Pub Date : 2022-08-31DOI: 10.37403/strategic.v2i2.57
Benyamin Melatnebar Wuarmanuk, Yunia Oktari, Kito Kurniawan, Eugenius Laluur
This study uses the variables of transfer pricing, intangible assets, management compensation, and multinational companies to focus on the factors that influence the use of tax havens. This study aims to determine the determinants of the use of related companies in tax havens, specifically this study uses secondary data, namely the annual reports of all non-financial companies listed on the Indonesia Stock Exchange and subsidiaries listed in tax havens. 2017. This is a quantitative study using multiple regression analysis. The results of this study indicate that active transfer pricing activities and management compensation have a positive impact on the utilization of related companies in tax havens. The high activity of intangible assets and multinational companies does not have a significant impact on the utilization of related companies in the tax haven. The results of this study are to determine the indicators of the use of companies associated with taxpayers. Based on the results of the delay test, it is concluded that the operation of violent price transfers and management compensation has a positive effect on the use of affiliated companies in tax havens. The high performance of intangible assets and international companies has no significant impact on the use of affiliated companies in tax havens. The results of this study indicate the effect of transfer prices and management on the use of affiliated companies in tax havens. The results of this study can create a map of the company's behavior identified in the tax relationship
{"title":"Menalar Indikator yang Berkorelasi Terhadap Penerapan Tax Haven","authors":"Benyamin Melatnebar Wuarmanuk, Yunia Oktari, Kito Kurniawan, Eugenius Laluur","doi":"10.37403/strategic.v2i2.57","DOIUrl":"https://doi.org/10.37403/strategic.v2i2.57","url":null,"abstract":"This study uses the variables of transfer pricing, intangible assets, management compensation, and multinational companies to focus on the factors that influence the use of tax havens. This study aims to determine the determinants of the use of related companies in tax havens, specifically this study uses secondary data, namely the annual reports of all non-financial companies listed on the Indonesia Stock Exchange and subsidiaries listed in tax havens. 2017. This is a quantitative study using multiple regression analysis. The results of this study indicate that active transfer pricing activities and management compensation have a positive impact on the utilization of related companies in tax havens. The high activity of intangible assets and multinational companies does not have a significant impact on the utilization of related companies in the tax haven. The results of this study are to determine the indicators of the use of companies associated with taxpayers. Based on the results of the delay test, it is concluded that the operation of violent price transfers and management compensation has a positive effect on the use of affiliated companies in tax havens. The high performance of intangible assets and international companies has no significant impact on the use of affiliated companies in tax havens. The results of this study indicate the effect of transfer prices and management on the use of affiliated companies in tax havens. The results of this study can create a map of the company's behavior identified in the tax relationship","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116191690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.37403/strategic.v2i2.49
Zahra Luthfia, Siska Maya
Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan antara kualitas produk dan harga terhadap keputusan pembelian pada MsGlow Skincare. Penelitian ini merupakan penelitian deskriptif kuantitatif, metode pengumpulan data yang digunakan adalah dengan cara menyebar kuisioner dan juga menggunakan google form serta data hasil kuisioner diolah dengan metode SPSS. Pada penelitian ini peneliti hanya mengambil sampel sebanyak 152 responden, kriteria sampel yang harus dipenuhi untuk keperluan penelitian ini yaitu pengguna Ms Glow Skincare. Hasil uji t menunjukan variabel kualitas produk berpengaruh signifikan terhadap keputusan pembelian dan variabel harga berpengaruh signifikan terhadap keputusan pembelian, variabel kualitas produk dan harga secara simultan memiliki pengaruh terhadap keputusan pembelian.
