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INDONESIA
Pusat Publikasi Ilmu Manajemen
Published by Universitas Nusa Nipa
ISSN : 30254396     EISSN : 3025440X     DOI : 10.59603
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 203 Documents
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Analisis Manajemen Waktu Siswa Sekolah Dasar Melalui Jurnal Harian Maulida Fazidatur Rofi; Tsania Sakinatun Nisa; Aditya Hening Widyastuti; Muhammad Nofan Zulfahmi
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 1 (2025): Januari : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i1.671

Abstract

The use of daily journals as a time management tool among elementary school students has significant benefits in helping them identify priorities, set goals, and manage the balance between studying and playing. By recording daily activities, students can monitor the allocation of time spent on productive and non-productive tasks, allowing them to develop good habits from an early age. Research shows that daily journals not only improve learning efficiency but also help students become more organized, reduce stress levels, and enhance time management skills that will be useful in the future. For successful implementation, structured strategies are needed, including training for students, the design of engaging journals, and active involvement from teachers and parents in monitoring and providing guidance. While challenges such as students' inconsistency in filling out journals and time limitations exist, solutions like reward systems and simplifying activity logging can be applied. Regular evaluations, through weekly reflections and feedback from teachers, allow students to improve their time management and boost academic performance. Collaboration between teachers and parents plays a crucial role in enhancing the effectiveness of daily journals as a learning tool that supports better time management for students.
Peran Strategis Pendidikan dan Kesehatan dalam Pembangunan Ekonomi: Membangun Human Capital untuk Masa Depan Nermelita Kaloko; Nurhapijah Sihombing; Syahrina Aisyah Lubis; Tukma Putri Romaito Tanjung
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 1 (2025): Januari : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i1.707

Abstract

Education and health are two main pillars in human development that are closely related. Both contribute greatly to economic growth, improving the quality of life, labor productivity, and encouraging innovation. This study uses a qualitative method with literature studies from journals, books, and other references related to human capital, education, and economic growth. Education is seen as an essential social service, while health includes physical, mental, and social well-being. Human capital is a crucial component in supporting organizational success and economic development.
Pengaruh Motivasi dan Pelatihan terhadap Kinerja Pegawai dengan Budaya Kerja sebagai Variabel Intervening Ena Marliana; Dedi Kusmayadi; Edy Suroso
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.745

Abstract

This research aims to examine the influence of motivation and training on performance with work culture as an intervening variable. The study was conducted on Civil Servants in General Functional Positions and Certain Functional Positions in the City of Tasikmalaya. Sampling was carried out using techniques proportionate stratified random sampling, with a total sample size of 374 samples, in 37 regional apparatus organizations in Tasikmalaya City. The research instrument used was a questionnaire with scale likert. The analysis technique used is path analysis using the SPSS application. The results of this research show that 1) Motivation, Training and Performance are in good condition. Meanwhile the Work Culture is in Very Good Condition; 2) Motivation has a positive and significant effect on work culture; 3) Training has a positive and significant effect on work culture; 4) Motivation has a positive and significant effect on performance; 5) Training has a positive and significant effect on performance; 6) Work culture has a positive and significant effect on performance; 7) Motivation and training have a positive effect on work culture; 8) Motivation, training and work culture have a positive effect on performance.
Pengaruh Kompensasi Financial dan Non Financial terhadap Kinerja Pegawai Bank Perkreditan Rakyat Modern Express Cabang Serui Kabupaten Kepulauan Yapen Agoeng Karyanto; Korenus Reri; Waspada Meliala
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.751

Abstract

This research aims to determine the significant influence of financial and non-finansial compensation on employee performance at the Modern Express People's Credit Bank, Serui Branch, Yapen Islands Regency. Modern Express People's Credit Bank, Serui Branch, Yapen Islands Regency is a finansial institution that operates in the banking sector. As an organization. For this reason, it is necessary to carry out more in-depth and specific research regarding the influence of financial and non-financial compensation on employee performance at the Modern Express People's Credit Bank, Serui Branch, Yapen Islands Regency. This research uses a quantitative analysis method where surveys and questionnaires are carried out as tools to collect data. The data analysis techniques used consist of validity and reliability tests, normality tests, multiple linear regression, F tests and t tests. The sample used in this research was 33 respondents. The results of this research show that there is a significant influence. Based on the results of statistical tests using the SPSS 25 application, the results of financial compensation on employee performance obtained a significant value of 0.000 < 0.05, the results of non-financial compensation on employee performance obtained a significant value of 0.000 < 0.005, the results were jointly significant. The same thing carried out using the T test is 0.000 < 0.005, which means that there is a significant influence of financial and non-finansial compensation on employee performance.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Febrina Cahyaningtias; Uswatun Khasanah; Triana Yuniati
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.763

