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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKSAKTA: Journal of Sciences and Data Analysis JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jurnal Scientia Borneo Student Research (BSR) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi dan Manajemen International Journal of Quantitative Research and Modeling Journal of Trends Economics and Accounting Research Jurnal Akuntansi Keuangan dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Manajemen : Jurnal Ekonomi IECON: International Economics and Business Conference Jurnal Ilmiah Manajemen Dan Kewirausahaan Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Rahmah, Asmadhini Handayani
Universitas Muhammadiyah Kalimantan Timur
Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences

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Pengaruh Sistem Insentif dan Budaya Organisasi terhadap Kinerja Pegawai di SMKN 20 Samarinda Achmad Ridwani Faisal; Asmadhini Handayani Rahmah; Sri Wahyuni Jamal
Jurnal Simki Economic Vol 8 No 2 (2025): Volume 8 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i2.1345

Abstract

This study aims to analyze the influence of incentive systems and organizational culture on employee performance at SMKN 20 Samarinda. This is rooted in the importance of human resource management in education, where professional and productive employees are the key to achieving organizational goals. At SMKN 20 Samarinda, there are two factors that are considered to be able to influence employee performance, namely incentive systems and organizational culture. The right incentive system is expected to increase work motivation, while a positive organizational culture can create a conducive work environment to support optimal performance. This study uses a quantitative approach with a survey method, where data is collected by distributing questionnaires to 72 employees as respondents. The collected data are analyzed using multiple linear regression to test the relationship between variables. Before the regression analysis is carried out, the validity and reliability of the instrument are tested to ensure the validity of the data. In addition, normality, heteroscedasticity, and multicollinearity tests are carried out to ensure the validity of the regression assumptions. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, while the incentive system does not have a significant effect.
Pengaruh Pertumbuhan Aset dan Struktur Modal Terhadap Nilai Perusahaan Pada Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Rivda Aista Jusi; Sri Wahyuni Jamal; Asmadhini Handayani Rahmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4489

Abstract

Riset ini bertujuan untuk mengkaji pengaruh pertumbuhan aset dan struktur modal terhadap nilai perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah metode kuantitatif, dengan menggunakan metode regresi linier berganda. Data sekunder dikumpulkan dari laporan keuangan tahunan perusahaan selama periode 2019–2023. Metode purposive sampling digunakan untuk memilih 20 perusahaan dari 63 perusahaan di industri pertambangan dalam populasi penelitian. Hasil penelitian menunjukkan bahwa struktur modal tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan, sedangkan pertumbuhan aset memiliki pengaruh yang signifikan. Kedua variabel bebas tersebut hanya dapat menimbulkan variasi nilai perusahaan sebesar 7,5 persen, dari hasil koefisien determinasi (Adjusted R2). Kata kunci: Pertumbuhan Aset, Struktur Modal, Nilai Perusahaan, Perusahaan Pertambangan, Bursa Efek Indonesia.
The Impact of Covid-19 on Financial Performance and Share Price on Cigarette Companies Listed on Indonesia Stock Exchange (IDX) Nita Rislawati; Nardi Nardi; Asmadhini Handayani Rahmah; Fitriansyah Fitriansyah
International Journal of Quantitative Research and Modeling Vol. 3 No. 1 (2022): International Journal of Quantitative Research and Modeling
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v3i1.259

