首页 > 最新文献

Jurnal Ilmu Manajemen & Ekonomika最新文献

英文 中文
Technical Efficiency Analysis at BUKU 1 Banks in Indonesia Using the Data Envelopment Analysis (DEA) Method Period 2016 – 2017 使用数据包络分析(DEA)方法对印度尼西亚BUKU 1银行2016 - 2017年的技术效率进行分析
Pub Date : 2023-02-06 DOI: 10.35384/jime.v13i1.361
Kuncoro Budi Satrio, Erric Wijaya
This study began with an observation of the financial performance of banks in assessing the efficiency of commercial banks in Indonesia in the 2016 period and found inefficiency problems in BUKU I banks based on efficiency values (BOPO) as an indicator of bank efficiency. This study is an analysis of the measurement of bank efficiency values using quantitative analysis with secondary data obtained from the balance sheet and income statement for each bank sample (DMU) for the period 2016 - 2017 using a math-ematical model (linear program) with the Non-Parametric Data Envelopment Analysis (DEA) measure-ment method oriented to Input and assume Variable Return to Scale (VRS) with a sample of 17 Bank sam-ple data during the period 2016-2017. In each DMU there are two variables namely input and output, where the input variable consists of Price of Labor (X1), Price of Fund (X2) and Price of Physical Capital (X3) while the output variable consists of Credit (Y1), Interest Income (Y2) and other Operating Income (Y3). From the results of the measurement of efficiency using the DEA method of the 17 bank samples there are 6 efficient banks while 11 other banks are inefficient. The DEA method measurement results also get an inefficient output variable projection value, from 34 inefficiencies of output variables found there are 4 inefficiencies in the given credit variable, 15 inefficiencies in the Interest Income variable and finally 15 inefficiencies in other Operating Income variables. From the measurement of the efficiency value using the DEA method, the Bank's efficiency and inefficiency values are obtained and the factors causing the Bank's inefficiency so that these factors can be used as material for the Bank's evaluation in improving the Bank's strategic planning .
本研究首先观察了2016年印度尼西亚商业银行效率评估中银行的财务绩效,并基于效率值(BOPO)作为银行效率指标发现了BUKU I银行的效率低下问题。本研究是对银行效率值的测量进行分析,使用定量分析,从2016-2017年期间每个银行样本(DMU)的资产负债表和损益表中获得的次要数据,使用数学模型(线性程序)和面向输入的非参数数据包膜分析(DEA)测量方法,并假设2016-2017年期间17个银行样本数据样本的可变规模回报(VRS)。在每个DMU中有两个变量,即投入和产出,其中投入变量包括劳动力价格(X1)、资金价格(X2)和实物资本价格(X3),产出变量包括信贷(Y1)、利息收入(Y2)和其他营业收入(Y3)。从使用DEA方法对17家银行样本进行效率度量的结果来看,有效率的银行有6家,无效率的银行有11家。DEA方法的测量结果也得到了一个低效产出变量的投影值,从34个低效产出变量中发现,在给定的信贷变量中有4个低效,在利息收入变量中有15个低效,最后在其他营业收入变量中有15个低效。利用DEA方法对效率值进行测算,得到银行的效率值和无效率值,以及导致银行无效率的因素,从而将这些因素作为银行评价的材料,用于改进银行的战略规划。
{"title":"Technical Efficiency Analysis at BUKU 1 Banks in Indonesia Using the Data Envelopment Analysis (DEA) Method Period 2016 – 2017","authors":"Kuncoro Budi Satrio, Erric Wijaya","doi":"10.35384/jime.v13i1.361","DOIUrl":"https://doi.org/10.35384/jime.v13i1.361","url":null,"abstract":"This study began with an observation of the financial performance of banks in assessing the efficiency of commercial banks in Indonesia in the 2016 period and found inefficiency problems in BUKU I banks based on efficiency values (BOPO) as an indicator of bank efficiency. This study is an analysis of the measurement of bank efficiency values using quantitative analysis with secondary data obtained from the balance sheet and income statement for each bank sample (DMU) for the period 2016 - 2017 using a math-ematical model (linear program) with the Non-Parametric Data Envelopment Analysis (DEA) measure-ment method oriented to Input and assume Variable Return to Scale (VRS) with a sample of 17 Bank sam-ple data during the period 2016-2017. In each DMU there are two variables namely input and output, where the input variable consists of Price of Labor (X1), Price of Fund (X2) and Price of Physical Capital (X3) while the output variable consists of Credit (Y1), Interest Income (Y2) and other Operating Income (Y3). From the results of the measurement of efficiency using the DEA method of the 17 bank samples there are 6 efficient banks while 11 other banks are inefficient. The DEA method measurement results also get an inefficient output variable projection value, from 34 inefficiencies of output variables found there are 4 inefficiencies in the given credit variable, 15 inefficiencies in the Interest Income variable and finally 15 inefficiencies in other Operating Income variables. From the measurement of the efficiency value using the DEA method, the Bank's efficiency and inefficiency values are obtained and the factors causing the Bank's inefficiency so that these factors can be used as material for the Bank's evaluation in improving the Bank's strategic planning .","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131379499","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}
