This study aims to examine the effect of the characteristics of good corporate governance on the disclosure of corporate social responsibility studies in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is motivated by the many phenomena between good corporate governance and corporate social responsibility, in wich corporate social responsibility can be implemented through regulations within the company. This analysis uses the variables of the board of commissioners, independent board of commissioners, institutional ownership, and public ownership as independent variables. The dependent variable is the disclosure of corporate social responsibility by the company. The sample in this study were 64 companies obtained from the purposive sampling method. Multiple linear regression analysis is used as a technique in tihs study. From these results it can be seen that the board of commissioners, institutional ownership, public ownership has a significant positive effect on the disclosure of corporate social responsibility of the company, while the independent board of commisssioners has no significant effect on the disclosure of corporate social responsibility of the company.Keywords: Good Corporate Governance, Corporate Social Responsibility
{"title":"Pengaruh Karakteristik Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2019)","authors":"Rifki Maulana, Kiagus Andi, Yenni Agustina","doi":"10.33024/jrm.v11i1.6211","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.6211","url":null,"abstract":"This study aims to examine the effect of the characteristics of good corporate governance on the disclosure of corporate social responsibility studies in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is motivated by the many phenomena between good corporate governance and corporate social responsibility, in wich corporate social responsibility can be implemented through regulations within the company. This analysis uses the variables of the board of commissioners, independent board of commissioners, institutional ownership, and public ownership as independent variables. The dependent variable is the disclosure of corporate social responsibility by the company. The sample in this study were 64 companies obtained from the purposive sampling method. Multiple linear regression analysis is used as a technique in tihs study. From these results it can be seen that the board of commissioners, institutional ownership, public ownership has a significant positive effect on the disclosure of corporate social responsibility of the company, while the independent board of commisssioners has no significant effect on the disclosure of corporate social responsibility of the company.Keywords: Good Corporate Governance, Corporate Social Responsibility","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121431278","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}
Anisya Fitri Sofyanti, Rusmianto Rusmianto, M. Maryani
this study purpose to determine the effect of tax planning, firm size, and return on assets on earnings management. The population in this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 with a total population of 28 companies. Sampling using the purposive sampling method, namely the selection of samples with certain criteria and obtained 13 companies that meet the criteria. The method of collecting data is through secondary data documentation in the form of annual reports of companies in the food and beverage sub-sector obtained from downloading financial reports published by www.idx.co.id. The analytical tool used is multiple linear regression with hypothesis testing, namely the F-test, T-test, and the coefficient of determination (R2) using the SPSS.V.22. Program. The results showed that partially and simultaneously Tax Planning, Firm Size, and Return On Assets had no effect on Earnings Management.Keyword : tax planning, firm size, return on asset, earning management
{"title":"Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Dan Return On Asset Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2020)","authors":"Anisya Fitri Sofyanti, Rusmianto Rusmianto, M. Maryani","doi":"10.33024/jrm.v11i1.5998","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.5998","url":null,"abstract":"this study purpose to determine the effect of tax planning, firm size, and return on assets on earnings management. The population in this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 with a total population of 28 companies. Sampling using the purposive sampling method, namely the selection of samples with certain criteria and obtained 13 companies that meet the criteria. The method of collecting data is through secondary data documentation in the form of annual reports of companies in the food and beverage sub-sector obtained from downloading financial reports published by www.idx.co.id. The analytical tool used is multiple linear regression with hypothesis testing, namely the F-test, T-test, and the coefficient of determination (R2) using the SPSS.V.22. Program. The results showed that partially and simultaneously Tax Planning, Firm Size, and Return On Assets had no effect on Earnings Management.Keyword : tax planning, firm size, return on asset, earning management","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"12 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126057817","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 mengetahui bagaimana reaksi pasar terhadap penerapan kebijakan buyback yang diproyeksikan melalui perbedaan Abnormal Return dan Trading Volume Activity sebelum dan sesudah pengumuman buyback. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan yang merealisasikan kebijakan buyback saham. Pengambilan sampel menggunakan teknik purposive sampling dengan menggunakan kriteria tertentu. Analisis data dalam penelitian ini menggunakan beberapa metode antara lain one sample t-test, paired sample t-test dan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa penerapan kebijakan buyback berpengaruh terhadap abnormal return dan trading volume activity yang ditunjukkan dengan adanya perbedaan yang signifikan pada abnormal return dan trading volume activity sebelum dan sesudah diumumkannya buyback oleh perusahaan.
