Yuliansyah Yuliansyah
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Lampung, Bandar Lampung

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Analisis Kebijakan Hutang pada Subsektor Kontruksi dan Bangunan di Indonesia Nurkomala Nurkomala; Yuliansyah Yuliansyah; yunia amelia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1398

Abstract

Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies.
Analisis Pengaruh TQM, Budaya Organisasi serta Sistem Penghargaan terhadap Kinerja Manajerial Putri Mardhiana; Yuliansyah Yuliansyah; Harsono Edwin Puspita; Fajar Gustiawaty Dewi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2401

Abstract

Purpose: This study aims to evaluate the influence of Total Quality Management (TQM), Organizational Culture, and Reward Systems on managerial performance in startup companies in Indonesia during the COVID-19 pandemic. Methodology: This research considered a population of leaders/managers of service companies, with a total of 2,229 startup companies in Indonesia in 2021. Convenience sampling was used. In this case, 25 leaders and managers of start-up companies in Indonesia were the sample subjects., who answered the research questionnaire. This study was quantitative and used primary data. The primary data were obtained through field studies using questionnaires. The structural model in this study was measured using the coefficient of determination (R²) and the path coefficient to measure the relationship between variables. We then test the hypothesis using the t-test to determine the effect of the independent variable on the dependent variable. Results: it is known that Total Quality Management (TQM) and Organizational Culture have a significant positive impact on managerial performance in start-up companies in Indonesia. However, the Reward System has not been proven to have an impact on managerial performance in the context of start-up companies in Indonesia, perhaps due to the company's limitations in creating an effective reward system as a motivation for employees. Limitations: Limitations in this research include the use of a survey method with a questionnaire without direct interviews with respondents. The sample was limited to 13 startup companies using a convenience sampling method due to time constraints and the impact of the COVID-19 pandemic, as well as the low return rate for questionnaires due to the lack of research permits due to the COVID-19 pandemic. Contribution: This research is expected to provide a deeper understanding of the role of factors in research in facing the challenges faced by start-up companies in Indonesia today. Novelty: novelty in this research includes the use of new variables that have not been studied before and were carried out during the Covid-19 pandemic which provides a better picture from the worker's perspective.