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All Journal Jurnal Paradigma Ekonomika JDM (Jurnal Dinamika Manajemen) Althea Medical Journal Journal of Indonesian Economy and Business Jurnal Moral Kemasyarakatan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Gorontalo Accounting Journal Jurnal Kreativitas PKM YUME : Journal of Management JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Permas: Jurnal Ilmiah STIKES Kendal Community Engagement and Emergence Journal (CEEJ) Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Studi Ilmu Manajemen dan Organisasi International Journal of Economics, Business, and Entrepreneurship (IJEBE) Journal of Social Research Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Asian Business and Management (IJABM) Carmin: Journal of Community Service Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) PENG: Jurnal Ekonomi dan Manajemen
Keumala Hayati
Universitas Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Peran Kepemimpinan dan Keyakinan Diri Wirausaha dalam Meningkatkan Ketahanan Bisnis UMKM di DKI Jakarta Anwar, Nabila Talitha; Hayati, Keumala
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4546

Abstract

Purpose: To determine whether the independent variables (entrepreneurial leadership and entrepreneurial self-efficacy) have a positive and significant effect on the dependent variable (business resilience) in MSMEs in DKI Jakarta. Methodology/approach: This research methodology adopts a quantitative approach because it provides greater objectivity in conducting research, thereby reducing personal interpretation and allowing for a more structured analysis. Purposive sampling was used because it allows for the selection of respondents who are more specific and relevant to the required research. Results/findings: The findings support the proposed hypotheses, indicating that both entrepreneurial leadership and entrepreneurial self-efficacy have a significant positive effect on business resilience where p-value < 0,05 and t-calculated > t-table on both independent variables. Conclusion: Entrepreneurial leadership and self-efficacy play important roles in enhancing the business resilience of MSMEs in Jakarta. Developing leadership skills and self-confidence through training and mentoring can help MSMEs become more resilient, adaptive, and sustainable. Limitations: The limitations of this study include the expansion of the research location, the need to improve entrepreneurial leadership and self-efficacy, and the strengthening of MSME business resilience. Contribution: This study is expected to contribute to a deeper understanding of the relationship between entrepreneurial leadership and entrepreneurial self-efficacy as key factors influencing business resilience in future research.
PENGARUH EARNING PER SHARE, MARKET VALUE ADDED, LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR KIMIAKDAN DASAR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2023 Vallerie, Windy; Wijaya, Yolanda Tryniken; Astuty, Fuji; Hayati, Keumala
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15858

Abstract

Pelatihan pengelolaan usaha bagi Usaha Mikro dan Menengah (UMKM) merupakan upaya dalam Sektor kimia di Bursa Efek Indonesia (BEI) merupakan salah satu sektor yang memiliki kontribusi signifikan terhadap perekonomian Indonesia, mengingat peranannya yang penting dalam berbagai industri, mulai dari produk konsumer, farmasi, hingga bahan baku industri lainnya. Tujuan penelitian ini untuk mengetahui dan menganalisis Pengaruh Earning Per Share, Market Value Added, Likuiditas dan Profitabilitas terhadap Harga Saham pada perusahaan sektor Kimia dan Dasar yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2023. Tempat dari penelitian ini akan diambil dan diteliti data laporan keuangan website Bursa Efek Indonesia (BEI) sebanyak 45 perusahaan dan sampel dalam penelitian ini berjumlah 96. Hasil penelitian secara parsial menyimpulkan Earnings Per Share memiliki pengaruh positif dan signifikan terhadap Harga Saham. Market Value Added memiliki pengaruh positif dan signifikan terhadap Harga Saham. Current Ratio tidak memiliki pengaruh dan tidak signifikan terhadap Harga Saham dan Return On Asset memiliki pengaruh negatif dan signifikan terhadap Harga Saham. Hasil penelitian secara simultan menyimpulkan Earnings Per Share, Market Value Added, Current Ratio dan Return On Asset secara simultan terhadap Harga Saham.
Pengaruh Kepemimpinan Tidak Etis Terhadap Komitmen Organisasional (Studi Pada Perguruan Tinggi Negeri Di Bandar Lampung) Octaviagnes, Nikchi Ayu; Hayati, Keumala
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8961

