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PENGARUH ESG DAN CSR TERHADAP KINERJA KEUANGAN bella, Bella Sagita; Ronal Aprianto; Dian Wulan Sari; Yuli Nurhayati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 2 (2025): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) and CSR (Corporate Social Responsibility) on financial performance, measured through Return On Asset (ROA) and Return On Equity (ROE) for companies listed on the Indonesia Stock Exchange. The sample used in this study consists of three companies that consistently implemented ESG principles from 2019 to 2023. The research method employed is quantitative, with data analysis conducted using EViews 13. The analysis results show that ESG disclosure does not have a significant effect on ROA, with a probability value of 0.2811 (greater than 0.05). On the other hand, CSR has a significant effect on ROE with a probability value of 0.0349 (less than 0.05). Further testing of the interaction between ESG and CSR indicates that both do not have a significant effect on ROA, with values of X1 at 0.1058 and X2 at 0.1977 (greater than 0.05). In conclusion, while CSR influences financial performance in terms of ROE, the disclosure of ESG and CSR together does not have a significant impact on ROA.
Disiplin Kerja Terhadap Kinerja Pegawai Tetap Dengan Kompetensi Sebagai Variabel Moderasi Pada Bank BNI Cabang Utama Lubuklinggau Candra Parwansah; Ronal Aprianto; Nasruddin; Supriyanto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.61 KB) | DOI: 10.61930/jebmak.v1i2.9

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Disiplin Kerja Terhadap Kinerja Pegawai Tetap Dengan Kompetensi Sebagai Variabel Moderasi di BANK BNI Cabang Utama Lubuklinggau. Populasi dan sampel penelitian berjumlah 35 orang. Metode analisis data menggunakan analisis kuantitatif. Hasil penelitian menunjukkan Disiplin kerja berpengaruh terhadap Kinerja Pegawai Sedangkan uji t dijelaskan bahwa variabel disiplin terhadap kinerja menunjukan nilai thitung = 4,929 Lebih besar dari nilai ttabel 2,026 dengan tingkat signifikan = 0,000 < (a) 0,05. Berdasarkan hasil uji Koefisien korelasi, dapat diketahui bahwa variabel disiplin kerja dan Kinerja memiliki nilai koefisien sebesar 0,0,651 berada pada interval koefisien 0,600-0,799 yang berarti pengaruh antara variabel disiplin kerja dan variabel kinerja menunjukan pengaruh yang kuat dan nilai korelasi positif artinya korelasi atau hubungan pengaruh disiplin kerja terhadap Kinerja seara. Hal ini menunjukan Ha diterima dan secara parsial variabel disiplin memiliki pengaruh yang signifikan terhadap kinerja. Pengaruh Disiplin Kerja Terhadap Kinerja Pegawai Tetap Dengan Kompetensi sebagai Variabel Moderasi di BANK BNI Cabang Utama Lubukinggau. Berdasarkan uji modersai yang dilakukan menunjukan nilai Rsquare di dapatkan pada persamaan regresi pertama sebelum di moderasi sebesar 0,651 atau 65,1% sehinga menunjukan variabel disiplin kerja berpengaruh terhadap kinerja pegawai sebesar 0,651 atau 65,1%. setelah adanya variabel moderasi (Kompetensi) diperoleh nilai R Square sebesar 0,763 atau 76,3%. Besar hubungan variabel moderasi dalam memperkuat pengaruh variabel disiplin kerja terhadap kinerja, setelah disesuaikan nilai sisanya 100% - 76,3% = 23,7% di pengaruhi oleh variabel lain yang yang tidak diteliti dalam penelitian ini seperti variabel lingkungan kerja, keselamatan kerja, motivasi dan lain-lain. Dapat disimpulkan bahwa variabel kompetensi memperkuat hubungan antara disiplin kerja terhadap kinerja pegawai sehingga terjadi peningkatan sebesar 11,2%. Berdasarkan hipotesis yang diajukan makan dapat disimpulkan hipotesis diterima bahwa terdapat pengaruh disiplin kerja terhadap kinerja pegawai dengan kompetensi sebagai variabel moderasi.
Motivasi Kerja Aparatur Sipil Negara Dalam Penyelenggaran Pemerintahan Di Sekretariat DPRD Kabupaten Musi Rawas Suwarno; Surajiyo; Ronal Aprianto; Jeni Amperasari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v3i2.713

