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The Effect Of Good Corporate Governance, Return On Assets (ROA), And Debt Ratio (DER) On Company Value In The Banking Sub-Sector Listed On The IDX For The 2016 – 2020 Period 2016 - 2020年期间,良好的公司治理、资产收益率(ROA)和负债率(DER)对IDX上市银行板块公司价值的影响
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8532
Alem Ivana, W. Novianti
The purpose of this research is to determine good corporate governance, return on asset, and debt to equity ratio and to find the influence of GCG, ROA, and DER on company value partially or simultaneously. The method used is descriptive and verificative method. Data is collected through data processing that already exists in the news, and the official website. The statistical tests used are classical assumptions, path regression analysis, correlation coefficient analysis, coefficient of determination and hypothesis testing using the T Test (partial) and F Test (simultaneous). The results of descriptive research show that goodcorporate governance, return on asset, and debt to equityratio in the banking sub-sector are considered positive. While the results of the research show that good corporate governance has an effect on the value of the company, the rate of return on assets has an effect on the value of the company, the debt to equity ratio has an effect on the value of the company. Good corporate governance, Level of Return on Assets, Debt to Equity Ratio has an influence on Company Value in Banking Sub-Sector Companies Registered in BEI.
本研究的目的是确定良好的公司治理、资产收益率和负债权益比,并找出GCG、ROA和DER对公司价值的部分或同时的影响。所采用的方法为描述验证法。数据是通过新闻和官方网站中已经存在的数据处理收集的。使用的统计检验是经典假设、路径回归分析、相关系数分析、决定系数和使用T检验(部分)和F检验(同时)的假设检验。描述性研究的结果表明,良好的公司治理、资产收益率和债务股本比在银行子部门被认为是积极的。而研究结果表明,良好的公司治理对公司价值有影响,资产收益率对公司价值有影响,负债权益比对公司价值有影响。良好的公司治理、资产收益率水平、资产负债率对BEI注册的银行细分行业公司价值的影响
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引用次数: 0
Dewan Direksi Dan Ukuran Perusahaan Berpengaruh Terhadap Integritas Laporan Keuangan (Survei Pada Perusahaan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) 董事会和公司规模影响财务报表的完整性(调查印尼证券交易所上市的子部门银行日期为2017-2021年)
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8568
Ridha Rahmatillah, Ely Suhayati
Penelitian ini menguji secara empiris pengaruh Dewan Direksi dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Masalah yang terjadi pada perusahaan Sub Sektor Bank adalah  menurunnya Integritas Laporan Keuangan meskipun Dewan Direksi dan Ukuran Perusahaan mengalami peningkatan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif, sample yang digunakan dalam penelitian ini adalah 39 perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia periode 2017 – 2021 dengan lama pengamatan 5 tahun, sehingga  total unit analisis sebanyak 195. Alat analisis yang digunakan adalah  regresi linier berganda, koefisien determinasi, koefisien korelasi dan uji t. hasil penelitian menunjukan bahwa  1) Dewan Direksi berpengaruh signifikan terhadap Integritas Laporan Keuangan, dan 2) Ukuran Perusahaan berpengaruh signifikan terhadap integritas laporan keuangan.
