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All Journal AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan Jurnal Ekobistek Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Manajemen Sistem Informasi Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Majalah Ilmiah UPI YPTK UPI YPTK Journal of Business and Economics Jurnal Abdimas ADPI Sains dan Teknologi Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Journal Of Science Education And Management Business Jurnal Sains Informatika Terapan (JSIT) Governors JEBD Jurnal Penelitian Pendidikan Indonesia JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Bisnis Kreatif dan Inovatif Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management
Hilda Mary
Universitas Putra Indonesia YPTK Padang
Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Kepemimpinan Dan Work Life Balance , Terhadap Kinerja Pegawai Melalui Produktivitas Kerja Sebagai Variabel Intervening Pada Sekretariat Daerah Kabupaten Padang Pariaman Resha Aulia Putri; Hilda Mary; Nia Nadilla
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze and examine the influence of Leadership and Work-Life Balance on Employee Performance through Work Productivity as an intervening variable at the Regional Secretariat of Padang Pariaman Regency. This research employed a quantitative approach using a survey method. The population consisted of all employees of the Regional Secretariat of Padang Pariaman Regency, with a total sample of 108 respondents obtained through a saturated sampling technique. Data were collected using questionnaires that had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 software. The results indicate that Leadership has a positive and significant effect on Work Productivity. Work-Life Balance also has a positive and significant effect on Work Productivity. Furthermore, Leadership and Work-Life Balance each have a positive and significant effect on Employee Performance. Work Productivity has a positive and significant effect on Employee Performance. Additionally, Work Productivity successfully mediates the relationship between Leadership and Work-Life Balance on Employee Performance. The R-Square value shows that the contribution of Leadership and Work-Life Balance to Work Productivity is 0.818 or 81.8%, while their contribution to Employee Performance is 0.762 or 76.2%. This study implies that improving leadership quality and implementing an effective work-life balance can enhance work productivity, which ultimately improves employee performance within the Regional Secretariat of Padang Pariaman Regency.
Pengaruh Gaya Kepemimpinan Dan Semangat Kerja Terhadap Kinerja Pegawai Melalui Disiplin Kerja Sebagai Variabel Intervening Pada Sman 7 Marsanda, Fadila; Candana, Dori Mittra; Mary, Hilda
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The phenomenon occurring at SMAN 7 Kerinci is that employee performance is still suboptimal. This can be observed from the failure to achieve predetermined targets, resulting in fluctuations in employee performance. This condition is evident from the lack of effective leadership, low work enthusiasm, and insufficient individual work discipline, which impacts task execution and delays the completion of employee performance, leading to less than optimal outcomes. This study aims to examine the influence of leadership style and work enthusiasm on employee performance through work discipline as an intervening variable at SMAN 7 Kerinci. The study employed a saturated sampling method, where the entire population of 66 respondents was used as the sample. Data were collected through surveys and questionnaires distributed to employees, using a quantitative approach. The data analysis technique applied was Structural Equation Modeling (SEM) with Partial Least Squares (PLS) 4.0. The results indicate a positive but non-significant effect of leadership style on work discipline at SMAN 7 Kerinci. There is a positive and significant effect of work enthusiasm on work discipline. Leadership style has a positive but non-significant effect on employee performance, whereas work enthusiasm has a positive and significant effect on employee performance. Work discipline has a negative and non-significant effect on employee performance. Leadership style and work enthusiasm negatively influence and do not mediate work discipline in affecting employee performance.
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan Terhadap ETR Dengan Leverage Variabel Kontrol Yolanda, Nada; Mary, Hilda; Ramadhan, Muhammad Fikri
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of profitability, sales growth, and company size on the effective tax rate (ETR) with leverage as a control variable in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research sample consisted of 51 companies selected using purposive sampling technique, with data analysis using multiple linear regression through SPSS 23. The results showed that profitability had a significant effect on ETR, while sales growth and company size did not have a significant effect on ETR. Simultaneously, profitability, sales growth, and company size had a significant effect on ETR. Profitability and sales growth with leverage as control variables did not have a significant effect on ETR, while company size with leverage as a control variable had a significant effect. Profitability, sales growth, and company size with leverage as control variables simultaneously had a significant effect on ETR
Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan Melalui Motivasi Kerja sebagai Variabel Intervening pada PT. Agro Masang Perkasa Plantation Kabupaten Agam Hendri, Venni Rahmatia; Hilda Mary; Andry Novrianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9237