Abstract

This study aims to determine and analyze differences in financial performance and stock prices before and after Covid-19 incigarette companies. Financial performance in this study is measured using three ratios namely Return on Asset (ROA), OperatingProfit Margin (OPM) and Net Profit Margin (NPM). The data used in this study is secondary data from the type of financialstatements of Cigarette Companies from the Indonesia Stock Exchange (IDX) website and the official website of cigarettecompanies, and the sampling method used is sampling census because the samples used in this study are the financial statements ofthe entire population of Cigarette Companies registered with the IDX in the third quarter of 2019 to the fourth quarter of 2020. Theanalysis method in this study is the wilcoxon test using SPSS 26. Based on the results of research obtained show Return on Assets(ROA), Operating Profit Margin (OPM) and stock price showed no significant differences before and after Covid-19. Net ProfitMargin (NPM) shows significant differences before and after Covid-19. To find out and analyze the state of cigarette companies inthe Covid-19 pandemic and also as a consideration for investors and business people in policy making
PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Puttiri; Sri Wahyuni Jamal; Asmadhini Handayani Rahmah
Manajemen: Jurnal Ekonomi Vol. 7 No. 2 (2025): Manajemen : Jurnal Ekonomi (Special Issue)
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/qeedc877

Abstract

Perusahaan pertambangan memiliki peran utama dalam mengambil sumber daya alam dan memberikan kontribusi signifikan bagi perekonomian nasional. Kebijakan tersebut berpengaruh besar terhadap perusahaan yang mana negara mulai mengurangi penggunaan bahan bakar untuk mengurangi emisi karbon di dunia sehingga hal tersebut mengakibatkan turunnya jumlah permintaan terutama pada sub sektor batu bara. Studi ini bertujuan untuk menganalisis pengaruh struktur modal dan pertumbuhan laba terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis studi yang digunakan adalah pendekatan kuantitatif dengan menggunakan purposive sampling sebagai penentuan kriteria sampel. Data dalam studi ini berjumlah 170 data (34 sampel studi dengan periode 2019-2023) teknik analisis data yang digunakan ialah analisis regresi linier berganda. Teknik pengumpulan data yang digunakan untuk mengumpulkan data studi ialah teknik dokumentasi. Hasil studi ini menunjukkan bahwa struktur modal secara parsial berpengaruh signifikan terhadap nilai perusahaan. Hasil studi pada pertumbuhan laba membuktikan bahwa secara signifikan tidak memengaruhi nilai perusahaan
THE INFLUENCE OF GOVERNMENT GOVERNANCE, PUBLIC INFORMATION DISCLOSURE, AND REGIONAL FINANCIAL INFORMATION SYSTEM ON THE PERFORMANCE OF LOCAL GOVERNMENT AGENCIES IN PASER REGENCY Muhammad Harits Zidni Khatib Ramadhani; Asmadhini Handayani Rahmah; Rezki Ananda Basid
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19872460

Abstract

This study aims to examine and analyze the influence of Government Governance, Public Information Disclosure, and the Regional Financial Information System (SIKD) on the Performance of Local Government Agencies in Paser Regency, both partially and simultaneously. The background of this research is grounded in the realization of Paser Regency's Own-Source Revenue (PAD) in the 2025 fiscal year, which reached only 79.36% of the established target, as well as the inconsistency of findings in previous studies regarding the variables that affect local government performance. This research is theoretically grounded in stewardship theory, which conceptualizes the government as a steward entrusted with managing public resources in the best interest of the community as the principal. This study employs a quantitative approach through a survey method using questionnaire distribution. The study population consisted of all employees of local government agencies in Paser Regency, with a sample of 151 respondents selected through purposive sampling from the Regional Financial and Asset Management Agency (BKAD) and the Regional Revenue Agency (Bapenda) of Paser Regency. The research instrument employed a four-point Likert scale. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via SmartPLS 4. Validity was assessed through convergent validity (outer loadings > 0.7 and AVE > 0.5) and discriminant validity (HTMT < 0.85), while reliability was evaluated using Cronbach's Alpha and composite reliability. The findings indicate that: (1) Government Governance has a positive and significant effect on the Performance of Local Government Agencies in Paser Regency; (2) Public Information Disclosure has a positive and significant effect on the Performance of Local Government Agencies in Paser Regency; (3) the Regional Financial Information System has a positive and significant effect on the Performance of Local Government Agencies in Paser Regency; and (4) Government Governance, Public Information Disclosure, and the Regional Financial Information System simultaneously have a positive and significant effect on the Performance of Local Government Agencies in Paser Regency. These findings imply that improving the performance of local government agencies in Paser Regency requires the simultaneous strengthening of governance accountability, public information transparency, and the quality of the regional financial information system.
Pengaruh Stres Kerja, Job Burnout, Dan Work- Life Balance Terhadap Turnover Intention Pada Part-Time Working Student di Kota Samarinda Nurasyikin; Asmadhini Handayani Rahmah; Marsha Anindita
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.842

