Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan kepuasan kerja secara parsial maupun simultan terhadap komitmen organisasi pada UPTD Wilayah Pelayanan Pengelolaan Jalan dan Jembatan VI. Populasi dalam penelitian ini adalah UPTD Jasa Pengelolaan Jalan dan Jembatan Wilayah VI. Teknik pengambilan sampel dalam penelitian ini adalah sampel jenuh, yaitu teknik pengambilan sampel bila semua anggota populasi dijadikan sampel. Sampel yang diambil dalam penelitian ini sebanyak 79 responden. Metode dalam pengumpulan data ini menggunakan kuesioner, sedangkan metode dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa budaya organisasi berpengaruh signifikan terhadap komitmen organisasi dilihat dari > yaitu 9,502 > 1,664 dan nilai (sig) 0,000 < 0,05,
{"title":"Pengaruh Budaya Pengelolaan dan Tujuan Terhadap Komitmen Organisasi Pada UPTD di Cirebon","authors":"Sandi Nasrudin Wibowo, Rhestina Atika Dwiyanti, Edy Hartono","doi":"10.36778/jesya.v5i1.519","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.519","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan kepuasan kerja secara parsial maupun simultan terhadap komitmen organisasi pada UPTD Wilayah Pelayanan Pengelolaan Jalan dan Jembatan VI. Populasi dalam penelitian ini adalah UPTD Jasa Pengelolaan Jalan dan Jembatan Wilayah VI. Teknik pengambilan sampel dalam penelitian ini adalah sampel jenuh, yaitu teknik pengambilan sampel bila semua anggota populasi dijadikan sampel. Sampel yang diambil dalam penelitian ini sebanyak 79 responden. Metode dalam pengumpulan data ini menggunakan kuesioner, sedangkan metode dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa budaya organisasi berpengaruh signifikan terhadap komitmen organisasi dilihat dari > yaitu 9,502 > 1,664 dan nilai (sig) 0,000 < 0,05,","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88330571","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}
Andriani Syofyan, Irsadunas Irsadunas, Vera Yulia Anggraini
Penelitin ini bertujuan untuk melihat dampak beasiswa Program Indonesia Pintar terhadap prestasi belajar siswa. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi untuk penelitian ini yiatu siswa penerima beasiswa Program Indonesia Pintar yang berdomisili di Kejorongan Malasiro Nagari Kapa, dengan sampel sebanyak 31 responden. Data dianalisis menggunakan analisis data panel yang diolah dengan software STATA versi 16.0. Pengukuran prestasi belajar siswa dilihat dari nilai rata-rata rapor yang dibatasi dua sebelum menerima beasiswa dan dua sesudah menerima beasiswa, untuk memperkuat pengukuran tersebut dilakukan penambahan variabel dummy waktu, umur, jenis kelamin, anak ke berapa dari bersaudara, pekerjaan ayah dan ibu, pendidikan terakhir ayah dan ibu, , jumlah tanggungan, status kepemilikan rumah dan penghasilan keluarga. Hasilnya terhadap prestasi belajar siswa adalah positif dan signifikan dimana nilai signifikansi sebesar 0.000 < 0.01, 0.05 dan 0.10 dan koefisien regresi 2.23.
