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Analysis of the Influence of Competence, Performance Allowances, Work Ethics on Accountability Through Transparency as Intervening Variables in Civil Servants in the Bantul Regional Government Anggita Putri Rachmawati; Sri Hermuningsih; Gendro Wiyono
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.415

Abstract

This analysis examines the phenomenon in the management of civil servants performance allowances that are not in accordance with financial governance, accountability and transparency because the civil servants performance management system is not in accordance with competence so that it affects work ethic. The study aims to analyze the partial effect of competence, performance allowances and work ethic on accountability and transparency in civil servants in Bantul Regional Government. This type of research is quantitative, using the survey method. Data collection using questionnaires with validity and reliability tests, descriptive and inferential data analysis methods. To get newness from previous researchers, researchers added mediation analysis using the path analysis method. This study used a sample of 88 civil servants who received performance allowances in Bantul Regional Government. The results of the study according to the hypothesis test show that competence, performance allowances and work ethic have a positive and significant effect on transparency and on the variables of competence, performance allowances and work ethic have a positive and significant effect on accountability.
PENGARUH DANA PIHAK KETIGA, KECUKUPAN MODAL, INFLASI DAN SUKU BUNGA KREDIT TERHADAP PROFITABILITAS BANK KONVENSIONAL Wahyuningsih, Ambar; Wiyono, Gendro; Maulida, Alfiatul

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.819 KB) | DOI: 10.31955/mea.v5i1.930

Abstract

Tujuan dari makalah ini ialah untuk meneliti dampak dana pihak ketiga, kecukupan modal, inflasi, dan suku bunga kredit terhadap profitabilitas Bank Konvensional yang tercantum di Bursa Efek Indonesia periode 2014-2018. Sampel meliputi 30 perusahaan perbankan yang dicari menggunakan sampling purposive sehingga berjumlah dengan total 150 data. Menggunakan analisis data regresi berganda dengan asumsi klasik. Hasil penelitian menunjukkan bahwa variabel dana pihak ketiga dan inflasi tidak berdampak pada profitabilitas; Sedangkan variabel kecukupan modal berdampak positif signifikan pada profitabilitas dan variabel suku bunga kredit berdampak negatif signifikan pada profiabilitas.
PERBEDAAN RETURN SEBELUM DAN SESUDAH HARI LIBUR NASIONAL DI SAHAM INDEKS LQ45 Sulistyaningrum, Lusiana; Wiyono, Gendro; Maulida, Alfiatul

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i3.1450

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan sebelum dan sesudah Hari Libur Nasional (Holiday Effect) terhadap return saham perusahaan LQ45 pada periode 2014 sampai dengan 2018. Sampel yang diambil dalam penelitian ini adalah data harga saham harian sebelum dan sesudah hari libur nasional dari 20 perusahaan yang tergabung dalam LQ45 periode 2014-2018. Penelitian dikelompokkan menjadi 4 hari libur, yaitu hari libur Idul Fitri, hari libur Natal, hari libur Tahun Baru, dan hari libur Nasional lainnya untuk melihat apakah para investor memiliki pandangan yang berbeda terhadap berbagai macam hari libur nasional tersebut. Hasil menunjukkan bahwa terdapat perbedaan antara sebelum dan sesudah hari libur Tahun Baru, hari libur Idul Fitri, hari libur Maulid Nabi, hari libur Nyepi, hari libur Imlek, hari libur Buruh, hari libur HUT Republik Indonesia, dan hari libur Tahun Baru Hijriah terhadap return saham dari 20 perusahaan LQ45 periode 2014 sampai dengan 2018. Sedangkan hasil pengujian juga menunjukkan bahwa tidak terdapat perbedaan sebelum dan sesudah hari libur Natal, hari libur Wafat Isa, hari libur Waisak, hari libur Kenaikan Isa, dan Hari libur Idul Adha terhadap return saham dari 20 perusahaan LQ45 periode 2014 sampai dengan 2018.
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2020 Hikmah, Tsalitsa Nurul; Wiyono, Gendro; Maulida, Alfiatul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3082