Abstract

This study aims to examine the influence of compensation and work environment on employee performance through work motivation. Using primary data, a questionnaire was distributed to 128 employees at PT. Agro Masang Perkasa Plantation in Agam Regency. This study used structural equation modeling (SEM) analysis using Partial Least Squares (PLS). The results show that there is compensation that has a positive and significant effect on work motivation with a P-value of 0.024 <0.05, there is a work environment that has a positive and significant effect on work motivation with a P-value of 0.000 <0.05, there is compensation that has a positive and insignificant effect on employee performance with a P-value of 0.145>0.05, there is a work environment that has a negative and insignificant effect on performance with a P-value of 0.794>0.05, there is work motivation that has a positive and significant effect on employee performance with a P-value of 0.000 <0.05, there is compensation through work motivation that has a positive and significant effect on employee performance with a P-value of 0.041 <0.05 and there is a work environment through work motivation that has a positive and significant effect on employee performance with a P-value of 0.009 <0.05.
Pengaruh Work-Life Balance Terhadap Kepuasan Kerja Karyawan Generasi Z Dengan Mempertimbangkan Faktor Lingkungan Kerja Yenni, Indri; Mary, Hilda; Firta, Widia
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 6 No 1 (2026): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v6i1.1852

Abstract

Perkembangan dunia kerja yang dinamis serta karakteristik Generasi Z yang mengutamakan keseimbangan antara kehidupan kerja dan kehidupan pribadi menjadikan work-life balance sebagai faktor penting dalam meningkatkan kepuasan kerja. Selain itu, lingkungan kerja juga memiliki peran dalam menciptakan kondisi kerja yang nyaman dan mendukung kinerja karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh work-life balance terhadap kepuasan kerja karyawan Generasi Z dengan mempertimbangkan faktor lingkungan kerja. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada karyawan Generasi Z pada [nama instansi/perusahaan] dengan teknik pengambilan sampel [purposive sampling]. Analisis data dilakukan menggunakan metode regresi linear berganda/Structural Equation Modeling (SEM) dengan bantuan aplikasi [SPSS/SmartPLS]. Hasil penelitian menunjukkan bahwa work-life balance berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan Generasi Z. Selain itu, lingkungan kerja juga memberikan pengaruh positif terhadap kepuasan kerja serta berperan dalam memperkuat hubungan antara work-life balance dan kepuasan kerja. Temuan ini menunjukkan bahwa keseimbangan kehidupan kerja yang didukung oleh lingkungan kerja yang kondusif dapat meningkatkan tingkat kepuasan kerja karyawan Generasi Z. Kesimpulan penelitian ini menegaskan pentingnya organisasi dalam menciptakan kebijakan yang mendukung work-life balance serta menyediakan lingkungan kerja yang nyaman guna meningkatkan kepuasan kerja karyawan, khususnya pada Generasi Z
Hubungan struktur kepemilikan, growth opportunity dan kebijakan dividen terhadap kinerja keuangan sektor makanan dan minuman di Indonesia periode 2016-2022 Hilda Mary Mary; Lusiana Lusiana; Hamdy Hadi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 4 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020256715

