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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) AL-ULUM : Jurnal Ilmu Sosial dan Humaniora International Journal of Community Service & Engagement
Indrawati Mara Kesuma
Universitas Bina Insan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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The Effect of Work Discipline on Employees Performance with Motivation as a Moderating Variables in the Inspectorate Office of Musi Rawas District Surajiyo Surajiyo; Suwarno Suwarno; Indrawati Mara Kesuma; Tri Gustiherawati
International Journal of Community Service & Engagement Vol. 2 No. 1 (2021)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v2i1.189

Abstract

This study aims to determine the effect of work discipline and employee performance and the influence of motivation on the relationship between work discipline and employee performance. Work discipline is an attitude that is indispensable for everyone to improve performance in order to achieve organizational goals. Motivation leads to disciplinary attitudes, high motivation for work discipline can affect employee performance. This study uses simple regression analysis and interaction test or Moderated Regression Analysis (MRA) The population in this study includes employees at the Inspectorate Office of Musi Rawas Regency. The sample of this study amounted to 68 employees, selected using a saturated sampling method. The data collection technique used a questionnaire. The results of this study indicate that work discipline has a significant effect on employee performance (Y), as evidenced by the value t_count for the Work Discipline variable (X_1) is greater than the t-table value. This indicates a significant influence between Work Discipline (X_1) on Employee Performance (Y) at the Inspectorate Office of Musi Rawas Regency. So it can be said that the hypothesis is accepted. The next result is that the motivation variable is a moderating moderating variable in the relationship between work discipline and employee performance. Motivation as a moderation variable affects the relationship between Work Discipline (X_1) and Employee Performance (Y). So, Motivation (X_2) as a Moderation variable has an effect on the relationship of Work Discipline (X_1) and Employee Performance (Y) at the Inspectorate Office of Musi Rawas Regency. Thus it can be concluded that the hypothesis is accepted. So it can be said that the Motivation variable (X_2) as a Moderation variable affects the relationship between the Work Discipline variable (X_1) on Employee Performance (Y). Motivation as a moderation variable has an influence on the relationship between work discipline and employee performance. So, giving motivation to employees is important so that giving motivation should be further improved at the Inspectorate Office of Musi Rawas Regency so that employee performance can increase even more.
Pengaruh Return On Asset, Return On Equity, Net Profit Margin Terhadap Harga Saham Pada Perusahaan Pertambangan Sub Sektor Pertambangan Minyak Dan Gas Bumi di Bursa Efek Indonesia Periode 2014-2018 Weni Susanti; Indrawati Mara Kesuma; Wisdalia Maya; Nadia Putri Rifvi Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v9i2.1325

Abstract

Penelitian ini bertujuan untuk mengetahui Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) terhadap Harga Saham Perusahaan Pertambangan Sub Sektor Pertambangan Minyak dan Gas Bumi. Populasi dalam penelitianan ini berjumlah 10 Perusahaan. Sampel dalam penelitian ini sebanyak sembilan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu 2014-2018. Metode dalam pengambilan sampel yang digunakan dalam penelitian ini adalah Purposive Sampling. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi data. Berdasarkan hasil uji hipotensis menggunakan regresi liner berganda dengan program SPSS 24, diketahui bahwa Return On Asset (ROA) secara parsial tidak berpengaruh signitifikan terhadap harga saham, Return On Asset (ROE) secara tidak parsial berpengaruh signitifikan terhadap harga saham, dan Net Profit Margin (NPM) secara parsial tidak berpengaruh signitifikan terhadap harga saham. Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) secara bersama-sama (simultan) tidak berpengaruh signitifikan terhadap harga saham.
Pengaruh Financial Knowledge, Financial Attitude Terhadap Financial Behavior Dengan Locus Of Control Sebagai Variabel Mediasi (Pada Fakultas Ekonomi dan Bisnis Universitas Bina Insan) Suwarno Suwarno; Arisky Andrinaldo; Supriyanto Supriyanto; Indrawati Mara Kesuma; Ana Amila Debsi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.793

