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Pengaruh resiko kredit terhadap profitabilitas bank (Studi pada Bank Mandiri, Bank BNI dan Bank BRI) Suhartono, Suhartono; Ai Halimah; Taat Kuspriyono; Abdurrachman; Lukman Hakim; Vera Agustina Yanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.18906

Abstract

This research is motivated by Credit Risk and Profitability that occurs in National Banks, namely Bank BRI, Bank Mandiri, and Bank BNI in 2012 - 2021. This study analyzes the effect of credit risk using Non Performing Loans (NPL) while profitability uses Return On Assets (ROA). ). The research method is descriptive quantitative with observations and analytical techniques used are classical assumption test and simple linear regression test. The data used is secondary data obtained from the financial statements of Bank BRI, Bank Mandiri and Bank BNI. The sample used in this study amounted to 30 samples from 3 national banks with a total period of 10 years for each bank. The results showed that there was an influence of the credit risk variable (NPL) on profitability (ROA) with an effect of 0.729 or 72.9%. T test shows that NPL has a significant negative effect on ROA and the hypothesis is accepted. If the NPL rises, it will reduce profitability. The novelty of this research is that there are comparisons from several banks and the latest data observation period is 2012-2021.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Sub Bagian Tata Usaha Kantor Imigrasi Kelas I Non TPI Depok Luthfia Alfianti; Taat Kuspriyono
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2136

Abstract

Increasing human resources in developing organizational management is the key to increasing competitiveness and independence in the era of globalization. In this context, the government is trying to prepare State Civil Apparatus (ASN) that are professional, have competitiveness, and can anticipate rapid global changes in various areas of life. This ASN is also expected to have quality service capabilities and be able to improve performance significantly. Every government agency is required to be able to optimize its human resources to achieve organizational goals.
The Effect of Cost of Goods Sold (COGS) and Profit Contribution on Sales Volume Aisy, Nabilah Rihadatul; Suhartono; Hakim, Lukman; Yanti, Vera Agustina; Kuspriyono, Taat; Abdurrachman
Nomico Vol. 2 No. 3 (2025): Nomico - April
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xbm6s207

Abstract

In general, profit is a goal that must be achieved by the company to realize profits for the company. Where sources (Input), such as raw materials and labor are processed to produce goods or services (Output) for customers. Companies need to have products that can be sold to the general public, these products are non-physical products, raw materials or finished products that can be consumed. Researchers used a quantitative descriptive approach in this research to determine the influence of cost of goods sold and profit contribution on sales volume in manufacturing companies listed on the IDX. Researchers will explain how cost of goods sold and contribution profit affect sales volume. The research results indicate that Cost of Goods Sold (COGS) and Contribution Profit have a significant influence on the Sales Volume of manufacturing companies in Indonesia during the 2020-2022 period.
Pengaruh Gaya Kepemimpinan Dan Upah Terhadap Kinerja Karyawan Taat Kuspriyono; Sugeng Karyadi; Elpa Hermawan; Hartanto Hartanto; Sonny Fransisco Siboro
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7273

Abstract

Riset ini menguji pengaruh gaya kepemimpinan an upah terhadap kinerja kerja karyawan CV Trimegah Plasindo di Semarang. Riset ini memakai metode kuantitatif dengan analisis regresi linear berganda. Data dikumpulkan dengan kuesioner yang diberikan ke karyawan CV Trimegah Plasindo di Semarang. Teknik pengambilan sampel menggunakan teknik sensus sampling dengan jumlah populasi sebanyak 58 karyawan. Hasil riset menunjukkan secara parsial maupun secara simultan variabel gaya kepemimpinan dan upah berpengaruh terhadap kinerja karyawan CV Trimegah Plasindo di Semarang. Temuan ini bisa menjadi referensi bagi CV Trimegah Plasindo di Semarang agar dapat meningkatkan kinerja karyawan yang berdampak baik pada keberhasilan perusahaan
Pengaruh Motivasi dan Kerjasama Tim terhadap Kinerja Karyawan Super Indo Puri Depok Mas Nadia Azahra; Taat Kuspriyono; Yunidyawati Azlina
MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i3.5923

Abstract

This study was conducted in 2025 using an associative quantitative approach, data collection methods through observation, questionnaires, documentation, and literature studies. The study population included all employees of Super Indo Puri Depok Mas, with a sample size of 40 respondents using a saturated sampling technique. Data analysis was carried out with the help of Statistical Package For The Social Sciences (SPSS) software version 26. The results of the study indicate that motivation has a significant partial influence on employee performance, as indicated by the t-test with a calculated t value of 7,617 > t table 2,206. Teamwork is also proven to have a significant partial influence on employee performance, with a calculated t value of 8.523 > t table 2,206 having a significant value (0.000 <0.05). The variables of motivation (X1) and teamwork (X2) together contribute to the employee performance variable (Y) obtained by 81.1% while the remaining 18,9% is influenced by other factors not included in this study. The results of this study can be used as evaluation material and consideration for companies, to improve strategies to strengthen high motivation and build solid teamwork to improve employee performance.
Pengaruh Disiplin dan Motivasi Kerja terhadap Prestasi Kerja Karyawan pada CV Arga Jaya Konstruksi Kota Depok Olivia Zahra Khairyama; Taat Kuspriyono; Yunidyawati Azlina
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 4 (2025): Oktober : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i4.1101

