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PENGARUH BOOK TAX DIFFERENCE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Willy Nurhayadi; Saeful Fachri; Maulia Diani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.360

Abstract

This research was conducted to determine the effect of Book Tax Difference and Operating Cash Flow on Earnings Persistence in the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange. This research uses descriptive statistical analysis research type with a quantitative approach, with secondary data collection techniques. The sampling technique used was the purposive sampling technique. The sample is 64 of 16 companies in the Property and Real Estate Sector multiplied by a period of 4 years. The analytical method used in this study is Multiple Linear Regression Analysis with the help of SPSS 26 program. The results of this study indicate that Book Tax Difference has no effect on Earnings Persistence and Operating Cash Flow has a significant positive effect on the Earnings Persistence. The F test shows that the variables of Book Tax Difference and Operating Cash Flow has a significant positive effect on Earnings Persistence
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI LOTTE GROSIR SERANG Nurhayati, Yulia; Fachri, Saeful; Kahpi, Heri Sapari
Service Management Triangle: Jurnal Manajemen Jasa Vol 5 No 2 (2023): Service Management Triangle: Jurnal Manajemen Jasa
Publisher : Magister Manajemen Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51977/jsj.v5i2.1394

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh harga dan kualitas pelayanan terhadap kepuasan pelanggan di Lotte Grosir Serang. Populasi dalam penelitian ini adalah pelanggan yang berkunjung pada Lotte Grosir Serang yang jumlahnya tidak diketahui dan dapat dikatakan dalam kategori tidak terbatas. Teknik pengambilan sampel menggunakan sampling insidental, yaitu pengambilan sampel berdasarkan kebetulan, bila sampel dipandang sudah memenuhi kriteria yang sedang diteliti, adapun jumlah sampel yang diambil sebanyak 100 orang menggunakan rumus Lemeshow. Pengujian hipotesis dalam penelitian ini menggunakan regresi linear berganda, uji t dan uji F. Hasil penelitian secara parsial menunjukkan bahwa harga berpengaruh positif dan signifikan terhadap kepuasan pelanggan dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Kemudian secara simultan atau secara bersama-sama, variabel harga dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Berdasarkan dari hasil analisis yang telah dilakukan didapatkan bahwa nilai koefisien determinasi (R2) sebesar 18,8% sedangkan sisanya sebesar 81,2% dipengaruhi oleh variabel lain
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhayadi, Willy; Aulia, Urfanul; Indriyanti, Almira Araminta; Fachri, Saeful
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.435

Abstract

This study aims to find out how the influence of independent commissioners, audit committees, financial distress, on the integrity of financial statements in mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses primary data in the form of distributing questionnaires online to mining companies listed on the Indonesia Stock Exchange with a population of 46. The sample selection method is purposive sampling, so that a sample of 21 mining companies listed on the Indonesia Stock Exchange in 2020-2023 was obtained. The results of the independent commissioners, audit committees, financial distress, and the integrity of the financial statements showed a significant result. The results of data analysis or multiple linear regression show that simultaneously independent commissioners, audit committees and financial distress have a significant effect on the integrity of  financial statements
PENGARUH SOLVABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Saeful Fachri; Willy Nurhayadi; Rini Softiani; Anistya Vinta Desi
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.602

Abstract

This study was conducted to determine the influence of solvency, liquidity, and company size on financial performance in manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The data source used is a secondary data source with data collection techniques through the www.idx.co.id website. The sampling technique uses a saturated sampling technique, totaling 15 samples which are manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The data analysis method used in this study is quantitative data analysis. The results of the descriptive analysis show that the solvency, liquidity, and size of the company on the financial performance of manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period are relatively low, because the four variables are on a valuation scale of 0.20 – 0.399. The results of the hypothesis test partially show that solvency has a positive and significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. And the size of the company does not have a significant effect on financial performance. The conclusion of this study is that there is a simultaneous (together) influence between the variables of solvency, liquidity, and company size on financial performance in manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange for the 2021-2022 period
The Effect Of Lifestyle, Financial Attitudes, And Personal Financial Literacy On Personal Financial Management Among Students Fachri, Saeful; Kahpi, Heri Sapari; Miftarofah, Aaf Afmita
Tirtayasa Ekonomika Vol 19, No 2 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v19i2.29798

