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<![CDATA[Pengaruh Agressivitas Pajak Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility ]]>
<![CDATA[kanji, Luciana]]>;
<![CDATA[Damayanti, Elvira]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 1 (2021): Juni 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Abstrak : Studi ini bertujuan untukk mengetahuii pengaruhH Agressivitas pajak dan Profitabilitass terhadapp Pengungkapan Corporaete Sociall Responsibilityy pada Perusahaaan Manufakturr yang terdaftarr di Bursa Efek IIndonesia tahun 2017 - 2019. VVariabel iindependen yang terdapatt dalamm studi ini ialah Agressivitas pajak serta Profitabiilitas, sedangkan untuk variabel dependennya ialah Pengungkapan Corporate Social Responsibility. Pengumpulan ddata yangg ddigunakan dalamm penelitiann ini mengenakan dataa sekunderr yang didapatkan dari website wwww.idx.co.id dengan mmenggunakan metoder purposivev sampling sehingga di miliki 10 perusahaan yang telah memenuhi kriteria penulis. analisis datai yang digunakan dalam studi ini ialah regresii linear berganda dengan memakai program SPSS versi 22 .Hasil studi menunjukkan jika Agressivitas Pajak berpengaruh signifikan terhadap Pengungkapan Corporate Social Responsibility. Sedangkan untuk Profitabilitas tidak berpengaruh terhadap Pengungkapan Corporate Social Responsibility.]]>
<![CDATA[Mengukur Potensi Financial Distress Dengan Melihat Pengaruh Rasio Keuangan Dan Ukuran Perusahaan ]]>
<![CDATA[Musdalifah, Musdalifah]]>;
<![CDATA[Saputra, Afdal Jaya]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 1 (2021): Juni 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Abstract : This studi aim to determine whether financial ratious aand compani size affect financiial distrees in manufacturing companis listed in the Indonesian Stock Exchage. Data collection using secondary data obtained from the STIEM Bongaya Makassar Investment Gallery using purposive sampling technique. The population is manufacturin companis in the basic indusry and cemichal sector, amounting to 70 companies, while the samples taken are 10. The results of the data are normality test, multicolonierity test, heterekedessity test. Methods of data analisys using multiple linier regresion with the help of SPSS 22 software.The resuls showead that the liquiidity ratio and the sovency ratio had a positive and significan effect in financial distress. Meanwhile, the profitability ratio is rejected because the results show thaat the profitability ratio his no efect on financial distres. The result showed the proposad hipothesis test was accept because it showead a negative hipothesis test results. This mens the size of the company has no effect on finacial distress.]]>
<![CDATA[Kredit Bermasalah , Perputaran Kas Dan Pengaruhnya Terhadap Likuiditas Perusahaan ]]>
<![CDATA[Mochtar, Hasyim]]>;
<![CDATA[Irwan, Muhammad Nur]]>;
<![CDATA[Gaffar, Annisa Lukman]]>;
<![CDATA[Rajab, Abdul]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 1 (2021): Juni 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Abstract : This research aims to examine and analyze the effect of (i) non-performing loans on liquidity; and (ii) cash turnover to liquidity. This research belongs to the category of quantitative research, where the location taken in this research was carried out at the STIEM Bongaya Makassar Investment Gallery and used secondary data collection methods obtained from the company’s financial statements with the sample selection technique using purposive sampling technique. The population in this research are all banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period with a total of 81 companies, while the sample taken is 40 data on the quarterly financial statements of state-owned banks for 2016-2020. The results obtained from the research variable data have been tested using the classical assumptions test, including: normality assumption test, autocorrelation test, multicollinearity test, and heteroscedasticity test using multiple linear regression data analysis techniques. The results of the research that has been done show that partially non performing loans have a positive and significant effect on liquidity. On the other hand, cash turnover doesn’t have a significant effect on liquidity.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Pegawai Pada Kantor RSUD Haji Provinsi Sulawesi Selatan ]]>
