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KOMPARASI KINERJA KEUANGAN PERTAMINA DENGAN BRITISH PETROLEUM, ROYAL DUTCH SHELL DAN EXXON MOBIL DI TENGAH TURBULENSI HARGA MINYAK DUNIA syukron Sazly; Herudini Subariyanti; Joko Ariawan; Aliffah Kusumaningrum; Andri Rizko Yulianto; Warsono Warsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1024

Abstract

Tahun ini PT Pertamina (Persero) kembali muncul sebagai satu-satunya perusahaan Indonesia yang masuk dalam daftar Fortune Global 500. PT. Pertamina berhasil meningkatkan peringkatnya dari posisi 287 pada tahun lalu menjadi posisi 223 pada tahun ini. Sementara beberapa perusahaan minyak global dinilai berkinerja lebih baik sehingga berada pada posisi jauh di atas Pertamina yaitu, BP pada peringkat 18, Royal Dutch Shell di peringkat 19 dan Exxon Mobil di peringkat 23. Namun adalah tidak tepat jika menilai kinerja perusaan minyak tersebut hanya berdasarkan data dan situasi terakhir. Diperlukan data yang lebih panjang secara historis untuk menilai kinerja beberapa perusahaan tersebut secara lebih adil , juga tidak hanya melihat dari aspek profitabilitas saja tetapi juga aspek yang lain seperti likuiditas, solvabilitas dan produktifitas perusahaan tersebut. Penelitian ini bertujuan untuk melakukan perbandingan kinerja keuangan dari ke empat perusahaan minyak tersebut berdasarkan data pada tahun 2017-2021. Jenis penelitian ini adalah deskriptif kuantitatif,menggunakan tehnik pengambilan sampel purposive sampling dengan beberapa pertimbangan tertentu. Sampel yang digunakan adalah kinerja keuangan tahun 2017-2021 sebanyak 24 sampel. Pengolahan data menggunakan SPSS 25, dengan uji Kruskall Wallis. Varibel yang dibandingkan adalah Rasio Likuditas ( Current Ratio /CR), Solvabilitas ( Debt-Equity Ratio /DER), Aktifitas (Total Asset Trurn Over /TATO), Profitabilitas ( Net Profit Margin/ NPM), Rasio Dupont ( Return On Investment / ROI) dan Return On Asset / ROE). Hasilnya menunjukkan bahwa terdapat perbedaan yang signifikan pada Rasio Likuiditas (CR), Rasio Solvabilitas (DER). Rasio Aktifitas (TATO) dan Rasio Dupont ( Return On Investment/ ROI) pada kinerja keuangan perusahaan antara Pertamina dengan British Petroleum, Royal Dutch Shell dan Exxon Mobil. Sementara untuk Rasio Profitabilitas (NPM) danRasio Dupont ( Return On Equity /ROE) tidak berbeda signifikan.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF PT. BANK SYARIAH INDONESIA AND PT. BANK MANDIRI (PERSERO) AS THE PARENT AND CONTROLLING SHAREHOLDERS OF THE COMPANY syukron sazly; Herudini Subariyanti; Andri Rizko Yulianto; Aliffah Kusumaningrum; Joko Ariawan; Dirgahayu Erri
Dynamic Management Journal Vol 7, No 3 (2023): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i3.8919

