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Analisis Diversifikasi Perusahaan Terhadap Kinerja Perusahaan pada Beberapa Perusahaan yang Terdaftar di Bursa Efek Indonesia Berta Lestari; Aris Setia Noor
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 10, No 1
Publisher : Universitas Indo Global Mandiri

ABSTRACTCompanies that diversify both low and high have asset sizes that can be used as collateral to facilitate obtaining external funds where high levels of debt pose risks and affect performance. In addition, sales growth that arises due to the success of product development or production as a result of company investment, also affects performance. The purpose of this study was to analyze the company's diversification of the company's performance. In this study the samples used were several companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study is companies that do high diversification except companies in the fields of finance, property, and media that publish financial reports in full and recorded as well as status of Domestic Capital Investors instead of Foreign Investment with a total sample of 100 more companies. Samples were taken using the purposive sampling method. The analytical method used is a multiple linear regression analysis model carried out with the help of the SPSS for windows computer program, Lisrel. Based on the results of the study there are not significant differences between the performance of lowly diversified firms and highly diversified firms of 0.1711 where the Market Value Added average of highly diversified firms is lower than lowly diversified firms. The group of highly diversified firms has lower performance due to several things such as management inefficiency, increased costs due to the complexity of coordination and less responsible actions in carrying out diversification strategies.Keywords : Company Diversification, Company PerformanceABSTRAKPerusahaan yang melakukan diversifikasi baik rendah maupun tinggi memiliki ukuran aset yang dapat dijadikan jaminan untuk mempermudah dalam memperoleh dana eksternal di mana tingkat utang yang tinggi menimbulkan risiko dan mempengaruhi kinerja. Selain itu, pertumbuhan penjualan yang timbul karena adanya keberhasilan pengembangan produk atau produksi sebagai hasil investasi perusahaan, juga mempengaruhi kinerja. Tujuan dari penelitian ini adalah untuk menganalisis diversifikasi tinggi perusahaan terhadap kinerja perusahaan.Dalam penelitian ini sampel yang digunakan adalah beberapa perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini yaitu perusahaan – perusahaan yang melakukan diversifikasi tinggi kecuali perusahaan bidang keuangan, properti, dan media yang menerbitkan laporan keuangan secara lengkap dan yang tercatat serta berstatus Penanman Modal Dalam Negeri bukan Penanaman Modal Asing dengan sampel total 100 lebih perusahaan . Sampel diambil dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah model analisis regresi linear berganda yang dilakukan dengan bantuan program komputer SPSS for windows, Lisrel . Berdasarkan hasil penelitian terdapat perbedaan yang tidak signifikan antara kinerja lowly diversified firms dan highly diversified firms sebesar 0,1711 dimana rata – rata Market Value Added highly diversified firms lebih rendah dibandingkan dengan lowly diversified firms. Kelompok highly diversified firms mempunyai kinerja yang lebih rendah dikarenakan beberapa hal seperti inefesiensi pengelolaan, peningkatan biaya akibat kompleksitas koordinasi dan tindakan yang kurang bertanggung jawab dalam menjalankan strategi diversifikasi.Kata Kunci : Diversifikasi Perusahaan, Kinerja Perusahaan

ANALISIS PROFITABILITAS SEBELUM DAN SESUDAH MERGER ATAU AKUISISI PADA PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aris Setia Noor; Berta Lestari
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 2 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.2 September 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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This research aims to know difference or indifference of profitability for 3 years before and after doing merger or acqutitions at food and beverage manufacturing companies listed in Indonesian Stock Exchange. The population in this research is food and beverage companies once doing merger or acquitition, consist of 3 companies. The object of this research is the annual financial statement which are reported in IDX. The test of differences between profitability before and after doing merger or acqutition by using parametric statistical named paired sample t-test for the profitability before and after merger or acqutition in a normal distribution. From result analysis data, NPM, ROI, ROE except OPM accepted hypotesis zero and it means no difference of the profitability for 3 years before and after doing merger or acqutition. This matter can be seen from t count is smaller than the t table. From the analysis, it can be concluded that the profitability of company after merger or acqutition is less than before merger or acqutition. So that the economy target from merger or acqutition is to find added value or synergy is not success. This matter is probably caused by non-economic reasons which is done in order to save the company target from bacnkrupty threat.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PENGHASILAN BADAN PADA KANTOR PELAYANAN PAJAK DI KOTA BANJARMASIN Aris Setia Noor; Berta Lestari
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 19, No 1 (2018): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

