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All Journal JRB-Jurnal Riset Bisnis Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Education Management and Social Science Annals of Management and Organization Research EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Manajemen dan Kewirausahaan International Journal of Economics and Management Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Nusantara Mengabdi Jurnal Lentera Pengabdian Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen Akurasi
Agustinus Miranda Wijaya
Universitas Pancasila
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Financial performance, company size on the timeliness of financial reporting Agoestina Mappadang; Agustinus Miranda Wijaya; Luther Jusuf Mappadang
Annals of Management and Organization Research Vol. 2 No. 4 (2021): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i4.975

Abstract

Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of financial reporting. Research methodology: A causal relationship and quantitative research methods. This population was taken from industrial manufacturing companies listed on the Indonesia Stock Exchange. The total samples of this study are 30 manufacturing companies from the year 2016 to 2019. This research obtains 84 observation data and uses purposive sampling as a method to get the samples. The statistical with logistic regression for data analysis, used for this research method. Result: We found in this research that profitability, company size, liquidity, and leverage have no significant effect on the timeliness of financial reporting. Limitation: This finding has a weakness, namely, the coefficient of determination is low only 9.9 percent so the statistical result on this research is not able to generalize general results on the timeliness of financial reporting Contribution: This study is useful in highlighting the timeliness of financial reporting should focus to aid in decision making by users and to avoid a company risk.
Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

Abstract

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
THE INFLUENCE OF IMPLEMENTATION OF ELECTRONIC TICKETS, POLICY ISSUING PERMISSIONS DRIVING AND DISCIPLINE AGAINST TRAFFIC VIOLATIONS Sutarno Sutarno; Lies Putriana; Agustinus Miranda
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.508 KB) | DOI: 10.55606/ijemr.v1i2.20

Abstract

Traffic Unit (Satlantas) is an implementing element whose duties are responsible for carrying out police duties including in the field of traffic, which is the elaboration of professional technical capabilities which include regulation, guarding, escort, patrolling, public education, and traffic engineering, registration and identification of drivers or motorized vehicles, investigation of traffic accidents and law enforcement in the field of traffic, to maintain security, order, and smooth traffic. This study examined and analyzed the effect of ETLE, SIM issuance policies, and discipline on reducing traffic violations in 5 areas of DKI Jakarta province. This research was conducted on 100 vehicle users using the partial least squares data analysis technique. The results showed that the implementation of ETLE implementation reduced traffic violations; SIM issuance policy reduced traffic violations, and discipline reduced traffic violations
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak Agoestina Mappadang; Wahyudin Wahyudin; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.604

Abstract

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.
STRATEGI TRANSFORMASI BUDAYA ORGANISASI UNTUK MENINGKATKAN KINERJA ORGANISASI POLDA BENGKULU Octo Budhi Prasetyo; Zulkifli Zulkifli; Agustinus Miranda W
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5: September 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk merumuskan strategy Transformasi Budaya Organisasi Untuk Meningkatkan Kinerja Organisasi Polda Bengkulu dengan faktor faktor yang mempengaruhinya. Penelitian ini menggunakan metode penelitian kuantitatif dan kualitatif (campuran). Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan kuisioner. Teknik analisis data menggunakan analisis Structural Equation Modelling (SEM) yang diolah dengan Smart PLS 3.0 untuk analisis kuantitatif, sedangkan untuk analisis kualitatif menggunakan SWOT, IFE & EFE dan QSPM. Hasil penelitian kuantitatif membuktikan bahwa variabel Knowledge management, Inovasi, Learning Agility dan SDM bertalenta hampir semua variabel berpengaruh terhadap Transformasi Budaya Organisasi dan Kinerja organisasi, kecuali SDM Bertalenta yang tidak berpengaruh pada Transformasi Budaya Organisasi serta SDM Bertalenta yang tidak berpengaruh kepada Kinerja organisasi. Adapun hasil penelitian analisa strategi melalui tahapan strategi input stage dengan IFE & EFE matching stage dengan TOWS dan decision stage dengan QSPM maka strategi yang digunakan dari hasil QSPM Strategi Agilitas Organisasi & Agile Strategi Polda Bengkulu Di Era Revolusi Indutsri 4.0
Strategi Pengentasan Kemiskinan Dan Pemberdayaan Ekonomi Dengan Filantropi Islam Menjadi Variabel Moderator Terhadap Kesejahteraan Masyarakat : Studi Kasus Yayasan BSM Ummat Mahathir Muhammad Dewantoro; Fahruddin Salim; Agustinus Miranda
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 4 (2023): Agustus 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v3i4.249

