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All Journal JURNAL KESEHATAN LINGKUNGAN (Journal of Environmental Health) JUMANJI (JURNAL MANAJEMEN JAMBI) Jurnal Masyarakat dan Budaya Jurnal Ilmiah Wahana Pendidikan Berajah Journal Jurnal Ilmu Pendidikan dan Sosial ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan AIM: Journal of Islamic Education Management
marwan setiawan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Peran Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Pusat Biaya pada Exxonmobil Oil Indonesia Inc. Marwan Setiawan
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 4 No. 2 (2021): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

ExxonMobil Oil Indonesia yang sebelumnya bernama Mobil Oil Indonesia merupakan anak perusahaan Mobil yang beroperasi di Indonesia. Exxon dan Mobil, dua perusahaan besar melakukan merger menjadi ExxonMobil. Mobil Oil Indonesia pun menjadi berubah namanya yaitu ExxonMobil Oil Indonesia Inc. Merger ini tentu saja membawa dampak bagi ExxonMobil Oil Indonesia, yaitu terjadi perubahan struktur organisasi, proses dan prosedur penyusunan anggaran, sistem pencatatan dan pelaporan biaya, pengkodean rekening, penggolongan biaya terkendali dan tak terkendali, dan laporan pertanggungjawaban yang tidak lain merupakan akuntansi pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pelaksanaan akuntansi pertanggungjawaban dan penilaian kinerja pusat biaya pada ExxonMobil Oil Indonesia setelah merger dan sejauh mana peran akuntansi pertanggungjawaban dalam menilai kinerja pusat biaya. Metode pengumpulan data adalah observasi, wawancara dan penyebaran kuisioner. Data kuisioner dari responden diolah dengan menggunakan program SPSS 20.0 dan kemudian dilakukan analisis. Kesimpulan yang didapat adalah akuntansi pertanggungjawaban dan penilaian kinerja pusat biaya telah dilaksanakan dengan baik oleh ExxonMobil Oil Indonesia. Akuntansi pertanggungjawaban yang telah dilaksanakan sangat membantu dalam melakukan penilaian kinerja pusat-pusat biaya.
Strategi Manajemen dalam Menjaga Kinerja di Bagbinopsnal Ditsamapta Polda Jambi Lastari, Adria Wuri; Marwan Setiawan; Kiki Helencia; Hidayatullah, Ahmad
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 8 No. 1 (2025): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis gambaran manajemen yang diterapkan di Bagbinopsnal Ditsamapta Polda Jambi serta strategi manajemen dalam menjaga kinerja personel yang diterapkan secara efektif. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam langsung kepada lima narasumber yang aktif terlibat dalam manajemen operasional, observasi lapangan secara langsung, serta studi dokumentasi terkait proses dan kebijakan manajemen. Hasil penelitian menunjukkan bahwa manajemen di Bagbinopsnal Ditsamapta Polda Jambi sudah berjalan dengan cukup baik dan terstruktur sesuai dengan prosedur yang ada. Dari tiga aspek utama strategi manajemen, yaitu perencanaan, implementasi, dan evaluasi, dua aspek pertama sudah terlaksana dengan baik, namun evaluasi dan tindak lanjut dari hasil evaluasi masih belum optimal dan perlu perhatian lebih. Selain itu, strategi manajemen dalam menjaga kinerja personel mencakup disiplin, kuantitas, kualitas, ketepatan waktu, dan kemandirian. Meskipun secara umum kinerja sudah baik, aspek kuantitas personel masih memerlukan perbaikan agar dapat menunjang efektivitas tugas dan fungsi dengan lebih optimal.
Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas pada PT. Kalbe Farma TBK Periode 2015–2024: Penelitian Putri Bella Pertiwi; Marwan Setiawan; Evrina
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5783

