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All Journal Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Bisnis, Manajemen, dan Ekonomi Journal of Management - Small and Medium Enterprises (SME's) International Journal of Business, Management and Economics International Journal of Finance Research Jurnal Nasional Manajemen Pemasaran dan SDM International Journal of Community Service & Engagement International Journal of Marketing and Human Resource Research Forum Bisnis dan Kewirausahaan Jurnal Manajemen International Journal of Management Science and Information Technology (IJMSIT) Jurnal Kajian Ekonomi dan Manajemen Indonesia Baileo: Jurnal Sosial Humaniora Journal of Business & Management Motivasi: Jurnal Manajemen dan Bisnis
Yamaly, Fadhil
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Pelaksanaan Penagihan Pajak Terhadap Pencairan Tunggakan Pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat Masayu Luthfiah Siti Khodijah; Yuhanis Ladewi; Fadhil Yamaly
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 2 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i2.665

Abstract

Penelitian ini dilakukan untuk menjawab masalah yang ada yaitu bagaimanakah pengaruh pelaksanaan penagihan pajak terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. Tujuannya Untuk mengetahui pengaruh pelaksanaan penagihan pajak terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak PratamaPalembang Ilir Barat. Penelitian ini menggunakan jenis penelitian deskriptif.. Variabel yang digunakan adalah penagihan pajak dan pencairan tunggakan pajak. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis data yang digunakan yaitu menggunakan statistik deskriptif dan statistik inferensial. Analisis statistik inferensial terdiri dari uji asumsi klasik, analisis regresi sederhana, uji koefisien determinasi dan dilanjutkan dengan uji hipotesis ( uji t ). Teknik analisis data dalam penelitian ini dibantu olehstatistical progtam for special science (SPSS). Hasil analisis menunjukkan bahwa penagihan pajak berpengaruh terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat.
MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Ely Riani; Emi Yulia Siska; Fadhil Yamaly
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9593

Abstract

Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is secondary which was obtained from 102 service companies listed in the Indonesian Stock Exchange (IDX) and analyzed using the multiple linear regression. The result of this research showed that both IC and ICD influenced the MP. This research indicated that the signal presented by the company through ICD minimized asymmetrical information. This proved that maximum management of the IC gave some added values capable of increasing competitive advantages.
PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Marlisa Juniarsi; Ummi Kalsum; Fadhil Yamaly
Journal of Management Small and Medium Enterprises (SMEs) Vol 16 No 3 (2023): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v16i3.10843

Abstract

This study aims to determine whether there is an effect of firm size and financial distress on firm value. This research includes this type of associative research. The research population is conventional banking companies listed on the Indonesia Stock Exchange for the 2017–2021 period, a total of 42 companies. The sample in this study was 12 companies with a total of 60 observational data points, using a purposive sampling technique. The data used in this research is secondary data. The analysis technique used is quantitative, with multiple linear regression analysis techniques. The partial test results show that there is a significant effect of firm size on firm value, and there is a significant effect of financial distress on firm value. Keywords: Company Value; Company Size; Financial Distress
Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Pada Dinas Pekerjaan Umum Bina Marga dan Tata Ruang Provinsi Sumatera Selatan Deviyana Deviyana; Diah Isnaini Asiati; Fadhil Yamaly
Journal of Business & Management Vol. 1 No. 1 (2023): Journal of Business & Management
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbm.v1i1.933

Abstract

This study aims to determine the effect of work discipline and work environment on employee performance with work motivation as an intervening variable at the Department of Public Works, Highways and Spatial Planning, South Sumatra Province. This type of research is Associative. The sample in this study were employees of the Public Works Department of Highways and Spatial Planning of South Sumatra Province, amounting to 148 people who were selected by cluster sampling. The data used in this study are primary data with questionnaire data collection methods. The data analysis technique used is Structural Modeling Equation (SEM). The results of this study indicate that: (1) work discipline has a positive and significant effect on employee work motivation, (2) discipline has a positive and significant effect on employee performance, (3) work environment has no significant effect on employee work motivation, (4) work environment no significant effect on employee performance, (5) work motivation has no significant effect on employee performance, (6) work discipline has no significant effect on employee performance with work motivation as an intervening variable at the Public Works Department of Highways and Spatial Planning of South Sumatra Province. (7) The work environment has no significant effect on employee performance with work motivation as an intervening variable at the Department of Public Works, Highways and Spatial Planning of South Sumatra Province.
Human Resource Development Model in Small and Medium Enterprises Kemplang Crackers in Palembang City Trihandayani, Zaleha; Yamaly, Fadhil; Dzaky Fawwaz, Ahmad
International Journal of Management Science and Information Technology Vol. 3 No. 2 (2023): July - December 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i2.1837

