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All Journal Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis PENG: Jurnal Ekonomi dan Manajemen Jurnal Ilmiah Ekonomi Terpadu
Afni Abdul Manan
Universitas Teuku Umar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Efektivitas Pemberian Reward Terhadap Peningkatan Kinerja Karyawan PT. Delima Makmur Aceh Singkil Hafitz Atsram; Damrus Damrus; Afni Abdul Manan
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 1 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i1.6674

Abstract

This literature discusses about the relation between leadership and accountability in local government. This study discusses how the effectiveness and influence of rewarding on improving the performance of employees of PT Delima Makmur Aceh Singkil and the form of rewarding in improving employee performance at PT Delima Makmur Aceh Singkil. The research in this article aims to describe how effective the improvement in employee performance that occurs with the reward program given to each employee who reaches the target or achieves. The type of research that the author uses is field research, in order to find data that is the subject matter under study. The author uses data collection techniques through direct interviews, online interviews, documentation and data from PT Delima Makmur. The data that has been obtained is processed with a qualitative descriptive method, followed by describing and dividing certain subject matter and describing through clear and easy-to-understand sentences. The results of research conducted by researchers in the field illustrate that the effectiveness of rewarding in improving employee performance at PT. Delima Makmur Aceh Singkil is in accordance with the target the company wants, rewards can also provide good motivation to each employee, all of that can be seen from the gradual achievement of the production of PT. Delima Makmur which continues to increase from year to year.
Analisis Tingkat Kepatuhan Pajak Terhadap Pegawai Di Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Aceh Barat Nadia Nadia; Damrus Damrus; Afni Abdul Manan
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 2 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i2.6695

Abstract

This studysaims toanalyze thejlevel of tax compliance with employees in thedPublic Works and Spatial Planning Officejof West Aceh District. Taxpayer compliance can increase state revenue. Employees who are subject to tax at the Public Works and Spatial Planning (PUPR) Office of West Aceh Regency depend on the large amount of Non-Taxable Income (PTKP) received by employees. With the number of employees affected by the taxpayer at the West Aceh District PUPR Service, there are still several employees who are late when reporting their taxes. This studyfuses ayqualitative descriptiveyresearch design. Datarwas collectedwby documentationrand interview methods. The datajanalysis method used in this study is a qualitative analysis method. The results showed that the level of tax compliance with employees at the West Aceh District PUPR Service was in the very good category, this was due to an increase in employee compliance in paying taxes at the West Aceh District PUPR Service. Obstacles experienced in realizing taxpayer compliance for PUPR Service employees of West Aceh Regency, namely the lack of understanding and awareness of taxpayers, the income level of taxpayers and not understanding when accessing online or not mastering IT when submitting their SPT reports.Keywords : Compliance, Taxpayers, Employees
Pengaruh Tenaga Kerja dan Konsumsi Masyarakat Terhadap Pertumbuhan Ekonomi di Kabupaten Aceh Barat Banta Cut Azwar AB; Mahrizal Mahrizal; Afni Abdul Manan
PENG: Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2024): April-Juli, Economic Resilience, Innovation, and Sustainable Development Strate
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/geydmt77

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tenaga kerja dan konsumsi masyarakat terhadap pertumbuhan ekonomi di Kabupaten Aceh Barat. Aceh Barat merupakan salah satu kabupaten yang memiliki pertumbuhan ekonomi yang cenderung meningkat setiap tahunnya, sehingga perlu dilakukan analisis faktor-faktor yang mempengaruhi pertumbuhan ekonomi di Kabupaten Aceh Barat. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode regresi linier berganda dengan data time series tahun 2012-2022 yaitu 11 tahun yang meliputi data tenaga kerja, konsumsi masyarakat dan data pertumbuhan ekonomi dan diolah dengan menggunakan program SPSS 25. Analisis yang digunakan adalah analisis regresi linier berganda, uji t, uji F dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa secara simultan yaitu uji F tenaga kerja dan konsumsi masyarakat secara bersama-sama mempunyai pengaruh terhadap pertumbuhan ekonomi di kabupaten Aceh Barat. Sedangkan secara parsial yaitu uji t disimpulkan bahwa tenaga kerja berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi dengan thitung(-2,757) < t tabel (-1,860) dan nilai signifikan 0,025 < 0,05, sedangkan konsumsi masyarakat berpengaruh positif dan berpengaruh signifikan terhadap pertumbuhan ekonomi dengan nilai t hitung (5,177) > t tabel (1,860) dan nilai signifikansi 0,001 < 0,05. determinan customized R Square Sebesar 0,782 Hal ini menunjukkan bahwa sebesar 78,2% pertumbuhan ekonomi di Kabupaten Aceh Barat dipengaruhi oleh variabel tenaga kerja dan konsumsi masyarakat, sedangkan sisanya sebesar 21,8% dipengaruhi oleh variabel lain diluar penelitian ini.
Pengaruh Debt to Equity Ratio dan Debt to Asset Ratio Terhadap Return on Equity pada Sektor Perusahaan Asuransi di BEI Tahun 2018-2023 Lisdayani Lisdayani; Fitria Mandaraira; Tio Devilishanti; Mardaleta Mardaleta; Afni Abdul Manan
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 1 (2025): Januari : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i1.1520

Abstract

This research aims to analyze the effect of Debt to Equity Ratio and Debt to Asset Ratio on Return on Equity in insurance sector companies listed on the Indonesia Stock Exchange for the 2018-2023 period. This research uses quantitative descriptive analysis methods. The research sample was obtained from the annual financial reports of 15 insurance companies selected using purposive sampling techniques, resulting in 90 observations. The research results show that partially, the Debt to Equity Ratio has a significant positive effect on Return on Equity, while the Debt to Asset Ratio also has a significant effect on Return on Equity. The results of simultaneous hypothesis testing show that the Debt to Equity Ratio and Debt to Asset Ratio have a significant positive influence on Return on Equity in insurance companies on the Indonesia Stock Exchange. A high Debt to Equity Ratio can increase profits if managed well, even though it carries financial risks. on the other hand, a Debt to Asset Ratio that is too high can suppress Return on Equity, especially in unstable economic conditions. This research provides insight into managing capital structure optimally to maximize Return on Equity by considering the balance between Debt to Equity Ratio and Debt to Asset Ratio. Apart from that, the research results can help the Financial Services Authority (OJK) in formulating policies that support the financial stability of insurance companies in Indonesia.
Co-Authors Banta Cut Azwar AB Damrus, Damrus Fitria Mandaraira Hafitz Atsram Lisdayani Lisdayani Mahrizal Mahrizal Mardaleta Mardaleta Nadia Nadia Tio Devilishanti