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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Bina Bangsa Ekonomika Balance : Jurnal Akuntansi dan Manajemen Journal of Management, Economic, and Accounting
Pahlan, M.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Kasisariah, Tris Rusilawati; Hayani, Hayani; Amaludin, Amaludin; Pahlan, M.
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.728

Abstract

This study aims to determine the influence of company size and liquidity on financial performance. This study uses a sample of insurance companies listed on the Indonesian stock exchange. The approach taken in this study is an associative approach and the type of data used is quantitative data in the form of financial statements. The population in this study is insurance companies listed on the Indonesian stock exchange. The sampling technique in this study uses purposive sampling so that 16 insurance companies are obtained as samples. The data analysis techniques in this study used classical assumption tests, including normality tests, multicollinearity tests, heterokedasticity tests, multiple regression analysis, T tests, F tests, and determination coefficient tests with the help of SPSS For windows software version 25. The results of this study show that company size does not have a significant effect on the financial performance of insurance companies listed on the Indonesian stock exchange. Liquidity does not have a significant effect on the financial performance of insurance companies listed on the Indonesia Stock Exchange.Company size and liquidity together do not have a significant effect on the financial performance of insurance companies listed on the Indonesia Stock Exchange
Transformasi Peran Sumber Daya Manusia Di Era Digital: Pengaruh Kompetensi Digital Dan Budaya Organisasi Yang Adaptif Terhadap Kinerja Manajer Sumber Daya Manusia Pahlan, M.; Malian, Iskandar; Kesuma, Darwin; Fitriadi, Heri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.953

Abstract

Era digital telah mengubah fungsi Sumber Daya Manusia (SDM) secara fundamental, menuntut pergeseran dari peran administratif menjadi mitra strategis. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi digital dan budaya organisasi yang adaptif terhadap kinerja manajer SDM di Sumatera Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 95 manajer SDM dari berbagai perusahaan di Sumatera Selatan yang dipilih secara purposive sampling. Data dianalisis menggunakan regresi linier berganda dengan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa kompetensi digital berpengaruh positif signifikan terhadap kinerja manajer SDM. Selain itu, budaya organisasi yang adaptif juga terbukti memiliki pengaruh positif yang signifikan terhadap kinerja mereka. Temuan ini menyoroti urgensi bagi organisasi untuk berinvestasi dalam mengembangkan keterampilan digital para profesional SDM dan untuk menumbuhkan budaya organisasi yang fleksibel dan responsif terhadap perubahan untuk mengoptimalkan kinerja SDM dan kontribusinya terhadap bisnis.   The digital era has fundamentally transformed the function of Human Resources (HR), demanding a shift from administrative roles to strategic partners. This study aims to analyze the influence of digital competence and adaptive organizational culture on the performance of HR managers in South Sumatra. This research employs a quantitative method with a survey approach. Data was collected through questionnaires distributed to 95 HR managers from various companies in South Sumatra, selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results show that digital competence has a significant positive effect on the performance of HR managers. Furthermore, an adaptive organizational culture also proves to have a significant positive influence on their performance. These findings highlight the urgency for organizations to invest in developing the digital skills of HR professionals and to cultivate an organizational culture that is flexible and responsive to change to optimize HR performance and its contribution to the business.  
Pengaruh Motivasi Kerja dan Budaya Kerja terhadap Prestasi Kerja Pegawai Kantor Camat Mulak Ulu Kabupaten Lahat Pahlan, M.; Pratiwi, Dini; Kesuma, Darwin; Fitriadi, Heri
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh motivasi kerja dan budaya kerja secara parsial dan secara simultan terhadap prestasi kerja pegawai Kantor Camat Mulak Ulu Kabupaten Lahat. Metode pengumpulan data dalam penelitian yaitu studi Pustaka dan studi lapangan terdiri dari pengamatan, wawancara dan membagikan daftar pertanyaan atau kuisioner. Jenis penelitian kuantitatif dengan menggunakan perhitungan statistik dengan rumus yang digunakan yaitu analisis regresi linier berganda, uji parsial (uji t), uji simultan (uji f) dan koefesien determinasi dengan menggunakan bantuan program SPSS. Hasil penelitian menunjukan motivasi kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Mulak Ulu Kabupaten Lahat. Budaya kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Mulak Ulu Kabupaten Lahat. Motivasi kerja dan budaya kerja berpengaruh signifikan secara bersama – sama terhadap prestasi kerja pegawai Kantor Camat Mulak Ulu Kabupaten Lahat.
Analysis Of Working Capital On Financial Performance At The Cooperative Of SMP Negeri 1 Kikim Timur, Lahat Regency Sohalia, Herni; Pahlan, M.; Kasinem, Kasinem
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.978

Abstract

The purpose of this study is to determine the effect of working capital on the financial performance of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency. This study aims to determine the relationship between working capital and financial performance at the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency. The liquidity ratio calculation yields a Current Ratio > 1 (greater than one). This indicates that the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, has current assets greater than its current liabilities from 2020 to 2024. This indicates a good liquidity position, and the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, is able to meet its short-term obligations. The profitability ratio calculation indicates that the gross margin or contribution of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, from 2020 to 2024 is quite good. (Profitability ratio with good criteria generally with a ratio value above 10% - 15% is considered good enough), with this ratio value indicating that the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency is able to generate good profits from each sale, indicating efficiency in managing production costs and appropriate selling prices. The results of the solvency ratio calculation explain that the debt ratio value owned by the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency is quite high, where the debt ratio value is <1, where in this case a low solvency ratio (below 1) indicates that the assets owned by the Cooperative are mostly funded by debt. This could be an indication that the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency has a higher financial risk and may have difficulty paying its debt obligations, especially if there is a decline in financial performance or worsening economic conditions. The activity ratio calculation results indicate that the asset turnover ratio of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, for 2021-2023 was >1. This indicates the low efficiency and capability of the SMP Negeri 1 Kikim Timur Cooperative, Lahat Regency, in generating sales from its assets.
The Effect Of Work Motivation And Work Discipline On Employee Performance At The South Kikim Sub-District Office Kinanti, Esti; Pahlan, M.; Kasinem , Kasinem
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.980

Abstract

This study aims to determine the effect of work motivation and work discipline on employee performance at the Kikim Selatan District Office. The method used is descriptive quantitative. The population in this study consists of all employees at the Kikim Selatan District Office, with a total of 38 respondents taken through a census method, in which the entire population is used as the sample. Data were collected through questionnaires and analyzed using statistical calculations with multiple linear regression, validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, descriptive statistical test, partial test (t-test), simultaneous test (f-test), and coefficient of determination test. The results show that work motivation does not affect employee performance. Work discipline has a positive and significant effect on employee performance. Work motivation and work discipline together significantly influence employee performance, meaning that increasing work motivation and work discipline can improve employee performance in the Kikim Selatan District Office.
Co-Authors Amaludin, Amaludin Darwin Kesuma, Darwin Hayani Hayani Heri Fitriadi Kasinem , Kasinem KASINEM, KASINEM Kasisariah, Tris Rusilawati Kinanti, Esti Malian, Iskandar Pratiwi, Dini Sohalia, Herni