The purpose of this study are: (1) To find out how much the influence of tax climateon the receipt of corporate income tax partially, (2) To find out how much influencethe tax climate on corporate income tax revenue together. The research methodused is survey research method. Data collection techniques used the census method.Data collection is done through direct observation to the object of research and literature study. The method of analysis used in this study is Path Analysis. Based ondata used the statistic analistic shows that: (1) Simultaneously to fulfill and conveyclearly and accurately the tax form, to account correctly the debt tax, to pay the debttax at the right time give positive and significant to 5% real standard toward the acceptance of income tax body. (2) Partially to fulfill and convey clearly and accuratelythe tax form, to account correctly the debt tax, to pay the debt tax at the right timegive positive and insignificant to 5 % real standard toward the acceptance of incometax body.The result of this research shows that other unaccounted variable has verysmall affect in the amount of 0.32% toward acceptance of income tax body.

HUBUNGAN ANTARA PERANAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIVITAS PENGENDALIAN BIAYA ( STUDI KASUS PADA BEBERAPA HOTEL DI KOTA BANJARMASIN ) aris setia noor; berta lestari
Jurnal Terapung : Ilmu - Ilmu Sosial Vol 1, No 1 (2019): Maret 2019
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al-Banjari Banjarmasin

Tujuan penelitian ini adalah untuk mengetahui dan mengevaluasi konsep akuntansi pertanggungjawaban yang diterapkan sebagai alat manajemen pada suatu perusahaan jasa dalam mencapai efektivitas pengendalian biaya dan untuk pertanggungjawaban dengan efektivitas pengendalian biaya.Penelitian ini dilakukan dengan menggunakan metode survey, dengan tujuan untuk mengetahui tanggapan dari sebagian populasi yang bersangkutan mengenai objek penelitian dan menggunakan kuesioner sebagai alat pengumpul data, diproses kemudian dianalisis serta dibandingkan dengan teori yang ada sedangkan pengujian data diperlukan langkah-langkah yaitu pengujian data dan rancangan pengujian hipotesis. Kata kunci : Akuntansi Pertanggungjawaban, Efektivitas Pengendalian BiayaThe purpose of this study was to determine and evaluate the concept of accounting is applied as a management tool in a service company in achieving effectiveness and cost control for accountability with the effectiveness of cost control.This research was conducted using survey methods, with the aim to determine the response of most of the population is concerned about the research object and using the questionnaire as a data collection tool, processed and then analyzed and compared with existing theories while testing the data necessary steps that the test data and design hypothesis testing.Keywords: Responsibility Accountancy, Financial Control Effectiveness

HUBUNGAN KUALITAS JASA TERHADAP KEPUASAN PELANGGAN PADA PT. POS INDONESIA (PERSERO) CABANG BANJARMASIN Aris Setia Noor
Jurnal Terapung : Ilmu - Ilmu Sosial Vol 3, No 2 (2021): September 2021
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al-Banjari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jt.v3i2.6015

