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All Journal Cakrawala Repositori Imwi Quantitative Economics and Management Studies Journal La Edusci Journal of Social Research Jurnal Indonesia Sosial Teknologi Journal of Social Commerce Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi
Hendrian Hendrian
Universitas Terbuka, Indonesia
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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The Effect Of Company Strategies On The Value Of Manufacturing Companies Listed On The Indonesia Stock Exchange In 2018 – 2021 Soni Angga; Said Kelana Asnawi; Hendrian Hendrian
Quantitative Economics and Management Studies Vol. 4 No. 4 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1782

Abstract

The problem faced by companies is the use of debt that has been planned not according to plan, in fact many companies actually use debt excessively. The purpose of this research is to find out whether debt policy affects company value. This research was conducted at manufacturing sector companies listed on the Indonesia Stock Exchange in 2018–2021 with a population of 195 companies, the sample used was 75 companies for four years. Thus, the number of samples used in this study was 300. The variable firm value is proxied by (PBV) while the independent variables in this study are debt policy which is proxied (DER and DER2), investment decisions (KI), profitability (ROE), institutional ownership (INST) and economic conditions (KE). The data analysis method used multiple linear regression with SPSS version 26 software. The results showed that the debt policy variable (DER) had a positive and not significant effect on firm value (PBV), and the non-linear effect of debt policy (DER2) had a positive and not significant effect to firm value (PBV). The investment decision variable (IC) has a positive and significant effect on firm value (PBV). The profitability variable (ROE) has a positive and significant effect on firm value (PBV). The institutional ownership variable (INST) has a positive and insignificant effect on firm value (PBV), and the economic condition variable (KE) has a non positive and insignificant effect on firm value (PBV).
Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Di BPS Bengkulu Defri Ariyanto; Etty Puji Lestari; Hendrian Hendrian
Cakrawala Repositori IMWI Vol. 7 No. 2 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i02.670

Abstract

Badan Pusat Statistik (BPS) adalah lembaga pemerintah yang berada di bawah kekuasaan langsung Presiden, bertugas untuk melaksanakan fungsi pemerintahan di bidang statistik. Kinerja BPS sangat bergantung pada kinerja setiap karyawan dalam menyelesaikan tugasnya. Dari hasil SAKIP BPS Provinsi Bengkulu menempati peringkat 33 dari total 34 Provinsi yang terdapat di Indonesia pada tahun 2020. Penelitian ini akan menguji pengaruh gaya kepemimpinan dan lingkungan kerja terhadap kinerja pegawai melalui motivasi kerja sebagai variabel intervening. Metode penarikan sampel pada penelitian ini adalah stratified random sampling. Metode analisis yang digunakan pada penelitian ini adalah analisis deskriptif dengan diagram batang dan peta tematik. Metode analisis inferensia pada penelitian ini adalah analisis jalur. Dari hasil analisis deskriptif, BPS Kabupaten Seluma dan BPS Kabupaten Rejang Lebong termasuk kedalam kinerja yang sangat tinggi dan BPS Kabupaten Bengkulu Tengah termasuk kedalam kinerja yang sangat rendah. Hasil menunjukkan bahwa gaya kepemimpinan dan motivasi kerja berpengaruh secara signifikan dan positif terhadap kinerja pegawai baik secara langsung maupun tidak langsung serta gaya kepemimpinan dan lingkungan kerja berpengaruh secara signifikan dan positif terhadap motivasi kerja. Oleh karena itu dapat disimpulkan bahwa lingkungan kerja dan gaya kepemimpinan berpengaruh signifikan positif terhadap motivasi pegawai. lingkungan kerja dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja pegawai. motivasi kerja berpengaruh signifikan terhadap kinerja pegawai. gaya kepemimpinan dan lingkungan kerja berpengaruh signifikan positif terhadap kinerja pegawai melalui motivasi kerja.
The Effect of Tax Incentives, Tax Socialization, and Taxpayer Understanding on Annual Tax Return Reporting in Sampit City Yusuf Effendy Julianto; Hendrian Hendrian; Yohanes Juni Pambelum
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.8768