Abstract

The desire for a new business line to increase new income is one of the goals of conventional banks opening Islamic business units (UUS) or Islamic Commercial Banks (BUS). This goal will be achieved if the transfer of knowledge (marketing knowledge, technological knowledge and experience) and commitment to increasing resources (human resources, capital, infrastructure) from the parent company to the subsidiary companies goes well. In fact, the market share of Islamic banking is still very small compared to the conventional industry, only recorded at 7.09% and there is a large discrepancy in the performance of Islamic Business Units and Islamic Commercial Banks compared to the performance of their parent companies. The author is interested in conducting this research, with the consideration that Bank Syariah Indonesia (BSI) is the largest Islamic bank and Bank Mandiri as the holding company and controlling shareholder. The author wants to know how the performance comparison of both. Supposedly if shareholder commitment is high to its subsidiaries, then total assets, equity, net income and financial performance ratios in this case CAR, NPL, NIM, ROA, BOPO and LDR are not much different. The sample data is the financial performance of BSI and Bank Mandiri as of Quarter I 2021 to Quarter IV 2022. The columnogorov-smirnov test is used to test data normality and independent sample t-test to test hypotheses, with the SPSS 25 program. As a result, there is no simultaneous significant differences between BSI and Bank Mandiri in CAR, NPL, NIM, ROA, BOPO and LDR or all financial performance indicators, but partially there are significant differences for all of these financial performance indicators
Pengembangan Sumber Daya Manusia Berdasarkan Pengaruh Reward dan Motivasi Kerja Terhadap Produktivitas Kerja Revansyah Valleri Akbar; Herudini Subariyanti
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.680

Abstract

The success of an organization is closely related to the quality of its human resources, because human resources have an important role as actors, drivers and determinants of organizational work results based on company operational activities, both in quality and quantity. In this case, there are often social disparities within the organization that result in the lack of effectiveness of employee performance. Therefore, to avoid this ineffectiveness, it is necessary to provide rewards and work motivation which is believed to be an instrument to achieve more optimal work productivity. This study aims to determine whether there is an effect of reward and work motivation on work productivity at PT XYZ, Jakarta. In this study, using an explanatory quantitative method approach and the sample obtained was 45 people using incidental sampling techniques. The data collection method in this study uses observation, interview, documentation and questionnaire techniques (questionnaires) and the data analysis technique method used, namely descriptive statistical analysis test using data instrument test, hypothesis testing, classical assumption test and multiple linear regression test. Data processing using the SPSS V25 software program. From the research that has been done, it shows the results that rewards and work motivation have a positive and significant effect on work productivity. This is evidenced by the results of hypothesis testing and multiple linear regression tests.
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pasien Pada Bagian Pendaftaran Rawat Jalan Di RSUD Cilincing Tahun 2023 Novia Chilfi; Herudini Subariyanti
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 4 (2023): Layanan, Brand Imej dan Produktivitas Pada Perusahaan
Publisher : Prisani Cendekia

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

Abstract

According to the Indonesian Ministry of Health Regulation Number 129 of 2008 regarding the minimum service standards for hospitals, the patient satisfaction with services should reach 100%. However, the actual situation in the field indicates a different reality. There are issues with service quality in Indonesia. Data shows fluctuations in the number of outpatient visits every month. In the past year, a total of 87,304 patients visited, with 75,642 being returning patients and 11,341 being new patients. The most significant drop in patient visits occurred from February to March. This study aims to examine and analyze the Influence of Service Quality and Facilities on Patient Satisfaction in the Outpatient Registration Department at RSUD Cilincing. In this research, the independent variables are service quality and facilities, while the dependent variable is patient satisfaction. The research methodology includes tests for normality, multicollinearity, heteroskedasticity, correlation coefficients, Multiple Regression Analysis, t-tests, and F-tests. The results of the study indicate that the variable "service quality" has a positive and significant effect on patient satisfaction in the outpatient registration department at RSUD Cilincing. Similarly, the variable "facilities" also has a positive and significant effect on patient satisfaction in the outpatient registration department at RSUD Cilincing. Additionally, when considered together, service quality and facilities jointly have a positive and significant effect on patient satisfaction in the outpatient registration department at RSUD Cilincing.
Pengaruh Kepuasan Kerja Dan Stress Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada Karyawan PT Tandoox Global Indonesia) Siti Rahma Oktaviola; Herudini Subariyanti
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 1 No. 4 (2023): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v1i4.432