Tujuan dilakukannya penelitian ini adalah untuk mengetahui seberapa besar hubungan Kualitas Jasa terhadap kepuasan pelanggan pada PT. Pos Indonesia (Persero) Cabang Banjarmasin. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Variabel bebas dalam penelitian ini adalah Keandalan, Daya Tanggap, Jaminan, Empati dan Bukti Langsung. Sedangkan variabel terikatnya adalah Kepuasan Pelanggan. Hasil penelitian untuk kelima variabel tersebut diketahui bahwa secara parsial dilakukan uji t dimana hasilnya ditemukan bahwa terdapat satu variabel yang tidak signifikan berpengaruh terhadap kepuasan pelanggan yaitu variabel Empati. Variabel Daya Tanggap merupakan variabel yang paling dominan berpengaruh. Sementara itu berdasarkan hasil uji F pada tingkat alpha sebesar 10% menunjukkan bahwa kelima variabel yang diteliti secara simultan berpengaruh signifikan. Determinasi (R2) adalah 0,617 atau 61,7%. Hal ini menunjukkan besarnya kontribusi yang diberikan seluruh variabel bebas terhadap variabel terikatnya. Dengan adanya pengaruh yang positif dan kuat dari Kualitas Jasa terhadap kepuasan pelanggan pada PT. Pos Indonesia (Persero) Cabang Banjarmasin, maka hendaknya kualitas jasa terus ditingkatkan sebagai salah satu strategi perusahaan dalam upaya meningkatkan kepuasan pelanggannya.The purpose of this research is to find out how big the relationship between service quality and customer satisfaction at PT. Pos Indonesia (Persero) Banjarmasin Branch. The method used in this study is a quantitative method. The independent variables in this study are Reliability, Responsiveness, Assurance, Empathy and Direct Evidence. While the dependent variable is Customer Satisfaction. The results of the research for the five variables are known to be partially t-tested where the results are found that there is one variable that has no significant effect on customer satisfaction, namely the Empathy variable. Responsiveness variable is the most dominant variable influencing. Meanwhile, based on the results of the F test at an alpha level of 10%, it shows that the five variables studied simultaneously have a significant effect. The determination (R2) was 0.617 or 61.7%. This shows the magnitude of the contribution given by all independent variables to the dependent variable. With the positive and strong influence of Service Quality on customer satisfaction at PT. Pos Indonesia (Persero) Banjarmasin Branch, the quality of service should continue to be improved as one of the company's strategies in an effort to increase customer satisfaction.

Pengaruh Total Assets Turnover (TATO) dan Debt Equity Ratio (DER) Terhadap Economic Value Added (EVA) (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Aris Setia Noor; Andi Ratna Sari Dewi
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 9, No 2 (2022): JULI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v9i2.7760

Perusahaan ingin mengetahui apakah kinerja keuangannya baik dengan melihat nilai tambah ekonomis perusahaan ( Economic Value Added) untuk memenuhi harapan investor. Penelitian ini bertujuan untuk mengetahui seberapa besar Total Assets Turnover ( TATO ) Dan Debt Equity Ratio ( DER ) berpengaruh baik secara simultan maupun parsial Terhadap Economic Value Added ( EVA ). Penelitian ini menggunakan data sekunder yang diperoleh Pojok Bursa Efek Indonesia dan laporan tahunan emiten. Periode observasi yang digunakan yaitu selama 5 tahun dari 2016 hingga tahun 2020. Sampel pada penelitian ini terdiri dari enam perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia ( BEI ). Metode yang digunakan untuk menganalisis data adalah dengan menggunakan regresi linier berganda dan untuk menguji hipotesis yang diajukan dengan menggunakan uji ANOVA ( uji F ) dan uji t dengan bantuan software SPSS versi 28. Hasil penelitian menyimpulkan bahwa secara simultan kedua variabel independen yaitu Total Assets Turnover ( TATO ) Dan Debt Equity Ratio ( DER ) berpengaruh Terhadap Economic Value Added ( EVA ). Secara parsial, hanya Debt Equity Ratio ( DER ) yang berpengaruh terhadap Economic Value Added ( EVA )

