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Sanusi, Fauji
Universitas Sultan Ageng Tirtayasa
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Manajemen Beban Kerja, Konflik Kerja Dan Stres Kerja: Pengaruhnya Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Intervening Di PT Harapan Teknik Shipyard Irfad, Andri; Sanusi, Fauji; Mukhsin, Moh.
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 5, No 1 (2021)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v5i1.11538

Abstract

This research is motivated by the need for good management of employees in managing workloads, work conflicts and work stress to be able to improve the resulting performance and be strengthened by a better level of job satisfaction. The purpose of the study was to examine the effect of workload management, work conflict and work stress on employee performance through job satisfaction as an intervening. The research was conducted at PT Harapan Teknik Shipyard with a total sample of 58 people. The data was collected using a questionnaire which was then analyzed using the SEM-PLS model which was processed with the SmartPLS application. Based on the results of statistical tests, it is known that there is an influence of work conflict management on employee job satisfaction, there is an effect of job stress management on employee job satisfaction, there is an influence of job satisfaction on employee performance and there is a mediating effect of job satisfaction on the relationship of work conflict management on employee performance. There is a mediating effect of job satisfaction on the relationship between work stress management and employee performance.
PENGARUH PERSEPSI DUKUNGAN ORGANISASI DAN KERJASAMA TIM TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Muhammad Asyim Fajri; Fauji Sanusi; Ali Imron
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12153

Abstract

Penelitian ini menggunakan metode kuantitatif dengan jenis sampel teknik Purposive Sampling dan dihitung menggunakan rumus penentuan sampel dengan minimal 5 kali jumlah indikator sehingga didapatkan hasilnya sebanyak 85 responden yang ditetapkan pada penelitian ini. Variabel yang digunakan oleh peneliti adalah Persepsi Dukungan Organisasi dan Kerjasama Tim sebagai variabel independen, variabel Kepuasan Kerja sebagai variabel intervening, dan Kinerja Pegawai sebagai variabel dependen. Metode analisis yang dipakai pada penelitian ini yaitu metode analisis statistik deskriptif, metode analisis model pengukuran, metode analisis model struktural dan uji parsial (uji-t) melalui penggunaan program Smart Partial Least Square Versi 4.1.0.6 (SmartPLS). Hasil penelitian menunjukan bahwa persepsi dukungan organisasi berpengaruh positif dan signifikan terhadap kepuasan kerja, kerjasama tim berpengaruh positif dan signifikan terhadap kepuasan kerja, persepsi dukungan organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai, kerjasama tim berpengaruh positif namun tidak signifikan terhadap kinerja pegawai, kepuasan kerja mampu memediasi hubungan persepsi dukungan organisasi terhadap kinerja pegawai secara positif dan signifikan, serta kepuasan kerja mampu memediasi hubungan kerjasama tim terhadap kinerja pegawai secara positif dan signifikan.
PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI HUBUNGAN FREE CASH FLOW DAN LEVERAGE TERHADAP EARNING MANAGEMENT Jihan Kamilah; Fauji Sanusi; Emma Suryani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12317

