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Pengaruh Likuiditas Dan Profitabilitas Terhadap Perubahan Labapada Pt. Unilever Indonesia, Tbk Trida, Trida; Yoyo, Toni; Sutisna, Nana; Silaban, Berlin
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 13 No. 1 (2021): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v13i1.706

Abstract

Penelitian ini didasari oleh penerimaan laba perusahaan yang diperlukan untuk kepentingan kelangsungan operasional perusahaan dan perusahaan tidak mampu dalam mendapatkan laba akan menyebabkan tersingkirnya perusahaan dari kancah perekonomian. Laba perusahaan atau kelompok usaha tertentu sangat dipengaruhi oleh kondisi ekonomi. Di sisi lain kepekaan suatu industri terhadap pasar berbeda-beda mengindikasikan bahwa antara industri mempunyai risiko yang berbeda, demikian pula halnya tingkat profitabilitas, peluang berkembang, dan prospek masa yang akan datang. Perubahan Laba (Δ laba) merupakan tujuan dari penelitian ini dengan variabel bebas current ratio dan return on assets. Hipotesis dalam penelitian ini adalah current ratio dan return on assets berpengaruh terhadap perubahan laba. Hasil perhitungan menunjukkan bahwa terdapat pengaruh yang tidak signifikan secara simultan antara variabel current ratio dan return on assets terhadap perubahan laba. Dan berdasarkan hasil pengujian secara partial dapat diketahui bahwa variabel current ratio (X1) tidak berpengaruh secara signifikan terhadap perubahan laba. Demikian pula dengan variabel return on assets (X2) tidak berpengaruh secara signifikan terhadap perubahan laba.
Pengaruh Lingkungan Kerja, Beban Kerja, dan Kompensasi Terhadap Kinerja Karyawan Magang di BCA BSD (Studi Kasus: Wisma BCA BSD) Yoyo, Toni; Nana Sutisna; Sutantio
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 1 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i1.2662

Abstract

Kinerja merujuk pada tingkat keberhasilan seseorang dalam menyelesaikan tugas yang diberikan kepadanya. Kompensasi menjadi salah satu kebutuhan utama seorang karyawan. Agar lingkungan kerja menjadi positif dan produktif, sebuah kompensasi harus merata dan sesuai. Tujuan dari studi ini untuk mengetahui bagaimana mencari pengaruh dari variabel dependen terhadap variabel independen. Jenis penelitian ini dilakukan secara statistik dan kuantitatif dengan menggunakan sistem SPSS. Hasil studi menyampaikan bahwa ada hubungan antara lingkungan kerja terhadap kinerja karyawan magang pada BCA BSD. Tidak adanya hubungan antara beban kerja terhadap kinerja karyawan magang pada BCA BSD. Ada hubungan antara kompensasi terhadap kinerja karyawan magang pada BCA BSD. Ada hubungan antara lingkungan kerja, beban kerja, dan kompensasi terhadap kinerja karyawan magang pada BCA BSD. F hitung untuk model didasarkan pada hasil uji ANOVA dan memang demikian 7,738 dengan tingkat signifikan 0,000 dimana angka 0,000 < 0,06 dan juga Fhitung > Ftabel atau 7,738 > 2,70 dengan demikian Ho ditolak dan Ha diterima Model analitik dapat dipraktekkan dan cocok untuk meramalkan kinerja pekerja magang jika terdapat interaksi simultan (bersama-sama) yang substansial antara faktor lingkungan kerja (X1), variabel beban kerja (X2), dan variabel kompensasi (X3) terhadap kinerja (Y) personel magang. Oleh karena itu, terdapat hubungan antara variabel terikat pegawai dengan variabel bebas.
The Effect of Cash On Delivery, Free Shipping Promos on Customer Reviews with Purchase Decisions as an Intervening Variable on the Shopee Marketplace Site in the Tangerang City Area Alexander; Rini, Yanti Pusp; Yoyo, Toni
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3211

