Garuda - Garba Rujukan Digital

HUBUNGAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN TOUR & TRAVEL DI PONTIANAK Aryasa, Hence Made
ABDI EQUATOR Vol 1, No 2 (2021): ABDI EQUATOR : VOL 1, NO 2, SEPTEMBER 2021
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v1i2.49343

Tujuan penelitian ini adalah untuk mengetahui implementasi pemberian kompensasi finansial dan non finansial, serta variabel manakah yang menjadi dominan terhadap pengaruh kinerja karyawan. Metode analisis yang digunakan dengan analisis deskriptif. Metode yang digunakan untuk mengetahui pengaruh analisis (X) terhadap kinerja karyawan (Y) menggunakan analisis regresi linier berganda. Hasil perhitungan secara analisis deskriptif untuk variabel kompensasi finansial yaitu diperoleh angka sebesar 3,63 yang berarti kompensasi finansial yang diberikan kepada karyawan tersebut termasuk kategori baik. Berdasarkan hasil perhitungan analisis deskriptif pada variabel kompensasi non finansial diperoleh angka 3,67 yang termasuk kategori baik. Dan berdasarkan hasil perhitungan analisis deskriptif diperoleh angka 3,78 yang berarti kinerja karyawan masuk dalam kategori sangat baik. Perhitungan analisis regresi linier berganda Y = 4,653 + 0,213X2 + 0,422X2 menunjukkan bahwa variabel kompensasi finansial dan non finansial secara bersama memberikan pengaruh yang signifikan terhadap kinerja karyawan.

Profitabilitas dalam sektor manufaktur barang konsumsi Indonesia: Investigasi empiris Aryasa, Hence Made; Fenisa, Delta; Astriana, Giarti; Linanda, Pratika; Sumaryanti, Atin
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1296

This research aims to investigate the influence of operating cash flow, capital structure, firm size, and ownership structure on the profitability performance of manufacturing companies operating in the consumer goods sector of the Indonesia Stock Exchange. The primary objective is to comprehend the factors that affect a company's profitability in this sector. Using multiple linear regression analysis, the research measures the individual impact of each independent variable on profitability. The sample comprises 24 companies observed during 2019-2021, selected through purposive sampling. The research findings reveal that operating cash flow, capital structure, firm size, and institutional ownership significantly influence the profitability of manufacturing companies in the consumer goods sector.

Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Aryasa, Hence Made
Jurnal Manajemen Vol 21 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i2.1328

This research aims to investigate the influence of capital structure and Tax Avoidance on firm value, with profitability as a moderating variable and firm size as a control variable. This study adopts a quantitative research approach, focusing on the population of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. Using purposive sampling, a sample of 27 companies, equivalent to 135 research samples, was selected. Data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective company websites, as well as IDX statistics for the year 2020. The analytical techniques employed encompass descriptive analysis, classical assumption tests, multiple linear regression analysis, simultaneous test (F-test), partial test (t-test), coefficient of determination test, and moderation regression analysis (MRA), with the assistance of SPSS 18. The research findings indicate that the capital structure variable significantly influences firm value, while the Tax Avoidance variable does not significantly affect firm value. Additionally, the moderating variable of profitability significantly moderates the impact of capital structure and Tax Avoidance on firm value.

Pengaruh Good Corporate Governance, dan Institutional Ownership Terhadap Financial Distress Selama Pandemi Covid-19 pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Linanda, Pratika; Fenisa, Delta; Astriana, Giarti; Sumaryanti, Atin; Aryasa, Hence Made
AKTIVA: Journal Of Accountancy and Management Vol 2 No 1 (2024): Aktiva: Journal Of Accountancy and Management
Publisher : Faculty Of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/aktiva.v2i1.1836