Abstract

This research was conducted (1) to determine lifestyle on student financial management (2) to determine the influence of financial attitudes on student financial management (3) to determine the influence of financial literacy on student financial management (4) to determine lifestyle, financial attitudes and literacy finance on student financial management. This type of research is a quantitative survey, with data collection techniques using secondary and primary data in the form of observations and questionnaires, the sample consisted of 99 FEB students from private universities in the city of Serang. The results of this research show that based on the results of hypothesis testing, lifestyle has a significant effect on student financial management. This is proven by tcount > ttable (3.188>1,984) with a significance of 0.002. hypothesis testing that financial attitudes have a significant effect on student financial management. This is proven by tcount > ttable (9.501>1,984) with a significance of 0.000, and testing the hypothesis that financial literacy has a significant effect on student financial management. This is proven by tcount > ttable (7.861>1.984) with a significance of 0.000. Meanwhile, simultaneously (together) there is a positive and significant influence between lifestyle variables, financial attitudes and financial literacy on financial management. with a value of Fcount>Ftable (67.158>2.70) and a sig value of F < α (0.000<0.05). And the results of multiple linear regression are Y = 700 + 0.160X₁ + 0.429X₂ + 0.389X₃. 68% while the remaining 32% is explained by other variables not included in this study.
EMPLOYEE ENGAGEMENT DAN BUDAYA ORGANISASI PENGARUHNYA TERHADAP KINERJA KARYAWAN Fachri, Saeful; Suharno Suharno; Cecep Warman
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 3 (2025): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/h72rcx02

Abstract

This study aims to analyze the influence of employee engagement and organizational culture on the employee performance of PT Marga Mandalasakti.The research employs an explanatory approach witha quantitative methodology. Data were collected through questionnaires and the sampling technique used was saturated sample, involving 41 employes as respondents.Data analysiswas conducted using quantitative analytical methods. The results of the descriptive analysis indicate that the level of employee enggament and organizational culture exhibits a positive and significant effect on employee performance. In contrast, organizational culture exhibits a positive and significant influenceon performance. Simultaneouslyboth variabel-employee enggamnet and organizational culture postively and significanly affect the employee performance at PT Marga Mandalasakti
PENGARUH PERILAKU PELAKU USAHA DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM DI KOTA SERANG Kusmiyatun; Anugerah, Ahmad Rizki; Nurhayadi, Willy; Kusnadi, Tedi; Fachri, Saeful
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.848

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perilaku pelaku usaha dan modal usaha secara parsial dan simultan terhadap keberhasilan UMKM di Kota Serang. Jenis penelitian ini adalah penelitian dengan jenis kuantitatif dan dengan menggunakan metode asosiatif. Populasi penelitian ini adalah UMKM di Kota Serang sebanyak 9.239 UMKM. Sampel penelitian ini adalah UMKM di Kota Serang sebanyak 100 UMKM. Metode pengumpulan data dengan menggunakan kuesioner dan dianalisis dengan menggunakan analisis regresi linear berganda dengan berbantuan program SPSS 26 for Windows. Hasil penelitian menunjukan bahwa ada pengaruh perilaku pelaku usaha terhadap keberhasilan umkm yang ditunjukkan dengan nilai probabilitas uji t yang lebih kecil dari ɑ = 0,05, tidak ada pengaruh modal usaha terhadap keberhasilan umkm yang ditunjukkan dengan nilai probabilitas uji t 0,227 lebih besar dari ɑ = 0,05, dan ada pengaruh perilaku pelaku usaha dan modal usaha terhadap keberhasilan umkm yang ditunjukkan dengan nilai probabilitas uji F 0,000 yang lebih kecil dari ɑ = 0,05.