该研究实证地测试了董事会和公司规模对2017年至2021年在印尼证券交易所上市的子行业银行的财务报表的影响。子部门银行的问题是,尽管董事会和公司规模都在上升,财务报表的完整性也在下降。verifikatif描述性方法研究中使用的方法是定量的方法,研究中使用的样本是39分部门的公司在印尼证券交易所注册的银行和长期观察2017—2021年5年期间,分析单位总值195个。使用的分析工具是多元线性回归系数决心,相关性系数和t测试。研究结果显示,1)董事会财务报表,完整性和图2)有重大影响公司财务报告的完整性有重大影响的大小。
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引用次数: 0
PENGARUH INTEGRITAS DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN NEGARA 内部诚信和控制对国有资金管理中的欺诈预防的影响
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8575
A. Febriansyah, Iksan Indirwan
Korupsi, Kolusi, Nepotisme merupakan ancaman bangsa dan negara. Disamping itu juga akan timbul pertanyaan apa saja yang menyebabkan praktik Korupsi, Kolusi, dan Nepotisme dalam penelitian ini, adanya wajib pajak memberikan suap kepada pemeriksa pajak untuk menurunkan nilai pajak, adanya kasus suap yang diberikan tiga perusahaan untuk melakukan rekayasa nilai pajak, dan masih adanya wajib pajak yang belum membayar dan perlu adanya pengawasan antara wajib pajak dan pegawai pajak untuk meningkatkan kepatuhan terhadap UU Perpajakan. Adapun tujuan penelitian adalah untuk mengkaji dan menganalisis besaran pengaruh integritas dan pengendalian internal terhadap pencegahan fraud dalam pengelolaan keuangan negara secara parsial. Penelitian ini menggunakan metode penelitian kuantitatif, data yang dibutuhkan adalah kuesioner dengan responden sebanyak 52 orang. Dua hipotesis diformulasikan dan diuji menggunakan Analisis Regresi. Hasil penelitian menunjukkan bahwa integritas dan pengendalian internal mempunyai hubungan signifikan dengan pencegahan fraud. pengendalian internal juga berpengaruh lebih tinggi terhadap pencegahan fraud daripada integritas.
腐败、勾结、裙带关系是对国家和国家的威胁。除此之外还会出现哪些问题导致这种腐败、勾结和裙带关系的研究中,有纳税人提供贿赂考官税来降低价值,给三家公司的贿赂案件进行价值税,工程还没付,需要纳税人的纳税人和税收提高公务员之间监督遵守税收法案。此外,该研究的目的是回顾和分析内部诚信和控制对部分财政管理中的欺诈预防的影响。该研究采用定量研究方法,要求数据要求52名受访者进行问卷调查。用回归分析确定并测试了两种假设。研究表明,内部完整性和控制与欺诈预防有显著关系。内部控制对预防欺诈的影响也大于诚信。
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引用次数: 0
Optimizing the Performance of SOE Employees in the Banking Sector by minimizing Workload, Burnout, and Job Stress 通过最小化工作量、倦怠和工作压力来优化银行业国有企业员工的绩效
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8193
Nilam Sekar Sari, A. Rizaldi
This study aims to excavate and describe the impact of workload, burnout, and job stress on employee performance in state-owned banking companies in the city of Bandung. This research was descriptive and verification methods in nature. The sample used was 60 employees from a total of 150 populations using the Multiple Linear Regression method as an analysis tool. The findings of this study show that all independent variables, namely workload, work weakness, and work stress are described as being in fairly good condition. This shows that the workload, work fatigue, and work stress in the state-owned banking company in Bandung are not in alarming condition. Meanwhile, the dependent variable is employee performance in good condition, which means that even though employees feel workload, work fatigue, and work stress, they are still able to remain productive. In addition, the results of the hypothesis test found that there was a negative and significant influence between the independent variable and the dependent variable. The results of this study are expected to have an impact on controlling workload, work stress, and especially work fatigue, so as to optimize the performance of employees of state-owned banking companies in the city of Bandung.