Abstract

Employees in small and medium enterprises of kemplang crackers in the city of Palembang are only directed to be able to work from skills that have been held informally and passed down from generation to generation so that the employees' working abilities are still simple or traditional. As a superior product, some kemplang crackers in Palembang are only able to survive in the local market and nationally, although a small part has penetrated the international market. Development style human resources in kemplang cracker small and medium businesses in Palembang City aims to improve the knowledge and skills of employees of small and medium kemplang cracker businesses in Palembang City so that employees work better and produce kemplang crackers of even better quality. Example: Taiwanese kemplang crackers are superior in the international market compared to Palembang kemplang crackers because they contain less water and the process of eating them is simpler. expected Kemplang crackers in Palembang City will not be left behind with the unique characteristics of employees' ability to process and manage kemplang crackers better in terms of knowledge, skills, and emotional intelligence. The research methodology used internally and externally is empirical-descriptive which is adequately obtained from research informants in the field (field research), and the research design used is conclusive, especially descriptive with a purposive sampling method. The findings from this research are a model of human resource development in small and medium businesses of kemplang crackers in Palembang City. The continuation of this research is research on developing a human resource development model in small and medium businesses kemplang crackers in Palembang City.
PENGARUH KEBIJAKAN DEVIDEN, EARNING VOLATILITY DAN CASH HOLDING TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK Anuryana, Anuryana; Yamaly, Fadhil; Candera, Mister
Forum Bisnis Kewirausahaan Vol 14 No 1 (2024): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v14i1.7972

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan deviden, earning volatility dan cash holding terhadap volatilitas harga saham pada perusahaan sektor transportasi dan logistik. Periode penelitian tahun 2018-2022. Data diolah menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa kebijakan deviden diprosikan dengan (Devidend Payout Ratio) ada pengaruh negatif dan signifikan terhadap volatilitas harga saham, earning Volatility dan cash holding ada pengaruh positif dan signifikan terhadap volatilitas harga saham. Kata Kunci : Volatilitas Harga Saham, Kebijakan Deviden, Earning Volatility, Cash Holding ABSTRACT This research aims to determine the effect of dividend policy, earnings volatility and cash holding on share price volatility in companies in the transportation and logistics sector. Research period 2018-2022. Data is processed using Multiple Linear Regression. The results of this research show that the dividend policy proxied by (Dividend Payout Ratio) has a negative and significant influence on stock price volatility, earning volatility and cash holding have a positive and significant influence on share price volatility. Keywords: Share Price Volatility, Dividend Policy, Earning Volatility, Cash Holding
THE EFFECT OF LEADERSHIP AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT. MEDCO E & P LEMATANG Triviana, Dina; Idris, HM; Yamaly, Fadhil
Jurnal Manajemen Vol 12 No 3 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i3.1255

Abstract

This research aims to determine the effect of leadership and work environment on employee performance with job satisfaction as an intervening variable at PT Medco E & P Lematang. The variables used by researchers are the variables of Leadership, Work Environment, Job Satisfaction and Performance. The sample in this study was 124 employees at PT Medco E & P Lematang who were selected by cluster sampling. The data used in this study are primary data with questionnaire data collection methods. The data analysis technique used is Structural Modeling Equation (SEM) with the Lisrel Program Application. The results of this study indicate that: (1) Leadership has an insignificant effect on employee performance, (2) Work Environment has a positive and significant effect on employee performance, (3) Leadership has a positive and significant effect on employee job satisfaction, (4) work environment has a positive and significant effect on employee job satisfaction, (5) job satisfaction has a positive and significant effect on employee performance at PT. Medco E & P Lematang.
Employee Performance with a Motivation as Intervening Variable: The Case of Private Hospitals in Palembang, Indonesia Saleh, Rahmat; Rahayu, Sri; Yamaly, Fadhil
International Journal of Business, Management and Economics Vol. 5 No. 3 (2024): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v5i3.1951

Abstract

This study aims to determine the effect of work discipline and work environment on employee performance with work motivation as an intervening variable at Swasta Hospital in Palembang. This type of research is associative. The variables researchers use are work discipline, work environment, work motivation, and performance. The sample in this study was 180 employees of Muhammadiyah Hospital in Palembang selected by cluster sampling. The data used in this study is primary data with a questionnaire data collection method. The data analysis technique used is Structural Modeling Equation (SEM) with the Lisrel Program Application. The results of this study indicate that (1) work discipline has a positive and significant effect on work motivation, (2) work environment has a positive and significant effect on work motivation, (3) work discipline has a positive and significant effect on employee performance, (4) work environment has a positive and significant effect on employee performance, (5) work motivation has a positive and significant effect on employee performance at Muhammadiyah Hospital in Palembang
Determinants of Bank Risk-Taking: The Role of Capital Adequacy Ratio, Return on Equity to Total Assets, and Loan to Deposit Ratio in The Indonesian Banking Sector Angkut, Angkut; Yamaly, Fadhil; Candera, Mister
Baileo: Jurnal Sosial Humaniora Vol 2 No 3 (2025): May 2025
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol2iss3pp334-349

