Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.147
Muhammad Taufiqurrahman, Tri Kartika Pertiwi, DhaniIchsanuddin Nur.
The research aims to understand the impact of work discipline and competence in part on the performance of employees as well as the influence of working disciplines and competences on Employee Performance with organizational commitment as a variable of moderation. This case study was conducted on one of the tourism companies that moved in the area of amusement parks in the city of Surabaya. The sample in this study consisted of 103 permanent employees with saturated/sensus sampling techniques. The type of data used is quantitative data. Primary data collection techniques use questionnaires distributed to permanent employees and secondary data of permanent employees from the entertainment park tourism company in the city of Surabaya. This study uses Smart PLS data analysis. The conclusions of this study showed that in part work discipline and competence contributed to improved Employee Performance, while organizational commitment as moderation could not contribute to the relationship of work disciplines and competencies in improving Employee Performances.
{"title":"Analysis of Employee Performance with The Role of Organizational Commitment as A Moderation Variable In Amusement Park Tourism Companies in The City of Surabaya","authors":"Muhammad Taufiqurrahman, Tri Kartika Pertiwi, DhaniIchsanuddin Nur.","doi":"10.57096/return.v2i8.147","DOIUrl":"https://doi.org/10.57096/return.v2i8.147","url":null,"abstract":"The research aims to understand the impact of work discipline and competence in part on the performance of employees as well as the influence of working disciplines and competences on Employee Performance with organizational commitment as a variable of moderation. This case study was conducted on one of the tourism companies that moved in the area of amusement parks in the city of Surabaya. The sample in this study consisted of 103 permanent employees with saturated/sensus sampling techniques. The type of data used is quantitative data. Primary data collection techniques use questionnaires distributed to permanent employees and secondary data of permanent employees from the entertainment park tourism company in the city of Surabaya. This study uses Smart PLS data analysis. The conclusions of this study showed that in part work discipline and competence contributed to improved Employee Performance, while organizational commitment as moderation could not contribute to the relationship of work disciplines and competencies in improving Employee Performances.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114315673","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}
Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.138
S. Gadzali
Work-life balance is a policy and program that an organization or company can offer to workers to minimize the pressure and conflict of many roles when balancing career and family. Work-life balance itself is an important issue for now, balancing work time and personal life is a challenge that must be faced by the majority of employees who work in the banking industry. The purpose of this study is to analyze the impact of work-life balance implementation on employee welfare, including, job satisfaction, health, and personal life harmony. This research uses qualitative methods through literature review or documentation studies. Data is collected sourced from documents, books, journals, articles/other online media. The result of this study is the finding of the impact of the implementation of work-life balance in the banking industry which has an impact on employee welfare in terms of mental health able to reduce employee stress levels, physical health, career sustainability, financial health, community and social security.
{"title":"Application of Work-Life Balance in Banking: A Study Of Its Impact on Employee Well-Being","authors":"S. Gadzali","doi":"10.57096/return.v2i8.138","DOIUrl":"https://doi.org/10.57096/return.v2i8.138","url":null,"abstract":"Work-life balance is a policy and program that an organization or company can offer to workers to minimize the pressure and conflict of many roles when balancing career and family. Work-life balance itself is an important issue for now, balancing work time and personal life is a challenge that must be faced by the majority of employees who work in the banking industry. The purpose of this study is to analyze the impact of work-life balance implementation on employee welfare, including, job satisfaction, health, and personal life harmony. This research uses qualitative methods through literature review or documentation studies. Data is collected sourced from documents, books, journals, articles/other online media. The result of this study is the finding of the impact of the implementation of work-life balance in the banking industry which has an impact on employee welfare in terms of mental health able to reduce employee stress levels, physical health, career sustainability, financial health, community and social security.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123705899","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}
Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.131
Endyastuti Pravitasari, A. Fauziyah
This study aims to determine the effect of lifestyle, perceived convenience, and promotion on the decision to use the Indonesian Standard Quick Response Code (QRIS). Indonesia has already developed a QR Code-based transaction system that can be used for digital payments and is known as QRIS (Quick Response Code Indonesian Standard). This research is a quantitative study with a total of 349 respondents QRIS users in Indonesia who are over 17 years old. Sampling used a convenience sampling of nonprobability sampling technique by distributing questionnaires on social media. Data processing using SPSS software. This result shows that there are positive significan influence between lifestyle on the decision to use, positive influence between perceived convenience on the decision to use, and positive influence between promotions on the decision to use. This research is hoped to be able to support the growth and acceptance of QRIS as an increasing popular digital payment tool in Indonesia.
