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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Bulletin of Management and Business Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Al-Idarah : Jurnal Manajemen dan Bisnis Islam Jurnal Manajemen dan Bisnis Economics and Business Journal Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Economics Professional in Action (E-Profit) Jurnal Manajemen JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Journal of Economics, Entrepreneurship, Management Business and Accounting Manajemen Kreatif Jurnal Seminar Nasional Hasil Penelitian LP2M UNM Trending: Jurnal Manajemen dan Ekonomi HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Southeast Asia Journal of Business, Accounting, and Entrepreneurship El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Paramacitra : Jurnal Pengabdian Masyarakat Entrepreneurship, Management, and Business Research Journal Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Jurnal Hasil-Hasil Pengabdian dan Pemberdayaan Masyarakat (JHP2M) SMART: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies IJHABS Journal of Studies in Academic, Humanities, Research, and Innovation Jurnal Akuntansi Pajak dan Manajemen International Journal of Education Management and Religion EMPOWERMENT: Journal of Community Practice
Rezky Amalia Hamka
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Effect Of Liquidity, Activity And Leverage Ratios On Profitability With Company Size As A Moderating Variable Muh. Sahrul Ramadhani; Anwar; Rezky Amalia Hamka
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1437

Abstract

The technology sector is a key driver of economic growth in today's digital era. However, during the 2021-2023 period, this sector experienced a decline in profitability, as reflected in the companies' financial reports. This issue is the background for this research, which aims to examine the influence of liquidity, activity, and leverage on profitability, as well as the potential mediating effect of firm size in technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample selection was carried out by purposive sampling to select company samples that met the criteria for this quantitative research, which uses the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The research findings indicate that while activity and leverage each have a positive but significant impact on profitability, liquidity has a negative but negligible impact. It also shows that firm size does not mediate the impact of activity, liquidity, and leverage on profitability; these findings support the Trade-off Theory regarding the importance of balance in the use of debt, but also indicate limitations in the application of Signaling Theory in the technology sector. This study concludes that high current assets reflect inefficient use of funds. Activity has a positive but insignificant influence, indicating that increased activity has not been accompanied by efficiency in asset management. Leverage also has a positive but insignificant influence, signaling that the use of debt has not been managed optimally. Furthermore, the relationship between liquidity, activity, and leverage on profitability cannot be mediated by organizational size.
THE EFFECT OF OCCUPATIONAL SAFETY AND HEALTH (K3) ON ORGANIZATIONAL COMMITMENT WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT PLN INDONESIA POWER UBP BARRU DISTRICT Fahira, Jihan; Dipoatmodjo, Tenri Sayu Puspitaningsih; Hamka, Rezky Amalia
Jurnal Manajemen Vol 6, No 1 (2026): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v6i1.77248

Abstract

Abstract: This study aims to analyze the influence of Occupational Safety and Health (K3) on organizational commitment with job satisfaction as an intervening variable at PT PLN Indonesia Power UBP, Barru Regency. Does Occupational Safety and Health (K3) have a positive and significant influence on organizational commitment, does Occupational Safety and Health (K3) have a positive and significant influence on job satisfaction, does job satisfaction have a positive and significant influence on organizational commitment and does job satisfaction have a positive and significant influence in mediating the influence of Occupational Safety and Health (K3) on organizational commitment. This study uses a quantitative approach with a survey method conducted on employees of PT PLN Indonesia Power UBP, Barru Regency. Data were collected through questionnaires distributed to 68 employees as samples, while the sampling method is the Slovin method and analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) analysis techniques. The results of the study indicate that Occupational Safety and Health (K3) has a positive and significant influence on organizational commitment, Occupational Safety and Health (K3) has a positive and significant influence on job satisfaction, Job satisfaction has a positive and significant influence on organizational commitment, Job satisfaction has a positive and significant influence on organizational commitment, Job satisfaction has a positive and significant influence on organizational commitment, Job satisfaction has a positive and significant influence on organizational commitment,positively and significantly mediates occupational safety and health (OHS) and organizational commitment. These findings indicate that optimal OHS implementation not only creates a safe and healthy work environment but also contributes directly to increasing job satisfaction and strengthening employee commitment to the organization.Keywords: Occupational safety and health (K3), job satisfaction, organizational commitment
THE EFFECT OF WORK LIFE BALANCE AND COMPENSATION ON ORGANIZATIONAL COMMITMENT OF EMPLOYEES OF PT BANK NEGARA INDONESIA (PERSERO) MAIN BRANCH OFFICE, MAKASSAR CITY Alam, Nurul Itha Prihasti; Dipoatmodjo, Tenri Sayu Puspitaningsih; Hamka, Rezky Amalia
Jurnal Manajemen Vol 6, No 1 (2026): February
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v6i1.77249

