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All Journal Jurnal Manajemen Teori dan Terapan Jurnal Kajian Akuntansi EKSPANSI Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) JRB-Jurnal Riset Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Coopetition : Jurnal Ilmiah Manajemen Studi Ilmu Manajemen dan Organisasi Reviu Akuntansi, Manajemen, dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Influence: International Journal of Science Review Moneta : Journal of Economics and Finance Jurnal Kompetensi Manajemen dan Organisasi, Bisnis & Pertahanan
Ferikawita M. Sembiring
Manajemen, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Competence, Motivation and Job Satisfaction on Personnel Performance in Kupus II Ditkuad Fitri Anggraeny; Ferikawita Magdalena Sembiring
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 2 No 1 (2025): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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Abstract

This type of research is a primary research with a quantitative approach. There is also the collection of data with questionnaires and documentation studies. The data used in this study is in the form of an annual report of the Kusatker Kupus II Ditkuad. The number of samples in this study was 130 people consisting of the TNI and civil servants. The sample determination technique used is random sampling with several criteria that the researcher determines. The analysis method used is multiple linear regression analysis which has previously gone through classical assumption testing and significance testing using SPSS 25 software. The results of this study show that (1) Competency variables have a positive and significant effect on personnel performance. (2) Motivation variables have a positive and significant effect on personnel performance. (3) Job satisfaction variables have a positive and significant effect on personnel performance. (4) Variables of competence, motivation and job satisfaction simultaneously affect personnel performance.
The Influence of Competence, Compensation, and Commitment on the Performance of Military Polytechnic Army Teachers Widiyoko Pambudi; Ferikawita Magdalena Sembiring
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 2 No 1 (2025): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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Abstract

Competence, Compensation and Commitment are important factors in improving Gumil performance so that it influences the fluency of the teaching and learning process in educational institutions, especially the Army Polytechnic. The aims of this study are: i) To analyze the effect of Competence on the Performance of the Army Polytechnic Gumil: ii) To analyze the effect of Compensation on the Performance of the Army Polytechnic Gumil; iii) To analyze the effect of Commitment on the Performance of the Army Polytechnic Gumil; iv) To analyze the influence of Compensation, Compensation and Commitment simultaneously on the Performance of the Army Polytechnic Gumil. This study uses a survey system by distributing questionnaires to predetermined respondents. This type of research uses explanatory research. The population of this study is 74 Gumil people who teach at the Army Polytechnic. The sample in this study is the entire population of 74 people or a saturated sample. The statistical analysis used in this study is Multiple Linear Regression with the help of SPSS Version 25. The results of this study indicate that: i) Competence influences the performance of Army Polytechnic Gumil; ii) Compensation has no effect on the Performance of the Army Polytechnic Gumil; iii) Commitment influences the performance of the Army Polytechnic Gumil; iv). Competence, Compensation and Commitment have a Simultaneous effect on the Performance of the Army Polytechnic Gumil.
The Influence of Job Satisfaction, Organizational Commitment, and Organizational Culture on the Performance of Soldiers at Kodam IV/Diponegoro Mohammad Zainollah; Ferikawita Magdalena Sembiring
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 2 No 2 (2025): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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Abstract

Performance reflects the outcomes achieved by an organization within a certain period and is closely linked to the performance of its members. To improve member performance, it is important to identify influencing factors such as job satisfaction, organizational commitment, and organizational culture. This quantitative study examines the impact of these factors on the performance of Kodam IV/Diponegoro soldiers, both partially and simultaneously. The study involved 78 respondents selected using the Slovin formula, with data collected through library and field research, and analyzed using SPSS version 25.0. The results show that job satisfaction and organizational commitment do not significantly affect performance, while organizational culture does. A stronger organizational culture is associated with better soldier performance.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN PADA INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Sapitri, Mira; Sembiring, Ferikawita Magdalena
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/eyz5xg02

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset, Debt to Equity Ratio, dan Ukuran Perusahaan terhadap Nilai Perusahaan yang dimoderasi oleh Kebijakan Dividen pada Indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Populasi dalam penelitian ini sebanyak 63 perusahaan dengan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 21 perusahaan. Metode yang digunakan dalam penelitian ini adalah Regresi Data Panel dengan menggunakan E-Views 12. Hasil penelitian ini menunjukkan bahwa return on asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Return on asset, debt to equity ratio, dan ukuran perusahaan secara bersama-sama berpengaruh secara simultan terhadap nilai perusahaan. Kebijakan dividen tidak mampu memoderasi return on asset maupun debt to equity ratio terhadap nilai perusahaan, sedangkan kebijakan dividen mampu memoderasi ukuran perusahaan terhadap nilai perusahaan.
The Effect of Supervision and Control on the Performance of Planning and Budgeting Officials with the Transfer of Command at Kodiklatad Widiasih, Tri; Sembiring, Ferikawita Magdalena
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 3 No 1 (2026): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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Abstract