引用次数: 0
Trustworthiness and Trust as Drivers of Value Perception and Its Implications for Positive Word of Mouth Intention (Study on the Context of Private Campuses in Jabodetabek) 诚信和信任作为价值感知的驱动因素及其对正面口碑意向的影响(以贾博德塔贝克私立校园为例)
Pub Date : 2023-02-06 DOI: 10.35384/jime.v13i1.359
Lovita Fillyand, Whony Rofianto
This research to understand for trustworthiness and trust in implication for perception value of implemen-tation for positive word of mouth intention. Study from private universities in Jabodetabek. Object research this is a student of private universities those who live in jabodetabek. To answer problems in this research and the testing of hypotheses research, data analysis using Structural Equation Model (sem) - amos to know how strong the influence of every variable the treatment, this study found that the variable to connect for trust, perceived value and student loyalty have dimension operational competence, operational benevo-lence, and problem solving orientation as benchmarks of Trust in the institution personnel and Trust in the institutions management to create Perceived Value to the campus and generate student loyalty is expected to be able to have a positive influence on increasing student trust.
本研究旨在了解诚信与信任对正面口碑意图实施的感知价值的影响。在Jabodetabek的私立大学学习。对象研究这是一个住在jabodetabek的私立大学的学生。为回答本研究中存在的问题并对假设研究进行检验,采用结构方程模型(sem) - amos进行数据分析,了解各变量对处理的影响程度,本研究发现,对信任、感知价值和学生忠诚起连接作用的变量有维度:操作能力、操作仁慈、以解决问题的导向为基准,对学校人员的信任和对学校管理的信任为校园创造感知价值并产生学生忠诚度,有望对增加学生信任产生积极影响。
{"title":"Trustworthiness and Trust as Drivers of Value Perception and Its Implications for Positive Word of Mouth Intention (Study on the Context of Private Campuses in Jabodetabek)","authors":"Lovita Fillyand, Whony Rofianto","doi":"10.35384/jime.v13i1.359","DOIUrl":"https://doi.org/10.35384/jime.v13i1.359","url":null,"abstract":"This research to understand for trustworthiness and trust in implication for perception value of implemen-tation for positive word of mouth intention. Study from private universities in Jabodetabek. Object research this is a student of private universities those who live in jabodetabek. To answer problems in this research and the testing of hypotheses research, data analysis using Structural Equation Model (sem) - amos to know how strong the influence of every variable the treatment, this study found that the variable to connect for trust, perceived value and student loyalty have dimension operational competence, operational benevo-lence, and problem solving orientation as benchmarks of Trust in the institution personnel and Trust in the institutions management to create Perceived Value to the campus and generate student loyalty is expected to be able to have a positive influence on increasing student trust.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121713917","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}
引用次数: 0
Effect of Tax Planning, Deferred Tax Expense and Company Size Against Profit Management (Empirical Study on Manufacturing Companies Listed on IDX 2015-2019) 税收筹划、递延所得税费用和公司规模对利润管理的影响(基于IDX上市公司2015-2019年制造业公司的实证研究)
Pub Date : 2023-02-06 DOI: 10.35384/jime.v12i2.355
Arni Karina, Harum Herdiyanti
This study uses quantitative methods that aim to analyze the effect of tax planning, deferred tax expense and company size on profit management in 13 manufacturing companies listed on the Indonesia Stock Ex-change. The results of this study show that tax planning and deferred tax expense affect profit manage-ment, then the size of the company has not been shown to have an effect on profit management. The results of this study show that tax planning is a way of regulating how much profit is reported it is indicated that there are profit management practices that signal about management regulates pseudo-profit reporting while deferred tax burdens provide indications that there are differences between accounting standards and tax regulations. Management can use this as one of the instruments for carrying out profit management.
