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KEPUTUSAN PENDANAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI PEMODERASI 以股息政策为模型,向公司价值进行融资和盈利决策
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.560
Sari Rahayu, Poppy Meilina
This research was conducted to examine the effect of funding decisions and profitability on company value with a dividend policy as moderation in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The population in thisstudy are all property and real estate companies listed on the IDX in 2017-2021, there are 62 companies. The technique in determining the sample using purposive sampling method. The sample in this study were 6 companies. In this study using annual data with a total of 32 data samples and using SPSS 26 as a statistical test tool. The results of this study indicate that funding decisions have no effect on firm value and profitability has a positive effect on firm value. Furthermore, dividend policy is not able to moderate funding decisions but is able to moderate the effect of profitability.
本研究旨在研究2017-2021年在印度尼西亚证券交易所上市的房地产和房地产公司的融资决策和盈利能力对公司价值的影响,并将股息政策作为调节。本研究的人口均为2017-2021年在IDX上市的房地产公司,共有62家公司。目的取样法测定样品的技术。本研究的样本是6家公司。本研究采用年度数据,共32个数据样本,使用SPSS 26作为统计检验工具。研究结果表明,融资决策对企业价值没有影响,盈利能力对企业价值有正向影响。此外,股息政策不能调节融资决策,但能够调节盈利能力的影响。
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引用次数: 0
RELEVANSI NILAI INFORMASI AKUNTANSI (BOOK VALUE DAN EPS) DAN UKURAN PERUSAHAAN BERDASARKAN NILAI KAPITALISASI PASAR 会计信息价值相关性(账面价值回溯和EPS)以及公司规模的基础
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.546
Cyrillius Martono, Bernadetta Diana Nugraheni
The purpose of this study is to examine the value relevance of accounting information (Book value and Earning Pershare) and firm size. The size of the company in this study is divided into large companies and small companies based on the market capitalization value. This research was conducted using the model portfolio-returns approach and regression approach. To test the value relevance of accounting information will be translated using a regression approach to stock prices, while to measure the value relevance of earnings per share and book value, the adjusted coefficient of determination (adj R2) is used to the company's stock price. Based on the results of this study, it shows that Book value and Earning Pershare have an influence on the company's stock price. Meanwhile, based on the adjusted coefficient of determination (adj R2) of earnings per share and book value, it shows a strong relationship to the company's stock price. The results of other studies based on company size show that book value and earning percentage in large-scale companies have an effect on the company's stock price. Based on the adjusted coefficient of determination (adj R2) value of Earning Pershare and book value, small-scale companies show a weak relationship strength, and large-scale companies show moderate strength of the relationship. 
本研究的目的是检验会计信息(账面价值和每股收益)与公司规模的价值相关性。本研究中的公司规模根据市值分为大公司和小公司。本文采用模型投资组合收益法和回归法进行研究。为了检验会计信息的价值相关性,将使用回归方法转换为股票价格,而为了衡量每股收益和账面价值的价值相关性,将调整后的决定系数(adj R2)用于公司的股票价格。本研究的结果表明,账面价值和每股收益对公司股价有影响。同时,根据调整后的每股收益和账面价值的决定系数(adj R2),它与公司的股价有很强的关系。其他基于公司规模的研究结果表明,大型公司的账面价值和收益率对公司股价有影响。从每股收益与账面价值调整后的决定系数(adj R2)值来看,小规模公司的关系强度较弱,大规模公司的关系强度中等。
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引用次数: 0
PENERAPAN SISTEM E-PERFORMANCE DAN PEMBERIAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) TERHADAP KINERJA ASN : WORK MOTIVATION SEBAGAI VARIABEL INTERVENING
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.550
Maulidza NUR FAUZI
This study discusses the Effectiveness of Implementing the E-Performance System and Providing Additional Employee Income (TPP) on the Performance of the State Civil Apparatus (ASN) through Work Motivation as an Intervening Variabael. The type of research used is quantitative research. The population in this study were all State Civil Apparatus (ASN) at the Lamongan Regency Health Office. Sampling in this study is using the total sampling technique, which means that the entire population is sampled, totaling 87 people. The data analysis method used in this study is path analysis. The results showed that: the E-Performance variable has a positive and significant effect on ASN performance, but the E-Performance variable has no effect on the work motivation variable. Then the Employee Income Supplement (TPP) variable has no effect on the ASN performance variable, but the Employee Income Supplement (TPP) variable has a positive and significant effect on work motivation. Then for the work motivation variable has a positive and significant effect on ASN performance. The E-Performance variable has no effect on ASN performance through work motivation as an intervening variable, while the Employee Income Supplement (TPP) variable has an indirect effect on ASN performance through work motivation as an intervening variable.