{"title":"Analisis Dampak Beasiswa Program Indonesia Pintar (PIP) Terhadap Prestasi Belajar Peserta Didik di SMPN 2 Luhak Nan Duo Kab. Pasaman Barat","authors":"Andriani Syofyan, Irsadunas Irsadunas, Vera Yulia Anggraini","doi":"10.36778/jesya.v5i1.586","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.586","url":null,"abstract":"Penelitin ini bertujuan untuk melihat dampak beasiswa Program Indonesia Pintar terhadap prestasi belajar siswa. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi untuk penelitian ini yiatu siswa penerima beasiswa Program Indonesia Pintar yang berdomisili di Kejorongan Malasiro Nagari Kapa, dengan sampel sebanyak 31 responden. Data dianalisis menggunakan analisis data panel yang diolah dengan software STATA versi 16.0. Pengukuran prestasi belajar siswa dilihat dari nilai rata-rata rapor yang dibatasi dua sebelum menerima beasiswa dan dua sesudah menerima beasiswa, untuk memperkuat pengukuran tersebut dilakukan penambahan variabel dummy waktu, umur, jenis kelamin, anak ke berapa dari bersaudara, pekerjaan ayah dan ibu, pendidikan terakhir ayah dan ibu, , jumlah tanggungan, status kepemilikan rumah dan penghasilan keluarga. Hasilnya terhadap prestasi belajar siswa adalah positif dan signifikan dimana nilai signifikansi sebesar 0.000 < 0.01, 0.05 dan 0.10 dan koefisien regresi 2.23.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85270291","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 is to examine and analyze the effect of work environment and workload on job satisfaction through job stress at the North Sumatra Regional Police (Study at the Special Criminal Investigation Directorate) directly or indirectly. The approach used in this research is a causal approach. The population in this study were all North Sumatra Regional Police Officers at the Directorate of Special Criminal Investigation. The sample in this study used a saturated sample of 69 North Sumatra Police at the Special Criminal Investigation Directorate. Data collection techniques in this study used documentation, observation, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that work environment, workload and work stress have a significant effect on job satisfaction and indirectly work environment and workload have a significant effect on job satisfaction. Through job stress on the North Sumatra Regional Police
{"title":"PENGARUH LINGKUNGAN KERJA DAN BEBAN KERJA, TERHADAP KEPUASAN KERJA MELALUI STRES KERJA PADA APARAT KEPOLISIAN DAERAH SUMATERA UTARA (STUDI PADA DIREKTORAT RESERSE KRIMINAL KHUSUS)","authors":"Emilan Siboro","doi":"10.36778/jesya.v5i1.616","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.616","url":null,"abstract":"The purpose of this study is to examine and analyze the effect of work environment and workload on job satisfaction through job stress at the North Sumatra Regional Police (Study at the Special Criminal Investigation Directorate) directly or indirectly. The approach used in this research is a causal approach. The population in this study were all North Sumatra Regional Police Officers at the Directorate of Special Criminal Investigation. The sample in this study used a saturated sample of 69 North Sumatra Police at the Special Criminal Investigation Directorate. Data collection techniques in this study used documentation, observation, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that work environment, workload and work stress have a significant effect on job satisfaction and indirectly work environment and workload have a significant effect on job satisfaction. Through job stress on the North Sumatra Regional Police","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73932614","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}
Penelitian ini bertujuan untuk untuk menganalisis perbandingan kinerja keuangan perusahaan tiga tahun sebelum dan tiga tahun sesudah melakukan akuisisi yang terdaftar di Bursa Efek Indonesia periode 2017. Kinerja keuangan perusahaan diukur menggunakan rasio-rasio keuangan yaitu, rasio likuiditas (Current Ratio), rasio solvabilitas (Debt to Asset Ratio), rasio aktivitas (Total Asset Turn over), rasio Provitabilitas (Return On Asset, Return On Equity, Net Profit Market), dan rasio pasar (Earning Per Share). Metode penelitian yang digunakan yaitu kuantitatif. Sedangkan populasi penelitian ini meliputi perusahaan publik yang terdaftar di BEI yang melakukan tindakan akuisisi dan perusahaan yang mengumumkan aktivitas akuisisi pada periode 2017. Pengambilan sampel penelitian in adalah Purposive sampling. Metode analisis data yang digunakan dalam menjawab hipoteisis yaitu menggunakan statistik deskriptif, uji normalitas, dan uji beda (Sample Paired T Test dan Wilcoxon Sign Rank test). Hasil uji hipotesis menggunakan uji Wilcoxon Sign Rank test yaitu Current Ratio terdapat perbedaan antara sebelum dan sesudah akuisisi dan enam rasio yang lain yaitu Total Asset Turn over, Return On Asset, Return On Equity, Net Profit Market, dan Earning Per Share tidak terdat perbedaan antara sebelum dan sesudah akusisi. Dari hasil yang telah diutarakan dapat disimpulkan bahwa bagi perusahaan yang akan melakukan kegiatas akuisisi, harus melihat bagimana performa kinerja keuangan perusahaan yang akan diakuisisi agar tidak terjadi kerugian bagi pihak yang akan mengakuisisi perusahaan tersebut.
