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All Journal Jurnal Cahaya Mandalika Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Fachruddin Arrozi, Muhammad
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Pengaruh Net Working Capital, Debt to Equity Ratio, Total Assets Turn Over, Dan Intellectual Capital Pada Kinerja Perusahaan Handayani, Herlina; Fachruddin Arrozi, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1349

Abstract

Technological developments have an impact on Firm performance, particularly in the food and beverage sector. Because of this, this study aims for companies to pay attention to company liquidity, risk management, asset management, and human resource management to maintain a competitive position and maintain strong Firm performance. TCausesearch design is a causality design (cause and effect). By using the Hypothetico-Deductive method, which aims to provide an overview of what will affect the Firm's performance to keep growing and stable, and to test the hypotheses that have been formulated by researchers. There are 84 Food and Beverage companies that have been registered with the IDX in 2022. The sample was taken using a purposive sampling method, where the sample was obtained using a number of considerations and certain criteria. The results of this study indicate that Net working capital (NWC) has a positive and significant influence on Return On Investment (ROI), Debt to Equty Ratio (DER) has a negative and significant influence on Return On Investment (ROI), Total Assets Turnover (TATO). has a positive and significant influence on Return On Investment (ROI), Intellectual Capital (IC) has a positive and significant influence on Return On Investment (ROI). The findings of this study can help companies adapt to changing market conditions and improve their performance in facing globalization.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Pemerintah Daerah (SIPD), Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Hardiyati Indah Nurpala, Siti; Fachruddin Arrozi, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.1400

Abstract

This study aims to determine the effect of human resource competence, local government information systems, internal control systems on the quality of local government financial reports. The population in this study is the expenditure treasurer’s share of the SKPD in the Provincial Government of DKI Jakarta with a total of 42 SKPD. The data used is primary data with a quantitative descriptive approach obtained from respondents through distributing questionnaires. Therefore, the data analysis used is an analysis in the form of multiple linear regression tests. The results of this study indicate that, simultaneously on the variable competence of human resources, local government information systems and internal control systems have a significant effect on the quality of local government financial reports. This is evidenced by the results of the simultaneous test (Test F). And partially shows the results of human resource competencies, local government information systems and internal control systems have a significant effect on the quality of local government financial reports. This is proven from the partial test (t test).
Pengaruh Kepemimpinan Transformasional terhadap Kinerja Pegawai dengan Modal Intelektual dan Kompetensi sebagai Variabel Intervening Wigianto, Welly; Andry, Andry; Fachruddin Arrozi, Muhammad
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 5 No. 2 (2024): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v5i2.3252

Abstract

Latar Belakang Rumah Sakit X adalah rumah sakit baru, maka ditinjau dari perspektif manajemen sumber daya manusia (SDM) masih terdapat beberapa permasalahan. Salah satu permasalahan adalah mengenai kinerja pegawai. Berdasarkan survei pendahuluan yang dilakukan dengan menyebarkan kuis kepada 15 pegawai yang seluruhnya merupakan paramedis, dengan menggunakan kuis sederhana berupa empat dimensi dari variabel kinerja pegawai, dengan 12 indikator. Hasil kinerja pegawai secara subyektif menunjukkan nilai rata-rata 2,74. Hasil ini memberi bukti bahwa karyawan rumah sakit X ini tidak mempunyai kinerja yang baik. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh signifikan kepemimpinan transformasional terhadap kinerja pegawai dengan modal intelektual dan kompetensi sebagai variabel intervening di Rumah Sakit X. Adapun penelitian ini menggunakan metode penelitian kuantitatif dengan teknik analisis data terbagi atas dua tahap, yakni analisis deskriptif dan analisis jalur menggunakan perangkat AMOS V.21. Teknik pengambilan sampel menggunakan sampel jenuh, maka sampel akhir 52 responden. Hasil penelitian ini menunjukkan variabel kepemimpinan transformasional, modal intelektual, dan kompetensi pegawai secara simultan berpengaruh terhadap kinerja pegawai. Kepemimpinan transformasional berpengaruh terhadap kinerja pegawai. Kepemimpinan transformasional berpengaruh terhadap modal intelektual. Kepemimpinan transformasional berpengaruh terhadap kompetensi pegawai. Modal intelektual berpengaruh terhadap kinerja pegawai. Modal intelektual berpengaruh terhadap kompetensi pegawai. Kompetensi pegawai berpengaruh terhadap kinerja pegawai. Implikasi hasil penelitian ini adalah mengenai masukan mengenai posisi model intelektual maupun kompetensi pegawai yang sama-sama berperan memediasikan pengaruh gaya kepemimpinan transformasional terhadap kinerja pegawai. Namun nilai variance extracted factor kedua mediator itu sedikit berbeda, yakni modal intelektual berperan sedang (partial mediation), sedangkan kompetensi pegawai berperan rendah sebagai variabel mediator atau dianggap tidak ada mediasi (no mediation).
Co-Authors ANDRY, ANDRY Handayani, Herlina Hardiyati Indah Nurpala, Siti Wigianto, Welly