Titan Parama Yoga, Chairul Habibi, Nizar Hizbi, Abdul Aziz
Information system security is used to protect against cyber attack crimes. Generally, cyber attacks occur because someone wants to intervene in a system to find out the confidentiality and availability of information. PT. Pos Indonesia is a company under the auspices of SOEs engaged in distributing letters and packages. Both domestic package distribution and overseas package distribution. To facilitate the delivery of packages, PT Pos Indonesia developed an information system called I-POS. Based on the results of the researchers' analysis, the I-POS information system is an information system that aims at mail and package delivery transactions, so using the I-POS information system can facilitate the process of delivery transactions, as well as provide accurate, timely, and relevant information. The purpose of this study is to determine the level of maturity of information system security in the field of I-POS information systems at PT. Pos Indonesia, Analyzing the findings and gaps of the level of maturity of the information system security. Based on the results of research that has been conducted through questionnaires using the COBIT 2019 framework with APO13 and DSS05 domains, it was found that the Existing Capability obtained was at level 2 while the expected Capability Level was at level 5 so the Capability Gap produced in these conditions was 3 levels
{"title":"I-Pos Information System Security Audit Using Framework Control Objectives for Information and Related Technologies 2019 And Information Technology Infrastructure Library 4","authors":"Titan Parama Yoga, Chairul Habibi, Nizar Hizbi, Abdul Aziz","doi":"10.56447/jcb.v17i2.236","DOIUrl":"https://doi.org/10.56447/jcb.v17i2.236","url":null,"abstract":"Information system security is used to protect against cyber attack crimes. Generally, cyber attacks occur because someone wants to intervene in a system to find out the confidentiality and availability of information. PT. Pos Indonesia is a company under the auspices of SOEs engaged in distributing letters and packages. Both domestic package distribution and overseas package distribution. To facilitate the delivery of packages, PT Pos Indonesia developed an information system called I-POS. Based on the results of the researchers' analysis, the I-POS information system is an information system that aims at mail and package delivery transactions, so using the I-POS information system can facilitate the process of delivery transactions, as well as provide accurate, timely, and relevant information. The purpose of this study is to determine the level of maturity of information system security in the field of I-POS information systems at PT. Pos Indonesia, Analyzing the findings and gaps of the level of maturity of the information system security. Based on the results of research that has been conducted through questionnaires using the COBIT 2019 framework with APO13 and DSS05 domains, it was found that the Existing Capability obtained was at level 2 while the expected Capability Level was at level 5 so the Capability Gap produced in these conditions was 3 levels","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"34 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139532259","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}
Roro Endah Kumalasari, Nita Yura Roslina, Tia Alvionita
This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.
{"title":"Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 – 2022","authors":"Roro Endah Kumalasari, Nita Yura Roslina, Tia Alvionita","doi":"10.56447/jcb.v17i2.227","DOIUrl":"https://doi.org/10.56447/jcb.v17i2.227","url":null,"abstract":"This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139624305","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 evaluate the degree of excellence of the Accurate-5 accounting software by employing the ISO-9126 model, which assesses six dimensions (primary characteristics) and associated attributes (secondary characteristics) of software quality. The researchers measured a sample of 41 participants who attended a workshop at STMIK Mardira Indonesia Bandung using the Accurate-5 software. The researchers gathered primary data using a questionnaire that utilized the Likert scale. The validity test results supported the validity of the items, as a value greater than 0.316 was found. The reliability test results demonstrated that all attributes have a high level of reliability, as each item had a Cronbach's alpha value greater than 0.7. The software quality evaluation findings utilizing the ISO 9126 standard indicate that all dimensions and attributes satisfy the "Good" criteria. The researchers found that the attributes of Compliance, Installability, and Coexistence satisfy the criteria of "Very Good." Based on the data, we can infer that the Accurate-5 software complies with the ISO 9126 standard as it achieved an average percentage score of 77.53%, indicating that it meets the "Good" criteria.
