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PENGUKURAN KINERJA NON KEUANGAN TERHADAP KINERJA KARYAWAN: EFEK MEDIASI DARI ROLE CLARITY DAN KOMITMEN 非金融表现对员工表现的衡量:“滚动清晰”和“承诺”的调解效果
Pub Date : 2022-01-30 DOI: 10.29062/mahardika.v20i2.325
Hidayatul Khusnah, Mardiyah Anugraini
This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.
本研究旨在探讨角色清晰度和组织承诺在非财务绩效测量对员工绩效影响中的中介作用。除了检验中介效应外,本研究还检验了非财务绩效测量对角色清晰度、组织承诺和员工绩效的直接影响。本研究的样本是153家PT成员公司的财务经理。SIER本研究的数据分析技术使用偏最小二乘法和WarpPLS 6.0软件。本研究结果表明,非财务绩效测量对员工绩效、角色清晰度和组织承诺具有正向影响。进一步的研究结果表明,组织承诺对员工绩效有影响。然而,对于角色清晰度对员工绩效的影响,我们发现结果不支持假设,即角色清晰度对员工绩效没有影响。中介假设的检验结果发现,角色清晰度能够完全中介非财务绩效测量对员工绩效的影响。而组织委员会也能够部分中介非财务绩效测量对员工绩效的影响。
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引用次数: 1
EFFECT OF MANAGERIAL OWNERSHIP, CEO POWER, AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE POLICY. 管理层持股、CEO权力和财务绩效对企业社会责任披露政策的影响。
Pub Date : 2022-01-30 DOI: 10.29062/mahardika.v20i2.390
Fitri Komariyah
This study aims to prove the significance of managerial ownership and company financial performance on corporate social responsibility reporting. The method used in this article is quantitative with a regression analysis tool. The results of the research state that managerial ownership does not have a significant effect on corporate social responsibility reporting, while management strength has a significant and negative effect on corporate social responsibility reporting, Leverage has a significant effect on corporate social responsibility reporting, but return on assets has no significant effect on corporate social responsibility reporting. corporate social responsibility reporting.
本研究旨在证明管理层持股和公司财务绩效对企业社会责任报告的影响。本文使用的方法是定量与回归分析工具。研究结果表明,管理层持股对企业社会责任报告没有显著影响,而管理层实力对企业社会责任报告有显著的负向影响,杠杆对企业社会责任报告有显著影响,而资产收益率对企业社会责任报告没有显著影响。企业社会责任报告。
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引用次数: 0
PENGARUH IIKUIDITAS DAN NON PERFORMING LOAN PADA NETT PROFIT MARGIN 利润回报率和非盈利能力的影响
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.329
Gabinda Zahra Zulafa Arianty, Ali Farhan
Artikel ini mencoba mengurai lebih lanjut tentang relasi antara non performing loan dan likuiditas terhadap net profit margin bank. Dengan menggunakan regresi linier berganda pada data keuangan bank BRI, BNI, CIMB, dan Mandiri selama periode Januari 2017 – Desember 2019, didapati bahwa non performing loan berpengaruh negatif dan signifikan terhadap net proft margin, sementara likuiditas yang diproksikan dengan asset to loan ratio memiliki pengaruh negatif namun tidak signifikan terhadap net profit margin.
本文试图进一步分析非现金存款与利润银行网络利润流动性之间的关系。用多元线性回归的联昌BRI, BNI银行对金融数据,2017年1月期间,独立a€“2019年12月,发现非表演的贷款,对网络负面影响显著proft diproksikan的利润率,而流动性资产的贷款ratio对净利润率有负面影响,但不显著。
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引用次数: 0
IMPLIKASI TEKNOLOGI INFORMASI TERHADAP PROFESI AUDITOR DALAM MENGHADAPI REMOTE AUDIT 信息技术对审计师职业的影响,面对远程审计
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.330
Rr. Puruwita Wardani, Bernadetta Diana Nugraheni
Penelitian ini dilaksanakan dalam rangka untuk menguji audit dalam masa pandemi Covid-19 yang tidak memungkinkan auditor untuk dapat berinteraksi secara penuh dengan klien seperti audit pada umumnya. Penggunaan teknologi informasi yang digunakan oleh auditor menjadi dasar dalam penelitian ini.  Tujuan jangka panjang sebagai implikasi praktek dalam penelitian ini adalah memberikan masukan kepada profesi auditor mengenai pemanfaatan teknologi informasi berupa seberapa luas penggunaannya serta seberapa penting teknologi tersebut digunakan dalam menghadapi remote audit. Target khusus dari penelitian ini adalah untuk menguji kesiapan auditor dalam menjalankan remote audit melalui penggunaan teknologi informasi. Penelitian ini memberikan implikasi sosial bahwa auditor harus dapat mengerti pentingnya teknologi informasi dalam pelaksanaan remote audit. Metode penelitian yang digunakan adalah dengan menggunakan survey melalui penyebaran kuesioner kepada auditor di kantor akuntan publik di seluruh Indonesia. Kuesioner menggunakan pertanyaan Janvrin, Bierstaker dan Lowe (2008) yang dikembangkan oleh Tarek, Mohamed, Hussain, dan Basuony (2017). Teknik ini sesuai untuk pengukuran sikap atas suatu kasus yang harus diselesaikan (Tarek, et al, 2017). Orisinalitas penelitian ini adalah bahwa penelitian ini dilakukan pada masa pandemi Covid-19 yang memaksa auditor untuk menghadapi audit dengan berbagai keterbatasan yang ada. Hasil dari penelitian adalah bahwa penggunaan teknologi informasi secara luas dimanfaatkan untuk pelaksanaan audit. Hasil lainnya adalah bahwa tingkat penggunaan teknologi informasi bagi auditor di KAP adalah sangat penting.
