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All Journal Jurnal Manajemen dan Perbankan (JUMPA) Intelektual : Jurnal Penelitian Dosen Akuntansi
Elon Manurung
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Exploring the Variables Influencing Dividend Payouts in Indonesia’s F&B Industry Monika Budiman; Marini Anggie Putri Siregar; Elon Manurung; Malik Hidayat; Othniel Alfiando Mahardjana
Jurnal Manajemen dan Perbankan (JUMPA) Vol 11 No 3 (2024): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v11i3.706

Abstract

Abstract - This research aims to examine the influence of return on investment (ROI), current ratio (CR), and debt to equity ratio (DER) on the dividend payout ratio (DPR) in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. The study employs a comparative causal approach using quantitative methods. A purposive sampling technique was utilized to select 12 companies from a total of 33. Data analysis was conducted using the Eviews 13 program with a total of 60 observations. The results indicate that, individually, ROI and CR significantly affect the DPR, while DER does not have a significant impact. However, when considered together, ROI, CR, and DER collectively influence the DPR in the selected food and beverage manufacturing companies from 2019 to 2023. Different from previous research, this study utilizes a combination of variables ROI, CR, and DER with the latest period. This research can serve as a reference for investors in making informed investment decisions and evaluating the dividend payout ratio within these companies. Abstrak - Penelitian ini bertujuan untuk menganalisis pengaruh return on investment (ROI), current ratio (CR), dan debt to equity ratio (DER) terhadap dividend payout ratio (DPR) pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 hingga 2023. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kausal komparatif dengan metode kuantitatif. Teknik purposive sampling digunakan untuk memilih 12 perusahaan dari total 33 perusahaan yang ada. Analisis data dilakukan menggunakan program Eviews 13 dengan total 60 observasi. Hasil penelitian menunjukkan bahwa, secara terpisah, ROI dan CR memiliki pengaruh signifikan terhadap DPR, sedangkan DER tidak memberikan pengaruh yang signifikan. Namun, jika dilihat secara keseluruhan, ROI, CR, dan DER secara bersama-sama berpengaruh terhadap DPR pada perusahaan manufaktur makanan dan minuman periode 2019 hingga 2023. Berbeda dengan penelitian sebelumnya, penelitian ini menggabungkan variabel ROI, CR, dan DER dengan periode terbaru. Penelitian ini dapat dijadikan acuan bagi investor dalam membuat keputusan investasi yang tepat dan dalam menilai Dividend Payout Ratio pada perusahaan-perusahaan tersebut.
Pengaruh Kualitas Pelayanan, Kualitas Produk, dan Persepsi Harga terhadap Kepuasan Konsumen KFC Cikini, Jakarta Pusat Noviherni; Elon Manurung; Anisa Mulia Rachman S
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.191

Abstract

Introduction/Main Objectives: To empirically test whether service quality, product quality, and price perception have an effect on consumer satisfaction at KFC Cikini, Central Jakarta. Background Problems: The large number of fast food restaurants has created special competition between fast food restaurants so that various methods are used by each fast food restaurant to win the competition. Novelty: Retesting the same variables by previous researchers, by analyzing different objects and subjects and different analysis tools. Research Methods: This study uses primary data, the sample in the study was 100 KFC Cikini consumer respondents, the data collection technique used a questionnaire via Google form and used descriptive analysis and Structural Equation Model (SEM-PLS) 3.2.8. Finding/Results: That service quality, product quality and price perception have a significant effect on consumer satisfaction at KFC Cikini, Central Jakarta. Conclusion: Product quality has the most dominant influence on consumer satisfaction because KFC has quality products, so that KFC should focus on the quality of service and the pricing strategy provided to make consumers feel satisfied and happy to increase the target market.
The Effect of Compensation, Work Environment and Career Development on Work Motivation of Teachers at The Bahagia Banyak Berkat Foundation, Sawah Besar - Central Jakarta Noviherni; Elon Manurung; Rivaldy
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.206

Abstract

Introduction/Objective: This study aims to empirically test the effect of compensation, work environment, and career development on work motivation among teaching staff at the Bahagia Banyak Berkat Foundation, Sawah Besar, Central Jakarta. Background of the Problem: In 2023, the average level of motivation of teaching staff at various levels of education is in the high category, with changes in the learning and teaching system in schools in Indonesia due to following the direction of the government and the minister of education. Novelty: Analyzing the same variables but focusing on teacher performance as a research sample. Research Method: The study uses primary data, the sample of this study is 35 respondents by testing Compensation, Work Environment, and Career Development on Work Motivation and using descriptive analysis and Structural Equation Model (SEM-PLS). Findings/Results: That compensation, work environment, and career development do not have a significant effect on work motivation among teaching staff at the Bahagia Banyak Berkat Foundation, Sawah Besar, Central Jakarta. Conclusion: There are no factors that influence work motivation, so further studies are needed on compensation, work environment, and career development in increasing motivation in other sectors.
The Effect of Accounting Conservatism, Company Size, and Profitability on Tax Avoidance Elon Manurung; Noviherni; kartika, Dhefitriana Azzahra
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.217

Abstract

Introduction/Main Objectives: To empirically test the effect of accounting conservatism, company size, and profitability on tax avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Background Problems: Tax avoidance is still prevalent and is influenced by company characteristics. Novelty: Using the post-pandemic period with a focus on the property and real estate sub-sector, which is rarely studied. Research Methods: This study uses a quantitative approach with multiple regression analysis using Eviews 13 software and purposive sampling of 17 companies from a total population of 93. Finding/Results: Accounting conservatism has a positive but insignificant effect, company size has a negative but insignificant effect, and profitability has a significant negative effect on tax avoidance. Overall, profitability is the most dominant factor affecting the level of tax avoidance. Conclusion: The higher the company's profitability, the lower the tendency to engage in tax avoidance, making profitability an important indicator in assessing tax compliance and providing implications for management, investors, and tax authorities in improving fiscal transparency
Co-Authors Anisa Mulia Rachman S kartika, Dhefitriana Azzahra Malik Hidayat Marini Anggie Putri Siregar Monika Budiman Noviherni Othniel Alfiando Mahardjana Rivaldy