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All Journal Journal of Economic, Bussines and Accounting (COSTING) Monas: Jurnal Inovasi Aparatur Eduvest - Journal of Universal Studies
Gunawan, Yakub
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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The Effect of Good Industrial Relations on Company Sustainable and Working Conditions Mediated by Collective Labor Agreement at PT X Yusnaini, Yusnaini; Gunawan, Yakub; Tyas, Ari Anggarani Winadi Prasetyoning
Monas: Jurnal Inovasi Aparatur Vol. 7 No. 1 (2025): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v7i1.272

Abstract

The legal relationship between employees and employers is essentially fair, despite differences in socio-economic status. However, in practice, labor relations often experience disharmony due to violations of collective labor agreement provisions. This study aims to analyze the legal standing of collective labor agreements in resolving industrial relations disputes between workers and employers. The research method employs a normative approach by analyzing legislation and relevant court decisions. The findings reveal that collective labor agreements possess binding legal force once registered with the industrial relations court and can serve as a legal basis in labor dispute resolution. The novelty of this study lies in emphasizing the position of collective labor agreements as an independent legal source, rather than merely a supplement to individual employment contracts. Furthermore, this study highlights the limited authority of industrial relations courts to annul such agreements—an issue rarely explored in previous studies. Thus, a thorough understanding of the legal power and limitations of collective agreements is crucial in building a just and sustainable industrial relations system.
Analysis of the Financial Statements of PT Japfa Comfeed Indonesia Tbk (JPFA) for the Financial Year 2023 and Comparison with its Main Competitor PT Charoen Pokphan Indonesia TBK (CPIN) Ramadhan, Yanuar; Artib, Shadiqy; Nurhaliza, Novia Dewi Siti; Gunawan, Yakub; Yusnaini, Yusnaini
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.50275

Abstract

Analysis of the 2023 financial statements compared to the 2022 financial statements and financial statements of major competitors is important to understand the company's performance and prospects. Objectives This study aims to analyze the financial statements of Japfa Comfeed Indonesia for the financial year 2023 in comparison with the financial year 2022 and compared with the main competitor, PT Charoen Pokphan Indonesia, using financial ratios. This study uses secondary data derived from the financial statements of Japfa Confeed Indonesia in 2022, 2023 and the financial statements of PT Charoen Pokphan Indonesia in 2023. The results showed that the financial ratio analysis of PT Japfa Comfeed Indonesia (JPFA) in 2023 showed a decrease in liquidity compared to 2022, although it was still sufficient for short-term obligations and better than CPIN. Activity ratios stagnated, while leverage increased with a higher debt burden than CPIN. JPFA's profitability also declined, with no dividend distribution, in contrast to CPIN which paid dividends. These results reflect JPFA's financial challenges amid competition with CPIN in the same year. From this research it can be concluded that PT Japfa Comfeed Indonesia's finances in 2023 are still quite good and able to fulfill short-term obligations, but when compared to its main competitor, in 2023 it appears that PT Charoen Pokphan Indonesia is better performing.
PENGARUH MOTIVASI KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN DENGAN KETERLIBATAN KARYAWAN SEBAGAI VARIABEL MEDIASI Gunawan, Yakub; Andika, Dade; Barqa, Malviyola El; Tyas, Ari Anggarani Winadi Prasetyoning
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i4.16143

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, pengembangan karir, dan keterlibatan karyawan terhadap kinerja karyawan di PT Sandi Karya Wiguna, sebuah perusahaan yang bergerak di bidang Mekanikal dan Elektrikal Engineering, dengan menggunakan metode analisis Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui program SmartPLS 3. Pengumpulan data dilakukan terhadap karyawan PT Kreatif Nusantara Mandiri menggunakan kuesioner terstruktur. Sampel penelitian terdiri dari 57 responden yang dipilih melalui teknik non-probability sampling. Hasil analisis menunjukkan bahwa dari tujuh hipotesis yang diuji, lima hipotesis mengindikasikan adanya pengaruh positif signifikan antar variabel yang diteliti. Motivasi kerja dan pengembangan karir terbukti memiliki pengaruh positif signifikan terhadap keterlibatan karyawan, sementara keterlibatan karyawan berpengaruh positif signifikan terhadap kinerja karyawan. Selain itu, ditemukan bahwa keterlibatan karyawan memediasi hubungan antara motivasi kerja dengan kinerja karyawan, serta antara pengembangan karir dengan kinerja karyawan. Namun demikian, dua hipotesis lainnya menunjukkan pengaruh positif namun tidak signifikan, yaitu motivasi kerja terhadap kinerja karyawan dan pengembangan karir terhadap kinerja karyawan.
Co-Authors Andika, Dade Artib, Shadiqy Barqa, Malviyola El Nurhaliza, Novia Dewi Siti Tyas, Ari Anggarani Winadi Prasetyoning Yanuar Ramadhan Yusnaini Yusnaini Yusnaini Yusnaini