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Pengaruh Tingkat Liabilitas dan Ekuitas Terhadap Persistensi Laba pada PT Ramayana Lestari Sentosa Tbk Dwiyat, Dyka; Syawaludin
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v2i2.41903

Abstract

Tujuan Penelitian ini adalah untuk mengetahui bagaimana pengaruh Tingkat Liabilitas dan Ekuitas Terhadap Persistensi Laba Pada PT. Ramayana Lestari Sentosa Tbk Periode 2013- 2022. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif dan Populasi dalam penelitian ini adalah laporan keuangan PT Ramayana Lestari Sentosa Tbk. Analisis regresi linier berganda, bersama dengan uji asumsi tradisional autokorelasi, heteroskedastisitas, multikolinearitas, dan normalitas, Uji statistik t, uji f, koefisien korelasi, dan koefisien determinasi pada tingkat signifikansi 5% adalah contoh-contoh uji signifikan,adalah metode data yang digunakan dalam penelitian iniData diolah dan dianalisa dengan menggunakan program aplikasi SPSS versi 25. Hasil penelitian ini menunjukan bahwa secara parsial Tingkat Liabilitas tidak berpengaruh signifikan terhadap Persistensi Laba, dengan T tabel sebesar 0,862 dan nilai signifikan sebesar 0,417. Secara parsial Ekuitas tidak berpengaruh signifikan terhadap Persistensi Laba, dengan nilai T table sebesar -0,731 dan nilai signifikan sebesar 0,489. Secara simultan Liabilitas dan Ekuitas tidak berpengaruh signifikan terhadap Persistensi Laba, dengan nilai F tabel sebesar 0,484 dan nilai signifikan sebesar 0,635.
Analisis Yuridis Restorative Justice Dalam Kepastian Hukum Terhadap Anak Pelaku Tindak Pidana Annisa Fitri Arrum Melati; Syawaludin; Marsudi Utoyo
Lex Stricta : Jurnal Ilmu Hukum Vol. 2 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

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Abstract

This study analyzes the application of restorative justice in juvenile crime cases. This approach focuses on resolving crime through the participation of victims, perpetrators, and the community, rather than solely focusing on punishment. Many children commit crimes due to economic and social pressures. Therefore, the law requires the implementation of diversionary measures outside the legal process at every stage of a juvenile case, from investigation to trial. Diversion considers various factors, such as the type of crime, the age of the child, and environmental support. Judges act as facilitators of diversion and have the authority to examine and decide on juvenile cases. The recommendation from this study is the importance of protecting children in the criminal justice system, one of which is by continuing to promote restorative justice through diversion.
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA KECAMATAN SETU KOTA TANGERANG SELATAN Tri Andini; Syawaludin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8286

Abstract

This study aims to determine how leadership style and work discipline influence employee performance at Setu District, South Tangerang City. It also seeks to understand the effect of leadership style on employee performance and the effect of work discipline on employee performance in Setu District, South Tangerang City. The method used in this research is quantitative, with data collection techniques through questionnaires distributed to 79 employees of Setu District, using saturated sampling. Data analysis includes validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, simple and multiple linear regression, correlation coefficient tests, coefficient of determination tests, and significance tests of the F-test. The results show that simultaneously, leadership style and work discipline have a positive and significant effect on employee performance, as indicated by the F-test result with Fhitung = 527.221 and sig. = 0.000 < 0.05. The multiple linear regression equation obtained is Y = -0.224 + 0.678 X1 + 0.303 X2. The correlation coefficient R is 0.966, indicating a very strong multiple relationship between the two independent variables and the dependent variable. The coefficient of determination R Square shows that 0.933 or 93.3% of employee performance variables are collectively influenced by leadership style and work discipline.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT INDOMARCO PRISMATAMA CABANG PANGKALAN JATI DEPOK Siti Nurbaini Yusuf; Syawaludin Syawaludin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8535

