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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) EBSJ Journal of Dedicators Community Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Munaddhomah: Jurnal Manajemen Pendidikan Islam International Journal of Management Science and Information Technology (IJMSIT) Jurnal Manajemen Bisnis dan Kewirausahaan Cerdika: Jurnal Ilmiah Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi VISA: Journal of Vision and Ideas PESHUM
Ibnu Khajar
Fakultas Ekonomi Universitas Islam Sultan Agung (UNISSULA) Semarang - Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Right Issue terhadap Kinerja Keuangan Perusahaan Khajar, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 1, No 1 (2010): March 2010
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i1.2446

Abstract

Penelitian ini menyelidiki pengaruh right issue terhadap kinerja keuangan perusahaan yang go public di Bursa Efek Indonesia. Sampel meliputi dua puluh satu perusahaan yang melakukan right issue dari tahun 2003-2006. Variabel penelitian adalah kinerja keuangan yang diukur dengan rasio likuiditas, leverage, profitabilitas, aktivitas, dan rasio pasar. Paired t-test dan uji Wilcoxon digunakan untuk menentukan perbedaan kinerja keuangan sebelum dan sesudah right issue. Dari rasio kinerja likuiditas, leverage, profitabilitas, aktivitas, dan rasio pasar (Rasio Lancar, Hutang Jumlah Untuk Jumlah Aktiva, Net Profit Margin, Asset Turn Over dan Rasio Price Earning) pada dua tahun sebelum dan dua tahun setelah right issue, hanya dua rasio-Harga Earning ratio dan Current Ratio secara signifikan berbeda pada sebelum dan sesudah right issue. Kedua rasio ini meningkat secara signifikan. This study investigated the effect of right issue on the financial performance of companies that go public on the Indonesian Stock Exchange. The sample included twenty-one company that does the right issue from the years 2003-2006. Research variable is financial performance as measured by the liquidity ratio, leverage, profitability, activity, and the ratio of the market. Paired t-test and Wilcoxon test used to determine differences in financial performance before and after the rights issue. From the performance ratios of liquidity, leverage, profitability, activity, and the market ratio (Current Ratio, Total Debt To Total Assets, Net Profit Margin, Asset Turn Over and Price Earning Ratio) at two years before and two years after the right issue, only two ratio--Price Earning Ratio and Current Ratio are significantly different at the before and after the rights issue. Both these ratios increased significantly.
The role of financial accountability control in improving financial performance Novandalina, Arini; Khajar, Ibnu; Ghoniyah, Nunung
Jurnal Siasat Bisnis VOL 28, NO 1 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss1.art8

Abstract

Purpose – This study aims to describe the effect of diversity of knowledge and financial capabilities on accountability for behavior control and improvement of financial performance.Design/methodology/approach – The population in this study were all branches of the Baitul Maal Wat Tamwil Sharia Savings and Loans Cooperative (KSPPS BMT) in Central Java. The sample used purposive sampling to obtain 146 respondents. Data were analyzed using the Structural Equation Modeling (SEM) analysis technique with the application of Analysis Moment of Structural (AMOS 24).Findings – The results of the study explain the increase in financial performance based on Behavioral Accounting Theory and Human Resource Management Theory. The behavior control accountability model shows that perceived interest and intention in self-confidence to control accountability behavior as indicated by behavioral intention, perceived behavioral control, process and financial accountability can affect financial performanceResearch limitations/implications – Where the factors of diversity of knowledge and financial capability in shaping accountability for behavior control and impact on financial performance will offer a deeper understanding of the supporting factors for accountability for behavior control and also have an impact on efforts to improve financial performance.Practical implications – A better understanding of the factors influencing improvement efforts should assist accountants in information processing, quality of judgments, accounting problems that arise with accounting users and preparers, and the use of information in accounting decision making.Originality/value – Using and explaining about improving financial performance based on Behavioral Accounting Theory and Human Resource Management Theory. The behavior control accountability model shows that perceived interest and intention in self-confidence to control accountability behavior as indicated by behavioral intention, perceived behavioral control, process and financial accountability can affect financial performance
Peran Transformational Leadership Dan Intrinsic Motivation Dalam Meningkatkan Kinerja Sdm Dengan Lingkungan Kerja Sebagai Variabel Moderasi Mulya Noviana, Nana; Ghoniyah, Nunung; Sulistyo, Heru; Khajar, Ibnu
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 2 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i2.2491

