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Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30255899     EISSN : 30254728     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 259 Documents
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Pengaruh Kompetensi Sumber Daya Manusia Manusia dan Burnout Terhadap Kinerja Karyawan (Studi Kasus di CV Asih Suminar) Arya Karmila; Niken Widyastuti
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.83

Abstract

Every company formed has a vision and mission that must be carried out to achieve goals. To achieve the goals to be achieved, competent human resources are needed in their respective fields. However, nowadays many people are not working according to their competence because they are looking for income. While working, it is undeniable that employees will feel anxious and lead to burnout. Employee performance will go well if they have the same competence as their job and also do not feel burnout. The purpose of this study was to determine the effect of human resource competence and burnout on employee performance at CV Asih Suminar. In this study involved 30 respondents using descriptive qualitative research. Data collection is done by interviews, observation and documentation. With the result that competence lacks influence while burnout has an influence on performance.
Pengaruh Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), Perilaku Belajar Dan Metode Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi : Studi Kasus Pada Universitas Islam Majapahit Mojokerto Dan STIE AMM Mataram Hari Setiono; Muhammad Bahril Ilmiddaviq; Agus Khazin Fauzi; Nur Ainiyah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.86

Abstract

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.
Analisis Kinerja Karyawan Pada PT Paragon Techonology and Innovation Tiara Rosita Putri; Efriyani Sumastuti; M. Fajar Darmaputra
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.87

Abstract

This study examined the effectsl of workload, stress, job appraisal, professionalism, and skills on employee performance among workers at PT Paragon Technology and Innovation. Using the Yamane formula and purposive sampling methods, a total of 75 individuals were found. Workload lhas a strongl favorable impact lon employee performancel, citing SPSS data. lWork stress has al considerable beneficial impact on employee performance, as demonstrated by the computed lt value ofl 3.901 lwith la significance value ofl 0.001 <0.05.l This suggests that lH1 is acceptedl. The calculated t lvalue ofl 3.361 indicates that H2 is rejected. H3 is approved since lthe regression coefficient value of 3.383 (positive)l and the lsignificance value of 0.001l<0.05 show that work appraisals significantly improve employee performance. H4 is rejected, according to lthe regression coefficient value ofl 1.348 l(positive)l and lthe significance value ofl 0.182 > 0.05. The computed F value of 21.812, lwith a significance valuel of 0.000 > 0.05, indicates that lH4 is acceptedl; work evaluation, lprofessionalism, andl talents all positively impact employee performance at the same time. This demonstrates that skills significantly improve worker performance. At 3.343, the regression coefficient is positive and has a significance level lof 0.001 < 0.05l.
Pengaruh Corporate Image dan Competitive Advantages Terhadap Economics Performance Dirvi Surya Abbas; Savera Wulan Pratiwi; Hesty Erviani Zulaccha
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.91

Abstract

The purpose of this study is to determine the effect of corporate social responsibility, corporate image and competitive advantage on economic performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research time period used is 4 years, namely the 2018-2021 period. The population of this study includes all state-owned companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0. The results of this study indicate that Corporate Social Responsibility and Corporate Image have no effect on Economics Performance, while Competitive Advantage has an effect on Economics Performance.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Manajemen Laba Geo Putri; Dirvi Surya Abbas; Mulyadi Mulyadi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.92

Abstract

The purpose of This study aims to identify and examine the effect of tax planning, deferred tax expense and firm size on earnings management practices. The sample in this study is the consumer goods and industrial sub-sector companies listed on the Indonesia Stock Exchange with an observation period of 2015 to 2019. The results of this study indicate that tax planning has no effect on earnings management, deferred tax expense affects earnings management and firm size affects earnings management.
Pengaruh Konsentrasi Kepemilikan, Ukuran Dewan Komisaris, Ukuran Komite Audit, Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure Sarah Nurjanah; Dirvi Surya Abbas; Hamdani Hamdani
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.93

Abstract

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Intellectual Capital Bagas Saputra; Dirvi Surya Abbas; Daniel Rahandri
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.94

Abstract

The purpose of this study was to determine the effect of company size and leverage on intellectual capital in manufacturing companies in the food and beverage sub-sector. The research time period used is the 2015-2019 period. The population of this study includes all Food and Beverage Sub-Sector Manufacturing companies listed on the BEI for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logical regression analysis. The simultaneous research results show that company size and leverage have an effect on intellectual capital. The results of the research partially show that leverage has a significant positive effect on intellectual capital and company size do not have a significant effect on intellectual capital.
Pengaruh Perencanaan Pajak, Multinationality dan Intangible Assets Terhadap Keputusan Transfer Pricing Yuliani Fadillah Azzahra; Dirvi Surya Abbas; Daniel Rahandri
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.95

Abstract

The purpose of this study is to determine the effect of tax planning size, multinationality and intangible assets with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the established criteria, 8 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results of the study partially show that tax planning has a positive effect on Transfer Pricing decisions. Multinatinality negatively affects Transfer Pricing decisions. Intangible assets have no influence on Transfer Pricing decisions.
Pengaruh Merger Dan Konglomerasi Terhadap Penilaian Industri Muhammad Yasin; Danendra Bramantyo; Jasmine Damayanti; M. Ibrahim Baihaqi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.103

Abstract

Merge is the origin of the word merger that we currently know, which comes from a word which means in Indonesian, namely to combine or fuse. According to the definition of the Encyclopedia of Banking and Finance, merger itself is defined as combining two or more entities or companies, where the large one takes the small one and then the one who continues the business usually uses the same name. Meanwhile, according to the republican government, a merger is defined as a legal act carried out by two or more companies to merge with another existing company and then the merging companies are dissolved.
Pengaruh Pelatihan Dan Promosi Terhadap Kinerja Pada Unit Personalia Di Badan Kepegawaian Pengembangan Sumber Daya Manusia (BKPSDM) Kota Siti Rohmah; Yudiyanto Joko Purnomo
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.109

Abstract

This research was conducted on Bandung City BKPSDM employees. The aim of this research is to determine the description and influence of Training and Promotion on Performance in the Personnel Unit at the Bandung City Human Resources Development Personnel Agency (BKPSDM). The method used in this research is a quantitative method. The population in this study was 36 respondents who took part in training and job promotions. This research uses the census method and uses a questionnaire for data collection. The results of the validity test and reliability test using the Person Product Moment correlation method and Cronbach's Alpha, it is known that the items created are valid and calculations show that partial training has a significant positive effect on performance, while partial promotion has a significant positive effect on performance. The results of calculating the value of the Influence of Training and Promotion simultaneously by looking for the Determination Coefficient shows how much influence there is between the two variables which can be examined from the R value and is 0.743. The value of the r square (R2) is 0.552, so the Coefficient of Determination (KD) is 0.552 x 100%= 55.2%, this means that the influence of training and promotion on performance is 55.2% while the remaining 44.8% is influenced by other variables.

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