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Pengaruh Good Corporate Governance (GCG), Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Indriana Damaianti
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.

Pengaruh Kompensasi Terhadap Kinerja Pegawai Di Kantor Kecamatan Caringin Kabupaten Garut Iis Iskandar Joesoef
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Abstract : The factors of decreasing the performance of employees in Caringin District Office Garut Regency is the impact of the inappropriate compensation given to the employees. With the compensation can increase the effectiveness of work to achieve corporate organizational goals. Compensation is one of the operational functions in human resources, which regulates the wage / salary and services provided by the company to its employees in return for what has been given to the employee. The method used in this research is by using descriptive research method with quantitative approach. Based on the results of research results of the test using SPSS Version 23 all variables used are declared valid, regression test results generated through SPSS processing is equal to 0.939 or 93.9%. This means that the degree of attachment between independent and dependent variables is 93.9% with the scale of measurement of 100% attachment then in this case 6.10% Compensation in Caringin District Office of Garut Regency influenced by other variables not discussed in this study. In the table is influenced by other variables that are not discussed in this study. In the ANOVA table we can see that the value of the coefficient of degree of deviation is 1. There is a positive and significant relationship between the independent variable and the dependent variable.

Pengaruh Komitmen Organisasi dan Kepuasan Kerja Terhadap Kinerja Guru Studi Pada SMP PGII 1 Kota Bandung Wiara Sanchia Grafita Ryana Devi
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 1 No 2 (2019): Agustus 2019
Publisher : Universitas Insan Cendekia Mandiri

Abstract: This study aims to analyze the Effect of Organizational Commitment and Job Satisfaction on Teacher Performance and to find out Organizational Commitment, Job Satisfaction and Teacher Performance in SMP PGII 1 Bandung. Where the population of 43 by using a sampling technique that is saturated sample where the entire population is sampled. The research method used in this research is descriptive research method and multiple correlation analysis data processing assisted with SPSS V 23.0 for Windows. The statistical test results partially show that Organizational Commitment has no significant effect on Teacher Performance. Job Satisfaction has a significant effect on Teacher Performance. Simultaneously the results of the study indicate that there is an influence between Organizational Commitment, and Job Satisfaction significantly influence Teacher Performance.

PENGARUH SALES GROWTH (SG), CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSETS TURN OVER (TATO), RETURN ON ASSETS (ROA) TERHADAP PRICE TO BOOK VALUE (PBV) (Studi Pada PT Indofarma Tbk. Yang Terdaftar Di BEI Periode 2012-2019) Yoyo Sudaryo; Dyah Purnamasari; Nunung Ayu Sofiati; Astrin Kusumawardani
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 1 (2020): Februari 2020
Publisher : Universitas Insan Cendekia Mandiri

