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Jurnal Comparative : Ekonomi Dan Bisnis
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 27459632     DOI : DOI : 10.31000/combis
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Comparative: Ekonomi Dan Bisnis merupakan sarana bagi para penulis dan dosen untuk melaksanakan salah satu tridarma perguruan tinggi yaitu penelitian. Jurnal ilmiah ini untuk membantu para dosen Fakultas Ekonomi dan Bisnis baik program studi manajemen dan akuntansi serta dosen pada umumnya untuk mempublikasikan hasil penelitian tulisan dan kajian bidang ekonomi dan bisnis Adapun ruang lingkup jurnal yang akan dipublikasikan ekonomi, akuntansi, manajemen dan bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 168 Documents
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CURRENT RATIO, EARNING PER SHARE AND DEBT TO EQUITY RATIO AFFECTS STOCK RETURNS Widianti, Widianti; Apriyanti, Metha Dwi
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8048

Abstract

The purpose of this study was to determine the effect of the current ratio, earning per share and debt to equity ratio on stock returns in property and real estate sub sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all property and real estate sub sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linier regression analysis supported by SPSS V.25 program. The results show that the current ratio, earning per share and debt to equity ratio have an influence on stock returns.Keywords: Current Ratio, Earning Per Share, Debt to Equity Ratio, Stock Returns.
EMPLOYEE PERFORMANCE: SERVANT LEADERSHIP AND PERSONNEL COMMITMENT Dadang, Dadang; Megaster, Tekni; Rofiq, Iwan Setiawan
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8106

Abstract

This study aims to determine the contribution of servant leadership and personnel commitment to employee performance at PT. The true dynamic partners of the Independent Variables are servant leadership and personnel commitment while the dependent is employee performance. This study used a quantitative approach. The sample used in this study was 55 respondents using a random sampling method from a population of 55 workers at PT. True Dynamic Partners. Primary data collection was obtained from distributing questionnaires and secondary data was obtained from agencies. The results of this study show that Servant Leadership (X1) and Personnel Commitment (X2) make a positive contribution to employee performance (Y) at PT Mitra Dinamika Sejati. Servant Leadership and Personnel Commitment together contribute to employee performance. Keywords: Servant Leadership, Personnel Commitment, Employee Performance.
THE INFLUENCE OF TALENT MANAGEMENT ON EMPLOYEE PERFORMANCE R Tatang Purnawan; Rischa Permata; Siti Muthmainnah; Muljadi Muljadi
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8061

Abstract

 Currently we have entered the era of society 5.0 which is accompanied by various kinds of disruptions. Disruption is an era of massive changes due to the emergence of various new innovations due to technological advances. Organizations are required to have reliable and quality human resources with high performers who are able to adapt to technological advances. Human resources are organizational assets that must be managed proactively and strategically because the biggest challenge for organizations today is excelling in talent competence. This research aims to show the factors that help increase employee performance so that organizations can achieve their goals and be able to compete with similar organizations and how to implement a talent management strategy as a strategy to develop human resources in public organizations so as to produce superior human resources in the organization. This study uses a qualitative approach with grounded theory research, namely a theoretical study that uses data from previous studies to bring out the latest research models that discuss talent management and its effect on superior HR performance. The results of this study indicate that Talent Management affects employee performance by increasing the ability to carry out roles, handle change, the ability to master knowledge and skills and improve employee personal profiles (self-confidence, communication skills or a combination of both) and the ability to concentrate. In addition, the research results also suggest that management and employees need to align management strategies and communicate the impact of talent management as an effort to develop superior human resources.Keywords : Talent Management, The Development of Superior Human Resources, employee performance.
CURRENT RATIO, RETURN ON ASSET DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Imas Kismanah
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i2.8206

Abstract

The purpose of this study is to determine the effect of the current ratio, return on assets and leverage on financial distress partially and jointly in the Multi-Industry Sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2017 – 2020. The research population included all companies in various industrial sectors that were registered on the Indonesia Stock Exchange for the period 2017 – 2020. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 17 companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis method used is panel data logistic regression analysis. The results of this study indicate that simultaneously the variables current ratio, return on assets and leverage affect financial distress. Arcially the variable current ratio and leverage have no effect on financial distress, while the variable return on assets has a significant negative effect on financial distress.Keywords: Financial Distress, Current Ratio, Return On Assets, Leverage
UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT DELAY Imas Kismanah
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8204