Upaya Meningkatkan Omzet Penjualan Melalui Pemahaman Aplikasi Digital pada Masa Pandemi untuk Pedagang Kaki Lima (Wilayah Komplek Mulawarman) di Banjarmasin Rina; Apriya Santi; Riris Ambarwati; Aris Setia Noor
Jurnal Pengabdian Pancasila (JPP) Vol. 1 No. 1 (2022): September 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Banyaknya perusahaan yang melakukan pemutusan tenaga kerja pada karyawannya sehingga berdampak kepada pendapatan mereka yang menyebabkan penurunan daya konsumsi masyarakat, diikuti juga dengan pembelajaran online. Hal tersebut sangat berpengaruh terhadap pedagang kaki lima di area Komplek Mulawarman yang 70% penghasilan mereka tergantung pada siswa siswi yang berbelanja di tempat mereka. Hal tersebut menjadi fenomena setelah adanya kebijakan belajar secara online tersebut pendapatan mereka turun drastis sampai 50% lebih. Diharapkan dengan adanya pengabdian kepada masyarakat melalui pendampingan tersebut sehingga menjadi solusi alternatif dan meningkatkan omzet penjualan dengan cara pemahaman penggunaan aplikasi digital melalui penggunaan WhatsApp (WA) dan Instagram dimana target sasaran yang ingin dicapai adanya kenaikan omzet minimal 30% setelah mereka menggunakan aplikasi tersebut. Jadi dalam hal ini mereka tidak hanya tergantung pada siswa dan siswi yang datang di tempat dagangan mereka, tetapi diharapkan pangsa pasar mereka bertambah luas dengan penjualan yang sudah bergeser ke bisnis online, target luaran yang ingin dicapai adalah mempublikasikan pendampingan kegiatan pengabdian kepada masyarakat sehingga dapat dijadikan acuan bagi para pedagang yang lain.

IMPACT OF ORGANIZATIONAL CULTURE ON THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING SYSTEMS IN INDONESIAN SMES Aris Setia Noor; Parawiyati Parawiyati; Diana Zuhroh
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.v7i6.11611

This study explores the influence of organizational culture dimensions on Management Accounting System (SAM) implementation by considering the role of regulation and external support as mediators. Using multiple regression analysis, the results show that Innovative Culture and Collective Culture have a significant positive influence on SAM implementation, while Hierarchical Culture exerts a negative influence. Regulation and external support also have a significant positive effect on SAM and serve as mediators in the relationship between Innovative Culture and Collective Culture with SAM implementation. These findings highlight the importance of creating a culture that supports innovation and cooperation, as well as utilizing external support to enhance the success of SAM implementation. This research makes an important contribution to organizational culture theory and system implementation practice, by demonstrating that external regulation and organizational culture interact in influencing system implementation outcomes.

Artificial Intelligence in Human Resource Management Aris Setia Noor; Firdiansyah Lukman; Pandef Rudianto
Maneggio Vol. 3 No. 4 (2026): AUGUST - MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8dfg1g23

Artificial intelligence (AI) is transforming human resource management (HRM) from an administrative function into a data-driven strategic capability. This article synthesizes twenty-five peer-reviewed sources published between 2021 and 2026 to examine how AI technologies, including machine learning, natural language processing, and generative AI, are reshaping recruitment, training, performance management, compensation, and retention. Using a structured literature review method with a PRISMA-informed research flow, this study identifies patterns across empirical, conceptual, and bibliometric studies on AI-HRM integration. The findings show that AI enhances the speed and consistency of recruitment screening, personalizes learning and development pathways, and produces predictive insights that support retention and workforce planning. At the same time, the literature consistently raises concerns about algorithmic bias, data privacy, and the erosion of human judgment in high-stakes decisions such as hiring and termination. The novelty of this review lies in integrating strategic, ethical, and technological perspectives into one conceptual framework linking AI capability, HR functional application, organizational outcome, and governance safeguard, an integration most prior single-function reviews omit. The article concludes that sustainable AI-HRM adoption requires augmentation rather than replacement of human decision-makers, supported by transparent governance, continuous auditing, and HR professionals equipped with data literacy to interpret and contest algorithmic recommendations responsibly.

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