本研究旨在分析2017年印尼证券交易所上市前三年及三年后该公司财务表现的比较。公司财务表现是用财务比率、流动性比率、偿债比率、活动比率(总资产回报率、股权回报率、净营利性市场比等来衡量的。所采用的研究方法是定量的。而研究对象包括在北注册的上市上市的上市公司，以及在2017年宣布收购活动的公司。提取研究样本是采样。使用描述性统计、规范测试和不同测试(样本Paired T测试和Wilcoxon mark Test)来解决isis假设的数据分析方法。使用Wilcoxon mark Rank测试的假设结果是收购前和收购后的六种比率之间存在差异，其中包括总资产转向回报率、资产回报率、股权回报率、净营利性市场和平均份额之间的未分值。根据所发表的结论，对于那些将要进行收购的公司来说，应该看看收购的公司的财务表现如何，以免给收购公司的人带来损失。
{"title":"ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2020","authors":"Nofa Atmayansih Utari, Asriany Asriany, Rahmad Solling Hamid","doi":"10.36778/jesya.v5i1.630","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.630","url":null,"abstract":"Penelitian ini bertujuan untuk untuk menganalisis perbandingan kinerja keuangan perusahaan tiga tahun sebelum dan tiga tahun sesudah melakukan akuisisi yang terdaftar di Bursa Efek Indonesia periode 2017. Kinerja keuangan perusahaan diukur menggunakan rasio-rasio keuangan yaitu, rasio likuiditas (Current Ratio), rasio solvabilitas (Debt to Asset Ratio), rasio aktivitas (Total Asset Turn over), rasio Provitabilitas (Return On Asset, Return On Equity, Net Profit Market), dan rasio pasar (Earning Per Share). Metode penelitian yang digunakan yaitu kuantitatif. Sedangkan populasi penelitian ini meliputi perusahaan publik yang terdaftar di BEI yang melakukan tindakan akuisisi dan perusahaan yang mengumumkan aktivitas akuisisi pada periode 2017. Pengambilan sampel penelitian in adalah Purposive sampling. Metode analisis data yang digunakan dalam menjawab hipoteisis yaitu menggunakan statistik deskriptif, uji normalitas, dan uji beda (Sample Paired T Test dan Wilcoxon Sign Rank test). Hasil uji hipotesis menggunakan uji Wilcoxon Sign Rank test yaitu Current Ratio terdapat perbedaan antara sebelum dan sesudah akuisisi dan enam rasio yang lain yaitu Total Asset Turn over, Return On Asset, Return On Equity, Net Profit Market, dan Earning Per Share tidak terdat perbedaan antara sebelum dan sesudah akusisi. Dari hasil yang telah diutarakan dapat disimpulkan bahwa bagi perusahaan yang akan melakukan kegiatas akuisisi, harus melihat bagimana performa kinerja keuangan perusahaan yang akan diakuisisi agar tidak terjadi kerugian bagi pihak yang akan mengakuisisi perusahaan tersebut.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72527783","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}
Dividend Payout Ratio is the percentage of the amount of the dividend to be paid company’s of total profits from the company to stockholders. The stockholders to invest they capital to get profits. For the company should be able to take a decision or a policy to pay dividends to stockholders or hold for reinvestment. This study aims to examine and analyze the effect of Return on Equity, Current Ratio, and Debt to Equity Ratio toward Dividend Payout Ratio in manufacture companies that listed in Indonesia Stock Exchange from 2016 to 2020. This research is quantitative research explanatory with data collection technique using a pruposive sampling. A total of 16 manufakturing firm are used as sample firm. Data analysis method used is multiple linear regression analysis. The test data used is normality test, test (t), test (f), and the coefficient of determination. The results of this research are: ROE positive effect on DPR, CR no effect on DPR, DER negative effect on DPR.