The Indonesian Army is always trying to improve the performance of its personnel, one of which is at the Indonesian Army Education and Training Command, due to a decline in the performance of planning and budget officers of the Indonesian Army Education and Training Command, as seen from the 2024 performance assessment, which is estimated to be influenced by suboptimal supervision and control. The purpose of this study is to analyze the effect of supervision and control on the performance of planning and budget officers of the Indonesian Army Education and Training Command work units. The research method employed is a quantitative approach, with 42 respondents comprising planning and budget officers from the Indonesian Army Education and Training Command's work units. The analysis method utilizes multiple linear regression, while the sampling technique employs random sampling. The results of the study showed that there was a positive and significant influence between supervision on performance, there was a positive and significant influence between control on performance, then the results of this study also showed that there was a positive and significant influence between supervision and control on the performance of planning and budget officers of the Indonesian Army Education and Training Command work units. The increasing supervision and control will also increase the performance of planning and budget officers of the Indonesian Army Education and Training Command's work units.
The Effect of Work Motivation, Workload and Job Training on the Performance of Army and Civil Servants of the V/Brw Finance of Military Regional Command Saptawaty, Elia; Sembiring, Ferikawita Magdalena
Komando (Kompetensi Manajemen dan Organisasi): Bisnis dan Pertahanan Vol 3 No 1 (2026): KOMANDO: Jurnal Kompetensi Manajemen dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

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Abstract

Every month, Finance Officer of Rank II - IV of Kudam V/Brw get assessment results as a form of job evaluation. During January 2023 to March 2024, the phenomenon of Paku Satker's performance appraisal showed results that were not optimal so it was necessary to analyze the indicators that influenced this performance. The purpose of this study was to determine the effect of Work Motivation, Workload and Job Training on Performance of Soldiers and Civil Servants of Kudam V / Brw. This research uses quantitative methods. The object of research amounted to 175 respondents. The results of statistical analysis on partial tests show that Work Motivation and Job Training have a positive effect while Workload has no effect on Performance. Furthermore, the simultaneous test shows that Work Motivation, Workload and Job Training affect performance. It can be concluded that increasing Work Motivation and Job Training and decreasing Workload can improve the Performance of Soldiers and Civil Servants of Kudam V / Brw.
Penguatan Ekonomi Sirkular Melalui Edukasi Finansial dan Penentuan Harga Pokok Produksi (HPP) bagi Kelompok Pengolah Sampah di Kota Cimahi Komara, Esi Fitriani; Sembiring, Ferikawita Magdalena; Yulianti, Eka; Paramita, Veronika Santi; Desmiza, Desmiza; Abdurohim, Abdurohim; Ramli, Rosmini; Simatupang, Frido Saritua; Irfan, Mohamad; Susyani, Novi; Wigantini, Ghea Revina
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21512

Abstract

Background: Rendahnya pemahaman terhadap pengelolaan keuangan usaha, khususnya dalam penentuan Harga Pokok Produksi (HPP) pada produk olahan sampah menyebabkan kesulitan dalam menentukan harga jual yang tepat dan berkelanjutan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi finansial pelaku usaha olahan sampah melalui pelatihan dan pendampingan edukasi finansial berbasis partisipatif. Metode: Kegiatan edukasi ini berupa pelatihan dengan metode ceramah dan latihan yang diberikan kepada 84 responden. Kegiatan dilaksanakan pada 22 Juli 2025 di Aula Kelurahan Melong, Kecamatan Cimahi Selatan, Kota Cimahi. Hasil: Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP dan nilai ekonomi sampah. Sebanyak 94% peserta memahami bahwa sampah memiliki nilai jual, 85% peserta memahami konsep HPP dan cara menghitungnya, serta 85% mampu menentukan tiga komponen utama dalam perhitungan HPP. Kesimpulan: Kegiatan ini berhasil meningkatkan kesadaran finansial dan kemampuan pengelolaan biaya produksi masyarakat, sehingga usaha olahan sampah dapat dikelola secara lebih efisien, profesional, dan berkelanjutan.
OPTIMISATION OF AVIATION HUMAN RESOURCES: THE ROLE OF TRAINING, DISCIPLINE AND JOB SATISFACTION IN ENSURING FLIGHT SAFETY Helga Tharadipa; Ferikawita M. Sembiring
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7315