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh kepemimpinan transformasional terhadap motivasi intrinsik serta dampaknya terhadap kinerja personel Direktorat Reserse Kriminal Khusus (Ditreskrimsus) Polda Banten. Selain itu, penelitian ini juga bertujuan untuk menganalisis pengaruh moderasi lingkungan kerja dalam peran motivasi intrinsik terhadap kinerja personel Ditreskrimsus Polda Banten. Jenis penelitian yang digunakan adalah penelitian eksplanasi dengan pendekatan asosiatif, yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Populasi dalam penelitian ini adalah seluruh SDM Ditreskrimsus Polda Banten yang berjumlah 131 anggota personel PNS Polri. Teknik pengambilan sampel yang digunakan adalah sensus, di mana seluruh populasi dijadikan sampel. Pengukuran variabel penelitian dilakukan melalui kuesioner pribadi (Personality Questionnaires) dengan angket tertutup yang menggunakan skala 1-5, dari Sangat Tidak Setuju (STS) hingga Sangat Setuju (SS). Analisis data dilakukan menggunakan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa seluruh hypothesis diterima, bahwasanya  kepemimpinan transformasional memiliki pengaruh positif dan signifikan terhadap kinerja SDM dan motivasi intrinsic.  Kemudian, motivasi intrinsik berpengaruh positif terhadap kinerja SDM.  Variabel moderasi lingkungan kerja terbukti mampu memperkuat pengaruh motivasi intrinsik terhadap kinerja SDM, yang menunjukkan bahwa lingkungan kerja yang baik dapat memperkuat hubungan antara motivasi intrinsik dan kinerja SDM. 
Pshycological Empowerment Dalam Peningkatan Kinerja Personil Dimediasi Motivasi Intrinsik Pada Subdit I Industri Perdagangan Direktorat Reserse Kriminal Khusus (Ditreskrimsus) Polda Banten Dharmawan, Agam; Cahyono, Budhi; Khajar, Ibnu
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 2 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i2.2493

Abstract

Penelitian ini dilatarbelakangi oleh perbedaan hasil penelitian mengenai pengaruh psychological empowerment terhadap kinerja sumber daya manusia (SDM). Berdasarkan fenomena tersebut, rumusan masalah dalam penelitian ini adalah "Bagaimana meningkatkan kinerja personel melalui peran psychological empowerment, dalam Peningkatan Kinerja Personil Dimediasi Motivasi Intrinsik pada Subdit I Industri Perdagangan Direktorat Reserse Kriminal Khusus (Ditreskrimsus) Polda Banten?". Tujuan dari penelitian ini adalah untuk menganalisis pengaruh psychological empowerment terhadap kinerja personel serta peran motivasi intrinsik sebagai mediator dalam hubungan tersebut. Jenis penelitian ini adalah penelitian eksplanatori yang bersifat asosiatif. Populasi dalam penelitian ini adalah seluruh SDM Subdit I Industri Perdagangan Ditreskrimsus Polda Banten, yang berjumlah 131 personel. Teknik sampling yang digunakan adalah sensus, di mana seluruh populasi dijadikan sampel. Data primer diperoleh melalui kuesioner yang berisi pertanyaan terkait variabel psychological empowerment, motivasi intrinsik, dan kinerja personel kepolisian. Pengukuran variabel dilakukan menggunakan kuesioner personal (Personality Questionnaires), dengan data yang dikumpulkan melalui angket tertutup dengan skala interval 1-5, yang menunjukkan tingkat persetujuan dari sangat tidak setuju (STS) hingga sangat setuju (SS). Analisis data dilakukan menggunakan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa semakin baik psychological empowerment akan semakin baik motivasi intrinsik, semakin tinggi psychological empowerment akan semakin tinggi kinerja personel, dan semakin tinggi motivasi intrinsik akan semakin tinggi kinerja personel. Temuan ini memberikan kontribusi dalam upaya meningkatkan kinerja personel kepolisian melalui peningkatan pemberdayaan psikologis dan motivasi internal yang lebih baik.
Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Motivasi Kerja Dan Kinerja Pegawai Negeri Sipil Di Kementerian Kelautan Dan Perikanan Wiga Prasetya, Akbar; Cahyono, Budhi; Khajar, Ibnu; Santoso, Bedjo
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 2 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i2.2520

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis pengaruh gaya kepemimpinan dan disiplin kerja terhadap motivasi dan kinerja pegawai. Penelitian ini difokuskan pada Pegawai Negeri Sipil (PNS) di Sekretariat Jenderal Kementerian Kelautan dan Perikanan (KKP) Provinsi, dengan total populasi sebanyak 53 orang. Teknik pengambilan sampel menggunakan metode sensus atau sampling total, sehingga seluruh populasi dijadikan sampel. Instrumen pengumpulan data berupa angket menggunakan skala Likert dengan lima tingkat gradasi (1-5). Untuk menjawab hipotesis, penelitian ini menggunakan metode analisis permodelan persamaan struktural (SEM) dengan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan dari gaya kepemimpinan terhadap motivasi kerja, disiplin kerja terhadap motivasi kerja, dan disiplin kerja terhadap kinerja pegawai. Selain itu, motivasi kerja juga terbukti berpengaruh signifikan terhadap kinerja pegawai. Namun, Gaya kepemimpinan  dibuktikan tidak memiliki pengaruh signifikan terhadap kinerja pegawai. Temuan ini menggarisbawahi pentingnya peran gaya kepemimpinan yang efektif dan disiplin kerja yang kuat dalam meningkatkan motivasi dan kinerja pegawai di Kementerian Kelautan dan Perikanan.
Pengaruh Kesiapan Pegawai Menuju Numerasi Terhadap Kinerja Aparatur Sipil Negara Di Polda Jawa Tengah Khajar, Ibnu; Nurkolis, Lutfi; Hartono, H Sri; Fitrianingtum , Agustina
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 9 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i9.2835

