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Pengaruh Suku Bunga, Pendapatan Nasabah, Jangka Waktu Kredit Terhadap Keputusan Jumlah Pengambilan Kredit di PD BPR BKK Taman Kabupaten Pemalang Arsiani Saroh; Gunistiyo; Setyowati Subroto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 1 (2019): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i1.26

Tujuan penelitian ini adalah untuk mengetahui : 1) Pengaruh Suku Bunga Tehadap Keputusan Jumlah Pengambilan Kredit, 2) Pengaruh Pendapatan Nasabah Terhadap Keputusan Jumlah Pengambilan Kredit, 3) Pengaruh Jangka Waktu Kredit Terhadap Keputusan Jumlah Pengambilan Kredit, 4) Pengaruh Suku Bunga, Pendapatan Nasabah, Jangka Waktu Kredit Secara Bersama-sama Terhadap Keputusan Jumlah Pengambilan Kredit. Metode pengumpulan data yang digunakan pada penelitian ini adalah metode dokumentasi dan kuesioner. Sedangkan metode analisis data yang digunakan adalah korelasi product moment, analisis korelasi berganda, analisis regresi linier sederhana, analisis regresi linier berganda, analisis koefisien determinasi (R square). Hasil penelitian yaitu : 1) tidak terdapat pengaruh suku bunga terhadap keputusan jumlah pengambilan kredit di PD BPR BKK TAMAN Kabupaten Pemalang. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig=0,764 > 0,05. 2) terdapat pengaruh pendapatan nasabah terhadap keputusan jumlah pengambilan kredit di PD BPR BKK TAMAN Kabupaten Pemalang. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig = 0,000 < 0,05. 3) terdapat pengaruh jangka waktu kredit terhadap keputusan jumlah pengambilan kredit. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig = 0,000 < 0,05. 4) terdapat pengaruh suku bunga, pendapatan nasabah, jangka waktu kredit secara bersama-samaterhadap keputusan jumlah pengambilan kredit di PD BPR BKK TAMAN Kabupaten Pemalang. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig=0,000 < 0,05. 5) terdapat nilai koefisien determinasi sebesar 0,716 atau 71,6%. Hal ini telah menunjukan 71,6 % nilai proporsi keragaman variabel keputusan jumlah pengambilan kredit yang dapat diterangkan oleh besarnya keragaman variabel suku bunga, pendapatan nasabah, dan jangka waktu kredit. adapun sisanya sebesar 8,24 % sisanya di pengaruhi oleh varbel lain yang tidak dijelaskan dalam penelitian ini.

Pengaruh Kurs, Suku Bunga, dan Dividen Pershare Terhadap Harga Saham Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013– 2017 Atika Riziqyani; Gunistiyo; Niken Wahyu C
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 1 (2018): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i1.62

The effect of exchange rate, interest rate and dividend of share price on banking sector which is listed in Indonesia Stock Exchange year 2013-2017. Essay. Tegal: Faculty of Economics and Business Universitas Pancasakti Tegal,2018. The purpose of this study is to determine the ability of investors in considering stock prices in the banking sector in 2013-2017. Hypothesis in this research is 1) exchange rate effect on stock price. 2) interest rates affect the stock price. 3) dividend pershare effect on stock price. 4) exchange rate, interest rate and dividend pershare simultaneously affect the stock price. The population used in this study is a banking company that publishes stock prices listed on the Indonesia Stock Exchange in 2013-2017. The sample in this research are 21 banking companies. With technique of sampling using purposive sampling. The data in this research is quantitative data. Sources of data in this study are secondary sources obtained from the share price of an annual banking company published in Indonesia Stock Exchange period 2013-2017. Data collection techniques using documentation techniques. Data analysis method using descriptive statistic, classical assumption test, simple linear regression analysis, multiple linear regression analysis and coefficient of determination, then obtained the result of research that the exchange rate does not have a significant effect on stock prices, the interest rate does not significantly influence the stock price, against stock price, exchange rate, interest rate and dividend pershare have significant effect to stock price.

Pengaruh Nilai Kurs dan Tingkat Suku Bunga terhadap Dana Pihak Ketiga pada Bank Devisa di Indonesia Tahun 2010-2014 Dimas Yan Saputra; Gunistiyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (917.292 KB)

