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All Journal Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Focus of Human Resource Management Journal
Bahman Effendi
Universitas Dehasen Bengkulu
Economics, Econometrics & Finance

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Pengaruh Etos Kerja, Gaya Kepemimpinan, Dan Reward Terhadap Kinerja Pegawai Dinas Perpustakaan Dan Kearsipan Kabupaten Seluma Sita Paramita; Ida Anggriani; Bahman Effendi
Focus of Human Resource Management Journal Vol. 1 No. 2 (2026): August
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

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Abstract

This research is motivated by the importance of improving employee performance at the Seluma Regency Library and Archives Service in providing optimal public services, one of which is influenced by internal and external factors such as work ethic, leadership style, and the reward system implemented. This study aims to examine the influence of work ethic, leadership style, and rewards on employee performance at the Library and Archives Office of Seluma Regency. This research is quantitative in nature, using questionnaires and analysis methods. The population in this study consists of all employees of the Library and Archives Office of Seluma Regency, totaling 35 people, with the sampling technique using a census sampling method. Data were collected through questionnaires and then analyzed using validity and reliability tests, multiple linear regression, coefficient of determination, and hypothesis testing with the assistance of SPSS 24 software. The results of the multiple regression testing all showed an increase from a value of 0, meaning there is a positive and direct relationship from the coefficients of work ethic (X1), leadership style (X2), and reward (X3). The t-test results showed that Work Ethic (X1) had a t-count of 2.472 > t-table 1.692 and a significance of 0.019 < 0.05, the Leadership Style (X2) test showed t-count 2.064 > t-table 1.692 and significance 0.047 < 0.05, and the Reward (X3) test showed t-count 2.054 > t-table 1.692 and significance 0.048 < 0.05. Based on the comparison of the F-count value with the F-table value, the F-count is greater than the F-table value, namely 4.452 > 2.660; therefore, it is concluded that the hypothesis is accepted, meaning there is a simultaneous effect of Work Ethic (X1), Leadership Style, and Reward (X3) on the performance (Y) of employees at the Seluma Regency Library and Archives Office. This is evident from the significance level of 0.010 < 0.05. Thus, work ethic, leadership style, and rewards have a positive and significant effect on employee performance, both partially and simultaneously.
Financial Performance Analysis (Case Study Of PT Astra International Tbk) Dea Try Ananda; Bahman Effendi; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.446

Abstract

Financial performance reflects the development of a company's financial turnover over a specific period. A company's financial performance can be measured using financial ratio analysis. Indicators for determining whether financial performance is categorized as excellent, good, or poor can be based on general industry standards.The purpose of this study is to analyze the financial performance of PT Astra International Tbk.The financial statement analysis technique used is financial ratio analysis. Financial ratio analysis clarifies or provides an overview of the financial condition or position from one period to the next. Ratios used in financial statement analysis to improve financial performance include solvency ratios, liquidity ratios, profitability ratios, and activity ratios. By understanding a company's financial ratios, we can understand the company's condition and thus measure its financial performance.Therefore, the results of calculating the liquidity ratio using industry standards, the current ratio and quick ratio, averaged 2.66 times for the current ratio and 0.85 times for the quick ratio. Based on the results of the financial performance analysis of PT Astra International Tbk conducted using liquidity, solvency, activity, and profitability ratios in 2024, several conclusions can be drawn. Analysis of liquidity ratios (such as the Current Ratio and Quick Ratio) shows that PT Astra International Tbk is in a fairly good liquid condition. These ratios are generally above industry standards, indicating that the company is able to meet its short-term obligations as they fall due. Analysis of solvency ratios (such as the Debt to Equity Ratio and Debt to Asset Ratio) shows that the level of debt use by the company is in the moderate/healthy category. This reflects a strong capital structure and well-managed financial risks, where most of the company's assets are funded by equity rather than debt. Analysis of activity ratios (such as Total Asset Turnover and Inventory Turnover) shows that the company is relatively efficient in utilizing its assets to generate sales. Total Asset Turnover shows a high asset turnover rate, indicating effective asset management in supporting the Company's operational volume. Profitability ratios (such as Return on Assets (ROA) and Return on Equity (ROE)) indicate that the company's performance in generating profits from its assets and equity is very good and efficient. There was a downward trend in ROA and ROE during the analysis period, indicating management's effectiveness in managing the company's resources to generate profits.
Co-Authors Dea Try Ananda Ida Anggriani Sita Paramita Wagini