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Taat Kuspriyono, Taat
Universitas Bina Sarana Informatika
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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.
Pengaruh Motivasi dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada Kantor Cabang Pegadaian Kelapa Dua Depok Iqbal Saputra; Taat Kuspriyono; Yunidyawati Azlina
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2316

Abstract

This study aims to determine the effect of motivation and physical work environment on employee performance at the Pegadaian Branch Office in Kelapa Dua, Depok. The method used is a quantitative approach with the distribution of questionnaires to 33 respondents as samples. This study uses a saturated sampling technique. The data analysis was conducted using IBM SPSS version 21 through validity tests, reliability tests, classic assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression tests, T tests, F tests, and determination coefficients. The results show that both motivation and physical work environment partially have a positive and significant effect on employee performance. Motivation contributes 50.4%, while the physical work environment contributes 50.9%. Simultaneously, both motivation and physical work environment together have an influence on employee performance of 63.8%. Meanwhile, the rest is influenced by other factors that were not examined in this research. Based on the results of this study, it can be concluded that increasing motivation and improving the physical work environment can effectively enhance employee performance. These findings are expected to serve as a reference for management in making human resource policy decisions. Future researchers are encouraged to increase the number of respondents and introduce other variables to obtain more detailed analysis results.
Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan Suhartono, Suhartono; Nauval, Rossi Ramadhanty; Kuspriyono, Taat; Hakim, Lukman; Yanti, Vera Agustina
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 22, No 2 (2024): September 2024
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v22i2.22286

Abstract

Bagi investor informasi tentang Debt to Equity Ratio (DER), Return on Assets (ROA) dan Earning Per Share (EPS) menjadi kebutuhan yang sangat mendasar dalam kebutuhan pengambilan keputusan dalam membeli saham. Oleh karena itu tujuan penelitian ini untuk mengetahui dan menjelaskan hasil hipotesis pengaruh Debt to Equity Ratio (DER), Return on Assets (ROA) dan Earning Per Share (EPS) terhadap Nilai Perusahaan pada perusahaan PT Multi Bintang Indonesia Tbk yang terdaftar di BEI pada tahun 2014-2022. Metode pengumpulan data pada penelitian ini adalah dokumentasi melalui laporan keuangan dan dengan metode analisanya berupa analisis kuantitatif yaitu metode analisis linier berganda. Dapat disimpulkan hasil penelitian ini bahwa secara parsial variabel DER, ROA dan EPS berpangaruh terhadap nilai perusahaan dan secara simultan variabel DER, ROA, EPS berpengaruh secara signifikan terhadap nilai perusahaan. Hasil dari persamaan analisis regresi linear berganda adalah PBV = -1433,9 + 1148,1 DER + 3572,7 ROA – 2315,2 EPS + e dengan nilai R square sebesar 62,2%. Hasil penelitian bagi investor bila menanamkan modalnya dapat menggunakan variabel DER dan ROA sebagai acuan dalam berinvestasi. Bagi perusahaan, dengan memperhatikan dan meningkatkan rasio DER dan ROA dapat menarik minat investor untuk berinvestasi, maka akan meningkatkan nilai perusahaan
Pengaruh ROA dan ROE Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI Suhartono, Suhartono; Salsabila, Jihan; Yanti, Vera Agustina; Kuspriyono, Taat; Hakim, Lukman
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.18352