Abstract

Melalui Good Corporate Governance yang diproksikan oleh Komite Audit, Ukuran Dewan Komisaris, Dewan Komisaris Independen, Kepemilikan Institusional, dan Kepemilikan Manajerial sebagai variabel moderasi, penelitian ini bertujuan untuk mengetahui hubungan Free Cash Flow dan Leverage yang diproksikan oleh Debt to Assests Ratio (DAR) terhadap Earning Management. Dengan menggunakan sampel pada perusahaan sektor pertambangan yang terdaftar pada Bursa Efeke Indonesia (BEI) selama periode 2012 – 2022 yang berjumlah 10 perusahaan, penelitian ini dilakukan dengan teknik purposive sampling yang didasari dengan pertimbangan dan kriteria yang ditetapkan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Data yang telah diolah dianalisis dengan menggunakan IBM SPSS 25. Metode dokumentasi merupakan metode yang digunakan dalam pengumpulan data, yaitu dengan mengkadi dan mengumpulkan data sekunder. Teknik analisis data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa: (1) Free Cash Flow berpengaruh negatif signifikan terhadap Earning Management, (2) Leverage berpengaruh negatif signifikan terhadap Earning Management, (3) Good Corporate Governance dalam proksi Ukuran Dewan Komisaris, Dewan Komisaris Independen, Kepemilikan Institusional mampu memoderasi dengan memperkuat hubungan Free Cash Flow terhadap Earning Management dan Kepemilikan Manajerial mampu memoderasi dengan memperlemah hubungan Free Cash Flow terhadap Earning Management, sedangkan proksi Komite Audit tidak mampu memoderasi hubungan Free Cash Flow terhadap Earning Management (4) Good Corporate Governance dalam proksi Kepemilikan Institusional dan Kepemilikan Manajerial mampu memoderasi dengan memperkuat hubungan Leverage terhadap Earning Management, sedangkan proksi Komite Audit, Dewan Komisaris dan Dewan Komisaris Independen tidak mampu memoderasi hubungan Leverage terhadap Earning Management.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN PELATIHAN TERHADAP KINERJA PEGAWAI MELALUI KOMPETENSI SEBAGAI VARIABEL INTERVENING Serly Siti Rachmawati; Fauji Sanusi; Ika Utami Widyaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12364

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis serta membuktikan bagaimana meningkatkan kinerja tenaga pendidik dengan pendekatan kepemimpinan transformasional dan pelatihan yang dimediasi oleh kompetensi. Populasi dalam penelitian ini ialah seluruh tenaga pendidik SMK Negeri 2 Kota Serang yang berjumlah 112 pegawai dengan sampel yang digunakan sebanyak 85 responden dengan menggunakan simple random sampling. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Penelitian ini melakukan pengumpulan data berdasarkan arsip data, studi kepustakaan, wawancara serta kuesioner. Metode analisis data yang digunakan adalah structural equation modelling (SEM) dengan alat analisis SmartPLS 3.2.0. Penelitian ini memiliki hasil bahwa Kepemimpinan Transformasional (X1) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y), Pelatihan (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y), Kepemimpinan Transformasional (X1) berpengaruh positif dan signifikan terhadap Kompetensi (Z), Pelatihan (X2) berpengaruh positif dan signifikan terhadap Kompetensi (Z), Kompetensi (Z) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y), Kepemimpinan Transformasional (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y) melalui Kompetensi (Z) dan Pelatihan (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y) melalui Kompetensi (Z).
PENGARUH INVESTMENT OPPORTUNITY SET DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Mutmainah Mutmainah; Fauji Sanusi; Emma Suryani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12416

Abstract

Dengan menggunakan corporate social responsibility sebagai variabel moderasi, tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi nilai perusahaan, dengan fokus pada investment opportunity set dan growth opportunity pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2021. Sampel penelitian terdiri dari 21 perusahaan yang terpilih menggunakan purposive sampling. Alat analisis data yang digunakan adalah IBM SPSS 27 dengan teknik analisis data dalam penelitian ini menggunakan uji Moderated Regression Analysis (MRA). Temuan penelitian ini menunjukkan bahwa investment opportunity set berpengaruh negatif dan signifikan dan growth opportunity berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil uji Moderated Regression Analysis (MRA) menunjukkan bahwa variabel corporate social responsibility dapat memoderasi hubungan antara investment opportunity set terhadap nilai perusahaan namun tidak dapat memoderasi hubungan antara growth opportunity terhadap nilai perusahaan. Bagi perusahaan yang menerapkan aktivitas corporate social responsibility untuk dapat meningkatkan nilai perusahaan sebaiknya menggabungkan investment opportunity set dengan nilai rendah maka unsur tersebut mampu menciptakan peningkatan terhadap nilai perusahaan.
PENGARUH KETERIKATAN PEGAWAI DAN PERSEPSI KEADILAN ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) SEBAGAI VARIABEL INTERVENING DAN DI MODERASI OLEH KEPEMIMPINAN TRANSFORMASIONAL (STUDI KASUS PADA BADAN PENDAPATAN DAE Rizki, Muhammad Faris; Sanusi, Fauji; Khaerunnisa, Enis
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13357