<![CDATA[Hardiani, Hardiani]]>;
<![CDATA[Heslina, Heslina]]>;
<![CDATA[inzani, nurhawania]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 6 No. 1 (2022): Juni 2022 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[ABTRACT The exhibition of representatives who have insight that isn't just on scholarly knowledge, but at the same time is upheld by Enthusiastic Insight and Otherworldly Insight. The impact of passionate knowledge and profound insight on worker execution is significant, on the grounds that it is one of the determinants of representative execution and authoritative achievement and is the way to advance in the present and what's to come. Regarding that, the foundation of the issue brought up in this examination is the means by which the reactions of workers at the Haji Medical clinic Office of South Sulawesi Area impact passionate insight and otherworldly knowledge on representative execution. This investigation means to inspect and examine the impact of passionate insight on worker execution, the impact of otherworldly knowledge on representative execution and the impact of synchronous use of enthusiastic knowledge and profound insight on worker execution. Gathering information utilizing essential information acquired from workers at the Haji Clinic Office of South Sulawesi Region which were then utilized as respondents utilizing the slovin equation subsequent to doing the computations with the goal that the analysts changed upwards of 82 respondents. The aftereffects of the essential information gathered through the dispersion of the poll have been tried with old style presumption tests as ordinariness suppositions, multicollinearity suspicions and heteroscedasticity suppositions. The information examination strategy utilized unmistakable factual investigation procedures and inferential measurable examination. The outcomes showed that either somewhat or at the same time the use of passionate knowledge and profound insight had a positive and huge impact on worker execution so that all proposed speculations were acknowledged. The size of the impact can be seen from the worth of Changed R square where the changed R square worth is 0.484, which implies that 48.4% of representative execution factors are affected by passionate insight and otherworldly knowledge factors and the excess 51.6% is affected by factors not analyzed in research this time. ABTRACT The exhibition of representatives who have insight that isn't just on scholarly knowledge, but at the same time is upheld by Enthusiastic Insight and Otherworldly Insight. The impact of passionate knowledge and profound insight on worker execution is significant, on the grounds that it is one of the determinants of representative execution and authoritative achievement and is the way to advance in the present and what's to come. Regarding that, the foundation of the issue brought up in this examination is the means by which the reactions of workers at the Haji Medical clinic Office of South Sulawesi Area impact passionate insight and otherworldly knowledge on representative execution. This investigation means to inspect and examine the impact of passionate insight on worker execution, the impact of otherworldly knowledge on representative execution and the impact of synchronous use of enthusiastic knowledge and profound insight on worker execution. Gathering information utilizing essential information acquired from workers at the Haji Clinic Office of South Sulawesi Region which were then utilized as respondents utilizing the slovin equation subsequent to doing the computations with the goal that the analysts changed upwards of 82 respondents. The aftereffects of the essential information gathered through the dispersion of the poll have been tried with old style presumption tests as ordinariness suppositions, multicollinearity suspicions and heteroscedasticity suppositions. The information examination strategy utilized unmistakable factual investigation procedures and inferential measurable examination. The outcomes showed that either somewhat or at the same time the use of passionate knowledge and profound insight had a positive and huge impact on worker execution so that all proposed speculations were acknowledged. The size of the impact can be seen from the worth of Changed R square where the changed R square worth is 0.484, which implies that 48.4% of representative execution factors are affected by passionate insight and otherworldly knowledge factors and the excess 51.6% is affected by factors not analyzed in research this time.]]>
