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PENINGKATAN PROFITABILITAS BANK SWASTA NASIONAL MELALUI BAD KREDIT SEBAGAI MEDIASI Devi anggraeni; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1072

Abstract

This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.
IOS (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL UTAMA PENINGKATAN NILAI PERUSAHAAN Farros Abyan Al Malik; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i1.1171

Abstract

This study aims to see the influence of Good Corporate Governance (GCG) which is proxied by the Independent Board of Commissioners (DKI), Return on Equity (ROE), Investment Opportunity Set (IOS) which is proxied by the Market to Book Value of Equity (MBVE). to Corporate Value (PBV). The object of this research is 154 secondary data from the Indonesian Stock Exchange (IDX), but there are only 143 data because the normality of the data does not reach 0.05. The method of data analysis in this study is descriptive analysis, data normality test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the GCG variable proxied by the Independent Board of Commissioners has no significant effect on PBV, the ROE variable has no significant effect on PBV, the IOS variable has a significant positive effect on PBV.
MOTIVASI KERJA MENCERMIKAN KEBERHASILAN KINERJA PEGAWAI Dimas Prasetiyo; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1640

Abstract

The development of human resources in organizations involves individuals, employees making changes from traditional to modern thinking creatively and critically, so that employees improve their performance. Employee performance is closely related to the image of the institution so special attention is needed to improve employee performance. Of course, this is done by the Losari Health Center, Pemalang Regency, Central Java to improve the performance of its employees. The goal of the Losari Health Center is achieved. Technically, this research uses a quantitative method, namely a way of expressing phenomena through numerical data, then it is analyzed mathematically, the results are used as the basis for drawing conclusions. The research results are described as an approach to reveal research facts. The facts above are intended for a discussion of a problem at the Losari Health Center and identify the influence of work discipline, work motivation and work environment variables on employee performance. After doing the research, it can be seen that work discipline, work motivation and work environment simultaneously affect employee performance. Research results in the variable work discipline can have a significant positive effect on employee performance. In the work motivation variable, work motivation can have a significant positive effect on employee performance, which can be interpreted. Finally, the work environment variable shows that the work environment can have a significant and positive influence on employee performance.
DETERMINAN PENENTU KENAIKAN RETURN SAHAM PADA PERUSAHAAN TRANSPORTASI DI INDONESIA Arum Puspita Sari; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1717

Abstract

This research is intended to prove the effect of PER, DER and EPS on stock returns. The population in this study are non-manufacturing companies in the transportation sector with 21 companies with a sampling technique with certain criteria. The sample criterion is to have a complete stock return report that has been registered on IDX, the research sample is 126 of 21 companies times 6 years of financial reports listed on the IDX. The data analysis technique used in this study was a quantitative method using descriptive analysis and multiple linear regression analysis, as well as classical assumption tests as a prerequisite for multiple linear regression tests using SPSS software. The results showed that PER (Price earning ratio) did not have a positive and significant effect on Stock Returns, DER (Debt to equity ratio) did not have a positive and significant effect on Stock Returns and EPS (Earning per share) had a positive and significant effect on Stock Returns in manufacturing companies in the transportation sub-sector listed on the IDX for 2017- 2022.
PERAN FINANCIAL SOSIALIZATION, FINANCIAL SELF-EFFICACY DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR GENERASI Z Alifia Firmanda Firdaus; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2285

Abstract

Generation Z is an age group ranging from 17 to 25 years. Generation Z has the principle of You Only Live Once (YOLO) where this principle refers to consumer behavior. To minimize consumptive behavior, good financial management habits are needed. Of course, there are several factors that can influence financial management behavior itself. The aim of this research is to test and analyze whether financial socialization, financial self-efficacy, and financial knowledge have a positive and significant effect on the financial management behavior of Generation Z students. The population in this research are active students at Dian Nuswantoro University, Faculty of Economics and Business, class 2020 to 2022. The sampling technique involves distributing questionnaires online via Google Forms. SEM-PLS was chosen to obtain results using the smartPLS version 3.2.8 tool. The main finding in this research is that the financial socialization and financial knowledge variables have a positive and significant influence on the financial management behavior of generation Z students. Meanwhile, the financial self-efficacy variable does not have a significant influence on the financial management behavior of generation Z students.
GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM PENINGKATAN PROFITABILITAS Defi Istiani; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2286

Abstract

The financial performance of a company shows how successful the business is. Financial performance shows how good the operational condition of the business is from a financial perspective, whether it is growing or declining. The four objectives of this research are as follows: to find out how liquidity and solvency ratios affect financial performance, to find out how activity and liquidity ratios affect financial performance, and finally, to find out to what extent the implementation of good corporate governance affects financial performance. In this research, 81 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2022 were included in the population. Purposive sampling technique was used to ensure that the sample complies with the requirements. There are 26 companies with 312 data processed from samples collected according to the criteria. This research was carried out using multiple linear regression analysis along with the coefficient of determination test, normality test and descriptive statistical test. The analysis tool uses SPSS version 24. The results of the study can be partially formulated that the variable liquidity ratio has a positive effect on financial performance. While the solvency ratio variable does not have a significant effect on financial performance. The variable activity ratio and good corporate governance have a negative and significant effect on the company's financial performance.
DETERMINAN KELELAHAN KERJA PADA KARYAWAN GEN Z PT. ADHI PERSADA GEDUNG KANTOR CABANG SURABAYA Dimas Dwiky Putranto; Ana Kadarningsih; Tito Wira Eka Suryawijaya
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2967

Abstract

This research aims to determine the influence of work motivation, working hours and work environment on work fatigue in Gen Z employees, which is then compared with fatigue in employees other than Gen Z. This research uses quantitative methods and collects data by distributing questionnaires online. The research population is employees of PT. Adhi Persada Building. The sample was selected using purposive sampling with stratified sampling theory. The data was analyzed using linear regression analysis for Gen Z employees. The results showed that the variables of work motivation and working hours obtained significant values for Gen Z work fatigue. Work environment variables could not influence the work fatigue of Gen Z employees. So, with good work motivation and working hours work in accordance with the provisions, a company can reduce the level of employee work fatigue, by evaluating the factors that can influence employee work fatigue.
Customer relationship management dan Customer trust dalam Membangun Loyalitas Pelanggan Melalui Kepuasan Pengguna GoPay Andreas Kristian Bayu Dwi Chayono; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.7058

Abstract

This study investigates the influence of Customer Relationship Management (CRM) and Customer Trust (CT) on Customer Satisfaction and Customer Loyalty among GoPay users in Indonesia. Employing a quantitative approach with Structural Equation Modeling (SEM) using Smart PLS, data were collected from 160 respondents selected through purposive sampling. The findings reveal that CRM significantly affects Customer Satisfaction (β = 0.492; p < 0.001) and Customer Loyalty (β = 0.476; p < 0.001), while CT has a significant impact on Customer Satisfaction (β = 0.408; p < 0.001) but not on Customer Loyalty (β = 0.095; p = 0.333). Additionally, Customer Satisfaction significantly mediates the relationship between CRM and Customer Loyalty (β = 0.196; p = 0.008), and between CT and Customer Loyalty (β = 0.163; p = 0.008). These results underscore the vital role of CRM and trust in enhancing customer satisfaction, which in turn fosters loyalty. The study offers theoretical insights by confirming the mediating role of satisfaction and provides practical recommendations for digital wallet providers to improve customer retention through trust-building and personalized relationship strategies.