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PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS M Jamal Abdul Nasir
Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Vol 18, No 2 (2020): Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Publisher : Universitas Pembangunan Nasional Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.581 KB) | DOI: 10.31315/be.v18i2.5642

Abstract

The purpose of this study was to determine (1) the effect of leverage on profitability, (2) the effect of sales growth on profitability, (3) the effect of company size on profitability. used in this study amounted to 4 companies. The results of this study indicate that leverage has a negative and significant effect on profitability in cigarette companies listed on the IDX during the 2016-2018 period, sales growth has a negative and significant effect on profitability in cigarette companies listed on the IDX during the 2016-2018 period. And also company size has a positive and significant effect on profitability in cigarette companies listed on the IDX during the 2016-2018 period. And each independent variable has a positive and significant effect on the dependent variable simultaneously, namely leverage, sales growth and company size which have a significant effect on profitability in cigarette companies listed on the IDX during the 2016-2018 period. So it can be concluded that each independent variable has a significant influence on the dependent variable either partially or simultaneously.  Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh leverage terhadap profitabilitas, (2) pengaruh pertumbuhan penjualan  terhadap profitabilitas, (3) pengaruh ukuran perusahaan terhadap profitabilitas . Sampel dalam penelitian ini adalah perusahaan perusahaan rokok yang listing di BEI dengan jumlah sampel yang akan digunakan dalam penelitian ini berjumlah 4 perusahaan. Hasil penelitian ini menunjukkan bahwa  leverage berpengaruh negatif dan signifikan terhadap profitabilitas pada perusahaan rokok yang terdaftar di BEI selama periode 2016-2018, pertumbuhan penjualan berpengaruh negatif dan signifikan terhadal profitabilitas pada perusahaan rokok yang terdaftar di BEI selama periode 2016-2018. Dan juga ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap profitabilitas pada perusahaan rokok yang terdaftar di BEI selama periode 2016-2018. Dan setiap variabel independen memiliki pengaruh yang positif dan signifikan terhadap variabel dependen secara simultan yaitu leverage, pertumbuhan penjualan dan ukuran perusahaan yang memiliki pengaruh signifikan terhadap profitabilitas pada perusahaan rokok yang terdaftar di BEI selama periode 2016-2018. Jadi dapat diambil kesimpulan bahwa setiap variabel independen memiliki pengaruh yang signifikan terhadap variabel dependen baik secara parsial maupun secara simultan.
Innovation Utilizing AI-Based Virtual Assistants for Employee Training and Development Tri Cicik Wijayanti; Aditya Dandy Firatama; M Jamal Abdul Nasir; Aji Saptaji
Jurnal Manajemen Vol. 17 No. 1 (2026): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v17i1.22008

Abstract

This study examines the effectiveness of using AI-based virtual assistants in employee training and development. Employing a quantitative approach, data were collected through an online survey of 150 respondents working in various companies in Gresik Regency. The study aims to evaluate employees' perceptions of AI-based virtual assistants, focusing on their effectiveness, ease of use, learning experience, motivation, and impact on skill enhancement and productivity. Descriptive analysis revealed positive perceptions across all measured aspects, with average Likert scale scores above 4.0, indicating strong acceptance of thistechnology. Pearson correlation analysis showed significant positive relationships among the variables, suggesting that a positive perception of one aspect correlates with positive perceptions of others. Multiple linear regression analysis identified "Learning Experience through Virtual Assistants" as the most significant predictor of employee performance improvement. These findings highlight the potential of AI in enhancing employee training and development programs, providing valuable insights for HR practitioners and policymakers in designing more effective training strategies.