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All Journal TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Jurnal Ilmiah Edunomika (JIE) Etihad: Journal of Islamic Banking and Finance International Journal of Economics (IJEC) Dalwa Islamic Economic Studies: Jurnal Ekonomi Syariah
Utami, Try Wahyu
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
The Impact of Strategic Management on Organizational Performance: An Empirical Study Usmany, Paul; Anna M. Ngabalin; Utami, Try Wahyu; Jasmin; Putrianti, Flora Grace
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.969

Abstract

In today's era of globalization and intensifying market competition, business leaders, particularly in the food and beverage (F&B) industry, are compelled to pursue continuous innovation and implement effective strategic management practices to remain competitive and succeed in an increasingly complex market. In this study, we will delve deeply into the implementation of strategic management in an F&B enterprise, namely Ayam Guling Mister (AGM). It is the aim of this research to provide readers with an understanding of the concepts and basic principles of strategic management and their applicability to the F&B industry. Furthermore, the factors influencing the successful implementation of strategic management will be discussed. This research employs a qualitative approach, which is particularly suited to the investigation of the application of strategic management in the context of food and beverages production. This enables the perspectives of organisational leaders on the management of strategic initiatives to be elucidated, thereby facilitating an understanding of the processes involved in maintaining the viability of a product. The findings from this research indicate that the implementation of strategic management at AGM is crucial to ensure business success and sustainable growth.
Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Dampak Kemiskinan Terhadap Kesejahteraan Masyarakat Kotanopan Secara Ekonomi Islam Hardana, Ali; Siregar, Sulaiman Efendi; Hasibuan, Lismawati; Utami, Try Wahyu
Dalwa Islamic Economic Studies: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2024): Dalwa Islamic Economic Studies
Publisher : Program Studi Ekonomi Syariah Institut Agama Islam Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/dies.v3i1.1520

Abstract

This research is descriptive qualitative field research. This field research was conducted in Kotanopan Village, Mandailing Natal Regency, North Sumatra Province. This research used the side quota method consisting of 15 quotas taken from 3 RTs in Hamlet 001, as well as interviews with the village head. Next, this research problem was analyzed using a qualitative data analysis method that uses a deductive thinking approach. The research results show that several causes of poverty in Kotanopan Village are as follows: low level of education; lack of funds; and family responsibilities. Based on these factors, poverty has the impact of losing people's welfare rights such as clothing, food and shelter, because some people still live in semi-permanent homes, losing the right to education because parents cannot teach their children, and losing the right to get a decent job because the head of the family does not have enough education so they cannot pay their children's school fees.
The Impact of Strategic Management on Organizational Performance: An Empirical Study Usmany, Paul; Anna M. Ngabalin; Utami, Try Wahyu; Jasmin; Putrianti, Flora Grace
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.969

Abstract

In today's era of globalization and intensifying market competition, business leaders, particularly in the food and beverage (F&B) industry, are compelled to pursue continuous innovation and implement effective strategic management practices to remain competitive and succeed in an increasingly complex market. In this study, we will delve deeply into the implementation of strategic management in an F&B enterprise, namely Ayam Guling Mister (AGM). It is the aim of this research to provide readers with an understanding of the concepts and basic principles of strategic management and their applicability to the F&B industry. Furthermore, the factors influencing the successful implementation of strategic management will be discussed. This research employs a qualitative approach, which is particularly suited to the investigation of the application of strategic management in the context of food and beverages production. This enables the perspectives of organisational leaders on the management of strategic initiatives to be elucidated, thereby facilitating an understanding of the processes involved in maintaining the viability of a product. The findings from this research indicate that the implementation of strategic management at AGM is crucial to ensure business success and sustainable growth.
DAMPAK DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA SWALAYAN 88 Hardana, Ali; Hasibuan, Lismawati; Utami, Try Wahyu
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 2 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i2.8398

Abstract

Payment or gift compensation is also very important attention in increasing morale employees so that it will be achieved later the expected work results will even be obtained enhanced by giving compensation according to the level of risk of each job. This study aims to examine the extent to which work discipline, compensation determines performance employees with work motivation as an intervening variable at Supermarket 88, by using quantitative research methods with data analysis techniques with path analysis to visitors as many as 268 respondents who were sampled from a population of 268 visitors, which testing the data using the SPSS 21 software tool. The results of the study are; Work discipline has a significant effect on work motivation with a direct influence coefficient of discipline work on work motivation. Compensation has no significant effect on work motivation with the direct effect coefficient of compensation on work motivation. Work discipline has a significant effect on employee performance with a coefficient of influence work discipline directly on employee performance. Compensation has that effect significant effect on employee performance with a direct effect coefficient of compensation on performance employee. Work motivation has a significant influence on employee performance with the coefficient of direct influence of work motivation on employee performance. Coefficient value indirect influence direct influence. So that work discipline has an effect significant effect on employee performance through work motivation. Or it could also be concluded that motivation work as an intervening variable in mediating the relationship between work discipline and employee performance. The value of the coefficient of indirect effect direct effect. So compensation significant effect on employee performance through work motivation. Or it could also be concluded that work motivation as an intervening variable in mediating the relationship of compensation to employee performance.
INDEKS PEMBANGUNAN MANUSIA (IPM) DALAM MEMEDIASI PENGARUH TINGKAT PENDIDIKAN DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT PENGANGGURAN DI PULAU KALIMANTAN Nashih, Muhammad; Primandari, Novegya Ratih; Muthmainnah, Muthmainnah; Siregar, Sulaiman Efendi; Utami, Try Wahyu
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12515

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh indeks pembangunan manusia (IPM), pertumbuhan ekonomi, dan variabel tingkat pendidikan terhadap tingkat pengangguran. Selain itu, peneliti akan menyelidiki dampak tidak langsung dari variabel tingkat pendidikan dan pertumbuhan ekonomi terhadap tingkat pengangguran dengan menggunakan indeks pembangunan manusia. Penelitian kuantitatif ini menggunakan data BPS dari periode 2017-2021, yang meliputi lima provinsi dengan 56 kabupaten dan kota di Pulau Kalimantan. Software SmartPLS 3 digunakan untuk analisis penelitian. Hasil penelitian menunjukkan bahwa tingkat pendidikan mempunyai dampak yang signifikan dan positif terhadap tingkat pengangguran, sedangkan pertumbuhan ekonomi mempunyai dampak yang signifikan dan negatif terhadap tingkat pengangguran. Selain itu, penelitian ini menunjukkan bahwa variabel IPM dapat berfungsi sebagai mediator antara variabel tingkat pengangguran dan pertumbuhan ekonomi. Kata Kunci: Indeks Pembangunan Manusia (IPM), Pengaruh Tingkat Pendidikan, Pertumbuhan Ekonomi, Tingkat Pengangguran
Co-Authors Ali Hardana Anna M. Ngabalin Flora Grace Putrianti Hasibuan, Lismawati Jasmin Lismawati, Lismawati Muthmainnah Muthmainnah Mutiah, Nur Nashih, Muhammad Ratih Primandari, Novegya Sulaiman Efendi Siregar Usmany, Paul