ABSTRACT: Investors' consideration in investing, one of which is a high Company Value, where the value of one company is measured by Price to Book Value (PBV). Likewise, PT Indofarma Tbk, a company that was the subject of research, in the 2012-2019 period, the value of the company tended to increase, which was thought to be caused by Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER) variables, Total Assets Turn Over (TATO), Return On Assets (ROA). The purpose of this study was to determine the Effect of Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) to Price to Book Value (PBV). The method used is descriptive and verification methods. With secondary data type sourced from www.idx.co.id. Analysis techniques used to answer the problem formulation of Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) and Price to Book Value (PBV) using descriptive analysis and correlation analysis (R). The results showed that: 1) Average PBV value 8.33 times, 2) Average value of SG 5.13%, 3) Average value of CR 140.94%, 4) Average value of 127.73% DER, 5) Average value average TATO 1.14%, 6) Average ROA value of 0.14%. Based on a partial verification analysis 7) SG has a negative and not significant effect on PBV with a correlation value of -0.563, 8) CR has a negative and insignificant effect on PBV with a correlation value of -0,660, 9) DER has no significant positive effect on PBV with a correlation value of 0.141, 10) TATO has a significant negative effect on PBV with a correlation value of -0.233, 11) ROA has no significant positive effect on PBV with a correlation value of 0.055. Based on simultaneous verification analysis 12) Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) have a not significant positive effect on Price to Book Value (PBV) with a correlation value of 0.643. Keywords: Price to Book Value (PBV), Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) ABSTRAK: Pertimbangan investor dalam melakukan investasi, salah satunya adalah Nilai Perusahaan yang tinggi, dimana nilai perusahaan yang salah satunya diukur dengan Price to Book Value (PBV). Demikian pula dengan PT Indofarma Tbk perusahaan yang menjadi subjek penelitian dimana pada periode 2012-2019 nilai perusahaannya cenderung meningkat yang diduga disebabkan oleh variabel Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA). Tujuan penelitian ini untuk mengetahui Pengaruh Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) terhadap Price to Book Value (PBV). Metode yang digunakan adalah metode deskriptif dan verifikatif. Dengan jenis data sekunder yang bersumber dari www.idx.co.id. Teknik analisis yang digunakan untuk menjawab rumusan masalah Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) dan Price to Book Value (PBV) menggunakan analisis deskriptif dan analisis korelasi (R). Hasil penelitian menunjukan bahwa : 1) Nilai Rata-rata PBV 8.33 Kali, 2) Nilai Rata-rata SG 5.13%, 3) Nilai Rata-rata CR 140.94%, 4) Nilai Rata-rata DER 127.73%, 5) Nilai Rata-rata TATO 1.14%, 6) Nilai Rata-rata ROA 0.14%. Berdasarkan analisis verifikatif secara pasrsial 7) SG berpengaruh negatif dan tidak signifikan terhadap PBV dengan nilai korelasi -0,563, 8) CR berpengaruh negatif dan tidak signifikan terhadap PBV dengan nilai korelasi -0,660, 9) DER berpengaruh positif tidak signifikan terhadap PBV dengan nilai korelasi 0,141, 10) TATO berpengaruh negatif tidak siginifikan terhadapm PBV dengan nilai korelasi -0,233, 11) ROA berpengaruh positif tidak signifikan terhadap PBV dengan nilai korelasi 0,055. Berdasarkan analisis verifikatif secara simultan 12) Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) berpengaruh positif tidak signifikan terhadap Price to Book Value (PBV) dengan nilai korelasi 0,643. Kata Kunci : Price to Book Value (PBV), Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA)

Pengaruh Knowledge Management, Budaya Organisasi Dan Komitemen Organisasi Terhadap Kinerja Karyawan (Studi Pada Karyawan Bagian Produksi PT Daya Anugrah Mandiri) Ardinal Djalil
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 1 (2020): Februari 2020
Publisher : Universitas Insan Cendekia Mandiri

