Claim Missing Document
Check
Articles

Pengaruh Corporate Tax, Struktur Aset, dan Pertumbuhan Penjualan Terhadap Struktur Modal (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI) Yulianti, Nirma; ., Irwansyah; Lestari br. Ginting, Yoremia
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 5 No. 1 (2020): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v5i1.5822

Abstract

Penelitian ini dilakukan untuk menguji apakah Corporate Tax, Struktur Aset dan Pertumbuhan Penjualan berpengaruh signifikan terhadap Struktur Modal. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2013-2017. Sampel yang digunakan dalam penelitian ini adalah 125 data. Penelitian ini menggunakan analisis regresi linear berganda dengan software IBM SPSS Statistic 24. Hasil penelitian menunjukkan bahwa corporate tax berpengaruh positif dan tidak signifikan terhadap struktur modal, Struktur aset berpengaruh positif dan signifikan terhadap struktur modal serta pertumbuhan penjualan berpengaruh negatif dan signifikan terhadap struktur modal. Penelitian ini berimplikasi  pada pengambilan keputusan struktur modal bagi manajemen, bahan pertimbangan pemberian pinjaman oleh investor dan kreditur kepada perusahaan, serta bagi peneliti selanjutnya untuk mempertimbangkan variabel tambahan yang mempengaruhi struktur modal.   
THE EFFECT OF JOB STRESS AND QUIET QUITTING ON TURNOVER INTENTION WITH BURNOUT AS A MEDIATION VARIABLE AMONG MOTOR SAILING VESSEL CREWS IN BONTANG CITY Ade Bukti Ramadhan; Irsan Tricahyadinata; Irwansyah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 5 (2026): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19582937

Abstract

This study aims to analyze the effect of job stress and quiet quitting on turnover intention with burnout as a mediating variable among Motor Sailing Vessel (MSV) crews in Bontang City, East Kalimantan. The high work pressure and changing work behaviors are critical issues in the traditional shipping sector. A quantitative approach with an explanatory design was used. The population included all active MSV crews (395 respondents) using a census technique. Data were analyzed using SEM-PLS. The results show that job stress and quiet quitting have a positive and significant effect on burnout. Burnout also has a significant positive effect on turnover intention. Furthermore, burnout fully mediates the relationship between job stress and turnover intention, as well as between quiet quitting and turnover intention. The findings indicate that psychological work conditions are key factors driving crew turnover intention. Managerial implications emphasize the importance of stress management and burnout prevention to sustain the maritime workforce.
ANALYSIS OF HUMAN RESOURCE PERFORMANCE AT HERMINA HOSPITAL SAMARINDA (IMPLEMENTASI BALANCED SCORECARD) Andriani; Tetra Hidayati; Irwansyah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to analyze the performance of human resources (HR) at Hermina Samarinda Hospital using the Balanced Scorecard (BSC) approach. The research method employed is a descriptive qualitative approach, with data collection techniques including interviews, observations, and documentation. The analysis is conducted based on the four perspectives of the Balanced Scorecard, namely financial, customer, internal business processes, and learning and growth. The results indicate that overall HR performance is in the “fairly good” category. The financial perspective shows good operational efficiency, the customer perspective indicates a high level of patient satisfaction, the internal business process perspective still requires improvement, and the learning and growth perspective demonstrates continuous human resource development. The Balanced Scorecard is proven to be an effective tool for comprehensive performance measurement.
BEYOND ENVIRONMENTAL COMPLIANCE : THE ROLE OF GREEN LEADERSHIP AND WORK ENVIRONMENT IN FOSTERING EMPLOYEE GREEN BEHAVIOR Josua Parulian Sinaga; Tetra Hidayati; Irwansyah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20658829

Abstract

The transformation towards sustainable business practices positions employee green behavior as a strategic element in supporting the success of an organization's environmental agenda, particularly in sectors with high ecological risks such as the mining support services industry. Although various environmental management policies and standards have been implemented, internalizing green behavior at the individual employee level remains a challenge that requires managerial attention. This study aims to analyze the influence of green leadership and work environment on employee green behavior through the mediating role of job satisfaction at PT Barana Medayu Sejahtera, West Kutai Regency. The study used a quantitative approach with an explanatory design . The entire population was used as respondents using a questionnaire technique. Saturated sampling . Data were collected using a questionnaire and analyzed using the method Structural Equation Modeling– Partial Least Squares ( SEM-PLS ). The results of the study show that green leadership and the work environment influence employee job satisfaction and green behavior. Job satisfaction has also been shown to influence employee green behavior and is able to mediate the relationship between green leadership , work environment, and employee green behavior. These findings indicate that an organization's success in building a sustainable work culture is not only determined by formal environmental policies, but also by the leader's ability to instill ecological values and create a work environment that provides a positive work experience for employees. This research enriches the study of green organizational behavior in the context of the extractive industry while providing practical implications for companies in designing sustainability strategies that are oriented towards strengthening human aspects and an environmentally friendly work culture.