Abstract

This study aims to determine the influence of tax incentives, tax socialization, and taxpayer understanding on the reporting of Annual Tax Returns in Sampit City. The sample of this study is Taxpayers in Sampit City, Central Kalimantan with 300 respondents. The purposive sampling method is used related to sample selection. The type of quantitative data is used in this study. The results of this research are that there is no significant influence of tax incentives on the reporting of the Annual Tax Return, but tax socialization, and taxpayer understanding have an effect on the reporting of the Annual Tax Return, which means that the existence of tax incentives does not have a significant effect on increasing compliance in reporting the Annual Tax Return, while tax socialization, and taxpayer understanding have a significant effect on increasing compliance in reporting the Annual Tax Return. In conclusion, the implementation of tax incentive policies does not have a positive effect on the reporting of Annual Tax Returns. In this study, no significant positive influence was found between tax incentive policies on MSME Annual Tax Return Reporting. Although all respondents are taxpayers who have reported the Annual Tax Return and some answered that they are aware of the tax incentives, they generally still pay taxes according to the amount of tax they usually pay in the previous months.
The Influence of Corporate Governance and Profitability on Firm Value with Corporate Social Responsibility as a Moderating Variable in Companies Listed on the Indonesia Stock Exchange (IDX) Ernaria Lamsari; Tubagus Ismail; Hendrian Hendrian
Journal of Social Research Vol. 5 No. 3 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i3.3048

Abstract

A company's value is an important indicator that reflects the market's perception of the company's performance and sustainability. In recent years, the role of corporate governance and profitability in increasing corporate value has received considerable attention; however, empirical research results still show inconsistent findings, especially when corporate social responsibility (CSR) is taken into account. This study aims to analyze the influence of corporate governance and profitability on company value and examine the role of CSR as a moderating variable. The study employs a quantitative approach using secondary data from manufacturing companies listed on the LQ45 index of the Indonesia Stock Exchange during the observation period. Company value is measured using Tobin's Q; corporate governance is proxied through governance mechanisms; profitability is measured by return on assets; and CSR disclosures are assessed using the Global Reporting Initiative (GRI) index. Data analysis was carried out using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and profitability have a positive effect on company value. In addition, CSR has been shown to strengthen the relationship between corporate governance and company value, while its moderating effect on profitability is comparatively weaker. These findings suggest that CSR is not merely symbolic but serves as a strategic mechanism that enhances market valuation when supported by effective governance.
The Influence of Leadership, Work Environment, and Motivation on Change Management In Improving Employee Performance (a Study at The Kuala Tanjung Class III Port Authority and Harbor Master's Office) Gresnani Panjaitan; Hendrian Hendrian; Sri Gustina Pane
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52495

Abstract

This study investigates the influence of leadership, work environment, and motivation on employee performance, with change management as a mediating variable, at the Kuala Tanjung Class III Port Authority and Harbor Master's Office. Employing a quantitative explanatory approach with Structural Equation Modeling (SEM) through SmartPLS, data were collected from 79 active employees using purposive sampling. The findings reveal that leadership, work environment, and motivation positively and significantly influence both change management and employee performance. Critically, change management serves as a significant mediator, strengthening the relationship between these organizational factors and performance outcomes. The path coefficients indicate that motivation exerts the strongest influence on change management (β=0.470), while change management demonstrates substantial direct effects on employee performance (β=0.408). These results underscore the strategic importance of implementing participative and transformational leadership, fostering supportive work environments, and sustaining employee motivation through systematic reward and development programs. The study contributes theoretically by validating change management as a critical mediating mechanism in public sector organizations, and practically by providing evidence-based guidance for enhancing organizational adaptability and employee performance in port authorities facing contemporary operational challenges.  
Herbal Choice: Uncovering the Natural Medicine Consumption Patterns of Indonesians Shine Pintor Siolemba Patiro; Prisila Damayanti; Hendrian Hendrian; Minrohayati Minrohayati
Journal of Social Commerce Vol. 6 No. 1 (2026): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v6i1.218