<![CDATA[Pengaruh Akuntabilitas Dan Transparansi Terhadap Kinerja Instansi Pemerintah Daerah Kota Makassar ]]>
<![CDATA[pattikaloba, saviraislamiati]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 2 (2021): Desember 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Pemerintah Daerah Kota Makassar (dibimbing oleh Sufiati dan Anwar) Pengkajian ini bermaksud bakal memahami dampak akuntabilitas dan transparansi tentang kinerja pemerintah kota Makassar. Metode penghimpunan bahan memakai data primer bermula kuesioner beserta teknologi sampling tertarget Populasi Penelitian ini mengacu pada seluruh Organisasi Perangkat Daerah (OPD) yang tersedia di kota Makassar yaitu 57 Organisasi Perangkat Daerah (OPD). Sampel yang diambil sebanyak 3 OPD. Uji validitas dan reliabilitas hasil angket, serta uji penerimaan klasik berbentuk asumsi normalitas, asumsi multikolinearitas dan asumsi heteroskedastisitas. Regresi linier berganda digunakan untuk menganalisis data, dan hasilnya mengungkapkan bahwa akuntabilitas dan transparansi mempunyai akibat yang besar berkenaan kinerja lembaga, dengan akuntabilitas memiliki dampak positif yang besar dan transparansi memiliki dampak positif yang cukup besar.]]>
<![CDATA[Pengaruh Tingkat Suku Bunga Dan Perputaran Piutang Terhadap Rentabilitas Pada PT. Bank Negara Indonesia (Persero) Tbk ]]>
<![CDATA[Madya, Erniwati]]>;
<![CDATA[toding, selvi]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 2 (2021): Desember 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Abstract: This review intends to decide if loan fees influence benefit, regardless of whether receivable turnover influences productivity, and to decide if financing costs and records receivable turnover at the same time influence profitability.Collecting information utilizing optional information acquired from budget summaries utilizing cross sectional strategies. The populace in this review is the budget summaries of PT Bank Negara Indonesia Tbk. The time frame 2011 - 2020 while the examples taken added up to 40 examples. The consequences of the fiscal reports have been tried with the traditional supposition test as ordinariness suspicion, multicollinearity presumption, autocorrelation presumption and heteroscedasticity presumption. Strategies for information investigation utilizing different straight relapse examination techniques.The results showed that the primary loan cost had a positive and irrelevant impact on productivity. The two records receivable turnover have a positive and critical impact on productivity. Third, loan costs and records receivable turnover simultaneously affect benefit.]]>
<![CDATA[Pengaruh Anggaran Berbasis Kinerja, Akuntabilitas, Dan Pengendalian Intern Terhadap Kinerja Keuangan ]]>
<![CDATA[Kaliky, Faizah Salmah]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 2 (2021): Desember 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[The effect of budget performance-baseed, accountability, andd internaal controll on fiinancial performancee in the local governmeent of Central Maluku Tengah (supervised by Anwar And Rahman Pura).Thiss studdy aiims to deterrmine the effect off performance-based budgeting, accountability, anda internal control on financial performance. Method of data collection used primary data obtained from questionnaires usinng purposiive saampling teechnique. Thee populatiion in thiis stuudy is the entire regional apparatus organization in Central Maluku Tengah. Totaling 37 OPD, while the sample taken is 10 OPD. The results of the questionnaire have been tested for validity and reliability, and have also been tasted for classical assumptions in the form of normality assumptions, multicollinearity assumptions, and heteroscedasticity assumptions. Methodd of daata analysis using multiplle linear regression.The resultss of the stuudy indiicate thaat performance-based budgeting has no significant positive effect on financial performance. Accountability has a significant positive effect on financial performance. Internal control has no significant positive effeect on financiaal performance.]]>