Abstract

This study examines and analyzes the influence of cash on delivery, free shipping promos, on customer reviews with purchase decisions as an intervening variable. The purpose of this study is to find the influence of each variable. The research method used a quantitative approach with a sample of 115 respondents. The analysis tool uses Smart-PLS. The results of this study show that cash on delivery has an effect on customer reviews explaining that cash on delivery has an effect on customer reviews seen from the significance level of 0.015<0.05 which means H1 is accepted. Cashon delivery has an effect on purchase decisions based on the results processed that the cash on delivery variable affects purchase decisions with a significance value of 0.000<0.005. Therefore, it can be concluded that H2 is accepted. Customerreviews have an effect on purchase decisions based on the results of the study that customer reviews have a significance value of 0.033<0.05, therefore it can be concluded that H3 is accepted. The freeshipping promo affects customerreviews explaining that the free shipping promo affects customer reviews with a significance level of 0.000<0.05 which means H4 is received. Customer reviews and free shipping promos are things to consider when buying goods online. The freeshipping promo has an effect on purchase decisions based on research that is processed that the variable of free shipping promo with a significance value of 0.130>0.05 which means H5. Cashon delivery affects customer reviews through purchase decision variables as intervening variables, based on research that the cash on delivery variable on customer reviews with a significance value of 0.010 which means H6 is accepted. The free shipping promoaffects customer reviews through the purchase decision variable as an intervening variable, based on the research that the free shipping promo variable on customer reviews with a significance value of 0.040 which means that H7 is accepted.
Analysis Effect of BI Rates, Inflation and Exchange Rates on the Composite Stock Price Index on the Indonesia Stock Exchange 2016-2021 Hanitha, Vivin; Yoyo, Toni; Silaswara, Diana
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 14 No. 1 (2022): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v14i1.1423

Abstract

The important role of the capital market today affects the economy of a country. Capital market performance can be measured in shares which are based on an index called the Composite Stock Price Index. By using the index, investors can find out the level of economic growth and investment development in a country. This study uses macroeconomic variables, namely interest rates (BI rates), inflation rates, and exchange rate movements. The data used is secondary data with 72 observations. The sampling method used purposive sampling method for the period 2016-2021 at Jakarta Composite Index that processed using Eviews 10. The results for this study conclude that the BI rate, inflation rate, and exchange rate have a negative value and significant effect on the Jakarta Composite Index. BI rates, inflation rate, and the exchange rate IDR/USD have no effect simultaneously with the R2 value is 0.06427 or 6.47%. The otherside is influence by variables that not examined in this research.
Pengaruh Return On Asset (ROA), Return On Equity (ROE), Current Ratio (CR), Debt To Equity Ratio (DER), Dan Total Asset Turnover (TATO) Terhadap Kondisi Financial Distress (Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bur Yoyo, Toni; Agustinus Priyowidodo
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 2 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i2.3536

Abstract

This study aims to examine the effect of return on assets, return on equity, current ratio, debt to equity ratio, and total asset turnover on financial distress conditions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The independent variables used are return on asset (ROA), return on equity (ROE), current ratio (CR), debt to equity ratio (DER), and total asset turnover (TATO). The bound variable used is financial distress which is proxied by the Altman Z"-Score Method. The population of this study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The method used in this study is a quantitative method. The sampling technique uses a purposive sampling technique, with a total of 45 samples obtained from 9 companies for 5 years. The data used is secondary data, namely the annual financial statements of the sample companies for the 2019-2023 period. Data analysis techniques used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, determination coefficient test, t-test, and F. Data processing was carried out using the SPSS (Statistical Product and Service Solutions) version 25 program. The results of this study prove that there is a significant influence of return on assets on financial distress, there is a significant influence of return on equity on financial distress, there is a significant influence of current ratio on financial distress, there is no significant influence of debt to equity ratio on financial distress, and there is no significant influence of total asset turnover on financial distress. The five independent variables (ROA, ROE, CR, DER, and TATO) simultaneously had a significant effect on financial distress.
Pemasaran yang efektif dan efisien Pemberdayaan terhadap Pengembangan Kualitas Asset SDM Siswa Siswi kelas X-2 & X-7 SMAN 3 Tangerang dalam Memasarkan Hasil Kreativitasnya secara Efektif dan Efisien Yoyo, Toni; Parameswari, Rinintha; Silaban, Berlin; Salikim, Salikim; Listen, Georgius; Sutisna, Nana; Sutrisna, Sutrisna
Abdi Dharma Vol. 3 No. 2 (2023): Abdi Dharma: Canva Slide, Canva Baner, Home Industry, Manajemen Diri , Digitali
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ad.v3i2.2352