Abstract

Pasar saham menjadi salah satu elemen penggerak ekonomi di semua negara di dunia. Banyak pengusaha baik domestik maupun asing yang akan menanamkan dana mereka di pasar saham tersebut, sehingga akan secara langsung mempengaruhi peningkatan perekonomian masyarakat. Banyak negara telah mengalami peningkatan pendapatan karena memiliki pasar saham yang terlindungi secara efektif. Penelitian ini bertujuan untuk mengidentifikasi dampak ROA dan ROE terhadap kinerja profitabilitas saham pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia. Dalam metode riset ini, informasi yang dianalisis terdiri dari data yang memiliki skala interval dan juga data tambahan yang diperoleh dari laporan keuangan setiap tiga bulan dari tahun 2020 hingga 2022. Kemudian, data tersebut dianalisis menggunakan program SPSS dengan menggunakan pengujian asumsi klasik, analisis regresi berganda, dan pengujian hipotesis. Temuan dari penelitian ini menyatakan bahwa keuntungan saham dipengaruhi secara signifikan oleh ROA dan ROE, baik secara individual maupun secara kolektif. Salah satu tanda prestasi yang baik dari saham suatu perusahaan adalah apabila perusahaan tersebut menunjukkan tingkat ROA meningkat. ROE yang tinggi dari sebuah perusahaan menunjukkan kinerja yang sangat baik dalam menghasilkan keuntungan dan memberikan pengembalian yang menguntungkan bagi para investor. Kata Kunci: ROA, ROE, Return Saham
Digitalisasi Pemasaran Produk Olahan Singkong Sebagai Upaya Peningkatan Penjualan Pada Rumah Singkong Niknok Depok Wulandari, Dewi Ayu Nur; Sunarti, Sunarti; Kuspriyono, Taat; Lestari, Hana Dwi; Hanum, Nur Alliza Pramudya Resita; Maulida, Anjelika; Bay, David Eko Octavian
Abditeknika Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v4i2.4650

Abstract

Digitalisasi telah menjadi faktor penting dalam meningkatkan efisiensi dan aksesibilitas berbagai aspek kehidupan, termasuk dalam pemasaran produk-produk lokal. Mitra kegiatan pengabdian masyarakat ini adalah Rumah Singkong Niknok Depok dengan fokus pada digitalisasi pemasaran produk olahan singkong untuk meningkatkan penjualan. Tujuan dari kegiatan ini adalah untuk mengintegrasikan teknologi digital dalam strategi Pemasaran dengan menggunakan aplikasi e-commerce untuk memperluas jangkauan pasar dan memperkenalkan produk olahan singkong secara lebih efektif kepada konsumen potensial. Metode yang digunakan meliputi pelatihan kepada pemilik usaha dalam menggunakan aplikasi e-commerce untuk meningkatkan penjualan. Hasil pengabdian ini menunjukkan peningkatan pengetahuan dari mitra terhadap penggunaan aplikasi e-commerce https://singkongniknok.com. Implikasi dari kegiatan pengabdian masyarakat ini adalah bahwa digitalisasi dapat menjadi alat yang efektif dalam meningkatkan daya saing produk olahan lokal di pasar yang semakin kompetitif secara global.   Digitalization has become an important factor in increasing the efficiency and accessibility of various aspects of life, including the marketing of local products. The partner for this community service activity is Rumah Singkong Niknok Depok, which focuses on digitalizing the marketing of processed cassava products to increase sales. The objective of this activity is to integrate digital technology into marketing strategies by using e-commerce applications to expand market reach and more effectively introduce processed cassava products to potential consumers. The methodology used includes training business owners in the use of e-commerce applications to increase sales. The results of this service show an increase in the partners' knowledge of how to use the e-commerce application https://singkongniknok.com. This community service activity implies that digitalization can be an effective tool to increase the competitiveness of locally processed products in an increasingly competitive global market. The research results show that the sales website is able to increase market reach, speed up the transaction process, and improve the digital skills of Niknok cassava house partners, which ultimately contributes to increasing business competitiveness in the digital era.
Pengaruh Kompetensi dan Pelatihan Kerja terhadap Kinerja Pegawai pada Biro Umum dan Pengadaan Kementerian Pertanian Republik Indonesia Fatikha Turrizkiyah; Taat Kuspriyono; Yunidyawati Azlina
Jurnal Manajemen Bisnis Era Digital Vol. 2 No. 4 (2025): November : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v2i4.880

