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The Influence of Leadership Style, Organizational Culture, and Compensation on Employee Performance Through Motivation as an Intervening Variable (at PT. BPR Surya Yudhakencana in Banjarnegara) Triana, Wahyu; Rachmawati, Erny; Hariyanto, Eko; Fakhruddin, Iwan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5016

Abstract

Human resources are one of the resources within a company, namely all the people who carry out activities. The purpose of this research is to analyze the influence of leadership style, organizational culture, and compensation on employee performance through motivation as an intervening variable at PT. The population of this study was employees of PT BPR Surya Yudhakencana Banjarnegara. Sampling in this study used an accidental sampling technique, while the data obtained in this study was processed statistically using Structural Equation Modeling (SEM). The sample obtained was 110 respondents, this research concluded that Organizational Culture and Leadership Style had a positive effect on motivation, while Compensation did not affect Motivation. Organizational culture and leadership style have a positive effect on employee performance, while compensation does not affect employee performance. Motivation has a positive effect on employee performance, organizational culture, and leadership style have a positive effect on performance through motivation as an intervening variable and compensation does not affect employee performance through motivation as an intervening variable. Therefore, researchers suggest adding other variables that can influence employee performance.
PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Saputri, Elinda Dwi Agus; Fakhruddin, Iwan; Santoso, Suryo Budi; Dirgantari, Novi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11530

Abstract

The phenomenon in BUMN in 2023, namely PT Waskita Karya (Persero) Tbk. was dismissed by the IDX in stock trading because it was unable to pay its principal debt and overdue interest. The purpose of this study is to analyze the effect of good corporate governance, intellectual capital, and leverage on the financial performance of BUMN companies listed on the IDX in 2020-2022. This research uses quantitative methods processed using Eviews software. The results of this study are that the size of the board of commissioners has no effect on financial performance, the proportion of independent commissioners has a positive and significant effect on financial performance, the frequency of board meetings has a negative and significant effect on financial performance, intellectual capital has no significant effect on financial performance, and leverage has a positive and significant effect on financial performance. Keywords :Good corporate governance, intellectual capital, leverage, financial performance
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
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.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
Financial behavior on Investment and Financing Decision in Indonesian SME Purwidianti, Wida; Rahmawati, Ika Yustina; Mujirahayu, Tri Septin; Fakhruddin, Iwan
Jurnal Analisis Bisnis Ekonomi Vol 21 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v21i2.9742

Abstract

The SME sector experienced a decline in financial performance during the pandemic. In addition, there are changes in SME owners' financial behavior, which impact financial decision-making. The financial behavior of SME owners can be seen in risk attitudes, mental accounting, and overconfidence. This study explores the relationship between risk attitudes, mental accounting, and overconfidence in investment and financing decisions. This study took the population of UKM owners in Banyumas Regency, Central Java Province, Indonesia.. The sample used in the study amounted to 116 SME owners. The results provide empirical evidence that risk attitudes and mental accounting have not significantly influenced investment decisions. Overconfidence can improve the investment decisions of SME owners. The results of the study confirm that lower-risk attitudes will have an impact on enhancing financing decisions. A high level of mental accounting will result in better financing decisions. Overconfidence does not influence financing decisions.
Practice for Completing Corporate Tax Return in Tax Payers at Cooperatives Universitas Muhammadiyah Purwokerto Ani Kusbandiyah; Iwan Fakhruddin; Rezky Pramurindra
Journal of Society, Community and Business Development Vol. 2 No. 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v2i2.212

