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Evaluasi Stabilitas Keuangan dan Pengelolaan Risiko Pada Perusahaan Asuransi Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Yudha, Awaludin; Sandi Yuda, Mulfi; Hardianto, Ade Manggala; Novitasari, Yuli
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 2 (2025): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i2.401

Abstract

The research method used was descriptive quantitative, with secondary data obtained from insurance companies' financial reports published on the Indonesia Stock Exchange (IDX). The results indicate that the sampled insurance companies generally have a healthy and stable financial condition. Liquidity and solvency ratios are within safe limits, while profitability and underwriting tend to be positive. These findings demonstrate that insurance companies are able to adapt to market dynamics and the risks they face, and emphasize the importance of effective risk and fund management for the sustainability and growth of insurance companies in Indonesia.
The Role of Shared Responsibility and Employee Competence on Team Collaboration through A Sense of Happiness and Its Implications for Employee Performance Nurbaity Nurbaity; Furtasan Ali Yusuf; Ade Manggala Hardianto
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 6, No 4 (2023): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v6i4.82561

Abstract

Peneltian ini bertujuan untuk mengembangkan dampak rasa bahagia terhadap kinerja pegawai ASN di Kota Cilegon. Jenis penelitian ini adalah kuantitattif dengan metode survey pada pegawai ASN di Lingkungan Dinas Pendidikan dan Kebudayaan kota Cilegon. Jenis penelitian adalah kuantitatif dengan cara menyebarkan kuesioner pada pegawai ASN di kota Cilegon dan terkumpul 163 responden. Metode analisis data menggunakan Partial Least Square (PLS). Teknik analisis penelitian dibantu alat statistic structural equation Modelling (SEM) antara lain menganalisis pengaruh langsung dan tidak langsung antara variable beserta besaran hubungannya. Hasil penelitian antara lain: (1) ada  pengaruh yang signifikan antara  kerjasama tim terhadap kinerja pegawai; (2) tidak ada pengaruh yang signifikan antara pengaruh tanggung jawab bersama terhadap kerjasama tim; (3) ada pengaruh yang signifikan antara kompetensi pegawai terhadap kerjasama tim; (4) ada  pengaruh yang signifikan antara pengaruh rasa bahagia terhadap kerjasama tim; (5) ada pengaruh yang signifikan antara tanggung jawab bersama terhadap rasa bahagia;.serta (6) ada pengaruh yang signifikan antara kompetensi pegawai terhadap rasa bahagia. Simpulan penelitian ini adalah kinerja pegawai ASN dapat ditingkatkan melalui prediksi pada peningkatan kerjasama tim, kompetensi pegawai, dan rasa bahagia.
The Role of Student Mentality towards Social Competency through Facilities and Infrastructure and Work Discipline Fitriyatul Yustiva; Furtasan Ali Yusuf; Ade Manggala Hardianto
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 6, No 4 (2023): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v6i4.82844

Abstract

Kompetensi social merupakan kemampuan individu berinteraksi dengan lingkunganya, berdampak pada orang lain untuk tercapai tujuannya. Tujuan penelitian adalah untuk mengoptimalkan kompetensi social dengan melibatkan mediasi sarana prasarana dan disiplin kerja.. Metode analisis data kuantitatif berbantuan alat statistik Partial Least Square (PLS) untuk menguji pengaruh langsung dan pengaruh tidak langsung. Jenis penelitian adalah kuantitaif dengan cara menyebarkan kuesioner pada guru ASN sekolah dasar kota Cilegon dan terkumpul 163 responden. Teknik analisis penelitian dibantu alat statistic structural equation Modelling (SEM) antara lain menganalisis pengaruh langsung dan tidak langsung antara variable beserta besaran hubungannya. Hasil penelitian antara lain: (1) ada pengaruh mental siswa terhadap sarana dan prasarana; (2) ada pengaruh mental siswa terhadap disiplin kerja; (3)  tidak  ada pengaruh mental siswa terhadap kompetensi sosial; (4) ada pengaruh sarana prasarana terhadap kompetensi sosial; (5) tidak ada pengaruh disiplin kerja terhadap kompetensi sosial; (6) hasil uji mediasi  disiplin kerja dan sarana dan prasarana sebesar berpengaruh positif. Simpulan penelitian yaitu kompetensi social membutuhkan faktor lainnya seperti perhatian mental siswa, disiplin kerja dan sarana prasana.
The Role of Job Performance and Job Satisfaction on Happiness and Its Impact on Employee Performance and Rewards in The Education and Culture Department of Cilegon City Amir Mahmud Mahmud; Furtasan Ali Yusuf; Ade Manggala Hardianto
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 7, No 2 (2024): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/shes.v7i2.83490