本研究采用定量方法,旨在分析税收筹划、递延所得税费用和公司规模对印度尼西亚证券交易所上市的13家制造业公司利润管理的影响。本研究结果表明,税收筹划和递延所得税费用影响利润管理,那么公司规模对利润管理的影响尚未被证明。本研究的结果表明,税收筹划是调节多少利润报告的一种方式,它表明,有利润管理实践的信号管理规范伪利润报告,而递延所得税负担提供了会计准则和税收法规之间存在差异的迹象。管理层可以将其作为进行利润管理的工具之一。
{"title":"Effect of Tax Planning, Deferred Tax Expense and Company Size Against Profit Management (Empirical Study on Manufacturing Companies Listed on IDX 2015-2019)","authors":"Arni Karina, Harum Herdiyanti","doi":"10.35384/jime.v12i2.355","DOIUrl":"https://doi.org/10.35384/jime.v12i2.355","url":null,"abstract":"This study uses quantitative methods that aim to analyze the effect of tax planning, deferred tax expense and company size on profit management in 13 manufacturing companies listed on the Indonesia Stock Ex-change. The results of this study show that tax planning and deferred tax expense affect profit manage-ment, then the size of the company has not been shown to have an effect on profit management. The results of this study show that tax planning is a way of regulating how much profit is reported it is indicated that there are profit management practices that signal about management regulates pseudo-profit reporting while deferred tax burdens provide indications that there are differences between accounting standards and tax regulations. Management can use this as one of the instruments for carrying out profit management.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126900303","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}
引用次数: 0
How Work Stress and Work Environment Influence Job Satisfaction, Retention Study at Jakarta Office State-Owned Airlines Employees 工作压力和工作环境对国有航空公司雅加达办事处员工工作满意度、留任率的影响研究
Pub Date : 2023-02-06 DOI: 10.35384/jime.v13i1.357
Tinjung Desy Nursanti, Mira Aisyah, Noriska Velvia, S. Afifah
Management changes that occurred at PT. XYZ Jakarta office caused several employees to undergo change positions. With the change in position, employees have to adapt again to new responsibilities. Therefore, the purpose of this study was to determine and understand the effect of work stress and work environment on job satisfaction and its impact on employee retention. This research is quantitative descrip-tive research conducted by distributing questionnaires to all divisions in PT. XYZ Jakarta office as many as 129 respondents. The data analysis used is Path Analysis, after all data has been collected for pro-cessing. The results showed that each variable had a significant influence between one variable and anoth-er. The highest value that has the most influence on the employee retention variable is the work environ-ment variable. Suggestions for PT. XYZ Jakarta office is to pay more attention to the working environment conditions in the company .