Abstract

Abstract. This investigation is designed to empirically examine the magnitude and direction of the influence exerted by Leadership Style and Work Motivation on Employee Performance at PT Indomarco Prismatama, Pangkalan Jati Depok Branch, both in isolated and combined contexts. The study adopts a quantitative paradigm employing an associative research framework. Primary data were obtained through the administration of structured questionnaires to a total of 57 respondents. The analytical procedure encompassed instrument validity and reliability assessments, classical assumption diagnostics, simple and multiple linear regression modeling, correlation and determination coefficient analyses, as well as inferential hypothesis testing using t-tests and F-tests. The empirical findings reveal that the regression constant associated with Employee Performance (Y) is estimated at 4.215. Furthermore, the regression coefficient corresponding to Leadership Style (X₁) is recorded at 0.249, while Work Motivation (X₂) demonstrates a coefficient of 0.658, indicating positive directional effects. The joint association between Leadership Style and Work Motivation with Employee Performance yields a remarkably high correlation coefficient (R) of 0.940, signifying an exceptionally strong relational linkage. Partial hypothesis testing confirms that Leadership Style significantly affects Employee Performance, as reflected by a calculated t-value exceeding the critical threshold (14.852 > 2.005) with a significance probability of 0.000. Similarly, Work Motivation exhibits a statistically significant partial influence, evidenced by a t-value of 19.240 surpassing the t-table value of 2.005 at the same significance level. Simultaneous testing further substantiates the combined effect of both independent variables on performance outcomes, as indicated by an F-statistic of 203.754 exceeding the critical value of 3.17. The coefficient of determination, amounting to 88.3%, demonstrates that the majority of variance in Employee Performance is accounted for by Leadership Style and Work Motivation, while the remaining 11.7% is attributable to extraneous variables beyond the scope of this study. Keywords: Leadership Style; Work Motivation; Employee Performance
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT GEMILANG ABADI TELECOMINDO KARAWACI TANGERANG Rian Sopana; Syawaludin Syawaludin
Jurnal Menara Vol. 2 No. 2 (2025): September 2025
Publisher : Al Hasanah Barokah Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65978/jm.v2i2.51

Abstract

This study aims to find out how the influence of leadership style and organizational culture on employee performance at PT. Gemilang Abadi Telecomindo Karawaci Tangerang, to find out how leadership style influences employee performance at PT. Gemilang Abadi Telecomindo Karawaci Tangerang, to find out how organizational culture affects employee performance at PT. Gemilang Abadi Telecomindo Karawaci Tangerang. The method used in this study is a quantitative method, namely through approaches, data collection and analysis using statistics. A population of 150 employees with sample determination using the Slovin formula was obtained 109 samples. The data was used through observation, questionnaire and literature techniques. The analysis methods used in this study were validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression test, determination test and significant test (t test and F test). The results of the study show that leadership style has a positive and significant effect on employee performance, as seen from the t-test with a t-value of 12.541 > t-table 1.98 and Sig. 0.000 < 0.05. Partially, organizational culture has a positive and significant effect on employee performance, as seen from the t-test with a t-value of 13.380 > t-table 1.98 and Sig. 0.000 < 0.05. Simultaneously, leadership style and organizational culture have a positive and significant effect on employee performance, this can be seen from the results of the F test with F calculated 100.520 > F table 3.08 and Sig. 0.000 < 0.05, multiple linear regression obtained the equation Y = 6.113 + 0.446 X1 + 0.334 X2 with a multiple correlation coefficient of 0.809 and the adjusted R square determination coefficient is 0.648 or 64.8%.
Pengaruh Etos Kerja Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Non Medis Pada Rumah Sakit Permata Pamulang Tangerang Selatan Shela Indah Savitri; Indra Januar Rukmana; Syawaludin Syawaludin
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2733