Abstract

Penelitian ini adalah untuk mengetahui ada beberapa pegawai di Kantor Sekretariat DPRD Kab. Musi Rawas termotivasi oleh kinginan untuk berprestasi, keinginan untuk berkuasa dalam bekerja, sehingga mereka selalu berusaha bekerja dengan baik menyelesaikan tugas-tugasnya sesuai dengan tupoksi yang ada serta disiplin dan tepat waktu. Sedangkan ada sebagian pegawai lainnya tidak menjadikan prestasi dan keinginan memperoleh kekuasaan atau jabatan dalam bekerja. Pegawai seperti inilah yang kinerjanya belum maksimal sebab mereka lebih santai dalam bekerja. Justru kebutuhan akan afiliasi yang menjadi motivasi bagi semua pegawai dalam bekerja dan membuat mereka rajin dan bersaemangat datang ke tempat kerja karena adanya kekeluargaan dan kerjasama yang mebuat mereka merasa nyaman saat berada di kantor sekretariat DPRD Kab. Musirawas
Manajemen Sumber Daya Manusia Sebagai Penunjang Komunikasi pada Dinas Pariwisata dan Kebudayaan Kabupaten Malang Dian Caesaria Magdalena; Ronal Aprianto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v3i3.798

Abstract

Penelitian ini bertujuan untuk mengkaji peran manajemen sumber daya manusia (SDM) dalam mendukung komunikasi di Dinas Pariwisata dan Kebudayaan Kabupaten Malang. Komunikasi yang efektif dalam organisasi pemerintah, khususnya pada sektor pariwisata dan kebudayaan, sangat penting untuk mencapai tujuan yang telah ditetapkan. Manajemen SDM yang baik dapat meningkatkan kompetensi dan motivasi pegawai, yang pada gilirannya memperlancar aliran informasi dan koordinasi antar bagian/bidang. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, melibatkan wawancara mendalam dengan 5 (lima) orang pegawai Dinas Pariwisata dan Kebudayaan Kabupaten Malang dan 2 (dua) orang dari UPT Dinas Pariwisata dan Kebudayaan Kabupaten Malang Taman Wisata Air Wendit serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa pelatihan dan pengembangan, evaluasi kinerja, serta manajemen komunikasi internal yang efektif merupakan faktor kunci dalam menunjang komunikasi yang baik. Dengan demikian, optimalisasi manajemen SDM diharapkan dapat meningkatkan kinerja organisasi dan pelayanan kepada masyarakat.
DISCOUNT CREDIBILITY DAN (ORIENTAL SERVICE) TERHADAP KEPUTUSAN PEMBELIAN PADA CV DELTA KOMPUTER LUBUKLINGGAU Supriyanto, Supriyanto; Aprianto, Ronal; Kesuma, Indrawati Mara; Saputra, Agung
Jurnal Ecoment Global Vol. 6 No. 2 (2021): Edisi Agustus 2021
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.065 KB) | DOI: 10.35908/jeg.v6i2.1495

Abstract

Tujuan Penelitian untuk mengetahui pengaruh kredibilitas diskon dan oriental service terhadap keputusan pembelian CV Delta Komputer Lubuklinggau. Populasidan sampelnya konsumen yang berbelanja di CV Delta Komputer Lubuklinggau yang berjumlah 79 konsumen dengan pengambilan sampel jenuh. Teknik analisis menggunakan analisis regresi sederhana, uji korelasi, uji determinasi, uji t dan uji F. Berdasarkan hasil analisis data dan pembahasan maka dapat disimpulkan bahwa: 1) Variabel Diskonto Kredibilitas (X) terhadap Keputusan Pembelian (Y) menunjukkan bahwa nilai t hitung = 4,199 lebih besar dari nilai t tabel = 2,042 dengan tingkat signifikansi sig. = 0,05. Artinya secara parsial variabel Kredibilitas Diskonto berpengaruh terhadap Keputusan Pembelian Konsumen pada CV Delta Komputer. 2) Variabel Orientasi Pelayanan (X2) terhadap Keputusan Pembelian (Y) menunjukkan bahwa nilai thitung = 4,647 lebih besar dari nilai t tabel = 2,042 dengan tingkat signifikansi sig. = 0,005. Artinya secara parsial terdapat pengaruh Service Orientation terhadap Keputusan Pembelian Konsumen pada CV Delta Komputer. 3) Hasil uji regresi linier berganda didapatkan nilai F yang diperoleh sebesar 17,859> F tabel = 3,20 dan taraf signifikansi simultan dari sig F sebesar 0,000. Hal ini menunjukkan bahwa secara bersama-sama (simultan) variabel Kredibilitas Diskon dan Orientasi Layanan berpengaruh signifikan terhadap Keputusan Pembelian.Kata kunci: Kredibilitas Diskon, Orientasi Layanan, Keputusan Pembelian
Literature Analysis on Classroom Management in Early Childhood Education in Indonesia Kusumaningtyas, Nila; Aprianto, Ronal
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v9i1.6786