Abstract

Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2018-2021. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.Teknik pengambilan sampel menggunakan teknik purposive sampling.Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan,Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia.Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif,leverage dan komite audit tidak berpengaruh terhadap audit delay. Kata Kunci : audit delay, ukuran perusahaan, leverage, komite audit
INFLASI, NILAI TUKAR RUPIAH, DAN SUKU BUNGA TERHADAP NET ASSET VALUE REKSA DANA SAHAM SYARIAH Imas Kismanah
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 1 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i1.8205

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terhadap net asset value  reksa dana saham syariah. Dalam penelitian ini data yang digunakan adalah data yang meliputi data persentase inflasi selama tahun 2017 hingga 2020. Sample penelitian ini menggunakan metode puposive sampling yaitu metode pengambilan sample dengan menggunakan kriteria tertentu, yaitu Net Asset Value Permodalan Nasional Madani (PNM) Amanah Syariah yang terdaftar di Bapepam-LK yang diambil 36 bulan terakhir periode januari 2017 – desember 2020. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh terhadap net asset value, nilai tukar rupiah berpengaruh negatif terhadap net asset value, dan suku bunga tidak berpengaruh terhadap net asset value. Kata Kunci : Net Asset Value, Inflasi, Nilai Tukar Rupiah, Suku Bunga
GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Kimsen Kimsen
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8325

Abstract

This study aims to determine the effect of Good Corporate Governance on tax management. Good Corporate Governance in this study uses the proxy of the board of commissioners, independent commissioners and the audit committee. The board of commissioners is measured by looking at the total number of members who are members of the board of commissioners, independent commissioners are measured by the number of independent commissioners over the total board of commissioners of the company and the audit committee is measured by the number of audit committees in the company. Tax management in this study is measured by effective tax rates (ETR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The total samples tested were 9 companies selected by purposive sampling technique so that the analyzed data amounted to 54 companies. The data analysis technique used panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that (1) the board of commissioners has a significant positive effect on tax management, (2) Independent Commissioners have no effect on tax management, (3) The Audit Committee has a significant negative effect on tax management, Keywords: Tax Management, Effective Tax Rate, Good Corporate Governance
DETERMINAN PERTUMBUHAN LABA DENGAN MENGGUNAKAN RASIO CAMEL PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2017 – 2021 Kimsen Kimsen
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i2.8326

Abstract

Tujuan dari penelitian ini untuk mengetahui determinan pertumbuhan laba dengan menggunakan rasio CAMEL (rasio CAR, NPF, NPM, BOPO dan FDR) pada perbankan syariah di Indonesia. Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017 – 2021.Populasi penelitian meliputi semua perbankan syariah di Indonesia periode 2017 – 2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 11 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs masing-masing Bank Umum Syariah. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Biaya Operasional Pendapatan Operasional (BOPO) dan Financing to Deposit Ratio (FDR) tidak berpengaruh dan Non Performing Financing (NPF) berpengaruh negatif terhadap pertumbuhan laba. Kata Kunci : Pertumbuhan Laba, Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Biaya Operasional Pendapatan Operasional (BOPO), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF)
ORGANIZATIONAL COMMUNICATION AND HR SUPERVISION OF PT. WORK PRODUCTIVITY. XYZ IN TANGERANG Muh Hasan; Rifky Setiawan
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8215

Abstract

This study aims to analyze the effect of Organizational Communication and HR Supervision on Work Productivity at T. XYZ. The sample of this research is 60 respondents of employees of T. XYZ with a population of 150. The method used is a quantitative method. Primary data collection was obtained from distributing questionnaires and secondary data obtained from the company. The analytical technique used is multiple linear regression analysis using SPSS software version 22. The results showed that partially the Organizational Communication variable (X1) did not have a positive effect on Work Productivity (Y). This is indicated by tcount > ttable which is 3,501 > 2,2521, HR Supervision (X2) has a positive effect on Work Productivity (Y). This is indicated by tcount > ttable which is 6.428 > 2,2521 and the regression significant value of 0.000 is smaller than 0.05. And simultaneously the variables of Organizational Communication (X1) and HR Supervision (X2) have a positive effect on Work Productivity (Y), namely Fcount > Ftable of 103.262 > 3,15. With multiple regression equation value Y = 2.543+ 0.323X1 + 0.622X2 + e with a coefficient of determination of 39.90%, the rest is influenced by other factors not examined.Keywords: Organizational Communication, HR Supervision, Work Productivity
FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI Ahmad Zakki Mubarok; Dede Sunaryo; Ahmad Jayanih; Pika Prawesti
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8260

Abstract

This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size 

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