Abstract

This study aims to analyze the factors that determine the level of banking risk-taking in Indonesia, focusing on the role of the Capital Adequacy Ratio (CAR), Return on Equity to Total Assets (RETTA), and Loan to Deposit Ratio (LDR). The study employs a multiple linear regression method to examine the influence of independent variables on Bank Risk Taking, measured using Non-Performing Loans (NPL). The data used in this research come from the banking sector in Indonesia, applying a quantitative approach. The findings indicate that CAR has a positive and significant impact on Bank Risk Taking, with a regression coefficient of 3.021. This suggests that an increase in CAR tends to raise NPL, implying that banks with stronger capital tend to take higher risks. Furthermore, RETTA also has a positive and significant effect on Bank Risk Taking, with a regression coefficient of 0.531, meaning that an increase in RETTA contributes to higher NPL. Conversely, LDR has a negative and significant impact on Bank Risk Taking, with a regression coefficient of -0.020, indicating that an increase in LDR can reduce NPL. The novelty of this study lies in the simultaneous analysis of three key indicators influencing bank risk-taking, providing a comprehensive perspective on the relationship between capital structure, profitability, and liquidity in Indonesia’s banking sector. These findings have implications for the development of social sciences and humanities, particularly in economics and financial management, by highlighting the importance of banking risk management policies. Recommendations include strengthening regulations and supervision over CAR and RETTA to control higher risk exposure, as well as optimizing LDR to maintain financial stability in Indonesia’s banking sector.
Pengaruh Kualitas Pelayanan dan Fasilitas terhadap Loyalitas Pasien melalui Variabel Intervening Kepuasan Pasien di RSUD Siti Fatimah Az Zahra Provinsi Sumsel prayogo, Fadel; Rahayu, Sri; Yamaly, Fadhil
Jurnal Nasional Manajemen Pemasaran dan SDM Vol. 4 No. 4 (2023): Jurnal Nasional Manajemen Pemasaran dan SDM
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jnmpsdm.v4i4.1619

Abstract

Penelitian ini bertujuan untuk mengetahui Kualitas Pelayanan dan Fasilitas Terhadap Loyalitas Pasien Melalui Kepuasan Pasien Sebagai Variabel Intervening di RSUD Siti Fatimah Provinsi Sumatera Selatan, penarikan sampel menggunakan rumus Hair, dengan sampel yang digunakan sebanyak 152 responden pasien RSUD Siti Fatimah Provinsi Sumatera Selatan. Data yang diperlukan adalah data primer yang diperoleh dari hasil distribusi kuesioner kepada pasien di RSUD Siti Fatimah Provinsi Sumatera Selatan. Teknik analisis yang digunakan dalam penelitian ini adalah Teknik Analisis Structual Equation Model (SEM). Hasil Penelitian dari Teknik analisis SEM menunjukkan pertama ada pengaruh positif dan signifikan antara variabel Kualitas Pelayanan terhadap variabel Loyalitas Pasien, kedua tidak ada pengaruh positif dan signifikan antara variabel Fasilitas terhadap variabel Loyalitas Pasien, ketiga Ada pengaruh positif dan signifikan antara variabel Kualitas Pelayanan terhadap variabel Kepuasan Pasien, keempat Ada pengaruh positif dan signifikan antara variabel Fasilitas terhadap variabel Kepuasan Pasien, kelima Ada pengaruh positif dan signifikan antara variabel Kualitas Pelayanan terhadap variabel Loyalitas Pasien melalui variabel intervening Kepuasan Pasien, dan keenam Ada pengaruh positif dan signifikan antara variabel Fasilitas terhadap variabel Loyalitas Pasien melalui variabel intervening Kepuasan Pasien.
Co-Authors Abid Djazuli Adjeng Moelyati, Trisniarty AM, Trisniarty Anggini, Lia Angkut, Angkut Anuryana, Anuryana Asiati, Diah Isnaini Charka, Rahma Della Adelia, Della Deviyana Deviyana Diah Isnaini Asiati Dzaky Fawwaz, Ahmad Ely Riani Emi Yulia Siska Farida Isroani fatimah Fatimah Fitriah, Wani Fredyca, Andy Idris, HM Imani, Tegar Ladewi, Yuhanis Leni Marlina Lesmana, Redy M. Idris Marlisa Juniarsi Masayu Luthfiah Siti Khodijah Mesi Eriska, Mesi Eriska Mister Candera Moch. Qolba Faradea Mudzakir, Akbar Muhammad Idris Mukhtaruddin Mukhtaruddin Nasution, Rahmadhani prayogo, Fadel Rahayu , Sri Rahmat Saleh Safitri, Ervita Saputra, Darwin Sari, Ayu Vramita SRI RAHAYU Sunardi Sunardi Triviana, Dina Ulandari, Melita Vebianti, Rani Yuhanis Ladewi Yulia Saftiana Zaleha Trihandayani