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All Journal Jurnal Riset Ilmiah Jurnal Akuntansi dan Sistem Informasi
Matdio Siahaan
Universitas Bhayangkara Jakarta Raya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH MOTIVASI KERJA DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN PADA PT. GUNUNG RAJA PAKSI Hanif Tajudin; Djuni Thamrin; Matdio Siahaan
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2389

Abstract

This study aims to analyze the influence of work motivation and work culture on employee performance at PT. Gunung Raja Paksi. This study employed a descriptive quantitative approach, with data collection using a questionnaire distributed to 105 respondents. A purposive sampling technique was used to determine the sample, and the collected data were analyzed using the statistical tool Smart Partial Least Squares (SmartPLS) 4. The results indicate that work motivation has a significant influence on employee performance. High motivation can increase enthusiasm, initiative, and productivity in completing work. Furthermore, work culture has also been shown to significantly influence performance, where positive values ​​such as discipline, cooperation, and responsibility create a conducive work environment and support the achievement of optimal performance. These findings emphasize the importance of internal factors within an organization in improving the overall quality of employee work.
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN DI PT DUTA HITA JAYA Salza Rio Pratama; Matdio Siahaan; Haryudi Anas
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2419

Abstract

This study aims to analyze the influence of leadership style and work culture on employee performance at PT Duta Hita Jaya. This study employed a descriptive quantitative approach, with data collection using questionnaires distributed to 112 respondents. Purposive sampling was used to determine the sample, and the collected data were analyzed using the statistical tool Smart Partial Least Square (SmartPLS) 4.0. The results showed that leadership style has a positive and significant influence on employee performance, with a R-value of 0.824 and a T-statistic of 12.206. An effective leadership style can increase enthusiasm, initiative, and productivity in completing work. Meanwhile, work culture demonstrated a positive but insignificant influence on performance, with a R-value of 0.137 and a T-statistic of 1.885. Simultaneously, the two variables explained 88.2% of the variation in employee performance (R-Square 0.882). These findings underscore the importance of leadership style in organizations in improving the overall quality of employee work.
Pengaruh Green Investment dan Eco-Efficiency terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Alvira Nirjayanti; Gilbert Rely; Matdio Siahaan
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian bertujuan untuk mengetahui Pengaruh green investment dan eco efficiency terhadap nilai perusahaan serta menguji kemampuan profitabilitas dalam memoderasi pengaruh green investment dan eco efficiency terhadap nilai perusahaan dengan menggunakan metode penelitian kuantitatif, data sekunder berupa laporan keuangan tahunan, populasi emiten IDX energi periode 2020 - 2024. Teknik pengambilan sampel purposive sampling menghasilkan 13 emiten dengan total 65 sampel data observasi yang memenuhi kriteria, menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dengan moderated regression analysis (MRA) dan uji hipotesis. Menunjukkan bahwa: (1) green investment berpengaruh positif dan signifikan terhadap nilai perusahaan; (2) eco efficiency tidak berpengaruh terhadap nilai perusahaan; (3) profitabilitas mampu memoderasi dan memperkuat pengaruh green investment terhadap nilai perusahaan; (4) profitabilitas mampu memoderasi dan memperkuat pengaruh eco efficiency terhadap nilai perusahaan; dan (5) green investment dan eco efficiency secara simultan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Struktur Modal Perusahaan Manufaktur Annisa Fatimatu Zahro; Gilbert Rely; Matdio Siahaan
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan likuiditas terhadap manajemen pajak serta menguji peran ukuran perusahaan sebagai moderasi emiten IDX Property & Real Estate periode 2020–2024, menggunakan metode kuantitatif dengan data sekunder dari laporan keuangan tahunan emiten. Teknik purposive sampling menghasilkan 18 emiten yang memenuhi kriteria dengan total 90 sampel data observasi. Analisis data meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, serta Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa: (1) Profitabilitas berpengaruh positif dan signifikan terhadap manajemen pajak, (2) Likuiditas berpengaruh positif dan signifikan terhadap manajemen pajak, (3) Ukuran perusahaan mampu memoderasi (memperkuat) pengaruh profitabilitas terhadap manajemen pajak, (4) Ukuran perusahaan tidak mampu memoderasi pengaruh likuiditas terhadap manajemen pajak, serta (5) Profitabilitas dan likuiditas secara simultan berpengaruh signifikan terhadap manajemen pajak.
Co-Authors Alvira Nirjayanti Annisa Fatimatu Zahro Hanif Tajudin Haryudi Anas Rely, Gilbert Salza Rio Pratama Thamrin, Djuni