Abstract

This study aims to test and analyze the influence of capital structure, firm size, and profitability on firm value. This research employs a quantitative research method, with secondary data sourced from the annual financial statements of companies listed on the Indonesia Stock Exchange. The population and sample in this study are companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling based on specific criteria, resulting in 160 samples. The analysis methods used are descriptive statistical tests, classical assumption tests, panel data regression analysis, and hypothesis testing. The results of this study show that: (1) capital structure does not affect firm value; (2) firm size does not affect firm value; (3) profitability has a positive and significant effect on firm value. These findings provide both theoretical and practical contributions to understanding the factors that influence firm value in the basic industry and chemical sector in Indonesia.
Pengaruh Dividend Per Share, Dividend Payout Ratio dan Net Profit Margin terhadap Harga Saham pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2019-2023 Nur Alfriani Handayani; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.764

Abstract

This research uses a quantitative approach to analyze the effect of dividend per share, dividend payout ratio, and net profit margin on stock prices of LQ45 companies listed on the Indonesia Stock Exchange. The population of this study consists of 45 companies included in the LQ45 index during the 2019-2023 period, with a sample size of 125 data points. The results indicate that dividend per share (DPS) has a positive effect on stock prices, while the dividend payout ratio (DPR) and net profit margin (NPM) have a negative effect on stock prices.
Pengaruh Struktur Kepemilikan, Debt Maturity, dan Kualitas Laporan Keuangan Terhadap Efisiensi Investasi Raisah Nur Hotimah; Uswatun Khasanah; Triana Yuniati
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.765

Abstract

This study aims to examine and analyze the influence of ownership structure, debt maturity, and financial reporting quality on investment efficiency in energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. This research employs a quantitative research method using secondary data obtained from the companies' annual financial statements. The population of this study consists of all energy sector companies listed on the Indonesia Stock Exchange during the specified period, with samples selected using a purposive sampling technique based on specific criteria, resulting in a total of 105 samples. The analytical methods used include descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to test the hypotheses. The results of this study indicate that: (1) ownership structure, as measured by institutional ownership, has a positive and significant relationship with investment efficiency, while managerial ownership has no effect on investment efficiency; (2) debt maturity has a positive and significant relationship with investment efficiency; (3) financial reporting quality has no effect on investment efficiency. These findings provide theoretical and practical contributions to understanding the factors influencing investment efficiency in energy sector companies in Indonesia.
Pengaruh Sosialisasi, Pengetahuan, Sanksi Perpajakan, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Studi Kasus Pada KPP Bekasi Utara Riska Dwi Nurcahyani; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.766

Abstract

The purpose of this research is to examine and analyze the Influence of Socialization, Knowledge, Tax Sanctions, and Tax Amnesty on the Compliance of Individual Taxpayers. This research method uses a quantitative research method, with the type and source of data being primary data obtained from the distribution of questionnaires. The population and sample of this study are taxpayers registered at KPP Pratama Bekasi Utara. The sampling technique used is purposive sampling with nonprobability sampling involving 112 respondents. The analysis methods used are descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests (partial), F-tests (simultaneous), coefficient of determination (r2) tests, and multiple linear regression tests. The results of this study indicate that tax socialization has a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax knowledge does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax sanctions have a positive and significant effect on the compliance of individual taxpayers at KPP Pratama Bekasi Utara, tax amnesty does not affect the compliance of individual taxpayers at KPP Pratama Bekasi Utara, and tax socialization, tax knowledge, tax sanctions, and tax amnesty simultaneously (together) have a positive and significant effect on the compliance of individual taxpayers.
Pengaruh Tarif Pajak Efektif, Mekanisme Bonus, Kontrak Utang, dan Penghindaran Pajak Terhadap Harga Transfer: Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesi Tahun 2019-2023 Riska Fatikasari; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.767

Abstract

The purpose of this study was to test and analyze the effect of effective tax rate, bonus mechanism, debt covenant, and tax avoidance on transfer pricing. This research method used quantitative research methods, with the types and sources of data used are secondary data obtained through the annual financial statements of companies listed on the Indonesian Stock Exchange. The population and samples in this study are the financial statements of basic industrial and chemical sector companies listed on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resulted in a sample of 110 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that: (1) effective tax rate has no effect on transfer pricing; (2) bonus mechanism has a positive effect on transfer pricing; (3) debt covenant has a positive effect on transfer pricing; (4) tax avoidance has a positive effect on transfer pricing.
Pengaruh Capital Intensity, Leverage, dan Likuiditas dengan Profitabilitas Sebagai Variabel Moderasi Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Syahdilla Aulia Rahman; Cris Kuntadi; Rachmat Pramukty
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.768

Abstract

The purpose of this research is to analyze the effect of capital intensity, leverage, and liquidity on tax aggressiveness and the effect of profitability in moderating capital intensity, leverage, and liquidity on tax aggressiveness. This study uses a quantitative method, with data sources derived from the annual financial reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examined 79 companies. In this study, the purposive sampling method was used to select samples; 36 company samples were selected over five years of observation, so that a total of 180 samples met the criteria. The results of the study indicate that capital intensity has a significant positive effect on tax aggressiveness, leverage has a significant positive effect on tax aggressiveness, and liquidity has a significant positive effect on tax aggressiveness. Profitability cannot moderate the effect of capital intensity and leverage on tax aggressiveness and profitability can moderate the effect of tax aggressiveness on liquidity.

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