本研究是为了在Covid-19大流行期间进行审计,这使得审计师无法像一般审计那样与客户进行完全互动。审计师使用信息技术是本研究的基础。本研究的实践的长期目标是向审计师行业提供信息技术如何广泛使用以及在远程审计中使用如何重要的输入。本研究的特别目标是测试审计师是否准备通过信息技术进行远程审计。这项研究提供了一种社会含义,即审计师应该能够理解信息技术在远程审计中的重要性。所使用的研究方法是利用调查向印尼各地公共会计办公室的审计员分配问卷。问卷调查使用了Tarek、Mohamed、Hussain和Basuony(2017)提出的Janvrin、Bierstaker和Lowe(2008)问题(2008)。这项技术适用于对需要解决的案件的态度测量(Tarek, et al, 2017)。本研究的原创性是,这项研究是在Covid-19大流行期间进行的,它迫使审计员面临各种限制的审计。研究的结果是,信息技术的使用被广泛用于审计。另一个结果是信息技术对审计人员在引擎盖上的使用水平是非常重要的。
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引用次数: 7
PELAKSANAAN PENILAIAN DALAM PEMERIKSAAN PENGUJIAN KEPATUHAN WAJIB PAJAK 在纳税人合规考试中执行评估
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.328
Masda Surya Wicaksana, Ferry Irawan
This research aims to review the appraisal process in the compliance of taxpayers' audits at the Bekasi Medium Tax Office (MTO) and identify the constraints that arise in the field during the appraisal process. The research was carried out by raising taxpayers' audits to test the fairness of land transfer value conducted by PT XYZ in 2017. The business review was carried out by conducting recalculation practices on case studies at MTO Bekasi with guidance and tax appraisal direction. The practice of recounting is carried out to maintain the data's confidentiality from the MTO Bekasi report. Also, reviews are carried out by comparing existing regulations with existing activities in the field.
本研究旨在回顾贝卡西中型税务办公室(MTO)纳税人审计合规性的评估过程,并确定评估过程中该领域出现的制约因素。该研究是通过提高纳税人的审计来测试PT XYZ在2017年进行的土地转让价值的公平性来进行的。在指导和税务评估指导下,通过在MTO Bekasi的案例研究中进行重新计算实践来进行业务审查。重新计算的做法是为了保持MTO贝卡西报告中数据的机密性。此外,通过比较现有条例和外地现有活动来进行审查。
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引用次数: 0
PENGARUH CITRA (IMAGES), KEPUASAN KONSUMEN (CUSTOMER SATISFACTION), KEPERCAYAAN KONSUMEN (CUSTOMER TRUST) DAN LOYALITAS KONSUMEN (CUSTOMER LOYALTY) PADA PERUSAHAAN AGEN ASURANSI DI SURABAYA 用户满意度、消费者满意度、客户信托和客户忠诚度对泗水保险代理公司的影响
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.332
N. Muttaqiin, Reizano Amri Rasyid, Candraningrat Candraningrat
Competition between organizations continues to increase and there is a rapid shift in the delivery of business processes. Service companies strive to improve their business processes by dealing with customers to survive and compete successfully. The literature clearly emphasizes the importance of trust and loyalty for survival in the insurance service sector. This study aims to explore the role of customer knowledge management (CKM) and satisfaction as antecedents of customer trust in the insurance agent sector. The existing causal relationships between CKM, satisfaction, trust, and loyalty were explored. The mediating role of customer trust in the knowledge-loyalty and satisfaction-loyalty relationships is also explored. Data collection was carried out through a survey with a questionnaire. The research instrument uses Structural Equation Modeling (SEM) which has been used to test the causal relationship and the suitability of the proposed model.
