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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship Syntax Literate: Jurnal Ilmiah Indonesia JWP (Jurnal Wacana Politik) Journal of Economic, Bussines and Accounting (COSTING) Muhammadiyah International Journal of Economics and Business JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Asian Social Work Journal JABE (Journal of Applied Business and Economic) JEMPER (Jurnal Ekonomi Manajemen Perbankan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Madani JURNAL LENTERA BISNIS BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Akuntansi dan Governance Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Kontigensi: Jurnal Ilmiah Manajemen Business and Entrepreneurial Review Governors Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Sustainability in Research (IJSR) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan
Andry Priharta
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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SERVANT LEADERSHIP IN NON-PROFIT ORGANIZATION Nur Asni Gani; Rony Edward Utama; Jaharuddin Jaharuddin; Andry Priharta; Medo Maulianza
Inovasi Vol 9, No 2 (2022): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v9i2.p46-51.26376

Abstract

The organization is a place for several people or groups of people who carry out activities in achieving goals. In achieving its goals, the organization consists of organizations that have profit and non-profit goals. The development of both profit and non-profit organizations requires a leader with leadership skills. This study analyzes Servant Leadership in non-profit organizations. The method used is qualitative with a case study in a non-profit organization in the South Tangerang area. The study involved four informants with focus group discussions. Each informant gave a statement on the questions posed. The results of this focus group discussion obtained 5 categories of servant leadership in non-profit organizations. The five categories of servant leadership are (1) delegation, (2) integrity, (3) motivation, (4) human resource development, and (5) open communication.Keywords: Servant Leadership, Leadership, Non-Profit Organization
Remuneration: Performance-Based Payment System in Higher Education Institutions Andry Priharta; Nur Asni Gani; Jaharuddin Jaharuddin; Rony Edward Utama
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.317

Abstract

This study aims to solve payroll problems at Universitas Binamika Tangerang (UBT) by identifying factors that are considered to play a role in the preparation and determining the stages of the payroll system on the remuneration basis. Data collection and processing were carried out by means of focused group discussions using fishbone diagrams to obtain data related to the old payroll system and the new payroll system with the remuneration model. Discussions involving fifteen personnel as informants, documentation studies and observations were also carried out to complete data acquisition. The results of the study identified eight elements that are key to the successful preparation and implementation of a remuneration payroll system, namely type of employment, staffing level, payroll information system, layer determination, payroll element, performance indicator, system models, and implementation stage.
Persepsi Keuangan dan Kehidupan Sosial Setelah Pensiun Mitsalina Tantri; Agung Dharmawan Buchdadi; Andry Priharta; Siti Hamidah Rustiana; Eva Herianti
Jurnal Bisnis, Manajemen, dan Keuangan Vol 3 No 2 (2022): Jurnal Bisnis, Manajemen, dan Keuangan
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jbmk.0302.02

Abstract

The purpose of this study is to understand the social and financial impact on life after retirement issues from the academic staff of Universitas Muhammadiyah Jakarta. A detailed questionnaire was developed and used to collect primary data from a sample of 95 academic staff at the University of Muhammadiyah Jakarta using a convenient sampling method. Descriptive analysis was used to study the demo charts, their preferences, and preferences on the choice of investment path, retirement goals, and academic staff investment goals. The social components and financial problems of life after retirement were also identified through factor analysis. The main components that explain 46.2% of the variance in the financial problems of life after retirement are: clarity of purpose, optimism, provision, anticipation and preparation, investment confidence, future position, and immediacy. Meanwhile, the main components that explain 50.6% of the variation in academic staff retirement social problems are: retirement roles, depression, financial worries, adjustments, economic trends, predictions, expectations, changes in life responsibilities, and financial advice. While the main components that explain the 45% variation in academic staff retirement planning are: planning, training, trust. Tujuan dari penelitian ini adalah untuk memahami dampak sosial dan keuangan dari isu-isu pada kehidupan setelah pensiun dari tenaga akademik Universitas Muhammadiyah Jakarta. Kuesioner rinci dikembangkan dan digunakan untuk mengumpulkan data primer dari sampel 95 tenaga akademik di Universitas Muhammadiyah Jakarta menggunakan metode pengambilan sampel yang nyaman (convenience sampling). Analisis deskriptif digunakan untuk mempelajari grafik demo, kesukaan dan preferensi mereka pada pemilihan jalan investasi, tujuan pensiun, dan tujuan investasi tenaga akademik. Komponen sosial dan masalah keuangan kehidupan setelah pensiun juga diidentifikasi melalui analisis faktor. Komponen utama yang menjelaskan 46,2% varians dalam masalah keuangan kehidupan setelah pensiun adalah: kejelasan tujuan, optimisme, ketentuan, antisipasi dan persiapan, keyakinan investasi, posisi masa depan, dan kedekatan. Sedangkan komponen utama yang menjelaskan 50,6% variasi masalah sosial pensiun tenaga akademik adalah: peran pensiun, depresi, kekhawatiran keuangan, penyesuaian, ekonomi tren, prediksi, harapan, perubahan dalam tanggung jawab hidup, dan nasihat keuangan. Sedangkan komponen utama yang menjelaskan variasi 45% dalam perencanaan pensiun tenaga akademik adalah: perencanaan, pelatihan, kepercayaan.
Pengaruh Total Quality Management (TQM), Budaya Organisasi, Partisipasi Anggaran Dan Gaya Kepemimpinan Terhadap Kinerja Manajerial Pada Perusahaan Asuransi DKI Jakarta Darman Hadi Prayitno; Andry Priharta; Septemberizal Septemberizal
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3055