Abstract

The aim of this Community Service is to increase insight and competence in the field of taxation, especially in understanding the calculation and filling out of Corporate Tax Returns. The object of this community service activity is the prosperous employee cooperative of Muhammadiyah University, Purwokerto. There are forms of training in the form of filling in e-SPT for Corporate Taxpayers to increase tax competency for employees in the finance department who also serve in the tax department, in filling out SPT online using the e-Form application. The method or method used in this Community Service Activity is firstly using a survey method, where the team conducts a survey directly to the location for initial data collection. Apart from conducting surveys, the team also carried out observations and interviews. These observations and interviews are carried out at an early stage in order to collect data and look for problems before deciding what kind of service activities are appropriate for the target audience. Interviews were conducted with the chairman of the cooperative and employees of the finance and taxation department.
The Effect of ESG Disclosure on Company Value with Good Corporate Governance Practices as a Moderating Variable Rismah Qurniasih; Pramurindra, Rezky; Fakhruddin, Iwan; Inayanti, Nur Isna
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

IIn facing global challenges in the business world, Indonesia has made Environmental Social and Governance (ESG) a trend developed to strengthen business strategy. The presence of good corporate governance (GCG) to control management abuse so that the company's value can be increased. This study aims to determine the effect of ESG disclosure on company value with the role of GCG as a moderator. The population of this study were companies indexed by IDX ESG Leader for the period 2020-2023 on the Indonesia Stock Exchange. The use of purposive sampling resulted in 64 companies as research samples. Data analysis was carried out using panel data regression techniques with E-Views 12 software showing that: ESG has a negative effect on company value; institutional ownership and audit committees cannot moderate the effect of ESG on company value. Independent commissioners strengthen the influence of ESG on company value. 
Environmental Performance, Institutional Ownership, And Debt Cost Determinants of Financial Distress Ifatunisa, Mutia; Purwidianti, Wida; Tubastuvi, Naelati; Fakhruddin, Iwan; Roslan, Nur Hafiza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9179

Abstract

This study aims to examine and analyze the effect of environmental performance, institutional ownership, and debt costs on financial distress in companies in the energy, raw materials, and industrial sectors listed on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data obtained from annual reports. The population of this study is companies in the energy, raw materials, and industrial sectors listed on the IDX from 2020 to 2024. With purposive sampling, there are 155 samples based on PROPER certificate ownership and institutional ownership structure. The analysis was conducted using logistic regression with SPSS 26. The control variables used were Total Asset Turnover (TATO), Firm Age, and Firm Size. The results show that debt costs, TATO, firm age, and firm size have a significant effect on financial distress. Meanwhile, environmental performance and institutional ownership do not have a significant effect on financial distress. This study emphasizes the importance of financing structure management, particularly debt costs, in maintaining corporate financial stability. Debt costs play a decisive role in increasing the risk of financial distress if not managed properly. This study reinforces the relevance of trade-off theory in the context of corporate financing in the energy, raw materials, and industrial sectors.
This Analisis Faktor-faktor yang Mempengaruhi Keputusan Pembelian iPhone: Kualitas Produk, Harga, Promosi, Citra Merek, dan Gaya Hidup, Cilacap, Purbalingga, Banyumas, iPhone Subagyo, Dimas Apryansyah; Rachmawati, Erny; Kusbandiyah, Ani; Fakhruddin, Iwan
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8650

Abstract

This study analyzes the influence of product quality, price, promotion, lifestyle, and brand image on consumers’ purchasing decisions for iPhones in the Calingmas region (Cilacap, Purbalingga, and Banyumas). A quantitative survey was conducted with 130 iPhone users selected through accidental and snowball sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression in SPSS 27. The findings reveal that product quality, price, and brand image significantly affect purchasing decisions, whereas promotion and lifestyle do not. These results highlight the dominant role of functional value and brand strength in shaping consumer decisions.
Pengaruh Brand Image, Kualitas Pelayanan, Variasi Menu Dan Store Atmosphere, Terhadap Keputusan Pembelian Di Cafe Ungu Dengan Harga Sebagai Variabel Moderasi M. Agriawan Satria Utama; Miftahuddin, Muchammad Agung; Santoso, Suryo Budi; Fakhruddin, Iwan
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8679