Abstract

This 2023 research is entitled Strategy for Poverty Alleviation and Economic Empowerment Using Islamic Philanthropy to Become a Moderating Variable on Community Welfare (Case Study of the BSM UMMAT Foundation). The purpose of this study is to analyze whether there is a significant influence between poverty alleviation and economic empowerment on people's welfare in increasing Muzaki in the future, with Islamic philanthropy as a moderator variable. The success of the Poverty Alleviation and Economic Empowerment Strategy is largely determined by several aspects, namely Capital Assistance, Facilities Development Assistance, Counseling Assistance, Institutional Strengthening, and Strengthening Business Partnerships. The research method used is the correlation and regression method, which is an attempt to measure and test the relationship and forecast of the variables studied, where to test the relationship and predict the variables, namely by using computerized media SPSS, SEM, and Microsoft Excel programs. While the sampling technique used is Non-Probability Sampling/Purposive Sampling which uses a total sample of 50 people. In this entire study, the biggest influence on the t-test is the effect of Economic Empowerment on Islamic Philanthropy (t count of 4.427 is greater than the t-table of 1.96). Economic Empowerment has a positive and significant effect on Islamic Philanthropy. Then, Poverty Alleviation has a positive and significant effect on Islamic Philanthropy, because based on statistical parameters it shows that the t count is 2.045 greater than the t table is 1.96. Economic Empowerment has a positive and significant effect on Community Welfare because based on statistical parameters it shows that t count is 2.698 greater than the t-table of 1.96 and Islamic Philanthropy has a positive and significant effect on Community Welfare because based on statistical parameters it shows that t count is 2.085 greater than t table of 1.96.
PENGARUH INOVASI CRM DALAM MENCIPTAKAN KEPUASAN DAN LOYALITAS PELANGGAN SERTA PENGEMBANGAN INOVASI PRODUK YANG BERKELANJUTAN DI INDUSTRI BAHAN BAKU PERCETAKAN DAN DIGITAL PERUSAHAAN MULTINASIONAL R. Oktavianto Harmadi; Mombang Sihite; Agustinus Miranda W
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 3: Nopember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Innovasi Crm Dalam Menciptakan Kepuasan Dan Loyalitas Pelanggan Serta Pengembangan Innovasi Product Yang Berkelanjutandi Industri Bahan Baku Percetakan Dan Digital Perusahaan Multinasional Avery Dennison Indonesia. Penelitian ini menggunakan metoda penelitian kuantitatif deskriptif. Sampel yang digunakan sebanyak 150 responden. Pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis Structural Equation Modelling (SEM) yang diolah dengan Smart PLS 3.0 untuk analisis kuantitatif. Hasil penelitian kuantitatif membuktikan bahwa customer relationship management dan penerimaan nilai pelanggan masing-masing berpengaruh terhadap kepuasan pelanggan dan customer relationship management dan penerimaan nilai pelanggan juga kepuasan pelangganmasing-masing berpengaruh terhadap loyalitas pelanggan
PENGARUH KOMPETENSI SDM, KAPABILITAS ORGANISASI, DAN RESIKO PROYEK TERHADAP MANAJEMEN PROYEK DENGAN MEMPERTIMBANGKAN PERANAN STAKEHOLDER DALAM MEMBANGUN KINERJA PROYEK STUDI KASUS: PROYEK PEMBANGUNAN DUCTING KOTA SEMARANG Rosikin, Rosikin; Derriawan, Derriawan; Zulkifli, Zulkifli; Sihite, Mombang; Wijaya, Agustinus Miranda
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 7 No 2 (2022): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, pertumbuhan perusahaan dan likuiditas terhadap financial leverage melalui perspektif pecking order theory yang lebih mengutamakan penggunakan dana internal, dengan ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini berjumlah 53 perusahaan yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada tahun 2018-2020 dimana metode yang digunakan ialah purposive sampling, sehingga total sampel yang digunakan adalah 67 sampel. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, pertumbuhan perusahaan dan likuiditas berpengaruh signifikan terhadap financial leverage. Secara parsial hanya variabel profitabilitas yang berpengaruh negatif signifikan terhadap financial leverage sehingga sesuai dengan pecking order theory, sedangkan variabel pertumbuhan perusahaan dan likuiditas tidak berpengaruh signifikan terhadap financial leverage. Ukuran perusahan tidak dapat memoderasi hubungan masing-masing variabel independent (profitabilitas, pertumbuhan perusahaan dan likuiditas) terhadap financial leverage.
Strategi Transformasi Sumber Daya Manusia Bertalenta untuk Meningkatkan Kinerja Organisasi Direktorat Jenderal Aplikasi Informatika Kementerian Komunikasi dan Informatika Dikki Rukmana; Zulkifli; Agustinus Miranda Wijaya
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 8 No 3 (2024): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i3.6838