Abstract

Performance is the implementation of a pre-planned strategy. The implementation of performance is carried out by human resources who possess abilities, competencies, motivation, and interests. This study aims to analyze the influence of job satisfaction and work stress on employee performance. The research method used is quantitative descriptive with primary data collection through distributing questionnaires to 53 employee respondents. The data analysis techniques used in this study include descriptive analysis, instrument data testing including validity and reliability tests, classical assumption tests including tests of normality, multicollinearity, heteroscedasticity, and autocorrelation, multiple linear regression analysis, and hypothesis testing including t-test, F-test, and coefficient of determination test. The results of this study indicate that the independent variable, job satisfaction, has a positive influence on employee performance, with a resulting significance value of 0.000 < 0.05. This means that job satisfaction significantly affects employee performance. On the other hand, work stress has a negative influence on employee performance, with a resulting significance value of 0.000 < 0.05. This indicates that work stress significantly impacts employee performance. The results also show an adjusted R-squared value of 65%, which means that the influence of job satisfaction and work stress on employee performance is categorized as moderate.
CORPORATE STRATEGY, STRATEGIC LEADERSHIP, STRATEGY IMPLEMENTATION AND COMPETITIVE ADVANTAGE : A CONCEPTUAL MODEL PROPOSAL Yulianto, Andri Rizko; sazly, syukron; Subariyanti, Herudini; Kusumaningrum, Aliffah
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 2 (2024): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i2.11370

Abstract

Possessing a durable competitive edge is among the most crucial elements in winning commercial competitions. In the absence of this, the company will struggle to set itself apart from its rivals and will eventually go into decline. Excellence is influenced by a number of elements, such as strategic leadership, suitable strategy, and successful strategy implementation or execution. This study aims to ascertain the impact of strategic leadership, appropriate strategy, and effectiveness on the implementation or execution of strategies and how these affect the competitive advantage of organizations, particularly universities. It also generates a conceptual model about the relationship between these constructs, which will be empirically tested in subsequent studies. Through an examination of the literature and an assessment of earlier researchers' theories, the author employs a qualitative methodology. These hypotheses have been released. in approved national publications and international journals indexed by Scopus. Thus, strategic leadership and proper (enough) strategy have an impact on each other and both have an impact on  the success of strategy execution, which in turn affects the competitive advantage of the firm.
CULTURAL AND BEHAVIORAL TRANFORMATION: THE ROLE OF LEADERSHIP, COMPENSATION, WORK ENVIRONMENT CORPORATE VALUE ON EMPLOYEE PERFORMANCE Subariyanti, Herudini; Yulianto, Andri Rizko; Sari, Dina Purnama; Harun, Muhamad
Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 4 (2024): November
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v6i4.12842

Abstract

This study examines the relationship between corporate values, leadership, compensation, and work environment in influencing employee performance, emphasizing the integration of corporate  value as a moderating factor. Using the AKHLAK core values adopted by Indonesian State-Owned Enterprises (BUMN) as a foundation, the research highlights the significance of shared cultural principles in fostering alignment, ethical behavior, and organizational success. The study underscores the importance of transformational leadership, equitable compensation, and a supportive work environment in improving performance while moderated by corporate value. The AKHLAK framework, launched in 2020, aims to standardize behaviors across BUMN and foster collaboration, innovation, and adaptability. Employing a qualitative literature review, this study proposes a conceptual model to guide policymakers in integrating spirituality into corporate culture, enhancing employee motivation and engagement, and driving sustainable organizational transformation in a competitive and dynamic environment
PENGARUH UTANG PERUSAHAAN DAN EFISIENSI BIAYA PRODUKSI TERHADAP KINERJA KEUANGAN PADA PT RETOTA SAKTI Zahra, Hanifa; Subariyanti, Herudini
Jurnal Manajemen dan Bisnis Vol 7 No 1 (2025): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Fakult
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v7i1.3550

