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EFFECT OF RETURN ON ASSET, OPERATING CASH FLOWS AND EARNING ON RETURN OF SHARES WITH LEVERAGE AS MODERATING VARIABLES IN MINING COMPANIES Desmayanti, Sitanggang; Irawati, Irawati; Hafni, Layla; Siregar, Helly Aroza; Suryani, Febdwi
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5656

Abstract

This study aims to analyze Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on stock returns with Leverage (DAR) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (BEI). The population used is 49 mining companies on the IDX for the 2017-2019 period. Sampling in this study used a purposive sampling method with the criteria for mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period and companies that were delisted during the 2017-2019 period and the availability of required Annual Financial Report data for the 2017-2019 period. Based on these criteria, the number of samples in this study was determined by 41 companies. The analysis technique used in this research is moderating variable regression analysis with interaction tests with the help of SmartPLS software. The results showed that analyzing Return On Asset (ROA) and Operating Cash Flow had a positive and insignificant effect on stock returns, while the EPS variable had a negative and insignificant effect on stock returns, and leverage as a moderating variable had a positive and insignificant effect on the relationship Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on the return of mining companies on the Indonesia Stock Exchange for the 2017-2019 period. Penelitian ini bertujuan untuk menganalisis Return On Asset (ROA), Operating Cash Flow, dan Earning Per Share (EPS) terhadap return saham dengan Leverage (DAR) sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 49 perusahaan pertambangan di IDX untuk periode 2017-2019. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2019 dan perusahaan yang telah dihapus dari daftar (delisted) selama periode 2017-2019 serta ketersediaan data Laporan Keuangan Tahunan (APBN) yang dibutuhkan untuk periode 2017-2019. Berdasarkan kriteria tersebut, jumlah sampel dalam penelitian ini ditentukan sebanyak 41 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi variabel moderasi dengan uji interaksi dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa analisis Return On Asset (ROA) dan Operating Cash Flow memiliki pengaruh positif dan tidak signifikan terhadap return saham, sedangkan variabel EPS memiliki pengaruh negatif dan tidak signifikan terhadap return saham, dan leverage sebagai variabel moderasi memiliki pengaruh positif dan tidak signifikan terhadap hubungan Return On Asset (ROA), Operating Cash Flow dan Earning Per Share (EPS) pada return perusahaan pertambangan di Bursa Efek Indonesia untuk periode 2017-2019.
THE INFLUENCE OF JOB INSECURITY, WORKING ENVIRONMENT, AND ORGANIZATIONAL CULTURE ON EMPLOYEE TURNOVER INTENTION AT PT. YANMARINDO PERKASA Tjahjana, Dominicus Josephus Swanto; Pricyla, Cyndi; Sudirman, Sudirman; Hafni, Layla; Syahputra, Hidayat; Tanjung, Amries Rusli; Indrastuti, Sri
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5734

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh ketidakamanan kerja, lingkungan kerja, dan budaya organisasi terhadap niat berhenti kerja karyawan di PT. Yanmarindo Perkasa. Sampel yang digunakan dalam penelitian ini adalah 145 karyawan tetap dan jenis analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan regresi linier berganda. Hasil penelitian ini sebagian menunjukkan bahwa 1) Variabel ketidakamanan kerja berpengaruh terhadap niat berhenti kerja, artinya tingkat ketidakamanan kerja yang dialami karyawan, baik tinggi maupun rendah, berpengaruh terhadap tingkat niat berhenti kerja. 2) Variabel lingkungan kerja tidak berpengaruh terhadap kinerja karyawan, artinya lingkungan kerja yang nyaman atau tidak nyaman tidak berpengaruh terhadap niat berhenti kerja karyawan. 3) Variabel budaya organisasi tidak berpengaruh terhadap niat berhenti kerja karyawan, artinya budaya organisasi, baik meningkat maupun menurun, tidak berpengaruh terhadap niat berhenti kerja karyawan. The purpose of this study was to determine the effect of job insecurity, work environment, and organizational culture on employee turnover intention at PT. Yanmarindo Perkasa. The sample used in this study was 145 permanent employees and the type of data analysis used in this study was descriptive analysis and multiple linear regression. The results of this study partially indicate that 1) Job insecurity variables affect turnover intention, meaning that the level of job insecurity experienced by employees, whether high or low, affects the level of turnover intention. 2) Work environment variables do not affect employee performance, meaning that a comfortable or uncomfortable work environment does not affect employee turnover intention. 3) Organizational culture variables do not affect employee turnover intention, meaning that organizational culture, whether increasing or decreasing, does not affect employee turnover intention.
Digitalisasi Bisnis Peternakan Kambing Syariah sebagai Upaya Pemberdayaan Masyarakat Hafni, Layla; Rahman, Sarli; Fadrul, Fadrul; Suharti, Suharti; Wijaya, Evelyn; Purwati, Astri Ayu; Octafilia, Yusnita; Safari, Surya; Junaedi, Achmad Tavip
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5736

Abstract

Peternakan kambing merupakan sektor agribisnis berbasis rakyat yang memiliki potensi besar dalam meningkatkan perekonomian masyarakat. Namun demikian, sebagian besar peternak masih menggunakan sistem pengelolaan tradisional yang berdampak pada rendahnya produktivitas, transparansi, dan akses pasar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat bisnis peternakan kambing melalui penerapan teknologi digital dan model bisnis berbasis syariah. Metode pelaksanaan meliputi seminar, pelatihan, dan diskusi interaktif yang melibatkan akademisi, peternak, dan pemangku kepentingan. Materi yang diberikan mencakup pencatatan digital, Business Model Canvas (BMC), pemanfaatan IoT dalam pemantauan ternak, serta skema pembiayaan syariah. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap pengelolaan peternakan modern, pemasaran digital, dan praktik bisnis yang etis sesuai prinsip Islam. Program ini berkontribusi dalam meningkatkan kapasitas manajerial peternak serta mendorong pengembangan agribisnis yang berkelanjutan dan berkeadilan.
Tactical Vision: Mediation of Tactical Commitment & Moderation of Public Trust in Police Performance Lasri, Lof; Purwati, Astri Ayu; Hafni, Layla; Deli, Mazzlida Mat; Hamzah, Muhammad Luthfi
Journal of Applied Business and Technology Vol. 7 No. 1 (2026): Jounal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/wymenv30

