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The Effect Of Capital Expenditure On Environmental Performance With Investment As A Moderating Variable Kusiyah; Eva Purnamasari; Asterina Anggraini; Parlindungan Dongoran; Yusran Zainuddin
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 3 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1383

Abstract

This study aims to examine the effect of corporate Capital Expenditure (CAPEX) on Environmental Performance , and to analyze the role of Investment ( measured as a proportion of assets or strategic expansion) as a moderating variable in this relationship. Environmental performance is a crucial non-financial indicator in the context of corporate sustainability. Theoretically, allocating CAPEX to new assets (e.g., cleaner production technologies) is expected to improve environmental performance. However, the effectiveness of this capital expenditure is thought to depend heavily on the magnitude and strategic direction of the company's total investment. This research method uses a quantitative approach with secondary data from financial reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. The Capital Expenditure variable is measured from the cash flow statement, Environmental Performance is measured using the PROPER score (Company Performance Rating Program in Environmental Management), and Investment is measured from total assets or sales growth rate. Data analysis was performed using Panel Data Regression through EViews 12 software, and Moderated Regression Analysis (MRA) to test the interaction hypothesis. The results of the study indicate that Capital Expenditure has a positive and significant influence on Environmental Performance. Furthermore, a key finding is that Investment is proven to significantly and positively moderate the relationship between Capital Expenditure and Environmental Performance (positive interaction variable coefficient, p < .05. This means that companies with high levels of investment tend to gain greater environmental performance benefits from each unit of environmental capital expenditure. The implications of this research highlight that CAPEX allocation for environmental purposes should be aligned with an integrated long-term investment strategy to maximize sustainability outcomes.
The Influence of Transformational Leadership, Employee Competence and Work Ethic on Employee Performance Mediated by Innovative Work Behavior : Pengaruh Kepemimpinan Transformasional, Kompetensi Pegawai Dan Etos Kerja Terhadap Kinerja Pegawai Yang Dimediasi Oleh Innovative Work Behavior Nuranti, Riskha; Kusiyah, Kusiyah; Irma Istiatik, Dasih
Jurnal Bisnis dan Ekonomi Vol 4 No 1 (2026): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v4i1.172

Abstract

Objective : This study aims to analyze the influence of transformational leadership, employee competence, and work ethic on employee performance, mediated by innovative work behavior, at the Pasar Rebo Subdistrict Office, East Jakarta. Methods : The research employed a survey method using questionnaires distributed to 68 employees selected through total sampling. Data were analyzed using Structural Equation Modeling (SEM) with Smart PLS 4 software. Results : The findings reveal that transformational leadership and work ethic significantly affect innovative work behavior, while employee competence does not. Innovative work behavior, in turn, does not influence employee performance. Furthermore, transformational leadership and employee competence show no direct effect on employee performance, whereas work ethic does. Additionally, innovative work behavior does not mediate the relationship between transformational leadership, competence, or work ethic and employee performance.
Work Environment, Leadership, and Culture as Drivers of Employee Performance: The Mediating Role of Work Engagement Karami, Muhammad Radifan; Kusiyah, Kusiyah
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.395

Abstract

This study examines the effects of the work environment, leadership style, and organizational culture on employee performance, with work engagement as a mediating variable, at PT Mayasari Bakti. A quantitative survey design was applied to 441 employees/drivers selected through stratified proportional random sampling. Data were collected via a Google Forms questionnaire and analyzed using PLS-SEM with SmartPLS. The findings show that the work environment (β = 0.32, p < 0.05) and organizational culture (β = 0.41, p < 0.05) have significant positive effects on work engagement, whereas leadership style has no significant effect. Work engagement significantly influences employee performance (β = 0.47, p < 0.05). Moreover, the work environment and organizational culture do not directly affect employee performance but have significant indirect effects through work engagement, indicating full mediation. Leadership style shows neither direct nor indirect effects on performance. These results highlight the importance of fostering employee engagement through supportive work conditions and a strong organizational culture to enhance performance, particularly in labor-intensive transportation and service organizations. The study is limited by its cross-sectional design and single-organization scope, which may limit causal inference and generalizability.
Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan Terhadap Financial Distress yang Dimoderasi Oleh Profitabilitas Pada Perusahaan Pharmaceutical yang Terdaftar di Bei Tahun 2019-2024 Tri Yanti, Ika; Kusiyah, Kusiyah
Jurnal Impresi Indonesia Vol. 5 No. 3 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i3.7607