Abstract

This study aims to analyze the influence of brand image, service quality, menu variety, store atmosphere, and price on consumer purchase decisions at Café Ungu Amikom Purwokerto, with price as a moderating variable. The study was motivated by increasing competition in the café industry, requiring managers to understand factors shaping overall customer experience. Data were collected through questionnaires using purposive sampling, involving 360 respondents. Multiple regression analysis was conducted using SmartPLS 4. The results indicate that brand image, service quality, menu variety, store atmosphere, and price positively influence purchase decisions. However, price does not positively moderate these relationships.
KEMANDIRIAN FINANSIAL ORGANISASI MELALUI PENINGKATAN PEMAHAMAN KEWIRAUSAHAAN PIMPINAN CABANG PEMUDA MUHAMMADIYAH (PCPM) PADAMARA PURBALINGGA Dedy Irawan; Iwan Fakhruddin; Imam Faisal Hamzah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38651

Abstract

Kegiatan ini terkait dengan usaha mandiri untuk memperoleh pendapatan yang bisa digunakan untuk menggerakan kegiatan organisasi. Hasil program Ibm Kewirausahaan Bagi Pimpinan Cabang Pemuda Muhammadiyah (PCPM) Padamara yang dilaksanakan dengan kegiatan penguatan karakter kewirausahaan dan peningkatan pemahaman pemahaman mengenai kewirausahaan yang mendukung pengelolaan usaha organisasi serta peningkatan kemampuan untuk melakukan analisis potensi usaha yang meliputi aspek pemasaran dan manajemen usaha. Luaran dari penelitian ini adalah para peserta memiliki kemampuan untuk menganalisis ekonomi potensi usaha bagi PCPM Padamara. Kegiatan pengabdian juga meliputi aktifitas Ceramah dan Pelatihan dilakukan kepada 50 anggota PCPM Padamara. Penguatan pada perilaku kewirausahaan mampu menciptakan terbentuknya kemandirian usaha bagi pelaku usaha kecil termasuk usaha pada organiasi pemuda.
Co-Authors Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Ani Kusbandiyah Anindita, Rizka Annisa Ilma Hartikasari Arafah, Monalisa Dinda Arbi Arsi Ave Noor Athila Namira Awandini Bima Cinintya Pratama Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Dedy Irawan Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dewi Ayu Fatimatuz Zahro Dirgantari, Novi Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Edi Joko Setyadi Eka Yeni Salasatie Eko Hariyanto Eko Haryanto Eko Priyanto Erny Rachmawati Fachri Ramadhan, Hafidz Fathmaningrum, Erni Suryandari Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hari, Minti Hartikasari, Annisa Ilma Hasan Abdur Rohman Lutfi Hayuningtyas, Faizah Diah Hening Adisma, Tiara Hepy Dwi Aranita Herni Justiana Astuti Hernugraheni, Citra Ian Himawan Susanto Ifatunisa, Mutia Ilham Nurhabibie Imam Faisal Hamzah Inayanti, Nur Isna Inayati, Nur Isna Ira Hapsari Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari M. Agriawan Satria Utama mardaniaswari, attala Miftahuddin, Muchammad Agung Mintaraga Eman Surya Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Fikri Arrafi Mujirahayu, Tri Septin Naelati Tubastuvi Niken Ayu Lestari Norwani, Norlia Mat Novi Dirgantari Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pramurindra, Rezky Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Rahmawati, Ika Yustina Ratna Kartika Wati Ratna Sari, Wulan Rismah Qurniasih Roqijah, Ifa Roslan, Nur Hafiza Santoso, R Ery Wibowo Agung Santoso, Selamet Eko Budi Saputri, Elinda Dwi Agus Setyadi, Edi Joko Setyono, Didi Shofiyatun, Yeni Silvia Rosalina Siti Nur Azizah Siti Nur Azizah, Siti Sitoresmi, Dyah Sri Wahyuni Subagyo, Dimas Apryansyah Suryo Budi Santos SURYO Budi Santoso Suryo Budi Santoso Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wahyu Triana Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Yeni Shofiyatun Yugi Maheswari ES Zainavy, Shafa Fadia