PT. XYZ雅加达办事处发生的管理层变动导致几名员工经历了职位变动。随着职位的变化,员工必须重新适应新的职责。因此,本研究的目的是确定和了解工作压力和工作环境对工作满意度的影响及其对员工保留的影响。本研究是定量描述性研究,通过向PT. XYZ雅加达办事处的所有部门分发调查问卷,多达129名受访者。使用的数据分析是路径分析,在所有数据收集完成后进行处理。结果表明,各变量之间存在显著的相互影响。对员工保留变量影响最大的是工作环境变量。对PT. XYZ雅加达办事处的建议是多关注公司的工作环境条件。
{"title":"How Work Stress and Work Environment Influence Job Satisfaction, Retention Study at Jakarta Office State-Owned Airlines Employees","authors":"Tinjung Desy Nursanti, Mira Aisyah, Noriska Velvia, S. Afifah","doi":"10.35384/jime.v13i1.357","DOIUrl":"https://doi.org/10.35384/jime.v13i1.357","url":null,"abstract":"Management changes that occurred at PT. XYZ Jakarta office caused several employees to undergo change positions. With the change in position, employees have to adapt again to new responsibilities. Therefore, the purpose of this study was to determine and understand the effect of work stress and work environment on job satisfaction and its impact on employee retention. This research is quantitative descrip-tive research conducted by distributing questionnaires to all divisions in PT. XYZ Jakarta office as many as 129 respondents. The data analysis used is Path Analysis, after all data has been collected for pro-cessing. The results showed that each variable had a significant influence between one variable and anoth-er. The highest value that has the most influence on the employee retention variable is the work environ-ment variable. Suggestions for PT. XYZ Jakarta office is to pay more attention to the working environment conditions in the company .","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133456588","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}
引用次数: 0
Factors Affecting Perceived Productivity on Teleworkers during Covid-19 Pandemic in Indonesia 在印度尼西亚Covid-19大流行期间影响远程工作者感知生产力的因素
Pub Date : 2023-02-06 DOI: 10.35384/jime.v12i2.353
S. Rimadias
Phenomena of working remotely as a result of the Covid-19 pandemic have prompted this research to be carried out as a step to analyze the factors that affect Perceived Productivity in teleworkers in Indonesia, such as IT Training, IT Infrastructure, Management Support, Job Security, Work Flexibility, Attitude to-ward Teleworking, Organizational Commitment and Strain. The survey involved 205 respondents who were permanent employees at companies or agencies who became teleworkers due to the Covid-19 pan-demic conditions. A structured questionnaire with a specified scale was used in this research. Multiple re-gression was used to analyze the data. The results showed that IT Infrastructure, Management Support, At-titude toward Teleworking, and Organizational Commitment had a positive influence on the Perceived Productivity of teleworkers in Indonesia. Meanwhile, IT Training, Job Security, Work Flexibility, and Strain do not affect the Perceived Productivity of teleworkers in Indonesia. The implications of this re-search are the reference for management in formulating strategies to drive perceived productivity to the employee who becomes a teleworker during the Covid-19 pandemic.
由于Covid-19大流行导致的远程工作现象促使本研究作为分析影响印度尼西亚远程工作者感知生产力的因素的一步,例如IT培训,IT基础设施,管理支持,工作保障,工作灵活性,对远程工作的态度,组织承诺和压力。该调查涉及205名受访者,他们是公司或机构的正式员工,由于新冠肺炎疫情而成为远程工作者。本研究采用具有特定量表的结构化问卷。采用多元回归对数据进行分析。结果表明,IT基础设施、管理支持、对远程工作的态度和组织承诺对印尼远程工作者的感知生产力有正向影响。同时,IT培训、工作保障、工作灵活性和压力不影响印尼远程工作者的感知生产力。本研究的意义为管理层制定战略以提高在Covid-19大流行期间成为远程工作者的员工的感知生产力提供了参考。
{"title":"Factors Affecting Perceived Productivity on Teleworkers during Covid-19 Pandemic in Indonesia","authors":"S. Rimadias","doi":"10.35384/jime.v12i2.353","DOIUrl":"https://doi.org/10.35384/jime.v12i2.353","url":null,"abstract":"Phenomena of working remotely as a result of the Covid-19 pandemic have prompted this research to be carried out as a step to analyze the factors that affect Perceived Productivity in teleworkers in Indonesia, such as IT Training, IT Infrastructure, Management Support, Job Security, Work Flexibility, Attitude to-ward Teleworking, Organizational Commitment and Strain. The survey involved 205 respondents who were permanent employees at companies or agencies who became teleworkers due to the Covid-19 pan-demic conditions. A structured questionnaire with a specified scale was used in this research. Multiple re-gression was used to analyze the data. The results showed that IT Infrastructure, Management Support, At-titude toward Teleworking, and Organizational Commitment had a positive influence on the Perceived Productivity of teleworkers in Indonesia. Meanwhile, IT Training, Job Security, Work Flexibility, and Strain do not affect the Perceived Productivity of teleworkers in Indonesia. The implications of this re-search are the reference for management in formulating strategies to drive perceived productivity to the employee who becomes a teleworker during the Covid-19 pandemic.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126799252","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}
引用次数: 1
Digital Products Increase Fee-based Income Banking in Indonesia 数字产品增加印尼收费银行收入
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.300
Ossi Ferli, D. Lestari, Luh Ifaterani Isabrenda Kusumawardhani
This study aims to analyze the effect of digital innovation on fee-based income for five commercial banks listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical tool used in this study is panel multiple regression equations with the dependent variable feebased income and the dependent varia-ble Number of ATMs, CRM & CDM, Number of SMS, transactions Internet and Mobile Banking, Number of Branches. The results showed that Branches has an insignificant effect on fee-based income. The num-ber of ATMs, CRM & CDM, and the number of SMS, Internet and Mobile Banking transactions has a sig-nificant positive effect on fee-based income. This indicates that digital innovation in banking can increase the bank's fee-based income.