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional dan growth opportunity terhadap kinerja perusahaan dengan kebijakan dividen sebagai variabel intervening. Penelitian ini menggunakan teknik pengambilan sampel sejumlah 12 perusahaan yang terdaftar dalam Bursa Efek Indonesia selama periode 2016-2022. Data dikumpulkan berdasarkan laporan tahunan serta laporan keuangan perusahaan. Analisis Regresi Berganda dengan SPSS 22 digunakan sebagai metode untuk menganalisa data yang telah diperoleh. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan growth opportunity berpengaruh signifikan terhadap kebijakan dividen namun kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen. Untuk kepemilikan manajerial dan growth opportunity berpengaruh signifikan terhadap kinerja keuangan, sedangkan kepemilikan institusional dan kebijakan dividen tidak berpengaruh terhadap kinerja keuangan. Selanjutnya, kebijakan dividen tidak berperan dalam memediasi kepemilikan manajerial, kepemilikan institusional dan growth opportunity terhadap kinerja keuangan.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Yang Terdaftar Di BEI Indriyenni; Hilda Mary; Widia Firta
Journal of Science Education and Management Business Vol. 4 No. 3 (2025): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v4i3.899

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Intellectual capital diukur menggunakan metode Value Added Intellectual Coefficient (VAIC™) yang terdiri dari tiga komponen utama: Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). Kinerja keuangan diproksikan menggunakan Return on Assets (ROA). Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain penelitian asosiatif. Sampel penelitian diperoleh melalui teknik purposive sampling, dengan total 36 perusahaan dan 180 observasi selama periode 2020–2024. Data sekunder berasal dari laporan tahunan perusahaan yang dipublikasikan melalui situs resmi BEI. Analisis data menggunakan regresi linier berganda disertai uji asumsi klasik. Hasil penelitian menunjukkan bahwa HCE dan CEE berpengaruh positif dan signifikan terhadap ROA dengan nilai signifikansi masing-masing sebesar 0,000 dan 0,003. Sementara itu, SCE tidak berpengaruh signifikan terhadap ROA dengan nilai signifikansi 0,214. Secara simultan, ketiga komponen VAIC™ berpengaruh signifikan terhadap kinerja keuangan dengan nilai F-hitung sebesar 28,421 dan nilai signifikansi 0,000. Nilai koefisien determinasi (R²) sebesar 0,479 menunjukkan bahwa 47,9% variasi ROA dapat dijelaskan oleh HCE, SCE, dan CEE, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Temuan ini menegaskan bahwa human capital dan efisiensi pemanfaatan modal fisik merupakan faktor utama yang mendorong profitabilitas perusahaan, sementara structural capital belum memberikan kontribusi signifikan dalam jangka pendek. Penelitian ini memberikan implikasi penting bagi perusahaan untuk memprioritaskan pengembangan sumber daya manusia dan meningkatkan efisiensi penggunaan modal dalam rangka memperkuat kinerja keuangannya
Co-Authors Afuan, Muhammad Aminuyati Anatia Agusti Anita Ade Rahma Arzu Khairani Aulia Citra Budi Akhmad Tarigan Desi Permata Sari Dewina Putri Dharma, Robby Diane Mary Dori Mittra Candana Elfiswandi, Elfiswandi Elly Octaviani, Annisa Emil Salim Firta, Widia Gaury Febriani Gozali, Citra Hamdy Hadi Hendri, Venni Rahmatia Ida Harahap Ilona, Desi Indriyenni, Indriyenni Krisnova Natasia Lusiana Lusiana Lusiana Mardhatila Fitri Sopali Marsanda, Fadila Misrofingah Muhammad Fikri Ramadhan Nia Nadilla NILA PRATIWI Novrianto, Andry Nugraha, Nila Nurmawati Nurmawati Putri, Bunga Henida Rahmalia Farah Diza Resha Aulia Putri Ronny Andri Wijaya Sari, Laynita Septivoni Shilpa Nurhaliza Shofia Asry SIGIT SANJAYA, SIGIT Titami Seprianti Ucci Eka Sandra Vicky Brama Kumbara Wati Rosmawati Widia Firta Yenni, Indri Yolanda, Nada Yulasmi Zefri Yenni Zefriyeni, Zefriyeni Zefriyenni , Zefriyenni Zefriyenni Zefriyenni, Zefriyenni Zelfi Yeni