本研究以工作动机为干预变量,探讨实施电子绩效系统与提供额外员工收入(TPP)对国家民用机器绩效的影响。所使用的研究类型是定量研究。本研究的人群均为拉蒙干县卫生所的国家民事机构(ASN)。本研究的抽样采用的是总抽样技术,即对整个人群进行抽样,共87人。本研究采用的数据分析方法为路径分析。结果表明:E-Performance变量对ASN绩效有正向显著影响,而E-Performance变量对工作动机变量没有影响。那么员工收入补助(TPP)变量对ASN绩效变量没有影响,但员工收入补助(TPP)变量对工作动机有显著的正向影响。其次,工作动机变量对ASN绩效有显著的正向影响。E-Performance变量通过工作动机作为中介变量对ASN绩效没有影响,而Employee Income Supplement (TPP)变量通过工作动机作为中介变量对ASN绩效有间接影响。
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引用次数: 0
THE EFFECT OF JOB INSECURITY AND JOB SATISFACTION ON TURNOVER INTENTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE 工作不安全感、工作满意度对离职倾向的影响,以组织承诺为中介变量
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i1.561
Radesman Radesman, B. Perizade, Zunaidah Zunaidah
Study this aim for knowing the influence of job insecurity and job satisfaction on the turnover intention with organizational commitment as variable mediation on power non-PNS education at Sriwijaya University. Study this done with use approach quantitative with sample 265 power non-PNS education at Sriwijaya University. Data processing using Structural Equation Modeling (SEM) with the Smart PLS program. Measurement models in research use second-order factors. Research results show that job insecurity and job satisfaction are influential and significant to turnover intention. Organizational commitment could mediate the connection Between job insecurity and job satisfaction to turnover intention. It can be concluded that job insecurity and job satisfaction are influential direct and do not live through an organizational commitment to turnover intention on power non-PNS education at Sriwijaya University.
本研究旨在了解工作不安全感和工作满意度对斯里维加亚大学权力非pns教育离职倾向的影响,并以组织承诺为变量中介。采用定量方法对斯里维贾亚大学265名非pns教育学生进行了研究。数据处理使用结构方程建模(SEM)与智能PLS程序。研究中的测量模型使用二阶因子。研究结果表明,工作不安全感和工作满意度对离职倾向有显著影响。组织承诺可以中介工作不安全感、工作满意度与离职倾向之间的关系。研究发现,在斯里维加亚大学,工作不安全感和工作满意度对权力非pns教育的离职倾向有直接影响,而不是通过组织承诺来实现的。
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引用次数: 0
PEMANFAATAN PISANG MERAH MENJADI SELAI PISANG UNTUK MENINGKATKAN HARGA JUAL HASIL OLAHAN DESA PATAAN KEC. SAMBENG LAMONGAN 利用红香蕉为香蕉果酱来提高巴丹KEC村农产品的销售价格。SAMBENG LAMONGAN
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.608
Wisnu Priambodo, Danu Kusbandono, M. A. Yaqin
Processed food made from bananas has become a business that has the most attention from the public, especially from red bananas, the demand for bananas in Indonesia in 2019 is approximately 72 million tons, which can create new business opportunities for MSME centers to utilize bananas into finished products. goods. in the form of processed food other than being sold directly in the same form without being processed first. Red banana is a variety that lives in Pataan village, Sambeng sub-district, Lamongan district, banana is the most widely banana variety. Among other types of bananas. In this case the researcher uses a SWOT analysis to determine the advantages and disadvantages of processed banana products Pokdarwis, Pataan Village, Lamongan Regency.