Abstract

Latar Belakang: Industri farmasi di Indonesia menghadapi tantangan berat pascapandemi, termasuk pelemahan nilai tukar rupiah, ketergantungan impor bahan baku (90%), serta ketidakpastian ekonomi global. Kondisi ini meningkatkan risiko financial distress pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, leverage, dan pertumbuhan perusahaan terhadap financial distress, dengan profitabilitas sebagai variabel moderasi, pada perusahaan pharmaceutical yang terdaftar di BEI periode 2019–2024. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel dipilih menggunakan metode purposive sampling, menghasilkan 11 perusahaan selama 6 tahun (66 observasi). Analisis data menggunakan regresi data panel dengan bantuan program Eviews versi 12, melalui tahapan uji Chow, uji Lagrange Multiplier, dan uji hipotesis. Hasil: Hasil penelitian menunjukkan bahwa likuiditas (Current Ratio) berpengaruh positif signifikan terhadap financial distress. Leverage (Debt to Equity Ratio) berpengaruh negatif signifikan terhadap financial distress. Pertumbuhan perusahaan (Sales Growth) tidak berpengaruh terhadap financial distress. Profitabilitas (ROA) mampu memoderasi pengaruh likuiditas dan leverage terhadap financial distress, namun tidak mampu memoderasi pengaruh pertumbuhan perusahaan terhadap financial distress. Kesimpulan dan Implikasi: Temuan ini mengindikasikan bahwa manajemen likuiditas dan leverage yang efektif, serta peran profitabilitas sebagai moderator, sangat penting dalam mengantisipasi financial distress. Implikasi praktisnya, perusahaan perlu mengoptimalkan penggunaan utang untuk meningkatkan pendapatan dan menjaga profitabilitas, serta tidak hanya mengandalkan pertumbuhan penjualan sebagai indikator kesehatan keuangan.
The Influence Of Non-Cash Payment Systems On Financial Behavior With Digital Culture As A Moderating Variable Kusiyah; Tita Safitriawati; Dian Indah Sari; Andalia; Endi Rustendi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1680

Abstract

This study aims to analyze the influence of cashless payment systems on individual financial behavior, with digital culture as a moderating variable. In an era of rapid technological transformation, the shift from cash-based transactions to digital platforms has changed the way consumers perceive and manage the value of money. Using a quantitative approach, this study evaluates how ease of access and digital payment features trigger different consumption behaviors. The results show that cashless payment systems have a positive and significant influence on financial behavior that tends to be consumptive, but can improve financial record-keeping efficiency if managed properly. Furthermore, digital culture was found to strengthen this influence: individuals with high levels of digital literacy and adaptation were more likely to adopt this payment technology, but were also more prone to impulsive spending. These findings provide important implications for regulators and financial service providers to improve digital financial literacy education to mitigate the risk of negative financial behavior in society.
Co-Authors Adha, Shultonnyck Andalia Arifia Nurriqli Asterina Anggraini As’ady, Mustofa Ayuni Evta Ananda Dasih Irma Istiatik Dian Indah Sari Eka Lestari Hafqi Putri Endi Rustendi Eva Purnamasari Irma Istiatik, Dasih Kalbuana, Nawang Karami, Muhammad Radifan Loso Judijanto Made Susilawati Mega Arisia Dewi Meilinda, Friska Catleya Nelly Patria Ningsih, Tri Widyastuti Nuranti, Riskha Nurjanna Ladjin Parlindungan Dongoran Purnomo Purnomo Purnomo Purnomo Rieneke Ryke Kalalo Rika Lidyah Rusdiyanto Rusdiyanto Sahri, Yulian Siti Aisyah Siti Zulaekha Tita Safitriawati Tri Yanti, Ika Tumija Usmany, Paul Yusran Zainuddin