{"title":"Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Pada MS Glow Skincare","authors":"Zahra Luthfia, Siska Maya","doi":"10.37403/strategic.v2i2.49","DOIUrl":"https://doi.org/10.37403/strategic.v2i2.49","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan antara kualitas produk dan harga terhadap keputusan pembelian pada MsGlow Skincare. Penelitian ini merupakan penelitian deskriptif kuantitatif, metode pengumpulan data yang digunakan adalah dengan cara menyebar kuisioner dan juga menggunakan google form serta data hasil kuisioner diolah dengan metode SPSS. Pada penelitian ini peneliti hanya mengambil sampel sebanyak 152 responden, kriteria sampel yang harus dipenuhi untuk keperluan penelitian ini yaitu pengguna Ms Glow Skincare. Hasil uji t menunjukan variabel kualitas produk berpengaruh signifikan terhadap keputusan pembelian dan variabel harga berpengaruh signifikan terhadap keputusan pembelian, variabel kualitas produk dan harga secara simultan memiliki pengaruh terhadap keputusan pembelian.","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125268448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.37403/strategic.v2i2.61
Wahyu Eko Pujianto, Afifatus Solikhah, S. Supriyadi
Organizational citizenship behavior (OCB) is a behavior is done voluntarily and can provide a positive contribution to the organization. This study aims to determine the effect of organizational commitment and job satisfaction partially and simultaneous on organizational citizenship behavior (OCB) employees at PT.Kerta Rajasa Raya Mojokerto. This research used a quantitative approach The total sample of 70 respondents employees at PT.Kerta Rajasa Raya Mojokerto. The research indicated that the organizational commitment have a positive influence and partial significant against organizational citizenship behavior (OCB) at PT. Kerta Rajasa Raya Mojokerto, Job satisfaction have a positive influence and partial significant against organizational citizenship behavior (OCB) at PT. Kerta Rajasa Raya Mojokerto, and Is the positive and significant between variables organizational commitment and Job Satisfaction simultaneously on variables organizational citizenship behavior (OCB) at PT.Kerta Rajasa Raya Mojokerto. The results showed that the variable organizational commitment and job satisfaction partially had a positive and significant effect on organizational citizenship behavior (OCB) and simultaneous the two independent variables also had a positive and significant effect on organizational citizenship behavior (OCB) employees at PT.Kerta Rajasa Raya Mojokerto
组织公民行为(Organizational citizenship behavior, OCB)是一种自愿的、能为组织提供积极贡献的行为。本研究旨在探讨组织承诺和工作满意度对公司员工组织公民行为(OCB)的影响。本研究采用了定量方法，共抽样调查了70名在PT.Kerta Rajasa Raya Mojokerto工作的员工。研究表明，组织承诺对PT员工的组织公民行为(OCB)有正向影响且偏显著，工作满意度对PT员工的组织公民行为(OCB)有正向影响且偏显著。组织承诺和工作满意度变量对组织公民行为(OCB)变量同时具有显著的正向影响。结果表明，变量组织承诺和工作满意度对组织公民行为(OCB)有部分正向显著影响，同时这两个自变量对组织公民行为(OCB)也有正向显著影响
{"title":"Pengaruh Komitmen Organisasi dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) Pada PT. Kerta Rajasa Raya Mojokerto","authors":"Wahyu Eko Pujianto, Afifatus Solikhah, S. Supriyadi","doi":"10.37403/strategic.v2i2.61","DOIUrl":"https://doi.org/10.37403/strategic.v2i2.61","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Organizational citizenship behavior (OCB) is a behavior is done voluntarily and can provide a positive contribution to the organization. This study aims to determine the effect of organizational commitment and job satisfaction partially and simultaneous on organizational citizenship behavior (OCB) employees at PT.Kerta Rajasa Raya Mojokerto. This research used a quantitative approach The total sample of 70 respondents employees at PT.Kerta Rajasa Raya Mojokerto. The research indicated that the organizational commitment have a positive influence and partial significant against organizational citizenship behavior (OCB) at PT. Kerta Rajasa Raya Mojokerto, Job satisfaction have a positive influence and partial significant against organizational citizenship behavior (OCB) at PT. Kerta Rajasa Raya Mojokerto, and Is the positive and significant between variables organizational commitment and Job Satisfaction simultaneously on variables organizational citizenship behavior (OCB) at PT.Kerta Rajasa Raya Mojokerto. The results showed that the variable organizational commitment and job satisfaction partially had a positive and significant effect on organizational citizenship behavior (OCB) and simultaneous the two independent variables also had a positive and significant effect on organizational citizenship behavior (OCB) employees at PT.Kerta Rajasa Raya Mojokerto \u0000 \u0000 \u0000 \u0000 \u0000 ","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134087391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-31DOI: 10.37403/strategic.v2i2.64
Amelia Anwar, Wenty Septarina, Hairudin Hairudin
Sumber pendanaan perusahaan dapat berasal dari modal sendiri maupun utang, Perusahaan yang menggunakan total utang harus mampu memaksimumkan nilai perusahaan, karena hal tersebut akan mempengaruhi minat investor dalam berinvestasi, Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Debt to Equity Ratio (DER) dan Debt to Assets Ratio (DAR) terhadap Price Book Value (PBV), Penelitian ini dilakukan pada perusahaan sub sektor transportasi udara yang terdaftar di bursa efek periode 2018-2020, Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode kuantitatif, Sampel dalam penelitian ini sebanyak 36 sampel, pengambilan sampel menggunakan sampling jenuh, Hasil penelitian menunjukkan bahwa variabel Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) secara simultan memiliki pengaruh yang signifikan terhadap Price Book Value (PBV), Secara parsial variabel Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Price Book Value (PBV) dan Debt to Equity Ratio (DER) memiliki pengaruh positif yang signifikan terhadap Price Book Value (PBV).