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stres kerja, job burnout, dan work- life balance terhadap turnover intention pada part-time working student di Kota Samarinda. Latar belakang penelitian ini didasarkan pada fenomena meningkatnya jumlah mahasiswa yang bekerja part-time di Samarinda, yang menghadapi tantangan dalam menyeimbangkan tuntutan akademik dan pekerjaan, sehingga berpotensi mengalami stres, burnout, dan keinginan untuk berpindah kerja. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei, melibatkan 404 responden mahasiswa part-time yang dipilih melalui teknik purposive sampling berdasarkan kriteria tertentu. Pengumpulan data dilakukan menggunakan kuesioner berbasis skala Likert, dan analisis data dilakukan dengan regresi linier berganda serta uji validitas dan reliabilitas instrumen. Hasil penelitian menunjukkan bahwa stres kerja dan job burnout berpengaruh positif dan signifikan terhadap turnover intention, sedangkan work-life balance tidak berpengaruh signifikan terhadap turnover intention mahasiswa part-time di Samarinda. Temuan ini menegaskan bahwa tekanan kerja dan kelelahan emosional menjadi faktor utama yang mendorong mahasiswa untuk mempertimbangkan keluar dari pekerjaan part-time, sementara keseimbangan antara kehidupan kerja dan pribadi tidak secara langsung menurunkan niat tersebut. Penelitian ini memberikan implikasi penting bagi perusahaan dan institusi pendidikan untuk memperhatikan manajemen stres dan burnout, serta mendukung kesejahteraan mahasiswa pekerja part-time guna menekan tingkat turnover intention.   This study aims to analyze the influence of work stress, job burnout, and work-life balance on turnover intention among part-time working students in Samarinda. The research background is based on the increasing number of students working part-time in Samarinda, who face challenges in balancing academic and work demands, leading to potential stress, burnout, and an intention to leave their jobs. The research method is quantitative with a survey approach, involving 404 part-time student respondents selected through purposive sampling based on specific criteria. Data collection was conducted using a Likert-scale questionnaire, and data analysis was performed using multiple linear regression, as well as validity and reliability tests for the instruments. The results show that work stress and job burnout have a positive and significant effect on turnover intention, while work-life balance does not have a significant effect on turnover intention among part-time students in Samarinda. These findings confirm that work pressure and emotional exhaustion are the main factors driving students to consider leaving their part-time jobs, whereas balance between work and personal life does not directly reduce such intentions. This study provides important implications for companies and educational institutions to pay attention to stress and burnout management, as well as supporting the well-being of part-time working students to reduce turnover intention.  
Pengaruh Human Resource Development Dan Follower-Leader Goal Congruence Terhadap Organizational Commitment Pada Pekerja Generasi Z Nur Anuwar; Marsha Anindita; Asmadhini Handayani Rahmah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.868

