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Pengaruh Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2018 - 2022) Wirda Nurmatun Putri; Mira Nurhikmat; Suhroji Adha
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 1 (2025): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i1.3737

Abstract

This research aims to test and analyze partially and simultaneously the influence of company size, leverage and managerial ownership on earnings management in manufacturing companies in the food and beverage sub-sector listed on the BEI for the period 2018 – 2022. The type of research used is quantitative research and empirical approaches. The population in this research is all food and beverage sub-sector manufacturing companies listed on the BEI. Sampling used a purposive sampling technique. The data collection technique in this research uses secondary data. From the results of this test it can be concluded that partially Company Size has no effect and is not significant on Profit Management, Leverage has no effect and is not significant on Profit Management, and Managerial Ownership has no effect and is not significant on Profit Management. Meanwhile, simultaneously Company Size, Leverage and Managerial Ownership have no effect and are not significant on Profit Management in Food and Beverage Sub-Sector Manufacturing Companies listed on the BEI for the 2018 - 2022 period.
Pengaruh Lingkungan Kerja dan Pelatihan Terhadap Kinerja Karyawan Balai Pengelola Transportasi Darat Kelas Ii Banten Samsu Rijal; Djaka Adiwinata; Mira Nurhikmat
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3834

Abstract

Every organization or company has various important parts to support the running of the organization's or company's activities in achieving organizational or company goals. This research aims to determine the influence of the work environment, training and employee performance. This research used a sample of 80 respondents. The research method used is causality research. To answer the hypothesis using Structured Equation Model (SEM) data analysis using PLS (Partial Least Square). Based on the testing, the results showed that the work environment and training had a positive and significant effect, both partially and simultaneously.
The Role of Digitalization in Health Financing: Advancing Management Practices in Healthcare Enji Azizi; Mira Nurhikmat; Yulaikah Yulaikah; Siti Nur Aliyah
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.203

Abstract

Background: Digitalization is fundamentally reshaping health financing, enabling more efficient management of healthcare resources, improving service delivery, and increasing accessibility. This systematic review explores the intersection of digital tools and financial health systems, examining their transformative potential.Objective: The primary aim of this review is to identify the impact of digitalization on healthcare financial management, highlighting its benefits and addressing the challenges that arise during its implementation.Methods: A systematic review of 10 studies was conducted, focusing on digital health financing and employing PRISMA guidelines to ensure rigorous selection and analysis. The data extraction process identified thematic relevance, methodological rigor, and contextual insights.Results: The findings reveal that digitalization enhances resource allocation, patient accessibility, and administrative efficiency. Technologies such as blockchain and artificial intelligence optimize transparency and predictive financial modeling. However, significant challenges include data security vulnerabilities and the integration of digital tools with legacy systems.Conclusion: Digital technologies present transformative potential for healthcare financing. However, strategic implementation, robust governance, and cross-sector collaboration are critical to overcoming challenges and maximizing the benefits of digitalization. By addressing these needs, digitalization can create sustainable, inclusive, and equitable healthcare systems for the future.
PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN MANUFAKTUR INDUSTRI KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Nufus Trinan Sefia; Mira Nurhikmat; Hero Wirasmara Kusuma
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 1 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i1.11059