{"title":"Quality Measurement of Accurate-5 Accounting Software Using the Iso 9126 Model","authors":"Hasanah Tisna Amijaya, R. Ramlan, G. N. Fajar","doi":"10.56447/jcb.v17i1.181","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.181","url":null,"abstract":"This study aims to evaluate the degree of excellence of the Accurate-5 accounting software by employing the ISO-9126 model, which assesses six dimensions (primary characteristics) and associated attributes (secondary characteristics) of software quality. The researchers measured a sample of 41 participants who attended a workshop at STMIK Mardira Indonesia Bandung using the Accurate-5 software. The researchers gathered primary data using a questionnaire that utilized the Likert scale. The validity test results supported the validity of the items, as a value greater than 0.316 was found. The reliability test results demonstrated that all attributes have a high level of reliability, as each item had a Cronbach's alpha value greater than 0.7.\u0000The software quality evaluation findings utilizing the ISO 9126 standard indicate that all dimensions and attributes satisfy the \"Good\" criteria. The researchers found that the attributes of Compliance, Installability, and Coexistence satisfy the criteria of \"Very Good.\" Based on the data, we can infer that the Accurate-5 software complies with the ISO 9126 standard as it achieved an average percentage score of 77.53%, indicating that it meets the \"Good\" criteria.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130782324","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 researchers undertook the study to examine the influence of the Current Ratio and Debt-to-Equity Ratio on the Net Profit Margins of Cigarette Sub Sector Manufacturing Companies that are listed on the Indonesia Stock Exchange during the period spanning from 2016 to 2020. The study utilized a descriptive verification methodology. The study employed a statistical methodology of multiple linear regression analysis, utilizing the IBM SPSS Statistics 25.0 software program for Windows. The research employed a sample of 20 financial statements procured from the cigarette sub-sector manufacturing firms listed on the Indonesian stock exchange between the years 2016 and 2020. The present study's results indicate that the Current Ratio and Debt-to-Equity Ratio of cigarette sub-sector manufacturing firms enlisted on the Indonesia stock exchange between 2016 and 2020 significantly impact Net Profit Margin.
{"title":"Effect of Liquidity and Return on Capital on Profitability","authors":"Debby Husna Gusrina, Bulan Tati Fitria","doi":"10.56447/jcb.v17i1.25","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.25","url":null,"abstract":"The researchers undertook the study to examine the influence of the Current Ratio and Debt-to-Equity Ratio on the Net Profit Margins of Cigarette Sub Sector Manufacturing Companies that are listed on the Indonesia Stock Exchange during the period spanning from 2016 to 2020. The study utilized a descriptive verification methodology. The study employed a statistical methodology of multiple linear regression analysis, utilizing the IBM SPSS Statistics 25.0 software program for Windows. The research employed a sample of 20 financial statements procured from the cigarette sub-sector manufacturing firms listed on the Indonesian stock exchange between the years 2016 and 2020. The present study's results indicate that the Current Ratio and Debt-to-Equity Ratio of cigarette sub-sector manufacturing firms enlisted on the Indonesia stock exchange between 2016 and 2020 significantly impact Net Profit Margin.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"202 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115647613","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}
Ridwan Mansur Hidayat, Perwito Perwito, Rini Suwartika Kusumadiarti
The development of computer systems in information technology is increasingly rapid and accurate with the times. Cash receipts are essential in an organization, institution, or line of business. The importance of having internal control procedures for cash receipts is very beneficial for the progress and interests of the company. In this case, the company made arrangements for the cash receipts accounting system, which included registration, filing of pilgrims, down payment and settlement, and making payment reports. In addition, there are features of the latest news and procedures for worship that can help worshipers access the latest information. So at this time, an accounting information system is needed in the process of cash receipts and registration of pilgrims at PT Nusantara Teguh Berkah. This system was designed using PHP and MySQL using the Waterfall Method. Because it is web-based, this system can be accessed anywhere and anytime using a laptop or smartphone. The results obtained from designing this system are to make it easier for the admin to manage cash receipts and congregation registration from manual to digital processes.