{"title":"Pengaruh Struktur Modal Terhadap Nilai Perusahaan Sub Sektor Transportasi Udara yang Terdaftar Di BEI Periode 2018-2020","authors":"Amelia Anwar, Wenty Septarina, Hairudin Hairudin","doi":"10.37403/strategic.v2i2.64","DOIUrl":"https://doi.org/10.37403/strategic.v2i2.64","url":null,"abstract":"Sumber pendanaan perusahaan dapat berasal dari modal sendiri maupun utang, Perusahaan yang menggunakan total utang harus mampu memaksimumkan nilai perusahaan, karena hal tersebut akan mempengaruhi minat investor dalam berinvestasi, Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Debt to Equity Ratio (DER) dan Debt to Assets Ratio (DAR) terhadap Price Book Value (PBV), Penelitian ini dilakukan pada perusahaan sub sektor transportasi udara yang terdaftar di bursa efek periode 2018-2020, Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode kuantitatif, Sampel dalam penelitian ini sebanyak 36 sampel, pengambilan sampel menggunakan sampling jenuh, Hasil penelitian menunjukkan bahwa variabel Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) secara simultan memiliki pengaruh yang signifikan terhadap Price Book Value (PBV), Secara parsial variabel Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Price Book Value (PBV) dan Debt to Equity Ratio (DER) memiliki pengaruh positif yang signifikan terhadap Price Book Value (PBV).","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121413543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.37403/strategic.v2i1.37
Darwin Lie, Christine Loist, Ady Inrawan, Edy Dharma, Yulianda Ranuwisastri
Objective. The aims of this study are: 1. To find out the description of communication, work discipline, and teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar. 2. To determine the effect of communication and work discipline on the teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar simultaneously and partially. Research Methods. The place of research was conducted at Horas Insani Hospital Pematangsiantar which is located on Jl. Medan Km 2.5, Siantar Martoba District, Pematangsiantar City, North Sumatra. In this study, the population used were all non-medical employees of PT Horas Insani Abadi Pematangsiantar, totaling 105 people. Results. The results of this study can be concluded as follows: Communication, work discipline, and teamwork of employees are good. There is a positive influence between communication and work discipline on employee teamwork. There is a strong and positive relationship between communication, work discipline and employee teamwork. Then whether or not the teamwork of employees can be explained by communication and work discipline. The results of the hypothesis test stated that H0 was rejected, meaning that communication and work discipline had a positive and significant effect on employee teamwork at PT Horas Insani Abadi Pematangsiantar either simultaneously or partially. Conclusion. The suggestions from the results of this study are: To make communication effective, the hospital should provide facilities in the form of shelves where patient status is stored. To improve work discipline, the hospital should provide sanctions in the form of a warning to employees who violate the rules set by the hospital so that employees are more disciplined at work. To improve teamwork, employees should have discussions related to work so that good cooperation can be established.