{"title":"Analisa Pengaruh Return on Equity (ROE) Current Ratio (CR), Debt to Equity Ratio (DER), terhadap Dividend Payout Ratio (DPR)","authors":"Misrofingah Misrofingah, Nurlelasari Ginting","doi":"10.36778/jesya.v5i1.588","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.588","url":null,"abstract":"Dividend Payout Ratio is the percentage of the amount of the dividend to be paid company’s of total profits from the company to stockholders. The stockholders to invest they capital to get profits. For the company should be able to take a decision or a policy to pay dividends to stockholders or hold for reinvestment. This study aims to examine and analyze the effect of Return on Equity, Current Ratio, and Debt to Equity Ratio toward Dividend Payout Ratio in manufacture companies that listed in Indonesia Stock Exchange from 2016 to 2020. This research is quantitative research explanatory with data collection technique using a pruposive sampling. A total of 16 manufakturing firm are used as sample firm. Data analysis method used is multiple linear regression analysis. The test data used is normality test, test (t), test (f), and the coefficient of determination. The results of this research are: ROE positive effect on DPR, CR no effect on DPR, DER negative effect on DPR.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80034539","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}
Shopee is an online marketplace application, shopee offers a variety of products such as electronics, mother and child needs, fashion, make up and skin care, even fresh vegetables are sold at shopee. This study aims to examine the effect of digital marketing, influencer marketing and online customer reviews on online purchasing decisions. The objects used in this study are Shopee e-commerce users. The sampling technique used is proportional sampling method with 120 respondents. Data analysis uses multiple regression and it is found that digital marketing, influencer marketing online customer reviews have a significant effect on online purchasing decisions.
{"title":"Pengaruh Digital Marketing terhadap Keputusan Pembelian Online","authors":"Prisma Miardi Putri, R. Marlien","doi":"10.36778/jesya.v5i1.510","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.510","url":null,"abstract":"Shopee is an online marketplace application, shopee offers a variety of products such as electronics, mother and child needs, fashion, make up and skin care, even fresh vegetables are sold at shopee. This study aims to examine the effect of digital marketing, influencer marketing and online customer reviews on online purchasing decisions. The objects used in this study are Shopee e-commerce users. The sampling technique used is proportional sampling method with 120 respondents. Data analysis uses multiple regression and it is found that digital marketing, influencer marketing online customer reviews have a significant effect on online purchasing decisions.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"119 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77003434","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 examine and analyze the effect of organizational support and work environment on employee performance mediated by job satisfaction at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara directly or indirectly. The approach used in this study is a causal approach. The population in this study were all state civil servants at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara. The sample in this study used a sample of the slovin formula totaling 68 state civil servants at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara. Data collection techniques in this study used documentation, observation, and questionnaire techniques. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that direct organizational support, work environment and job satisfaction have a significant effect on employee performance and indirectly organizational support and work environment have a significant effect on employee performance mediated by job satisfaction at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara.