Abstract

Abstract: This study aims to analyze the influence of Work Life Balance and Compensation on Organizational Commitment among employees of PT Bank Negara Indonesia (Persero) Tbk Main Branch Office in Makassar City. The background of this study is based on the phenomenon of imbalance between work demands and employees' personal lives and the perception of some employees that the compensation received is not commensurate with the workload they undertake. This study uses a quantitative method with an explanatory approach, where data is obtained through distributing questionnaires to 105 respondents determined using the Slovin formula from a total population of 146 employees. Data analysis was carried out using multiple linear regression analysis with the help of the SPSS program. The results of the study indicate that Work Life Balance has a positive and significant effect on Organizational Commitment, meaning that the better the balance between work and personal life of employees, the higher their commitment to the organization. Compensation also has a positive and significant effect on Organizational Commitment, indicating that fair and adequate compensation can increase employee loyalty and sense of belonging to the company. Simultaneously, Work Life Balance and Compensation have a positive and significant effect on Organizational Commitment. Thus, this study emphasizes the importance of implementing work-life balance policies and fair compensation systems to strengthen employee commitment to the organization.Keywords: Work Life Balance,Compensation, Organizational Commitment, Employees
Co-Authors A. Shantalia Chaerunnisa Abadi, Rahmat Riwayat Abdi Akbar Idris Abdul Rahman Adrian Polim Agung Widhi Kurniawan Ahmad Farhan, Ahmad Ain, Fara Aksir, Muh Ilham Alam, Nurul Itha Prihasti Alifia, A. Tsamara Amalia, Hilda Nur Amalia, Rezki Putri Andi Mustika Amin Angreyani, Andi Dewi Annisa Paramaswary Aslam Anwar Anwar , Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar, Risma Arnis, Syahrul Mubarak Arwin Arwin Aslam, Annisa Paramaswary Asmita Wulansari Dgn Liwang Aulia, A Kurnia Reski B, Muh Rizal Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanuddin Chalid Imran Musa Chalid Imran Musa Darma, Sri Darmawan Natsir, Uhud Dayani Isfahani Idris Denis Denis Dipoatmodjo, Tenri S. P. Dwiyanti, Astri Edi Rahmat Taufik Efendy, Kayla Putri Zalsabila Fadhil Nur Makkaraeng Hasanuddin Fahira, Jihan Faiq Rifa Syawal Fauzan, Muh Aghil Fitri Devi Friska , Friska Ghazafa, Muhammad Alif Gibrannisa D. Azzury Haeruddin, M. Ilham Wardhana Hanif Saputra Affandi Hardianti Hafid Hasbiah, Siti Hasbiah, Sitti hasyim, hasyim Hery Maulana Arif Hety Budiyanti Hety Budiyanti, Hety Humrah, Humrah Husain, Fakhirah I Komang Mirawardani Ichwan Musa, Muhammad Idris, Abdi Akbar Ilham, Sulastya Ilma Wulansari Hasdiansa imam, imamsatriaalam Irsad Mursalaat, A. Muh. Cakra Khaidir Syahrul Khairinnisai K, Syarifah Lathifah Lanonci Lenny M Possumah M. Ikhwan Maulana Haeruddin M. Yunasri Ridhoh Mahiruddin, Rizky Amalia Mangean, Lilis Manilet, Fadhil Mujahid Mariani Muh Ichwan Musa Muh. Arham Hidayat Muh. Restu Abadi Ruslan Muh. Ryan Hidayat Muhsini Muh. Sahrul Ramadhani Muhammad Akram Kurniawan Muhammad Fajar Muhammad Ilham Wardhana Haerudin Muhammad Isbar Pratama Muhammad, A. Fadel Muliana GH Musa, Muhammad Ichwan Nabila Salsabila Suparman Nadiyah Nashiroh Bakrie Natsir, Uhud Darmawan Ningsih, Astuti Nur Indah Atifah Anwar Nuranita Fitriani Nurfadhilah Azizah, Andi Nurhaedah Nurhaedah Nurhaedah Nurman Nurman , Nurman Nurman Nurman Nurul Fadilah Aswar Pramaswari, Annisa Pratama, Ahmad Wahyu Pratiwi, Wiwi Putri, Andi Nurmaulidya Ridfan Rifadly Abadi Romansyah Sahabuddin Rosalia, Harnita Ruma, Zainal Rusadi, Rahmayani Adela Cesyta Sadriani, Andi Safira Ainu Nadira Sofyan Safirah Era Lestari Abrianti Sari, Fitria Nirmala Sari, Nurul Fadila Selvi Ulvia Sitti Masyitah Meliyana R. Sonda R, Steven Sri Astuti Nasir Sri Wulandari Suherli, Suherli Sutrisno SUTRISNO Sutrisno, Sutrisno Syahrul, Khaidir Tawe, Amiruddin Tenri S. P. Dipoatmodjo Tenri S.P. Dipoatmodjo Tenri Sayu Puspitaningsih Dipoatmodjo Thamrin Tahir Unde, Juliet Triani Vivia Tandi Pailan Wahyuni, Maya Sari Wanda Wanda Wicaksana, Ahmad Dzaky Widhi Kurniawan, Agung Wulansary, Ilma Yuanda, Astrid Zainal Ruma