{"title":"Pengaruh Komunikasi dan Disiplin Kerja Terhadap Kerja Sama Tim Karyawan Non Medis Pada PT Horas Insani Abadi Pematangsiantar","authors":"Darwin Lie, Christine Loist, Ady Inrawan, Edy Dharma, Yulianda Ranuwisastri","doi":"10.37403/strategic.v2i1.37","DOIUrl":"https://doi.org/10.37403/strategic.v2i1.37","url":null,"abstract":"Objective. The aims of this study are: 1. To find out the description of communication, work discipline, and teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar. 2. To determine the effect of communication and work discipline on the teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar simultaneously and partially. \u0000Research Methods. The place of research was conducted at Horas Insani Hospital Pematangsiantar which is located on Jl. Medan Km 2.5, Siantar Martoba District, Pematangsiantar City, North Sumatra. In this study, the population used were all non-medical employees of PT Horas Insani Abadi Pematangsiantar, totaling 105 people. \u0000Results. The results of this study can be concluded as follows: Communication, work discipline, and teamwork of employees are good. There is a positive influence between communication and work discipline on employee teamwork. There is a strong and positive relationship between communication, work discipline and employee teamwork. Then whether or not the teamwork of employees can be explained by communication and work discipline. The results of the hypothesis test stated that H0 was rejected, meaning that communication and work discipline had a positive and significant effect on employee teamwork at PT Horas Insani Abadi Pematangsiantar either simultaneously or partially. \u0000Conclusion. The suggestions from the results of this study are: To make communication effective, the hospital should provide facilities in the form of shelves where patient status is stored. To improve work discipline, the hospital should provide sanctions in the form of a warning to employees who violate the rules set by the hospital so that employees are more disciplined at work. To improve teamwork, employees should have discussions related to work so that good cooperation can be established.","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128687811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.37403/strategic.v2i1.36
Sheilla Ramanda Adrian
Objektif. Tujuan penelitian ini adalah: Untuk menganalisis pengaruh motivasi kerja dan budaya organisasi terhadap produktivitas kerja karyawan pada PT Cipta Selera Semesta. Metode penelitian. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan pendekatan asosiatif. Responden dalam penelitian ini adalah karyawan PT Cipta Selera Semesta sebanyak 100 responden dengan pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan angket dan data kepustakaan. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil. Hasil penelitian diperoleh nilai Fhitung sebesar 24,462 dengan probabilitas signifikansi sebesar 0,000, sedangkan Ftabel dengan taraf signifikansi 0,05 diperoleh nilai Ftabel sebesar 3,09. Karena nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05) dan nilai Fhitung lebih besar dari Ftabel (24,462 > 3,09), maka dapat dikatakan bahwa secara simultan variabel bebas (motivasi kerja dan budaya organisasi) berpengaruh secara simultan. . berpengaruh signifikan terhadap produktivitas kerja karyawan pada PT Cipta Selera Semesta. Kesimpulan. Disimpulkan bahwa secara simultan variabel bebas (motivasi kerja dan budaya organisasi) berpengaruh signifikan terhadap produktivitas kerja karyawan pada PT Cipta Selera Semesta. Pengaruh yang diberikan merupakan pengaruh positif yang cukup besar terhadap variabel Produktivitas Kerja atau dapat dikatakan bahwa ketika nilai variabel Motivasi Kerja (X1) dan Budaya Organisasi (X2) meningkat maka nilai variabel Produktivitas Kerja (Y) meningkat.
