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Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Pegawai Kantor Kecamatan Litania Kasim; Muhammad Haekal Yunus; Munawir
Jurilma Vol. 3 No. 1 (2026): Juni 2026
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/jurilma.volume3number1.574

Abstract

Kinerja pegawai merupakan faktor penting dalam efektivitas pelayanan organisasi publik dan dapat dipengaruhi oleh kondisi lingkungan kerja serta motivasi pegawai. Penelitian ini bertujuan menganalisis pengaruh lingkungan kerja dan motivasi kerja terhadap kinerja pegawai Kantor Camat Towuti Kabupaten Luwu Timur, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 35 pegawai sebagai responden. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai (B = 0,516; t = 4,138; p < 0,001). Motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja (B = 0,324; t = 2,549; p = 0,016). Secara simultan, lingkungan kerja dan motivasi berpengaruh signifikan terhadap kinerja (F = 69,129; p < 0,001), dengan adjusted R² sebesar 0,800. Temuan menunjukkan bahwa lingkungan kerja merupakan prediktor relatif lebih kuat dibandingkan motivasi dalam model penelitian. Oleh karena itu, peningkatan kinerja pegawai perlu didukung melalui perbaikan kondisi kerja fisik dan nonfisik serta penguatan motivasi secara berkelanjutan.
ANALISIS PROFITABILITAS DAN STRUKTUR MODAL UNTUK MENGUKUR NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN BUMN DI BURSA EFEK INDONESIA PERIODE 2020-2024 Agis Zaskya; Kalsey Destianola MS; Adam; Muhammad Haekal Yunus; Muh. Zadly Syahdi
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18434

Abstract

This study examines profitability and capital structure in measuring firm value in state-owned banking companies listed on the Indonesia Stock Exchange. Firm value reflects investor perception of company performance and is commonly linked to stock price movement in the capital market. This research applies a quantitative method with a descriptive approach, using financial ratio analysis to process the data and facts obtained. The population covers all state-owned banks listed on the Indonesia Stock Exchange, and a purposive sampling technique produced a sample of PT Bank Rakyat Indonesia (BBRI), PT Bank Mandiri (BMRI), PT Bank Negara Indonesia (BBNI), and PT Bank Tabungan Negara (BBTN), observed over five years (2020–2024), resulting in 20 panel data units. Data were collected through documentation of published annual financial reports and analyzed descriptively using profitability ratios (Return on Assets and Return on Equity), capital structure ratios (Debt to Equity Ratio and Capital Adequacy Ratio), and firm value ratios (Price to Book Value and Tobin's Q). The results show that profitability tends to move in line with firm value, where the banks with the highest profitability, BBRI and BMRI, also recorded the highest firm value. Capital structure, measured by the Debt to Equity Ratio, is generally very high as an inherent characteristic of the banking industry, but a strong Capital Adequacy Ratio indicates that the capital structure of the four banks remains well maintained. Profitability and capital structure can therefore be used as benchmarks for measuring and improving the firm value of state-owned banking companies.
ANALISIS ROA DAN ROE TERHADAP KINERJA KEUANGAN PT BANK DANAMON TBK Femi; Hajar Haswat; Aulia Utami; Muhammad Haekal Yunus; Suryati
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18482

Abstract

This study aims to analyze the financial performance of PT Bank Danamon Indonesia Tbk based on Return on Assets (ROA) and Return on Equity (ROE) during the 2021–2024 period. This study employed a quantitative approach with a descriptive research design. The data used were secondary data obtained from the annual financial statements of PT Bank Danamon Indonesia Tbk for the 2021–2024 period, sourced from the Indonesia Stock Exchange. Data were collected using documentation techniques and analyzed quantitatively and descriptively through the calculation of ROA and ROE. The results show that Bank Danamon's ROA fluctuated during the observation period, increasing from 0.86% in 2021 to 1.73% in 2022, before declining to 1.65% in 2023 and 1.35% in 2024. Meanwhile, ROE increased from 3.68% in 2021 to 7.22% in 2022 and 7.32% in 2023, before declining to 6.34% in 2024. Overall, both ROA and ROE remained below the industry standards applied in the study, indicating that Bank Danamon's financial performance based on these two profitability ratios was not yet optimal. This condition suggests the need to improve the efficiency of asset and equity management to enhance the company's ability to generate profits. Keywords: Return on Assets, Return on Equity, Profitability, Financial Performance, Bank Danamon.
Co-Authors Abdullah Abdullah Adam adwiah, Radiatul Agis Zaskya Alvira, Alvira Amanda Putri Anggasari, I Gusti Ayu Wulan Anggreani, Andi Dewi Arnal, Arnal Audri, Ananda Aulia Utami Baharuddin Semmaila Bakhtiar Bakhtiar Bakhtiar Bakhtiar Baktiar Baktiar Basir Basir Budiarti Putri Uleng Clara, Cyndi Cornelius Timang Devia Septyani Devia Septyani Dharmayanti, Shasy Elisa Pamuso Eliyana Eliyana Erwina Erwina, Erwina Femi Fransiska Asriani Samma Hajar Haswat Hamza, Nabila Icha Pakinja Indah, Cahaya Indratno, Sapto Wahyu Indriani, Angelika Julyarman, Nasrun Jummawati , Jummawati Kalsey Destianola MS Khaerana Khaerana Lisa Yanti, Lisa Litania Kasim Lorwens, Fhirna Angelich Christy Lubis, Nazwa Magfirah Magfirah Mahfudnurnajamuddin, Mahfudnurnajamuddin Malak, Irmiati Mamisa, Yuli Yana Marshal Mega Fatimah Rosana Melani, Gita Meliani, Meliani Muh. Ardiansyah Muh. Syukri Muh. Zadly Syahdi Muhammad Isnaini Faizal Muhammad Tafsir Munawir Munawir Munawir Munawir Munawir Mustika Mustika N. Nasruddin Nadia Nadia Ni Kadek Dwi Adnyani Ni Komang Septia Noriska Ni Komang Septia Noriska Nia Bonggakarua Ningsi, Arsy Widya Nurfatimah Azzahra Baso Nurhikma, Nurhikma Nurjannah Nurjannah Nurjannah Nurjannah Nurwijayanti P, Futri Regina Padandi, Yulpa Pongtiku, Dely Pratiwi, Ananda Aisyah Puput Puput Rafiqah Asaff Rafiqah Asaff Ratna Dewi Renaldi Renaldi Reni, Nelviana Rindiantika Rindiantika Rindiantika Rosyalinda, Rosyalinda Ruslan Mahfuddin Rut, Rut Sarti Enne Sore, Yurlin Sri Hartati Sri Hartati Sulistianingsi, Riri Sura, Sridika Suryati Syahdi , Muh. Zadli Tesar, Tesar Anugrah Tonapa, Fhiona Imelia Tria Ramadani Urfatima Azzahra Baso Wulan Anugriani Pradina Yunita Desnita Hasbar Yuyanti , Yuyanti Zainuddin, Ahmad Fuad