Muhamad Guruh, Surya Budiman, Fitri Sabina, Esti Suntari
The purpose of this study was to determine whether there is a positive and significant effect between compensation and work discipline on work productivity partially or simultaneously at PT Idea Solusi Indonesia, Tangerang. This study uses an associative quantitative method where the data is in the form of a questionnaire distributed to 68 people and the data is processed using SPSS Version 22. The results of this study are the regression equation Y = 4.748 + 0.877 X1 the correlation coefficient (R) is 0.728 which means the coefficient between variable X1 to Y is strong The tcount value of the Compensation variable is 4.658 which is greater than the ttable value of 1.99656 with a significant level of 0.0 less than 0.05, it can be interpreted that Ha is accepted and H0 is rejected, so it can be concluded partially Compensation has a positive and significant effect on Productivity . the regression equation Y = 12.758 + 0.704X2 the correlation coefficient (R) is 0.721, which means the coefficient between X2 and Y is strong. The t-count value of the Work Discipline variable is 4.463, which is greater than the t-table of 1.99656 with a significant level of 0 being less than 0.05, which means that Ha is accepted and H0 is rejected. So it can be partially concluded that work discipline has a positive and significant effect on Work Productivity, the regression equation Y = 1.419 + 0.543 X1 + 0.422X2 the correlation coefficient (R) is 0.714, which means the coefficient between the variables of Compensation and Work Discipline on Very Strong Work Productivity is known. the value of the coefficient of determination (KD) = (R2) x 100% is obtained from R, namely KD = 0.640 x 100% = 64% The output is known Fcount is 57.780 and the significance value is 0 while the Ftable value is at a significance level of 0.05 with df 1 (the number of variable -1) 3-1 = 2, and df 2 (n-k-1) or = 68-2-1 = 65 obtained F table value of 3.14 So it can be concluded that Fcount > Ftable (57.780 > 3.14) and significance < 0, 05 (0 < 0.05), then Ha is accepted, so it can be concluded that Compensation and Work Discipline together affect Work Productivity.
{"title":"Pengaruh Kompensasi dan Disiplin Kerja terhadap Produktivitas Kerja Karyawan pada PT. Idea Solusi Indonesia (Erigo) Kantor Pusat Tangerang","authors":"Muhamad Guruh, Surya Budiman, Fitri Sabina, Esti Suntari","doi":"10.33087/jmas.v8i1.1024","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1024","url":null,"abstract":"The purpose of this study was to determine whether there is a positive and significant effect between compensation and work discipline on work productivity partially or simultaneously at PT Idea Solusi Indonesia, Tangerang. This study uses an associative quantitative method where the data is in the form of a questionnaire distributed to 68 people and the data is processed using SPSS Version 22. The results of this study are the regression equation Y = 4.748 + 0.877 X1 the correlation coefficient (R) is 0.728 which means the coefficient between variable X1 to Y is strong The tcount value of the Compensation variable is 4.658 which is greater than the ttable value of 1.99656 with a significant level of 0.0 less than 0.05, it can be interpreted that Ha is accepted and H0 is rejected, so it can be concluded partially Compensation has a positive and significant effect on Productivity . the regression equation Y = 12.758 + 0.704X2 the correlation coefficient (R) is 0.721, which means the coefficient between X2 and Y is strong. The t-count value of the Work Discipline variable is 4.463, which is greater than the t-table of 1.99656 with a significant level of 0 being less than 0.05, which means that Ha is accepted and H0 is rejected. So it can be partially concluded that work discipline has a positive and significant effect on Work Productivity, the regression equation Y = 1.419 + 0.543 X1 + 0.422X2 the correlation coefficient (R) is 0.714, which means the coefficient between the variables of Compensation and Work Discipline on Very Strong Work Productivity is known. the value of the coefficient of determination (KD) = (R2) x 100% is obtained from R, namely KD = 0.640 x 100% = 64% The output is known Fcount is 57.780 and the significance value is 0 while the Ftable value is at a significance level of 0.05 with df 1 (the number of variable -1) 3-1 = 2, and df 2 (n-k-1) or = 68-2-1 = 65 obtained F table value of 3.14 So it can be concluded that Fcount > Ftable (57.780 > 3.14) and significance < 0, 05 (0 < 0.05), then Ha is accepted, so it can be concluded that Compensation and Work Discipline together affect Work Productivity.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121919104","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}
The purpose of the research is to analyze the effect of Good Corporate Governance on Earnings Management. Good Corporate Governance. in this research measured using Institutional Ownership, Managerial Ownership, and Independent Board of Commisioners. The analytical method used in this study is quantitative method with the population of this study, are property and Real Estate companies listed on the Stock Exchange period 2017-2021 were selected using purposive sampling and the number of samples obtained 14 companies with the research period 5 year. The data analysis used in this study is panel data regression. the result showed that Institutional Ownership and Independent Board of Commisioners did not give significant influence the Earnings Management, by contrast Managerial Ownership did influence the Earnings Management.
