee compensation, represented by growth of employee expenditures (PBP), captures the year-to-year increase in personnel costs. Working facilities, represented by growth of goods and service expenditures (PBBJ), reflect the year-to-year change in spending on operational resources. The findings reveal a positive association between both growth in employee expenditures and growth in goods and services expenditures with local tax revenue, but these relationships are not statistically significant. This suggests that factors beyond employee compensation and working facilities likely play a more prominent role in driving regional tax revenue growth.
The Effect of Regional Fiscal Independence on Development Expenditure ramadhani, muhammad harits zidni khatib; Rahmah, Asmadhini Handayani; Fitria, Yunita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4862

Abstract

T This study examines the effect of regional fiscal independence on development expenditure in Indonesian local governments, focusing on regencies and municipalities. Fiscal independence is measured by the share of local own-source revenue (Pendapatan Asli Daerah, PAD) in total regional revenue, reflecting the degree of fiscal autonomy. Development expenditure is proxied by capital expenditure, representing long-term public investment in infrastructure and productive assets. The study uses panel data from 35 regencies and municipalities over the 2018–2022 period, yielding 175 observations. A fixed effects panel regression model is employed, selected through Chow and Hausman tests, to control for unobserved time-invariant regional characteristics, including institutional capacity and governance quality. The results indicate that regional fiscal independence has a positive and statistically significant effect on capital expenditure. Greater fiscal independence is associated with higher development spending, suggesting that increased reliance on own-source revenue strengthens local governments’ ability to finance development-oriented investments. In addition, both local own-source revenue and central government transfers have positive and significant effects on capital expenditure, although intergovernmental transfers remain the primary funding source. In contrast, regional gross domestic product does not show a significant influence on development expenditure after controlling for fiscal variables.These findings imply that while fiscal independence expands local fiscal space, development expenditure in Indonesia remains highly dependent on central government transfers. Strengthening local revenue capacity is therefore essential to enhancing fiscal autonomy, reducing transfer dependency, and supporting more sustainable regional development within the fiscal decentralization framework.