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STUDY OF EMPLOYEE PERFORMANCE: WORKLOAD ON JOB SATISFACTION AND WORK STRESS I Ketut R. Sudiarditha; Mardi; Leny Margaretha
Jurnal Ilmiah Econosains Vol 17 No 1 (2019): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0171.04

Abstract

This study aims to describe the effect of workload on job satisfaction and job stress well on employee performance. Staff from East Jakarta Integrated Services Implementation Unit, 65 respondents were sampled. Data were collected using a questionnaire and analyzed using Structural Equation Modeling (SEM). Hypothesis testing results show positive and insignificant workload on performance, the positive and significant workload on work stress, negative and significant work stress on performance, positive and significant job satisfaction on performance, the positive and significant workload on job satisfaction. This study shows an important influence on research on job satisfaction and job stress; this also shows that job satisfaction and job stress function as intervening variables between workload and employee performance. The findings of this study prove that the workload needs to be indirect to employee performance through job satisfaction and better work pressure. The next researcher can study deeper by using other media and similar objects.
Analisis Determinan Harga Saham Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2019 Mei Tresnawati; Achmad Fauzi; Mardi
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.017

Abstract

Tujuan penelitian ini untuk menganalisis faktor yang dapat mempengaruhi harga saham pada perusahaan sektor keuangan. Variabel independen yang digunakan dalam penelitian ini adalah rasio utang terhadap ekuitas (DER), rasio pengembalian modal (ROE), dan laba per saham (EPS). Variabel dependen adalah harga saham yang diukur dengan harga penutupan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019. Sampel dikumpulkan dengan menggunakan metode purposive sampling. Total 57 perusahaan ditentukan sebagai sampel selama 2019. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa rasio utang terhadap modal tidak memiliki pengaruh terhadap harga saham sedangkan rasio pengembalian modal dan laba per saham memiliki pengaruh positif terhadap harga saham.
PERAN FASILITAS LABORATORIUM AKUNTANSI DAN LITERASI DIGITAL TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI YANG DIMODERASI MOTIVASI BELAJAR PADA SISWA SMK NEGERI Achmad Arshyoni Tsabiti Ismail; Mardi; Dwi Kismayanti Respati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2026): Volume 11 No. 04 Desember 2025 In Build
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8918

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas laboratorium akuntansi dan literasi digital terhadap hasil belajar komputer akuntansi denganmotivasi belajar sebagai variabel moderasi pada siswa SMK Negeri Jakarta Timur. Pendekatan penelitian ini menggunakan metode kuantitatif dengan teknikpengumpulan data melalui angket dan dokumentasi. Populasi penelitian mencakup 124 siswa kelas XI program keahlian Akuntansi dan Keuangan Lembaga. Sampel penelitian ditentukan dengan teknik proportionate random sampling. Hasil penelitian menyimpulkan bahwa: fasilitas laboratorium akuntansi berpengaruh signifikan terhadap hasil belajar komputer akuntansi; literasi digital berpengaruh signifikan terhadap hasil belajar komputer akuntansi; motivasi belajar tidak memoderasi pengaruh fasilitas laboratorium akuntansi terhadap hasil belajar; motivasi belajar tidak memoderasi pengaruh literasi digital terhadap hasil belajar komputer akuntansi. Dengan demikian, dapat diartikan bahwa fasilitas laboratorium akuntansi dan literasi digital berperan penting dalam meningkatkan hasil belajar siswa, namun peran motivasi belajar belum mampu memperkuat hubungan tersebut.
PROFITABILITAS, INTENSITAS MODAL, DAN LIKUIDITAS SEBAGAI DETERMINAN AGRESIVITAS PAJAK DI INDEKS SAHAM SYARIAH INDONESIA Kania Allya Irawan; Mardi; Wahyu Lestari
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5978

Abstract

Corporate actions aimed at massively minimizing tax liabilities, whether through legal loopholes or illegal means, are recognized as tax aggressiveness. Adopting a quantitative approach, this research aims to analyze the impact of profitability, capital intensity, and liquidity on such tax aggressiveness tendencies. The target population comprises non-financial companies listed on the Indonesia Sharia Stock Index (ISSI) for the 2022–2024 period. Based on purposive sampling criteria, a total of 88 entities were selected as samples. Secondary data derived from annual financial statements were estimated using a multiple linear regression model processed via SPSS 29 software. The partial statistical test results confirm that the profitability variable has a significant negative effect on tax agressiveness. Conversely, both liquidity and capital intensity do not demonstrate any statistically significant influence. Concurrently, all independent variables exhibit a significant simultaneous effect, with an adjusted R-square value of 0.132. This figure indicates that the independent variables contribute 13.2% to the model, while the remaining 86.8% is explained by external factors outside the scope of this study. Future researchers are advised to expand the sector of studied issuers, extend the observation period, and incorporate additional variables such as corporate governance, firm size, moderating variables, or alternative proxies like Book-Tax Differences.
THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021 Aminatud Dawa'a El Badry; Mardi; I Gusti Ketut Agung Ulupui
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.746

Abstract

The determination of an appropriate dividend policy is influenced by various internal and external factors, including a company's financial health, growth prospects, and governance practices. In recent years, scholars and practitioners have shown a growing interest in understanding the intricate relationship between dividend policy and factors such as liquidity, company growth, and corporate governance. This study aims to examine the effect of liquidity and company growth on dividend policy mediated by good corporate governance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative with secondary data obtained by compiling annual financial reports from the Indonesian Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample selection used a purposive sampling technique which amounted 111 samples. The data analysis technique in this study is path analysis used SmartPLS software. The results showed that liquidity had a significant negative effect on dividend policy, company growth had no effect on dividend policy, liquidity had a significant negative effect on good corporate governance, company growth had a significant positive effect on good corporate governance, good corporate governance had a significant positive effect on dividend policy, good corporate governance is able to mediate liquidity on dividend policy in a negatively significant, and good corporate governance is able to mediate company growth on dividend policy in a positively significant.