{"title":"Analisis Reaksi Pasar Modal Terhadap Penerapan Kebijakan Buyback Pada Masa Pandemi Covid-19 (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)","authors":"Rizki Putri Mayangsari, Erna Listyaningsih, Wiewiek Indriani","doi":"10.33024/jrm.v11i1.3926","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.3926","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana reaksi pasar terhadap penerapan kebijakan buyback yang diproyeksikan melalui perbedaan Abnormal Return dan Trading Volume Activity sebelum dan sesudah pengumuman buyback. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan yang merealisasikan kebijakan buyback saham. Pengambilan sampel menggunakan teknik purposive sampling dengan menggunakan kriteria tertentu. Analisis data dalam penelitian ini menggunakan beberapa metode antara lain one sample t-test, paired sample t-test dan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa penerapan kebijakan buyback berpengaruh terhadap abnormal return dan trading volume activity yang ditunjukkan dengan adanya perbedaan yang signifikan pada abnormal return dan trading volume activity sebelum dan sesudah diumumkannya buyback oleh perusahaan.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"12 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120856240","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}
Tax revenues are still the largest contributor with a contribution of 82% of the total state revenues that are useful in the implementation of national development. However, the purpose of the government to maximize revenue from the taxation sector is contrary to the objectives of the company as a taxpayer. In accordance with the assumption that taxes are considered a burden, there is a desire to reduce taxes through tax avoidance. Supervision and expediatory of audit planning conducted by the company to reduce the tax burden then the responsibility is given to the audit committee. An audit committee with the authority it has will be able to prevent deviant actions related to the company's financial statements. So that with the audit committee in the company can minimize the occurrence of tax avoidance practices. In addition, the quality of audits is getting better, and it will be increasingly difficult to do tax avoidance. Based on the exposure, researchers want to know the influence of the audit committee and the quality of audits on tax avoidance. This research was conducted on 57 manufacturing companies registered with the IDX 2017-2019. Research uses secondary data and data sources from the res IDX website. The analysis conducted on this study is a test of classical assumptions and multiple regressions. The results of the study found that the audit committee partially affected tax avoidance and the quality of audits partially had no effect on the tax enforcement of manufacturing companies.
{"title":"PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019)","authors":"Pingkan Meilintang, Lihan Rini Puspo Wijaya, Destia Pentiana","doi":"10.33024/jrm.v11i1.6206","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.6206","url":null,"abstract":"Tax revenues are still the largest contributor with a contribution of 82% of the total state revenues that are useful in the implementation of national development. However, the purpose of the government to maximize revenue from the taxation sector is contrary to the objectives of the company as a taxpayer. In accordance with the assumption that taxes are considered a burden, there is a desire to reduce taxes through tax avoidance. Supervision and expediatory of audit planning conducted by the company to reduce the tax burden then the responsibility is given to the audit committee. An audit committee with the authority it has will be able to prevent deviant actions related to the company's financial statements. So that with the audit committee in the company can minimize the occurrence of tax avoidance practices. In addition, the quality of audits is getting better, and it will be increasingly difficult to do tax avoidance. Based on the exposure, researchers want to know the influence of the audit committee and the quality of audits on tax avoidance. This research was conducted on 57 manufacturing companies registered with the IDX 2017-2019. Research uses secondary data and data sources from the res IDX website. The analysis conducted on this study is a test of classical assumptions and multiple regressions. The results of the study found that the audit committee partially affected tax avoidance and the quality of audits partially had no effect on the tax enforcement of manufacturing companies.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"23 2-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120990740","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}
AbstractUndoubtedly, nowadays the role of cost accounting as a tool for management is increasingly recognized, with a very competitive business situation and even more so during a pandemic like this one is required to be very thorough in knowing what factory cost budgeting is, this study aims to help MSME who do not understand how to calculate the factory cost budget.Keywords: budget cost, Pandemic, Micro, Small and Medium Enterprises (MSME)AbstrakTidak diragukan lagi, dewasa ini peran akuntansi biaya sebagai alat bantu bagi manajemen semakin diakui, dengan situasi bisnis yang sangat kompetitif dan terlebih lagi saat pandemi seperti ini diharuskan betul-betul matang mengetahui tentang apa itu perhitungan anggaran biaya pabrik, penelitian ini bertujuan untuk membantu para umkm yang belum mengerti bagaimana cara menghitung anggaran biaya pabrik.Kata kunci : Anggaran biaya, Pandemi, Usaha Mikro Kecil Menengah (UMKM)
