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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi dan Ekonomika
Rio J.M Marpaung
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN PT. PLN (PERSERO) RAYON PANAM Nurzela Nurzela; Samsir Samsir; Rio J.M Marpaung
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effects of the Application of Total Quality Management which consists of costumer focus, teamwork, the improvement of the system of continuous, education and training, the involvement and empowerment of employee on employee performance of PT. PLN (Persero) Rayon Panam. The sample used by 80 respondents of the populationt as many 101 employees. Sampling was do by using stratified random sampling. Primary date was collected by questionnaire as an instrument to prove the results of the research, to test the hypothesis in this study is using multiple linear regression analysis with SPSS (Statistical Program For Social Sciences). The results showed that the Total Quality Management which consists of the variable costumer focus, teamwork, the improvement of the system of continuous, education and training, the involvement and empowerment of employee influential positive and significant against the performance of employees PT. PLN (Persero) Rayon Panam is simultaneous and partial. Variable most dominant influential on the performance of employees is teamwork.Keywords : Total Quality Management, performance of employees.
Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia Julita; Desmiyawati; Deby Kurnia; Rio J.M Marpaung; Luthfi iznillah, Muhammad; Sandi Pratama; Pramesti Wisa Zerfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10111

Abstract

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.
Co-Authors Desmiyawati Julita, Julita Kurnia, Deby Muhammad Luthfi iznillah Nurzela Nurzela Pramesti Wisa Zerfi Samsir Samsir Sandi Pratama