The purpose of this study was to 1) to analyze the influence of return on assets (ROA) on stock returns 2) to analyze the influence of return on equity (ROE) to stock return 3) To analyze the effect of the current ratio (CR) on stock returns 4 ) to analyze the effect of the debt to equity ratio (DER) on stock returns and 5) to analyze the influence of return on assets (ROA), return on equity (ROE) current ratio (CR) and a debt to equity ratio (DER) together on stock returns. Data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression analysis, partial testing, simultaneous testing and coefficient of determination. Research shows that a significant difference between the return on assets on stock returns. This is evidenced from the results of testing at test obtained significant results. A significant difference between the return on equity on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the current ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. There is no significant relationship between debt to equity ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the ROA, ROE, CR and DER to stock return. This is evidenced from the test results obtained F test probability value obtained significant results. From the calculation of unknown value determination coefficient of 0.658 means that return on assets (ROA) and return on equity (ROE) influence or contribute jointly to the stock return is affected by other factors that can not be explained.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Transportasi dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi Tahun 2011-2016 Amara Amalia; Gunistiyo; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 2 (2017): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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The Influence of Financial Performance on Corporate Value of Sub Sector of Transportation With Disclosure of Corporate Social Responsibility as Moderator of Year 2011-2016. He purpose of this research is 1) to analyze the influence of financial performance to company value, 2) to analyze the influence of financial performance to corporate value which moderated by corporate social responsibility. Hypothesis in this research is 1) there is influence of financial performance to company value, 2) corporate social responsibility able to moderate influence of financial performance to company value. In this research used quantitative research type with descriptive approach. Data collection method used in this research is documentation method. Data analysis techniques used are classical assumption testing, simple regression analysis and moderated regression analysis (MRA). From the results of simple regression sigifikansi test, the results of this study indicate that the financial performance variables significantly influence the value of transportation service sub-sector companies listed on the Indonesia Stock Exchange 2011-2016 at the level of 5%, evidenced from the simple regression significance of 0.000 <0, 05. From the result of the test of sigifikansi moderated regression analysis (MRA), the result of this research indicates that corporate social responsibility is not able to moderate the influence of financial performance to the value of transportation service sub-sector listed in Indonesia Stock Exchange 2011-2016 at level 5% of the significance value of moderated regression analysis of 0.356> 0.05. From the analysis results can be seen the value of coefficient of determination of 0.301 which means the variability of corporate value that can bexplained by the financial performance is 30.1%. This means that 30.1% of corporate value is influenced by financial performance variable while the rest 69.9% by other factors that can not be explained.

The Influence of Performance Accountability, Service Digitalization, Bureaucratic Reform on ASN Integrity through Work Commitment as a Mediation Variable in the Regional Personnel and Human Resource Development Agency in Brebes Regency Moh. Charis Maulida; Gunistiyo; Mahben Jalil
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 1 (2021): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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The State Civil Apparatus (ASN) must have the value of integrity so that it can prevent itself from attempts to abuse power or authority. Instilling the values of integrity and anti-corruption must be done as early as possible. Instilling the value of integrity from an early age makes government officials understand better that actions that conflict with the value of integrity are actions that are detrimental to the state. This value of integrity also directs ASN to act consistently and firmly in upholding the noble values and principles of life that it upholds. The subjectsiof thisistudy were BKPSDMD Civil Servants of Brebes Regencyiand the Head of General Affairs and Personnel Subdivision. Methods of data collection using a questionnaire. Test the validity and reliability using SEM (Structural Equation Modeling). The influence of performance accountability (X1), digitization of services (X2), bureaucratic reform (X3) and work commitment (Z) on integrity (Y) can be identified using regression techniques. Testing the mediation hypothesis can be done with the Sobel Test. The results of this study are expected to provide advice for the Brebes district government in providing effective handling that is able to solve existing problems and improve the integrity of ASN, so that ASN will be more optimal in carrying out their duties because they have good integrity.

The Effect of Service Quality, Doctor Interpersonal Communication, and Customer Relationship Management on Patient Loyalty with Patient Satisfaction as A Mediation at RSUBUDI Rahayu Pekalongan Jefly Mandala Putra; Suliyanto; Gunistiyo; Aminul Fajri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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The aims of this research were to the effect of service quality on patient satisfaction, the effect of doctor's interpersonal communication on patient satisfaction, the influence of customer relationship management on patient satisfaction, the effect of service quality on patient loyalty, the effect of doctor's interpersonal communication on patient loyalty, the effect of customer relationship management on patient loyalty, the effect of patient satisfaction on patient loyalty, the effect of service quality on patient loyalty with patient satisfaction as a mediator, the effect of interpersonal communication of doctors on patient loyalty to patient satisfaction as a mediator, the effect of customer relationship management on patient loyalty is patient satisfaction as a mediator. The population in this study were all inpatients at RSU Budi Rahayu Pekalongan. The number of inpatients at Budi Rahayu Hospital in Pekalongan in October 2022 was 450 patients. The sampling technique used was purposive sampling. The technique used to collect data in this study is a questionnaire. The data analysis method of this research is to test the validity and reliability of the instrument, descriptive statistics, and quantitative analysis.