ABSTRACT: The era of globalization has hit various aspects of human life. In the economic field, this has a significant impact on industries in Indonesia, both in the trading, manufacturing, and service industries. Employee performance is a matter of great concern to the company so, the management of employee knowledge influences that employee performance improvement through knowledge management, development of organizational culture, and increased organizational commitment from employees. This study aims to determine how respondents respond to knowledge management, organizational culture, organizational commitment to employee performance, and to see how much influence knowledge management, corporate culture, organizational commitment on employee performance, partially or simultaneously. The method used in this research is quantitative. Data collection was carried out through a literature study and distributing questionnaires to 86 respondents. Sampling with Proportional Simple Random Sampling. Data analysis using multiple linear analyses. The results showed that: Respondents 'responses to knowledge management, organizational culture, and employee performance were in a good category, and respondents' responses to organizational commitment were in the sufficient category. Regression equation Y = 21,678 + 0,374X1 + (-0,045X2) + 0,169X3 + e, shows knowledge management, organizational culture, organizational commitment has a positive effect on employee performance. Correlation results (R) of 0.467, indicating that there is a moderate relationship between knowledge management, organizational culture, organizational commitment to employee performance. The results of the coefficient of determination (R2), indicate that the magnitude of the influence of knowledge management, organizational culture, organizational commitment to employee performance by 21.8%, the remaining 78.2% by variables not examined in this research model. ABSTRACT: Era globalisasi telah melanda berbagai aspek kehidupan manusia. Dalam bidang perekonomian hal ini membawa dampak yang cukup besar bagi industri- industri di Indonesia baik itu industri perdagangan, manufaktur maupun jasa kinerja karyawan menjadi hal yang sangat di perhatikan oleh perusahaan, sehingga peningkatan kinerja karyawan dipengaruhi oleh pengelolaan pengetahuan karyawan melalui knowledge management, perbaikan budaya organisasi, dan peningkatan komitmen organisasi dari karyawan. Penelitian ini bertujuan untuk mengetahui bagaimana tanggapan responden mengenai knowledge management, budaya organisasi, komitmen organisasi dengan kinerja karyawan, serta untuk melihat seberapa besar pengaruh knowledge management, budaya organisasi, komitmen organisasi terhadap kinerja karyawan, secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Pengumpulan data dilakukan melalui studi pustaka dan penyebaran kuesioner kepada 86 responden. Pengambilan sample dengan Proportional Simple Random Sampling. Analisis data menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa: Tanggapan responden terhadap knowledge management, budaya organisasi, dan kinerja karyawan berada dalam kategori baik, serta tanggapan responden terhadap komitmen organisasi berada dalam kategori cukup. Persamaan regresi Y = 21,678 + 0,374X1 + (-0,045X2) + 0,169X3 + e, menunjukkan knowledge management, budaya organisasi, komitmen organisasi berpengaruh positif terhadap kinerja karyawan. Hasil korelasi (R) sebesar 0,467, menunjukkan bahwa terjadi hubungan yang sedang antara knowledge management, budaya organisasi, komitmen organisasi terhadap kinerja karyawan. Hasil koefisien determinasi (R2), menunjukkan bahwa besarnya pengaruh knowledge management, budaya organisasi, komitmen organisasi terhadap kinerja karyawan sebesar 21,8%, sisanya 78,2% dipengaruhi oleh variabel yang tidak diteliti dalam model penelitian ini.

Pengaruh Jaminan Kesehatan Kerja Dan Kompensasi Finansial Terhadap Motivasi Kerja Pegawai (Studi Pada Dinas Pemadam Kebakaran Dan Penanggulangan Bencana Kota Bandung) Lukman Hakim
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 1 (2020): Februari 2020
Publisher : Universitas Insan Cendekia Mandiri

ABSTRACT: Human resources' existence plays a significant role in the success of a company, so many companies realize that human resources in the company can provide a competitive advantage. In the company of labor is the motor of the company, the assets of the company, which is an investment for a company to increase productivity. As a company asset, the welfare guarantee given by the company to workers or employees is an obligation that must be adjusted to their needs. Also, to realize the goals of the company, of course, there needs to be compensated as one of the motivations for employees In this study, the author used a research method based on descriptive statistics with a quantitative approach. The sample in this study consisted of 30 employees of the Bandung City Fire Department. The analysis used was multiple regression analysis. Based on the results of the study, it was found that the Occupational Health Insurance and Financial Compensation jointly had an effect of 85.8% on employee work motivation. The remaining 14.2% caused ABSTRAK: Keberadaan sumber daya manusia memiliki peranan besar bagi kesuksesan sebuahperusahaan, sehingga banyak perusahaan menyadari bahwa unsur manusia dalam perusahaan itu dapat memberikan keunggulan daya saing. Di dalam perusahaan tenaga kerja merupakan motor penggerakperusahaan, aset perusahaan yang merupakan investasi bagi suatu perusahaan untuk meningkatkan pruduktivitas. Sebagai aset perusahaan, maka jaminan kesejahteraan yang diberikan oleh perusahaan terhadap buruh atau karyawan adalah kewajiban yang harus disesuaikan dengan kebutuhannya. Selain itu guna mewujudkan tujuan perusahaan, tentu perlu adanya kompensasisebagai salah satu motivasi bagi para karyawan Dalam penelitian ini Penulis menggunakan metode penelitian berdasarkan statistik deskriptif dengan pendekatan kuantitatif, sample dalam penelitian ini sebanyak 30orang pegawai Dinas Pemadam Kebakaran Kota Bandung, analisis yang digunakan yaitu analisis regresi berganda. Berdasarkan hasil penelitian diketahui Jaminan Kesehatan Kerja Dan Kompensasi Finansial secara bersama-sama berpengaruh sebesar 85,8% terhadap motivasi kerja pegawai. Adapun sebesar 14,2% sisanya disebabkan oleh variabel-variabel lain diluar variabel tersebut yang tidak dilibatkan dalam penelitian ini.