摘要本研究旨在检视并分析组织支持与工作环境对员工绩效的直接或间接影响，并以工作满意度为中介。本研究使用的方法是因果法。本研究的研究对象均为苏门答腊省彼得纳坎省政府办公室的国家公务员。本研究的样本使用了一个slovin公式的样本，共有68名国家公务员在苏门答腊岛北部的Pangan dan Peternakan省Dinas Ketahanan办公室工作。本研究的数据收集技术采用文献、观察和问卷调查技术。本研究的数据分析技术采用定量方法，采用统计分析方法，采用Auter模型分析检验、内模型分析和假设检验。本研究数据处理采用偏最小二乘法(PLS)软件程序。本研究结果证明，直接组织支持、工作环境和工作满意度对员工绩效有显著影响，间接组织支持和工作环境对工作满意度中介的员工绩效有显著影响。
{"title":"Peran Mediasi Kepuasan Kerja Pada Pengaruh Dukungan Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Ketahanan Pangan Dan Peternakan Provinsi Sumatera Utara","authors":"Hendra Sutrisno Marbun, Jufrizen Jufrizen","doi":"10.36778/jesya.v5i1.617","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.617","url":null,"abstract":"The purpose of this study was to examine and analyze the effect of organizational support and work environment on employee performance mediated by job satisfaction at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara directly or indirectly. The approach used in this study is a causal approach. The population in this study were all state civil servants at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara. The sample in this study used a sample of the slovin formula totaling 68 state civil servants at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara. Data collection techniques in this study used documentation, observation, and questionnaire techniques. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that direct organizational support, work environment and job satisfaction have a significant effect on employee performance and indirectly organizational support and work environment have a significant effect on employee performance mediated by job satisfaction at the Office of Dinas Ketahanan Pangan dan Peternakan Provinsi Sumatera Utara.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77990533","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 examine the social responsibility of earnings management with corporate governance as a moderating variable. Earnings management is measured by using discretionary accrual to check how much earnings management the company has done. Corporate social responsibility uses the GRI G4 index, while corporate governance uses several governance characteristics, namely board size, independent directors, ownership concentration, and institutional ownership to measure their role in regulating the relationship between social responsibility and earnings management. The research sample used 32 non-financial companies listed on the Indonesian Stock Exchange from 2016 to 2020. The research results show that corporate social responsibility has no significant positive impact on earnings management. The board size, institutional ownership, and block holder ownership have no significant impact on the relationship between social responsibility and earnings management. Independent directors as a mediator have a significant positive impact on the relationship between social responsibility and earnings management.
{"title":"Analisis Pengaruh CSR terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi","authors":"Meily Juliani, Cherry Ventty","doi":"10.36778/jesya.v5i1.566","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.566","url":null,"abstract":"The purpose of this research is to examine the social responsibility of earnings management with corporate governance as a moderating variable. Earnings management is measured by using discretionary accrual to check how much earnings management the company has done. Corporate social responsibility uses the GRI G4 index, while corporate governance uses several governance characteristics, namely board size, independent directors, ownership concentration, and institutional ownership to measure their role in regulating the relationship between social responsibility and earnings management. The research sample used 32 non-financial companies listed on the Indonesian Stock Exchange from 2016 to 2020. The research results show that corporate social responsibility has no significant positive impact on earnings management. The board size, institutional ownership, and block holder ownership have no significant impact on the relationship between social responsibility and earnings management. Independent directors as a mediator have a significant positive impact on the relationship between social responsibility and earnings management.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"119 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86110912","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}
Based on the results of initial research conducted on performance, it was found that there were problems in accordance with performance indicators, including: the quality of employees is still considered very low, the quantity of employees is still considered lacking in completing the work within the allotted time and also there is still a lack of commitment to work. This greatly hampers the performance of employees at CV Dua Putra Mandiri. The purpose of this study was to determine the effect of motivation and discipline on employee performance at CV Dua Putra Mandiri. This research uses associative method with quantitative descriptive approach. The types of data used in this study are primary and secondary data. Primary data is obtained from the results of direct processing of the object. While secondary data is data that researchers get from books and other data sources related to the discussion of this research. The research was conducted to determine the partial and simultaneous effect of the independent variable (X) on the dependent variable (Y). The results of this study indicate that partially it can be concluded that motivation (X1) and discipline (X2) have a positive and significant influence on performance (Y). From the results of this study, it can be concluded that simultaneously motivation and discipline have a significant effect on performance.
