Claim Missing Document
Check
Articles

Found 23 Documents
Search

Analisis Pengukuran Kinerja Keuangan PT Bank Negara Indonesia (PERSERO) TBK Dengan Metode Economic Value Added (EVA) Periode 2022-2024 Septia Khoirina; Dhuha Safria; Chanissa Purwaningrum
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyse the measurement of financial performance using the Economic Value Added (EVA) method for the period 2022-2024. The research was conducted at PT Bank Negara Indonesia (Persero) Tbk as the object under study. The population and sample are the company's last 3 (three) years of financial statements. The research method uses quantitative methods through a descriptive approach. The sampling technique used is the saturated sample technique. The data analysis technique uses formulas in accordance with the Economic Value Added (EVA) method and uses some of the company's financial statement data as the required analysis material. The results showed that the financial performance of PT Bank Negara Indonesia (Persero) Tbk, for the period 2022-2024 was still considered positive but still low. PT Bank Negara Indonesia (Persero) Tbk, in the period 2022-2024, has not been able to create economic value added in the morning of its shareholders. Judging from the results of the calculation of Economic Value Added (EVA) shows a negative value, which means ‘Does Not Have Economic Added Value’. PT Bank Negara Indonesia (Persero) Tbk, in the period 2022-2024, is still considered ‘Negative’. Judging from the results of the calculation of Economic Value Added (EVA) which shows the value of Net Operating Profit After Tax (NOPAT) is smaller than the value of Capital Charger (Capital Cost).
Analysis of Job Satisfaction and Work Environment on Employee Turnover Intention Cedaryana, C.; Safria, Dhuha
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.798

Abstract

High turnover rates can lead to losses for a company. The turnover phenomenon begins with turnover intention, which is influenced by several factors, including job satisfaction and work environment. This study quantitatively analyzes the influence of job satisfaction and work environment on employee turnover intention at PT. XYZ. Involving 62 respondents and using multiple linear regression analysis, the study results show that both job satisfaction and work environment, partially and simultaneously, have a positive and significant effect on employee turnover intention. The R-square calculation result is 0.225, which means that the job satisfaction and work environment variables collectively explain 25.5% of the variance in turnover intention among PT. XYZ employees. The remaining variance can be explained by other variables beyond the scope of this study.
Pengaruh Stres Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan Aprillia, Frida; Safria, Dhuha; Purwatiningsih, Purwatiningsih; Kusuma, Alan Budi
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13666

Abstract

Kinerja karyawan merupakan hal yang selalu menjadi ukuran penilaian dalam sebuah perusahaan. Namun, kinerja karyawan umumnya menunjukkan bagaimana pekerja dapat menjalankan pekerjaannya dengan baik, sehingga akan selalu ada karyawan atau pekerja yang kinerjanya baik, dan ada juga yang kinerjanya kurang baik. Dua faktor yang secara umumnya mempengaruhi kinerja karyawan adalah stres kerja dan kepuasan kerja. Kedua faktor ini tidak hanya berpengaruh secara individual terhadap kinerja karyawan, tetapi juga memiliki hubungan saling mempengaruhi. Stres kerja yang tinggi dapat mengurangi kepuasan kerja, sementara kepuasan kerja yang tinggi dapat berfungsi sebagai buffer terhadap stres kerja dan meningkatkan kinerja karyawan. Penelitian dilakukan menggunakan metode kuantitatif dengan total sampel 40 responden. Teknik analisis menggunakan regresi linier berganda dan pengelolaan data menggunakan SPSS versi 25. Hasil penelitian menyimpulkan bahwa secara simultan Stres Kerja dan Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan dengan Koefisien determinasi sebesar 0,567 menunjukkan bahwa variabel kepuasan kerja dan stress kerja berpengaruh sebesar 56,7% terhadap kinerja karyawan, sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.