{"title":"Pengaruh Motivasi Kerja Dan Budaya Organisasi Terhadap Produktivitas Kerja Karyawan Pada PT Cipta Selera Semesta","authors":"Sheilla Ramanda Adrian","doi":"10.37403/strategic.v2i1.36","DOIUrl":"https://doi.org/10.37403/strategic.v2i1.36","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Objektif. Tujuan penelitian ini adalah: Untuk menganalisis pengaruh motivasi kerja dan budaya organisasi terhadap produktivitas kerja karyawan pada PT Cipta Selera Semesta. \u0000Metode penelitian. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan pendekatan asosiatif. Responden dalam penelitian ini adalah karyawan PT Cipta Selera Semesta sebanyak 100 responden dengan pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan angket dan data kepustakaan. Teknik analisis data menggunakan analisis regresi linier berganda. \u0000Hasil. Hasil penelitian diperoleh nilai Fhitung sebesar 24,462 dengan probabilitas signifikansi sebesar 0,000, sedangkan Ftabel dengan taraf signifikansi 0,05 diperoleh nilai Ftabel sebesar 3,09. Karena nilai signifikansi lebih kecil dari 0,05 (0,000 < 0,05) dan nilai Fhitung lebih besar dari Ftabel (24,462 > 3,09), maka dapat dikatakan bahwa secara simultan variabel bebas (motivasi kerja dan budaya organisasi) berpengaruh secara simultan. . berpengaruh signifikan terhadap produktivitas kerja karyawan pada PT Cipta Selera Semesta. \u0000 \u0000 \u0000 \u0000 \u0000Kesimpulan. Disimpulkan bahwa secara simultan variabel bebas (motivasi kerja dan budaya organisasi) berpengaruh signifikan terhadap produktivitas kerja karyawan pada PT Cipta Selera Semesta. Pengaruh yang diberikan merupakan pengaruh positif yang cukup besar terhadap variabel Produktivitas Kerja atau dapat dikatakan bahwa ketika nilai variabel Motivasi Kerja (X1) dan Budaya Organisasi (X2) meningkat maka nilai variabel Produktivitas Kerja (Y) meningkat.","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126066706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.37403/strategic.v2i1.34
Hendra Kasman Kasman
Perataan laba tindakan yang menguntungkan suatu pihak tertentu dalam penyajian atas pendapatan perusahaan yang begitu tinggi, dengan mengalihkan pendapatan menjadi stabil dengan memodifikasi suatu tindakan kecurangan yang dilakukan perusahaan, agent akan melakukan suatu kewajiban dalam melindungi perusahaan dari dampak yang tidak baik untuk masa depan perusahaan. Dikarenakan kinerja manajer tidak dapat menyakinkan pihak yang ingin menanamkan modal kedalam perusahaan disini dimaksud investor. Beban pajak tangguhan beban yang harus dikeluarkan oleh perusahaan dalam periode akuntansi yang dikarenakan dalam kegiatan bisnis perusahaan yang mendapatkan laba yang tinggi maka beban yang dikeluarkan perusahaan akan semangkin tinggi. Hasil penelitian ini adalah beban pajak tangguhan tidak berpengaruh terhadap praktik perataan laba
{"title":"Pengaruh Beban Pajak Tangguhan Terhadap Praktik Perataan Laba Pada Perusahaan Batu Bara Di BEI","authors":"Hendra Kasman Kasman","doi":"10.37403/strategic.v2i1.34","DOIUrl":"https://doi.org/10.37403/strategic.v2i1.34","url":null,"abstract":"Perataan laba tindakan yang menguntungkan suatu pihak tertentu dalam penyajian atas pendapatan perusahaan yang begitu tinggi, dengan mengalihkan pendapatan menjadi stabil dengan memodifikasi suatu tindakan kecurangan yang dilakukan perusahaan, agent akan melakukan suatu kewajiban dalam melindungi perusahaan dari dampak yang tidak baik untuk masa depan perusahaan. Dikarenakan kinerja manajer tidak dapat menyakinkan pihak yang ingin menanamkan modal kedalam perusahaan disini dimaksud investor. Beban pajak tangguhan beban yang harus dikeluarkan oleh perusahaan dalam periode akuntansi yang dikarenakan dalam kegiatan bisnis perusahaan yang mendapatkan laba yang tinggi maka beban yang dikeluarkan perusahaan akan semangkin tinggi. Hasil penelitian ini adalah beban pajak tangguhan tidak berpengaruh terhadap praktik perataan laba","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130097676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.37403/strategic.v2i1.35
Asep Heryyanto
Objektif. Tujuan penelitian ini adalah untuk menguji pengaruh kelelahan kerja, tanggung jawab, dan disiplin kerja terhadap kinerja karyawan. Metode Riset. Pada penelitian ini menggunakan metode kuantitatif dengan menitik beratkan pada pengujian hipotesis. Teknik analisis menggunakan regresi linier berganda dengan pengujian menggunakan alat statistik SPSS. Kemudian, sampel yang digunakan yaitu sebanyak 40 orang karyawan PT. PLN (Persero) Unit Rungkut Industri Surabaya. Hasil. Penelitian ini menemukan bahwa kelelahan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Tanggung jawab dan disiplin kerja juga berpengaruh signifikan terhadap kinerja karyawan pada PT. PLN (Persero) Unit Rungkut Industri Surabaya. Kesimpulan. Merujuk pada hasil penelitian, kesimpulan pada penelitian ini yaitu kelelahan kerja, tanggung jawab dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. PLN (Persero) Unit Rungkut Industri Surabaya. Peningkatan kelelahan kerja, tanggung jawab dan disiplin kerja secara langsung dapat meningkatkan kinerja karyawan