{"title":"Pengaruh Good Corporate Governance terhadap Manajemen Laba (Studi Kasus pada Sektor Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2017-2021)","authors":"Dede Hertina, Nuri Nuryanah","doi":"10.33087/jmas.v8i1.858","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.858","url":null,"abstract":"The purpose of the research is to analyze the effect of Good Corporate Governance on Earnings Management. Good Corporate Governance. in this research measured using Institutional Ownership, Managerial Ownership, and Independent Board of Commisioners. The analytical method used in this study is quantitative method with the population of this study, are property and Real Estate companies listed on the Stock Exchange period 2017-2021 were selected using purposive sampling and the number of samples obtained 14 companies with the research period 5 year. The data analysis used in this study is panel data regression. the result showed that Institutional Ownership and Independent Board of Commisioners did not give significant influence the Earnings Management, by contrast Managerial Ownership did influence the Earnings Management.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128632944","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}
The purpose of this research is to describe the effect of promotion and product quality on purchasing decisions by using product research objectsskincare Skintific. This research uses a quantitative approach. The population in this study were East Java "Veteran" UPN students who had purchased and used the product of skincare Skintific. While the sample in this study is the buyer of skincare Skintific. The method applied in determining the sample isnon-probability sampling withteknik accidental sampling with the number of respondents as many as 96 respondents. Each test that uses the SmartPLS Application indicates that each test obtains a value above the required value so that the test is declared reliable. This study uses a quantitative research design, data analysis in the form of descriptive statistics and PLS analysis. The results of the study indicate that promotions have a positive and significant influence on purchasing decisions. Then the product quality has a positive and significant influence on purchasing decisions.
{"title":"Pengaruh Promosi dan Kualitas Produk terhadap Keputusan Pembelian Produk Skincare Skintific (Studi pada Mahasiswa UPN “Veteran” Jawa Timur)","authors":"Farhan Bachtiar Efendi, S. Aminah","doi":"10.33087/jmas.v8i1.1055","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1055","url":null,"abstract":"The purpose of this research is to describe the effect of promotion and product quality on purchasing decisions by using product research objectsskincare Skintific. This research uses a quantitative approach. The population in this study were East Java \"Veteran\" UPN students who had purchased and used the product of skincare Skintific. While the sample in this study is the buyer of skincare Skintific. The method applied in determining the sample isnon-probability sampling withteknik accidental sampling with the number of respondents as many as 96 respondents. Each test that uses the SmartPLS Application indicates that each test obtains a value above the required value so that the test is declared reliable. This study uses a quantitative research design, data analysis in the form of descriptive statistics and PLS analysis. The results of the study indicate that promotions have a positive and significant influence on purchasing decisions. Then the product quality has a positive and significant influence on purchasing decisions.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129015912","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}
This study uses 3 variables consisting of: 1 independent variable, namely transformational leadership, 1 mediating variable, namely job satisfaction and 1 dependency variable, namely work performance, which aims to analyze the effect of transformational leadership on work performance which is mediated by job satisfaction in employees of PT. Bank Mandiri Tbk. Jakarta's Big Rice Field. The sample used in this study were employees of PT. Bank Mandiri Tbk. Paddy Field, Central Jakarta. Sampling used the cluster random sampling method, through a survey using a questionnaire with a total of 190 respondents and the data analysis method in this study used the Structural Equation Model (SEM) with AMOS version 23 software. through a survey using a questionnaire with the results of this study indicating that transformational leadership positive effect on job satisfaction. However, it does not have a significant effect on work performance. If you look at the role of Job Satisfaction as a Mediation variable, it is enough to influence transformational leadership on Job Performance at PT. Bank Mandiri Tbk. Jakarta's Big Rice Field. Thus, the conclusions obtained indicate that employees with high job satisfaction tend to be good at their jobs compared to employees with low job satisfaction. In addition, the work performance of employees with high transformational leadership is greater than that of employees with low transformational leadership. In addition to the direct effect, this study shows that job satisfaction has a significant mediating role in the relationship between transformational leadership and performance. These findings reveal important theoretical clues that transformational leadership as a personal ability can influence work performance not only directly but also indirectly through its positive influence on job satisfaction.