组织之间的竞争持续增加,业务流程的交付也在快速变化。服务型公司努力通过与客户打交道来改进业务流程,以求生存和成功竞争。文献清楚地强调了信任和忠诚对保险服务部门生存的重要性。本研究旨在探讨客户知识管理(CKM)与满意度对保险代理行业客户信任的影响。探讨CKM与满意度、信任和忠诚度之间存在的因果关系。本文还探讨了顾客信任在知识忠诚和满意忠诚关系中的中介作用。数据收集是通过问卷调查进行的。研究仪器使用结构方程模型(SEM)来检验所提出模型的因果关系和适用性。
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引用次数: 2
PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN 多样化战略和管理所有权对财务表现的影响
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.327
Violetta Bella D. Glasius, M. Purwanto
The emergence of the Asean Economic Community (AEC) has an impact on the wider openness of trade between countries so that competition between companies increases. Companies are looking for ways to improve its financial performance so that it can compete among the other competitors. Diversification strategies and managerial ownership can be applied by companies in improving the company's financial performance. Diversification strategy is a strategy that can be used to develop a business, expand market share, and increase competitiveness. Managerial ownership can be used to motivate managerial performance in improving financial performance. This study aims to analyze the effect of diversification strategies and managerial ownership on financial performance. The object this research is using manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2016-2019. This research is a quantitative research with hypothesis testing. The sample used this study were 103 manufacturing companies selected using purposive sampling technique and using multiple linear regression analysis techniques. The results of this study prove that diversification strategy and managerial ownership has no effect on financial performance. The contribution of this research is as additional information regarding the effect of diversification strategies and managerial ownership on financial performance. Limitations of this study is the researchers only collected samples from the official website of the IDX and only use the research object manufacturing company. It is expected that further research can collect data not only on the IDX website but from the company's website and further research is expected to develop a research object.
东盟经济共同体(AEC)的出现对各国之间更广泛的贸易开放产生了影响,从而增加了公司之间的竞争。公司正在寻找改善其财务业绩的方法,以便能够在其他竞争对手中竞争。公司可以运用多元化战略和管理层持股来改善公司的财务绩效。多元化战略是一种可以用来发展业务,扩大市场份额,提高竞争力的战略。管理所有权可以用来激励管理绩效,以改善财务绩效。本研究旨在分析多元化策略和管理层持股对财务绩效的影响。本研究的对象是2016-2019年在印度尼西亚证券交易所(IDX)上市的制造业公司。本研究采用假设检验的定量研究方法。本研究采用有目的抽样技术和多元线性回归分析技术,选取了103家制造业企业作为样本。本研究的结果证明,多元化战略和管理层持股对财务绩效没有影响。本研究的贡献是作为关于多样化战略和管理层所有权对财务业绩影响的额外信息。本研究的局限性是研究人员只从IDX的官方网站收集样本,并且只使用了研究对象的制造公司。预计进一步的研究不仅可以在IDX网站上收集数据,还可以从公司网站上收集数据,进一步的研究有望开发一个研究对象。
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引用次数: 0
THE IMPLEMENTATION OF JOB CREATION LAW NO. 11 2020 ON THE EASE OF BUSINESS 实施就业创造法no。2020年营商便利度排名11
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.304
M. Hasbullah, Nisaul Barokati Seliro Wangi
The investment procedure in Indonesia is still seen as complex and complicated. The complexity is seen in licensing, land acquisition, taxation, and other investment-related issues. A policy or regulation is required to simplify and accelerate the investment procedure. The existence of the Omnibus law No. 11 of 2021 on Job Creation is expected to make investing in Indonesia easier. However, the case with policies and regulations in general, good regulations are not always well-implemented. As a result, the Edwards III Model approach should be used to examine the execution of Law No. 11 of 2020 about Job Creation Related to the Ease of Business Cluster. The analysis's results showed that four elements will influence the success as well as potential dangers associated with the law's policy implementation, including communication factors, resource considerations, implementer attitude factors, and bureaucratic structure factors.