PENGARUH RETURN ON ASSETS, RETURN ON EQUITY DAN NET INTEREST MARGIN TERHADAP RETURN SAHAM BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2015-2019. Aam Abdul Salam
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

ABSTRACT: From this research aims to find out return on assets, return on equity and net interest margin that affect simultaneously or in part against the share price on the Indonesia Stock Exchange. This research is a comparative causal data source used from bank aunual reports 2015 to 2019 from the Indonesia Stock Exchange. According to the criteria in this study, the sample is 4 i.e. state-owned banks. To analyze models and test research hypotheses, we used several statistical methods of linear regression analysis. Based on the results of hypothetical research and tests, we can conclude as follows: 1) ROA, ROE and NIM have a significant effect on stock returns. 2) ROA and ROE ratios, partially affecting stock returns, while NIM ratios have been shown to have no affect. Keywords : Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), return shares.

PENGARUH KUALITAS LAYANAN, MINAT BELI DAN KEPUASAN PELANGGAN DALAM MEMBENTUK LOYALITAS PELANGGAN Muhammad Faisyal Nurkhalik
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Abstrac This study aims to determine the effect of Service Quality, Buying Intention, and Customer Satisfaction factors on Rumah Makan Sop Kaki 999 Bandung Khas Mas Udin , this type of research uses a qualitative approach. the population of this study is Rumah Makan Sop Kaki 999 Bandung Khas Mas Udin consumers, and the samples used in this study were 62 respondents where data collection methods using a questionnaire, data analysis in this study uses the SPSS application, namely multiple linear regression analysis with the equation Y = a + b1x1 + b2x2 + b3x3. Based on the results of the analysis that has been described in the results obtained that the variable X1 Service Quality, variable X2 Buying Intention, and variable X3 Customer Satisfaction significantly influence the variable Y Consumer Loyalty decisions on Rumah Makan Sop Kaki 999 Bandung Khas Mas Udin. By 88.6% while the rest is influenced by other variables not research in this study. With a regression equation Y = 1,022 + 0,222 X1 + 0,721 X2 + 0,024 X3. Keywords:Service Quality Factors, Buying Intention,Customer Satisfaction