{"title":"Design of Web-Based Accounting Information System for Umrah Registration and Religious Tourism Using Mysql Database at PT Nusantara Teguh Berkah","authors":"Ridwan Mansur Hidayat, Perwito Perwito, Rini Suwartika Kusumadiarti","doi":"10.56447/jcb.v17i1.138","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.138","url":null,"abstract":"The development of computer systems in information technology is increasingly rapid and accurate with the times. Cash receipts are essential in an organization, institution, or line of business. The importance of having internal control procedures for cash receipts is very beneficial for the progress and interests of the company. In this case, the company made arrangements for the cash receipts accounting system, which included registration, filing of pilgrims, down payment and settlement, and making payment reports. In addition, there are features of the latest news and procedures for worship that can help worshipers access the latest information. So at this time, an accounting information system is needed in the process of cash receipts and registration of pilgrims at PT Nusantara Teguh Berkah. This system was designed using PHP and MySQL using the Waterfall Method. Because it is web-based, this system can be accessed anywhere and anytime using a laptop or smartphone. The results obtained from designing this system are to make it easier for the admin to manage cash receipts and congregation registration from manual to digital processes.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132262204","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}
Absenteeism application is one of the systems where attendance is critical data in every activity, be it lecture activities. Nevertheless, often, the data - this absence of data is less noticed. The proof is that many educational institutions still use conventional absenteeism. Conditions like this are certainly very vulnerable to fraud. Therefore, the Informatics Engineering Study Program of the Faculty of Engineering needs a system that can create an absence process that can produce information more efficiently and by its standards, of course, using methods that can solve the problems in the Informatics Engineering Study Program of the Faculty of Engineering—using the Extreme Programming Method. The extreme Programming method was chosen because the software to be created is simple and classified as small-scale software, and development takes little time. This system development method is one of the agile methods. Which has several stages, namely: 1. Planning, 2. Design, 3. Coding, and 4. Testing. Of course, with some design processes that use UML, such as Use Case Diagram, Activity Diagram, Flowchart &, and DFD, the student attendance website application built has been tested for eligibility using Blackbox testing. The results of this study create a system that can help informatics engineering programs to help in terms of student retirement. Design a system that can produce reports that suit needs effectively and efficiently.
{"title":"Website Based Student Absence Application Design Using Extreme Programming Method","authors":"Mochamad Jejen Jaelani, Soecipto Soecipto, Yenni Fatman","doi":"10.56447/jcb.v17i1.183","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.183","url":null,"abstract":"Absenteeism application is one of the systems where attendance is critical data in every activity, be it lecture activities. Nevertheless, often, the data - this absence of data is less noticed. The proof is that many educational institutions still use conventional absenteeism. Conditions like this are certainly very vulnerable to fraud. Therefore, the Informatics Engineering Study Program of the Faculty of Engineering needs a system that can create an absence process that can produce information more efficiently and by its standards, of course, using methods that can solve the problems in the Informatics Engineering Study Program of the Faculty of Engineering—using the Extreme Programming Method. The extreme Programming method was chosen because the software to be created is simple and classified as small-scale software, and development takes little time. This system development method is one of the agile methods. Which has several stages, namely: 1. Planning, 2. Design, 3. Coding, and 4. Testing. Of course, with some design processes that use UML, such as Use Case Diagram, Activity Diagram, Flowchart &, and DFD, the student attendance website application built has been tested for eligibility using Blackbox testing. The results of this study create a system that can help informatics engineering programs to help in terms of student retirement. Design a system that can produce reports that suit needs effectively and efficiently.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128038342","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 investigated the potential mediating role of commitment continuance in the relationship between achievement motivation and task performance. This study aims to examine the direct and indirect impacts of achievement motivation and task performance. The research methodology involved surveying 33 individuals currently employed in repair shops located within the city of Bandung. The researchers employed a survey instrument to gather employee data through direct distribution. The study's findings, which utilized structural equation modeling-PLS, suggest that a strong inclination towards achieving goals and a persistent sense of dedication is crucial in promoting employee excellence in job performance and maintaining allegiance to their respective employers. Furthermore, providing a conducive work environment, recognition, and assurance of job stability are crucial determinants in fostering elevated employee motivation and commitment levels. Therefore, organizations prioritizing and fostering these factors are more likely to attain exceptional performance results and favorable employee retention rates.