Abstract

Employee performance is not merely a benchmark stipulated by an organization; rather, it constitutes a pivotal determinant that substantially contributes to the attainment of corporate objectives and long-term sustainability. Superior performance illustrates the extent to which employees are capable of executing their designated responsibilities, which subsequently exerts a direct influence on organizational productivity, efficiency, and growth trajectory. Among the multidimensional variables affecting performance, two particularly salient aspects are work discipline and work motivation. Discipline functions as a regulatory mechanism that ensures adherence to established norms, policies, and operational procedures, while motivation operates as an internal drive that fosters persistence, engagement, and consistency in accomplishing tasks. Collectively, these two dimensions are assumed to exert a decisive influence on performance outcomes. The present study endeavors to examine the impact of work discipline and work motivation on employee performance within CV Arga Jaya, located in Depok City. Employing a quantitative research design, this investigation utilizes multiple linear regression analysis facilitated through SPSS version 27. The study encompasses a population comprising employees from both administrative and operational divisions, yielding a total of 43 valid respondents. Data were elicited through the administration of structured questionnaires as the principal instrument. The empirical results reveal that work discipline (X1) and work motivation (X2) simultaneously exert a significant influence on performance (Y), corroborated by an F-count of 6.38 exceeding the F-table value of 3.23 with a significance level of 0.004. Partial analysis indicates that work discipline (X1) has a significant positive impact, with a T-count of 2.377 surpassing the T-table threshold of 2.021. Conversely, work motivation (X2) demonstrates no significant partial effect, as evidenced by a T-count of 1.339 and a significance level of 0.188. The coefficient of determination (R²) of 0.242 suggests that 24.2% of the variation in performance is explained by these factors, whereas 75.8% is attributable to variables beyond the scope of this study.
Pengaruh Pelatihan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Kencana Abadi Jaya Syarief Eko Margono; Taat Kuspriyono
Jurnal Manajemen Riset Inovasi Vol. 2 No. 3 (2024): Juli : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i3.3045

Abstract

In an ever-changing and developing business world, PT. Kencana Abadi Jaya faces constant pressure to remain competitive and grow. Optimal employee performance is a key factor in the success of the company, influenced by job training and work motivation. This study aims to: Determine the influence of job training on employee performance, determine the influence of work motivation on employee performance, and determine the simultaneous influence of job training and work motivation on employee performance at PT. Kencana Abadi Jaya. The research method used is quantitative, with data collected through surveys, interviews, observations, literature studies, and documentation during the period of April - June 2024. The population in this study is 150 employees, with a sample of 110 employees taken based on the Slovin method. Data were analyzed using SPSS with data quality tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that: Partially, job training has a positive and significant effect on employee performance, partially, work motivation has a significant effect on employee performance, and simultaneously, job training and work motivation have a positive and significant effect on employee performance at PT. Kencana Abadi Jaya.
Pengaruh Ukuran Perusahaan dan Solvabilitas terhadap Audit Delay pada Perusahaan Sub Sektor Minyak, Gas dan Batu Bara yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Hanna Febriyani; Taat Kuspriyono
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 4 (2025): Oktober :Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i4.1854

Abstract

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.
Pengaruh Work-Life Balance dan Disiplin Kerja terhadap Kinerja Pegawai Dinas Perhubungan Kota Depok Urmila Tri Cahyani; Taat Kuspriyono; Yunidyawati Azlina
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 4 (2025): Oktober : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i4.1100

Abstract

This study is based on the importance of maintaining a balance between work and personal life, as well as discipline, in supporting employee performance—particularly in the public sector. The objective of this research is to analyze the influence of work-life balance and work discipline on the performance of employees at the Department of Transportation in Depok City. A quantitative approach was used, employing a survey method. Data were collected through questionnaires distributed to 51 respondents and analyzed using multiple linear regression with the assistance of SPSS 26 software.The results indicate that the work-life balance variable (X1) significantly influences employee performance, as evidenced by a t-value of 3.787 > t-table value of 2.011 and a significance level of 0.000 < 0.05. In contrast, the work discipline variable (X2) does not have a significant partial effect, as shown by a t-value of 0.271 < t-table and a significance level of 0.787 > 0.05. However, simultaneously, both variables significantly influence employee performance, as shown by an F-value of 7.685 > F-table and a significance level of 0.001 < 0.05. The results of the coefficient of determination test show an R Square value of 0.243. This indicates that work-life balance (X1) and work discipline (X2) collectively explain 24.3% of the variation in employee performance (Y), while the remaining 75.7% is influenced by other factors beyond the scope of this study.
Pengaruh Lingkungan Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Kantor XYZ Teddy Shandro Sihombing; Taat Kuspriyono; Yunidyawati Azlina
MAMEN: Jurnal Manajemen Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i4.6455