Abstract

Tujuan dari penelitian yang dilakukan yaitu untuk mengetahui serta menguji secara mendalam atas Pengaruh Total Quality Management (TQM), Budaya Organisasi, Partisipasi Anggaran, dan Gaya Kepemimpinan terhadap Kinerja Manajerial pada perusahaan Asuransi di DKI Jakarta. Metode penelitian ini adalah kuantitatif dengan menggunakan data primer yang diperoleh dari hasil penyebaran kuisioner dan telah menguji pengaruh Total Quality Management (TQM), Budaya Organisasi, Partisipasi Anggaran dan Gaya Kepemimpinan terhadap Kinerja Manajerial pada Perusahaan Asuransi di DKI Jakarta. Pengambilan sampel dalam penelitian ini menggunakan rumus Lameshow dikarenakan jumlah manajer pada perusahaan asuransi tidak diketahui secara pasti. Responden dalam penelitian berjumlah 100 orang responden. Data diperoleh kemudian diolah menggunakan software SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Total Quality Management berpengaruh terhadap Kinerja Manajerial, 2). Budaya Organisasi tidak berpengaruh terhadap Kinerja Manajerial, 3). Partisipasi Anggaran berpengaruh terhadap Kinerja Manajerial, dan 4). Gaya Kepemimpinan berpengaruh terhadap Kinerja Manajerial.
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DIMEDIASI OLEH GOOD CORPORATE GOVERNANCE Hartono; Sabaruddin; Andry Priharta
JRB-Jurnal Riset Bisnis Vol 6 No 1 (2022): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v6i1.3994

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan meneliti apakah Profitabilitas, Kepemilikan Keluarga dan Transfer Pricing berpengaruh terhadap Penghindaran Pajak dimediasi oleh Good Corporate Governance. Metode penelitian yang di gunakan adalah kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keuanganan perusahaan manufaktur sub sektor makanan dan minuman periode 2013-2018, yang tedaftar di BEI. Teknik yang digunakan untuk menganalisa data yaitu metode analisa model regresi linear berganda, hal ini disebabkan variable independen yang digunakan lebih dari satu dengan bantuan alat pengolahan data eviews ver. 9.0. Hasil penelitian menunjukan Profitabilitas, Kepemilikan keluarga, Transfer Pricing berpengaruh tidak signifikan terhadap Penghindaran Pajak. Transfer Pricing berpengaruh signifikan Terhadap Penghindaran Pajak yang dimediasi Good Corporate Governance signifikan. Berarti Good Corporate Governance memperkuat mediasi antara transfer pricing terhadap penghindaran pajak.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE MEDIATED BY ORGANIZATIONAL CULTURE Yuyun Ardianti; Andry Priharta; Siti Hamidah Rustiana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8237

Abstract

This study aims to find out and examine whether accounting information systems, good corporate governance and corporate social responsibility affect company performance mediated by organizational culture. The research method used is quantitative with primary data in the form of distributing questionnaires to 4 and 5 star hotels in the West Nusa Tenggara region. The technique used to analyze the data is the Structural Equation model – partial least squares (SEM-PLS) method with SmartPLS 3. The results of this study indicate that the accounting information system has an insignificant positive effect on company performance, good corporate governance and corporate social responsibility have a positive and significant effect on company performance. Accounting information systems and good corporate governance have a positive and significant effect on organizational culture while corporate social responsibility has an insignificant positive effect on organizational culture. accounting information systems and good corporate governance have a positive and significant effect while corporate social responsibility has a positive and insignificant effect.
Factors Influencing the SME’s Performance Mitsalina Tantri; Andry Priharta; Siti Hamidah Rustiana; M. Irfan Tarmizi; Sulhendri
IJHCM (International Journal of Human Capital Management) Vol 7 No 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.2

Abstract

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia.
The Role of Work Motivation as A Mediating Influence of Work Environment and Islamic Work Discipline on Lecturer Performance Mohamad Lutfi; Koesmawan Koesmawan; Andry Priharta; Oneng Nurul Bariyah; Masyitoh Masyitoh
Asian Social Work Journal Vol 8 No 5 (2023)
Publisher : Asian Social Work Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47405/aswj.v8i5.271

