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Pengaruh Environmental Social dan Governance Disclosure Terhadap Nilai Perusahaan pada Perusahaan Food Product di Asean Periode 2022 – 2023 Pungky Dwi Asrianingtyas; Sundjoto; Sri Rahayu; Christina Wulansari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.6622

Abstract

This study aims to analyze the effect of Environmental Social Governance (ESG) disclosure on Company Value in the food product sector in ASEAN during the period 2022-2023. In this study, company value is measured using the Price to Book Value (PBV) ratio, while ESG disclosure consists of three main dimensions, namely Environmental disclosure, Social disclosure and Governance disclosure. This study uses a quantitative approach with a multiple linear regression method. The research sample consisted of 30 food product companies selected using the purposive sampling method, based on certain criteria such as consistent annual report publication and complete ESG disclosure. Research data were obtained from annual reports, sustainability reports, and the Thomsonreuters database. The results of the study show that environmental and governance disclosure have a positive effect on company value, while social disclosure shows a negative effect on company value. Simultaneously, ESG disclosure has a significant effect on company value, supporting stakeholder theory and signal theory which emphasize the importance of transparency and sustainability.
The Effect of Workload, Work Environment, and Remuneration Policy on Employee Performance through Work Motivation at the Regional Development Planning, Research, and Development Agency Prasetyowati, Chandra; Sundjoto; Rahayu, Sri; Fitrianty, Rifda
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.629

Abstract

Public sector organizations face increasing challenges caused by expanding administrative duties, complex development planning, and growing public expectations for better services. These conditions place strong demands on employees, who must perform effectively despite pressures related to workload, workplace conditions, and compensation systems. This study aims to investigate how workload, work environment, and remuneration policies influence employee performance, with work motivation acting as a linking mechanism. The research used a quantitative approach by involving all employees in a regional development planning agency (BAPPELITBANGDA Pasuruan Regency), collecting data through structured questionnaires, and analyzing the relationships using a partial least squares technique. The findings reveal that balanced workloads, supportive work environments, and fair remuneration practices encourage higher motivation and lead to better employee performance. From a managerial perspective, the study highlights the importance of fair task distribution, improvement of physical and social work conditions, and the development of transparent, performance-based remuneration systems to maintain productivity and institutional effectiveness.
Pengaruh Budaya Organisasi, Lingkungan Kerja Dan Etos Kerja Dalam Produktivitas Awak Kri Balongan-908 Wijayanto, Agung; Sundjoto; Rahayu, Sri
CITACONOMIA : Economic and Business Studies Vol. 5 No. 01 (2026): Januari-Maret
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v5i01.2727

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi, lingkungan kerja, dan etos kerja terhadap produktivitas personil awak KRI Balongan-908. Dalam konteks militer, khususnya di lingkungan TNI Angkatan Laut, produktivitas personil merupakan faktor krusial yang menentukan keberhasilan pelaksanaan tugas operasional kapal perang. Keprihatinan terhadap tingkat produktivitas yang belum optimal mendorong dilakukannya penelitian ini untuk mengidentifikasi faktor-faktor determinan yang mempengaruhinya. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh personil awak KRI Balongan-908 yang berjumlah 98 orang. Pengambilan sampel dilakukan secara sensus, sehingga seluruh populasi menjadi responden penelitian. Variabel independen yang diteliti meliputi budaya organisasi (X1), lingkungan kerja (X2), dan etos kerja (X3), sedangkan variabel dependen adalah produktivitas kerja personil (Y). Data dikumpulkan melalui instrumen kuesioner yang telah divalidasi dan diuji reliabilitasnya, kemudian dianalisis menggunakan software SPSS versi 25. Hasil analisis regresi berganda menunjukkan bahwa budaya organisasi memberikan pengaruh yang signifikan terhadap produktivitas personil awak KRI Balongan-908. Hal ini mengindikasikan bahwa nilai-nilai, norma, dan keyakinan yang berkembang dalam organisasi berperan penting dalam membentuk perilaku dan kinerja personil. Selain itu, etos kerja juga terbukti memiliki dampak positif dan signifikan terhadap produktivitas kerja personil, yang menunjukkan bahwa semakin tinggi tingkat etos kerja yang dimiliki personil, semakin baik pula produktivitas yang dapat dicapai. Lebih lanjut, hasil analisis menunjukkan bahwa etos kerja dan budaya organisasi secara bersama- sama memberikan dampak signifikan terhadap produktivitas personil awak kapal dengan tingkat signifikansi α = 5%. Temuan ini mengkonfirmasi bahwa kedua variabel merupakan prediktor kuat dalam menjelaskan variasi produktivitas kerja personil di lingkungan kapal perang. Implikasi praktis dari penelitian ini menunjukkan pentingnya pengembangan budaya organisasi yang positif dan penguatan etos kerja melalui berbagai program pelatihan dan pembinaan personil.
Pengaruh Reward, Lingkungan Kerja Dan Promosi Jabatan Terhadap Kepuasan Kerja Karyawan Maxwell Ship Management, PTE., Ltd Singapore Hengki Sudibyo Setiawan; Sundjoto; Sri Rahayu
CITACONOMIA : Economic and Business Studies Vol. 5 No. 01 (2026): Januari-Maret
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v5i01.2776