本研究旨在分析2015-2019年期间在印度尼西亚证券交易所上市的五家商业银行的数字创新对基于费用的收入的影响。本研究使用的分析工具是面板多元回归方程,其因变量为收费收入,因变量为atm机数量、CRM & CDM、短信数量、交易、互联网和移动银行、分行数量。结果表明,分支机构对收费收入的影响不显著。atm数量、CRM & CDM数量、短信数量、互联网和手机银行交易数量对收费收入有显著的正向影响。这表明银行业的数字化创新可以增加银行的收费收入。
{"title":"Digital Products Increase Fee-based Income Banking in Indonesia","authors":"Ossi Ferli, D. Lestari, Luh Ifaterani Isabrenda Kusumawardhani","doi":"10.35384/jime.v15i1.300","DOIUrl":"https://doi.org/10.35384/jime.v15i1.300","url":null,"abstract":"This study aims to analyze the effect of digital innovation on fee-based income for five commercial banks listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical tool used in this study is panel multiple regression equations with the dependent variable feebased income and the dependent varia-ble Number of ATMs, CRM & CDM, Number of SMS, transactions Internet and Mobile Banking, Number of Branches. The results showed that Branches has an insignificant effect on fee-based income. The num-ber of ATMs, CRM & CDM, and the number of SMS, Internet and Mobile Banking transactions has a sig-nificant positive effect on fee-based income. This indicates that digital innovation in banking can increase the bank's fee-based income.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128563302","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}
引用次数: 0
The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance 公司年龄适度在财务松弛与公司绩效关系中的作用
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.297
Ceicilia Bintang Hari Yudhanti, Herlina Yoka Roida
This study examines whether financial slack is associated with firm performance and whether this relation-ship is moderated by firm size and firm age. This study consists of 251 firm-years covering the period from 2017to 2019 of 85 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX). Our findings indicate that financial slack has a negative effect on company performance. This negative ef-fect is weakened if the size of the company is larger and the age of the company is more mature. In addi-tion, companies with financial slack tend not to use the slack of company financial resources for the benefit of the company. This can be attributed to the tendency of the company's management to use these re-sources to increase additional income or remuneration for managers. The management considers the com-pany's short-term performance which has an impact on increasing management's welfare. These findings emphasize that big size companies will compete with younger companies that tend to invest in research and development. Therefore, large companies will use financial slack for the benefit of the company in or-der to maintain the company's survival in the future. Mature companies have experience in managing com-pany resources and competence in gaining access to the resources needed to survive or grow. Therefore, based on experience and journey to gain access to funding, financial slack will be used for the benefit of the company. This study supports the prediction with evidence from Indonesia manufacture companies, and conclude that financial slack will be managed in aim maintain access to funding in the future.