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perusahaan sebelum dan sesudah melakukan akuisisi. Kinerja keuangan perusahaan diukur dengan menggunakan rasio Curretnt Ratio (CR), Total Assets Turnover (TATO), Debt To Equity Ratio (DER), Return On Equity (ROE), dan Return On Investment (ROI). Periode yang digunakan adalah tahun 2014-2020. Penelitian ini mengambil sampel perusahaan pengakuisisi yang terdaftar di Bursa Efek Indonesia dan melakukan akuisisi antara tahun 2014-2020. Metode penarikan sampel adalah non-probabilitas dan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa pengujian terhadap 5 rasio keuangan : CR, TATO, DER, ROE, dan ROI pada perusahaan pengakuisisi tidak menunjukkan adanya perbedaan yang signifikan antara sebelum dan sesudah melakukan akuisisi. Hal ini disebabkan karena perusahaan belum sepenuhnya optimal dalam mencapai sinergi yang diharapkan dari akuisisi.
ANALISIS SWOT DAN AHP SEBAGAI ACUAN STRATEGI OPTIMASI STUDENT BODY Gendro Wiyono; Henny Welsa; Prayekti Prayekti
Jurnal Riset Bisnis dan Manajemen Vol. 12 No. 1 (2019): Edisi Februari
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.678 KB) | DOI: 10.23969/jrbm.v12i1.950

Abstract

The purpose of this research is to find out how to build competitive strategy of higher education institution, and also to know the preference of students to make their choice in a college. The research method applied mix method that is the combination of quantitative and qualitative methods. The sample uses informant validated by 72 respondents. The analysis technique used in this research is SWOT method, with Cochran Q Test technique to test the SWOT identification perception similarity. To know student preference, this research uses Analytic Hierarchy Process (AHP) method. The results of this reseach showed that the position of the institution in the SWOT quadrant is already being known, also known the segmentation of students with different preferences. Implications of the findings of this research showed that: First, the development of strategies should take account of the quadrant positions; second, using the findings of student preferences for each segmentation as a basis for developing appropriate marketing strategies for each segmentation.
The Effect of Inflation, Capital Structure, and ROA on Stock Returns in Food and Beverage Companies Listed on The Indonesia Stock Exchange in 2017-2020 Wahyuningsih, Sri; Wiyono, Gendro; Maulida, Alfiatul
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10526

Abstract

This study aims to analyze the effect of inflation, capital structure, and ROA on stock returns in food and beverage companies listed on the IDX in 2017-2020. The sampling technique used in this study was purposive sampling method. The number of samples used in this study were 20 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2020. The analytical method used in this research is multiple regression and the data is processed using SPSS. The hypothesis testing method uses a significant level of 0.05 (5%). The results of this study indicate that the inflation variable has a significant effect on stock returns, capital structure has no significant effect on stock returns, ROA has a significant effect on stock returns
The Effect Of Financial Literature, Lifestyle, Income, And Gender On The Financial Behavior Of The Millenial Generation Elitasari, Ardiana; Wiyono, Gendro; Maulida, Alfiatul
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to test whether financial literacy, lifestyle, income and gender on the financial behavior of the millennial generation. The selected method used in this study is a quantitative method. This type of research uses descriptive and quantitative statistics, which are used to determine the level of financial literacy and what influences financial behavior in students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa. The variables used are financial literacy behavior as the dependent variable, lifestyle, income and gender as independent variables. The sample is part of the selected population obtained based on certain procedures that can represent the population. So based on the calculation of the sample using the Slovin formula, the research sample was obtained as many as 80 active student respondents from the 2017 - 2020 class. The sampling technique was based on research needs. This means that purposive sampling is more used by researchers if a study requires a sampling technique in this study, namely using a purposive sampling technique, The results of the analysis show that financial literacy has no effect on financial behavior, lifestyle has a positive effect on financial behavior, lifestyle has a positive effect on financial behavior and lifestyle has a positive effect on financial behavior.
Analisis Pengaruh Rasio Lancar, Perputaran Piutang, dan Rasio Hutang terhadap Return on Asset pada Perusahaan Food and Beverage Rahmawati, Nor; Wiyono, Gendro; Sari, Pristin Prima
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1537