Abstract

Pengelolaan Sumber Daya yang baik membuat perusahaan dapat berkembang pesat. Sumber daya manusia merupakan salah satu faktor yang ikut terlibat secara langsung dalam menjalankan kegiatan perusahaan dan berperang penting dalam meningkatkan kinerja perusahaan dalam mencapai tujuan yang telah ditetapkan. Sumber daya manusia dituntut untuk mampu mengatasi segala tantangan dan diharapkan mampu memanfaatkan peluang serta dapat memenuhi tuntutan kebutuhan, khususnya yang ada atau datang dari lingkungan kerjanya bahkan dari penilaian kinerjanya. Etos kerja merupakan hal yang sangat penting yang seyogyanya harus dimiliki oleh seluruh sumber daya yang terkait yang ada di dalam sebuah organisasi ataupun perusahaan, karena kedua hal tersebut erat kaitannya terhadap hasil kerja yang akan dicapai oleh pegawai dalam hal ini kinerja baik secara individu maupun secara keseluruhan khususnya di Rumah Sakit Permata Pamulang. Faktor yang mendukung kinerja di perusahaan salah satunya yaitu Lingkungan kerja, Lingkungan Kerja Fisikberkaitan dengan sarana dan prasarana yang mendukung pekerja dalam melaksanakan pekerjaanya. Penataan ruang yang tepat juga akan berpengaruh dalam pekerjaannya. Penelitian ini bertujuan untuk mengetahui pengaruh Etos Kerja dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan non medis pada Rumah Sakit Permata Pamulang Tangerang Selatan baik secara parsial maupun secara simultan. Metode yang digunakan adalah kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh dan diperoleh sampel dalam penelitian ini berjumlah 72 responden. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi, analisis koefisien korelasi, analisis koefisien determinasi dan uji hipotesis.
ANALISIS PERSEPSI KARYAWAN TERHADAP KOMPENSASI DALAM MENINGKATKAN DISIPLIN KERJA PADA PT IONI JAYA TANGERANG Iqlima Cahya Islami; Syawaludin Syawaludin
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i3.10153

Abstract

Abstract. This study aims to analyze employees' perceptions of the compensation system in improving work discipline at PT Ioni Jaya Tangerang. This research employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation, and documentation. The informants in this study consist of company management and employees from various departments, selected purposively based on their involvement and understanding of the compensation system and work discipline. The data analysis technique used in this study refers to the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The collected data were analyzed in depth to identify patterns, meanings, and the relationship between employees’ perceptions of compensation and their level of work discipline. The results of the study indicate that employees’ perceptions of the compensation system at PT Ioni Jaya vary. Some employees perceive that the compensation system is not fully fair and transparent, particularly in terms of salary, allowances, and incentives. This condition affects employees’ work motivation and has an impact on their level of discipline, such as lateness and inconsistent attendance. On the other hand, employees who have a positive perception of compensation tend to demonstrate better work discipline. This study concludes that the compensation system plays a significant role in shaping employees’ work discipline. Therefore, the company needs to improve its compensation system to be more fair, transparent, and structured in order to enhance employee motivation and work discipline in a sustainable manner. Keywords: Employee Perception, Compensation, Work Discipline, Qualitative Research
Analysis of the Work Environment in Efforts to Improve the Quality and Effectiveness of Human Resources at PT ATI Talenta Sembilan South Jakarta Indra Januar Rukmana; Shela Indah Savitri; Syawaludin Syawaludin
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the role of the work environment in improving the quality and effectiveness of human resources at . The study employed a qualitative descriptive approach to understand workplace conditions, employee perceptions, and organizational efforts in creating a conducive work environment. Data were collected through observations, interviews, and documentation involving company management and employees. The findings indicate that both physical and non-physical work environments significantly influence employee comfort, productivity, communication, and organizational effectiveness. Supportive workplace facilities, positive interpersonal relationships, and continuous employee development programs contribute positively to improving human resource quality within the organization. However, several challenges were identified, particularly related to technological infrastructure limitations, workload management, and communication effectiveness. The SWOT analysis further revealed that the company is positioned in a favorable strategic condition, indicating strong organizational potential for growth and development through the optimization of workplace quality and employee competency enhancement. The study concludes that organizations operating in technology-based industries must continuously improve workplace conditions, strengthen organizational communication, and invest in employee development programs in order to maintain long-term organizational effectiveness and competitiveness
The Effect of KPI-Based Performance Appraisal on Generation Z Employee Performance at the Head Office of PT Basa Inti Persada Muhamad Abid; Indra Januar Rukmana; Syawaludin Syawaludin
Jurnal Aplikasi Bisnis dan Manajemen Vol. 12 No. 2 (2026): JABM, Vol. 12 No. 2, May 2026
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.12.2.758