Abstract

Effective classroom management in Early Childhood Education (ECE) in Indonesia is vital for creating a structured and engaging learning environment that accommodates the diverse cultural backgrounds and developmental needs of young learners. This study explores classroom management strategies at the ECE level through a comprehensive literature review, focusing on their role in fostering cognitive, social, and emotional development. By analyzing scientific articles, journals, and research reports, this research identifies key strategies, including: (1) play-based learning approaches, (2) flexible and responsive classroom layouts, (3) effective teacher-child communication, and (4) the development of self-regulation through consistent routines. The findings reveal that effective classroom management enhances children’s engagement, reduces behavioral issues, and promotes an inclusive and positive learning atmosphere. This study underscores the importance of culturally relevant approaches and offers practical insights for educators, policymakers, and curriculum developers. It also highlights the need for continuous teacher training to improve classroom management competencies. By addressing gaps in the existing literature, this research contributes to the development of tailored frameworks for Indonesia’s diverse educational context, ultimately supporting improved learning outcomes for young children.
Pengaruh Kepemimpinan dan Kompetensi Terhadap Kinerja Pegawai Melalui Motivasi Sebagai Variabel Intervening Firmansya, Randi; Ronal Aprianto; Fitria, Fitria
MAMEN: Jurnal Manajemen Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i4.1020

Abstract

The purpose of this study was to determine the effect of leadership and competence on employee performance through motivation as an intervening variable at the Department of Population Administration and Civil Registration Office of North Musi Rawas Regency. The population and research sample amounted to 39 employees. Methods of data analysis using quantitative analysis. The results showed that leadership has an effect on employee performance with a value of tcount = 5.583 > ttable = 1.685, significant 0.000 <0.05. Competence has an effect on employee performance with a value of tcount = 4.675 > ttable = 1.685, significant 0.000 <0.05. Motivation has an effect on employee performance with a value of tcount = 5.122 > ttable = 1.685, significant 0.000 <0.05. Leadership and Competence have an effect on motivation with Fcount = 10.210 > Ftable = 3.26, significant 0.000 <0.05. Leadership and Competence affect employee performance with a value of Fcount = 29.773 > Ftable = 3.26, significant 0.000 <0.05. Leadership has an effect on employee performance through motivation as an intervening variable with a value of tcount = 2.286 > ttable = 1.685. Competence affects employee performance through motivation as an intervening variable with a value of tcount = 1,947 > ttable = 1,685. The conclusion is that leadership and competence affect employee performance through motivation as an intervening variable at the Department of Population Administration and Civil Registration Office of North Musi Rawas Regency.
Pengaruh Pengawasan dan Komitmen Organisasi Terhadap Kinerja Pegawai di Kantor Kementerian Agama Kota Lubuklinggau Amelia, Yolanda; Ronal Aprianto; Suyadi, Suyadi
MAMEN: Jurnal Manajemen Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i4.1021

Abstract

The purpose of this study was the effect of supervision and organizational commitment on employee performance at the Ministry of Religion Office of Lubuklinggau City. The formulation of the problem of this research is whether supervision and organizational commitment on employee performance at the Ministry of Religion Office of Lubuklinggau City. The population and samples used were 53 employees. This study uses quantitative research methods. The results obtained 1) Supervision has a positive and partially significant effect on employee performance with tcount = 4.905 > ttable = 1.674 significant 0.000 <0.05. 2) Organizational Commitment has a partially significant positive effect on employee performance with tcount = 5.060 > ttable = 1.674 significant 0.000 <0.05. 3) Supervision and Organizational Commitment have a significant positive effect simultaneously on Employee Performance with Fcount = 18.127 > Ftable = 3.18 significant 0.000 <0.05. The conclusion is that supervision and organizational commitment have a positive and significant effect partially and simultaneously on employee performance at the Ministry of Religion Office of Lubuklinggau City.
Pengaruh Komunikasi Terhadap Kinerja Pegawai dengan Disiplin Kerja Sebagai Variabel Intervening Hami Pratama, Jodika; Aprianto, Ronal; Fitria, Fitria; Suwarno, Suwarno
MAMEN: Jurnal Manajemen Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v1i4.1022