Abstract

The study aims to determine the impact of leverage (DER), liquidity (CR). and corporate size on profitability (ROA) of the study on chemical industry companies listed on the Indonesian stock exchange during the period 2018-2022. This study uses the Agency Theory and the Pecking Order Theory. (Pecking Order Theory). This research is quantitative with secondary data. The research population is a chemical industry company listed on the Indonesian Stock Exchange (BEI) for the period 2018-2022, which comprises 20 companies. Sample selection through purposive sampling, with 10 companies meeting the criteria. The analysis is used to compare the independent variables (free variables) namely Leverage, Liquidity, and Size of the Company with the dependent variable (bound variable). namely Profitability, the study uses double linear regression analysis. In this study. the data was processed using the Statistical Package for Social Science or SPSS, version 27. The results of the study showed that, Leverage (DER) had no significant impact on profitability (ROA), Liquidity (CR) did not have a significant effect on profitability (ROA), Company size had no significance on profitableness (ROA). Simultaneously, the research shows that, leverage (DER), liquidity (CR), and Company size did not significantly affect profitability in chemical industry companies listed on the Indonesian stock exchange in the period 2018-2022. Penelitian ini bertujuan untuk mengetahui pengaruh Leverage (DER), Likuiditas (CR), dan Ukuran Perusahaan terhadap Profitabilitas (ROA) studi pada Perusahaan Industri Kimia yang terdaftar di Bursa Efek Indonesia periode 2018- 2022. Penelitian ini menggunakan Teori Keagenan (Agency Theory) dan Teori Pecking Order (Pecking Order Theory). Penelitian ini bersifat kuantitatif dengan data sekunder. Populasi penelitian ini adalah perusahaan sektor Industri Kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 2022 yang berjumlah 20 perusahaan. Pemilihan sampel melalui metode purposive sampling, dengan 10 perusahaan yang memenuhi kriteria. Analisis digunakan untuk membandingkan variabel independen (variabel bebas) yaitu Leverage, Likuiditas, dan Ukuran Perusahaan dengan variabel dependen (variabel terikat) yaitu Profitabilitas, penelitian ini menggunakan analisis regresi linear berganda. Dalam penelitian ini, data diproses menggunakan Statistical Package for Social Science atau SPSS, versi 27. Hasil penelitian secara parsial menunjukkan bahwa, Leverage (DER) tidak berpengaruh tidak signifikan terhadap Profitabilitas (ROA), Likuiditas (CR) tidak berpengaruh tidak signifikan terhadap Profitabilitas (ROA), Ukuran Perusahaan berpengaruh tidak signifikan terhadap profitabilitas (ROA). Hasil penelitian secara simultan menunjukkan bahwa, Leverage (DER), Likuiditas (CR), dan Ukuran Perusahaan tidak berpengaruh tidak signifikan terhadap Profitabilitas (ROA) studi pada Perusahaan Industri Kimia yang terdaftar di Bursa Efek Indonesia periode 2018- 2022.
Pengaruh Komunikasi dan Budaya Organisasi Terhadap Efektivitas Kinerja Pegawai Dinas Pertanian Provinsi Banten Muhammad Arifin Ilham; Mira Nurhikmat; Didi Wandi
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 2 (2025): Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i2.3825

Abstract

This research aims to determine the influence of communication and organizational culture on performance effectiveness. This research uses quantitative research as research objects at the Banten Province Agricultural Service with a population of 182 and 64 respondents. Sampling uses random sampling. This research data was taken using a questionnaire. The analysis technique used was validity, reliability, multiple linear tests, T tests and F tests using the SPSS version 27 application. The results of the analysis concluded that the Communication Variable (X1) had a positive and significant effect on Employee Performance Effectiveness (Y). The Organizational Culture variable (X2) has a positive and significant effect on Employee Performance Effectiveness (Y). The variables Communication (X1) and Organizational Culture (X2) simultaneously have a positive and significant effect on the Effectiveness of the Performance of Banten Province Agricultural Service Employees.
Pengaruh Motivasi Intrinsik dan Lingkungan Kerja terhadap Produktivitas Karyawan pada Bank BJB Kantor Cabang Labuan Indah Cahyani; Irawan, Irawan; Mira Nurhikmat
Indonesia Economic Journal Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/w2676f60

Abstract

Manajemen memegang peranan penting dalam mengelola sumber daya manusia guna mencapai tujuan organisasi. Motivasi memiliki dampak terhadap kinerja dan produktivitas karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi intrinsik dan lingkungan kerja terhadap produktivitas karyawan Bank BJB Kantor Cabang Labuan, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada seluruh populasi yang terdiri dari 42 karyawan, menggunakan teknik sampel jenuh. Hasil analisis menunjukkan bahwa motivasi intrinsik berpengaruh positif dan signifikan terhadap produktivitas karyawan, dengan nilai signifikansi 0,013. Lingkungan kerja juga memberikan pengaruh positif dan signifikan dengan nilai signifikansi 0,004. Secara bersamaan, motivasi intrinsik dan lingkungan kerja berpengaruh signifikan terhadap produktivitas, dengan nilai signifikansi kurang dari 0,001 dan nilai koefisien determinasi sebesar 40,4%. Kesimpulannya, peningkatan motivasi intrinsik dan terciptanya lingkungan kerja yang baik secara signifikan dapat mendorong produktivitas karyawan.