{"title":"Bagaimana Kelelahan Kerja, Tanggung Jawab dan Disiplin Kerja Mempengaruhi Kinerja Karyawan: Studi Empiris","authors":"Asep Heryyanto","doi":"10.37403/strategic.v2i1.35","DOIUrl":"https://doi.org/10.37403/strategic.v2i1.35","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Objektif. Tujuan penelitian ini adalah untuk menguji pengaruh kelelahan kerja, tanggung jawab, dan disiplin kerja terhadap kinerja karyawan. \u0000Metode Riset. Pada penelitian ini menggunakan metode kuantitatif dengan menitik beratkan pada pengujian hipotesis. Teknik analisis menggunakan regresi linier berganda dengan pengujian menggunakan alat statistik SPSS. Kemudian, sampel yang digunakan yaitu sebanyak 40 orang karyawan PT. PLN (Persero) Unit Rungkut Industri Surabaya. \u0000Hasil. Penelitian ini menemukan bahwa kelelahan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Tanggung jawab dan disiplin kerja juga berpengaruh signifikan terhadap kinerja karyawan pada PT. PLN (Persero) Unit Rungkut Industri Surabaya. \u0000 \u0000 \u0000 \u0000 \u0000Kesimpulan. Merujuk pada hasil penelitian, kesimpulan pada penelitian ini yaitu kelelahan kerja, tanggung jawab dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. PLN (Persero) Unit Rungkut Industri Surabaya. Peningkatan kelelahan kerja, tanggung jawab dan disiplin kerja secara langsung dapat meningkatkan kinerja karyawan","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114665541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-30DOI: 10.37403/strategic.v2i1.38
E. Efendi, Marisi Butarbutar, Loist Abdi Putra, M. Silaen, Arrum Yolandra Yolandra
Objective. The purposes of this research are: 1) To describe the quality of service, health facilities and satisfaction of BPJS patients at Mina Padi General Hospital, Simalungun Regency. 2) To determine the effect of service quality and health facilities on BPJS patient satisfaction at Mina Padi General Hospital, Simalungun Regency, either simultaneously or partially. Research Methods. The research design used in this research is library research and field research. Data collection techniques used in this research are questionnaire method, interview method and documentation method. Results. The results of the study can be concluded as follows: Service quality, health facilities are good, and patient satisfaction is also categorized as good. The results of the regression analysis are = 7.407 + 0.378 X1 + 0.364 X2, meaning that the quality of services and health facilities has a positive and significant effect on patient satisfaction. 3) The results of the correlation analysis obtained a value of r = 0.794, meaning that there is a strong and positive relationship between the quality of services and health facilities and patient satisfaction. The value of the coefficient of determination R = 0.631 means that the level of patient satisfaction can be explained by the quality of services and health facilities of 63.1%. The research hypothesis H0 is rejected, meaning that the quality of services and health facilities has a positive and significant effect on BPJS patient satisfaction at Mina Hospital in Simalungun Regency, either simultaneously or partially. Conclusion. To create a good quality of service, Mina Padi General Hospital in Simalungun Regency should increase the number of inpatient rooms so that sick patients can be treated immediately and receive incentive treatment from medical personnel. To improve health facilities at Mina Padi General Hospital, Simalungun Regency, it is better to increase the number of specialist doctors so that patients who need treatment can be handled immediately. And so that patients feel comfortable, the hospital should be able to overcome the smell of waste. To create patient satisfaction, it is recommended that Mina Padi Hospital, Simalungun Regency, need to increase the supply of medicines needed by BPJS patients.