香蕉加工食品已成为公众最关注的业务,特别是红香蕉,2019年印度尼西亚对香蕉的需求约为7200万吨,这可以为中小微企业中心将香蕉转化为成品创造新的商机。商品。未经加工直接以加工食品形式销售的食品。红香蕉是生活在拉蒙安区三生街道帕坦村的一个品种,香蕉是分布最广的香蕉品种。还有其他种类的香蕉。在这种情况下,研究人员使用SWOT分析,以确定加工香蕉产品的优势和劣势Pokdarwis, Pataan村,拉蒙干摄制。
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引用次数: 0
DETERMINAN KECURANGAN AKADEMIK PADA PEMBELAJARAN HYBRID
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.582
Sarwenda Biduri, Adelia Asma, S. Dewi, Nurasik Nurasik
Academic cheating is a growing problem in hybrid education. There is research that focuses on the causes of academic cheating, but the research results are conflicting. The purpose of this study is to find the consistency of the factors that influence academic fraud, especially the fraud triangle. This research method uses a quantitative approach. Partial t test data analysis technique for testing hypotheses on IBM SPSS version 26 software. The research subjects were accounting students at Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. A simple random sampling technique was used to determine the research sample and the number of samples was determined using the Slovin formula. This study shows that the influential and unaffected variables, namely the opportunity and rationalization variables, have an effect on academic cheating in hybrid learning. While the variables Pressure and Gender have no effect on academic cheating during hybrid learning
在混合型教育中,学术作弊问题日益严重。虽然有针对学术作弊原因的研究,但研究结果却相互矛盾。本研究的目的是寻找影响学术造假的因素,尤其是造假三角的一致性。本研究方法采用定量方法。部分t检验数据分析技术在IBM SPSS 26版软件上检验假设。研究对象是Sidoarjo穆罕默迪亚大学2018届会计专业的学生,共有73名受访者。采用简单的随机抽样技术确定研究样本,使用斯洛文公式确定样本数量。本研究表明,影响变量和未影响变量即机会变量和合理化变量对混合学习中的学业作弊有影响。而压力和性别这两个变量对混合式学习中的学业作弊没有影响
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引用次数: 0
DISTRIBUSI PASAR LUAR NEGERI DAN LOGISTIK GLOBAL 对外市场分销和全球物流
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.559
Fernanda Putri, Suhairi, Vira Audini, Abdullah Haris Lubis
Distribution is one of the most useful trading techniques, because distribution is used to describe and distribute the flow of goods or services from producers to consumers on a predetermined budget and time. By distributing goods or services to foreign markets will make marketing wider and reach large-scale trade. Logistics is used to carry out goods sent from one place to another, global logistics has several types, namely logistics in foreign markets, multi-market logistics, dynamic environments and flexible responses. Meanwhile, international logistics is sending or carrying out goods by sending them between countries with other countries with the facilities and technology they have to carry out shipments. The conclusion that we can draw is that the distribution of foreign markets greatly influences the increase in demand for goods or services by using logistics to carry out this distribution. This writing uses the method of literature study, using central data collection methods, reading, recording and processing research materials
分销是最有用的交易技巧之一,因为分销被用来描述和分配商品或服务在预定的预算和时间内从生产者到消费者的流动。通过向国外市场分销商品或服务,将使营销范围更广,并达到大规模贸易。物流是用来将货物从一个地方送到另一个地方的,全球物流有几种类型,即国外市场物流、多市场物流、动态环境和灵活响应。与此同时,国际物流是通过在拥有运输设施和技术的国家之间运送货物来运送或运输货物。我们可以得出的结论是,国外市场的分布极大地影响了商品或服务的需求增加,通过利用物流来进行这种分配。本文采用文献研究法,采用中心资料收集法,对研究资料进行阅读、记录和处理
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引用次数: 0
PERCEIVED ORGANIZATIONAL SUPPORT PENILAIAN KINERJA DAN INFORMATION TECHNOLOGY CAPABILITY PENGARUHNYA TERHADAP KINERJA KARYAWAN 组织支持评估和信息技术对员工表现的影响
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.566
Ningrum Desy Arisandi, Siti Mujanah
The purpose of this study is to analyze Perceived Organizational Support (POS), Performance Assessment and IT Capability affect employee performance. Respondents from this study were all employees, namely as many as 75 people, data collection was carried out through a survey with a questionnaire instrument, and data analysis used was multiple linear regression, while F-test and t-test were used to test the hypothesis. The results of this study indicate that POS, Capability of IT, and performance appraisal partially have a significant effect on employee performance, while the hypothesis test as a simultaneously stated that POS, Capability of IT, and performance appraisal have a significant effect on employee performance. This indicates that to improve employee performance, organizational support, IT skills and performance appraisal of employees in the company are needed.