本研究采用3个变量，分别为:1个自变量变革型领导、1个中介变量工作满意度和1个因变量工作绩效，旨在分析变革型领导以工作满意度为中介对Mandiri银行员工工作绩效的影响。雅加达的大稻田。本研究使用的样本是PT. Bank Mandiri Tbk的员工。稻田，雅加达中部。抽样采用整群随机抽样方法，通过问卷调查共190人，本研究的数据分析方法采用结构方程模型(SEM)，使用AMOS 23版软件。通过问卷调查，本研究结果表明变革型领导对工作满意度有积极的影响。然而，它对工作绩效没有显著的影响。如果你把工作满意度作为一个中介变量，它足以影响PT. Bank Mandiri Tbk的变革型领导对工作绩效的影响。雅加达的大稻田。由此得出结论，工作满意度高的员工比工作满意度低的员工更擅长自己的工作。此外，高变革型领导的员工的工作绩效大于低变革型领导的员工。除了直接作用外，本研究还表明，工作满意度在变革型领导与绩效的关系中具有显著的中介作用。这些发现揭示了重要的理论线索，即变革型领导作为一种个人能力不仅可以直接影响工作绩效，还可以通过对工作满意度的积极影响间接影响工作绩效。
{"title":"Job Satisfaction Karyawan Perbankan Memediasi Transformational Leadership dan Job Performance","authors":"Anggoro Anom, W. Adawiyah, Dita Oki Berliyanti","doi":"10.33087/jmas.v8i1.864","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.864","url":null,"abstract":"This study uses 3 variables consisting of: 1 independent variable, namely transformational leadership, 1 mediating variable, namely job satisfaction and 1 dependency variable, namely work performance, which aims to analyze the effect of transformational leadership on work performance which is mediated by job satisfaction in employees of PT. Bank Mandiri Tbk. Jakarta's Big Rice Field. The sample used in this study were employees of PT. Bank Mandiri Tbk. Paddy Field, Central Jakarta. Sampling used the cluster random sampling method, through a survey using a questionnaire with a total of 190 respondents and the data analysis method in this study used the Structural Equation Model (SEM) with AMOS version 23 software. through a survey using a questionnaire with the results of this study indicating that transformational leadership positive effect on job satisfaction. However, it does not have a significant effect on work performance. If you look at the role of Job Satisfaction as a Mediation variable, it is enough to influence transformational leadership on Job Performance at PT. Bank Mandiri Tbk. Jakarta's Big Rice Field. Thus, the conclusions obtained indicate that employees with high job satisfaction tend to be good at their jobs compared to employees with low job satisfaction. In addition, the work performance of employees with high transformational leadership is greater than that of employees with low transformational leadership. In addition to the direct effect, this study shows that job satisfaction has a significant mediating role in the relationship between transformational leadership and performance. These findings reveal important theoretical clues that transformational leadership as a personal ability can influence work performance not only directly but also indirectly through its positive influence on job satisfaction.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128088657","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}
The objective of this study is to analyze investment decisions using the Price Earnings Ratio (P/E Ratio) approach. The sample companies for this study are construction service companies that are listed on the Indonesia Stock Exchange in 2021. This study combines descriptive and quantitative methods. The results indicated that PT. Waskita Karya Tbk., PT. Wijaya Karya Tbk., PT. Adhi Karya Tbk., and PT. Pembangunan Perumahan Tbk. are sequentially the company with the highest investment priority. This priority scale can be taken into account by investors when making investments.
