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The Role of the Board of Commissioners and Audit Committee in Influencing the Financial Performance of Banks Listed on the Indonesian Stock Exchange (IDX) Sarah Febiola; Riri Mayliza; Lola Fitria Sari
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.707

Abstract

This research aims to determine the influence of the board of commissioners (DK) and audit committee (KA) on the financial performance of those listed on the Indonesia Stock Exchange in 2018-2022. The years used in this research are five years, starting from 2018-2022. Samples were taken using the purposive sampling method. A population of 43 companies listed on the Indonesian Stock Exchange obtained 33 companies as samples with an observation period of five years (2018-2022). Data were analyzed using panel data regression. Based on the results of data analysis, it was concluded that the board of commissioners had no positive and insignificant effect on financial performance and Audit Committee has a positive and significant effect on financial performance.
PT PP BAJABANG INDONESIA'S STRATEGY IN IMPROVING WORKFORCE PRODUCTIVITY Ardikarsa, Diba Andika; Miranda, Agustinus; Derriawan, Derriawan; Sari, Lola Fitria; Nawasiah, Nana
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.54434

Abstract

This study aims to analyze the management strategy of PT PP Bajabang Indonesia in increasing labor productivity through an approach to internal and external factors of the company. The study used a mixed method, namely a combination of quantitative and qualitative approaches. Quantitative data were obtained through the distribution of questionnaires to 100 workers to measure variables of work motivation, work discipline, work environment, and labor productivity. Analysis was conducted using Pearson correlation. Meanwhile, qualitative data were obtained through in-depth interviews with management and field supervisors to identify strategic factors that influence productivity. The research results show that work discipline has the strongest influence on workforce productivity, followed by work motivation and the work environment. Qualitative findings reveal that the main obstacles to increasing productivity lie in fluctuations in workforce performance, a suboptimal monitoring system, and limited skilled labor. Based on the SWOT analysis, recommended priority strategies include improving workforce training and certification, strengthening the production monitoring system, and implementing performance evaluation based on measurable indicators. This study concludes that increasing labor productivity requires integration between strengthening human resources, effective monitoring systems, and management strategies based on analysis of the company's internal and external environment.