Purpose: This study examines and analyzes the influence of each variable, Good Corporate Governance, Institutional Ownership, and Financial Distress. Good Corporate Governance is moderated by Firm Size and Institutional Ownership is moderated by Firm Size on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange.Design/Methodology: The method used in this research is quantitative, based on previous studies, related to supporting theories put forward by experts, and using SPSS 17 as a statistical data processing tool. The research sample is 68 manufacturing companies using a purposive sampling technique. The data analysis technique uses Moderated Regression Analysis (MRA).Research Findings: Based on data processing using Moderated Regression Analysis (MRA), it is evident that Good Corporate Governance (GCG) has a positive and significant effect, while Institutional Ownership (Inst Own) has a negative and significant effect. Good Corporate Governance (GCG) after being moderated by Firm Size (FM) affects Financial Distress so that the relationship is stronger than before being moderated. Institutional Ownership (Inst Own) after being moderated by Firm Size (FM) strengthens the relationship compared to before being moderated. Tujuan Penelitian: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh masing-masing variabel yaitu Good Corporate Governance, Institusional Ownership dan Finacial Distress. Good Corporate Governance dimoderasi oleh Firm Size dan Institusional Ownership dimoderasi oleh Firm Size pada Financial Distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam perkembangannya, industri manufaktur di Indonesia terus menunjukkan peningkatan di penghujung tahun 2020 dibandingkan awal pandemi. Hal ini terceriman dari PMI Manufaktur pada November 2020 yang mencapai 50,6 dibandingkan pada bulan oktober 47,8, dengan melihat angka yang cenderung meningkat relatif baik merupakan hal positif, namun masih dianggap terlalu dini, industri manufaktur dikatakan memiliki daya tahan yang cukup jika dapat terus berada diatas ambang batas PMI Manufaktur sebesar 50 dalam menghadapi tantangan global saat ini. Hal ini secara tidak langsung juga akan menurunkan jumlah produksi perusahaan yang secara otomatis perusahaan kesulitan untuk mendapatkan keuntungan dari produksi dan berujung kebangkrutan atau Financial Distress.Desain/Metode Penelitian: Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan berdasar pada penelitian-penelitian terdahulu dan dikaitkan dengan pendukung teori yang dikemukakan oleh para ahli serta menggunakan SPSS 17 sebagai alat penglolahan data statistik. Sampel penelitian sejumlah 68 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan Moderated Regresion Analysis (MRA).Temuan Penelitian: Berdasarkan pengolahan data menggunakan Moderated Regresion Analysis (MRA) terukti bahwa Good Corporate Governance (GCG) berpengaruh positif dan signifikan, sedangkan Institusional Ownership (Inst Own) berpengaruh negatif dan signifikan. Good Corporate Governance (GCG) setelah dimoderasi oleh Firm Size (FM) berpengaruh terhadap Financial Distress sehingga hubungan tersebut lebih kuat dibandingkan sebelum dimoderasi. Institusional Ownership (Inst Own) setelah dimoderasi oleh Firm Size (FM) memperkuat hubungan dibandingkan sebelum dimoderasi.

Pelestarian Budaya Lokal dan Peran Esensial Generasi Z dalam Ekowisata Berkelanjutan di Kampung Caping Aryasa, Hence Made; Fenisa , Delta; Linanda, Pratika; Sumaryanti, Atin; Putri, Atika Wulandari
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Vol.5 No.2, April 2025
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v5i2.912

This activity aims to empower the local community through the development of sustainable ecotourism in Wisata Caping village, Pontianak Tenggara. The Kapuas River's waterfront area holds significant potential, offering natural beauty and rich local culture, yet it faces challenges related to low environmental conservation awareness. The activity engaged 24 participants, primarily Generation Z, who acted as change agents by leveraging technology to support this initiative. The methods employed included planning, workshops, field practices, as well as evaluation and monitoring. Training focused on waste bank management, the creation of cultural-based local products, and the promotion of ecotourism through digital media. This initiative also fostered collaboration among community members, volunteers, and academics. The implications of this activity encompass increased environmental awareness, reduced waste pollution, and economic growth through ecotourism. Generation Z played a vital role in disseminating information and engaging the community, creating a replicable model of sustainable tourism management. The program successfully enhanced community skills while balancing environmental conservation with economic welfare. Regular monitoring and evaluation ensure that the program continues to generate positive impacts for Kampung Wisata Caping and its surrounding areas.

Memaksimalkan nilai perusahaan: Struktur modal, penghindaran pajak, dan faktor moderasi Rahmawati, Agustin Ike; Ardimansyah, Ardimansyah; Made Aryasa, Hence
Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to investigate the influence of capital structure and Tax Avoidance on firm value, with profitability as a moderating variable and firm size as a control variable. This study adopts a quantitative research approach, focusing on the population of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. Using purposive sampling, a sample of 27 companies, equivalent to 135 research samples, was selected. Data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective company websites, as well as IDX statistics for the year 2020. The analytical techniques employed encompass descriptive analysis, classical assumption tests, multiple linear regression analysis, simultaneous test (F-test), partial test (t-test), coefficient of determination test, and moderation regression analysis (MRA), with the assistance of SPSS 18. The research findings indicate that the capital structure variable significantly influences firm value, while the Tax Avoidance variable does not significantly affect firm value. Additionally, the moderating variable of profitability significantly moderates the impact of capital structure and Tax Avoidance on firm value

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search