Abstract

Pemberdayaan ini bertujuan memberikan pengabdian kepada masyarakat secara khusus pada siswa siswi kelas X SMAN 3 Tangerang agar siswa siswi bisa berkembang dalam melakukan pemasaran produk kreatif siswa yang mereka buat yang bertujuan supaya produk kreativitas yang siswa hasilkan bisa diterima bukan hanya di lingkup sekolah tetapi juga diterima oleh masyarakat luas. Proses pengabdian ini menerapkan pendekatan ABCD.  Menurut hasil pemberdayaan pada lingkup kelas X SMAN 3 Tangerang menerapkan metode Aset Based Community Development (ABCD) sehingga bisa disimpulkan bahwa pengabdian dengan cara mengembangkan serta meningkatkan kualitas sumber daya manusia pada siswa siswi SMAN 3 Tangerang untuk pemahaman dan penerapan pemasaran yang efektif dan efisien tersebut, tidak akan berhasil jika tidak ada kerjasama dan partisipasi aktif bantuan sekolah serta masyarakat khususnya dari berbagai lingkup komunitas di masyarakat. Organisasi serta lembaga yang terkait dengan komunitas UMKM yang di jalankan oleh siswa siswi kelas X SMAN 3 Tangerang. Penerapan pemberdayaan berjalan dengan baik karena pemberdayaan ini yang bermuara pada peningkatan kualitas siswa siswi kelas X dalam melakukan wiraswasta, ternyata cukup baik. Pemahaman siswa berkaitan dengan produk yang mereka hasilkan dan cara mereka pasarkan juga sangat berbobot untuk ukuran usia mereka yang masih belia. Siswa dapat secara aktif dapat mengklaim cara pemasaran mana, yang efektif serta dapat mendorong penjualan produk.
Pengaruh Self Efficacy, Employee Engagement, dan Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Pemoderasi Liman, Ineh; Yoyo, Toni
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2204

Abstract

Penelitian ini bertujuan untuk mengidentifikasi permasalahan kinerja karyawan terkait peningkatan self-efficacy, employee engagement, kompensasi, dan motivasi, serta menganalisis pengaruh variabel tersebut terhadap kinerja karyawan di Sekolah Perguruan Setia Bhakti, dengan fokus pada motivasi sebagai variabel pemoderasi. Penelitian kuantitatif adalah metode yang menggunakan data numerik dengan cara memberikan kuesioner, survei atau pengumpulan data terstruktur dan hasilnya digunakan untuk menganalisis hubungan antar variabel secara objektif, dengan tujuan menghasilkan temuan yang valid, reliable, dan dapat digeneralisasikan. Hasil Penelitian ini menunjukkan bahwa self-efficacy, employee engagement, dan motivasi berpengaruh positif terhadap kinerja karyawan, sementara kompensasi tidak berpengaruh signifikan. Motivasi memperkuat pengaruh self-efficacy dan employee engagement terhadap kinerja, namun melemahkan pengaruh kompensasi. Upaya organisasi perlu difokuskan pada pengembangan self-efficacy, keterlibatan karyawan, dan pemberian motivasi untuk mendukung kinerja maksimal. Penelitian ini menyimpulkan bahwa self-efficacy, employee engagement, dan motivasi berpengaruh positif signifikan terhadap kinerja karyawan, sedangkan kompensasi tidak signifikan. Motivasi memperkuat pengaruh self-efficacy dan employee engagement terhadap kinerja, namun melemahkan pengaruh kompensasi. Organisasi perlu meningkatkan self-efficacy, keterlibatan kerja, motivasi intrinsik, serta keseimbangan strategi antara kompensasi finansial dan motivasi untuk hasil kinerja optimal.
A The Effect of Job Pressure, Task Complexity, and Work Motivation on Employee Performance with Resilience Ability as a Moderator Yehuda, Maxi; Yoyo, Toni
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3620