Abstract

The purpose of this research is to determine: 1) the influence of awards on the performance of State Civil Servants at the Central Java Regional Police, 2) the influence of work discipline on the performance of State Civil Servants at the Central Java Regional Police, 3) the influence of individual behavior on the performance of State Civil Servants at the Central Java Regional Police , and 4) the influence of rewards, work discipline, and individual behavior on the performance of the State Civil Apparatus at the Central Java Regional Police. This type of research is quantitative research. The population in this study was all Central Java Regional Police ASN, totaling 1,375 people, with a sample of 279 people. The sampling technique was proportional random sampling. The data collection technique used was a questionnaire. The data analysis used is descriptive analysis, prerequisite tests, and hypothesis testing which includes single linear regression analysis and multiple linear regression. To analyze the data, SPSS for Window Release 28 program facilities were used. The results of the research show that: 1) awards have a positive and significant influence on the performance of the State Civil Apparatus at the Central Java Regional Police, 2) work discipline has a positive and significant influence on the performance of the State Civil Apparatus at the Central Java Regional Police, 3) individual behavior has a positive and significant impact on the performance of the State Civil Apparatus at the Central Java Regional Police, and 4) rewards, work discipline and individual behavior have a positive and significant influence on the performance of the State Civil Apparatus at the Central Java Regional Police
The Influence of Work Discipline and Local Culture on Employee Performance Mediated by Organizational Commitment Zulkifli, Zulkifli; Khajar, Ibnu
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): MARCH
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v6i1.43415

Abstract

This study investigates how work discipline and local culture shape employee performance and whether organizational commitment mediates these relationships in an Indonesian organizational setting. Using a quantitative explanatory design, primary data were collected through a structured five-point Likert questionnaire from all employees of PT Delapan Jaya Propertindo, Palu City, Central Sulawesi (n=25) and analyzed using regression-based path analysis in SPSS, with mediation tested via the Sobel method. The model examines work discipline (X1), local culture (X2), organizational commitment/work commitment (Z), and employee performance (Y), operationalized through indicators of rule compliance, punctuality, and task responsibility (discipline); internalization of Kaili cultural values (local culture); affective and normative attachment (commitment); and quality, timeliness, and responsibility in work outcomes (performance). Instrument diagnostics supported analysis adequacy (all item r-counts > r-table=0.396; Cronbach’s alpha=0.776–0.815), while classical assumptions were met (Kolmogorov–Smirnov Sig.=0.200; VIF=1.41–1.61; Glejser Sig.=0.487–0.614). Hypothesis tests show that work discipline positively predicts employee performance (t=3.912; p=0.001), local culture positively predicts organizational commitment (t=4.235; p<0.001), and organizational commitment positively predicts employee performance (t=4.756; p<0.001). Mediation analysis confirms significant indirect effects through organizational commitment for both work discipline (Sobel z=2.97; p=0.003) and local culture (Sobel z=3.45; p=0.001), indicating partial mediation. Theoretically, the findings extend behavioural-control and socio-cultural perspectives by demonstrating that cultural values strengthen performance primarily by fostering commitment, while discipline influences performance both directly and via commitment. Practically, managers should combine consistent disciplinary systems with culturally grounded practices to build commitment and sustain performance. Overall, the study highlights organizational commitment as a pivotal mechanism linking formal rules and local values to employee performance in localized Indonesian workplaces.
Co-Authors Ahmad Hijri Alfian Ahmadi, Hanif Arini Novandalina Baskoro Putra, Angga Dwi Bedjo Santoso Kadri Budhi Cahyono Daynestrie, Cindy Yosan Dharmawan, Agam Dina Lusianti Fitrianingtum , Agustina Harjono, La Hartono, H Sri Heru Sulistyo Ismiatun, Ismiatun Kurniyati, Etiek Lutfi Nurcholis Mulya Noviana, Nana Mulyana Mulyana Mutamimah Mutamimah Nunung Ghoniyah Nurkolis, Lutfi Putra, Angga Dwi Baskoro Rofiqoh, Lela Sigit Prasetyo Subiyanti, Eny Syaharani, Nila Rahmi Tyasmiyati, Tery Widodo Widodo Wiga Prasetya, Akbar Yusoff, Rushami Zulkifli Zulkifli