RANCANG BANGUN SISTEM INFORMASI PENGGAJIAN DAN ABSENSI KARYAWAN MEGARA HOTEL PEKANBARU BERBASIS WEB Hadion Wijoyo
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Penelitian ini berjudul “Rancang Bangun Sistem Informasi Penggajian Karyawan Pada Megara Hotel Pekanbaru”. Tujuan penelitian ini adalah untuk menganalisis dan merancang sistem informasi penggajian dan absensi karyawan Megara Hotel Pekanbaru. Proses penggajian karyawan yang digunakan Pada Megara Hotel Pekanbaru saat ini masih menggunakan cara konvensional yaitu dengan cara mencatat pada pembukuan dan dibantu dengan Microsoft Office Excel, sehingga pada proses penggajian karyawan berjalan tidak efektif dan efisien. Dari permasalahan tersebut memunculkan gagasan untuk membuat suatu sistem informasi berbasis web, yang di dalamnya dapat melakukan pengelolaan penggajian karyawan yang terkomputerisasi. Metode penelitian yang digunakan adalah Studi Kepustakaan (Library Research) dan Studi Lapangan (Field Research). Terdapat tiga aktor/user pada sistem informasi ini yaitu Karyawan, Admin dan Finance. Karyawan hanya dapat mengakses halaman absensi. Kemudian admin dapat mengakses dan mengelola absensi karyawan, data karyawan, divisi karyawan, jabatan karyawan dan data users. Dan Finance dapat mengakses data lembur, transaksi gaji, laporan absensi, laporan gaji serta slip gaji. Dengan adanya Sistem Informasi Penggajian Karyawan untuk bagian Finance diharapkan dapat mempermudah proses penggajian karyawan.

Pengaruh Leverage, Profitabilitas dan Good Coorporate Governance Terhadap Nilai Perusahaan Lulu Rahmawati; Muhammad Nurrasyidin; Su Mardi
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 3 No 1 (2021): Februari 2021
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/ekonam.v3i1.287

Abstract: The purpose of purpose of this study is to determine the influence of Leverage, Profitabilitas and Good Corporate Governance (GCG) on companies listed LQ-45 Index on Indonesian Stock Exchange. This study used secondary data from financial reports, annual reports, and other related information of companies listed LQ-45 on Indonesia Stock Exchage (IDX) in the 2015-2019 period. The population in this study were companies listed LQ-45 Index on the Indonesia Stock Exchange (IDX) in the 2015- 2019 period, which were total sample 50 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only profitability variable that affects firm value measured by Return on Assets (ROA) has a positive and significant effect on the firm value, meanwhile Leverage variable measured by Debt on Ratio (DER) has no effect on firm value, and Good Coorporate Governance (GCG) measured by the board of directors and the audit committee has no effect on firm value. Keywords: Firm Value, Good Corporate Governance (GCG), profitability, and leverage Abstrak: Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage, profitabilitas dan Good Coorporate Governance (GCG) terhadap nilai perusahaan pada perusahaan Indeks LQ-45. Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan, dan informasi terkait lainnya pada perusahaan Indeks LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan Indeks LQ-45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 yaitu dengan jumlah sampel sebanyak 50 perusahaan yang memenuhi beberapa kriteria yang telah ditentukan. Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya variabel Profitabilitas dengan proksi Return on Assets (ROA) yang mempengaruhi nilai perusahaan positif dan signifikan, sedangkan variabel Leverage dengan proksi Debt on Ratio (DER) tidak berpengaruh terhadap nilai perusahaan dan variabel Good Coorporate Governance (GCG) dengan proksi dewan direksi dan komite audit tidak berpengaruh terhadap nilai perusahaan.

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Wiara Sanchia Grafita Ryana Devi

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sanchiawiara@gmail.com

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Jl. Banten No.11, Kebonwaru, Kec. Batununggal, Kota Bandung, Jawa Barat 40272

Location
Kab. sidoarjo,

Jawa timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Wiara Sanchia Grafita Ryana Devi

Contact Email sanchiawiara@gmail.com

Phone +628112254511

Journal Mail Official sanchiawiara@gmail.com

Editorial Address Jl. Banten No.11, Kebonwaru, Kec. Batununggal, Kota Bandung, Jawa Barat 40272

Location Kab. sidoarjo, Jawa timur INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Wiara Sanchia Grafita Ryana Devi

Contact Email
sanchiawiara@gmail.com

Phone
+628112254511

Journal Mail Official
sanchiawiara@gmail.com

Editorial Address
Jl. Banten No.11, Kebonwaru, Kec. Batununggal, Kota Bandung, Jawa Barat 40272

Location
Kab. sidoarjo,

Jawa timur

INDONESIA