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Budaya Adaptif, Digital Leadership, Agilitas Organisasi, Berbagi Pengetahuan dan Transformasi SDM Bertalenta terhadap Kinerja Organisasi secara langsung maupun tidak langsung pada Ditjen Aptika. Sampel penelitian 60 responden pegawai , untuk fokus grup diskusi (FGD) dihadiri oleh Direksi Ditjen Aptika. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengumpulan data menggunakan kuesioner dan fokus grup diskusi (FGD). Teknik analisis data menggunakan analisis Structural Equation Modeling (SEM) yang diolah dengan software Smart PLS versi 3. Hasil penelitian menunjukkan bahwa variabel Budaya Adaptif berpengaruh terhadap Transformasi SDM Bertalenta, variabel Digital Leadership berpengaruh terhadap Transformasi SDM Bertalenta, variabel Agillitas Organisasi terhadap Transformasi SDM Bertalenta, variabel Berbagi Pengetahuan tidak berpengaruh terhadap Transformasi SDM Bertalenta, variabel Budaya Adaptif berpengaruh terhadap Kinerja Organisasi, variabel Digital Leadership berpengaruh terhadap Kinerja Organisasi, variabel Agilitas Organisasi berpengaruh terhadap Kinerja Organisasi, variabel Berbagi Pengetahuan berpengaruh terhadap Kinerja Organsiasi dan variabel Transformasi SDM Bertalenta berpengaruh terhadap Kinerja Organisasi. Adapun hasil penelitian analisa strategi melalui tahapan strategi input stage dengan IFE & EFE matching stage dengan TOWS dan decision stage dengan QSPM maka strategi yang digunakan dari hasil QSPM Strategi Transformasi SDM Bertalenta dan Strategi Peningkatan Agilitas Organisasi.
Strategi Produk Regulasi Dalam Rangka Peningkatan Kinerja Pelayanan Publik Pada Ditjen Aptika Kominfo Bahtiar Minarto; Zulkifli; Agustinus Miranda Wijaya
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 8 No 3 (2024): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i3.6839

Abstract

Tujuan penelitian ini adalah untuk mengetahui Strategi Produk Regulasi Dalam Rangka Peningkatan Kinerja Pelayanan Publik pada Ditjen Aptika Kominfo. Penelitian ini menggunakan metode penelitian kuantitatif dan kualitatif (campuran). Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan kuisioner. Teknik analisis data menggunakan analisis Structural Equation Modelling (SEM) yang diolah dengan Smart PLS 3.0 untuk analisis kuantitatif, sedangkan untuk analisis kualitatif menggunakan SWOT, IFE & EFEdan QSPM. Hasil penelitian kuantitatif membuktikan bahwa Kompetensi SDM, Standar Operasional Prosedur (SOP), Kepemimpinan, dan Produk Regulasi berpengaruh terhadap terhadap kinerja pelayaan publik, sedangkan Kapabilitas Organisasi, tidak berpengaruh terhadap kinerja pelayanan publik. Adapun hasil penelitian analisa strategi melalui tahapan strategi input stage dengan IFE & EFE matching stage dengan TOWS dan decision stage dengan QSPM maka strategi yang digunakan dari hasil QSPM adalah strategi alternatif mengukur keberhasilan regulasi dan terus evaluasi kinerja.
Co-Authors Agoestina Mappadang Agung Pamungkas Asengbaramae, Rowiyah Astrid Haznam Atmojo, Chairul Tri Bahtiar Minarto DARMANSYAH . Derriawan Derriawan, Derriawan Dikki Rukmana Djaddang, Syahril Erwin Permana Erwin Permana Fahruddin Salim Harnovinsah Harnovinsah Heni Pujiastuti Iskak, Jamaludin Jusuf Luther Mappadang Lies Putriana Lola Fitria Sari Luluk Hidayati Luther Jusuf Mappadang Mahathir Muhammad Dewantoro Mappadang, Jusuf Luther Mombang Sihite Muhammad Rafi Putra Prasetia Muhammad Rafif Falah Mutiara Ramadhani Nana Nawasiah Octo Budhi Prasetyo Oktaviani , Silvi Malvina R. Oktavianto Harmadi Riskarini, Dian Rosikin, Rosikin Sari, Lola Fitria Shoeb Khagda Sihite, Mombang Sri Widyastuti Sri Widyastuti Sutarno Sutarno Syam, Ardiansyah Thirafi, Aufa Luthfi Tiara Nurul Kusuma Wahyudin Wahyudin Widarto Rachbini Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli