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Systematic Literature Review: Pengaruh Kompensasi, Lingkungan Kerja dan Pengawasan Terhadap Kinerja Karyawan Azizah, Jihan Nur; Prahiawan, Wawan
Journal of Business Technology and Economics Vol. 1 No. 3 (2024): Journal of Business Technology and Economics
Publisher : Pijar Pustaka Widyadhana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini merupakan kajian literatur sistematis yang bertujuan untuk mengeksplorasi pengaruh kompensasi, lingkungan kerja, dan pengawasan terhadap kinerja karyawan. Faktor-faktor ini menjadi krusial dalam meningkatkan kinerja karyawan, seiring dengan meningkatnya kompetisi dalam dunia bisnis. Metodologi yang digunakan dalam kajian ini melibatkan pengumpulan dan analisis berbagai studi empiris dan teoritis. Hasil penelitian terhadap 15 jurnal terpilih menunjukkan bahwa kompensasi yang adil dan kompetitif memiliki dampak signifikan terhadap kinerja karyawan. Selain itu, lingkungan kerja yang kondusif dan mendukung berperan penting dalam meningkatkan efisiensi kerja serta kesejahteraan karyawan. Pengawasan yang efektif juga terbukti meningkatkan kinerja karyawan dengan memberikan arahan yang jelas, dukungan, dan umpan balik yang konstruktif. Kombinasi dari ketiga faktor ini menunjukkan interaksi yang kompleks namun saling melengkapi dalam memengaruhi kinerja karyawan secara positif. Penelitian ini memberikan implikasi praktis bagi pemimpin perusahaan untuk merancang strategi pengelolaan sumber daya manusia yang holistik dan berfokus pada peningkatan kompensasi, lingkungan kerja, dan pengawasan.
Determinan Agresivitas Pajak: Firm Size, Good Corporate Governance dan Financial Distress Azizah, Jihan Nur; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.6839

Abstract

Tax aggressiveness is related to tax planning actions taken by companies to reduce their tax obligations. This study aims to analyse the influence of firm size, institutional ownership, independent commissioners, and financial distress on tax aggressiveness at property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative approach that is descriptive in nature with a purposive sampling method to determine the research sample. From 92 property and real estate sector companies, 15 companies are selected per year that met the predetermined criteria. Multiple linear regression analysis with the SPSS 26 program is used to test the hypothesis. The results of the analysis show that firm size, institutional ownership, and financial distress have an influence on tax aggressiveness, while independent commissioners have no influence on tax aggressiveness. This study is expected to help regulators in considering policies on corporate income tax burdens.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderating pada Perusahaan Makanan dan Minuman yang Terdaftar pada Indeks Saham Syariah Indonesia Azizah, Jihan Nur; Lating, Ade Irma Suryani; Muflihin, Mohammad Dliyaul; Salsabila, Shofiyah Nugraha; Susanto, Febry Fabian
JES (Jurnal Ekonomi Syariah) Vol. 10 No. 1 (2025): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jes.v10i1.1106

Abstract

This study aims to analyze the effect of financial performance on firm value in the food and beverage sector listed on the Sharia Stock Index (ISSI) with dividend policy as a moderating variable. This study uses a quantitative approach with secondary data from 35 companies for the 2019-2021 period obtained from the Indonesia Stock Exchange (IDX) website. The variables studied include current ratio, return on assets, total asset turnover, and debt to equity ratio. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the current ratio has no significant effect on firm value. Return on assets has a positive and significant effect on firm value. Total asset turnover has a negative and significant effect on firm value. Debt to equity ratio has a positive and significant effect on firm value. Dividend policy is able to moderate the effect of liquidity on firm value, and is able to moderate the effect of return on assets, total asset turnover, and debt to equity ratio on firm value.
Implementation of Household Waste Management Policy in Cirebon Regency Azizah, Jihan Nur; Putri, Afini Afriliza; Hidayat, Moh. Taufik; Bharoto, Mahendra Haryo
Interdisciplinary Social Studies Vol. 4 No. 3 (2025): Regular Issue: April-June 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v4i3.856

Abstract

This research is motivated by the problem of household waste management problems that continue to be a challenge in various regions, especially Cirebon Regency. This study aims to examine the implementation of household waste management policies in Cirebon Regency using Edward III's policy implementation theory with a focus on analyzing policy implementation and identifying indicators that encourage and hinder the process. This research uses a descriptive qualitative approach. Data sources were collected through a series of in-depth interviews, field observations, and documentation. The results showed that the implementation of the household waste management policy in Cirebon Regency had not reached the optimal level. Some of the obstacles found include low public awareness in waste segregation and disposal, limited waste management infrastructure, and lack of government awareness regarding household waste management. This study recommends the need to strengthen waste management infrastructure, improve the household waste management system, improve household waste management education programs to the community, and improve a more effective coordination system between stakeholders to determine the extent of the policy implementation and determine the aspects that contribute to the success of household waste management policies in Kedawung District, Cirebon Regency.
Determinan Agresivitas Pajak: Firm Size, Good Corporate Governance dan Financial Distress Azizah, Jihan Nur; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.6839

Abstract

Tax aggressiveness is related to tax planning actions taken by companies to reduce their tax obligations. This study aims to analyse the influence of firm size, institutional ownership, independent commissioners, and financial distress on tax aggressiveness at property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative approach that is descriptive in nature with a purposive sampling method to determine the research sample. From 92 property and real estate sector companies, 15 companies are selected per year that met the predetermined criteria. Multiple linear regression analysis with the SPSS 26 program is used to test the hypothesis. The results of the analysis show that firm size, institutional ownership, and financial distress have an influence on tax aggressiveness, while independent commissioners have no influence on tax aggressiveness. This study is expected to help regulators in considering policies on corporate income tax burdens.