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All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Prosiding Seminar Nasional Pakar PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi J-MACC : Journal of Management and Accounting International Journal of Supply Chain Management Jurnal Ilmiah Ecobuss Jurnal Bisnis dan Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Kendali Akuntansi IIJSE Journal of Ekonomics, Finance, and Management Studies
Hartono Hartono
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Pengaruh Budaya Organisasi Dan Kompensasi Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Isma Putri Yanti; Hartono Hartono; Toto Dwihandoko
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1229

Abstract

This research was related to the influence of organizational culture and compensation on employee performance PT. Armada Financial Magelang with job satisfaction as an intervening variable. The purpose of this study was to: determine the influence of organizational culture on job satisfaction partially. Knowing the influence of compensation on job satisfaction partially determine the influence of organizational culture and job satisfaction on organizational commitment simultaneously, knowing the influence of organizational culture on employee performance partially determine the effect of job satisfaction on employee performance partially determine the influence of organizational culture and job satisfaction the performance of employees simultaneously, and knowing where greater direct influence organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto with indirect and direct influence of organizational culture and job satisfaction on employee performance PT Mega Finance Mojokerto through organizational commitment. Respondents in this study were 58 employees of PT Mega Finance Mojokerto. Data collection methods used are questionnaires and in analyzing the data using path analysis. The results of this study indicated that there was partial significant effect of organizational culture on job satisfaction, there was partial significant effect of compensation on job satisfaction, there was significant effect of organizational culture and compensation on job satisfaction simultaneously, there was partial significant effect of organizational culture on employee performance, there was partial significant effect of job satisfaction on employee performance, there was partial significant effect of organizational culture and job satisfaction on employee performance simultaneously, there was partial significant effect of job satisfaction to employee performance. Then simultaneously significant effect of job satisfaction to employee performance. In addition, the indirect influence of organizational culture on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct influence of organizational culture on employee performance. Indirectly influence compensation on employee performance through job satisfaction PT Mega Finance Mojokerto greater than the direct effect of compensation on employee performance.
The Influence of Total Quality Management (TQM), Reward Systems, and Performance Measurement Systems on Company Performance through Employee Productive Behavior As Mediation Variables in Garment Companies Hartono Hartono; Toto Heru Dwihandoko; Mohammad Muslimin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 1 (2023): Sharia Economic: January, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i1.2793

Abstract

Today’s business world has experienced rapid development. There is intense competition among fellow companies. The management system can work as a tool to improve company performance by measuring its employees’ performance. A performance measuring system is required to improve business performance. It will later function as an information provider that can be a reference for managers in making correct decisions for the company’s progress in general. This study focuses on garment companies using SEM PLS data analysis techniques, producing different results. It uses a quantitative descriptive method. It looks at the company’s performance measurement only from a financial point of view. The result showed that there is a significant beneficial impact between the TQM, employee productive behavior on company performance, and TQM on employee productive behavior. However, there is no effect of the reward system on the company’s performance. The productive behavior of employees can mediate the reward system based on company performance. Performance measurement systems can be mediated by productive employee behavior upon company performance. Employees that engage in productive behavior can mediate TQM on mediated company performance. The suggestion of the result of this research is the company can consider these research results to develop their company performance to achieve their goal. Therefore, the researchers also suggest that others conduct further research using a different method and variables that have not been studied in this study.
Analysis Of The Influence Of Managerial Ownership, Organization Size, Debt Contracts And Information Systems On Manufacturing Company Accounting Systems Imam Hanafi; Asri Ady Bakri; Tanti Widia Nurdiani; Samuel PD Anantadjaya; Hartono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1634

Abstract

This study examines manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022 in order to ascertain the impact of managerial ownership, knowledge asymmetry, loan contracts, and company size on accounting conservatism. 34 businesses were utilized as a sample in this study. Purposive sampling was the method of sampling employed in this investigation. Multiple regression analysis was used in this study to evaluate the hypothesis. The findings demonstrated a substantial relationship between management ownership and accounting conservatism. Accounting conservatism is significantly impacted by contract debt. Accounting conservatism is significantly influenced by company size. While accounting conservatism is unaffected by information asymmetry. Accounting conservatism as assessed by BTMR is influenced by managerial ownership, knowledge asymmetry, debt obligations, and firm size collectively.
Analisis Penilaian Kesehatan Pada Bank Umum di Indonesia Hugo Prasetyo Winotoatmojo; Muhamad Risal Tawil; Diana Anggraini Kusumawati; Made Susilawati; Hartono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7490

Abstract

                The purpose of this study is to analyze and determine the health assessment of commercial banks in Indonesia. This study uses a qualitative approach with a literature study research design. This study uses a literature review type of various sources of reading articles, books, journals, and publications related to the health assessment of commercial banks, the legal basis of commercial banks, and RGEC. The findings in this study are that the health assessment of commercial banks is based on the Financial Services Authority Regulation (POJK) Number 4 / PJOK.03 / 2016 concerning the Health Assessment of Commercial Banks. Then the method used in the health assessment of commercial banks is the Risk-Based Bank Rating (RBBR) method, which includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). The health assessment of commercial banks can also be classified into four levels of health, including PK-1 (Healthy / Very good), PK-2 (Quite Healthy / Good), PK-3 (Less Healthy), PK-4 (Unhealthy).
Co-Authors Achmad Deni Tri Setya Putra Anggun Prabowo Anik Irawati Asri Ady Bakri Cuk Jaka Purwanggono Deny Dwi Hartomo Dian Fibriantyka Sari Diana Anggraini Kusumawati Dila Cahyani Putri Dwihandoko, Toto Heru Edi Pranyoto Esty Nur Hidayat Fachrudy Asj'ari Fachrudy Asj’ari Febryanti Wahyuningrum Gati Widhi Astiti Hadi Poernomo Hari Setiono Hari Setyono Haryono Umar Hugo Prasetyo Winotoatmojo Imam Baidlowi Baidlowi Imam Hanafi Imam Mustofa Isma Putri Yanti Jamaluddin Kemal Fauzi Joko Suyono Krisdiana Kundharu Saddhono Lilis Mardiana A. M. Syamsul Hidayat Made Susilawati Mahandika Candra Kirana Mary Ismowati Moch. Afrizal M Mohammad Muslimin Mohammad Muslimin Muhamad Risal Tawil Muhammad Mukhsin Nersiwad Nersiwad Nikmatuniayah Nikmatuniayah Ninik Lukiana Nur Ainiyah Nurdiana Fitri Isnaini Priscillia Sumendap Ratih Kumala Sari Resi Yudhaningsih Ria Mardiana Yusuf Rianti Setyawasih Samuel PD Anantadjaya Samuel PD Anantadjaya Sartika Sartika Susanti Susanti Tanti Widia Nurdiani Teguh Setiawan Wibowo Toto Dwihandoko Willy hidayat Hidayat yahya yahya