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana kepemimpinan tidak etis memengaruhi tiga bentuk komitmen organisasional, yaitu komitmen afektif, normatif, dan kontinuitas. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengambilan sampel non-probability sampling melalui convenience sampling. Responden dalam penelitian ini berjumlah 211 Aparatur Sipil Negara (ASN) yang bekerja pada perguruan tinggi negeri di Bandar Lampung. Analisis data dilakukan menggunakan regresi linear sederhana secara terpisah untuk masing-masing variabel dependen. Hasil penelitian menunjukkan bahwa: (1) kepemimpinan tidak etis memiliki pengaruh negatif dan signifikan terhadap komitmen afektif, (2) berpengaruh positif dan signifikan terhadap komitmen normatif, serta (3) berpengaruh negatif namun tidak signifikan terhadap komitmen kontinuitas. Temuan ini mencerminkan bahwa persepsi aparatur sipil negara terhadap kepemimpinan yang tidak etis berdampak berbeda terhadap tiap jenis komitmen yang mereka miliki terhadap organisasi.Kata Kunci: kepemimpinan tidak etis; komitmen afektif; komitmen normatif; komitmen kontinuitas; ASN
Reward and Performance: Why Social and Extrinsic Rewards Fail to Improve Job Performance? Hayati, Keumala; Rini, Sinta Dewi Artha
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5355

Abstract

Purpose: This study aims to examine the effect of Total Reward on employee performance by integrating intrinsic, extrinsic, and social reward components within Herzberg’s Two-Factor Theory framework. The motivation for this research comes from the gap in existing literature, which often emphasizes partial reward systems, while the holistic Total Reward perspective remains underexplored, particularly in the context of employee motivation and performance in Indonesia’s banking sector. Research Methodology: The study applied a survey method by distributing structured questionnaires to bank employees in Lampung Province, Indonesia. A simple random sampling technique was employed to ensure representativeness. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS, focusing on the second-order construct of Total Reward to test the effect of intrinsic, extrinsic, and social dimensions on employee performance. Results: The findings indicate that intrinsic rewards, such as recognition, responsibility, and personal growth opportunities, significantly improve employee performance. However, extrinsic rewards (salary, benefits, working conditions) and social rewards (relationships with colleagues and supervisors) did not show a significant influence. Conclusions: The study concludes that enhancing intrinsic rewards is a key driver for boosting employee performance in the banking sector. While extrinsic and social rewards remain necessary, they are insufficient without meaningful intrinsic motivators. Limitations: This study is limited to one province and a specific industry, reducing its generalizability. Contribution: The research contributes to HR management by demonstrating the strategic value of focusing on intrinsic rewards to foster sustainable performance improvements.
Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Perusahaan Food And Beverage Terdaftar Di Bursa Efek Indonesia Periode 2022 - 2024 Kristanto, Harry; Rusida S, Merry; Sitanggang, Tina Novianti; Toni, Nagian; Lie, Darwin; Hayati, Keumala
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9392

Abstract

Bursa Efek Indonesia menekankan pentingnya transparansi dan kepatuhan pajak dari setiap perusahaan yang terdaftar. Di tengah tekanan efisiensi operasional, sebagian perusahaan pada sektor makanan dan minuman berupaya mengelola beban pajaknya melalui strategi penghindaran pajak (tax avoidance). Namun demikian, tidak semua perusahaan terindikasi menerapkan praktik ini, karena banyak di antaranya tetap menjaga kepatuhan perpajakan guna mempertahankan reputasi dan kepercayaan dari para investor. Perusahaan dengan skala kecil, kondisi keuangan yang kurang menguntungkan, atau tingkat likuiditas rendah umumnya tidak terdorong atau tidak memiliki kapasitas untuk melakukan penghindaran pajak. Penelitian ini mengambil populasi dari seluruh perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024, berjumlah 50 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yaitu metode yang didasarkan pada kriteria-kriteria tertentu yang telah ditentukan sebelumnya. Temuan dari penelitian ini menunjukkan bahwa secara parsial, profitabilitas memiliki pengaruh yang signifikan terhadap praktik tax avoidance. Artinya, semakin tinggi tingkat keuntungan perusahaan, semakin besar kecenderungan perusahaan tersebut untuk menghindari pajak. Sebaliknya, ukuran perusahaan berpengaruh negatif secara signifikan terhadap tax avoidance, yang berarti perusahaan dengan skala besar cenderung lebih taat pajak dan menghindari praktik penghindaran pajak. Variabel likuiditas tidak menunjukkan pengaruh signifikan, yang menandakan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek tidak secara langsung memengaruhi keputusan untuk melakukan penghindaran pajak. Sementara itu, pertumbuhan penjualan memiliki pengaruh positif yang signifikan, mengindikasikan bahwa peningkatan penjualan dapat mendorong perusahaan untuk mencari cara dalam mengurangi beban pajak. Secara simultan, keempat variabel profitabilitas, ukuran perusahaan, likuiditas, dan pertumbuhan penjualan terbukti memiliki pengaruh yang signifikan terhadap tax avoidance, yang menegaskan bahwa kombinasi faktor-faktor ini berperan penting dalam strategi pengelolaan pajak perusahaan.
Pengaruh Dimensi Eco-Innovation Terhadap Kinerja Bisnis Sustainable pada UMKM Kreatif Putri, Afifah Mahkota; Hayati, Keumala
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/0ee7nb38

