Garuda - Garba Rujukan Digital

Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi Sri Yulianingsih; Mohammad Hidayatul Holili; Pindo Asti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i2.1377

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.

Analisis Perceived Usefulness, Perceived Ease of Use dan Perceived Risk Terhadap Minat Penggunaan Pembayaran Digital Quick Response Indonesia Standard (QRIS) Pada Pelaku UMKM Edwin Zusrony; Luthfy Purnanta Anzie; Pindo Asti; Gibson Manalu; Ivan Permana; Tri Imaliya
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.1211

The research aims to measure and determine the effect of perceived usefulness, perceived ease of use, and perceived risk on the interest in using QRIS digital payments by MSME actors in Salatiga City, Central Java Province. Data collection uses Google Forms with a Likert scale. The sample that will be used is 60 MSME respondents in the city of Salatiga with a non-probability sampling technique of the convenience sampling type, namely because of the ease of obtaining data. Data analysis used multiple linear regression methods and was processed using SPSS 26.0. The results of the study show that the variables perceived usefulness, perceived ease of use, and perceived risk have a significant influence on the interest in using QRIS digital payments by MSME actors in Salatiga City and the perceived usefulness variable has a dominant effect on the interest in using QRIS digital payments by MSME actors in Salatiga City, Central Java Province.

PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN CV. BONANZA Pindo Asti; Didik Sofian Haryadi; Afif Nala Niam
MANAJEMEN Vol 1 No 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v1i2.147

The progress of an organization can be seen from the performance of its employees which can be triggered by work motivation and a good organizational culture. The research conducted by the author tries to understand and analyze how much influence work motivation and organizational culture have in improving employee performance. The research was conducted at CV. Bonanza in Boyolali district with multiple linear regression analysis method with the help of SPSS 23.0 software. The sampling technique used was saturated sampling, where the entire population was sampled as many as 30 respondents. The results show that the variables of work motivation and organizational culture have a positive and significant influence on employee performance. The work motivation variable has a very dominant influence as evidenced by the largest t-value with a value of 4.330.

PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN CV. BONANZA Pindo Asti; Didik Sofian Haryadi; Afif Nala Niam
MANAJEMEN Vol. 1 No. 2 (2021): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v1i2.147

The progress of an organization can be seen from the performance of its employees which can be triggered by work motivation and a good organizational culture. The research conducted by the author tries to understand and analyze how much influence work motivation and organizational culture have in improving employee performance. The research was conducted at CV. Bonanza in Boyolali district with multiple linear regression analysis method with the help of SPSS 23.0 software. The sampling technique used was saturated sampling, where the entire population was sampled as many as 30 respondents. The results show that the variables of work motivation and organizational culture have a positive and significant influence on employee performance. The work motivation variable has a very dominant influence as evidenced by the largest t-value with a value of 4.330.

Analisis Organizational Culture dan Communication Terhadap Employee Engagement Melalui Job Satisfaction Pada Karyawan Bank Swasta di Jawa Tengah Dhevi Dadi Kusumaningtyas; Pindo Asti; Yosefa Maria Seran; Endang Kustami; Tri Imaliya
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 2 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i2.2122

This study investigates the influence of work satisfaction, organizational culture, and communication on employee engagement within private banks in Central Java. The study's population comprised 150 private bank employees in Central Java, categorized as millennials aged 27 to 41, representing the most significant workforce demographic. Utilizing a non-probability sampling strategy through purposive sampling methodology. Data gathering uses a questionnaire method, with each item evaluated using a Likert scale. The study employed the SEM-PLS technique for data analysis, utilizing the SmartPLS 4.1.0.3 tool for data processing. The research findings indicate that communication positively and significantly influences employee engagement and job satisfaction, while organizational culture also positively and significantly affects both employee engagement and job satisfaction. The mediation test revealed that job satisfaction does not mediate substantially the connection between organizational culture and communication about employee engagement in private banks in Central Java.

TRANSFORMASI DIGITAL MARKETING DAN E-WOM: ANALISIS PENGARUHNYA TERHADAP MINAT BELI KONSUMEN DALAM ERA EKONOMI DIGITAL Iwan Setiawan; Pindo Asti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p8kb1j53

This study aims to systematically review the influence of digital marketing and electronic word of mouth (E-WOM) on consumer purchase intention. Using a systematic literature review (SLR) approach, five peer-reviewed journal articles published between 2022 and 2023 were analyzed, focusing on digital consumer behavior in the context of social media platforms such as TikTok and Instagram, as well as e-commerce. The review identifies that digital marketing strategies—particularly content marketing and social media engagement—positively affect purchase intention, especially when mediated by consumer trust and brand awareness. Similarly, E-WOM, delivered through influencers, customer reviews, and celebrity endorsements, is found to significantly shape brand image and influence purchase decisions. The findings also highlight that the effectiveness of digital marketing and E-WOM varies depending on platform type, message form, and product category. This study contributes to a deeper understanding of consumer response patterns in digital environments and offers practical implications for marketers to optimize engagement strategies. Recommendations for future research are also presented to address the current limitations and explore emerging trends in digital consumer behavior.

Peran Good Corporate Governance (GCG) Dalam Meningkatkan Nilai Perusahaan Sektor Pertambangan Dwi Astutik; Deny Nitalia Mindrawati; Zahra Dinul K; Daniel Adi Setya Rahardjo; Pindo Asti
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.2227

This paper aims to examine the direct effect of Good Corporate Governance practices on firm value. Specifically, this study examines the direct effect of the role of an independent board of commissioners and an audit committee on firm value using agency theory and signaling theory. These two theories were chosen because they are able to explain managerial mechanisms such as oversight and information transparency, which can help companies reduce agency conflicts while providing positive signals to investors. The analytical method used in this study is ordinary least squares (OLS) using a quantitative approach. The sample in this study were mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. The analysis results show that the presence of an independent board of commissioners and the size of the audit committee are positively and significantly correlated with firm value, thus, a strong governance structure is in line with increasing firm value. This study provides empirical contributions and public policy implications that strongly support the relevance of GCG as an important instrument in creating long-term value in companies and represents a limited literature on the influence of CG and firm value in the mining sector.

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