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan keuangan dan sikap keuangan terhadap perilaku keuangan dengan locus of control sebagai variabel mediasi pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bina Insan Lubuklinggau. Menggunakan metode kuantitatif, dan teknik pengumpulan data dengan penyebaran kuesioner kepada 297 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bina Insan Lubuklinggau. Hasil pengujian menunjukkan bahwa pengetahuan keuangan berpengaruh signifikan terhadap locus of control dengan thitung = 5,754. Sikap keuangan berpengaruh signifikan terhadap locus of control dengan thitung = 2,735. Pengetahuan keuangan berpengaruh signifikan terhadap perilaku keuangan dengan thitung = 4,487. Sikap keuangan berpengaruh signifikan terhadap perilaku keuangan dengan thitung= 3,264. Locus of control berpengaruh signifikan terhadap perilaku keuangan dengan thitung = 7,918. Pengetahuan keuangan dan sikap keuangan berpengaruh signifikan terhadap locus of control dengan nilai Sig sebesar 0,000. Pengetahuan keuangan dan sikap keuangan berpengaruh signifikan terhadap perilaku keuangan dengan nilai Sig sebesar 0,000. Pengetahuan keuangan berpengaruh signifikan terhadap perilaku keuangan dengan locus of control sebagai variabel mediasi dengan thitung sebesar 4,36. Sikap keuangan berpengaruh signifikan terhadap perilaku keuangan dengan locus of control sebagai variabel mediasi dengan nilai thitung sebesar 2,56.
Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Aplikasi Keuangan Berbasis Android SI APIK Dina Arista Prihatin; Arisky Andrinaldo; Indrawati Mara Kesuma; Martini Martini; Weni Susanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4013

Abstract

The purpose of this study is to determine the Analysis of the Preparation of Financial Statements Based on SAK EMKM in the Implementation of the APIK SI Financial Application at the Tempe Cipto Roso Factory, Megang Sakti District. The type of research used is descriptive research with qualitative data analysis using primary data sources and secondary data sources. Agency theory is a reference in this research theory that explains the working relationship between company owners and company management. The results of this application are financial reports such as balance sheets, cash flow statements and income statements. In addition, this application can accurately describe the company's financial status.
Literacy and Knowledge of Financial Behavior Indrawati Mara Kesuma; Ronal Aprianto; Nora Puspita; Suyadi Suyadi; Suwarno Suwarno; Weni Susanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4980

Abstract

The purpose of this study was to analyze and measure the effect of financial literacy and financial knowledge on financial management behavior in active students of private universities in Lubuklinggau City. The total population in this study was 8,071 students and the sample technique used was random sampling using the slovin formula. Data was collected using a questionnaire method from 381 students who were the sample in this study. The data analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test (outer model and inner model) with the help of the PLS version 3.0 software program. The results of this study indicate 1) that financial literacy has a negative and significant effect on financial management behavior in active students of private tertiary institutions in Lubuklinggau City with a statistical value showing a number of 1.600 which is <1.96 and it can also be proven that the P values ​​are 0.110 or called more greater than 0.005 2) that financial knowledge has a positive and significant effect on financial management behavior in active students of Lubuklinggau City Private Higher Education with a statistical value showing a number of 14.446 which is> 1.96 and it can also be proven that the P Values are worth 0.000 or are called smaller of 0.005 and 3) that financial literacy and financial knowledge have a positive effect on financial management behavior in active students of private universities in Lubuklinggau City. This is evidenced by the R-Square value of 0.628.
The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation Arisky Andrinaldo; Indrawati Mara Kesuma; Retno Ulfayatun Hidayah; Randi Alfarizi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6348