{"title":"Mediating effect of Commitment Continuance on Achievement Motivation and Task Performance","authors":"Adhie Fasha Nurhadian","doi":"10.56447/jcb.v17i1.28","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.28","url":null,"abstract":"This study investigated the potential mediating role of commitment continuance in the relationship between achievement motivation and task performance. This study aims to examine the direct and indirect impacts of achievement motivation and task performance. The research methodology involved surveying 33 individuals currently employed in repair shops located within the city of Bandung. The researchers employed a survey instrument to gather employee data through direct distribution. The study's findings, which utilized structural equation modeling-PLS, suggest that a strong inclination towards achieving goals and a persistent sense of dedication is crucial in promoting employee excellence in job performance and maintaining allegiance to their respective employers. Furthermore, providing a conducive work environment, recognition, and assurance of job stability are crucial determinants in fostering elevated employee motivation and commitment levels. Therefore, organizations prioritizing and fostering these factors are more likely to attain exceptional performance results and favorable employee retention rates.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"100 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114026609","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 effect of the company's financial condition on the acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2016 – 2020. The research method used in this study is a descriptive method with a quantitative approach. The population used in this study are mining companies listed on the IDX in 2016 – 2020, totaling 49 companies. The sampling technique used was purposive sampling, totaling 24 companies based on predetermined criteria. The data used in this study is secondary data in the form of the company's annual report. The results of the analysis of this study are (1) the company's financial condition has a negative effect on acceptance of going-concern audit opinion with a significant level of 0.001 <0.005, (2) the results of data processing through logistic regression show Y = -1.035 - 1.147, which means that if the financial condition is increased by one - unit, the going concern audit opinion value will likely decrease by -1.147.
{"title":"Influence of Company Finances on Receiving Going Concern Audit Opinions","authors":"Gantina Tigusti, Roro Endah Kumalasari","doi":"10.56447/jcb.v17i1.26","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.26","url":null,"abstract":"This study aims to determine the effect of the company's financial condition on the acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2016 – 2020. The research method used in this study is a descriptive method with a quantitative approach. The population used in this study are mining companies listed on the IDX in 2016 – 2020, totaling 49 companies. The sampling technique used was purposive sampling, totaling 24 companies based on predetermined criteria. The data used in this study is secondary data in the form of the company's annual report.\u0000The results of the analysis of this study are (1) the company's financial condition has a negative effect on acceptance of going-concern audit opinion with a significant level of 0.001 <0.005, (2) the results of data processing through logistic regression show Y = -1.035 - 1.147, which means that if the financial condition is increased by one - unit, the going concern audit opinion value will likely decrease by -1.147.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129474194","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 present research examined the influence of work motivation and discipline on employee performance within a governmental organization in the West Java province. The study investigated the predominant factor affecting job performance in the agency above. Specifically, the research examined whether motivation or discipline has a more significant impact on employee performance. The sample size for the study consisted of 58 employees who were surveyed using a questionnaire. The research utilized path analysis to establish the authenticity of motivation and work discipline variables in a government agency in West Java Province. The results highlight the importance of prioritizing work motivation and discipline to improve employee performance. The research findings underscored the substantial impact of motivation (X1) and work discipline (X2) on the performance of employees (Y). The results indicate that motivation contributed more significantly than the other factor. This suggests that the organization could enhance employee performance by promoting motivation and addressing their needs, which would positively impact their performance. Although motivation has a more significant impact than work discipline, the latter still holds significant importance as a fundamental component. The agency can achieve the enhancement of employee performance through the implementation of regulatory compliance, the reevaluation of existing protocols, the imposition of penalties for non-compliance, and the provision of incentives for those who exhibit work discipline. Cultivating a solid work ethic is of utmost importance as it reflects adherence to workplace regulations and individual accountability, thereby directly influencing achieving maximum employee productivity. As a result, a positive correlation exists between high levels of discipline and maximum work productivity.