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Human Resource Development (HRD) dan Follower-Leader Goal Congruence (FLGC) terhadap Organizational Commitment (OC) pada pekerja Generasi Z di Kota Samarinda. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 111 responden yang dipilih melalui purposive sampling. Pengumpulan data dilakukan dengan kuesioner skala Likert enam poin dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa HRD dan FLGC secara positif dan signifikan memengaruhi OC. Temuan ini memberikan kontribusi teoritis dalam bidang manajemen SDM serta implikasi praktis dalam pengelolaan generasi muda di lingkungan kerja.   This study aims to analyze the influence of Human Resource Development (HRD) and Follower-Leader Goal Congruence (FLGC) on Organizational Commitment (OC) among Generation Z workers in Samarinda City. Using a quantitative approach with survey method, data were collected from 111 respondents selected by purposive sampling. The data were collected through a six-point Likert scale questionnaire and analyzed using multiple linear regression. The results indicate that HRD and FLGC have a positive and significant effect on OC. These findings provide theoretical contributions in human resource management and practical implications for managing young workers in the workplace  
Peran Employer Branding Dan Komitmen Organisasi Terhadap Employee Retention Pada Pekerja Generasi Z Emma Maulidah Syafa’ah; Asmadhini Handayani Rahmah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.879

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh employer branding dan komitmen organisasi terhadap employee retention pada pekerja Generasi Z di industri wedding organizer di Kota Samarinda. Generasi Z dikenal memiliki mobilitas kerja tinggi dan preferensi terhadap lingkungan kerja yang fleksibel serta bermakna, sehingga perusahaan perlu membangun citra yang menarik dan menciptakan ikatan emosional dengan karyawan muda. Penelitian ini menggunakan metode kuantitatif dengan pendekatan studi kasus, melibatkan 100 responden melalui kuesioner, dan dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa employer branding dan komitmen organisasi secara simultan berpengaruh positif dan signifikan terhadap employee retention, dengan komitmen organisasi memiliki pengaruh yang lebih dominan. Temuan ini menekankan pentingnya penguatan branding internal dan hubungan manajemen-karyawan dalam meningkatkan retensi pekerja muda di industri wedding organizer. This study aims to examine the role of employer branding and organizational commitment on employee retention among Generation Z workers in the wedding organizer industry in Samarinda City. Generation Z is known for high job mobility and a preference for flexible and meaningful work environments. Therefore, companies must build an attractive employer image and foster strong emotional bonds with young employees. This research adopts a quantitative method with a case study approach, involving 100 respondents through questionnaires and analyzed using multiple linear regression. The results show that employer branding and organizational commitment simultaneously have a positive and significant effect on employee retention, with organizational commitment showing a stronger influence. These findings highlight the importance of strengthening internal branding and improving management–employee relationships to enhance the retention of young workers in the wedding organizer industry
Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Tirta Kencana Kota Samarinda Andra Andra; Hudyah Astuti Sudirman; Asmadhini Handayani Rahmah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.913

Abstract

Tingkat kinerja karyawan yang optimal sangat dipengaruhi oleh kondisi beban kerja dan lingkungan kerja di dalam organisasi. Di Perumdam Tirta Kencana Kota Samarinda, isu terkait beban kerja yang tidak seimbang dan lingkungan kerja yang kurang mendukung menjadi perhatian dalam upaya peningkatan produktivitas. Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja dan lingkungan kerja terhadap kinerja karyawan pada Perumdam Tirta Kencana Kota Samarinda. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan Pengumpulan data, instrument pengukuran sampel. Sampel dalam penelitian ini berjumlah 86 responden yang merupakan karyawan aktif di Perumdam Tirta Kencana. Data dikumpulkan melalui kuesioner yang disebarkan secara langsung kepada responden dan dianalisis menggunakan bantuan perangkat lunak statistik. Hasil penelitian menunjukkan bahwa: (1) Beban kerja berpengaruh signifikan terhadap kinerja karyawan, (2) Lingkungan kerja juga berpengaruh signifikan terhadap kinerja karyawan, dan (3) Beban kerja dan lingkungan kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan Perumdam Tirta Kencana Kota Samarinda. Dengan demikian, perusahaan disarankan untuk mengelola beban kerja secara proporsional serta menciptakan lingkungan kerja yang kondusif guna meningkatkan kinerja karyawan secara optimal. The level of optimal employee performance is greatly influenced by workload conditions and the work environment within an organization. At Perumdam Tirta Kencana in Samarinda City, issues related to unbalanced workloads and an unsupportive work environment have become major concerns in efforts to improve productivity. This study aims to determine the influence of workload and work environment on employee performance at Perumdam Tirta Kencana Samarinda. The research employed a quantitative method with a data collection approach and measurement instruments for sampling. The sample consisted of 86 respondents who are active employees of Perumdam Tirta Kencana. Data were collected through questionnaires distributed directly to the respondents and analyzed using statistical software. The results of the study indicate that: (1) Workload has a significant effect on employee performance, (2) The work environment also has a significant effect on employee performance, and (3) Workload and work environment simultaneously have a significant effect on the performance of employees at Perumdam Tirta Kencana Samarinda. Therefore, the company is advised to manage workload proportionally and create a conducive work environment in order to improve employee performance optimally.
Pengaruh Kerjasama Tim Dan Komunikasi Terhadap Kinerja Karyawan Perumdam Tirta Kencana Di Kota Samarinda Biliardin Biliardin; Hudyah Astuti Sudirman; Asmadhini Handayani Rahmah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.914