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel Reward, Lingkungan Kerja, dan Promosi Jabatan terhadap Kepuasan Kerja Karyawan di Maxwell Ship Management, PTE., LTD. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, dengan data yang dikumpulkan melalui kuesioner yang disebarkan kepada 100 karyawan. Hasil analisis menunjukkan bahwa semua variabel independen memiliki pengaruh signifikan terhadap kepuasan kerja, dengan Reward dan Lingkungan Kerja memberikan kontribusi yang paling kuat. Uji F simultan menunjukkan bahwa ketiga variabel secara bersama-sama berpengaruh signifikan terhadap kepuasan kerja karyawan. Temuan ini mendukung teori motivasi dan memberikan implikasi penting bagi manajemen dalam merancang kebijakan yang dapat meningkatkan kepuasan kerja karyawan. Penelitian ini juga mengidentifikasi beberapa keterbatasan, termasuk ukuran sampel yang terbatas dan metode pengumpulan data yang digunakan, serta merekomendasikan agenda penelitian mendatang untuk memperluas pemahaman tentang faktor-faktor yang mempengaruhi kepuasan kerja di berbagai konteks industri.
Pengaruh Gaya Kepemimpinan, Motivasi Kerja, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan PT.Pertamina Marine Solutions (PMSol) Ronny Hidayat; Sundjoto; Sri Rahayu
CITACONOMIA : Economic and Business Studies Vol. 5 No. 01 (2026): Januari-Maret
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v5i01.2777

Abstract

Penelitian ini berjudul "Pengaruh Gaya Kepemimpinan, Motivasi Kerja, Disiplin Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan PT Pertamina Marine Solutions (PMSol)" bertujuan untuk mengeksplorasi pengaruh berbagai faktor terhadap kepuasan kerja karyawan di perusahaan tersebut. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, yang memungkinkan peneliti untuk mengidentifikasi hubungan antara variabel independen (gaya kepemimpinan, motivasi kerja, disiplin kerja, dan lingkungan kerja) dengan variabel dependen (kepuasan kerja). Hasil analisis menunjukkan bahwa gaya kepemimpinan dan Disiplin Kerja berpengaruh secara signifikan terhadap kepuasan kerja karyawan PT Pertamina Marine Solutions. Namun, motivasi kerja dan lingkungan kerja tidak menunjukkan pengaruh signifikan secara parsial terhadap kepuasan kerja. Temuan ini memberikan wawasan penting bagi manajemen dalam merumuskan strategi peningkatan kualitas lingkungan dan gaya kepemimpinan guna meningkatkan tingkat kepuasan pegawai.
The Influence Of Personal Values And Job Characteristics On Professional Commitment With Ethical Behavior As An Intervening Variable At The KPP Pratama Bangkalan Isnaeni, Mochamad; Sundjoto; Rahayu, Sri
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.110

Abstract

The Directorate General of Taxes (DGT) is one of the state institutions that has the main task of collecting state revenue through taxes and in carrying out its duties the Directorate General of Taxes is required to always be ready to face all challenges. To achieve the tax revenue target as set in the state budget, it is absolutely necessary to have a high commitment to work professionally from each employee. One of the things that often becomes a major issue related to taxation is the ethics and professionalism of tax employees. This study aims to examine the influence between personal values and job characteristics on professional commitment with ethical behavior as an intervening variable at KPP Pratama Bangkalan. The sample in this study were 79 employees at KPP Pratama Bangkalan. The analytical tool used in this research is multiple linear regression. The results showed that personal values affect ethical behavior, personal values affect professional commitment, job characteristics have no effect on ethical behavior, job characteristics affect professional commitment, ethical behavior can mediate the effect of personal values on professional commitment, and ethical behavior cannot mediate the effect of job characteristics on professional commitment.
Implementation Of The Employment Guarantee Program In An Effort To Improve The Psychological Well-Being Of Employees Of The South Sidoarjo Pratama Tax Service Office Rockyanto; Rahayu, Sri; Sundjoto; Fitrianty, Rifda
Neo Journal of economy and social humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i3.220

Abstract

Labor social security is needed by informal sector workers or workers outside the relationship. One of the employment security programs established under the auspices of the DGT is CBB (Perkumpulan Cakti Budddhi Bhakti). This research examines what the implementation of the CBB employment guarantee program in the South Sidoarjo Pratama Tax Service Office looks like, then find out how to improve the psychological well-being of employees of the South Sidoarjo Pratama Tax Service Office, with the implementation of the CBB employment guarantee program and to find out effective strategies in realizing the implementation of the CBB employment guarantee program. This research was conducted on 5 resource persons representing each division in the South Sidoarjo Pratama Tax Service Office. This research uses descriptive qualitative research methods with a case study approach. The data collection method was carried out by interview. The results of the study found that the implementation of the CBB job guarantee program is quite good, but there are still obstacles in the field. One of them is the delivery of knowledge information about the CBB work guarantee program is still very minimal, the implementation of the CBB work guarantee program can improve the psychological well-being of employees of the South Sidoarjo Pratama Tax Service Office, and strategies that can be done to improve the implementation of the CBB work program, one of which is to involve the central party as the authority for this program, in socializing to all DGT employees without exception.