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All Journal AKUNTABILITAS JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

Hendra Gunawan

Politeknik Negeri Batam

Author-ID : 2585352

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 18 Documents Claim Missing Document

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Compensation, Competence, Organizational Commitment and Its Effect on Employee Performance: Job Satisfaction as Interverning Milwan Akbar Gunawan; Hendra Gunawan
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims investigate the influence of job satisfaction, compensation, performance on employee performance. How the effect of competence on job satisfaction and how the compensation effect on job satisfaction. Respondents in this study were 180 employees who have high levels of management level low, middle and top management in the telecommunications services company. Research analysis techniques using SEM analysis. The study found that the competence of positive and significant impact directly on job satisfaction; competence significant impact on the performance of employees through job satisfaction; compensation positive and significant effect on employee performance; compensation positive and significant effect on employee performance with going through job satisfaction; job satisfaction significant positive effect on employee performance; organizational commitment insignificant impact on the performance of the employees.

PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Ruby Ketsiama Meijer P; Hendra Gunawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to examine the effect of enterprise resource planning implementation on the performance of manufacturing companies moderated by the size of companies listed on the IDX period 2013-2015. Company size is seen through sales and total assets. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is multiple regression analysis. The results show that the implementation of enterprise resource planning significantly affects the company's performance is reinforced by high sales level and also affect the company's performance significantly reinforced by a large asset. The high sales and total assets can improve the performance of companies implementing ERP. Both of these factors have a significant influence. The results of this study are expected to add to the research literature on the factors that strengthen the performance of manufacturing companies that implement ERP. Future research can change the size of the company viewed from the income or the number of employees.Keywords: Enterprise performance, enterprise resource planning, sales, total assets

IMPACT OF INFORMATION TECHNOLOGY INVESTMENT TO FINANCIAL PERFORMANCE ON BANKING SECTOR Hendra Gunawan; Serlyna Serlyna
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study examines the impact of technology on the performance of financial investment in banking companies listed in Indonesia Stock Exchange to prove its influence on the development of the banking company's financial performance. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. Results showed that between investments in information technology affect the company's financial performance. The results of this study illustrate that the company's financial performance would be if the investment in information technology in the company are used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization of information technology in the enterprise. The company is only limited to the banking companies listed in Indonesia Stock Exchange, then further research is recommended to add criteria and indicator others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing companies.

COMPARATIVE PERFORMANCE ANALYSIS OF MANUFACTURING COMPANY USING ACCOUNTING-BASED MEASUREMENTS AND MARKET-BASED MEASUREMENTS BETWEEN ISO 9001CERTIFIED AND NOT CERTIFIED COMPANIES Fardhilla Muhajjir; Hendra Gunawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to analyzed the ratio of company performance measured by accounting-based measurementss with ROA and ROE and company performance measured by market-based measurements with MBV and MVA between ISO 9001 certified and non-certified companies in manufacturing sector listed on the Indonesia Stock Exchange during 2014-2016. Data analysis techniques used are different test with Mann-Whitney. The result of the research shows that there are significant differences to the performance of the organization by accounting-based measurements between ISO 9001 certified and non-certified companies. By market-based measurements, there are significant performance differences in the MBV variables but there is no performance difference in the MVA variables between ISO 9001 certified and non certified companies.

PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Leny Fitri Yulandari; Hendra Gunawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital atau value added intellectual coeficient terhadap nilai pasar dan kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Penelitian ini menggunakan pendekatan kuantitatif. Penarikan sampel penelitian menggunakan metode purposive sampling yang mendapatkan hasil 200 sampel perusahaan manufaktur dan data yang digunakan adalah data panel. Hasil penelitian ini menunjukkan bahwa intellectual capital (VAIC) berpengaruh terhadap nilai pasar tetapi tidak dengan komponen SCE. VAIC berpengaruh terhadap ROA dan ROE dan VAIC berpengaruh terhadap ATO tetapi tidak dengan komponen HCE.

IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE Hendra Gunawan; Rica Tartila
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Science and emerging technology in the manufacturing industry made the importance of implementing knowladge based industries, it has focused the importance of the using intellectual capital in this industry. This study aims to analyze the impact of intellectual capital on the financial performance. The empirical data were drawn from panel consisting of 51 companies manufacturing in Indonesia Stock Exchange (IDX) from 2010-2014. Various regression models were examined in order to test the hypothesis included in the proposed conceptual framework. The result showed value added intellectual capital (VAIC), value added human capital (VAHU), structural capital value added (STVA) have significant effect with four financial performance measures ROA, ROE, GR, EVA. Meanwhile, value added capital employed (VACA) have significant effect with two dependent variable ROA,ROE and no significant effect on GR, EVA. The results of the overall analysis regression only VACA which had no effect with GR and EVA.the lack of available data for the appropriate analysis be the main limitations of this study. The result of this study can explained the role and importance of intellectual capital to improve financial performance for companies and the result of this study study also can be used by shareholders and investors.

REAKSI PASAR MODAL INDONESIA TERHADAP PERISTIWA PERANG DAGANG AMERIKA SERIKAT DAN CHINA Yani Rahmawati; Hendra Gunawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2694

This research is an event study which aims to analyze the reaction of the Indonesian capital market, especially on LQ45 shares before and after political events that occur abroad. The event that became the object of observation was the trade war that occurred between the United States and China by using 12 events related to trade wars starting from 2014 to 2019, using the abnormal return indicator. The sample in this study are companies that are in the LQ45 stock index. The data used is secondary data in the form of the company's daily closing price and the Composite Stock Price Index (CSPI). The statistical test used to test the research hypothesis is the paired t-test which was tested on 11 events, and there was 1 event using the Wilcoxon test. The results showed that the trade war between the United States and China did not result in a significant difference in abnormal returns on LQ45 stocks with the observed period. So it can be said that the Indonesian capital market did not react to the 12 events of the trade war between the United States and China.

PENGARUH MANAJEMEN MODAL KERJA DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN Sucinia Silfina; Hendra Gunawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

This study examines the effect of working capital management and solvency on the performance of manufacturing companies. Data samples were taken from the OSIRIS database of 74 manufacturing companies for the period 2010-2015. The effect of independent variables such as the current ratio, quick ratio, cash ratio and the company's debt to equity ratio partially to return on assets was examined using panel data analysis methods. This study shows that the current ratio, and the debt to equity ratio have an effect on and significantly affect the company's performance. Quick ratio and cash ratio do not have a significant effect on company performance. Future studies are expected to use other independent variables and measurement of company performance can also be proxied by other ratios.

Co-Authors Atiqotun Nisa Eka Ayu Agustina Sari Endah Setya Octaviani Fardhilla Muhajjir Himmatun Karimah Kartika Ayuningtiyas Leny Fitri Yulandari Melisa Melisa Milwan Akbar Gunawan Rani Yessi Sinaga Rica Tartila Rizki Ismaini Ruby Ketsiama Meijer P Septi Riska Daulay Serlyna Serlyna Sucinia Silfina Widya Ramadhani Yani Rahmawati Yuli Afrina

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