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PENGARUH KEMAMPUAN KERJA, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN (STUDI PADA KARYAWAN TOKO EMAS SAMBAS PURWOREJO) Syahbal, Habibi Fadhil; Widjajani, Susi; Utomo, Agus Saur
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xkr7ag54

In an increasingly competitive business environment, companies are required to improve the quality of human resources to achieve optimal performance. Employee performance is a crucial factor in determining the success of an organization or company. Several factors influence employee performance, including work ability, work environment, and work motivation. This study focuses on Toko Emas Sambas Purworejo as the object of research. The sample consisted of 120 respondents, and data were collected using a questionnaire method. The data analysis was conducted using Smart PLS version 3.0. Based on the research findings and discussion, it can be concluded that: work ability has a positive and significant effect on employee performance; the work environment has a positive and significant effect on employee performance; and work motivation has a positive and significant effect on employee performance.

Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja: Studi pada Pegawai Dinas Perindustrian, Transmigrasi dan Tenaga Kerja Kabupaten Purworejo Rohman, Khoirul; Hardin, Hardin; Utomo, Agus Saur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11415

Human resource management is believed to play a crucial role in an organization's competitive success. This role is greatly influenced by the participation of its employees, which must be optimally managed. Furthermore, human resource management is believed to enhance employee contributions to the organization, thereby achieving desired performance. Performance can be influenced by various factors, such as work discipline and the work environment. The purpose of this study was to examine the effect of work discipline on the performance of employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency, and the influence of the work environment on the performance of employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency. The population in this study was employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency. The sampling technique used purposive sampling, with 65 participants. Data collection used a questionnaire, which was tested for validity and reliability. Hypotheses were tested using multiple linear regression analysis. Based on the results of the research and discussion, it can be concluded that: work discipline has a positive and significant effect on the performance of employees of the Department of Industry, Transmigration and Manpower of Purworejo Regency, and the work environment has a positive and significant effect on the performance of employees of the Department of Industry, Transmigration and Manpower of Purworejo Regency.

Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi: Studi pada Perusahaan Healthcare yang Terdaftar di BEI Periode 2019-2024 Anasyifa Rachelita; Intan Puspitasari; Agus Saur Utomo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9525

The healthcare industry is a dynamic and rapidly growing sector in indonesia. Between 2019 and 2024, the healthcare industry experienced positive growth in profits and assets, but stock prices declined during the same period. This study was conducted to examine the effect of financial performance on company value, with corporate social responsibility disclosure as s moderating variable in healthcare companies. The sample used in this study consists of five companies: PT Industri Jamu dan Healthcare Sido Muncul Tbk, PT Kalbe Farma Tbk, PT Indofarma Persero, PT Siloam International Hospital Tbk, and PT Merck Tbk. The research data consists of panel data obtained from annual financial reports and Corporate Social Responsibility disclosure reports. Data analysis was conducted using Moderated Regression Analysis with Eviews software. The results of this study indicate that: (1) the current ratio has a positive but insignificant effect on company value; (2) return on assets has a positive and significant effect on company value; (3) corporate social responsibility on company value.

Pengaruh Disiplin Kerja dan Kepuasan Kerja Terhadap Kinerja Studi pada Karyawan PT. Navil Natural Organik di Bantul Fatma Sarasti; Hardin Hardin; Agus Saur Utomo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i4.11790

Human resource management is a process related to the implementation of management functions. Therefore, if human resources within an organization are properly managed and utilized, the organization will be able to run its operations optimally, thereby encouraging employees to contribute positively to performance. Performance can be influenced by work discipline and job satisfaction. The purpose of this study is to examine the effect of work discipline on employee performance at PT. Navil Natural Organik and to examine the effect of job satisfaction on employee performance at PT. Navil Natural Organik. The population in this study consisted of all employees of PT. Navil Natural Organik. The sampling technique used was saturated sampling. Thus, a total sample of 115 respondents was obtained. Data were collected using questionnaires that had been tested for validity and reliability. The data analysis technique used was multiple linear regression analysis. The results show that work discipline has a positive and significant effect on the performance of employees at PT. Navil Natural Organik, and job satisfaction also has a positive and significant effect on the performance of employees at PT. Navil Natural Organik.

Pelatihan Manajemen Keuangan dan Penyusunan Laporan Keuangan untuk UMKM Desa Guntur Kabupaten Purworejo Agus Saur Utomo; Anita Rinawati; Wahyu Putri Mustikasari; Chisa Amanda Putri
Jurnal Abdimas Mahakam Vol. 9 No. 02 (2025): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v9i02.3509

Proyek Stategis Nasional (PSN) Bendungan Bener berdampak positif dan negatif bagi warga Desa Guntur Kabupaten Purworejo. Lahan pertanian warga desa menyempit karena digunakan sebagai lokasi bendungan sehingga berpotensi menurunkan pendapatan masyarakat. Namun demikian proyek ini membuka peluang usaha baru bagi warga desa Guntur seperti pariwisata, perikanan darat dan industri kreatif. Perubahan pola usaha warga Desa Guntur memerlukan pengetahuan dan ketrampilan yang memadai agar ketahanan ekonomi warga tetap terjaga bahkan meningkat. Oleh karena itu warga Desa Guntur sangat memerlukan pelatihan ketrampilan usaha, khususnya dalam pengelolaan keuangan untuk menangkap peluang ekonomi yang muncul. Pengabdian masyarakat di Desa Guntur Kabupaten Purworejo ini bertujuan untuk memberikan pelatihan manajemen keuangan dan penyusunan laporan keuangan untuk UMKM di Desa Guntur. Aspek manajemen keuangan yang ditekankan adalah analisis investasi/usaha, manajemen kas dan laporan keuangan. Praktik penyusunan laporan keuangan menggunakan aplikasi ‘Siapik’. Pelaksanaan pengabdian dilakukan di Aula Koperasi Kalipancer Desa Guntur dan dihadiri oleh 29 peserta. Metode yang digunakan dalam pengabdian ini adalah model workshop dimana peserta tidak hanya mendapatkan teori namun juga mempraktikan cara membuat laporan keuangan. Hasil pelatihan menunjukan bahwa 80% peserta mampu melakukan pendaftaran usaha pada aplikasi ‘Siapik’ dan 70% peserta mampu membuat laporan posisi keuangan (neraca), laporan laba rugi dan laporan arus kas.