Abstract

This study aims to analyze the effect of current ratios, accounts receivable turnover, and debt to asset ratios on ROA in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2018 to 2021. The population taken in this study was 72 companies. With a sample of 25 companies. The sampling technique is using purposive sampling technique. The place of research used is the Indonesia Stock Exchange on financial report data for food and beverage companies. The time for data collection is from 2018 to 2021. The results of the current ratio variable test have a significance value of 0.296 > 0.05 with a t value of 1.053 and a coefficient of 0.114. Receivables turnover variable has a significance value of 0.421 > 0.05 with a t value of 0.810 and a coefficient value of 0.073. The debt to asset ratio variable has a significance value of 0.000 < 0.05 with a t value of -5.814 and a coefficient value of -0.661. Based on the research results, the following results are obtained: a. The current ratio variable has no effect on return on assets. b. Receivables turnover variable has no effect on return on assets. c. The debt ratio variable has an effect on return on assets..
Faktor-Faktor yang Mempengaruhi Organizational Citizenship Behavior pada Karyawan Swasta di Provinsi Yogyakarta Kusuma, Nala Tri; Wiyono, Gendro; Lukitaningsih, Ambar
Jurnal Bingkai Ekonomi (JBE) Vol 5 No 1 (2020): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v5i1.65

Abstract

Tujuan dari penelitian ini adalah untuk menguji perceived co-worker, perceived supervisior support, perceived organizational support, employee participation in decision making, career development, safety and health compliance pada job satisfaction, dan organizational citizenship behavior. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik accidental sampling. Hasil penelitian menunjukkan bahwa dukungan atasan yang dirasakan dan pengembangan karir memiliki pengaruh yang signifikan terhadap kepuasan kerja. Studi ini menemukan bahwa perceived co worker, perceived organizational support, employee participation in decision making, dan safety and health compliance tidak berpengaruh pada job satisfaction. Hasil penelitian menunjukkan bahwa persepsi dukungan atasan, pengembangan karir, keselamatan, dan kepatuhan kesehatan memiliki pengaruh yang signifikan terhadap organizational citizenship behavior. Penelitian ini menemukan bahwa dukungan rekan kerja, dukungan organisasi yang dirasakan, partisipasi karyawan dalam pengambilan keputusan, tidak mempengaruhi organizational citizenship behavior, dan hasilnya menunjukkan bahwa kepuasan kerja dimediasi antara pengembangan karir menuju perilaku kewarganegaraan organisasi.
Analisis Kinerja Pegawai Terdampak Lingkungan Kerja Non Fisik dan Beban Kerja Melalui Stres Kerja: (Studi pada UPT Kementerian Kesehatan DIY) Utami, Dhelina Auza; Kirana, Kusuma Candra; Wiyono, Gendro
Jurnal Bingkai Ekonomi (JBE) Vol 5 No 2 (2020): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v5i2.82

