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Pengaruh Beban Kerja, Lingkungan Dan Pengembangan Karir Terhadap Kepuasan Kerja Karyawan Di Sthala, A Tribute Portfolio Hotel Ni Kadek Kisnayanti; Made Yudi Darmita; Ni Luh Komang Julyanti Paramita Sari
Journal Research of Management Vol. 7 No. 1 (2025): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.2025.7169

Abstract

Job satisfaction is an emotional state where the value of employee remuneration for the company or organization meets the value of remuneration desired by the employee. This study examines the effect of workload (X1), work environment (X2), and career development (X3) on employee job satisfaction (Y). The population in this study was 79 people. The sampling technique in this study used the census method. The data analysis techniques used were descriptive analysis, data instrument testing, classical assumption testing, multiple linear analysis, t-test analysis, and beta coefficient analysis. The results of the analysis showed a regression model of Y = 5.063 + 0.250 X1 + 0.138 X2 + 0.270 X3. The conclusion obtained is that workload (X1) has a positive and significant effect on employee job satisfaction (Y) at Sthala, A Tribute Portfolio Hotel, Ubud Bali, as indicated by the regression coefficient b1X1 which has a positive and significant value of 0.005 <0.05. The work environment (X2) has a positive and significant effect on employee job satisfaction (Y) at Sthala, A Tribute Portfolio Hotel, Ubud, Bali. This can be seen from the positive b2X2 coefficient and a significance level of 0.001 <0.05. Career development (X3) has a positive and significant effect on employee job satisfaction (Y) at Sthala, A Tribute Portfolio Hotel, Ubud, Bali. This can be seen from the positive b3X3 coefficient and a significance level of 0.000 <0.05. The independent variable that has a dominant influence on employee job satisfaction, as seen from the Standardized Coefficients Beta value, is the workload variable (X1), which is 0.346.
A Bibliometric Analysis of Integrated Management System Research in The Electricity Business: Trends and Future Research Irvan Khairil Solin; Made Yudi Darmita; Sandra Hendhana; RR Nindita Sri Kusumoretno
Majalah Bisnis & IPTEK Vol. 16 No. 2 (2023): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/en64as94

Abstract

Numerous studies have investigated integrated management system (IMS) practices in various businesses. However, bibliometric analysis in this field is still underdeveloped, particularly in the electricity business. The purpose of this study is to identify current research trends and provide recommendations for future research through bibliometric analysis of IMS research in the electricity business. The research sample included 43 papers obtained from scientific papers published in the Scopus database. Following the research findings, this study contributes by proposing future research and research trends for IMS practices in the electricity business.
Analisis Kinerja Keuangan Koperasi Konsumen Karyawan Cipta Wisata Berdasarkan Rasio Likuiditas Dan Profitabilitas Luh Gede Putri Kusuma Pekerti; Made Yudi Darmita
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.17520

Abstract

Abstract: Penelitian ini bertujuan untuk menganalisis kinerja keuangan Koperasi Konsumen Karyawan Cipta Wisata berdasarkan rasio likuiditas dan profitabilitas periode 2024–2025. Penelitian ini dilatarbelakangi oleh pentingnya penilaian kinerja keuangan koperasi untuk mengetahui tingkat kesehatan koperasi serta kemampuan dalam memenuhi kewajiban dan menghasilkan sisa hasil usaha (SHU). Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan koperasi, kemudian dianalisis menggunakan rasio likuiditas yang terdiri dari current ratio, quick ratio, dan cash ratio, serta rasio profitabilitas yang terdiri dari return on equity (ROE) dan return on assets (ROA). Hasil penelitian menunjukkan bahwa current ratio dan quick ratio berada pada kategori kurang sehat, sedangkan cash ratio berada pada kategori sangat tidak sehat. Sementara itu, rasio profitabilitas yang diukur melalui ROE dan ROA berada pada kategori cukup sehat. Hal ini menunjukkan bahwa koperasi cukup mampu menghasilkan SHU, namun masih menghadapi kendala dalam pengelolaan likuiditas. Oleh karena itu, koperasi perlu meningkatkan pengelolaan piutang dan kas agar kondisi keuangan menjadi lebih optimal.
PENGARUH PERSONALITY, SENSE OF BELONGING DAN WORK CONFLICT TERHADAP PERFORMANCE KARYAWAN GEMILANG MANAGEMENT INDONESIA (GMI) BALI Virgia Ratna Devi; Made Yudi Darmita
Journal Research of Management Vol. 7 No. 2 (2026): Juni
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.2026.7291

Abstract

The purpose of this study is to understand the impact of employee perceptions, workplace conflict, and work-related stress. Gemilang Management Indonesia (GMI) Bali became the research location. other questionnaires, interviews, and documentation are the research data used in this study. The sample size used is the GMI Bali workforce, with a total sample size of 63 GMI employees. In this study, Descriptive statistical analysis, instrument analysis, analysis of classical assumptions, analysis of multiple line regression, f test, t test, and beta coefficient test are some of the techniques used for data analysis. According to the study's findings, the personality t-test had a t-value of 2.656 and a significance of 0.10, the sense of belonging t-value of 4.178 and a significance of 0.000, and the work conflict t-value of -4.104 and a significance of 0.000. With a ttable comparison of 1.671 and the conditions significance < 0.05, it is possible to conclude that the work conflict variable has a significant negative impact on employee performance, while the personality and sense of belonging variables have a positive and significant effect on employee performance. The three independent variables—personality, feeling of belonging, and work conflict—have a considerable impact on employee performance when taken together, as seen by the F test results, which show a F value of 39.767 > F table 2.76 and a significance value of 0.000 < 0.05. It may be concluded that the sense of belonging has a stronger impact on employee performance since the beta coefficient test findings indicate that this variable has the greatest value (0,930) when compared to the other variables.
PENGARUH DEFFERED TAX DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019 – 2023 Ni Putu Dian Hartini; Made Yudi Darmita; Luh Gede Putri Kusuma Pekerti
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6p543b09

Abstract

Abstract: The Effect of Deferred Tax and Transfer Pricing on Tax Avoidance with Profitability as a Moderating Variable. This study aims to examine the effect of deferred tax and transfer pricing on tax avoidance, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during 2020–2023. This research employs a quantitative approach using secondary data obtained from annual financial reports. The sample consists of 33 companies selected through purposive sampling, resulting in 112 observations. Data analysis is conducted using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The results indicate that deferred tax has a positive and significant effect on tax avoidance, while transfer pricing has no significant effect. Furthermore, profitability strengthens the relationship between deferred tax and tax avoidance but does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that deferred tax plays a crucial role in corporate tax planning strategies, while transfer pricing is not directly associated with tax avoidance practices in the observed companies.