本研究考察了财务松弛是否与企业绩效相关,以及这种关系是否受到企业规模和企业年龄的调节。本研究包括2017年至2019年期间在印度尼西亚证券交易所(IDX)上市的85家制造业公司的251个公司年。我们的研究结果表明,财务宽松对公司绩效有负面影响。如果公司规模越大,公司年龄越成熟,这种负面影响就会减弱。此外,财务松弛的公司往往不会将公司财务资源的松弛用于公司的利益。这可以归因于公司管理层倾向于利用这些资源来增加管理人员的额外收入或报酬。管理层考虑公司的短期业绩,这对增加管理层的福利有影响。这些研究结果强调,大公司将与倾向于投资研发的年轻公司竞争。因此,大公司为了维持公司未来的生存,会利用财务宽松来为公司谋利。成熟的公司有管理公司资源的经验和获得生存或发展所需资源的能力。因此,根据经验和旅程获得资金,财务松弛将被用于公司的利益。本研究以印尼制造企业为研究对象,支持上述预测,并得出结论:财务宽松将在未来得到有效管理,以维持融资渠道。
{"title":"The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance","authors":"Ceicilia Bintang Hari Yudhanti, Herlina Yoka Roida","doi":"10.35384/jime.v15i1.297","DOIUrl":"https://doi.org/10.35384/jime.v15i1.297","url":null,"abstract":"This study examines whether financial slack is associated with firm performance and whether this relation-ship is moderated by firm size and firm age. This study consists of 251 firm-years covering the period from 2017to 2019 of 85 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX). Our findings indicate that financial slack has a negative effect on company performance. This negative ef-fect is weakened if the size of the company is larger and the age of the company is more mature. In addi-tion, companies with financial slack tend not to use the slack of company financial resources for the benefit of the company. This can be attributed to the tendency of the company's management to use these re-sources to increase additional income or remuneration for managers. The management considers the com-pany's short-term performance which has an impact on increasing management's welfare. These findings emphasize that big size companies will compete with younger companies that tend to invest in research and development. Therefore, large companies will use financial slack for the benefit of the company in or-der to maintain the company's survival in the future. Mature companies have experience in managing com-pany resources and competence in gaining access to the resources needed to survive or grow. Therefore, based on experience and journey to gain access to funding, financial slack will be used for the benefit of the company. This study supports the prediction with evidence from Indonesia manufacture companies, and conclude that financial slack will be managed in aim maintain access to funding in the future.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"210 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129689224","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}
引用次数: 0
Analysis of The Implementation of Good Amil Governance Based on the Zakat Core Principle and The Application of PSAK No. 109 Concerning Zakat Accounting at The Padang City National Amil Zakat Agency 基于天课核心原则的善课治理实施分析及《关于天课核算的psac第109号》在巴东市国家天课机构的应用
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.301
Sufriandio Sufriandio, M. Murniati
The potential for zakat in Indonesia is very large, where Indonesia is a country with the largest Muslim population in the world. In fact, according to 2018 government data, of the 217 trillion potential zakat, on-ly 4 percent or around 8 trillion has been collected. So there is still a margin of 96 percent. The large mar-gin is inseparable from a number of challenges faced in collecting zakat in Indonesia. One of the challeng-es is related to the accountability of zakat management organizations. The Good Amil Governance (GAG) system based on the Zakat Core Principle (ZCP) and the application of PSAK 109 on Zakat Accounting is a system that aims to realize the management of zakat institutions that encourage the formation of a clean, professional and transparent management work pattern. The purpose of this study is to analyze the imple-mentation of good Amil Governance based on the Zakat Core Principle and also to assess the implementa-tion of PSAK 109 on Accounting for Zakat at the National Amil Zakat Agency (BAZNAS) of Padang City. This study uses a qualitative method with a field research approach. In collecting data, the researcher used interview, observation, and documentation techniques. Analysis of the data used using the Miles and Huberman model. The results of the study concluded that BAZNAS Padang City had carried out good amil governance and the implementation of PSAK 109 on Zakat Accounting had been carried out well in this institution.