印尼的投资程序仍然被认为是复杂的。这种复杂性体现在许可、土地征用、税收和其他与投资相关的问题上。需要一项政策或法规来简化和加速投资程序。2021年关于创造就业机会的第11号综合法的存在预计将使在印度尼西亚投资变得更加容易。然而,就政策和法规而言,好的法规并不总是执行得很好。因此,应该用“爱德华兹III模型”方法来检查2020年第11号法律“与企业集群便利相关的创造就业机会”的执行情况。分析结果表明,影响法律政策执行成功的因素有四个,即沟通因素、资源考虑因素、执行者态度因素和官僚结构因素。
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引用次数: 1
HOW TO TRANSFORMATIONAL LEADERSHIP INCREASE EMPLOYEE PERFORMANCE 变革型领导如何提高员工绩效
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.334
Mayumi Risky Ramadhani, L. Dewi
The business world does not always go by what everyone wants. Business in any sector will always experience ups and downs, depending on what underlies a business experiences both of these. This research was conducted with the aim to find out: (1) the influence of transformational leadership style on the performance of the employees of PT. Risky Lintas Samudera (2) the effect of employee empowerment on the performance of employees of PT. Risky Lintas Samudera. PT. Risky Lintas Samudera is a company engaged in freight forwarding expedition services with domicile in Surabaya. This study uses quantitative methods. Data collection was carried out, by distributing questionnaires to 40 employees of PT. Risky Lintas Samudera. Testing in this study uses the Partial Least Square (PLS) analysis technique. The results of this study are two findings, namely: (1) The relationship between the influence of transformational leadership style on employee performance has a T-statistic value> 1.96 of 10,451 so that the first hypothesis can be accepted. The first hypothesis can be said that the transformational leadership style has a significant influence on the performance of employees of PT. Risky Lintas Samudera. (2) The relationship between Employee Empowerment and employee performance has a T-Statistic value of <1.96 of 0.216 so that the second hypothesis cannot be accepted. The second hypothesis can be said to have no significant effect on the performance of employees of PT. Risky Lintas Samudera.
商业世界并不总是按照每个人的意愿行事。任何领域的业务都会经历起起落落,这取决于业务经历的基础。本研究旨在研究:(1)变革型领导风格对PT. Risky Lintas Samudera公司员工绩效的影响;(2)员工授权对PT. Risky Lintas Samudera公司员工绩效的影响。PT. Risky Lintas Samudera是一家从事货运代理探险服务的公司,总部位于泗水。本研究采用定量方法。通过向PT. Risky Lintas Samudera的40名员工发放问卷进行数据收集。本研究使用偏最小二乘(PLS)分析技术进行检验。本研究的结果有两个发现,即:(1)变革型领导风格对员工绩效的影响关系的t统计值> 1.96(10,451),可以接受第一个假设。第一个假设可以说,变革型领导风格对PT. Risky Lintas Samudera公司员工的绩效有显著影响。(2)员工授权与员工绩效之间的t统计值<1.96 = 0.216,不能接受第二个假设。第二个假设可以说对PT. Risky Lintas Samudera公司员工的绩效没有显著影响。
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引用次数: 0
ANALISA SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA THE GENTLEMAN BARBERSHOP DELTASARI MENGGUNAKAN APLIKASI MAJOO 分析系统会计信息与绅士理发店德尔塔萨里使用MAJOO应用程序
Pub Date : 2021-09-24 DOI: 10.29062/mahardika.v20i1.336
Silvina Nur Fauzia, Rika Yuliastuti
The analysis of cash sales accounting information systems at The Gentleman Barbershop aims to improve the cash payment system owned by the company to operate companies where these activities require information. An accounting information system is a system that plans, controls and operates a business. The Gentleman Barbershop is a business entity that is engaged in hair cutting services, recording transactions and previous financial reports using the Moka Application which always experiences errors and is not accurate, so I advise the owner to use the Majoo Application which is more accurate and safe. The complete entrepreneurial Majoo application for all solutions for all types of businesses that has many functions, the price of all entrepreneurial needs. Consists of online cashier, inventory, finance and accounting, employee attendance, CRM, and business analysis. The process starts from the beginning, namely analyzing the activities of The Gentleman Barbershop on the majoo application, then compiling data flow diagrams. The results of this study indicate that the majoo application is running well and is able to meet the information needs of The Gentleman Barbershop, collecting data using direct observation techniques at the salon, conducting interviews and conducting searches using literature.
对The Gentleman Barbershop现金销售会计信息系统的分析旨在改善公司拥有的现金支付系统,以经营这些活动需要信息的公司。会计信息系统是一个计划、控制和操作业务的系统。绅士理发店是一个商业实体,从事理发服务,记录交易和以前的财务报告使用Moka应用程序总是出现错误和不准确,所以我建议业主使用更准确和安全的Majoo应用程序。完整的创业majoro应用为所有类型的企业提供解决方案,具有多种功能,价格满足所有创业需求。包括在线收银,库存,财务和会计,员工考勤,客户关系管理和业务分析。流程从头开始,即分析The Gentleman Barbershop在专业应用程序上的活动,然后编制数据流程图。本研究结果表明,专业应用程序运行良好,能够满足The Gentleman Barbershop的信息需求,使用沙龙直接观察技术收集数据,进行访谈和文献检索。
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引用次数: 0
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Media Mahardhika Media Komunikasi Ekonomi dan Manajemen
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