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kerjasama tim dan komunikasi terhadap kinerja karyawan pada Perusahaan Umum Daerah Air Minum (Perumdam) Tirta Kencana Kota Samarinda. Metode yang digunakan adalah metode kuantitatif dengan pendekatan regresi linear berganda. Sampel dalam penelitian ini berjumlah 86 responden yang merupakan karyawan aktif di Perumdam Tirta Kencana. Data dikumpulkan melalui penyebaran kuesioner secara langsung kepada responden, kemudian dianalisis menggunakan uji t. Hasil penelitian menunjukkan bahwa: (1) Kerjasama tim berpengaruh positif dan signifikan terhadap kinerja karyawan, dan (2) Komunikasi juga berpengaruh positif dan signifikan terhadap kinerja karyawan. Dengan demikian, dapat disimpulkan bahwa peningkatan kerjasama tim dan komunikasi secara signifikan dapat meningkatkan kinerja karyawan di Perumdam Tirta Kencana Kota Samarinda.   This study aims to determine the effect of teamwork and communication on employee performance at the Regional Drinking Water Company (Perumdam) Tirta Kencana, Samarinda City. The method used is a quantitative method with a multiple linear regression approach. The sample in this study amounted to 86 respondents who were active employees at Perumdam Tirta Kencana. Data were collected by distributing questionnaires directly to respondents, then analyzed using the t-test. The results of the study showed that: (1) Teamwork has a positive and significant effect on employee performance, and (2) Communication also has a positive and significant effect on employee performance. Thus, it can be concluded that increasing teamwork and communication can significantly improve employee performance at Perumdam Tirta Kencana, Samarinda City  
Co-Authors Achmad Ridwani Faisal Amin, Khoirul Andra Andra Annisa Adinda Azzahra Fatmawati Askiah Auliya Kirana Biliardin Biliardin Dodyk Adi Irawan Dyah Ayu Lestari Emma Maulidah Syafa’ah Febri Setiawan Smd Fitri Wardiani Fitri Wardiani Fitriansyah Fitriansyah Fitriono Tri Satria Gilang Mukti Rukmana Halimatus Sakdiah Hudyah Astuti Sudirman Hudyah Astuti Sudirman Joko Sabtohadi Marsha Anindita Mohammad Irfan Noor Muhammad Fakhrur Rozi Muhammad Harits Zidni Khatib Ramadhani Muhammad Ma'ruf Muhammad Mufid Prasetyo Nardi Nita Rislawati Nur Anuwar Nur Faizah Nurasyikin Puttiri Resti Husia Emillia Rezki Ananda Basid Rivda Aista Jusi Ruli Karis Sandi Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Sri Wahyuni Jamal Yuli Fajriyanti Yusaniah Zahratul Ula