本研究的目的是使用市盈率(P/E Ratio)方法分析投资决策。本研究的样本公司为2021年在印尼证券交易所上市的建筑服务公司。本研究采用描述性和定量相结合的方法。结果表明，PT. Waskita Karya Tbk。， PT. Wijaya Karya Tbk。Adhi Karya Tbk。和PT. Pembangunan Perumahan Tbk。依次是投资优先级最高的公司。投资者在进行投资时可以考虑到这个优先级。
{"title":"Analysis of Stock Investment Decisions through Price Earnings Ratio (A Case Study on Construction Service Companies)","authors":"Dio Alfarago, Luthfi Aziz Bakhtiyar","doi":"10.33087/jmas.v8i1.525","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.525","url":null,"abstract":"The objective of this study is to analyze investment decisions using the Price Earnings Ratio (P/E Ratio) approach. The sample companies for this study are construction service companies that are listed on the Indonesia Stock Exchange in 2021. This study combines descriptive and quantitative methods. The results indicated that PT. Waskita Karya Tbk., PT. Wijaya Karya Tbk., PT. Adhi Karya Tbk., and PT. Pembangunan Perumahan Tbk. are sequentially the company with the highest investment priority. This priority scale can be taken into account by investors when making investments.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127403139","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}
Human activities on the environment are inseparable from the by-products in the form of waste, for example paper, plastic, metal, glass or glass are by-products of human activities on the environment. Solid waste control does not only cover the environment in urban areas but rural areas on the coast is a global issue that has not been resolved. One way that can be taken in dealing with solid waste in the environment is through a cultural approach and local community knowledge. This study aims to identify the local wisdom of the community called "Meresik" in the coastal environment of Tapak Kuda Village by measuring the level of community participation in solid waste management. the research conducted was descriptive interpretative in nature, the results of questionnaires and interviews were interpreted through data triangulation, samples were taken by random sampling of 60 people and 10 key figures interviewed, data were analyzed descriptively by presenting quantitative and descriptive data on waste control activities in the coastal village environment Tapak Kuda is called "Meresik", the abstinence value against the prohibition of throwing garbage in the sea area and mangrove forests is a form of violation of customary norms in the environment, the habit of using natural materials as containers is a written regulation carried out by the village head, the concentration of disposal sites is carried out in one place with sorting Types of garbage and village clean-up rituals on Friday (resik) are traditional village rituals in maintaining sanitation and soil fertility. The level of community participation is 75% in the high category. the local community of the Village realizes that the culture of resik has an important role in maintaining an environmental condition, environmental cleanliness and good sanitation are heavily influenced by Islamic religious views, as well as prevailing norms and values regarding local wisdom in solid waste management, the level of participation is in the high category this is done with the village working group scheme in the process of collecting, sorting, reducing and educating local wisdom in Tapak Kuda Village.
{"title":"Manajemen Lingkungan Masyarakat Melalui Pendekatan Culture and Behavior di Pesisir Timur Sumatera Utara","authors":"A. Hamzah, N. Nurhasanah","doi":"10.33087/jmas.v8i1.1083","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1083","url":null,"abstract":"Human activities on the environment are inseparable from the by-products in the form of waste, for example paper, plastic, metal, glass or glass are by-products of human activities on the environment. Solid waste control does not only cover the environment in urban areas but rural areas on the coast is a global issue that has not been resolved. One way that can be taken in dealing with solid waste in the environment is through a cultural approach and local community knowledge. This study aims to identify the local wisdom of the community called \"Meresik\" in the coastal environment of Tapak Kuda Village by measuring the level of community participation in solid waste management. the research conducted was descriptive interpretative in nature, the results of questionnaires and interviews were interpreted through data triangulation, samples were taken by random sampling of 60 people and 10 key figures interviewed, data were analyzed descriptively by presenting quantitative and descriptive data on waste control activities in the coastal village environment Tapak Kuda is called \"Meresik\", the abstinence value against the prohibition of throwing garbage in the sea area and mangrove forests is a form of violation of customary norms in the environment, the habit of using natural materials as containers is a written regulation carried out by the village head, the concentration of disposal sites is carried out in one place with sorting Types of garbage and village clean-up rituals on Friday (resik) are traditional village rituals in maintaining sanitation and soil fertility. The level of community participation is 75% in the high category. the local community of the Village realizes that the culture of resik has an important role in maintaining an environmental condition, environmental cleanliness and good sanitation are heavily influenced by Islamic religious views, as well as prevailing norms and values regarding local wisdom in solid waste management, the level of participation is in the high category this is done with the village working group scheme in the process of collecting, sorting, reducing and educating local wisdom in Tapak Kuda Village.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125992495","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}
This study aims to determine the Strategic Planning carried out by the Bandung Regency Tourism and Culture Office in the development of Tourism Villages in Ciwidey District. The method used in this research study is descriptive analysis with a qualitative approach. Researchers used a strategic planning model with data analysis using SWOT analysis, while the data collection techniques used in this study were library/documentation studies, observations, and interviews. The initial step taken was to analyze the internal and external environment to determine strengths, weaknesses, opportunities and threats in the development of Tourism Villages in Ciwidey District. After that the researcher also analyzes the issues that arise and looks at strategic issues. From this analysis there are several very strategic issues, namely the issue of increasing cooperation with related parties, the issue of increasing promotion to attract more tourists and the issue of seeking to allocate funds for natural disaster management, the issue of providing professional guides and the issue of provide outreach and guidance to the community visiting the Tourism Village in Ciwidey District. Whereas in strategic planning for the development of a Tourism Village in Ciwidey District there are several weaknesses, namely limited professional human resources, limited available funds and lack of optimal promotion. For this reason, the suggestions made to overcome these weaknesses include: to overcome the limitations of professional human resources, the government needs to recruit employees who have an educational background in tourism. To address strategic issues related to promotion, the Bandung Regency Tourism and Culture Office should optimally activate websites, social media, and applications and explain in detail the more attractiveness that Tourism Villages have in Ciwidey District and programs under development. Tourism Village in Ciwidey District.