Abstract

This study aims to analyze the influence of eco-innovation dimensions on sustainable business performance in creative MSMEs. Eco-innovation which includes products, processes, and environmental organizations is expected to improve sustainable business performance. Data were collected through a survey of creative MSME players in Indonesia and 119 data were obtained in the study. Data analysis wus conducted using multiple linear regression methods to test the influence between variables. The results showed that the dimensions of eco-innovation, both in terms of products, processes, and organizations, have a positive and significant influence on the sustainable business performance of creative MSMEs. The implementation of eco-innovation can improve operational efficiency, reduce environmental impacts, and strengthen market competitiveness. These findings provide insights for creative MSME players to prioritize sustainable aspects in running their business, along with market demands that are increasingly concerned about environmental issues.
Elevating Success: The Impact of a High-Performance Work System and Job Satisfaction on Employee Performance at the Bank Rosyadi, Rafiq Zainur; Hayati, Keumala; Mardiana, Nova
International Journal of Asian Business and Management Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i5.6338

Abstract

Human resources are crucial to a business. Human resources must be managed well to give the company an edge. Companies must consider high-performance work systems and job satisfaction because they affect employee performance. A high-performance work system shows employees that the company cares about their competence, motivation, contribution, and career growth, which improves performance. Job satisfaction is also essential because it improves performance. This causal, quantitative study examines how high-performance work systems and job satisfaction affect PT Bank Lampung Head Office employees' performance. Primary data for this study comes from a Likert scale questionnaire. This study used SPSS 26 to analyze 141 employees using multiple linear regression. Results showed that high-performance work systems significantly improved employee performance. Job satisfaction positively and significantly impacts employee performance, according to the study. This means this study supports the hypothesis. Companies should prioritize high-performance work systems and their implementation to improve employee mobility and promotion, job satisfaction, especially regarding compensation and career expansion, and sick leave rights
The Effect Of Liquidity, Profitability, Price To Book Value And Leverage Level On Manufacturing Company Share Prices Laia, Novia Sri Putri; Bawamenewi, Citra Indah Lestari; Hayati, Keumala
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.782 KB) | DOI: 10.32662/gaj.v4i1.1450

Abstract

The main objective of this research is to validate the relationship between the variables of liquidity, profitability, book value (PBV) and the level of leverage and the stock price. This research uses multiple linear analysis methods. There are 165 populations of manufacturing industrial companies listed on the IDX list for the 2016-2019 period. However, the researcher determined several research criteria by applying purposive sampling technique so that this study became 67 samples multiplied by 4 years so that 268 samples were obtained. Analysis of the coefficient of determination shows that the value of 39.5% of the stock price is influenced by the independent variable. Simultaneous test proves that the independent variable can have a positive influence on stock prices. On the other hand, the partial test proves that liquidity and leverage cannot affect stock prices. However, in terms of profitability and PBV are able to influence stock prices positively and significantly.
Pengaruh Keseimbangan Kehidupan-Kerja Terhadap Turnover Intention Sales Force PT Telkom Witel Bogor Dengan Kepuasan Kerja Sebagai Variabel Mediasi Syamsu Hidayat, Maulana; Hayati, Keumala; Andriani, Lis
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 2 : Desember (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

