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ANALISIS BEBAN KERJA TERHADAP KINERJA KARYAWAN GEREJA KRISTEN INDONESIA (GKI) MALEO RAYA Mutiara Victoria Beatrix; Ninik Anggraini
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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This research is titled ‘Analysis of Workload on Employee Performance of Gereja Kristen Indonesia (GKI) Maleo Raya’. This research aims to analyse the workload towards the performance of each employee of GKI Maleo Raya. This research method uses descriptive qualitative method, which is a research method used to examine the condition of natural objects where the researcher is the key instrument. Data collection techniques used are observation, interview, focus group discussion (FGD), and documentation. Data processing analysis through data collection, data reduction, data presentation, and conclusion drawing or verification. Where the aim is to know systematically about the focus of research which includes Workload and Employee Performance. The results showed that workload affects employee performance at GKI Maleo Raya. Excessive workload can cause a decrease in employee performance. In addition, this study also found that the lack of human resources is a factor why GKI Maleo Raya employees are assigned tasks that are not in accordance with their jobdesk. In this context, management needs to pay attention to factors that can reduce employee workload, such as assigning tasks that are in accordance with their abilities, experience, and efficient time management, in order to improve employee performance.

PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KUALITAS KERJA KARYAWAN PADA PT KARYA KERINCI SEBLAT CILEUNGSI - BOGOR Nadiah Nurfauziah; Ninik Anggraini
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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The purpose of this research is to determine the positive and significant impact of the competence variable on employee work quality, to ascertain the positive and significant effect of the compensation variable on employee work quality, and to examine the simultaneous positive and significant effect of competence and compensation on employee work quality at PT Karya Kerinci Seblat Cileungsi - Bogor. The sample used was a saturated sampling technique involving 95 employees. Data collection was conducted through primary and secondary data. The method used is quantitative with an associative approach. The results of the study indicate that: (1) partially, competence has a positive effect on employee work quality, which can be evidenced by the linear regression test yielding the regression equation Y = 19.017 + 0.384X1, thus concluding that the constant value is 19.017. The t-test shows a calculated value of 5.340 and a table value of 1.986 at the 5% significance level, hence 5.340 > 1.986 with a significance level of 0.000 < 0.05. (2) Partially, compensation also has a positive effect on employee work quality, supported by the linear regression test yielding the regression equation Y = 19.017 + 0.220X2, leading to a constant value of 19.017. The t-test shows a calculated value of 2.852 and a table value of 1.986 at the 5% significance level, so 2.852 > 1.986 with a significance level of 0.005 < 0.05. (3) Simultaneously, there is a positive and significant effect of both competence and compensation on employee work quality, evidenced by the multiple linear regression equation Y = 19.017 + 0.384X1 + 0.220X2, with a coefficient of determination of 66.5%, and a calculated F value of 36.449 > table F value of 3.090 with a significance level of 0.000 < 0.05.

ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA INSTALASI LISTRIK GUNA MENENTUKAN PAJAK TERUTANG (STUDI KASUS PADA PT WIJAYA KUSUMA SAKTI KEDIRI) Vera Thessalonica Oktaviyanto; Khasanah Sahara; Ninik Anggraini
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 12 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i12.11755

This research aims to apply the calculation of Income Tax Article 23 for electrical installation services at PT Wijaya Kusuma Sakti Kediri in order to determine the correct tax payable. Income Tax Article 23 is a tax imposed on income obtained from activities in the service sector carried out by business entities. This research uses quantitative descriptive methods with primary data processed by company staff. The data analysis process involves several stages, starting from determining Taxable Income (PKP) by subtracting net profit before tax from operational expenses, carrying out fiscal reconciliation to ensure conformity between commercial and fiscal financial reports, to calculating the tax payable according to the applicable rates. The results of the research show that the application of Income Tax Article 23 calculations at PT Wijaya Kusuma Sakti Kediri has not yet calculated Income Tax Article 23 in the 2023 period, and there are several obstacles in the timeliness of tax payments and reporting. This research emphasizes the importance of fiscal reconciliation to identify and correct differences between commercial and fiscal financial reports, as well as the importance of compliance with tax regulations to avoid sanctions and fines. Thus, this research makes a significant contribution to understanding the importance of implementing fiscal reconciliation and compliance with tax regulations. These findings can be a guide for other companies in improving the accuracy of tax calculations and minimizing the risk of sanctions from the tax authorities.