{"title":"Perencanaan Strategis dalam Pengembangan Desa Wisata di Kabupaten Bandung (Suatu Kajian di Kecamatan Ciwidey)","authors":"M. Ar","doi":"10.33087/jmas.v8i1.1197","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1197","url":null,"abstract":"This study aims to determine the Strategic Planning carried out by the Bandung Regency Tourism and Culture Office in the development of Tourism Villages in Ciwidey District. The method used in this research study is descriptive analysis with a qualitative approach. Researchers used a strategic planning model with data analysis using SWOT analysis, while the data collection techniques used in this study were library/documentation studies, observations, and interviews. The initial step taken was to analyze the internal and external environment to determine strengths, weaknesses, opportunities and threats in the development of Tourism Villages in Ciwidey District. After that the researcher also analyzes the issues that arise and looks at strategic issues. From this analysis there are several very strategic issues, namely the issue of increasing cooperation with related parties, the issue of increasing promotion to attract more tourists and the issue of seeking to allocate funds for natural disaster management, the issue of providing professional guides and the issue of provide outreach and guidance to the community visiting the Tourism Village in Ciwidey District. Whereas in strategic planning for the development of a Tourism Village in Ciwidey District there are several weaknesses, namely limited professional human resources, limited available funds and lack of optimal promotion. For this reason, the suggestions made to overcome these weaknesses include: to overcome the limitations of professional human resources, the government needs to recruit employees who have an educational background in tourism. To address strategic issues related to promotion, the Bandung Regency Tourism and Culture Office should optimally activate websites, social media, and applications and explain in detail the more attractiveness that Tourism Villages have in Ciwidey District and programs under development. Tourism Village in Ciwidey District.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132793298","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}
The purpose of this study was to determine the effect of internal audit on fraud prevention and to determine how much influence internal audit has on fraud prevention. The method used in this research is an empirical study. The population in this study are staff or employees of PT. LEN Industri (Persero) with a total of 25 employees. The sampling technique used was saturated sampling, so that a sample of 25 respondents was obtained. The results of the study show that the tcount value of the implementation of internal audits on fraud prevention is 3.740. By using a significance number or Sig (5%), and N = 14, t = 2.0595 is obtained. The provisions say that if tcount > ttable, then Ha is accepted and Ho is rejected, meaning that the hypothesis that internal audit has an effect on fraud prevention is accepted.
本研究的目的是确定内部审计对预防舞弊的影响，并确定内部审计对预防舞弊的影响程度。本研究采用的是实证研究方法。本研究的人群为PT. LEN industrii (Persero)的员工或雇员，共25名员工。使用的抽样技术是饱和抽样，因此获得了25个受访者的样本。研究结果表明，实施内部审计对预防舞弊的计数值为3.740。采用显著性数或Sig (5%)， N = 14，得到t = 2.0595。条款规定，如果tcount >可表，则Ha被接受，Ho被拒绝，这意味着内部审计对防止欺诈有作用的假设被接受。
{"title":"Pengaruh Pelaksanaan Audit Internal terhadap Pencegahan FRAUD (Kecurangan) (Studi pada PT LEN Industri (Persero) Bandung)","authors":"Ardiansyah Dwiky Alfarisy","doi":"10.33087/jmas.v8i1.1216","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1216","url":null,"abstract":"The purpose of this study was to determine the effect of internal audit on fraud prevention and to determine how much influence internal audit has on fraud prevention. The method used in this research is an empirical study. The population in this study are staff or employees of PT. LEN Industri (Persero) with a total of 25 employees. The sampling technique used was saturated sampling, so that a sample of 25 respondents was obtained. The results of the study show that the tcount value of the implementation of internal audits on fraud prevention is 3.740. By using a significance number or Sig (5%), and N = 14, t = 2.0595 is obtained. The provisions say that if tcount > ttable, then Ha is accepted and Ho is rejected, meaning that the hypothesis that internal audit has an effect on fraud prevention is accepted.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"161 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132485354","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}
Selfina Anggraini, Risal Rinofah, Pristin Prima Sari
The purpose of this study is to test and explain the effect of leverage, liquidity and profitability on systematic risks in food and beverage subsector manufacturing companies listed on the IDX in the 2018-2021 period. The population of this study is 72 companies manufacturing in the food and beverage subsector for the 2018-2021 period. Sampling in this study used purposive sampling technique, namely sampling with certain criteria and obtained as many as 46 companies for 4 years, so that 184 observations were obtained. This study used the multiple regression analysis method with the help of the spss program version 20. The independent variables in this study are leverage, liquidity and profitability, as well as dependent variables, namely systematic risk. The results of this study show that the partial influence of leverage and liquidity variables has a positive and insignificant impact on systematic risk, while the profitability variable has a negative and significant impact on systematic risk. Meanwhile, variable leverage, liquidity, and profitability simultaneously have a significant effect on systematic risk.