本研究旨在挖掘和描述万隆市国有银行公司的工作量、倦怠和工作压力对员工绩效的影响。本研究属描述性和验证性研究。使用多元线性回归方法作为分析工具,从总共150个群体中选取60名员工作为样本。本研究结果表明,所有自变量,即工作量,工作弱点和工作压力都被描述为处于相当良好的状态。这说明万隆国有银行公司的工作量、工作疲劳和工作压力并没有处于令人担忧的状态。同时,因变量是员工良好的绩效,即员工即使感到工作量大、工作疲劳、工作压力大,但仍然能够保持工作效率。此外,假设检验的结果发现自变量和因变量之间存在负的显著影响。本研究的结果有望对万隆市国有银行公司员工控制工作量、工作压力,尤其是工作疲劳产生影响,从而优化员工绩效。
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引用次数: 1
Is Consumptive Behavior Effected by Lifestyle and Conformity? Study at Fashion Community in Sukabumi 消费行为是否受到生活方式和从众的影响?在Sukabumi时尚社区学习
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8190
Erna Susilawati, Khoirul Fahmi Dwi Nova
The growth of e-commerce in Indonesia in recent years has experienced very rapid growth. One of the items most often purchased by Indonesian people in e-commerce is fashion. This is caused by various things, one of them is the lifestyle of the community itself and conformity, this shopping behavior over time can lead to consumptive behavior, including the fashion community in Sukabumi. This study aims to determine the relationship and influence of Lifestyle and Conformity on Consumptive Behavior in the Community, either partially or simultaneously. The research that will be conducted is quantitative research with descriptive and verification research methods. Total population in this study 220 people, and this study uses the Slovin formula to determine the sample size with a margin of error of 10%, and the result is 69 people for the sample. The results of the study partially have a positive and significant influence on the Lifestyle variable on Consumptive Behavior. Partially there is a positive and significant influence of the Conformity variable on Consumptive Behavior and simultaneously there is a positive and significant influence of the Lifestyle and Conformity variable on Consumptive Behavior
近年来,印尼的电子商务发展非常迅速。印尼人在电子商务中最常购买的商品之一是时装。这是由多种因素造成的,其中之一是社区本身的生活方式和从众,这种购物行为随着时间的推移会导致消费行为,包括素kabumi的时尚社区。本研究旨在确定生活方式和从众对社区消费行为的关系和影响,无论是部分的还是同时的。将进行的研究是定量研究,采用描述性和验证性研究方法。本研究的总人口数为220人,本研究采用斯洛文公式确定样本量,误差范围为10%,结果为69人为样本。本研究结果对生活方式变量对消费行为有部分正向显著影响。部分从众变量对消费行为有正向显著影响,同时生活方式和从众变量对消费行为有正向显著影响
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引用次数: 0
Pengaruh Perencanaan Dan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja (Survei Pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Kabupaten Bandung) 以绩效为基础的规划和预算对绩效管理的影响(万隆区发展规划、研究和开发调查)
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8539
Inta Budi Setya Nusa, Ummi Ghoidah Mutmainnah
Akuntabilitas Kinerja masih terdapat permasalahan terkait Perencanaan dan Anggaran Berbasis Kinerja. Diantaranya yaitu terdapat Perencanaan masih belum mencapai target, maka dari itu masih perlu banyak perbaikan serta masih ada kekeliruan dari aparatur pemerintah bahwa keberhasilan dan kegagalan program dan kegiatan yang dilaksanakan hanya berdasarkan penyerapan anggaran berbasis kinerja menyebabkan hasil dari evaluasi sistem akuntabilitas kinerja instansi pemerintah masih menempati peringkat terendah. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Perencanaan terhadap Akuntabilitas Kinerja. Dan untuk mengetahui seberapa besar pengaruh Anggaran Berbasis Kinerja terhadap Akuntabilitas kinerja. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatis dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 50 orang pegawai yang bekerja pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Bandung. Sampel dalam penelitian ini menggunakan sampel jenuh dengan total sampel 50 responden. Metode analisis data yang digunakan dalam penelitian ini adalah metode SPSS 23. Hasil penelitian ini menunjukan baha Perencanaan dan Anggaran Berbasis Kinerja berpengaruh positif signifikan terhadap Akuntabilitas Kinerja pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Bandung.