Abstract

The purpose of this research is to determine the most influential and important variables that cause the low quality of employee performance at BBTKLPP Yogyakarta in accordance with the problems that have been formulated. A sample size of 90 that can represent the population is determined using the Krejcie-Morgan method. The method of analysis in this study is to use a variance-based analysis of Structural Equation Modeling (SEM), namely Partial Least Square (PLS). The sampling technique in this study is simple random sampling using a questionnaire instrument. Non-physical work environment variables have a positive but not significant effect on employee performance by showing p values of 0.581; Workload variable has a negative but not significant effect on employee performance with p values of 0.058; Non-physical work environment variables have a positive and significant effect on work stress and p values of 0.000; Workload variable has a positive and significant effect on work stress with an original sample value of 0.180 and a p value of 0.05; Work stress variables have a positive but not significant effect on employee performance as evidenced by the original sample value of 0.270 and p values of 0.327; Work stress as intervening influences the relationship between non-physical work environment variables and employee performance with tcount (9.26)> ttable (1.96); Work stress as an intervening effect on the relationship between workload variables and employee performance with a tcount (8.33)> ttable (1.96).
Co-Authors Adi Nugroho Adinda Shava Rahmadani Agus Dwi Cahya Alamsurya Kubara Endriharto Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida Alfiatul Maulida, Alfiatul Ambar Lukitaningsih Ambar Wahyuningsih Anak Agung Istri Sri Wiadnyani Anggita Putri Rachmawati Anggita Putri Rachmawati Anggita Windi Astuti Antok Heriawan Ariandini, Athir Arinto Hendro Budiantoro Arum Ludianingsih Beatrixon , Maria Bekti Fatma Sari Chandra Dewi, Ardianary Chichi Chichi Danarsih, Risa Umami Dandi Prastyawan Dasu, Wahyudi Tri Deni Kurniyanto Desriani Lende Devi Dean Ayu Wardhany Devi Dean Wardhany Dhelina Auza Utami Diah Ayu Wulan Fitriana Diah Lestari Mumpuni Diany Damayanti Dina Nur Fatmah dita erdiya ningsih Elitasari, Ardiana Elva Syanistya Nur Khasanah Eva Listyarini Falena Ika Prasinta Fanda Savestra Fanda Susilowati Farhan Said Hidayat Fransiskus Rian Fredy Wahyu Hendra Friska Airin Yusvita Arvianti Fusca Asti Anggraini, Fusca Asti Galih Gerranda Ramadhani Henny Welsa Henny Welsa Heroe Soelistiawan Hikmah, Tsalitsa Nurul Hironimus Olang Ika Puspitasari Indah Nur Isnaini Indika Candra Putra Indra Ayu Aninda Wibowo Indri Setyani Insan Aji Irfan Bimantoro Irma wati Jauhari Mursid Jayaningrum, Siti Kusandhitasari Jihan Nafi'ah juraidah, juraidah Kadek Rizka Irawati Karina Alviyanti Kirana, Kusuma Candra Kodi, Hutriana Krisdiyanto Krisdiyanto krisdiyanto, krisdiyanto Kurniawati, Aji Kusuma Candra Kirana Kusuma Chandra Kusuma Chandra Kirana Kusuma Chandra Kirana Kusuma Chandra Kirana, Kusuma Chandra kusuma, nala tri Kusumaningrum, Sintawati Mita Kusumawardhani, Ratih Lusiana Sulistyaningrum Magrita Krisantini Werang Maria Beatrixon Sapta Maria Dou Maria Karolina Kewa Mega, Pungki Melliana, Nadhya Mikha Elisa Sestriayu Sirait Mochammad Imron Awalludin Muhammad Bintang Pahlawan Muhammad Hengki Setiawan Muhammad Rizqi Saifuddiin Mujino MM Mujino Mujino Mutia Sari, Meli Nacida Yahya Nadhya Melliana Nala Tri Kusuma Nanda Risma Wardani Natalia Lembu Nai Nikolaus Oktovianus Ladoopun Moton Nizami Nizami Novi Krista Hermawan Nucke Dwi Kristanti Nur Fadhilah Nur Zakiah Nyoman Kerameyuda Oktarias Fatmawati Oscar Pamungkas Rahardjo Pamungkas , Oscar Prayekti Nugroho Prayekti, Prayekti Prayeti Prima, Pristin Pristin Prima Sari Pristin Prima Sari Pristin Prima Sari Pristin Prima Sari Pristin Prima Sari Pungki Mega Sahara Putri Dwi Cahyani Putri, Aqilla Tauhidta Arla Putri, Melinda Risqi Setya Rahmawati, Nor Rana, Odilia Yunita Ratih Kusumawardhani Ratih Kusumawardhani Ratih Kusumawardhani Ratih Kusumawardhani Ratih Kusumawardhani Ratih Kusumawhardani Ratna Dwi Astuti Regina Fricilya D. Yasmin Retno Dwi Astuti Revisan Prisintava Hia Risal Rinofah Risal Rinofah, Risal Risti Susanti Rizki Wulandari S.Lihan, Taufiqurrahman Safitri, Nurul Indah Salma Andhika Puteri Salsabila Rizki Saputri Sari, Pristin Prima Setiabudi, Muhammad Lutfi Setiawan, Muhammad Hengki shalahuddin shalahuddin Sheli Marselina Br PA Sinta Sinta Siti Kusandhitasari Jayaningrum Siwi Khasanah Sri Hermuningsih Sri Hermuningsih Sri Hermuningsih  Sri Ramlani Sri Wahyuningsih Sulistyaningrum, Lusiana Surodjo Surodjo Susilowati, Fanda Syahla Dewi Lukitasari Millenia Titi Astutiningtyas Titien Nur Rachmawati Tri Haryani Ubrin Yulianwar Utami, Dhelina Auza Vinsensius Uran Vivi Oktaviana Peso Wahyuningsih, Ambar Wardhany, Devi Dean Wardhany, Devi Dean Ayu Wibowo, Indra Ayu Aninda Yudanto, Andreas Adri Zahrah Nabilah Zakiah, Nur Zaudra Afifah Nurzaeni