{"title":"AKUNTANSI BIAYA SEBAGAI PERHITUNGAN DASAR BAGI PELAKU USAHA MIKRO KECIL MENENGAH (Studi kasus pada UD. Alif Taylor)","authors":"Yogi Rakha Pranolo","doi":"10.33024/jrm.v11i1.5834","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.5834","url":null,"abstract":"AbstractUndoubtedly, nowadays the role of cost accounting as a tool for management is increasingly recognized, with a very competitive business situation and even more so during a pandemic like this one is required to be very thorough in knowing what factory cost budgeting is, this study aims to help MSME who do not understand how to calculate the factory cost budget.Keywords: budget cost, Pandemic, Micro, Small and Medium Enterprises (MSME)AbstrakTidak diragukan lagi, dewasa ini peran akuntansi biaya sebagai alat bantu bagi manajemen semakin diakui, dengan situasi bisnis yang sangat kompetitif dan terlebih lagi saat pandemi seperti ini diharuskan betul-betul matang mengetahui tentang apa itu perhitungan anggaran biaya pabrik, penelitian ini bertujuan untuk membantu para umkm yang belum mengerti bagaimana cara menghitung anggaran biaya pabrik.Kata kunci : Anggaran biaya, Pandemi, Usaha Mikro Kecil Menengah (UMKM)","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129927994","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}
Richa Nahdalaily Fathara, Bambang Hermanto, Pratami Wulan Tresna
Leadership has become an important part of organizational development to achieve a sustainable competitive advantage in responding to an increasingly uncertain business environment. Therefore, it is important to identify which specific behaviours and skills a leader must possess to achieve success in business. Without defining the required leadership behaviours and skills, companies may fail to optimize their leadership outcomes. The purpose of this study was to explore the types of leadership behaviours and skills adopted by PT.X operating in Pekanbaru, Riau and their goals in adopting these skills. It aims to determine the essential skills for entrepreneurial leadership in achieving success. The focus of this research specifically focuses on leadership at PT.X which is engaged in the culinary business sector in Pekanbaru. This research identifies nine skill categories which are the behaviours and skills possessed by leaders in this sector.
{"title":"Perilaku dan Keterampilan Kepemimpinan di PT.X: Pendekatan Kualitatif Eksploratif","authors":"Richa Nahdalaily Fathara, Bambang Hermanto, Pratami Wulan Tresna","doi":"10.33024/jrm.v11i2.5681","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.5681","url":null,"abstract":"Leadership has become an important part of organizational development to achieve a sustainable competitive advantage in responding to an increasingly uncertain business environment. Therefore, it is important to identify which specific behaviours and skills a leader must possess to achieve success in business. Without defining the required leadership behaviours and skills, companies may fail to optimize their leadership outcomes. The purpose of this study was to explore the types of leadership behaviours and skills adopted by PT.X operating in Pekanbaru, Riau and their goals in adopting these skills. It aims to determine the essential skills for entrepreneurial leadership in achieving success. The focus of this research specifically focuses on leadership at PT.X which is engaged in the culinary business sector in Pekanbaru. This research identifies nine skill categories which are the behaviours and skills possessed by leaders in this sector.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115662966","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}
Pada masa Pandemi covid 19 penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, leverage, perputaran asset terhadap harga saham perusahaan dengan variabel profitabilitas sebagai variabel intervening pada perusahaan sub sektor restoran, hotel pariwisata. Penelitian ini dikelompokkan pada penelitian kuantitatif, dengan populasi seluruh Perusahaaan Sub Sektor Restoran, Hotel Pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan 2020, adapun teknik pengambilan sampel purposive sampling. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan likuiditas dan perputaran asset berpengaruh signifikan terhadap profitabilitas, tetapi likuiditas berpengaruh tidak signifikan terhadap harga saham, sedangkan perputaran asset berpengaruh signifikan terhadap harga saham. Leverage berpengaruh negatif tidak signifikan terhadap profitabilitas dan berpengaruh tidak signifikan terhadap harga saham. Profitabilitas tidak menjadi mediasi pengaruh Likuiditas terhadap Harga Saham maupun pengaruh leverage terhadap Harga Saham dan peran mediasi Profitabilitas dalam memediasi pengaruh Perputaran Asset Perusahaan terhadap Harga Saham sangat signifikan.