Abstract

This study aims to analyze the influence of the work environment and work discipline on employee performance at XYZ Office. The background of this research stems from the real conditions observed in the workplace, including limited facilities, poor interpersonal relationships, and recurring disciplinary violations such as tardiness, low responsibility, and lack of communication ethics. The research employed a quantitative approach using a survey method and inferential statistical analysis. The population consisted of 40 employees, all of whom were included as samples using a saturated sampling technique. Data were collected through observation and questionnaires, then analyzed using SPSS version 25. The results indicate that the work environment has a positive and significant effect on employee performance, with a t-value of 4.151 greater than the t-table value of 2.026, while work discipline also has a significant influence with a t-value of 4.724 > 2.026. Simultaneously, both variables significantly affect employee performance, supported by an f-value of 132.380 > 3.24 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.877 indicates that 87.7% of the variation in employee performance is explained by the work environment and discipline, while the remaining 12.3% is influenced by other factors. These findings emphasize that a supportive and safe work environment, combined with consistent and fair discipline, plays a vital role in improving employee performance in public institutions.
Co-Authors . Syamsulbahri Abdurrachman Abdurrachman Abdurrachman, Abdurrachman Adhar, Andi Muhammad Agustina Yanti, Vera Ai Halimah Aisy, Nabilah Rihadatul Ana Ramadhayanti Anatassya, Anatassya Annissa winda junita Anwar, Syafina Ardana, Mohamad Arifai Ilyas Azlina, Yunidyawati Bay, David Eko Octavian Dafa Firmansyah Hidayat Damayanti, Widya Dante Rio Sebastian Dede Mustomi Dede Suleman Dedi Suharyadi Della Wulandari Dewi Ayu Nur Wulandari Dewi Ayu Nur Wulandari Dinar Riftiasari Donny Dharmawan Dyah Octavia Eigis Yani Pramularso Ela Nurela Sari Ela Nurelasari Elmira Siska Elpa Hermawan Eulin Karlina Fahmi Kamal Fahmi Kamal Fatiha, Syalysia Luna Fatikha Turrizkiyah Fatkhuri Fauziah Rahmah Fitri Rahmiyatun, Fitri G. Gunawan Hanna Febriyani Hanum, Nur Alliza Pramudya Resita Hartanto Haryani Helmi Ali Hilarius Wandan Ibnu Akil Ida Zuniarti, Ida Ilham Maulana Imelda Sari Iqbal Saputra Istiqomah Melati Subardi Jayawarsa, A.A. Ketut Joko Ariawan Junita Marcela Putri Junita Marcela Putri Kespandiar, Tengku Lady Diana Warpindyastuti Lestari, Hana Dwi Lukman Hakim Lukman Hakim Lukman Hakim Lukman Hakim Lukman Hakim6 Luthfia Alfianti Maulida, Anjelika Melistiana Rachmawati Menari Sitohang Murifal, Badar Musran Munizu Nabilah Rihadatul Aisy Nadia Azahra Natasya Rizkia Rahmadona Nauval, Rossi Ramadhanty Niken Larasati Nisa, Navira Aura NOVITA DAMAYANTI Nur Azizah Nurvi Oktiani Olivia Zahra Khairyama Piko Hendrianto Rafin Dwi Purnomo Rani Kurniasari Ranti Fauziah Rianti Setyawasih Riezky Pahlevi, Raden Mohammad Rizky Amalia Roy Irawan Salsabila, Jihan Salvana, Alsa Diva Silaban, Indry Sinthya dewi SILVIA EKASARI Siti Nur Halizah Slamet Heri Winarno Sofyan Marwansyah sonny fransisco siboro Sri Rusiyati Suci Dwi Purwati Sugeng Karyadi Suhar tono Suhartono Suhartono Suhartono suhartono - Suhartono Suhartono Suhartono Suhartono Sunarti Sunarti Sunarti Syam, Amandasyifa Syamsul Arifin Syarief Eko Margono Teddy Shandro Sihombing Teni Agustina Urmila Tri Cahyani Vera Agsutina Yanti Vera Agustina Yanti Vera Agustina Yanti Wa Ode Nur Wa Ode Nur Ainun Winda Rahmawati Yudyanto Ilham Perdana Yuliantari, Kartika Yusuf, Ghufran Faishal