{"title":"Effect of Work Motivation and Discipline on Employee Performance","authors":"Syarah Maulidina Nurfadllika, U. W. S. Adinata","doi":"10.56447/jcb.v17i1.27","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.27","url":null,"abstract":"The present research examined the influence of work motivation and discipline on employee performance within a governmental organization in the West Java province. The study investigated the predominant factor affecting job performance in the agency above. Specifically, the research examined whether motivation or discipline has a more significant impact on employee performance. The sample size for the study consisted of 58 employees who were surveyed using a questionnaire.\u0000The research utilized path analysis to establish the authenticity of motivation and work discipline variables in a government agency in West Java Province. The results highlight the importance of prioritizing work motivation and discipline to improve employee performance.\u0000The research findings underscored the substantial impact of motivation (X1) and work discipline (X2) on the performance of employees (Y). The results indicate that motivation contributed more significantly than the other factor. This suggests that the organization could enhance employee performance by promoting motivation and addressing their needs, which would positively impact their performance.\u0000Although motivation has a more significant impact than work discipline, the latter still holds significant importance as a fundamental component. The agency can achieve the enhancement of employee performance through the implementation of regulatory compliance, the reevaluation of existing protocols, the imposition of penalties for non-compliance, and the provision of incentives for those who exhibit work discipline. Cultivating a solid work ethic is of utmost importance as it reflects adherence to workplace regulations and individual accountability, thereby directly influencing achieving maximum employee productivity. As a result, a positive correlation exists between high levels of discipline and maximum work productivity.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"97 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122707630","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 research aimed to examine the impact of the current ratio and return on assets on the degree of financial distress in the automotive and component manufacturing sectors of the Indonesia Stock Exchange during the period of 2015–2020, utilizing the Altman Z-score model. Furthermore, the objective of this investigation is to examine the primary determinant between the current ratio and return on assets about the degree of financial distress, utilizing the Altman z-score model, within the automotive and component sub-sector manufacturing firms that are publicly traded in the Indonesia Stock Exchange from 2015 to 2020. The present study employs a descriptive-verification research methodology. The present study employs secondary data from information sourced from https://idx.bei.co.id/. Conduct data collection methodologies utilizing documentation techniques. The present study has selected a population of 13 manufacturing companies in the automotive and component sub-sectors listed on the Indonesia Stock Exchange from 2015 to 2020. Non-Probability Sampling was utilized to determine the sample size of ten companies that meet the established criteria. The data underwent analysis through the utilization of multiple linear regression as well as hypothesis testing via the t-test and F-test. The findings of the present investigation suggest that the current ratio and the return on assets exhibit a noteworthy and favorable impact on the degree of financial distress, as measured by the Altman z-score, at a rate of 73.4%.
{"title":"Effect of Liquidity and Profitability on The Level of Financial Distress Using the Altman Z-Score Model","authors":"N. Karlina, Robbi Saepul Rahman","doi":"10.56447/jcb.v17i1.24","DOIUrl":"https://doi.org/10.56447/jcb.v17i1.24","url":null,"abstract":"This research aimed to examine the impact of the current ratio and return on assets on the degree of financial distress in the automotive and component manufacturing sectors of the Indonesia Stock Exchange during the period of 2015–2020, utilizing the Altman Z-score model. Furthermore, the objective of this investigation is to examine the primary determinant between the current ratio and return on assets about the degree of financial distress, utilizing the Altman z-score model, within the automotive and component sub-sector manufacturing firms that are publicly traded in the Indonesia Stock Exchange from 2015 to 2020.\u0000The present study employs a descriptive-verification research methodology. The present study employs secondary data from information sourced from https://idx.bei.co.id/. Conduct data collection methodologies utilizing documentation techniques. The present study has selected a population of 13 manufacturing companies in the automotive and component sub-sectors listed on the Indonesia Stock Exchange from 2015 to 2020. Non-Probability Sampling was utilized to determine the sample size of ten companies that meet the established criteria. The data underwent analysis through the utilization of multiple linear regression as well as hypothesis testing via the t-test and F-test. The findings of the present investigation suggest that the current ratio and the return on assets exhibit a noteworthy and favorable impact on the degree of financial distress, as measured by the Altman z-score, at a rate of 73.4%.","PeriodicalId":249980,"journal":{"name":"JURNAL COMPUTECH & BISNIS","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122204063","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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