印尼是世界上穆斯林人口最多的国家,天课在印尼的潜力非常大。事实上,根据2018年的政府数据,在217万亿潜在天课中,只有4%(约8万亿)被收集。所以仍然有96%的优势。巨大的利润与在印度尼西亚收集天课所面临的一系列挑战密不可分。其中一个挑战与天课管理组织的问责制有关。基于天课核心原则(ZCP)和PSAK 109在天课会计上的应用的善教治理(GAG)系统是一个旨在实现对天课机构的管理,鼓励形成廉洁、专业、透明的管理工作模式的系统。本研究的目的是分析基于天课核心原则的良好天课治理的实施情况,并评估巴东市国家天课机构(BAZNAS)对天课会计PSAK 109的实施情况。本研究采用定性研究与实地调查相结合的方法。在收集数据时,研究者使用了访谈、观察和文献技术。使用Miles和Huberman模型对数据进行分析。研究结果的结论是巴东市BAZNAS进行了良好的管理,该机构也很好地执行了关于天课会计的PSAK 109。
{"title":"Analysis of The Implementation of Good Amil Governance Based on the Zakat Core Principle and The Application of PSAK No. 109 Concerning Zakat Accounting at The Padang City National Amil Zakat Agency","authors":"Sufriandio Sufriandio, M. Murniati","doi":"10.35384/jime.v15i1.301","DOIUrl":"https://doi.org/10.35384/jime.v15i1.301","url":null,"abstract":"The potential for zakat in Indonesia is very large, where Indonesia is a country with the largest Muslim population in the world. In fact, according to 2018 government data, of the 217 trillion potential zakat, on-ly 4 percent or around 8 trillion has been collected. So there is still a margin of 96 percent. The large mar-gin is inseparable from a number of challenges faced in collecting zakat in Indonesia. One of the challeng-es is related to the accountability of zakat management organizations. The Good Amil Governance (GAG) system based on the Zakat Core Principle (ZCP) and the application of PSAK 109 on Zakat Accounting is a system that aims to realize the management of zakat institutions that encourage the formation of a clean, professional and transparent management work pattern. The purpose of this study is to analyze the imple-mentation of good Amil Governance based on the Zakat Core Principle and also to assess the implementa-tion of PSAK 109 on Accounting for Zakat at the National Amil Zakat Agency (BAZNAS) of Padang City. This study uses a qualitative method with a field research approach. In collecting data, the researcher used interview, observation, and documentation techniques. Analysis of the data used using the Miles and Huberman model. The results of the study concluded that BAZNAS Padang City had carried out good amil governance and the implementation of PSAK 109 on Zakat Accounting had been carried out well in this institution.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124316148","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}
引用次数: 2
The Influence of Transformational Leadership on Employee Performance with Job Satisfaction and Organizational Commitment as Mediation Variables 以工作满意度和组织承诺为中介变量的变革型领导对员工绩效的影响
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.296
Andani Artanti Yodani, S. Rimadias
This study aims to analyze the effect of transformational leadership on employee performance with job sat-isfaction and organizational commitment as mediating variables with the object of research being perma-nent employees of PT. Pegadaian (Persero) Regional Office VIII Jakarta 1 Bogor Area. This research is quantitative research. The sample used in the study was 205 respondents. The Structural Equation Model (SEM) technique and Amos 22 software are both used in the investigation. The findings show that trans-formational leadership has a beneficial effect on job satisfaction, organizational commitment, job satisfac-tion, and employee performance. It was discovered, however, that neither transformational leadership nor organizational commitment had any effect on employee performance as measured by job satisfaction or organizational commitment.