绩效规划和预算仍然存在问题。在这方面,计划仍然没有达到目标,因此,政府机构的成功和失败仍然是一个错误,即计划和活动的成功和失败仅仅是基于绩效的预算吸收,因此评估政府部门的责任制度的结果仍然是最低的。本研究的目的是了解规划对绩效责任的影响。并了解以绩效为基础的预算对绩效责任的影响。本研究采用的方法是一种定量方法,即描述性和verifikatis。这项研究的人口是在万隆区发展规划、研究和开发部门工作的50名员工。本研究的样本采用总样本50名受访者的饱和样本。本研究采用的数据分析方法是SPSS 23。本研究的结果显示,以业绩为基础的规划和预算对万隆区发展规划、研究和发展机构的绩效责任产生了积极的影响。
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引用次数: 1
The Effect of Work Stress, Work Conflict, and Work Environment on Work Productivity Case Study on Project Design and Project Build at Interior Design Company in Bandung 工作压力、工作冲突和工作环境对工作效率的影响——以万隆室内设计公司项目设计和项目建设为例
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8198
Naszha Utami Ekaputri, Agus Riyanto
This study aims to find out how the influence of work stress, work conflicts and work environment on the work productivity of employees at Perusahaan Interior Design Bandung The problem that occurs is employees who cannot be avoided from stress and conflicts in their work environment so that it has an impact on their work productivity.  The method used in this study is the Multiple Regresion method with a descriptive and verifiable research approach. The sampling technique used a census so that a research sample of 30 employees was obtained. Data collection techniques use interviews, observations, questionnaires and documentation. By using ibm SPSS 25.0 program software.  The results of this study prove that work stress, work conflicts, work environment and work productivity in the criteria are quite good, Partially and simultaneously work stress and work conflicts have a significant negative effect on the work productivity of employees at Interior Design Company in Bandung.
本研究旨在找出工作压力,工作冲突和工作环境对Perusahaan室内设计万隆员工工作效率的影响,所发生的问题是员工在工作环境中无法避免压力和冲突,从而影响他们的工作效率。本研究采用多元回归方法,采用描述性和可验证性的研究方法。抽样技术采用人口普查,因此获得了30名员工的研究样本。数据收集技术使用访谈、观察、问卷调查和文件。采用ibm SPSS 25.0程序软件。本研究的结果证明,工作压力,工作冲突,工作环境和工作效率的标准是相当不错的,部分和同时工作压力和工作冲突对万隆室内设计公司员工的工作效率有显著的负向影响。
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引用次数: 0
The Influence Of Attitudes Toward Brands And Attitudes Toward Advertising On Brand Preferences On Advertisements For Dove Shampoo Products (Case Study On Consumers Of Dove Shampoo Products At Minimarket X In Tasikmalaya City) 品牌态度和广告态度对多芬洗发水广告品牌偏好的影响(以Tasikmalaya市X迷你市场多芬洗发水消费者为例)
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8195
Cita Sindy Lestari, Rizki Zulfikar
This study was conducted to determine the respondents' assumptions about attitudes to brands, assumptions about attitudes to advertising and respondents' assumptions about brand preferences, as well as how much attitudes to brands and attitudes to advertising affect brand preferences either simultaneously or partially. The research method in this study used descriptive and verification methods and quantitative approaches, the number of samples used in this study was 100 respondents. The methods used include Multiple Linear Regression Test, Classical Assumption Test, Correlation and Hypothesis Testing and using SPSS v21.1 software tools. The results showed that consumers of dove shampoo products at Mimimarket X in the City of Tasikmalaya already had a fairly good brand attitude, consumers of Dove shampoo products at Mimimarket X in Tasikmalaya City already had a fairly good advertising attitude, consumer products of Dove shampoo at Mimimarket X in the City of Tasikmalaya. Tasikmalaya already has a fairly good brand preference. So that the variables of Attitude on the brand and Attitude on advertising together have a significant influence on brand preference.
