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The Effect of Compensation, Motivation, and Work Discipline on Employee Performance at PT. Agro Artha Surya with Job Satisfaction as an Intervening Variable Usu, Idrus; Yakup, Yakup; Lamuda, Ilyas; Rahayu, Leni
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.278

The aim of this research is to determine the relationship between the variables of compensation, motivation, and work discipline on the variables of job satisfaction and performance. Data collection methods include observation, questionnaires, and documentation. Using PLS analytical tools, the research results indicate that: 1) Compensation does not have a significant effect on employee performance, 2) Motivation has a positive and significant effect on employee performance, 3) Work discipline does not have a significant effect on employee performance, 4) Job satisfaction has a positive and significant effect on employee performance, 5) Compensation has a positive and significant effect on job satisfaction, 6) Motivation has a positive and significant effect on job satisfaction, 7) Work discipline has a positive and significant effect on job satisfaction, 8) Job satisfaction can mediate the effect of compensation on employee performance, 9) Job satisfaction can mediate the effect of motivation on employee performance, 10) Job satisfaction can mediate the effect of work discipline on employee performance.

Analysis of Transparent and Accountable Financial Management Through the Online-Based Village Financial Management System (SISKEUDES) in Pilohayanga Barat Village Usu, Idrus; Lamuda, Ilyas; Buntayo, Isnawaty
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.688

This study aims to analyze village financial management in a transparent and accountable manner through the online-based Village Financial System (SISKEUDES) application in Pilohayanga Barat Village. The background of this research stems from the importance of good village governance in accordance with the principles of transparency, accountability, participation, and effectiveness. The research method used is a qualitative method with a descriptive approach. Data collection techniques include in-depth interviews with village officials and direct observation of the SISKEUDES application usage process. The research sample consists of village officials involved in financial management, selected using a purposive sampling technique. The results of the study indicate that the implementation of the SISKEUDES application has a positive impact on the village financial management process, from planning and administration to reporting. The use of this application improves work efficiency, accelerates the preparation of financial reports, and minimizes errors in record-keeping. Additionally, the real-time system in SISKEUDES allows for direct budget monitoring by relevant parties, thereby enhancing accountability and transparency. The challenges found in implementing this application include the limited human resources with inadequate technological skills and unstable internet connectivity. However, these challenges can be addressed through regular training conducted by the local government and BPKP.

Pengaruh Kompetensi, Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Daud, Ismet; Lamuda, Ilyas; Suyanto, Moh. Affan; Paramata, Moh. Rolli; Karundeng, Deby Rita
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 2 No. 4 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i4.173

This study aims to determine the influence of competence, work environment, and work motivation on the performance of employees at the Office of Labor, Cooperatives, and SMEs in Gorontalo City. The data analysis methods used include Descriptive Statistical Test, Classical Assumption Test, Hypothesis Test, and Multiple Linear Analysis. The results of this study indicate that, based on the t-test results for the competence variable (X1) on employee performance (Y), the significance value is 0.037. It can be concluded that competence has a positive and significant effect on employee performance. The t-test results for the work environment variable (X2) on employee performance (Y) show a significance value of 0.027. It can be concluded that the work environment has a positive and significant effect on employee performance. The t-test results for the work motivation variable (X3) on performance (Y) show a significance value of 0.032. It can be concluded that work motivation has a positive and significant effect on employee performance. The simultaneous test of the influence of competence (X1), work environment (X2), and work motivation (X3) on employee performance (Y) shows an F calculated value of 4.673, which is greater than the F table value of 2.960, and a significance value of 0.009, which is less than the probability value of 0.05. This means that simultaneously, competence (X1), work environment (X2), and work motivation (X3) have a significant effect on employee performance.

Analisis Rasio Solvabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2019-2023 Asmaranda Kumay; Ilyas Lamuda; Zubaidah Rahman
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3924

This study aims to analyze the level of solvency as an indicator of financial performance at PT Mustika Ratu Tbk and PT Martina Berto Tbk during the 2019–2023 period. The method used is a descriptive quantitative approach, utilizing secondary data obtained from the companies' annual financial statements published through the Indonesia Stock Exchange and the official websites of each company. Data analysis was conducted by calculating and evaluating solvency ratios, including the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned (TIE). The results indicate that both companies exhibit high DAR values, suggesting a significant dependence on debt. Nevertheless, the DER values reflect a relatively healthy and controlled capital structure. PT Mustika Ratu Tbk is considered to be more capable of managing its long-term obligations compared to PT Martina Berto Tbk, which shows signs of financial pressure due to a high proportion of long-term debt.