Abstract

Pada penelitian ini terdapat utang perusahaan dan efisiensi biaya produksi yang dijadikan sebagai variabel bebas dan kinerja keuangan sebagai variabel terikat. Tujuan penelitian ini yaitu untuk mengetahui utang perusahaan dan biaya produksi pada PT Retota Sakti pada tahun 2019 sampai dengan tahun 2023. Penelitian ini menggunakan metode penelitian kuantitatif non statistik dan datanya diperoleh dari laporan keuangan laba rugi dan neraca. Berdasarkan hasil penelitian yang telah dilakukan diketahui bahwa variabel utang perusahaan berpengaruh signifikan terhadap variabel kinerja keuangan karena utang mempunyai konsekuensi biaya bunga dengan total utang bank tahun 2023 sebesar Rp.210.948.500, bunga Rp.87.139.000. Variabel efisiensi biaya produksi juga berpengaruh signifikan terhadap variabel kinerja keuangan karena biaya produksi yaitu faktor dominan dalam suatu usaha dengan biaya produksi tahun 2023 sebesar Rp. 23.221.570.974, penjualan Rp. 28.032.529.377 dan presentase 82,84% . Variabel utang perusahaan dan efisiensi biaya produksi berpengaruh positif terhadap variabel kinerja keuangan. Berdasarkan hasil penelitian yang telah dilakukan apabila perusahaan memang harus berhutang ke bank maka jumlah hutang sebaiknya sesuai dengan tingkat kebutuhan dan kemampuan pengembaliannya dan untuk menekan biaya produksi diperlukan evaluasi dari sistem kerja yang ada dan menentukan kebutuhan pabrik atau rumah produksi.
PENGARUH PEMBERIAN REWARD DAN PUNISHMENT DALAM MENINGKATKAN KINERJA KARYAWAN Dewi, Meiliana Putri; Subariyanti, Herudini
Jurnal Manajemen dan Bisnis Vol 7 No 1 (2025): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Fakult
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v7i1.3551

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian Reward dan Punishment terhadap kinerja karyawan Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Tangerang Selatan. Yang dianalisis secara parsial dan simultan dengan 119 populasi dan 54 sampel menggunakan kuesioner melalui google form. Reward (0,000 < 0,05, t hitung 4,126 > t tabel 2,008) dan Punishment (0,002 < 0,05, t hitung 3,319 > t tabel 2,008) berpengaruh terhadap kinerja. Secara simultan, signifikansi 0,000 < 0,05, f hitung 20,283 > f tabel 3,17, 42,1% dipengaruhi variabel lain
PENGARUH ABSENSI DAN TUNJANGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA (BKPSDM) KOTA TANGERANG SELATAN Yunianti, Dhita Syahrani; SE.MM, Herudini Subariyanti
Jurnal Manajemen dan Bisnis Vol 7 No 1 (2025): JUMANIS - BAJA Jurnal Manajemen dan Bisnis Banten Jaya Prodi Kewirausahaan Fakult
Publisher : LPPM Universitas Banten jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/jmb.v7i1.3641

Abstract

Penerapan absensi menggunakan biometrik ini nyatanya mempengaruhi disiplin kinerja pegawai di Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM).Dibandingkan antara sebelum dan sesudah penerapan absen biometrik. Penelitian ini menggunakan 3 variabel yang mana Absensi (X1) Tunjangan Kerja (X2) Sebagai variabel bebas Kinerja Pegawai (Y) sebagai variabel terikat, lalu jenis desain penelitian yang digunakan adalah dengan metode kuantitatif statistik yaitu dengan melakukan pengujian dan analisis data melalui perhitungan angka, lalu menarik kesimpulan dengan dan hasil pengujian tersebut. Berdasarkan hipotesis yang di ajukan maka dilakukan penguji dengan menggunakan analisis regresi linear berganda. Hasil penguji hipotensis secara parsial mengatakan bahwa absensi Ditolak berarti tidak memiliki pengaruh signifikan terhadap kinerja dan Tunjangan kerja memiliki pengaruh signifikan terhadap kinerja pegawai. Sedangkan hasil pengujian hipotensis secara Simultan memiliki pengaruh terhadap kinerja pegawai Pada Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota tangerang Selatan.