The Effect of Professional Commitment, Organizational Communication and Knowledge Sharing on Teacher Performance with Teacher Work Satisfaction as Mediation at Private Vocational Schools in Bulakamba District, Brebes Regency Diah Purwatiningrum; Gunistiyo; Mahben Jalil; Aminul Fajri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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The purpose of this study was to analyze the effect of professional commitment on teacher performance, the effect of organizational communication on teacher performance, the effect of knowledge sharing on teacher performance, the effect of professional commitment on teacher job satisfaction, the effect of organizational communication on teacher job satisfaction, the effect of knowledge sharing on teacher job satisfaction, the effect of teacher job satisfaction on teacher performance, the effect of professional commitment on teacher performance with teacher job satisfaction as a mediator, the influence of organizational communication on teacher performance with teacher job satisfaction as a mediator, the effect of knowledge sharing on teacher performance with teacher job satisfaction as a mediator.The subjects of this study were all teachers at private vocational schools in Bulakamba District, Kab. Brebes with a total of 177 teachers. The data collection method used in this study is the questionnaire method. The research data analysis method is to test the validity and reliability of the instrument, descriptive statistics, quantitative analysis.

The Effect of Integrity, Task Complexity, and Work Motivation on The Performance of APIP (Government Internal Supervision Apparatus) Through Job Satisfaction as Intervening Variable Ely Agustina; Gunistiyo; Dewi Indriasih
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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This study empirically examined the effect of integrity, task complexity and work motivation on APIP performance through job satisfaction (a case study at the Tegal Regency Inspectorate Office). The research variables in this study were integrity, task complexity and work motivation, APIP performance and job satisfaction. The hypothesis of thiThis research hypothesizes complexity and work motivation have a significant and positive effect on performance through job satisfaction. The data collection method used in this study was a questionnaire. While the data analysis method used is PLS. The results of this study are integrity has a significant positive effect on performance, task complexity has a positive effect on performance, motivation has no effect on performance, integrity has no effect on job satisfaction, work complexity has a positive effect on job satisfaction, motivation has a positive effect on job satisfaction, satisfaction has a positive effect on performance, patient satisfaction can mediate the influence of integrity and task complexity

Pengaruh Perputaran Modal Kerja, Rasio Aktivitas, Likuiditas dan Solvabilitas Terhadap Profitabilitas Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Mohammad Arridho Nur Amin; Gunistiyo; Nurul Islamiaty Dasuki
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 1 (2023): Article Research Volume 3 Issue 1, Maret 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i1.2054

Penelitian ini bertujuan untuk mengetahui tentang pengaruh perputaran modal kerja terhadap profitabilitas, mengetahui tentang rasio aktivitas terhadap profitabilitas, tentang pengaruh likuiditas terhadap profitabilitas, untuk mengetahui tentang pengaruh solvabilitas terhadap profitabilitas, serta untuk mengetahui tentang pengaruh secara simultan perputaran modal kerja, rasio aktivitas, likuiditas dan solvabilitas terhadap profitabilitas. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi yaitu data sekunder yang berupa laporan keuangan perusahaan tahunan. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021, sampel penelitian ini berjumlah 24 perusahaan yang dipilih berdasarkan purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda, kesimpulan dari penelitian ini yaitu perputaran modal kerja secara parsial berpengaruh terhadap profitabilitas, rasio aktivitas secara parsial berpengaruh terhadap profitabilitas, likuiditas secara parsial berpengaruh terhadap profitabilitas, solvabilitas secara parsial tidak berpengaruh terhadap profitabilitas

Pengaruh Kepemimpinan Transformasional, Lingkungan Kerja, Teamwork, dan Work From Home Terhadap Kinerja Pegawai Melalui Budaya Kerja Amirudin; Gunistiyo; Suwandi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 1 No. 3 (2021): Article Research Volume 1 Number 3, November 2021
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i3.2648

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh kepemimpinan transformasional, lingkungan kerja, teamwork, work from home, budaya kerja, kepemimpinan transformasional, kinerja, budaya kerja. Populasi dalam pennelitian ini adalah seluruh pegawai KUA Kecamatan di lingkungan Kantor Kementerian Agama Kabupaten Pekalongan Jawa Tengah dan jumlah populasinya 125 orang. Instrumen yang akan digunakan dalam penelitian ini adalah kuesioner. Analisis data yang digunakan dalam penelitian ini adalah kriteria goodness of fit, dan menginterprestasikan hasil pengujian dan modifikasi model. Hasil analisis yang didapat yaitu transformasional tidak berpengaruh terhadap budaya kerja, sedangkan lingkungan kerja, team work, dan work from home berpengaruh terhadap budaya kerja. Kepemimpinan transformasional, lingkungan kerja, team work, work from home dan budaya kerja berpengaruh terhadap kinerja pegawai. Budaya kerja tidak mampu memediasi secara signifikan pengaruh kepemimpinan transformasional, lingkungan kerja, team work, dan work from home terhadap kinerja

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