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja terhadap profitabilitas pada PT. Kalbe Farma Tbk periode 2015–2024. Profitabilitas merupakan indikator penting dalam menilai kemampuan perusahaan dalam menghasilkan laba dan dalam penelitian ini diukur menggunakan Return on Assets (ROA). Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan PT. Kalbe Farma Tbk periode 2015–2024. Teknik pengumpulan data dilakukan melalui studi dokumentasi terhadap laporan keuangan perusahaan, sedangkan teknik analisis data menggunakan analisis regresi linear sederhana dengan bantuan aplikasi SPSS versi 23. Sebelum dilakukan analisis regresi, terlebih dahulu dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil penelitian menunjukkan bahwa perputaran modal kerja berpengaruh positif dan signifikan terhadap profitabilitas. Hal ini ditunjukkan oleh nilai koefisien regresi sebesar 0,536 dengan nilai signifikansi sebesar 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,945 menunjukkan bahwa perputaran modal kerja mampu menjelaskan variasi profitabilitas sebesar 94,5%.
PENGARUH ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) TERHADAP KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN Ratna Sari; Evrina Evrina; Marwan Setiawan
Berajah Journal Vol. 6 No. 2 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i2.651

Abstract

Using a literature review methodology, this study attempts to examine the effects of Environmental, Social, and Governance (ESG) adoption on business financial performance and reputation. Because ESG is thought to be able to generate long-term value and boost stakeholder trust, it is becoming a significant concern in contemporary business operations. This study's methodology is a literature review, which involves examining a variety of academic publications, research papers, and journals that are pertinent to the subjects of corporate reputation, financial performance, and ESG. According to the study's findings, implementing ESG practices often improves a company's financial performance by increasing profitability, operational effectiveness, and long-term stability. In addition, ESG practices also play an important role in building a better corporate reputation in the eyes of investors, consumers, and the wider community. However, some literature also reveals variations in results depending on the industrial sector, level of implementation, and prevailing economic and regulatory conditions. Thus, ESG is not only a tool for compliance, but also a business strategy that can increase corporate competitiveness sustainably.
Pengaruh Debt To Equity Ratio Terhadap Return On Asset Pada PT Sumber Alfaria Trijaya Tbk Tahun 2015-2025 Violla Agatha; Marwan Setiawan; Adria Wuri Lastari
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.822

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Sumber Alfaria Trijaya Tbk during the period 2015–2025. This research uses a quantitative approach with an associative method to examine the relationship between the independent and dependent variables. The data used are secondary data obtained from the company’s quarterly financial statements over the research period, with a total sample of 44 observations selected using a saturated sampling technique. The data analysis methods applied in this study include classical assumption tests to ensure the feasibility of the regression model, simple linear regression analysis to determine the direction and magnitude of the relationship between variables, t-test to examine the significance of the effect, and the coefficient of determination (R²) to measure the extent to which the independent variable explains the dependent variable. The results of the study show that the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA). This is evidenced by a significance value of 0.000, which is lower than 0.05, and a t-statistic value of -8.469. The regression equation indicates that an increase in DER leads to a decrease in ROA. Furthermore, the coefficient of determination (R²) value of 0.631 shows that DER explains 63.1% of the variation in ROA, while the remaining 36.9% is influenced by other variables outside the model
Pengaruh Net Profit Margin (NPM), Return On Asset (ROA), dan Debt To Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR) pada PT. Hanjaya Mandala Sampoerna Tbk Periode 2012-2024 Roza Ekawati; Marwan Setiawan
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9766

Abstract

Research on dividend policy and the factors influencing it continues to develop in the corporate finance literature. However, discussions that specifically examine the effects of Net Profit Margin (NPM), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Dividend Payout Ratio (DPR) at PT Hanjaya Mandala Sampoerna Tbk during the 2012–2024 period still need to be strengthened. This study aims to analyze the effects of NPM, ROA, and DER on DPR. This study employed a quantitative approach with a causal-associative design. The research data consisted of secondary data obtained from the annual financial reports of PT Hanjaya Mandala Sampoerna Tbk during the 2012–2024 period, selected through the purposive sampling technique. Data were collected through documentation study and were then analyzed using multiple linear regression with the assistance of IBM SPSS. The results show that partially, NPM has a positive and significant effect on DPR, whereas ROA and DER have negative and significant effects on DPR. Simultaneously, NPM, ROA, and DER have a significant effect on DPR, with a coefficient of determination of 0.998. These findings broaden understanding of dividend policy in the context of manufacturing companies and emphasize the importance of profitability and capital structure in determining dividend distribution. The implications of this study include theoretical contributions to the development of corporate finance literature and practical contributions for management in formulating more appropriate dividend policies.
Pengaruh Leverage, Profitabilitas, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Sektor Properti di BEI (2021–2024) Febriana Febriana; Marwan Setiawan; Mulia Indah Purwati
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9768

