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All Journal Jurnal Kelola : Jurnal Ilmu Sosial Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu Global Management: International Journal of Management Science and Entrepreneurship
Muhammad Fachruddin Arrozi
Universitas Esa Unggul
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPUTUSAN INVESTASI DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Luluk Larasati; Muhammad Fachruddin Arrozi
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 2 (2022): Jurnal Kelola: Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i2.583

Abstract

The purpose of this study is to obtain empirical evidence of the influence of the variables of Corporate Social Responsibility (CSR), Investment Decisions, and Capital Structure on Company Value in mining companies listed on the IDX for the period 2018-2021. This research design is included in causal associative research. The population of this study are mining companies listed on the Indonesia Stock Exchange for the period 2018- 2021. Sample selection through purposive sampling method. There are 13 companies that meet the criteria as the research sample so that the observation data is 52. The analytical method used is the Multiple Linear Analysis method. The results show that simultaneously Corporate Social Responsibility, Investment Decisions, and Capital Structure have a significant influence on Firm Value (Tobin's Q). Investment decisions that are proxyed with Price Earning Ratio (PER) have a significant effect on Firm Value (Tobin's Q). Meanwhile, Capital Structure through DER has a negative and insignificant effect on firm value. And Corporate Social Responsibility does not have a significant effect on Firm Value (Tobin's Q) partially.
Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial Dan Terhadap Manajemen Laba Bella Alfitri; Muhammad Fachruddin Arrozi
BULLET : Jurnal Multidisiplin Ilmu Vol. 1 No. 05 (2022): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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Abstract

Manajemen laba adalah suatu tindakan yang dilakukan oleh perusahaan dengan memilih kebijakan akuntansi tertentu, sehingga laba dapat meningkat atau menurun. Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, kepemilikan manajerial dan profitabilitas berpengaruh terhadap manajemen laba. Populasi penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Sampel penelitian diperoleh dengan menggunakan teknik purposive sampling, dimana terdapat 19 perusahaan properti dan real estate yang memenuhi semua kriteria, sehingga diperoleh 95 data. Sumber data dalam penelitian ini diperoleh dari website BEI yaitu www.idx.co.id, www.idnfinancial.com dan situs website perusahaan. Jenis penelitian ini adalah kuantitatif. Alat analisis yang digunakan adalah SPSS versi 23 dengan pengujian regresi linier berganda. Variabel manajemen laba diproksikan dengan Discretionary Accruals. Hasil analisis penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan profitabilitas berpengaruh terhadap manajemen laba. Secara simultan ukuran perusahaan, kepemilikan manajerial dan profitabilitas berpengaruh signifikan terhadap manajemen laba.
Pengaruh Aspek – Aspek Metode Springate Terhadap Going Concern Perusahaan Pada Masa Covid-19 Krisintiya Riyana; Muhammad Fachruddin Arrozi
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 04 : Juni (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan da
Publisher : Shofanah Media Berkah

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh seluruh rasio keuangan model Springate yaitu modal kerja terhadap total aset, EBIT terhadap total aset, EBT terhadap total kewajiban lancar, dan penjualan terhadap total aset terhadap going concern pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Populasi yang digunakan adalah 80 perusahaan. Sampel pada penelitian ini dipilih dengan menggunakan metode purpose sampling dengan kriteria yang telah ditentukan, sehingga diperoleh 67 perusahaan. Metode analisis yang digunakan yaitu uji statistik deskriptif dan uji hipotesis menggunakan analisis regresi logistik binary. Hasil analisis dmenunjukkan besarnya pengaruh variabel independen secara simultan terhadap variabel dependen sebesar 0,904 atau 90,4% artinya variabel independen yang terdiri Rasio Modal Kerja Terhadap Total Aset (MKTA), Rasio Laba Sebelum Bunga dan Pajak Terhadap Total Aset (EBITTA), Rasio Laba Sebelum Pajak Terhadap Total Liabilitas Lancar (EBTLL), dan Rasio Penjualan Terhadap Total Aset (PTA) dapat menjelaskan prediksi going concern sebesar 90,4% dan sisanya sebesar 9,6% dijelaskan variabel lain yang tidak dimasukkan dalam model penelitian. Rasio Penjualan Terhadap Total Aset (PTA) dapat menjelaskan prediksi going concern sebesar 90,4% dan sisanya sebesar 9,6% dijelaskan variabel lain yang tidak dimasukkan dalam model penelitian.
Service Quality and Communication Mediating Services-cape Effects on Patient Experience in Pharmacy Installation Ketut Yuliani Wijaya; Rokiah Kusumapradja; Muhammad Fachruddin Arrozi
Global Management: International Journal of Management Science and Entrepreneurship Vol. 3 No. 1 (2026): February: Global Management: International Journal of Management Science and En
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v3i1.524

Abstract

Patient experience reflects patient’s comprehensive perceptions of service quality, the physical environment, and communication with healthcare providers. This study was motivated by the need to foster positive patient experience in the Pharmacy Installation of Graha Sehat Hospital, Probolinggo through improvements in service quality, servicescape, and effective communication. The objective of this research was to analyze the effects of service quality and servicescape on patient experience, with effective communication serving as an intervening variable. A quantitative approach was employed using Structural Equation Modeling (SEM) with AMOS. A total of 180 outpatient pharmacy patients were selected through voluntary sampling, with the sample size determined based on Hair’s method. The findings indicate that service quality, servicescape, and effective communication simultaneously exert a positive and significant effect on patient experience. Partially, service quality has a positive and significant effect on patient experience, while servicescape does not have a direct significant effect on patient experience. Effective communication, however, demonstrates a positive and significant influence on patient experience. Furthermore, effective communication significantly mediates the relationship between servicescape and patient experience, but it does not mediate the relationship between service quality and patient experience. The managerial implications for hospital management highlight the need to strengthen service quality improvement strategies, optimize spatial layout and environmental comfort in the pharmacy setting, and establish concise communication standards that include essential medication counseling points. Such measures are necessary to ensure that communication quality remains consistent, even during peak patient volume periods with limited-service time.
Co-Authors Bella Alfitri Ketut Yuliani Wijaya Krisintiya Riyana Luluk Larasati Rokiah Kusumapradja