{"title":"Pengaruh Leverage, Likuiditas dan Profitabilitas terhadap Risiko Sistematis pada Perusahaan Manufaktur Subsektor Food and Beverage","authors":"Selfina Anggraini, Risal Rinofah, Pristin Prima Sari","doi":"10.33087/jmas.v8i1.1033","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1033","url":null,"abstract":"The purpose of this study is to test and explain the effect of leverage, liquidity and profitability on systematic risks in food and beverage subsector manufacturing companies listed on the IDX in the 2018-2021 period. The population of this study is 72 companies manufacturing in the food and beverage subsector for the 2018-2021 period. Sampling in this study used purposive sampling technique, namely sampling with certain criteria and obtained as many as 46 companies for 4 years, so that 184 observations were obtained. This study used the multiple regression analysis method with the help of the spss program version 20. The independent variables in this study are leverage, liquidity and profitability, as well as dependent variables, namely systematic risk. The results of this study show that the partial influence of leverage and liquidity variables has a positive and insignificant impact on systematic risk, while the profitability variable has a negative and significant impact on systematic risk. Meanwhile, variable leverage, liquidity, and profitability simultaneously have a significant effect on systematic risk.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115710866","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}
Today's motorbikes can say a lot of meaningful things to society. Motorcycle manufacturers are required to introduce new technology every year to boost sales. With increasingly stringent business regulations due to competition, companies are forced to meet consumer needs in addition to being able to sell their products. Word of mouth, brand image, and lifestyle are some of the variables that might influence consumer decisions to buy. The method used in this research is quantitative. The results of this study are the influence of word of mouth (X1) on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the calculated f value is greater than f table, f count 13.449> 2.47 from f table. The influence of brand image (X2) on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the value of f count is greater than f table, f count is 61,601 > 2.47 from f table. The influence of lifestyle (X3) on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the value of f count is greater than f table, f count is 53,769 > 2.69 from f table. The influence of word of mouth, brand image and lifestyle on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the calculated f value is greater than f table.
{"title":"Pengaruh Word of Mouth, Citra Merek dan Gaya Hidup terhadap Keputusan Pembelian Produk Motor Honda di Jakarta","authors":"Rizka Fajrina S, Jalaludin Jalaludin","doi":"10.33087/jmas.v8i1.1086","DOIUrl":"https://doi.org/10.33087/jmas.v8i1.1086","url":null,"abstract":"Today's motorbikes can say a lot of meaningful things to society. Motorcycle manufacturers are required to introduce new technology every year to boost sales. With increasingly stringent business regulations due to competition, companies are forced to meet consumer needs in addition to being able to sell their products. Word of mouth, brand image, and lifestyle are some of the variables that might influence consumer decisions to buy. The method used in this research is quantitative. The results of this study are the influence of word of mouth (X1) on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the calculated f value is greater than f table, f count 13.449> 2.47 from f table. The influence of brand image (X2) on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the value of f count is greater than f table, f count is 61,601 > 2.47 from f table. The influence of lifestyle (X3) on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the value of f count is greater than f table, f count is 53,769 > 2.69 from f table. The influence of word of mouth, brand image and lifestyle on the purchase decision of Honda motorcycle products in Jakarta (Y), namely the calculated f value is greater than f table.","PeriodicalId":194186,"journal":{"name":"J-MAS (Jurnal Manajemen dan Sains)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124462387","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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