Abstract

This study examines consumer perceptions of products containing natural ingredients using the theory of planned behavior as a theoretical basis. As an antecedent of Attitudes, subjective norms, and perceived behavioral control were examined. This study used price fairness and ease of use as the indicators. The online survey was conducted using the Google Forms platform, involving residents in five major Indonesian cities: Jakarta, Surabaya, Semarang, Medan, and Makassar. Overall, 305 respondents participated. Valid observations were collected for further analysis. The analysis technique for this research used a structural equation model. based on maximum likelihood to test the research hypothesis and found that price fairness and ease of use have a positive effect on attitudes, subjective norms, and perceived behavioral control. In addition, intention to use is positively influenced by attitudes, subjective norms, and perceived behavioral control. behavioral control. This study contributes to the literature by demonstrating the explanatory power of behavioral control theory. planned in the context of natural medicinal products from the perspective of Indonesian society.
Determinants of Twelfth-Grade Students’ Intentions to Choose Distance Learning Hendrian Hendrian; Cynthia Ayu Manggarani
Journal La Edusci Vol. 6 No. 6 (2025): Journal La Edusci
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallaedusci.v6i6.3251

Abstract

This study examines the determinants of twelfth-grade students’ intention to choose Universitas Terbuka (UT), with particular emphasis on perceived digital learning flexibility, perceived academic reputation, perceived employability, and brand trust. Using an explanatory quantitative approach with a cross-sectional survey design, the study collected empirical data from 428 twelfth-grade senior high school students from public and private schools. Data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The findings demonstrate that brand trust is the strongest predictor of choosing intention, followed by perceived digital learning flexibility, perceived employability, and perceived academic reputation. The model shows substantial explanatory power, explaining 61.2% of the variance in brand trust and 68.4% of the variance in enrolment intention. Mediation analysis further reveals that brand trust partially mediates the effects of flexibility, reputation, and employability on enrolment intention, indicating that favorable perceptions become more influential when translated into institutional trust. Findings suggest that UT’s competitiveness depends not only on functional advantages such as flexibility and affordability, but also on its ability to build strong institutional trust among prospective students.
Determinasi Perilaku Pengelolaan Keuangan Pribadi ASN: Pengetahuan dan Efikasi Diri Keuangan sebagai Variabel Moderasi Maharani Dian Cempaka; Hendrian Hendrian; Ni Putu Santi Suryantini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15889

Abstract

Fenomena meningkatnya tekanan ekonomi dan rendahnya literasi keuangan di kalangan masyarakat, termasuk Aparatur Sipil Negara (ASN), memicu urgensi akan pentingnya pengelolaan keuangan pribadi yang efektif. Penelitian ini dilakukan untuk mengkaji dampak sikap individu atas uang dan sosialisasi keuangan dalam keluarga terhadap perilaku pengelolaan keuangan pribadi dengan memasukkan pengetahuan keuangan dan efikasi diri keuangan sebagai variabel moderasi. Metode purposive sampling digunakan dalam menentukan jumlah sampel dan diperoleh 367 orang ASN. Data yang diperoleh diolah menggunakan sofware Smart PLS 4.1. Temuan penelitian menunjukkan sikap atas uang dan sosialisasi keuangan keluarga berpengaruh signifikan positif terhadap perilaku pengeloalaaan keuangan ASN, sedangkan pengetahuan keuangan melemahkan pengaruh sosialisasi keuangan keluarga terhadap perilaku pengelolaan keuangan pribadi.
Co-Authors Cynthia Ayu Manggarani Defri Ariyanto Ernaria Lamsari Etty Puji Lestari Gresnani Panjaitan Maharani Dian Cempaka Minrohayati . Ni Putu Santi Suryantini Prisila Damayanti Said Kelana Asnawi Shine Pintor Siolemba Patiro Soni Angga Sri Gustina Pane Tubagus Ismail Yohanes Juni Pambelum Yusuf Effendy Julianto