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DETERMINANT OF COMPANY VALUE IN THE SRI-KEHATI INDEX ON THE INDONESIAN STOCK EXCHANGE Nurlisa Borliani Siregar; Isfenti Sadalia; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.752

Abstract

The Sri-Kehati index is one of the indices that is an indicator of stock price movements on the Indonesia Stock Exchange. This index uses the principles of sustainability, finance, and good governance, as well as concern for the environment as benchmarks. There are many factors thought to influence the level of firm value, including corporate social responsibility, intellectual capital, and environmental performance. This study aims to determine the significance of the influence of corporate social responsibility and intellectual capital on firm value with environmental performance as a mediating variable on the Sri-Kehati Index on the Indonesia Stock Exchange. This research was conducted on all companies listed on the Sri-kehati Index listed on the Indonesia Stock Exchange, totaling 25 companies with a research period from 2017 to 2021. The research method used is PLS (Partial Least Squares), namely SEM (Structural Equation Method) based on variance. The results of this study state that corporate social responsibility has a negative and insignificant effect on firm value. Intellectual capital has a positive but not significant effect on firm value. Corporate social responsibility has a positive but not significant effect on environmental performance. Intellectual capital has a negative and significant effect on environmental performance. Environmental performance has a negative and significant effect on firm value. As well as environmental performance is not able to mediate corporate social responsibility and intellectual capital on the company's firm value on the Sri-Kehati Index.
ANALYSIS OF THE INFLUENCE OF PSYCHOLOGICAL, SOCIODEMOGRAPHIC, AND FINANCIAL LITERACY FACTORS ON CHILDREN EDUCATION FUND PLANNING FOR INDONESIAN MILLENIAL PARENTS Agnes Renata Rajagukguk; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.936

Abstract

Education is very important for children's future. It is the basic capital for preparing human quality. That is why setting up a children's education fund is one of the most important tasks for parents. However, this is a challenge for millennial parents because of the high cost of education in Indonesia. The purpose of this study is to analyze psychological and sociodemographic factors related to planning children's education funds. This study examined 415 Indonesian millennial parents who were selected by accidental sampling technique and tested using the PLS SEM statistical analysis method. This study uses a 95% confidence level, ???? = 5%. The results of the research on psychological factors namely future time perspective and financial risk tolerance have a positive and significant effect on children education funds planning. Sociodemographic factors namely education has a negative and significant effect on children education funds planning. While sociodemographic factors namely income has a positive but not significant effect on children education funds planning. Future time perspective has a positive and significant impact on financial literacy. Education has a negative and insignificant effect on financial literacy, while income has a positive and not significant effect. Financial literacy has succeeded in mediating the effect of future time perspective on children education funds planning, while financial literacy has not succeeded in mediating the effect of education and income on children education funds planning. While sociodemographic factors namely income has a positive but not significant effect on children education funds planning. Future time perspective has a positive and significant impact on financial literacy. Financial literacy has succeeded in mediating the effect of future time perspective on children education financial planning, while financial literacy has not succeeded in mediating the effect of education and income on children's education financial planning. while income has a positive and not significant effect. Financial literacy has succeeded in mediating the effect of future time perspective on children education funds planning, while financial literacy has not succeeded in mediating the effect of education and income on children education financial planning.
THE EFFECT OF CUSTOMER EXPERIENCE AND SERVICESCAPE ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS A VARIABLE INTERVERNING ON ME & COFFEE WORKS WAHID HASYIM MEDAN Rindi Sharifa; Endang Sulistya Rini; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.950