本研究旨在确定受访者对品牌态度的假设,对广告态度的假设和受访者对品牌偏好的假设,以及对品牌的态度和对广告的态度同时或部分影响品牌偏好的程度。本研究的研究方法采用描述性验证法和定量方法,本研究使用的样本数量为100名受访者。使用的方法包括多元线性回归检验、经典假设检验、相关与假设检验,并使用SPSS v21.1软件工具。结果表明,在Tasikmalaya市的mimimmarket X的dove洗发水产品的消费者已经有了比较好的品牌态度,在Tasikmalaya市的mimimmarket X的dove洗发水产品的消费者已经有了比较好的广告态度,在Tasikmalaya市的mimimmarket X的dove洗发水的消费者产品。Tasikmalaya已经拥有相当好的品牌偏好。由此可见,品牌态度和广告态度这两个变量共同对品牌偏好产生显著影响。
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引用次数: 0
The Effect of Work Life Balance, Burnout and Workload on Employee Performance at Transportation Service Companies in Bandung City 万隆市交通服务公司工作生活平衡、倦怠和工作量对员工绩效的影响
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8201
Pani Nopiani, U. Narimawati
Employees at a transportation service company in the city of Bandung feel that there is no balance between work and personal life, burnout from physical and emotional exhaustion, excessive workloads that must be completed on time and not using time efficiently and effectively. This study aims to determine the effect of work life balance, burnout and workload on employee performance at transportation service companies in Bandung City partially and simultaneously. Research with descriptive, verification and quantitative methods. The sampling technique was saturated sampling by 30 respondents. Data analysis is multiple linear regression with SPSS processing. The results of this study are based on descriptive analysis that work life balance, burnout, workload and employee performance are in fairly good condition. The verification analysis states that there is a significant effect between work life balance, burnout, and workload partially and simultaneously on employee performance at transportation service companies in Bandung City.
万隆市一家运输服务公司的员工认为,工作和个人生活之间没有平衡,身心疲惫,必须按时完成的工作量过多,没有有效地利用时间。本研究旨在探讨万隆市交通服务公司的工作生活平衡、倦怠和工作量对员工绩效的影响。采用描述性、验证性和定量方法进行研究。抽样方法为30人饱和抽样。数据分析采用SPSS多元线性回归处理。本研究的结果是基于描述性分析,工作生活平衡,倦怠,工作量和员工绩效处于相当良好的状态。验证分析表明,万隆市交通服务公司的工作生活平衡、倦怠和工作量对员工绩效存在部分和同时的显著影响。
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引用次数: 0
PENGARUH AKUNTABILITAS DAN KETERBUKAAN INFORMASI TERHADAP KINERJA PELAYANAN PEMERINTAH DAERAH (Survei pada Desa diKecamatan Parongpong Kabupaten Bandung Barat) 问责制和信息披露对地方政府服务表现的影响(对万隆巴拉区的帕旺蓬村的调查)
Pub Date : 2022-12-10 DOI: 10.34010/jemba.v2i2.8540
Lilis Puspitawati, Bella Silvia Marsellina
Penelitian ini bertujuan untuk mengetahui besar pengaruh Akuntabilitas Dan Keterbukaan Informasi, Terhadap Kinerja Pelayanan pemerintahan daerah pada Satuan Kerja Perangkat Desa (SKPDes) untuk masing-masing desa di Kecamatan Parongpong. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan verifikatif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini yaitu desa di kecamatan parongpong kabupaten bandung barat.Teknik pengambilan sampel dalam penelitian ini menggunakan teknik Probability Sampling dan untuk memperoleh data menggunakan metode Simpel Random Sampling sehingga diperoleh 35 orang responden pada penelitian ini, Sumber data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner responden. Pengujian statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda dengan menggunakan alat analisis software SPSS Versi 26.0.Hasil pengujian hipotesis dalam penelitian menunjukkan bahwa Akuntabilitas berpengaruh positif terhadap Kinerja pelayanan pemerintahan daerah, dan  Transparansi berpengaruh positif terhadap Kinerja pelayanan pemerintahan daerah.
这项研究的目的是确定对问责制和信息开放的深远影响,以及区域政府在各省各村庄的村务部门(SKPDes)服务工作的表现。本研究采用定量方法进行描述性和验证性分析的方法。这项研究的人口是万隆西帕朗蓬区的一个村庄。本研究采用概率性抽样技术并采用随机抽样方法获取数据,以便在本研究中获得35名受访者,本研究的数据来源是从受访者问卷调查中获得的主要数据。用来检验假设的统计测试是使用SPSS软件分析工具pss 26.0进行的双重线性回归分析。研究中的假设测试结果表明,问责制对地方政府的服务表现有积极的影响,透明度对地方政府的服务表现也有积极的影响。
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引用次数: 0
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Journal of Economics, Management, Business and Accounting
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