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021-2023) Shintya Aprilia Utami; Khasanah Sahara; Ninik Anggraini; Srikalimah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12705

This research aims to test and analyze how profitability is influenced by proxies LONG And ROE, liquidity by proxy CR And QR, solvency by proxy THE And LTDER, and dividend policy by proxy DPR And YOU on Company Value. This research is descriptive research with quantitative methods. The sampling technique in this research is purposive sampling with a population of 30 sub-sector manufacturing companies food and beverage and obtained a sample of 8 companies food and beverage. The data analysis technique used is the classic assumption test which consists of the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test, hypothesis test which consists of the R2 coefficient of determination test, t test, and f test, as well as the multiple linear regression test. The results of this research state that profitability through LONG influence on company value with a sig value of 0.002 <0.05, profitability through ROE has no effect on company value with a sig value of 0.666 > 0.05, liquidity through CR influence on company value with a sig value of 0.058 <0.05, liquidity through QR has no effect on company value with a sig value of 0.341 > 0.05, solvency through THE has no effect on company value with a sig value of 0.988 > 0.05, solvency through LTDER has no effect on company value with a sig value of 0.486 > 0.05, dividend policy through DPR has no effect on company value with a sig value of 0.498 > 0.05, dividend policy through YOU has no effect on company value with a sig value of 0.816 > 0.05. Meanwhile, simultaneously ROA, ROE, CR, QR, DER, LTDER, DPR, And YOU influence on PBV.

PENGARUH FINANCIAL DISTRESS, BESARAN MODAL, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI Shieren Novelinda; Ninik Anggraini; Eni Srihastuti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pktb8h49

This study aims to analyze the effect of financial distress, capital size, and leverage on accounting conservatism in transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from annual financial reports. The sample consists of 10 transportation companies selected using purposive sampling. The results show that financial distress has a significant negative effect on accounting conservatism, capital size has a significant positive effect, while leverage has no significant effect. Simultaneously, these variables have a significant effect on accounting conservatism with a contribution of 26.9%.

PENGARUH KOMPETENSI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT A KASOEM PIONER OPTIK DI JAKARTA SELATAN Ai Nurul Ajijah; Ninik Anggraini
Jurnal Intelek Insan Cendikia Vol. 2 No. 8 (2025): AGUSTUS 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensi dan disiplin kerja terhadap kinerja Terhadap Kinerja Karyawan PT Kasoem Pioner Optik di Jakarta Selatan. baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik sampling yang digunakan adalah sampling jenuh yaitu menggunakan sampel sebanyak 91 responden. Teknik analisis data yang digunakan adalah analisis statistik dengan pengujian uji validitas, uji reliabilitas, uji asumsi klasik, uji linier sederhana, uji regresi linier berganda, koefesien determinasi, uji t hipotesis dan uji f hipotesis. Hasil penelitian kompetensi dan disiplin kerja terhadap kinerja karyawan PT Kasoem Pioner Optik di Jakarta Selatan. Di tunjukkan oleh persamaan regresi linear berganda Y = 17,698 + 0,188 X1 + 0,393 X2 . Hal ini dibuktikan dengan hasil uji hipotesis secara simultan diperoleh nilai fhitung > ftabel (16,629 > 3,10) dan diperkuat oleh nilai signifikansi < 0,05 (0,000 < 0,05). Hasil uji koefisien determinasi variabel komptensi (X1) dan disiplin kerja (X2) memberikan pengaruh sebesar 52,4%. terhadap kinerja karyawan PT Kasoem Pioner Optik di Jakarta Selatan. Dengan demikian maka H0 ditolak dan H3 diterima Artinya terbukti terdapat pengaruh yang signifikan secara simultan antara kompetensi (X1) dan disiplin kerja (X2) terhadap kinerja karyawan (Y) PT Kasoem Pioner Optik di Jakarta Selatan

PENGARUH PEMELIHARAAN KARYAWAN DAN MOTIVASI KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PERUSAHAAN BINTANG TIMUR LAW OFFICE DEPOK Dimas Seto Prasojo; Ninik Anggraini
Jurnal Intelek Insan Cendikia Vol. 2 No. 8 (2025): AGUSTUS 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Tujuan penelitian ini adalah untuk mengetahui Pengaruh pemeliharaan Karyawan dan motivasi kerja terhadap prestasi kerja karyawan Pada perusahaan Bintang Timur Law Office Depok baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini 60 responden dengan pendekatan asosiatif, teknik pengambilan sampel menggunakan sampling jenuh dimana semua populasi dijadikan sampel dalam penelitian ini. Analisis data menggunakan uji validitas, uji realibilitas, uji asumsi klasik, analisis regresi, analisis koefisien korelasi, analisis koefisien determinasi dan uji hipotesis. Berdasarkan hasil analisis, didapat nilai persamaan regresi Y = -0,243 + 0,616X1 + 0,376X2. dapat diartikan nilai koefisien regresi pemeliharaan karyawan bernilai positif yaitu 0,616 dan nilai koefesien regresi motivasi kerja bernilai positif yaitu 0,376. Nilai koefisien determinasi secara simultan atau kontribusi pengaruhnya sebesar 0,949 atau 94,9% menunjukkan bahwa Pemeliharaan Karyawan dan Motivasi Kerja secara simultan memberikan kontribusi sebesar 94,9% terhadap Prestasi Kerja, sementara sisanya sebesar 6,1% dipengaruhi oleh faktor lain. Dalam hasil uji parsial (Uji t) pengaruh Pemeliharan karyawan terhadap prestasi kerja karyawan menunjukkan nilai Thitung > Ttabel (28,548 > 2,002) dengan nilai signifikansi 0,00 < 0,05 yang artinya pemeliharaan karyawan berpengaruh terhadap prestasi kerja karyawan dan hasil uji parsial (Uji t) pengaruh motivasi kerja terhadap prestasi kerja karyawan menunjukkan nilai Thitung > Ttabel (24,250 > 2,002) dengan nilai signifikansi 0,00 < 0,05 yang artinya motivasi kerja berpengaruh terhadap prestasi kerja karyawan. Hasil Uji simultan (Uji F) menunjukkan nilai Fhitung > Ftabel (530,223 > 3,16) dengan nilai signifikan 0,000 < 0,05. Hal ini menyatakan bahwa Ha3 diterima yang artinya pemeliharaan karyawan an motivasi kerja secara (bersama-sama) simultan berpengaruh terhadap prestasi kerja karyawan pada Perusahaan Bintang Timur Law Office Depok