{"title":"Pengaruh Kualitas Pelayanan dan Fasilitas Kesehatan Terhadap Kepuasan Pasien BPJS Pada RSU Mina Padi Kabupaten Simalungun","authors":"E. Efendi, Marisi Butarbutar, Loist Abdi Putra, M. Silaen, Arrum Yolandra Yolandra","doi":"10.37403/strategic.v2i1.38","DOIUrl":"https://doi.org/10.37403/strategic.v2i1.38","url":null,"abstract":"Objective. The purposes of this research are: 1) To describe the quality of service, health facilities and satisfaction of BPJS patients at Mina Padi General Hospital, Simalungun Regency. 2) To determine the effect of service quality and health facilities on BPJS patient satisfaction at Mina Padi General Hospital, Simalungun Regency, either simultaneously or partially. \u0000Research Methods. The research design used in this research is library research and field research. Data collection techniques used in this research are questionnaire method, interview method and documentation method. \u0000Results. The results of the study can be concluded as follows: Service quality, health facilities are good, and patient satisfaction is also categorized as good. The results of the regression analysis are = 7.407 + 0.378 X1 + 0.364 X2, meaning that the quality of services and health facilities has a positive and significant effect on patient satisfaction. 3) The results of the correlation analysis obtained a value of r = 0.794, meaning that there is a strong and positive relationship between the quality of services and health facilities and patient satisfaction. The value of the coefficient of determination R = 0.631 means that the level of patient satisfaction can be explained by the quality of services and health facilities of 63.1%. The research hypothesis H0 is rejected, meaning that the quality of services and health facilities has a positive and significant effect on BPJS patient satisfaction at Mina Hospital in Simalungun Regency, either simultaneously or partially. \u0000Conclusion. To create a good quality of service, Mina Padi General Hospital in Simalungun Regency should increase the number of inpatient rooms so that sick patients can be treated immediately and receive incentive treatment from medical personnel. To improve health facilities at Mina Padi General Hospital, Simalungun Regency, it is better to increase the number of specialist doctors so that patients who need treatment can be handled immediately. And so that patients feel comfortable, the hospital should be able to overcome the smell of waste. To create patient satisfaction, it is recommended that Mina Padi Hospital, Simalungun Regency, need to increase the supply of medicines needed by BPJS patients. \u0000 ","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115584203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-26DOI: 10.37403/strategic.v1i3.21
Andi Amri, Ramadhi Ramadhi
Objective. This research was conducted on Radio Republik Indonesia (RRI) Padang, where this study aims to deremine the mediation of job satisfaction which has an impact on employee performance by organizational communication, organizational commitment and work discipline. Research Method. This study uses a quantitative method through a descriptive approach. The population in this study were 91 employees using a census sampling technique where the entire population was sampled. Results. There is a significant positive effect of organizational communication on job satisfaction, organizational commitment has a significant positive effect on job satisfaction, work discipline has a significant positive effect on job satisfaction, organizational communication has a significant positive effect on employee performance, organizational commitment has a significant positive effect on employee performance, work discipline has a significant positive effect on employee performance, job satisfaction can’t mediate the effect of communication organizational on employee performance, job satisfaction can’t mediate the effect of commitment organizational on employee performance and job satisfaction can’t mediate the effect of work discipline on employee performance. Conclusion. It turns out that job satisfaction has not been able to mediate communication, commitment, and work discipline and their impact on employee performance. In the future, job satisfaction needs to be investigated further and look for other mediations that can affect the variables studied by the authors.
{"title":"Mediasi Kepuasan Kerja: Komunikasi, Komitmen Dan Disiplin Kerja Serta Dampaknya Pada Kinerja Karyawan (Studi Kasus Pada Radio Republik Indonesia (RRI) Padang)","authors":"Andi Amri, Ramadhi Ramadhi","doi":"10.37403/strategic.v1i3.21","DOIUrl":"https://doi.org/10.37403/strategic.v1i3.21","url":null,"abstract":"Objective. This research was conducted on Radio Republik Indonesia (RRI) Padang, where this study aims to deremine the mediation of job satisfaction which has an impact on employee performance by organizational communication, organizational commitment and work discipline. \u0000Research Method. This study uses a quantitative method through a descriptive approach. The population in this study were 91 employees using a census sampling technique where the entire population was sampled. \u0000Results. There is a significant positive effect of organizational communication on job satisfaction, organizational commitment has a significant positive effect on job satisfaction, work discipline has a significant positive effect on job satisfaction, organizational communication has a significant positive effect on employee performance, organizational commitment has a significant positive effect on employee performance, work discipline has a significant positive effect on employee performance, job satisfaction can’t mediate the effect of communication organizational on employee performance, job satisfaction can’t mediate the effect of commitment organizational on employee performance and job satisfaction can’t mediate the effect of work discipline on employee performance. \u0000Conclusion. It turns out that job satisfaction has not been able to mediate communication, commitment, and work discipline and their impact on employee performance. In the future, job satisfaction needs to be investigated further and look for other mediations that can affect the variables studied by the authors.","PeriodicalId":127283,"journal":{"name":"Strategic: Journal of Management Sciences","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125643968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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