<![CDATA[Pengaruh Penempatan, Pengawasan Dan Kepuasan Kerja Terhadap Kinerja Pegawai ]]>
<![CDATA[Razak, Nurlaely]]>;
<![CDATA[Rusni, Rusni]]>;
<![CDATA[ramadhan, indi]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 2 (2021): Desember 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Penelitian ini menguji seberapa besar efek penempatan, pengawasan dan kepuasan kerja terhadap kinerja pegawai. Pengumpulan data menggunakan data primer yang diperoleh dari para pegawai Badan Pengawas Obat dan Makanan yang kemudian dijadikan responden menggunakan teknik random sampling dengan jumlah sampel sebanyak 57 responden. Hasil analisis regresi ganda menunjukkan bahwa penempatan tidak berpengaruh signifikan terhadap kinerja pegawai Badan Pengawas Obat dan Makanan, pengawasan berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Pengawas Obat dan Makanan, kepuasan kerja tidak berpengaruh signifikan terhadap kinerja pegawai Badan Pengawas Obat dan Makanan.]]>
<![CDATA[Pengaruh Pendidikan, Pengalaman Kerja dan Prestasi Kerja Pegawai Terhadap Promosi Jabatan Pada Kantor Pelayanan Paja Pratama (KPPP) Makassar Barat ]]>
<![CDATA[Rifai, Didit Fachri]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 5 No. 2 (2021): Desember 2021 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[Penelitian ini bertujuan (1) menganalisis pengaruh pendidikan, pengalaman kerja dan prestasi kerja pegawai terhadap promosi jabatan pada Kantor Pelayanan Pajak Pratama (KPPP) Makassar Barat, (2) menganalisis manakah yang berpengaruh dominan terhadap promosi jabatan pada Kantor Pelayanan Pajak Pratama (KPPP) Makassar Barat. Penelitian ini bersifat deskriptif. Populasi penelitian ini adalah seluruh pegawai pada Kantor Pelayanan Pajak Pratama (KPPP) Makassar Barat. Sampel yang diambil sebanyak 73 orang dengan menggunakan metode sensus. Pengumpulan data dilakukan melalui kuesioner dan dokumentasi. Data dianalisis dengan analisis statistik deskriptif dan analisis regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial variabel pengalaman kerja, prestasi kerja berpengaruh positif dan signifikan terhadap promosi jabatan pada Kantor Pelayanan Pajak Pratama (KPPP) Makassar Barat. Sedangkan variabel pendidikan berpengaruh tidak signifikan terhadap promosi jabatan pada Kantor Pelayanan Pajak Pratama (KPPP) Makassar Barat. Dari kedua variabel bebas yang berpengaruh signifikan, ternyata variabel prestasi kerja mempunyai pengaruh dominan terhadap promosi jabatan pada Kantor Pelayanan Pajak Pratama (KPPP) Makassar Barat. Hal ini berarti, pegawai yang memiliki prestasi kerja serta ditunjang pengalaman kerja masih menjadi proritas dalam mendapatkan promosi jabatan. Sementara pegawai yang memiliki tingkat pendidikan yang berkelanjutan masih belum cukup untuk memenuhi syarat dalam penetapan promosi jabatan.]]>
<![CDATA[Online Customer Review Dan Shopping Experience Terhadap Online Purchase Intention ]]>
<![CDATA[Dahrul, Andi]]>;
<![CDATA[Sayed, Rahmah]]>;
<![CDATA[IkbaI, Muhammad]]>
<![CDATA[ Jurnal Ilmiah Bongaya Vol. 6 No. 1 (2022): Juni 2022 : Jurnal Ilmiah Bongaya ]]>
Publisher : <![CDATA[P3M STIEM ]]>
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<![CDATA[PeneIitian ini bertujuan untuk mengetahui apakah onIine customer review dan shopping experience berpengaruh terhadap onIine purchase intention (studi kasus pembeli marketpIace shopee pada mahasiswa STIE Nasional Banjarmasin). PengumpuIan data menggunakan data primer yang diperoIeh dari kuesioner dengan menggunakan teknik accidentaI sampIing. PopuIasinya adaIah seIuruh mahasiswa aktif STIE Nasional Banjarmasin sejumIah 5.449 mahasiswa, sedangkan sampeI yang diambiI berjumIah 98 responden. HasiI kuesioner tersebut teIah diuji vaIiditas dan reIiabiIitasnya, juga teIah diuji asumsi kIasik berupa asumsi normaIitas dan asumsi heteroskedastisitas. Metode anaIisis data menggunakan teknik regresi berganda. HasiI peneIitian menunjukkan bahwa hipotesis yang diajukan diterima krna menunjukkan hasiI uji hipotesis yang positif dan signifikan. Ini berarti bahwa onIine customer review dan shopping experience berpengaruh positif dan signifikan terhadap onIine purchase intention.]]>