Abstract

This study investigates the impact of visionary leadership on police performance, emphasizing the mediating role of tactical commitment and the moderating effect of public trust within the context of the Tandun Sector Police (Polsek Tandun), Indonesia. Despite the critical role of sub-district police units in maintaining law and order, challenges such as low case resolution rates, personnel demotivation, and limited community trust have hindered optimal performance. Using a quantitative research design, data were collected from 55 police personnel through total sampling and 55 community members through purposive sampling. Structural analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test direct, indirect, and interaction effects. The results indicate that visionary leadership significantly enhances tactical commitment, which partially mediates its relationship with police performance. Furthermore, public trust strengthens the influence of visionary leadership on operational outcomes, demonstrating its crucial role as a moderating factor. These findings underscore the importance of integrating internal leadership practices with external community engagement to achieve sustainable performance improvements. Theoretically, this research advances policing and public management literature by introducing tactical commitment as a policing-specific construct and positioning public trust as an external legitimizing factor. Practically, the study offers actionable strategies for police leaders to foster tactical readiness, community collaboration, and organizational innovation. Future research is encouraged to explore longitudinal designs, larger samples across multiple regions, and additional variables such as organizational culture and technological adaptation to further enrich the understanding of police performance dynamics.
Digital Workplace Adaptation: A Comparative Analysis Of The Effects Of Workload And Innovation On The Performance Of Millennial vs. Non-Millennial Employees Isnaidi, Isnaidi; Purwati, Astri Ayu; Hafni, Layla
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.10626

Abstract

This study investigates the impact of digital workload on employee performance, mediated by employee loyalty and moderated by individual innovation behavior, with a generational perspective distinguishing between millennial and non-millennial employees. Utilizing a quantitative explanatory approach, data were collected via total sampling of 52 BAPPEDA employees and analyzed through Structural Equation Modeling using Partial Least Squares (SEM-PLS) and Multi-Group Analysis (MGA). Findings reveal that digital workload negatively affects performance, particularly among non-millennials, while employee loyalty and innovation behavior positively influence performance. Digital adaptation acts as a crucial moderator, buffering the adverse effects of digital workload and enhancing the positive impact of innovation. The study underscores the importance of digital literacy, innovation culture, and tailored generational strategies to optimize employee performance in digitizing public institutions.
Co-Authors AA Sudharmawan, AA Achmad Tavip Junaedi Adriani Adnani Ahmad Himawan Ahmad Rifqi Amin, Amiruddin M Amries Rusli Tanjung Andi Andi Andi Andi Andrianus Salim Angelina, Vanessa Anita Anita Anne Putri Anton Anton Boby Daniswara Halim Budiyanto Budiyanto Carolita, Carolita Chandra, Jennifer Chandra, Stefani Chitarany Biantary David David Deli, Mazzlida Mat Depari , Surya Safari Sembiring Desmayanti, Sitanggang Devi Diana Sari Dominicus Josephus Swanto Dominicus Josephus Swanto T Dona Ikranova Eka Risma Putri Emi Handriana Ericca, Shierlly Ericson Rony Jaya R evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul, Fadrul Fakhri Rabialdy Farhan Firdaus Fernandho, Michael Gus Andri Hamzah, Muhammad Luthfi Hardilah, Febriola Harry Patuan Panjaitan Hendri Gunawan Hocky, Agus Ilyas Ilyas Indrastuti, Sri Irawati Irawati Isnaidi, Isnaidi JosephusSwanto, Dominicus Katsute, Yoshinaga Kevin Marclinto Khelliwaty Chandra Kuswoyo Kuswoyo Lasri, Lof Leo Chandra Librina Tria Putri Limi Lyana Martha Martha Martha Ng Mimelientesa Irman Miran, Ikas Musliadi Musliadi Mustafa Kamal Nana Fitriani Nia Husni Nicholas Renaldo Nur Seri Octafilia, Yusnita Panjaitan, Harry P. Pricyla, Cyndi Prihastuti, Asepma Hygi Purba, Jansaris Othniel Purnama, Intan Purwati, Astri Ayu Putri, Librina Tria Putri, Novita Yulia Rahman, Sarli Renita Astri Richard Andelman Rismawati Rismawati Safari SD, Surya Sarisa Sarisa Sheerad Sahid Siregar, Helly Aroza Siswoyo Siswoyo Siti Maryam Sri Indrastuti Sudirman Sudirman Suharti Suharti Suharti Suhermin, Suhermin Surya Safari SD Surya, Cardy Suryani, Febdwi Susi Indrawati Br Hutasoit Suwitho, Suwitho Suyono Suyono Swanto T, Dominicus Josephus Swanto, Dominicus Josephus Syahputra, Hidayat Syamsiar, Syamsiar T, Dominicus Josephus Swanto Teddy Chandra Teddy Triyanda Tengku Arief Lukman Thaief, Ilham Tjahjana, Dominicus Josephus Swanto Vanesa, Setevy Venny Prajnawati Vivi Anggraini S Wijaya, Evelyn Yulianda Nofika Sari Yutiandry Rivai Zulfadil Zulfadil