Abstract

Commercial aviation has experienced significant growth in recent years; in 2024, passenger growth reached 54.76 million. This is inseparable from supporting factors such as aviation security, where Aviation Security personnel serve as a strategic element responsible for flight safety. However, the performance of Aviation Security personnel at Terminal 3 still faces obstacles. Field phenomena indicate low work discipline with an average lateness rate of 35.83% and a competency urgency where 96% of personnel require additional training. Additionally, a pre- research survey revealed a job satisfaction level of 76% and performance realization of 68%, both still below the management standard of 90%. The objective of this study is to analyze the factors influencing the performance of these Avsec personnel, specifically at Terminal 3 of Soekarno-Hatta Airport. The sample consists of 200 respondents determined using a saturated sampling technique, focusing on Aviation Security personnel assigned to Security Check Point 2. Data collection utilized an online questionnaire instrument. Data analysis was undertaken employing SEM-PLS 4. On the basis of the analytical outcomes, it may be adduced that, with respect to direct effects, training exerts a positive and statistically significant influence on performance, whereas work discipline does not manifest a positive effect on performance. Nonetheless, in regard to indirect effects, both training and work discipline evince a positive and significant influence on the performance of Aviation Security personnel when their effects are channelled through the mediating construct of job satisfaction. The research implications suggest that increased training activities, work discipline behavior, and job satisfaction impact performance, thereby enhancing the performance of Aviation Security personnel as the front line of aviation security operations.
The Influence of Good Corporate Governance, Corporate Social Responsibility and Firm Size on Firm Value Moderated by Financial Performance (Study on Sri-Kehati Index Companies in 2020 - 2024 Irdipani, Angelia; Sembiring, Ferikawita Magdalena
Moneta : Journal of Economics and Finance Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i2.1316

Abstract

This study aims to analyse the influence of Good Corporate Governance, Corporate Social Responsibility, and firm size on firm value, with financial performance as a moderating variable. The research focuses on 10 companies that are members of the SRI-KEHATI index during the 2020–2024 period. The data used is secondary data obtained from annual reports, sustainability reports, and financial statements published by companies and the Indonesia Stock Exchange. The analysis method used was panel data regression with a moderation approach The results indicate that institutional ownership (KI) does not have a significant direct effect on firm value. In contrast, managerial ownership (KM), corporate social responsibility (CSR), and firm size have significant effects on firm value. Furthermore, the moderation analysis shows that financial performance, proxied by ROA, moderates the relationships between all independent variables (KI, KM, CSR, and firm size) and firm value, resulting in significant effects after moderation. These findings show that the firm's value is more influenced by its characteristics and capacity, as reflected in its size, with optimal financial performance supporting this. This research is expected to contribute to investors, management, and the development of the literature on sustainability-based firm values. This study extends prior research by examining firm value in sustainability-oriented firms listed in the SRI-KEHATI Index, which is important because these firms integrate environmental, social, and governance principles that may influence financial performance differently from conventional firms.
Pengaruh Likuiditas, Leverage dan Aktivitas terhadap Kondisi Financial Distress yang Dimoderasi oleh Profitabilitas: Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2019 Anita Permata Sari; Ferikawita M. Sembiring
Studi Ilmu Manajemen dan Organisasi Vol 3 No 1 (2022): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v3i1.857

Abstract

Purpose: The aimed of this study was to found liquidity, leverage, and activity effect to financial distress moderated by profitability in mining companies listed on the IDX in the period 2015-2019, measured by the altman z-score model. Research methodology: Descriptive and associative methods are used as research methods. Sample of this study was 10 mining companies registered in the IDX in the period 2015-2019 obtained by purposive sampling method. The tool used is EViews 10 with panel data regression analysis techniques. Results: The results indicates that only liquidity and leverage had an effect on financial distress. Simultaneusly liquidity, leverage and activity also affect financial distress. Then, profitability is found to moderate the effect of liquidity on financial distress. Limitations: The limitations of the study are on the sample size and the period of research that allows to be added to future research, as well as the possible use of other financial distress measurement methods. Contribution: Produce findings on variables that can affect financial distress in mining companies by using profitability as a moderation variable.
Co-Authors Abdurohim Abdurohim, Abdurohim Aisyah Nur Putri Amanda Puspita Dewi Manda Anita Permata Sari Atletica, Sellyanna Putri Citra Pebri Sukmayanti Desmiza, Desmiza Dewi, Amanda Puspita Dwi Suci Annisa Yosandra Eka Oktaviani Eka Yulianti Esi Fitriani Komara Esi Fitriani Komara, Esi Fitriani Fania Maulinda Dewi Fitri Anggraeny Ghea Revina Wigantini Gunawan, Aldira Zulfa Helga Tharadipa Hijriahni, Erni I Wayan Laba Indah Dwi Yuliyana Irdipani, Angelia Lukni Burhanuddin Maryoto Maryoto Meliyanti Moch Vrans Romi Mohamad Irfan, Mohamad Mohammad Zainollah Muhamad Dzikri Pratama Akmaludin Nunung Aini Rahmah Paramita, Veronika Santi Ramli, Rosmini Rayhan Sengaji Risa Amelia Rusmana, Rizal Adriansyah Rusmana Sapitri, Mira Saptawaty, Elia Sella Prasisca Sembiring, Zulkifer Simatupang, Frido Saritua Sinaga, Oktapianus Hasudungan Susyani, Novi Syaputra, Aditya Oktri Tiranda, Yan Paresae Titianingsih Madjan Madjan Trenadhi, Raffly Pasya Trisnia Manggiasih Veronika Santi Widiasih, Tri Widiyoko Pambudi Yeschinta Bella Sinaga