Abstract

This study aims to determine the role of work motivation as a mediating influence of work environment and Islamic work discipline on lecturer performance in the era of disruption. The study location is PTMA in the Jakarta and Banten areas. The research method uses a quantitative approach of survey type and is associative or explanatory. The population in this study was lecturers totaling 1,838 lecturers, using the Slovin formula, a sample of 170 people was obtained using the purposive sampling technique. Data collection techniques used questionnaires and data analysis used SEM Smart PLS 3.2.9 analysis. The results of the study are known: (1) Work environment has a significant effect on Work Motivation at PTMA Jakarta Banten in the disruption era, (2) Work Discipline has a significant effect on Work Motivation at PTMA Jakarta Banten in the disruption era, (3) Work Motivation has a significant effect on Lecturer Performance at PTMA Jakarta Banten in the disruption era, (4) The role of Work Environment has a significant effect on Lecturer Performance at PTMA Jakarta Banten in the disruption era, (5) Work Discipline has a significant effect on Lecturer Performance at PTMA Jakarta Banten in the disruption era, (6) The Role of the Work Environment has a significant effect on Lecturer Performance mediated by Work Motivation at PTMA Jakarta Banten, (7) Work Discipline has a significant effect on Lecturer Performance mediated by Work Motivation at PTMA Jakarta Banten. This study implies that the role of work motivation as a mediating influence of the work environment and Islamic work discipline contributes positively to lecturer performance. The suggestion of this study is to pay attention to lecturer honoraria to be more tailored to the educational background, academic rank, and length of work of lecturers. Work facilities and equipment are expected to be more tailored to the needs of lecturers to support teaching activities. Further, improves security and comfort in learning activities. Class conditions that are not conducive in the future can create a conducive learning atmosphere so that learning activities run more effectively.
Factors Affecting Profitability (Study On State-Owned Banks In Indonesia) Priharta, Andry; Gani, Nur Asni; Harun, Siti Hafnidar
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4314

Abstract

The research aims to determine the effect of Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio and Net Interest Margin on profitability as measured by ROA. The study was conducted at banks owned by the Government of the Republic of Indonesia or known as Bank BUMN (State-Owned Enterprises) which consists of four banks, namely Bank Mandiri (Bank Mandiri), Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI) and Bank Tabungan Negara (BTN). The method of the research was quantitative research, analysis secondary data. It was conducted from the financial reporting Bank BUMN period from 2011 to 2022. By multiple linear regression analysis, it was found that CAR has a significant negative effect, NPL has a significant negative effect, LDR has a significant positive effect, and NIM has a significant positive effect on profitability. Furthermore, the coefficient of determination shows that the model is able to explain 84.90% of the variation in the four dependent variables.
Analysis Of Financial Performance Of Muhammadiyah Aisyiyah Hospital In Jakarta Before And After The Covid-19 Pandemic Pantjatmono, Teguh; Priharta, Andry; Riyanti, Riyanti
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4316

Abstract

This study aims to analyze differences in the financial performance of the Muhammadiyah-Aisyiyah Hospital (RSMA) in Jakarta before and after the COVID-19 pandemic. Data was obtained from financial reports (2017Q1-2022Q4) which were analyzed using the ANOVA difference test. Based on the analysis and discussion, it was found that there was a significant difference in financial performance in the financial ratios of TATO and PBT, while the difference in DAR was not significant before and after the COVID-19 pandemic in the RSIJ Group. Apart from that, it was found that financial performance was better after the COVID-19 pandemic.This research provides practical insights for hospital managers and stakeholders in designing more effective policies for financial management during and after the pandemic. The increase in the Debt to Assets Ratio in several hospitals shows the need for better debt management strategies, while the decrease in the Total Assets Turnover Ratio emphasizes the importance of increasing the efficiency of assets use. The increase in Profit Before Tax in several hospitals indicates opportunities to increase profitability through appropriate management despite existing challenges. To improve the financial performance of Muhammadiyah private hospitals in DKI Jakarta, it is recommended to improve asset management to make it more effective, diversify income sources to reduce financial risks, improve revenue and operational expense management strategies, and invest in advanced health technology.
Co-Authors Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Anastasya Purnamasari Apriyanti, Metha Dwi Ari Istiqomah Bambang Sutrisno Bambang Sutrisno Buana, Yud Darman Hadi Prayitno Darto Darto Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Dwi Nita Handayani Dwi Oktariani Eka Selsabila Firdausi Endang Rahmawijaya Eva Herianti Eva Herianti Fitriasari Sintarini Gani, Nur Asni Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Koesmawan Koesmawan Luqman Hakim M. Irfan Tarmizi M. Nur A. Birton Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Mitsalina Tantri Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi N. Oneng Nurul Bariyah Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Pantjatmono, Teguh Pitra Prasetya Reyhan Jordy Daniro Riyanti Riyanti Riyanti Riyanti Riyanti Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Sabaruddin Sabarudin Sabarudin Septemberizal Septemberizal Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sulhendri Tri Ananto Tuti Trisnawati Uun Uniyawati Yahya, Putri Aleyda Yatimin Yuyun Ardianti