Abstract

This study aims to determine and analyze the effect of customer experience and servicescape on customer loyalty through customer satisfaction as an intervening variable in me & coffee works by Wahid Hasyim Medan. The population in this study is the people of Medan City with 6 sub-districts including the sub-district of Me & Coffee Works customers who have visited at least 2 times with an unknown number. The sampling technique in this study was non-probability sampling as many as 85 respondents. The data analysis method uses Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study show that customer experience has an effect on customer loyalty. Servicescape influences customer loyalty. Customer experience influences customer satisfaction. Servicescape influences customer satisfaction. Customer satisfaction affects customer loyalty. Customer experience influences customer loyalty through customer satisfaction as an intervening variable. Servicescape influences customer loyalty through customer satisfaction as an intervening variable.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND PERCEIVED ORGANIZATIONAL SUPPORT ON EMPLOYEE PERFORMANCE THROUGH EMPLOYEE ENGAGEMENT IN THE DIRECTORATE GENERAL OF TAXES OF NORTH SUMATRA I KPP PRATAMA MEDAN TIMUR Sheila Galuh Syafira Siregar; Prihatin Lumbanraja; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1654

Abstract

The performance of the employees at the KPP Pratama Medan Timur has not reached optimal results in recent years, as can be seen in the fluctuating realization of tax revenues. In order to improve employee performance at the tax office, good transformational leadership is needed, capable of motivating employees to give their maximum abilities. Additionally, support from the institution is equally important in increasing employee engagement in their work. This research aims to determine and analyze the influence of transformational leadership and perceived organizational support on employee performance through employee engagement at the Directorate General Of Taxes Of North Sumatra I KPP Pratama Medan Timur. This research is quantitative descriptive research. The population in this study is all structural employees at the KPP Pratama Medan Timur, totaling 84 employees. The sample used is a saturated sample where all populations are taken as samples. The data analysis used is Structural Equation Modeling. The results of this study indicate that transformational leadership does not directly affect employee performance significantly, while perceived organizational support has a positive and significant direct effect on employee performance. Then, transformational leadership and perceived organizational support directly have a positive and significant effect on employee engagement, and employee engagement directly has a positive and significant effect on employee performance. Indirectly, transformational leadership and perceived organizational support have a positive and significant effect on employee performance at the KPP Pratama Medan Timur, mediated by employee engagement.
THE EFFECT OF CHANGES IN ORGANISATION AND ORGANISATION CULTURE TOWARDS EMPLOYEE’S PERFORMANCE THROUGH JOB SATISFACTION OF MILLENNIALS GENERATION IN PT X NORTH SUMATERA BRANCH Siti Safira Mayhara; Yeni Absah; Amlys Syahputra Silalahi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.898

Abstract

This study uses research variables such as organizational change (structure, technology, arrangement, human resources management), organization culture and employee’s performance. The purpose of this study was to determine the effect of changes in organization towards employee’s performance, the effect of organization culture towards employee’s performance to the employee millennial generation of PT X North Sumatera branch. The approach used in this study is an associative approach and the population in this study are generation “Y” employees of PT X North Sumatra branch. While the samples that met the sampling criteria, the withdrawal of observations was made amounted to 84 people which is non probability sampling that fulfil terms and conditions to be respondent. The data collection technique in this study used a questionnaire technique. Data analysis techniques in this study use Partial Least Square (PLS). Data processing in this study using the SmartPLS 3.0 software program. The results show that changes in organization affects toward employees performance and organizational culture affects toward employees performance at PT X North Sumatera branch.
THE EFFECT OF GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE WITH CSR DISCLOSURE AS MODERATION Thioly T. Sitanggang; Fahmi Natigor Nasution; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19357281

Abstract

This study aims to analyze the influence of green accounting , environmental performance, and environmental costs on financial performance with Corporate Social Responsibility (CSR) disclosure as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach with a causal research type. The data used are secondary data obtained from annual reports and company sustainability reports. The study population includes 40 companies, with a sample of 26 companies determined through a purposive sampling technique, resulting in 104 panel data observations. Data analysis was performed using panel data regression with the help of EViews software, through the stages of descriptive statistics, classical assumption tests, regression model selection, and hypothesis testing. Based on the results of the study, green accounting and environmental performance have a positive but insignificant effect on financial performance, while environmental costs have a positive and significant effect. In the moderating role, CSR disclosure is unable to strengthen the effect of green accounting , but it is able to strengthen the effect of environmental performance, and weaken the effect of environmental costs on financial performance. These findings indicate that the role of CSR is contextual in moderating the relationship between variables.