{"title":"Pengaruh Likuiditas, Leverage, Perputaran Asset Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening","authors":"Nekky Rahmiyati, Tries Ellia Sandari, D. Hariyani","doi":"10.33024/jrm.v11i2.6277","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6277","url":null,"abstract":"Pada masa Pandemi covid 19 penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, leverage, perputaran asset terhadap harga saham perusahaan dengan variabel profitabilitas sebagai variabel intervening pada perusahaan sub sektor restoran, hotel pariwisata. Penelitian ini dikelompokkan pada penelitian kuantitatif, dengan populasi seluruh Perusahaaan Sub Sektor Restoran, Hotel Pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan 2020, adapun teknik pengambilan sampel purposive sampling. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan likuiditas dan perputaran asset berpengaruh signifikan terhadap profitabilitas, tetapi likuiditas berpengaruh tidak signifikan terhadap harga saham, sedangkan perputaran asset berpengaruh signifikan terhadap harga saham. Leverage berpengaruh negatif tidak signifikan terhadap profitabilitas dan berpengaruh tidak signifikan terhadap harga saham. Profitabilitas tidak menjadi mediasi pengaruh Likuiditas terhadap Harga Saham maupun pengaruh leverage terhadap Harga Saham dan peran mediasi Profitabilitas dalam memediasi pengaruh Perputaran Asset Perusahaan terhadap Harga Saham sangat signifikan.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116426887","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}
Tiara Riska Taufik, A. Hanafi, Zunaidah Zunaidah, Badia Perizade
Penelitian ini bertujuan untuk menguji Pengaruh Komunikasi Dan Kerjasama Tim Terhadap Kinerja Pegawai Kecamatan Ilir Barat 1 Palembang. Teknik pengambilan sampel dilakukan dengan menggunakan kuesioner. populasi yang diambil yaitu seluruh anggota pegawai Kantor Kecamatan Ilir Barat 1 Palembang yaitu 123 orang. Seluruh populasi dijadikan sampel penelitian. Teknik analisis data dalam penelitian ini menggunakan analisis Regresi Linier Berganda dengan analisis 1) deskriptif kuantitatif; 2) Uji Parsial Variabel (Uji-t); 3) Uji Kesesuaian Model Penelitian (Uji-F); 4) Koefisien Korelasi (r); dan 5) Koefisien Determinasi (). Analisis regresi linear dengan menggunakan software SPSS. Hasil pengujian menunjukkan bahwa 1) Komunikasi dan Kerjasama Tim berpengaruh positif signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Ilir Barat 1 Palembang; 2) Komunikasi tidak berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Ilir Barat 1 Palembang; dan 3) Kerjasama Tim berpengaruh positif yang signifikan terhadap Kinerja Pegawaipada Kantor Kecamatan Ilir Barat 1 Palembang.
{"title":"Pengaruh Komunikasi Dan Kerjasama Tim Terhadap Kinerja Pegawai Kecamatan Ilir Barat 1 Palembang","authors":"Tiara Riska Taufik, A. Hanafi, Zunaidah Zunaidah, Badia Perizade","doi":"10.33024/jrm.v11i2.5751","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.5751","url":null,"abstract":"Penelitian ini bertujuan untuk menguji Pengaruh Komunikasi Dan Kerjasama Tim Terhadap Kinerja Pegawai Kecamatan Ilir Barat 1 Palembang. Teknik pengambilan sampel dilakukan dengan menggunakan kuesioner. populasi yang diambil yaitu seluruh anggota pegawai Kantor Kecamatan Ilir Barat 1 Palembang yaitu 123 orang. Seluruh populasi dijadikan sampel penelitian. Teknik analisis data dalam penelitian ini menggunakan analisis Regresi Linier Berganda dengan analisis 1) deskriptif kuantitatif; 2) Uji Parsial Variabel (Uji-t); 3) Uji Kesesuaian Model Penelitian (Uji-F); 4) Koefisien Korelasi (r); dan 5) Koefisien Determinasi (). Analisis regresi linear dengan menggunakan software SPSS. Hasil pengujian menunjukkan bahwa 1) Komunikasi dan Kerjasama Tim berpengaruh positif signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Ilir Barat 1 Palembang; 2) Komunikasi tidak berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Ilir Barat 1 Palembang; dan 3) Kerjasama Tim berpengaruh positif yang signifikan terhadap Kinerja Pegawaipada Kantor Kecamatan Ilir Barat 1 Palembang.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123083544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test whether job rotation and career development can increase employee motivation at Panin Bank Makassar Branch. This type of research is a research using a quantitative approach. The sample used in this study totaling 71 employees using a simple random technique. Data collection method which is used is by distributing questionnaires. Data processing using multiple linear regression analysis with the help of SPSS 22 software for windows. The results of this study indicate that partially Job Rotation has no effect on Employee Motivation, Career Development has a positive and significant effect on Motivation Employees and simultaneous testing shows that, Job Rotation and Development Career positive and significant influence on Employee Motivation.