Abstract

The purpose of this study was to determine the effect of Communication on Employee Performance through Work Discipline as an Intervening Variable at the Department of Population Administration and Civil Registration of North Musi Rawas Regency. This research is a quantitative research with the method of collecting data using questionnaires and analyzed using the help of SPSS Statistics 20 with the population and sample in the study amounting to 40 employees. Data analysis activities include data processing and data presentation, performing calculations to describe data and testing hypotheses using statistical tests. The results of the study 1) Communication has an effect on Employee Performance at the Population Administration and Civil Registration Office of North Musi Rawas Regency with a value of tcount = 8.505 > ttable = 1.684 and a significant value obtained is 0.000 <0.05. 2) Communication has an effect on Employee Performance through Work Discipline as an intervening variable at the Department of Population Administration and Civil Registration of North Musi Rawas Regency with a value of tcount = 2,327 > ttable = 1,684. The conclusion that the hypothesis put forward is accepted
Pengaruh Kompetensi dan Lingkungan Kerja Terhadap Kinerja Pegawai Septya Yolanda; Surajiyo, Surajiyo; Nasruddin, Nasruddin; Ronal Aprianto
MAMEN: Jurnal Manajemen Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v2i3.2224

Abstract

The purpose of this study was to determine the effect of competence and work environment partially and simultaneously on employee performance at the Office of Industry and Trade of Lubuklinggau City. The population and sample used amounted to 48 employees. This research uses quantitative research methods. The results obtained 1) Competence has a partially significant effect on Employee Performance at the Office of Industry and Trade of Lubuklinggau City with tcount = 7.201 > ttable = 1.677 significant 0.000 <0.05; 2) Work environment has a partially significant effect on employee performance at the Office of Industry and Trade of Lubuklinggau City with tcount = 6.919 > ttable = 1.677 significant 0.000 <0.05; 3) Competence and work environment have a significant effect simultaneously on employee performance at the Office of Industry and Trade of Lubuklinggau City with Fcount = 40.478 > Ftable = 3.20, significant 0.000 <0.05. The conclusion is that competence and work environment have a partial and simultaneous effect on employee performance at the Office of Industry and Trade of Lubuklinggau City.
Co-Authors Ade Famalika Adi Diana Amelia, Yolanda Anggraini, Susia Apandi Apandi Arisky Andrinaldo Arisky Andrinaldo Asep Sutarman Asma Elmar Mansurzade Azhar Azhar bella, Bella Sagita Betti Nuraini Betti Nuraini Bujang Putri Busairi, Busairi Candra Parwansah Darman Usman Deni Apriadi Derli Dheo Rimbano Dian Caesaria Magdalena Dian Wulan Sari Dika Ardani Ellen Dolan Elmayati, Elmayati Emiliyan Candra Eri Triharyati Erisa Nazief Etty Puji Lestari Firmansya, Randi Fitria Fitria Fitria Fitria Fitria Fitria Fletcher, Eamon Hami Pratama, Jodika Hardi Mulyono Heni Angiasari Herman Paleni Hery Widijanto Husaini Husaini Idayati, Irma Ihsan Nuril Hikam Indrawati Mara Kesuma Indrawati Mara Kesuma Indrawati Mara Kesuma Indrawati Mara Kusuma Irene Pradela Irma Idayati Irma Idayati Irma Idayati Irma Idayati Jeni Amperasari Kesuma, Indrawati Mara Krisda Siagian Lilik Setiawan Mada Anggana Malika Yuliani Melvin Melisa Mita Arismenanda Muhamad Effendi Mulyono, Hardi Murlina Nisusmiati Nasruddin Nasruddin Nasruddin Nila Kusumaningtyas Nila Kusumaningtyas, Nila Nora Puspita Nur’aini, Betti Nurlael, Sarifa Oktavianie, Rian Paleni, Herman Puspita, Hani Rabeta, Yulpa Rafi Juliansyah Rahman, Elzanti Renita Puspa Sari Richard Andre Sunarjo Rifqa Nabila Muti Rindi Ningmas Rizki, Fido Rofik Sany Rudi Azhar Rufi'i Sadan Santia, Yeyen Sari, Wisdaliya Maya Sarifa Nurlael Septya Yolanda Siti Aisyah Azzahra Sri Oktavianti Suberthi, Meta Supriyanto Supriyanto Supriyanto Surajiyo Surajiyo Surajiyo Surajiyo surajiyo, surajiyo suraji Suryana, Titik Susanto, Yohanes Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suwarno Suyadi Suyadi Suyadi Suyadi Suyadi Suyadi Tiansi Safitri Tri Oktaviani Triharyati, Eri Wen Susanti Weni Susanti Wisdalia Maya Sari Wulan Dari, Sinthiya Yohanes Susanto Yuli Nurhayati Yulia Hikmah Yulpa Rabeta Yulpa Rabeta Yusup Yusup