Abstract

Indonesia has risen to 34th place globally in performance competitiveness, up from 44th the previous year, highlighting significant potential for improvement. To maintain and enhance this competitiveness, it is essential to focus on the factors influencing performance. Companies in Indonesia must effectively engage with their employees to foster a productive work environment. This study aims to examine the influence of work pressure, task complexity, and work motivation on employee performance, along with the moderating effect of resilience ability. Utilizing the Structural Equation Modeling (SEM) method and Smart PLS software, the research analyzes data from a sample of 215 respondents, determined based on the Hair method. The findings indicate that work pressure has a direct impact on performance, as does task complexity, suggesting that both factors significantly influence employee outcomes. Additionally, resilience ability moderates the relationship between work pressure and performance, meaning that employees with higher resilience can better cope with job pressures, ultimately enhancing their performance. However, the study found that resilience ability does not significantly moderate the relationships between task complexity and performance, nor between work motivation and employee performance. This indicates that while resilience plays a crucial role in handling work pressure, it may not affect the other dimensions as strongly. The implications of these findings suggest that companies should focus on balancing work pressure and reducing unnecessary task complexity. Additionally, enhancing work motivation is vital for improving overall employee performance. By creating a supportive environment that reduces pressure and complexity while fostering motivation, companies can cultivate a more effective and resilient workforce, contributing to the overall enhancement of Indonesia's global competitiveness.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Pelatihan Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Pemoderasi Gouwtama, Chaterine; Yoyo, Toni
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2205

Abstract

This study investigates the impact of organizational culture, leadership style, and training on employee performance, with job satisfaction acting as a moderating variable. Utilizing the Structural Equation Modeling (SEM) approach and Smart PLS software, the study analyzes the relationships between variables. A saturated sampling method was employed, involving all 157 employees of Buddhi College School as respondents. The findings confirm the proposed hypothesis, indicating that organizational culture, leadership style, training, and job satisfaction positively and significantly influence employee performance. However, job satisfaction moderates the relationship between organizational culture and employee performance negatively and significantly. Conversely, job satisfaction positively and significantly moderates the effects of leadership style and training on employee performance. These findings suggest that organizations aiming to enhance employee performance should focus on strengthening organizational culture, leadership effectiveness, training programs, and job satisfaction.
Pengaruh Lingkungan Kerja, Kecerdasan Emosional, dan Kompensasi Terhadap Kepuasan Kerja Karyawan dengan Motivasi Sebagai Pemoderasi Budi, Budi; Yoyo, Toni
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2206

Abstract

This research aims to explore the influence of the work environment, emotional intelligence and compensation on employee job satisfaction with motivation as a moderator as well. This research uses the Structural Equation Modelling (SEM) method to analyse the relationship between research variables with the help of Smart PLS software. The saturated sampling method was used for research where the entire population of Buddhi College School employees was sampled as 157 respondents. The research results support the proposed hypothesis that the work environment, emotional intelligence, compensation and motivation have a positive and significant effect on employee job satisfaction.  Meanwhile, the research results show that the relationship between motivation and the influence of the work environment on job satisfaction has a positive and significant effect. Meanwhile, the relationship between motivation and the influence of emotional intelligence and compensation on job satisfaction has a negative and significant effect. Implications for organizations, if organizations want to increase job satisfaction, then organizations need to improve the work environment, emotional intelligence, compensation and motivation.