Pengaruh Profitabilitas, GCG, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Variabel Moderasi Setiawati, Galuh; Ninik Anggraini; Agus Athori
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.12147

Dalam dunia bisnis yang semakin kompetitif, perusahaan dituntut tidak hanya fokus pada pencapaian keuntungan semata, tetapi juga harus mampu meningkatkan nilai perusahaan sebagai bentuk pertanggungjawaban kepada para pemangku kepentingan. Nilai perusahaan mencerminkan persepsi investor terhadap kinerja dan prospek perusahaan di masa depan, sehingga menjadi indikator penting dalam penilaian kesehatan dan keberlanjutan suatu entitas bisnis. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, Good Corporate Governance dan ukuran perusahaan terhadap nilai perusahaan dengan Corporate Social Responsibility sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI Periode 2020-2025. Teknik purposive sampling digunakan dalam penentuan sampel pada penelitian ini sehingga diperoleh sebanyak 10 perusahaan sektor energi dengan total amatan 50. Data dianalisis menggunakan metode Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. GCG tidak berpengaruh terhadap nilai perusahaan. CSR mampu memoderasi pengaruh profitabilitas, GCG dan ukuran perusahaan terhadap nilai perusahaan. Hasil penelitian ini penting karena memberikan bukti empiris tentang peran CSR dalam memperkuat hubungan faktor internal perusahaan dengan nilai perusahaan, sekaligus mendorong praktik bisnis yang berkelanjutan, transparan, dan menarik bagi investor.

Analisis Pengaruh Debt Maturity dan Cash Holding terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening : Studi Kasus pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2023 Noara Amreta Eriawati; Ninik Anggraini; Srikalimah Srikalimah
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.339

This study aims to examine and analyze the influence of debt maturity and cash holding on dividend policy, the effect of debt maturity and cash holdings on company value, and the effect of debt maturity and cash holdings on company value through dividend policies in banking sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling technique uses the purposive sampling method. Secondary data was obtained from the annual financial statements. The data analysis method uses path analysis with two structural equations to test the direct and indirect influence of independent variables on dependent variables through intervening variables. The results of the structural equation 1 study show that debt maturity has no effect on dividend policy, and cash holdings have an effect on dividend policy. The results of structural equation 2 show that debt maturity affects the value of the company and cash holdings have no effect on the value of the company. The results of the testing of intervening variables show that dividend policy can mediate debt maturity to company value and dividend policy can mediate cash holdings to company value. The predictive ability of the two variables on the dividend policy was 13.6% and the remaining 12.6% was influenced by other variables outside the research model and the predictability of the three variables on the company's value was 15.7% and the remaining 14.7% was influenced by other variables outside the research model.

Pengaruh Profitabilitas, GCG, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Variabel Moderasi Galuh Setiawati; Ninik Anggraini; Agus Athori
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.12147

Dalam dunia bisnis yang semakin kompetitif, perusahaan dituntut tidak hanya fokus pada pencapaian keuntungan semata, tetapi juga harus mampu meningkatkan nilai perusahaan sebagai bentuk pertanggungjawaban kepada para pemangku kepentingan. Nilai perusahaan mencerminkan persepsi investor terhadap kinerja dan prospek perusahaan di masa depan, sehingga menjadi indikator penting dalam penilaian kesehatan dan keberlanjutan suatu entitas bisnis. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, Good Corporate Governance dan ukuran perusahaan terhadap nilai perusahaan dengan Corporate Social Responsibility sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI Periode 2020-2025. Teknik purposive sampling digunakan dalam penentuan sampel pada penelitian ini sehingga diperoleh sebanyak 10 perusahaan sektor energi dengan total amatan 50. Data dianalisis menggunakan metode Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. GCG tidak berpengaruh terhadap nilai perusahaan. CSR mampu memoderasi pengaruh profitabilitas, GCG dan ukuran perusahaan terhadap nilai perusahaan. Hasil penelitian ini penting karena memberikan bukti empiris tentang peran CSR dalam memperkuat hubungan faktor internal perusahaan dengan nilai perusahaan, sekaligus mendorong praktik bisnis yang berkelanjutan, transparan, dan menarik bagi investor.

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