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Ahmadreza Varnaseri
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INDONESIA
Journal Development Manecos
Published by Pemuda Peduli Publikasi Insan Ilmiah
ISSN : -     EISSN : 29885957     DOI : https://doi.org/10.71435
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Development Manecos ISSN 29885957 is a peer-reviewed, open-access publication devoted to management and economics. This journal publishes original research and article reviews. The following subjects are suitable for publication: business economics, marketing management, finance management, strategic management, operations management, management control systems, human resource management, knowledge management, management accounting, management information systems, business ethics, and sustainability. The journal’s submissions will be evaluated with a blind review process. Journal Maneco is published by Pemuda Peduli Publikasi Insan Ilmiah Scieclouds Publishing with one volume per year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "vol. 3 no. 3 (2025): journal development manecos" : 4 Documents clear
The Influence of Current Ratio & Debt To Equity Ratio on Return Of Equity at Bank BTPN for the Period 2013 - 2023 Fitra Nadira; Elia Putri; Shela Difa Fusfita; Nurwita Nurwita
Journal Development Manecos Vol. 3 No. 3 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738111

Abstract

This study investigates the impact of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at Bank BTPN during the period 2013 to 2023. The objective is to understand how these financial metrics affect the bank's profitability. This study uses a quantitative approach, analyzing secondary data sourced from Bank BTPN's annual financial statements. The analysis includes testing classical assumptions (normality, multicollinearity, heteroscedasticity, and autocorrelation) followed by multiple linear regression to explore the relationship between the variables. The findings reveal a stable Current Ratio (CR), fluctuating between 1. 17 and 1. 23, indicating the bank's ability to meet short-term obligations. In contrast, Debt To Equity Ratio (DER) shows a significant decline from 5. 99 in 2013 to 3. 64 in 2023, reflecting a reduced reliance on debt. Although liquidity and capital structure remain healthy, Return Of Equity (ROE) declines from 22% in 2013 to 6% in 2023, indicating challenges in profitability despite good fund management. The results show that although Current Ratio (CR) is positively correlated with Return Of Equity (ROE), its impact remains insignificant. On the other hand, Debt To Equity Ratio (DER) exhibits a significant negative effect on Return Of Equity (ROE), implying that higher reliance on debt negatively impacts profitability. Overall, the study highlights the interrelated nature of these financial ratios and underlines the critical need for banks to optimize their financial structure to improve performance in a competitive sector.
The Influence of Transformational Leadership Style and Work Motivation on Employee Performance at the (BKPSDM) Office of Penajam Paser Utara Regency Tjatur Ariyanti; Muliyadi Hamid; Habib Muhammad Shahib
Journal Development Manecos Vol. 3 No. 3 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738121

Abstract

This study aims to analyze and examine the influence of transformational leadership style and work motivation, both partially and simultaneously, on employee performance at the Office of Personnel and Human Resources Development (BKPSDM) of Penajam Paser Utara Regency. The urgency of this research is based on the strategic role of BKPSDM of Penajam Paser Utara as the agency responsible for managing the state apparatus in the buffer zone of the New Capital City of Indonesia (IKN). To address the research objectives, this study adopts a quantitative approach using a survey method. Data were collected through questionnaires distributed to 46 employees as respondents. The data analysis process was conducted using multiple linear regression methods, using SPSS statistical software to process and interpret the findings through validity tests, reliability tests, classical assumption tests, and hypothesis testing (t-test and F-test). The results indicate that, partially, transformational leadership style has a positive and significant effect on employee performance. Similarly, work motivation was found to have a positive and significant effect, emerging as the most dominant variable influencing performance within BKPSDM of Penajam Paser Utara. Simultaneously, both variables were proven to have a significant effect on employee performance with a high F-statistic value. Consequently, enhancing employee performance at BKPSDM of Penajam Paser Utara Regency can be optimized by strengthening inspirational leadership patterns and maintaining sustainable employee work motivation to address the dynamics of future bureaucratic transitions.
The Effect of Organizational Restructuring and Work Motivation on Employee Performance with Job Satisfaction A Mediation Variable at Pt Pln Nusantara Power Bakaru Generation Unit Alif Ihram; Nurmadhani Fitri Syuthi; Sri Adrianti Muin
Journal Development Manecos Vol. 3 No. 3 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/738118

Abstract

This study aims to analyze the effect of organizational restructuring and work motivation on employee performance, with job satisfaction as a mediating variable at PT PLN NP UP Bakaru. The organizational changes that occur require employees to adapt to new work systems, making it important to understand the factors that influence performance in such situations. This study used a quantitative approach with an explanatory research method. Data were collected through questionnaires distributed to all employees affected by the organizational restructuring. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares to test the direct and indirect relationships between the research variables. The results indicate that organizational restructuring has not had a strong impact on employee job satisfaction or performance. In contrast, work motivation has been shown to play a more consistent role in improving employee job satisfaction and performance. In this study, job satisfaction was not found to be a significant mediating variable in the relationship between these variables. This finding indicates that in situations of organizational change, work motivation is a more crucial factor than structural change alone. Therefore, companies need to place greater emphasis on strategies to increase employee motivation to maintain stability and improve performance.
The Influence of Current Ratio & Debt To Equity Ratio on Return Of Equity at Bank BTPN for the Period 2013 - 2023 Fitra Nadira; Elia Putri; Shela Difa Fusfita; Nurwita Nurwita
Journal Development Manecos Vol. 3 No. 3 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Bank BTPN Tbk during the 2013 to 2023 period. The study addresses the need to understand how liquidity and capital structure shape banking profitability in a competitive and regulated financial sector. A quantitative explanatory approach was applied using secondary data obtained from Bank BTPN’s published annual financial reports. The data were analyzed through classical assumption tests and multiple linear regression with SPSS Version 26. The normality, multicollinearity, heteroscedasticity, and autocorrelation tests indicate that the regression model meets the required statistical assumptions. The findings show that CR has a positive but insignificant effect on ROE, indicating that short-term liquidity does not directly increase shareholder returns. This suggests that liquidity functions mainly as a financial safety mechanism rather than a direct driver of profitability. In contrast, DER has a positive and significant effect on ROE, showing that capital structure plays a stronger role in explaining Bank BTPN’s profitability. The simultaneous test confirms that CR and DER jointly have a significant effect on ROE, with an R Square value of 0.870. These results imply that Bank BTPN’s profitability depends not only on maintaining liquidity, but also on optimizing the productive use of debt and equity. The study concludes that capital structure management is central to improving ROE, while liquidity must support operational stability and income-generating activities. These findings provide evidence for bank managers, investors, and future financial ratio studies in Indonesia.

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