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh keterikatan pegawai dan persepsi keadilan organisasi terhadap kinerja pegawai dengan organizational citizenship behavior sebagai variabel intervening dan dimoderasi oleh kepemimpinan transformasional pada Badan Pendapatan Daerah Provinsi Banten. Data untuk penelitian kuantitatif ini berasal dari 65 pegawai Badan Pendapatan Daerah Provinsi Banten, dan teknik pengambilan sampel yang digunakan adalah sampel jenuh, yang tidak didasarkan pada probabilitas. Total ada 65 responden, dan 65 responden di antaranya adalah pekerja yang mengisi survei. Penelitian ini menggunakan uji-t, statistik deskriptif, model luar untuk pengukuran, dan model dalam untuk analisis struktural, semuanya di dalam alat analisis SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa : (1) Keterikatan pegawai berpengaruh positif dan signifikan terhadap kinerja pegawai. (2) Persepsi keadilan organisasi tidak berpengaruh terhadap kinerja pegawai. (3) Keterikatan pegawai tidak berpengaruh terhadap organizational citizenship behavior. (4) persepsi keadilan organisasi berpengaruh positif dan signifikan terhadap organizational citizenship behavior. (5) Organizational citizenship behavior tidak berpengaruh terhadap kinerja pegawai. (6) Organizational citizenship behavior tidak mampu memediasi hubungan antara keterikatan pegawai terhadap kinerja pegawai. (7) Organizational citizenship behavior tidak mampu memediasi hubungan antara persepsi keadilan organisasi terhadap kinerja pegawai. (8) Kepemimpinan transformasional tidak mampu memoderasi hubungan antara organizational citizenship behavior terhadap kinerja pegawai.
Human Resource Diversity Management and Knowledge Sharing: Gender Perspectives from Three Countries on The Asian Continent (Thailand, Japan, Indonesia) Fazriyani, Fanesha; Sanusi, Fauji; Damarwulan, Liza Mumtazah
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.342

Abstract

This study reviews the literature on human resource diversity management and knowledge sharing. 11 international journals were taken as samples and then identified and analyzed. The author examines the implementation of human resource diversity management and knowledge sharing in several countries. This research study shows the importance of human resource diversity management (HRD) in encouraging knowledge sharing in the workplace and how Thailand, Japan, and Indonesia implement gender equality in organizations. The analysis results in this study concluded from the three countries that the role of women in organizations is very beneficial for increasing knowledge and the smoothness of an organization and can develop the Company's performance. However, it is still dominated by men. This article contributes to the literature on human resource diversity management and knowledge sharing, which will be a reference for future research.
Profitability, Leverage, Firm Value through Dividend Policy (Empirical Study on Coal and Lignite Mining Sub-Sector Companies on the IDX 2017-2022) Suryani, Emma; Sanusi, Fauji; Sunenti, Sunenti
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.383

Abstract

This study examines the influence of profitability and leverage on firm value as mediated by dividend policy. The research employs quantitative approaches, examining comparative cause-and-effect links utilizing secondary data from each company's financial records, obtained from either the company's official website or the IDX. This study used a non-probability, purposive sampling technique in coal and lignite subsector companies listed on the IDX from 2017 to 2022, using complete financial data. The research data is panel data examined using Eviews 12 with the subsequent steps of analysis: descriptive statistics, regression model estimation, classical assumptions, panel data regression, and path analysis using the sobel test. The analysis suggests that profitability and leverage have a significant positive effect on firm value, dividend policy has no effect on firm value, profitability has no influence on dividend policy, and leverage increases dividend policy. Consequently, dividend policy cannot mediate the effect of profitability but can mediate the effect of leverage on firm value.
Employee Green Values: A Review of Theory and Application to Company Gifari, Dikri; Sanusi, Fauji
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.352