{"title":"Pengaruh Rotasi Pekerjaan dan Pengembangan Karir terhadap Motivasi Karyawan (Studi Kasus Pada Bank Panin Cabang Makassar)","authors":"Akhmad Muhammadin","doi":"10.33024/jrm.v11i2.6987","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6987","url":null,"abstract":"This study aims to test whether job rotation and career development can increase employee motivation at Panin Bank Makassar Branch. This type of research is a research using a quantitative approach. The sample used in this study totaling 71 employees using a simple random technique. Data collection method which is used is by distributing questionnaires. Data processing using multiple linear regression analysis with the help of SPSS 22 software for windows. The results of this study indicate that partially Job Rotation has no effect on Employee Motivation, Career Development has a positive and significant effect on Motivation Employees and simultaneous testing shows that, Job Rotation and Development Career positive and significant influence on Employee Motivation.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126891747","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}
Sasaran pada penelitian ini yaitu untuk mengetahui dan menganalisis pengaruh dari kualitas produk, citra merek, harga dan promosi atas keputusan suatu pembelian di KFC cabang Solo. Berkembangnya makanan cepat saji di Indonesia dikarenakan sangat praktis dan cepat dalam memenuhi kebutuhan primer manusia. Penurunan penjualan KFC merupakan pengaruh akibat wabah Covid-19. Akan tetapi dewasa ini, KFC telah menetapkan strategi baru dalam melakukan penjualan agar dapat meningkatkan penjualan produknya. Analisa data penelitian ini mempergunakan dengan pengujian regresi linier berganda dengan pengolahan data program SPSS versi 21. Teknik sampel penelitian ini yaitu non-probability sampling metode purposive sampling, dengan mempergunakan ukuran sampel dengan jumlah 400 responden. Hasil pada riset ini didapatkan bahwa kualitas produk, harga dan promosi berpengaruh secara signifikan, tetapi citra merek memiliki pengaruh yang tidak signifikan terhadap keputusan pembelian KFC cabang Solo.Kata Kunci: Kualitas Produk; Citra Merek; Harga; Promosi dan Keputusan Pembelian
{"title":"MENGUJI KUALITAS PRODUK, CITRA MEREK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KFC CABANG SOLO","authors":"N. Hidayati","doi":"10.33024/jrm.v11i2.6161","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6161","url":null,"abstract":"Sasaran pada penelitian ini yaitu untuk mengetahui dan menganalisis pengaruh dari kualitas produk, citra merek, harga dan promosi atas keputusan suatu pembelian di KFC cabang Solo. Berkembangnya makanan cepat saji di Indonesia dikarenakan sangat praktis dan cepat dalam memenuhi kebutuhan primer manusia. Penurunan penjualan KFC merupakan pengaruh akibat wabah Covid-19. Akan tetapi dewasa ini, KFC telah menetapkan strategi baru dalam melakukan penjualan agar dapat meningkatkan penjualan produknya. Analisa data penelitian ini mempergunakan dengan pengujian regresi linier berganda dengan pengolahan data program SPSS versi 21. Teknik sampel penelitian ini yaitu non-probability sampling metode purposive sampling, dengan mempergunakan ukuran sampel dengan jumlah 400 responden. Hasil pada riset ini didapatkan bahwa kualitas produk, harga dan promosi berpengaruh secara signifikan, tetapi citra merek memiliki pengaruh yang tidak signifikan terhadap keputusan pembelian KFC cabang Solo.Kata Kunci: Kualitas Produk; Citra Merek; Harga; Promosi dan Keputusan Pembelian","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114565978","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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