Abstract

The aim of this research is to determine the effect of good corporate governance on firm value in food and beverage companies on the Indonesia Stock Exchange with financial performance as a moderating variable. This research is quantitative research. The number of companies in the food and beverages subsector consists of 30 (thirty) companies. The sample in this research consisted of 13 companies over 5 years. Data collection is carried out through financial reports. This research data was analyzed using a moderation test. The findings of this research indicate that 1) There is an influence of financial performance on firm value. 2) There is an influence of Independent Commissioners on firm value. 3) There is an influence of Independent Directors on firm value. 4) There is an influence of Independent Audit on firm value. 5) There is a moderating influence of the Independent Commissioner's financial performance on firm value. 6) There is a moderating influence of independent directors' financial performance on firm value. 7) There is a moderating influence of financial performance on Independent Audit on firm value in Food and Beverage Companies on the Indonesian Stock Exchange.
Pengaruh Digital Strategy, Accounting information Quality terhadap Digitalization Adoption (Studi Empiris Pada Pelaku Usaha Mikro Kota Lubuk Linggau) Bella Nur Anggraini; Eri Triharyati; Dian Wulan Sari; Indrawati Mara Kesuma
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 11, No 1 (2025): Edisi April
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v11i1.18538

Abstract

This study aims to find out and analyze the impact of the unfluence of Digital Strategy, Accounting Information Quality on Digitalization Adoption on Micro Enterprises in Lubuklinggau City. The population in the study is 29,536 micro businesses. To determine the sample in this study, the calculation of the Slovin Formula was used to that it became 100 samples in the micro business of Lubuklinggau City. The method used in this study is the Quantitative Research Method. The data in this study was collected using a questionnaire that had been distributed to micro businesses in Lubuklinggau City and analyzed the data using SPSS Statistics 27. The results in this study are that Digital Strategy has significant effect on Digitalization Adoption, Accounting Information Quality has a significant effect on Digitalization Adoption, dan the Regression Model Detects the influence of Digital Strategy, Accounting Information Quality on Digitalization Adoption. 
PENGARUH SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA LUBUK RUMBAI putri eka lestari; Indrawati Mara Kesuma; Yuli Nurhayati; Dheo Rimbano
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 11, No 1 (2025): Edisi April
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v11i1.18365

Abstract

Penelitian ini bertujuan untuk memastikan Pengaruh Sosialisasi Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap kepatuhan wajib pajak di Desa Lubuk Rumbai secara Parsial dan Simultan. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Populasi penelitian terdiri dari 1.719 wajib pajak tahun 2022-2024, responden penelitian berjumlah 325 orang wajib pajak yang diambil dengan menggunakan rumus slovin dengan taraf kesalahan 5%. Jenis data yang digunakan yaitu data primer dan sekunder, teknik pengumpulan data melalui observasi, dokumentasi, kuesioner yang di analisis dan diolah menggunakan bantuan aplikasi IBM SPSS statistik versi 26. Hasil uji t menyatakan kesadaran wajib pajak berpengaruh secara parsial terhadap kepatuhan wajib pajak, dan sanksi pajak berpengaruh secara parsial terhadap kepatuhan wajib pajak. sedangkan hipotesis pertama yaitu sosialisasi pajak secara parsial tidak memiliki pengaruh terhadap kepatuhan wajib pajak. hasil uji F mengungkapkan bahwa sosialisasi pajak, kesadaran wajib pajak, dan sanksi pajak secara simultan memiliki pengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di desa lubuk rumbai.
Co-Authors Ana Amila Debsi Arisky Andrinaldo Bella Nur Anggraini Dheo Rimbano Dian Wulan Sari Dina Arista Prihatin Eri Triharyati Martini Martini Nadia Putri Rifvi Sari Nora Puspita putri eka lestari Randi Alfarizi Retno Ulfayatun Hidayah Ronal Aprianto Supriyanto Supriyanto Surajiyo Surajiyo Suwarno Suwarno Suyadi Suyadi Tri Gustiherawati Weni Susanti Wisdalia Maya Yuli Nurhayati