Abstract

Background: The rise of Generation Z as a dominant segment of today’s workforce requires organizations to adjust performance appraisal systems to meet expectations for transparency, clarity, fairness, and participation. Prior studies show that traditional appraisal mechanisms often fail to match the behavioral characteristics and workplace needs of Generation Z, particularly in fast-paced industries such as retail. PT Basa Inti Persada, a modern Muslim fashion retail company, has implemented a Key Performance Indicator (KPI)-based performance appraisal system. However, its effectiveness in improving the performance of Generation Z employees has not yet been empirically validated.Purpose: This study aims to (1) describe the implementation of the KPI-based performance appraisal system at the head office of PT Basa Inti Persada, (2) assess the performance level of Generation Z employees, and (3) analyze the direct effect of KPI system effectiveness on their performance.Design/methodology/approach: The research used a quantitative approach with a structured survey. The study population included 68 Generation Z employees at the company’s head office, and 51 respondents were selected using purposive sampling based on age (born 1997–2012) and minimum work tenure of six months. Data were collected through validated questionnaires and analyzed using descriptive statistics, Pearson correlation, and simple linear regression to measure the effectiveness of the KPI system, employee performance, and the magnitude of influence between variables.Findings/Results: The KPI-based appraisal system was perceived as effective, with an average score of 67.20. Generation Z employee performance was relatively high, with an average score of 66.39. Correlation analysis revealed a strong positive relationship between KPI system effectiveness and employee performance (r = 0.796; p < 0.001). Regression analysis showed that 63.4% of the variance in performance is explained by the effectiveness of the KPI system (R² = 0.634). Hypothesis testing confirmed a significant influence, indicated by a t-value of 9.208 and p < 0.001.Conclusion: The findings indicate that the KPI-based performance appraisal system significantly improves Generation Z employee performance. Key contributing factors include indicator clarity, appraisal fairness, employee participation, and reward alignment. These elements support higher motivation, engagement, and sustained performance among Generation Z employees.Originality/value: This study contributes to the limited empirical research in Indonesia that connects KPI-based appraisal effectiveness with Generation Z characteristics in the modern Muslim fashion retail industry. The study provides practical insights and recommendations for organizations seeking to optimize performance appraisal systems that better align with the expectations of younger employees. Keywords:   employee performance, kpi-based performance appraisal system, performance appraisal, generation z, retail industry
Pengaruh Pelatihan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Pt Bank Negara Indonesia Cabang Gambir Jakarta Pusat Husni Fauzi; Syawaludin Syawaludin
Anthronomics: Jurnal Manajemen Sumber Daya Manusia Vol 3 No 2 (2026): Anthronomics: Jurnal Manajemen Sumber Daya Manusia
Publisher : Sapta Arga Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan antara pelatihan kerja dan disiplin kerja terhadap kinerja kinerja karyawan pada PT Bank Negara Indonesia Cabang Gambir Jakarta Pusat. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif deskriptif dan Teknik sampling jenuh dengan populasi dan sampel sebanyak 81 responden. Nilai hasil koefisien korelasi pelatihan kerja dan disiplin kerja terhadap kinerja karyawan berada berada pada pada tingkat 0,711 maka tingkat keeratan korelasi antar variabel diartikan kuat. Uji hipotesis diperoleh nilai nilai X1 thitung > ttabel atau (6.439 > 1.990) dan nilai (sig) 0,000 < 0,05 dengan demikian menunjukan bahwa terdapat pengaruh positif dan signifikan secara parsial antara pelatihan kerja terhadap kinerja karyawan PT Bank Negara Indonesia Cabang Gambir Jakarta Pusat. Uji hipotesis diperoleh nilai nilai X2 thitung > ttabel atau (8.974 > 1.990) dan nilai (sig) 0,000 < 0,05 dengan demikian menunjukan bahwa terdapat pengaruh positif dan signifikan secara parsial antara disiplin kerjaterhadap kinerja karyawan PT Bank Negara Indonesia Cabang Gambir Jakarta Pusat. Hasil penelitian ini adalah pelatihan kerja (X1) dan disiplin kerja (X2) dengan persamaan regresi Y = 18.858 + 0.031X1 + 0.354X2 yang dapat diartikan pelatihan kerja dan disiplin kerja berpengaruh positif terhadap kinerja karyawan. Pengujian hipotesis secara parsial atau simultan diperoleh fhitung > ftabel (39.992 > 3.11) dan signifikan < 0,05 (0,000 < 0,05) maka Ho3 ditolak dan Ha3 Diterima, artinya pelatihan kerja (X1) dan disiplin kerja (X2) berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil analisis koefisien Determinasi yang di uji secara bersama-sama memiliki pengaruh sebesar 0.506 atau sebesar 50.6% sedangkan sisanya sebesar 49.4% dipengaruh faktor lain.