Abstract

Abstract: In the rapidly evolving landscape of environmental sustainability, "Green Values" have gained significant traction in the corporate world, reflecting the growing importance of fostering an environmentally conscious workforce. This paper delves into the concept of Employee Green Values (EGVs), which refers to the environmentally friendly beliefs, attitudes, and behaviors exhibited by employees in an organization. Grounded in environmental psychology, the study explores the factors shaping individuals' pro-environmental attitudes, such as personal values, social norms, and situational influences. The research highlights the pivotal role of organizational culture and Green Human Resource Management (GHRM) practices in shaping EGVs. Practices such as green recruitment, training, and performance management foster a psychological green climate, promoting environmentally responsible behaviors among employees. The integration of GHRM practices has been shown to enhance organizational environmental performance and employee engagement, leading to tangible benefits such as improved brand reputation and financial performance. This paper employs a qualitative research methodology, analyzing empirical studies and literature from reputable databases to examine the concept and application of EGVs in the business world. The findings suggest that fostering EGVs is crucial for organizational sustainability, driving innovation, and competitive advantage. The study underscores the importance of aligning EGVs with organizational strategies to create a culture of environmental responsibility, ultimately benefiting both the organization and society at large. Future research directions are proposed to further explore the multifaceted impact of EGVs on organizational outcomes and sustainability efforts.
The Influence of Liquidity and Leverage on Financial Distress With Profitability as Moderating Variables in Property and Real Estate Companies Listed on The IDX Period 2019-2023 MASRUROH, Imas; SANUSI, Fauji; PURBASARI, Intan
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1462

Abstract

This study aims to examine the effect of Liquidity and Leverage on Financial Distress with Profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study is quantitative research using documentation techniques to collect data derived from company financial statements. The population in this study includes all property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample consists of 10 companies out of a total of 59, selected using purposive sampling. The analytical tool used in this study is IBM SPSS 25.0, and the analysis technique employed is Moderated Regression Analysis (MRA). The results show that Liquidity has a significant positive effect on Financial Distress, Leverage has no significant effect on Financial Distress, Profitability is able to moderate the effect of Liquidity on Financial Distress, and Profitability is not able to moderate the effect of Leverage on Financial Distress.
Co-Authors Abdul Azis Solehuddin Aditya Fahri Mardian Akhmadi Akhmadi Ali Imron Alwi Alwi Ana Susi Mulyani Annisa Annisa Apriani Wiayanti Arfan Maulana Audiansyah, Reza Damarwulan, Liza Mumtazah Dea Ariana Desta Suci Ramadayanti Dikri Gifari Dony Dony Ecih Suhersih Enis Khaerunnisa Enok Nurhayati Fachry Abda El Rahman Fazriyani, Fanesha Fella Eka Darmayanti Ganika, Gerry Hanna Mutia Narandika Haryanti Fika Helmi Yazid Hersanti Bunga Wurianti Ika Utami Widyaningsih Imron , Ali Irfad, Andri Irma Fahmi Jihan Kamilah Jihan Nur Azizah Kambara , Roni Khaerunnisa, Enis Kiki Liya Fitriani Lestari, Dini Fajar MARCHELINA, Della Masruroh, Imas Muhammad Asyim Fajri Mukhsin, Moh. Muljadi Muljadi Mutmainah Mutmainah Nurul Yasmin Fauziah Pertiwi, Sari Putri Purba, Desvi Mahdia Purbasari, Intan Purnama, Endah Bati Ramadhina, Ghaitsa Maghfira Rizki, Muhammad Faris Roni Kambara Roni Kambara Salsabila Damaihati Salva Aulia Saputra, Raihands Adjie Satiya Baskara, Okky Serly Siti Rachmawati Shinta Rizki Septiani Sobariah, Iis Stannia Cahaya Suci Sucipto, Ade Hary Sundari, Afrida Sunenti, Sunenti Suryani, Emma Suryani, Emma Syah, E. Anisa Safa’at Derajat Syifa Alifia Tb Ismail Vadilla Mutia Zahara Wawan Ichwanudin Widiyanto, Afif Yeni Januarsi Yulia, Lika