In an era of increasingly dynamic and competitive business environments, the issue of employee turnover has become a primary concern for companies. High turnover rates play a critical role in the success and growth of a company and have disproportionate impacts on its overall performance. Employees who experience an imbalance between work and life satisfaction may encounter job dissatisfaction, contributing to their intention to switch jobs. This study aims to determine the effect of work-life balance on turnover intention among the sales force of PT Telkom Witel Bogor mediated by job satisfaction. This study is a causal research with a quantitative approach. The data analysis used is regression analysis and Booststrapping with Macro PROCESS. This study uses primary data from the results of a questionnaire with a Likert scale with a research sample of 256 respondents. The results of the study indicate that work-life balance negatively and significantly affects turnover intention, work-life balance positively and significantly affects job satisfaction, job satisfaction negatively and significantly affects turnover intention, and work-life balance negatively and significantly affects turnover intention mediated by job satisfaction.
Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Karyawan yang Dimediasi Kepuasan Kerja Pada PT Sari Segar Husada Lampung Selatan Mulana Simatupang, Baginda; Hayati, Keumala
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 2 : Desember (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

PT Sari Segar Husada Lampung Selatan is one of Indonesia's largest coconut product manufacturers. The issue around PT Sari Segar Husada Lampung Selatan revolves around transformational leadership and the lack of employee job satisfaction, as evidenced by the decline in employee performance. The company acknowledges the importance of job satisfaction from leadership, understanding that high performance contributes to achieving corporate goals. This research aims to analyze the influence of transformational leadership on employee performance, mediated by job satisfaction at PT Sari Segar Husada Lampung Selatan. This research employs a quantitative approach and is analyzed using multiple linear regression analysis. The data for this study were obtained from the questionnaire administered to 153 employees at PT Sari Segar Husada Lampung Selatan, utilizing SPSS 27 software. The findings of this research support the proposed hypothesis that transformational leadership has a positive and significant impact on employee performance, mediated by job satisfaction at PT Sari Segar Husada Lampung Selatan. The implications of this study suggest that leaders at PT Sari Segar Husada Lampung Selatan should value each employee's contribution, maintain a positive attitude toward employee performance achievements, and prioritize well-being to assist employees in achieving and sustaining job satisfaction.
Co-Authors Agustina, Ngesti Aida Sari Ambarita, Agung Alanuari Amelia, Jholant Bringg Luck Angelia, Monica Ani Agus Puspawati Anwar, Nabila Talitha Aprianti, Dian Ekasari Asmuni Asmuni Astuty, Fuji Ayi Ahadiat, Ayi Bawamenewi, Citra Indah Lestari Bernadenta, Mulati Br Situmorang, Monika C, Susana Indriyati Cut Mutiah Darwin Lie Denti Kardeti Dessyana, Dessyana Deswan, Deswan Ginting, Dhea Monica br Ginting, Wenny Anggresia Halawa, Dinamis Hutabarat, Hotber Hutagalung, Doni Krisnawan Indra Caniago Jimad, Habibullah Karina Br Karo, Fristalia Kristanto, Harry Laia, Novia Sri Putri Lis Andriani, Lis Lubis, Apridita Mahrinasari MS Megasari, Suci Dwi Mulana Simatupang, Baginda Munawarah Munawarah, Munawarah Nova Mardiana, Nova Nugroho, Erlangga Galih Zulva Nur Aliah, Nur Nurul Hasanah Harahap, Qori Octaviagnes, Nikchi Ayu Oktabina, Rizky Wan Pangaribuan, Ester Marianita Pratiwi, Dyah Asri Gita Putri, Afifah Mahkota Putri, Isnaini Rahayu Sulistiowati Rimadeni, Yeni Rini, Sinta Dewi Artha Rosyadi, Rafiq Zainur Rully Marsis Amirullah Roesli Rusida S, Merry Sebayang, Sherin Tharia Br Siahaan, Fransiska Siallagan, Tantya Sihotang, Junianto Silalahi, Meilani Anggita Sinabariba, Nova Yana Sitanggang, Tina Novianti Sitompul, Micheel Hartasia Sri Endah Rahayuningsih Suchmasasi, Yudha Susila, Nandang Syamsu Hidayat, Maulana Toni, Nagian Tumanggor, Lusia Tuti Anggraini Vallerie, Windy Vera Monica, Vera Wijaya, Yolanda Tryniken Yulia Sofiatin Yuningsih Yuningsih