本研究的目的是分析感知组织支持(POS)、绩效评估和IT能力对员工绩效的影响。本研究的调查对象为全体员工,共计75人,数据收集采用问卷调查的方式进行,数据分析采用多元线性回归,采用f检验和t检验对假设进行检验。本研究的结果表明,POS、IT能力和绩效考核对员工绩效有部分显著影响,而假设检验同时表明POS、IT能力和绩效考核对员工绩效有显著影响。这表明,为了提高员工绩效,需要组织支持,IT技能和公司员工的绩效评估。
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引用次数: 0
ANALISIS PERBEDAAN PENDAPATAN GOJEK SEBELUM DAN SESUDAH PANDEMI COVID-19 分析COVID-19大流行前后GOJEK收入的差异
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.530
Nida Putri Rahmayanti, A. Karsudjono
This study's objective is to examine the differences in Gojek's income before and after Covid 19. Because this transportation is very important in the economy of a region. In research with this type of quantitative research, namely distributing questionnaires to Gojeks in Banjarmasin City. Total population of 300 people with 123 samples of respondents who returned the questionnaire and completely answered the questionnaire. The following are the results of the research: the hypothesis is accepted, there is a difference in Gojek's income between before and after Covid-19. The reason is because there are many factors such as rules or policies from the government that require an area to be locked down, then several companies are laying off their employees.
这项研究的目的是研究Covid - 19之前和之后Gojek收入的差异。因为交通在一个地区的经济中是非常重要的。在这种定量研究的研究中,即向班加马辛市的Gojeks分发调查问卷。共抽样123人,共300人,每人交回问卷,并完整地回答了问卷。研究结果如下:假设被接受,Gojek在Covid-19之前和之后的收入存在差异。原因是有很多因素,比如政府的规定或政策要求封锁一个区域,然后一些公司正在裁员。
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引用次数: 0
EFEKTIVITAS PROMOSI ONLINE, LAYANAN PURNA JUAL DAN PERSEPSI HARGA UNTUK MENINGKATKAN PENGAMBILAN KEPUTUSAN PADA M-COMMERCE 在线推广、销售服务和价格观念的有效性,以增加对M-COMMERCE的决策
Pub Date : 2023-01-30 DOI: 10.29062/mahardika.v21i2.611
Tegowati Tegowati, Dewi Mutmainnah, Nenny Syahrenny, In’am Widiarma
The purpose of this study is to investigate how pricing perception, after-sales service, and online promotion influence online purchasing decisions. The sample is 150 respondents who have made online purchases via smartphones. Multiple linear regression was employed in the data analysis with SPSS 20.0. The conclusions in this study are as follows: 1) Perception of price affects online purchasing decisions; 2) After-sales service does not affect online purchasing decisions; 3) Online Promotion affects online purchasing decisions. Price perceptions and online promotions affect online purchasing decisions because prices are sensitive, especially for mothers or women. Consumers are rational economic actors. This means that they will take decisions or actions that are most beneficial to them, in this case, related to the price of goods. The law of supply and demand concerns price and quantity. If prices fall, the need for goods and services will increase, and vice versa
本研究的目的是探讨价格感知、售后服务和线上促销如何影响线上购买决策。样本是150名通过智能手机进行网上购物的受访者。采用SPSS 20.0软件进行多元线性回归分析。本研究的结论如下:1)价格感知影响在线购买决策;2)售后服务不影响网上购买决策;3)在线促销影响在线购买决策。价格观念和在线促销会影响在线购买决策,因为价格是敏感的,尤其是对母亲或女性而言。消费者是理性的经济行为者。这意味着他们会采取对自己最有利的决定或行动,在这种情况下,与商品价格有关。供求规律关系到价格和数量。如果价格下降,对商品和服务的需求就会增加,反之亦然
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引用次数: 0
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Media Mahardhika Media Komunikasi Ekonomi dan Manajemen
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