Abstract

Research on firm value continues to develop in the field of financial management, but discussions that specifically examine the effects of leverage, profitability, and company growth in the property sector on the Indonesia Stock Exchange during the 2021–2024 period still need to be strengthened. This study aims to analyze the effects of leverage, profitability, and company growth on the firm value of property sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach with a causal-associative design. The research sample consisted of property sector companies selected through the purposive sampling technique based on the criteria of companies consistently listed during the research period, having complete financial reports, and providing data according to the needs of the study. Data were collected through documentation study of company financial reports and were then analyzed using multiple linear regression with the assistance of SPSS. Before regression analysis was conducted, the data were tested through classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results show that Debt to Equity Ratio (DER) and Return on Assets (ROA) have negative and significant effects on Price to Book Value (PBV), whereas growth has a positive and significant effect on PBV. Simultaneously, DER, ROA, and growth have a significant effect on PBV, with a coefficient of determination (R²) of 75.7%. These findings contribute to the development of capital structure theory and signaling theory in explaining firm value, while also broadening understanding of the factors that influence firm value in the property sector. The conclusion of the study emphasizes the importance of managing capital structure, profitability, and company growth in a balanced manner in efforts to increase firm value. The implications of this study include theoretical contributions to the financial management literature as well as practical implications for company management and investors in decision-making.
Faktor-Faktor Penentu Kesiapan Emiten LQ45 dalam Mengimplementasikan Standar Pengungkapan Keberlanjutan (IFRS S1/S2): Pengukuran Kuantitatif Readiness Score Maurinawati Azizah; Adria Wuri Lastari; Marwan Setiawan
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9769

Abstract

Sustainability reporting based on IFRS S1 and IFRS S2 has become an important issue in improving the transparency of corporate sustainability information, but studies on the readiness of LQ45 issuers through quantitative measurement of readiness scores remain limited. This study aims to analyze the effects of company size, profitability, and leverage on the readiness of LQ45 issuers to implement the IFRS S1/S2 sustainability disclosure standards. This study employed a quantitative approach with descriptive and explanatory designs. The research sample consisted of 30 LQ45 issuers selected using the purposive sampling technique. Data were collected through documentation of annual reports and sustainability reports for 2024 and were then analyzed using the Partial Least Squares (PLS) method. The results show that company size and leverage have positive and significant effects on the IFRS S1/S2 readiness score, whereas profitability has no significant effect. Simultaneously, company size, profitability, and leverage have a significant effect on readiness to implement IFRS S1/S2. These findings contribute to the development of sustainability reporting literature and strengthen the relevance of legitimacy theory and stakeholder theory in explaining corporate readiness for sustainability standards. The conclusion of the study emphasizes that corporate structural capacity and external pressure are important factors in supporting readiness to implement IFRS S1/S2 among LQ45 issuers.
Co-Authors Ade Riana Aep Hidayat Ahmad Hidayatullah Ahmad Sukandar Bunga Resa Hartati, Bunga Resa Hartati Dewi Qurrohta Wahyu Ningsih Edgar Octoyuda Evrina Febriana Febriana Ganda cahyana Kartika Ariswara Kiki Helencia Lestari, Adria Wuri Maurinawati Azizah Mawardi, Indra Azwar Mira Yulianti Mulia Inda Purwati Mulyati Rahayu Nissa Arifa Putra, Hendris Syah Putri Bella Pertiwi RATNA SARI Roza Ekawati Sofiah Sofiah Sofyan Sauri Varenna Faubiany Violla Agatha Wawan Halwany Yulizar Ihrami Rahmila