根据对绩效的初步研究结果，发现按照绩效指标存在问题，包括:员工的素质仍然很低，员工的数量仍然没有在规定的时间内完成工作，员工对工作的投入仍然不足。这极大地阻碍了CV Dua Putra Mandiri员工的表现。本研究的目的是确定动机和纪律对CV Dua Putra Mandiri员工绩效的影响。本研究采用关联方法和定量描述方法。本研究中使用的数据类型为一手数据和二手数据。原始数据是从对目标进行直接处理的结果中获得的。而二手数据是研究人员从与本研究讨论相关的书籍和其他数据源中获得的数据。本研究是为了确定自变量(X)对因变量(Y)的部分和同时的影响。本研究的结果表明，可以部分地得出动机(X1)和纪律(X2)对绩效(Y)有积极而显著的影响。从本研究的结果可以得出动机和纪律同时对绩效有显著的影响。
{"title":"Pengaruh Motivasi dan Disiplin terhadap Kinerja Karyawan pada CV Dua Putra Mandiri Medan","authors":"Sandhi Fialy Harahap, Syati Manaharawan Siregar, Robby Reza","doi":"10.36778/jesya.v5i1.613","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.613","url":null,"abstract":"Based on the results of initial research conducted on performance, it was found that there were problems in accordance with performance indicators, including: the quality of employees is still considered very low, the quantity of employees is still considered lacking in completing the work within the allotted time and also there is still a lack of commitment to work. This greatly hampers the performance of employees at CV Dua Putra Mandiri. The purpose of this study was to determine the effect of motivation and discipline on employee performance at CV Dua Putra Mandiri. This research uses associative method with quantitative descriptive approach. The types of data used in this study are primary and secondary data. Primary data is obtained from the results of direct processing of the object. While secondary data is data that researchers get from books and other data sources related to the discussion of this research. The research was conducted to determine the partial and simultaneous effect of the independent variable (X) on the dependent variable (Y). The results of this study indicate that partially it can be concluded that motivation (X1) and discipline (X2) have a positive and significant influence on performance (Y). From the results of this study, it can be concluded that simultaneously motivation and discipline have a significant effect on performance.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89133399","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 examine and analyze the effect of product, price, place, promotion on purchasing decisions in South Tapanuli Regency partially or simultaneously. The approach used in this study is a quantitative approach. The population in this study is all people who buy the product. The sample in this study used quota sampling totaling 100 people who bought MSME products. Data collection techniques in this study used documentation, observation, and questionnaire techniques. The data analysis technique in this study is the classical assumption test, multiple linear regression Hypothesis Testing and the coefficient of determination. Data processing in this study using the SPSS software program. The results of this study prove that partially and simultaneously product, price, place and promotion have a significant effect on purchasing decisions
{"title":"Pengaruh Strategi Pemasaran Terhadap Keputusan Masyarakat Pembelian Produk Usaha Mikro Kecil Dan Menengah Di Kabupaten Tapanuli Selatan","authors":"Mukti Simamora, Hazmanan Khair","doi":"10.36778/jesya.v5i1.632","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.632","url":null,"abstract":"The purpose of this study was to examine and analyze the effect of product, price, place, promotion on purchasing decisions in South Tapanuli Regency partially or simultaneously. The approach used in this study is a quantitative approach. The population in this study is all people who buy the product. The sample in this study used quota sampling totaling 100 people who bought MSME products. Data collection techniques in this study used documentation, observation, and questionnaire techniques. The data analysis technique in this study is the classical assumption test, multiple linear regression Hypothesis Testing and the coefficient of determination. Data processing in this study using the SPSS software program. The results of this study prove that partially and simultaneously product, price, place and promotion have a significant effect on purchasing decisions","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90342105","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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