Pengaruh Pertumbuhan Perusahaan, Leverage, dan Profitabilitas Terhadap Kebijakan Dividen: Studi pada Perusahaan Food and Beverage di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Angel Mei Linda; Dwi Irawati; Agus Saur Utomo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.9540

The capital market plays a crucial role in supporting economic growth, particularly through investment activities carried out by both individual and institutional investors. Decisions regarding investment policies are influenced by several factors, including company growth, leverage level, and profitability. This paper focus on to examine the effect of company growth, leverage, and profitability on dividend policies among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Dividend policy is considered an essential aspect of corporate financial management, as it not only reflects the management’s strategy in distributing net income but also indicates the company’s performance and future prospects. This research employs a quantitative approach. The data were collected from the financial statements of food and beverage companies for the 2021–2024 period, which were obtained from the official websites of the respective companies and the official IDX website. The findings reveal that company growth has a negative but insignificant effect on dividend policy, leverage has a positive and significant effect, while profitability shows a negative and insignificant influence on dividend policy.

Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja: Studi pada Pegawai Dinas Perindustrian, Transmigrasi dan Tenaga Kerja Kabupaten Purworejo Khoirul Rohman; Hardin Hardin; Agus Saur Utomo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11415

Human resource management is believed to play a crucial role in an organization's competitive success. This role is greatly influenced by the participation of its employees, which must be optimally managed. Furthermore, human resource management is believed to enhance employee contributions to the organization, thereby achieving desired performance. Performance can be influenced by various factors, such as work discipline and the work environment. The purpose of this study was to examine the effect of work discipline on the performance of employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency, and the influence of the work environment on the performance of employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency. The population in this study was employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency. The sampling technique used purposive sampling, with 65 participants. Data collection used a questionnaire, which was tested for validity and reliability. Hypotheses were tested using multiple linear regression analysis. Based on the results of the research and discussion, it can be concluded that: work discipline has a positive and significant effect on the performance of employees of the Department of Industry, Transmigration and Manpower of Purworejo Regency, and the work environment has a positive and significant effect on the performance of employees of the Department of Industry, Transmigration and Manpower of Purworejo Regency.

Pengaruh Disiplin Kerja dan Kepuasan Kerja Terhadap Kinerja Studi pada Karyawan PT. Navil Natural Organik di Bantul Fatma Sarasti; Hardin Hardin; Agus Saur Utomo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i4.11790

Human resource management is a process related to the implementation of management functions. Therefore, if human resources within an organization are properly managed and utilized, the organization will be able to run its operations optimally, thereby encouraging employees to contribute positively to performance. Performance can be influenced by work discipline and job satisfaction. The purpose of this study is to examine the effect of work discipline on employee performance at PT. Navil Natural Organik and to examine the effect of job satisfaction on employee performance at PT. Navil Natural Organik. The population in this study consisted of all employees of PT. Navil Natural Organik. The sampling technique used was saturated sampling. Thus, a total sample of 115 respondents was obtained. Data were collected using questionnaires that had been tested for validity and reliability. The data analysis technique used was multiple linear regression analysis. The results show that work discipline has a positive and significant effect on the performance of employees at PT. Navil Natural Organik, and job satisfaction also has a positive and significant effect on the performance of employees at PT. Navil Natural Organik.

Stock Return Drivers in the Indonesian Sharia Capital Market: Evidence from Jakarta Islamic Index Bela Adi Tariya; Agus Saur Utomo; Ishak Ishak
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.488

This study investigates the key drivers of stock returns-specifically profitability, leverage, B/M ratio and firm size within the Indonesian sharia capital market context. This research adopts a quantitative methodology and applies panel data regression analysis using Eviews 12. The study relies on secondary data collected from the official publications of the Indonesia Stock Exchange and Yahoo Finance. The sample includes 11 firms listed on the Jakarta Islamic Index during the 2021-2024 period, selected through a purposive sampling technique. Quarterly observations were used, yielding a total of 176 observation. The results reveal that profitability exerts a positive and statistically significant influence on sharia stock returns. Debt ratios and firm size were found to have no significant influence on sharia stocks returns. Meanwhile, the price-to-book ratio has a significant negative effect on the returns of sharia stocks. The study offers a new theoretical contribution demonstrating that profitability information is a highly relevant tool that also serves as a signal (good news/bad news) for sharia investors in making investment decisions. Conversely, that variables of leverage and firm size were found not to be primary determinants in predicting stock returns. Sharia investors tend to focus more on a company’s growth prospects than on its fundamental value. Furthermore, the low level of leverage indicates that the restrictions on interest-based debt in the Jakarta Islamic Index (JII) effectively reduce agency problems, so that changes in debt ratios are no longer a primary consideration in investment decisions.

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