Abstract

Kinerja karyawan merupakan salah satu alat ukur kinerja yang dipertahankan, dan perlu diimbangi dengan manajemen penghargaan. Tujuan penelitian adalah factor yang memengaruhi kinerja dan manajmen penghargaan. Penelitian ini adalah penelitian kuantitatif. Populasi peneltian adalah para ASN dan nonASN yang bekerja di dinas Pendidikan dan kebudayaan kota Cilegon. Teknik sampling menggunakan Teknik random pada responden, dan terkumpul 185 jawaban responden. Teknik analisis data menggunakan pendekatan PLS dengan alat statistic SEM. Hasil penelitian antara lain: (1) Rasa bahagia dipengaruhi oleh factor kepuasan; (2) kinerja dipengaruhi oleh factor prestasi kerja; dan (3) variabel mediasi dapat memediasikan keseluruhan variabel (full mediating). Simpulan penelitian adalah untuk mencapai efektifitas kinerja perlu didukung oleh prestasi kerja pegawai, dan kepuasan kerja disebabkan rasa bahagia saat bekerja.
Spiritual Essence and Balance Development Model Ade Manggala Hardianto; Yuli Novitasari
The Eastasouth Management and Business Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v4i02.851

Abstract

Spiritual is the essence of human will and act according to the results of understanding the desired object. The purpose of the study is to test the influence of critical attitudes on the latent balance attitudes in humans. The research method uses a quantitative method that describes the initiative, understanding, and desires of individuals on objects. Data collection is the process of collecting data that indicates variations in question indicators that are distributed online. Population and sampling are a collection of primary data that have been determined by researchers on certain conditions, including having known BPR Syariah for a long time, respondents are at least 18 years old, have a minimum high school education (equivalent), and live around BPR Syariah. Data Analysis Technique is an Analysis Technique that has met the requirements to be worthy of being used as a population, model, and free from collinearity. The results of the study show that an individual's critical attitude can affect balance in oneself and their environment.
THE EFFECT OF PERCEPTIONS OF EASE, USEFULNESS, AND TRUST ON THE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS AMONG TIKTOK SHOP BUSINESS OPERATORS IN THE CITY OF SUKABUMI Azzahra, Ghefira Nuramalia; Hardianto, Ade Manggala; Firizkiansah, Angge; Muchsam, Yoki; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.429

Abstract

This study aims to analyze the effect of perceived ease of use, perceived usefulness, and trust on interest in using AIS and to answer how these three factors influence business actors' decisions to adopt the system. The study uses a quantitative approach with a survey design involving 140 respondents selected through purposive sampling, a 1-5 Likert-scale questionnaire, and multiple linear regression analysis. The results show that perceived ease of use and perceived usefulness have positive, significant effects on interest in using the system, with p-values of 0.000 and 0.002, respectively. Meanwhile, trust had no effect, with a significance value of 0.591. However, the three variables also had a significant impact on interest in using the accounting information system, as indicated by the F test (p = 0.000). These findings contribute to a stronger understanding of technology acceptance factors and provide a practical basis for business practitioners and system developers to improve the system's ease of use and benefits, thereby increasing user interest.
ANALYSIS OF FACTORS INFLUENCING ACCOUNTING STUDENTS’ INTEREST IN CHOOSING A CAREER AS AN AUDITOR AT UNIVERSITAS SAINS INDONESIA Sesilia, Lia; Hardianto, Ade Manggala; Maulana, M. Afrizal; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.434

Abstract

This study aims to analyze the factors influencing accounting students' interest in pursuing a career as auditors at Universitas Sains Indonesia. A quantitative approach was applied using multiple linear regression analysis. The results indicate that Work Environment, Financial Rewards, and Professional Training each have no significant effect on students' career interest. In contrast, Job Market Considerations show a positive and significant effect, supported by a significance value of 0.010. Simultaneously, all independent variables significantly influence students' interest, as indicated by the F-test (p = 0.009). These findings highlight that job market prospects are the primary factor shaping students' decisions to select auditing as a career path.
The influence of human resource competence, accounting digitalization, and internal control on the quality of financial statements of MSMEs in Gunungpuyuh District, Sukabumi City Nayana, Septyas Fatihah Putri; Hardianto, Ade Manggala; Ardiansyah, Miri; Adhie, Leviandi; Novitasari, Yuli
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1552

Abstract

This study aims to assess the impact of “Human Resource Competence, Accounting Digitalization, and Internal Control on the Quality of Financial Reports for micro, small, and medium enterprises (MSMEs) in the Gunungpuyuh District of Sukabumi City”. The quality of financial reports plays a crucial role for MSMEs, as it supports accurate decision-making, ensures business operational continuity, and facilitates access to external funding sources. This study employs a quantitative approach through survey methods and multiple linear regression analysis, which allows for the measurement of the intensity and significance of the relationships between the independent and dependent variables. Data were collected from 100 respondents who are MSME actors in the Gunungpuyuh District, representing various business sectors and scales, thus providing a comprehensive view of the local MSME landscape. The research findings indicate that “Human Resource Competence, Accounting Digitalization, and Internal Control each have a positive and significant partial effect on the Quality of Financial Reports, with significance values of 0.001, 0.004, and 0.001, respectively. Collectively, these three independent variables also significantly influence the Quality of Financial Reports, as evidenced by the F-test with a significance value of 0.000. The coefficient of determination indicates that 82.4% of the variation in the Quality of Financial Reports can be explained by this research model, while the remaining 17.6% is influenced by other factors not addressed in this study”. To improve financial management practices among MSMEs in this region, targeted interventions are needed in three areas: human resource competency, effective accounting digitization, and internal control. This will help enhance the quality of financial reports for MSMEs.