Abstract

In the digital era and global competition, employee performance is a key factor in enhancing the effectiveness of public services. Competence and job training are considered two important factors that can support improvements in employee performance within an institution. This research employs a quantitative approach with an associative method to identify correlations and impacts between variables. Data were collected through a questionnaire distributed to 40 respondents using total sampling technique. Data analysis was conducted using SPSS version 21 through validity tests, reliability tests, multiple linear regression, T - tests, F - tests, and the coefficient of determination. The results showed that competence has a positive and significant effect on employee performance, with a t - value of 2.461 and a significance of 0.19, and job training also has a positive and significant effect on employee performance, with a t - value of 7.006 and a significance of 0.000. Simultaneously, competency and job training together influence employee performance by 60.2% while the remaining 39.8% is influenced by factors not discussed in this research. Job training shows a more dominant influence compared to competency.
Pengaruh Motivasi dan Pelatihan Kerja terhadap Kinerja Pegawai pada Sekretariat Dinas Perhubungan Kabupaten Bogor Adhar, Andi Muhammad; Taat Kuspriyono; Yunidyawati Azlina
Jurnal Manajemen Bisnis Era Digital Vol. 2 No. 4 (2025): November : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v2i4.884

Abstract

In the era of globalization and increasingly tight competition, employee performance is one of the determining factors for the success of public services and the implementation of government work programs. Therefore, the quality of human resources owned plays a very important role in supporting the success of the organization, including in the Bogor Regency Transportation Service environment. This study was conducted against the background of indications of problems in motivation and job training at the Bogor Regency Transportation Service Secretariat. This study uses associative statistical quantitative methods. Data were collected through questionnaires distributed to 40 respondents with total sampling techniques. Data analysis was carried out using SPSS software version 23, primary data collection through questionnaires and secondary data from journals and relevant scientific works. The data obtained were then analyzed through validity tests, reliability, multiple linear regression, T tests, F tests, and coefficient of determination tests. The results of the study showed that motivation has a significant positive effect on employee performance, with a t-count value of 3.988 and a significance of 0.000. And also, job training has a significant positive effect on employee performance, with a t-count value of 5.694 and a significance of 0.000. Simultaneously, motivation and work training together influence employee performance by 74.5%, while the remaining 25.5% is influenced by other variables not discussed in this study.
Co-Authors . Syamsulbahri 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 Fahmi Kamal Fahmi Kamal Fatiha, Syalysia Luna Fatikha Turrizkiyah Fatkhuri Fauziah Rahmah Fitri Rahmiyatun Hanna Febriyani Hanum, Nur Alliza Pramudya Resita Hartanto Haryani Helmi Ali Hilarius Wandan Ibnu Akil Ida Zuniarti Ida Zuniarti, Ida Ilham Maulana Imelda Sari Iqbal Saputra Istiqomah Melati Subardi Jayawarsa, A.A. Ketut Joko Ariawan Junita Marcela Putri Junita Marcela Putri Karlina, Eulin Kespandiar, Tengku Lady Diana Warpindyastuti Lestari, Hana Dwi Lukman Hakim Lukman Hakim Lukman Hakim Luthfia Alfianti Maulida, Anjelika Melistiana Rachmawati Murifal, Badar Musran Munizu Nadia Azahra Natasya Rizkia Rahmadona Nauval, Rossi Ramadhanty Niken Larasati Nisa, Navira Aura Nur Azizah Nurvi Oktiani Olivia Zahra Khairyama Piko Hendrianto Rafin Dwi Purnomo Rani Kurniasari Rianti Setyawasih Riezky Pahlevi, Raden Mohammad 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 Sunarti Sunarti Sunarti Syam, Amandasyifa Syamsul Arifin Syarief Eko Margono Teddy Shandro Sihombing Teni Agustina Urmila Tri Cahyani Vera Agustina Yanti Wa Ode Nur Ainun Winda Rahmawati Yudyanto Ilham Perdana Yuliantari, Kartika Yusuf, Ghufran Faishal