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Pengaruh Dewan Komisaris dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Industri di BEI Periode 2021-2024 Nidia Anggreni Das; Siska Yulia Defitri; Hidayanti Fitra; Chintya Maharani; Natasya Natasya; Marisa Penriani; Tevi Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2960

Abstract

This study aims to analyze the influence of board size and profitability on the financial performance of industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Board size is measured by the number of board members, while profitability is proxied by Return on Assets (ROA). Financial performance is assessed using Return on Equity (ROE), a common metric for evaluating the effectiveness of a company’s operations. The study population includes all industrial companies listed on the IDX during the specified period. The sampling technique employed is purposive sampling, which selects a representative sample based on specific criteria relevant to the study. Data for the analysis were sourced from the annual financial reports published by the companies. Panel data regression analysis was used for data analysis, supported by statistical software, to explore the relationship between the independent variables (board size and profitability) and the dependent variable (financial performance). The study finds that board size and profitability are crucial factors that can influence the financial performance of industrial companies. Larger boards may contribute to better decision-making and governance, while higher profitability can indicate efficient use of resources and positively affect financial outcomes. The results of this study are expected to provide empirical evidence on the role of corporate governance, particularly regarding board size and profitability, in shaping the financial performance of industrial companies in Indonesia. By understanding these relationships, the study aims to contribute to the broader discussion on improving corporate governance and financial performance in emerging markets.
Decision Support System for Land Suitability Assessment of Horticultural Crops of Legume Commodities Using AHP-VIKOR Ilham Sahputra; Rizky Putra Phonna; Natasya Natasya; Annisa Karima; T. Sukma Achriadi Sukiman
Multica Science and Technology (ACCREDITED-SINTA 5) Vol. 4 No. 2 (2024): Multica Science and Technology
Publisher : Universitas Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47002/mst.v4i2.979

Abstract

This Decision Support System (DSS) is designed to evaluate land suitability for horticultural crops, specifically legumes, using a combination of Analytical Hierarchy Process (AHP) and VIKOR (Vise Kriterijumska Optimizacija I Kompromisno Resenje) methods. The system aids farmers in determining the appropriate crops based on the available land conditions. The research includes problem identification, literature review, data collection, and system design. The implementation of the AHP-VIKOR methods has proven effective and accurate in providing horticultural crop recommendations. This system adds value to modern and efficient agricultural land management. The research results show that the AHP-VIKOR methods successfully applied in determining the suitability of land for legumes in the areas of Bireun, Bukit Rata, Sawang, and Pesisir Pelabuhan Kreung Geukuh with satisfactory outcomes. Therefore, the AHP-VIKOR methods are considered optimal for weighting criteria and ranking alternatives in selecting land for legume crops
Pengaruh Pengembangan Karier Dan Motivasi Terhadap Kinerja Karyawan Pada PT Gading Propertindo Di Tangerang Natasya Natasya; Fathorrahman Fathorrahman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1586

Abstract

Abstrak. The purpose of this study is to determine the magnitude of the influence of career development and motivation on Employee Performance at PT Gading propertindo in Tangerang both partially and simultaneously. The method used is quantitative. The sampling technique used was saturated sampling with a total sample of 54 respondents. The data collection technique in this study was to use a questionnaire that was shared online through a google form. Data analysis using validity test, rability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination and hypothesis test using SPSS (Statistical Package for Social Sciense) version 26. The result of this study is that career development has a significant effect on employee performance with the regression equation Y = 10.374 + 0.714 X1. The correlation value of 0.704 means that the two variables have a strong relationship with a coefficient of determination of 70.4%. The hypothesis test was obtained t count > the table (8.538 > 1.983). Thus H0 is rejected and H1 is accepted meaning that there is a significant influence between career development on employee performance. Work motivation has a significant effect on employee performance with the regression equation Y = 6.278 + 0.823 X2. The correlation value of 0.770 means that the two variables have a very strong relationship rate with a coefficient of determination of 77.0%. The hypothesis test obtained t count > t table (7.157 > 1.637). Thus H0 is rejected and H2 is accepted meaning that there is a significant influence between motivation on employee performance. The influence of career development and work motivation has a significant effect on employee performance with the regression equation Y = 2.000 + 0.358 X1 + 0.358 X2. The correlation value of 0.816 means that the free variable with bound variable has a very strong level of relationship with a coefficient of determination of 81.6% while the remaining 18.4% is influenced by other factors. Hypothesis Test obtained F count > F table or (50,695 > 2,300). Thus H0 is rejected and H3 is accepted. This means that there is a significant simultaneous influence between career development and motivation on employee performance at PT Gading Propertindo in Tangerang Keywords: Career Development, Motivation and Employee Performance
Pembaharuan Pemikiran Pendidikan Islam di Era Modern: Upaya Membangun Generasi Berkarakter di Tengah Kemajuan Teknologi Afinta Sari; Nurul Hidayah; Natasya Natasya; Mita Ovi Yani; Muhammad Adrian Nugroho; Fahrurreza Fahrurreza; Feri Susanti; Dela Anisa; Aprilia Eka Putri; Ummul Lathifah
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Pembaharuan pemikiran pendidikan Islam merupakan kebutuhan strategis dalam menghadapi perkembangan teknologi digital, perubahan nilai sosial, serta tuntutan kompetensi abad ke-21. Penelitian ini bertujuan menganalisis arah dan bentuk pembaharuan pemikiran pendidikan Islam yang relevan dengan dinamika era modern, khususnya dalam upaya membangun generasi berkarakter di tengah kemajuan teknologi. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan desain kajian pustaka melalui telaah buku, artikel ilmiah, dan dokumen pendidikan yang membahas modernisasi pendidikan Islam, literasi digital, serta pembentukan karakter. Hasil penelitian menunjukkan bahwa pembaharuan pendidikan Islam perlu diarahkan pada integrasi nilai keislaman dengan kompetensi modern, penguatan kurikulum berbasis literasi digital, serta pengembangan metode pembelajaran yang aktif, kolaboratif, dan berbasis teknologi. Selain itu, pendidik memiliki peran sentral sebagai agen transformasi melalui penguasaan literasi digital, inovasi pedagogis, serta keteladanan akhlak. Penelitian ini menegaskan bahwa modernisasi pendidikan Islam tidak bertujuan menggantikan nilai-nilai tradisional, tetapi menafsirkannya kembali agar relevan dan adaptif terhadap tantangan kehidupan digital. Dengan demikian, pendidikan Islam di era modern diharapkan mampu melahirkan generasi yang cerdas, kritis, berkarakter, dan tetap berpegang pada nilai-nilai keislaman.