本研究以PT. Pegadaian (Persero)驻雅加达1茂物区域办事处的正式员工为研究对象,以工作满意度和组织承诺为中介变量,分析变革型领导对员工绩效的影响。这项研究是定量研究。研究中使用的样本是205名受访者。采用结构方程模型(SEM)技术和Amos 22软件进行了研究。研究结果表明,变革型领导对工作满意度、组织承诺、工作满意度和员工绩效都有有益的影响。然而,我们发现,无论是变革型领导还是组织承诺都不会对员工的工作满意度或组织承诺产生任何影响。
{"title":"The Influence of Transformational Leadership on Employee Performance with Job Satisfaction and Organizational Commitment as Mediation Variables","authors":"Andani Artanti Yodani, S. Rimadias","doi":"10.35384/jime.v15i1.296","DOIUrl":"https://doi.org/10.35384/jime.v15i1.296","url":null,"abstract":"This study aims to analyze the effect of transformational leadership on employee performance with job sat-isfaction and organizational commitment as mediating variables with the object of research being perma-nent employees of PT. Pegadaian (Persero) Regional Office VIII Jakarta 1 Bogor Area. This research is quantitative research. The sample used in the study was 205 respondents. The Structural Equation Model (SEM) technique and Amos 22 software are both used in the investigation. The findings show that trans-formational leadership has a beneficial effect on job satisfaction, organizational commitment, job satisfac-tion, and employee performance. It was discovered, however, that neither transformational leadership nor organizational commitment had any effect on employee performance as measured by job satisfaction or organizational commitment.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122741088","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}
引用次数: 0
The Influence of Work Stress, Work Load and Work Environment on Turnover Inten-tion Employees of PT Jayamandiri Cirebon 工作压力、工作负荷和工作环境对PT员工离职意向的影响
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.299
Tinjung Desy Nursanti, Vestika Astri Lianto, Kievlan Azzam Venir, Lilis Mardiyah
The aim of this study is to determine the effect of work stress, work load, and work environment on turno-ver intention at PT Jayamandiri Cirebon. The method in this study uses quantitative methods. Data collec-tion techniques through questionnaires distributed to 43 respondents. The data analysis technique used multiple linear regression analysis. The results of the study indicate that work stress and work load have a significant and positive effect on turnover intention. While the work environment variable does not have a significant relationship to turnover intention, however if they have a better work environment, employees will be more comfortable and able to carry out their work to the fullest. Simultaneously the variables of work stress, work load, and work environment have a significant effect on turnover intention. This means that the influence made on this workload factor which includes targets to be achieved, working conditions, use of time and work standards must be considered again so that employees will feel more comfortable and do not feel burdened with work, thus enabling them to carry out their work maximally.
本研究旨在探讨工作压力、工作负荷和工作环境对公司员工离职意向的影响。本研究采用定量方法。数据收集技术通过调查问卷分发给43名受访者。数据分析技术采用多元线性回归分析。研究结果表明,工作压力和工作负荷对离职倾向有显著的正向影响。虽然工作环境变量与离职倾向的关系并不显著,但是如果员工有一个更好的工作环境,员工会更舒适,更能充分地开展工作。同时,工作压力、工作负荷、工作环境等变量对离职倾向有显著影响。这意味着必须重新考虑对工作量因素的影响,包括要实现的目标、工作条件、时间的使用和工作标准,以便员工感到更舒适,不感到工作负担,从而使他们能够最大限度地完成工作。
{"title":"The Influence of Work Stress, Work Load and Work Environment on Turnover Inten-tion Employees of PT Jayamandiri Cirebon","authors":"Tinjung Desy Nursanti, Vestika Astri Lianto, Kievlan Azzam Venir, Lilis Mardiyah","doi":"10.35384/jime.v15i1.299","DOIUrl":"https://doi.org/10.35384/jime.v15i1.299","url":null,"abstract":"The aim of this study is to determine the effect of work stress, work load, and work environment on turno-ver intention at PT Jayamandiri Cirebon. The method in this study uses quantitative methods. Data collec-tion techniques through questionnaires distributed to 43 respondents. The data analysis technique used multiple linear regression analysis. The results of the study indicate that work stress and work load have a significant and positive effect on turnover intention. While the work environment variable does not have a significant relationship to turnover intention, however if they have a better work environment, employees will be more comfortable and able to carry out their work to the fullest. Simultaneously the variables of work stress, work load, and work environment have a significant effect on turnover intention. This means that the influence made on this workload factor which includes targets to be achieved, working conditions, use of time and work standards must be considered again so that employees will feel more comfortable and do not feel burdened with work, thus enabling them to carry out their work maximally.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"625 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127515551","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}
引用次数: 0
期刊
Jurnal Ilmu Manajemen & Ekonomika
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1