Pengaruh Goodwill dan Aset Tak Berwujud Lainnya Terhadap Nilai Perusahaan Lamuda, Ilyas; Karundeng, Deby Rita; Denisa, Deo
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik Vol. 3 No. 1 (2026): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v3i1.213

This research aims to determine the influence of goodwill on the value of companies listed on the Indonesian Sharia Stock Index, as well as the influence of other intangible assets on the value of companies listed on the Indonesian Sharia Stock Index. This study is expected to be beneficial to the field of science and to develop insights into the influence of goodwill and other intangible assets on company value. In this research, data from companies listed on the Indonesian Sharia Stock Index were collected through empirical data collection and literature review. The literature review method involved processing literature, articles, journals, and other written media related to the research topic. The aim is to support the discussion being studied and to gain theoretical understanding. This research uses a quantitative method. Hypothesis testing was conducted through the coefficient of determination adjusted R square (Adj R2), F test, and t test, with a total sample of 20 companies listed on the Indonesian Sharia Stock Index.

Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Rugaiya Abdullah; Ilyas Lamuda; Zubaidah Rahman
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.50

This study aims to determine the effect of profitability and leverage on company value in cigarette companies listed on the Indonesia Stock Exchange, the technical analysis of this research data uses multiple linear regression. This can be seen from the hypothesis test where the value of profitability is significant for the profitability variable (X1) with a significance value of 0.038 because <0.05 which means that the profitability variable has a positive effect. So it can be said that profitability (X1) statistically affects the value of the company (Y) which means that the first hypothesis is accepted, the leverage variable (X2) with a significance value of 0.993 which means> 0.5. So it can be said that leverage (X2) statistically does not affect the value of the company (Y). The results of this study state that partially, leverage variable (x2) dominantly has no effect on company value in cigarette companies listed on the indonesia stock exchange. this means hypothesis 2 is rejected.

Pengaruh Kompetensi, Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Ismet Daud; Ilyas Lamuda; Moh. Affan Suyanto; Moh. Rolli Paramata; Deby Rita Karundeng
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 4 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i4.173

This study aims to determine the influence of competence, work environment, and work motivation on the performance of employees at the Office of Labor, Cooperatives, and SMEs in Gorontalo City. The data analysis methods used include Descriptive Statistical Test, Classical Assumption Test, Hypothesis Test, and Multiple Linear Analysis. The results of this study indicate that, based on the t-test results for the competence variable (X1) on employee performance (Y), the significance value is 0.037. It can be concluded that competence has a positive and significant effect on employee performance. The t-test results for the work environment variable (X2) on employee performance (Y) show a significance value of 0.027. It can be concluded that the work environment has a positive and significant effect on employee performance. The t-test results for the work motivation variable (X3) on performance (Y) show a significance value of 0.032. It can be concluded that work motivation has a positive and significant effect on employee performance. The simultaneous test of the influence of competence (X1), work environment (X2), and work motivation (X3) on employee performance (Y) shows an F calculated value of 4.673, which is greater than the F table value of 2.960, and a significance value of 0.009, which is less than the probability value of 0.05. This means that simultaneously, competence (X1), work environment (X2), and work motivation (X3) have a significant effect on employee performance.

Pengaruh Goodwill dan Aset Tak Berwujud Lainnya Terhadap Nilai Perusahaan Ilyas Lamuda; Deby Rita Karundeng; Deo Denisa
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 3 No. 1 (2026): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v3i1.213

This research aims to determine the influence of goodwill on the value of companies listed on the Indonesian Sharia Stock Index, as well as the influence of other intangible assets on the value of companies listed on the Indonesian Sharia Stock Index. This study is expected to be beneficial to the field of science and to develop insights into the influence of goodwill and other intangible assets on company value. In this research, data from companies listed on the Indonesian Sharia Stock Index were collected through empirical data collection and literature review. The literature review method involved processing literature, articles, journals, and other written media related to the research topic. The aim is to support the discussion being studied and to gain theoretical understanding. This research uses a quantitative method. Hypothesis testing was conducted through the coefficient of determination adjusted R square (Adj R2), F test, and t test, with a total sample of 20 companies listed on the Indonesian Sharia Stock Index.

Pengaruh Promosi, Kualitas Layanan Dan Literasi Keuangan Syariah Terhadap Keputusan Menjadi Nasabah BPR Syariah Ilyas Lamuda; Sofiwati Sanusi Limpo; Moh. Affan Suyanto; Deby Rita Karundeng
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 3 No. 3 (2026): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v3i2.248

This study aims to determine the extent to which Promotion, Service Quality, and Islamic Financial Literacy influence the decision to become a customer at BPR Syariah Khairan Inti Amanah. The analysis method used is quantitative with Multiple Linear Regression analysis using IBM SPSS Statistics software version 26. The results of this study indicate that (1) Promotion has a positive and significant indirect effect on the decision to become a customer, (2) Service Quality does not have a significant indirect effect on the decision to become a customer, (3) Islamic Financial Literacy does not have a significant indirect effect on the decision to become a customer. These three variables together cannot influence the decision to become a customer of BPRS, due to other factors such as the type of information media used being more up-to-date with the era of digitalization, and the service quality that needs to be considered is the one that can provide solutions to customers by offering fast, real-time services without coming to the office. Trust is also a factor that can influence, even though the understanding of knowledge in managing finances in an Islamic way increases, it does not necessarily increase the decision to become a customer.

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