{"title":"The Influence of Lifestyle, Perceived Convenience, And Promotion on The Decision to Use Quick Response Code Indonesian Standard (QRIS)","authors":"Endyastuti Pravitasari, A. Fauziyah","doi":"10.57096/return.v2i8.131","DOIUrl":"https://doi.org/10.57096/return.v2i8.131","url":null,"abstract":"This study aims to determine the effect of lifestyle, perceived convenience, and promotion on the decision to use the Indonesian Standard Quick Response Code (QRIS). Indonesia has already developed a QR Code-based transaction system that can be used for digital payments and is known as QRIS (Quick Response Code Indonesian Standard). This research is a quantitative study with a total of 349 respondents QRIS users in Indonesia who are over 17 years old. Sampling used a convenience sampling of nonprobability sampling technique by distributing questionnaires on social media. Data processing using SPSS software. This result shows that there are positive significan influence between lifestyle on the decision to use, positive influence between perceived convenience on the decision to use, and positive influence between promotions on the decision to use. This research is hoped to be able to support the growth and acceptance of QRIS as an increasing popular digital payment tool in Indonesia.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130770789","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}
Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.132
Glena Shafira Sebayang
Aceh's poverty rate is still high enough to make Aceh the fifth poorest province in Indonesia. This is a concern because Aceh received additional transfer funds in the form of Special Autonomy Funds which are used for seven areas, namely, infrastructure maintenance and development, people's economic empowerment, poverty alleviation, education, social, health, and Aceh. However, of these seven areas, the areas that received the largest allocation were infrastructure, education, and health, while the other fields tended to get relatively small allocations. Nevertheless, infrastructure, education, and health continue to have an influence on poverty. For this reason, this study aims to determine how the influence of infrastructure, education, and health as fields that have a large allocation of funds in the Special Autonomy Fund on poverty levels. This study used panel data from 22 districts/cities in Aceh in the 2014-2021 research period. This study used regression panel fixed effect model data to see the estimated results. The results of this study show that the allocation of Special Autonomy Fund in infrastructure, education, and health has not significantly affected poverty rates in Aceh.
{"title":"Analysis of The Allocation of Special Autonomy Funds in Infrastructure, Education and Health as The Areas With The Largest Allocation to Poverty Levels in Aceh","authors":"Glena Shafira Sebayang","doi":"10.57096/return.v2i8.132","DOIUrl":"https://doi.org/10.57096/return.v2i8.132","url":null,"abstract":"Aceh's poverty rate is still high enough to make Aceh the fifth poorest province in Indonesia. This is a concern because Aceh received additional transfer funds in the form of Special Autonomy Funds which are used for seven areas, namely, infrastructure maintenance and development, people's economic empowerment, poverty alleviation, education, social, health, and Aceh. However, of these seven areas, the areas that received the largest allocation were infrastructure, education, and health, while the other fields tended to get relatively small allocations. Nevertheless, infrastructure, education, and health continue to have an influence on poverty. For this reason, this study aims to determine how the influence of infrastructure, education, and health as fields that have a large allocation of funds in the Special Autonomy Fund on poverty levels. This study used panel data from 22 districts/cities in Aceh in the 2014-2021 research period. This study used regression panel fixed effect model data to see the estimated results. The results of this study show that the allocation of Special Autonomy Fund in infrastructure, education, and health has not significantly affected poverty rates in Aceh.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129801812","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}
Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.139
Stefanie Martchellia Suteja
The purpose of the study is to obtain knowledge about the effect of sales growth and fixed asset intensity on tax avoidance and see the role of institutional ownership in strengthening or weakening the two independent variables on tax avoidance as the dependent variable in this study. The data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The method used in this study is a qualitative approach method, with samples in this study selected using the purposive sampling method. The results showed that institutional ownership was unable to weaken the effect of sales growth on tax avoidance, so the third hypothesis was rejected. In addition, institutional ownership is also unable to weaken the effect of fixed asset intensity on tax avoidance, so the fourth hypothesis is also rejected. Overall, the study concluded that sales growth did not have a significant effect on tax avoidance, while fixed asset intensity had a significant effect only on non-conforming tax. In addition, institutional ownership is unable to moderate the effect of sales growth and fixed asset intensity on tax avoidance. These findings provide an important understanding of the factors influencing tax avoidance practices in the context of sales growth, fixed asset intensity, and institutional ownership.
{"title":"The Effect of Sales Growth and Fixed Asset Intensity On Tax Avoidance Moderated by Institutional Ownership","authors":"Stefanie Martchellia Suteja","doi":"10.57096/return.v2i8.139","DOIUrl":"https://doi.org/10.57096/return.v2i8.139","url":null,"abstract":"The purpose of the study is to obtain knowledge about the effect of sales growth and fixed asset intensity on tax avoidance and see the role of institutional ownership in strengthening or weakening the two independent variables on tax avoidance as the dependent variable in this study. The data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The method used in this study is a qualitative approach method, with samples in this study selected using the purposive sampling method. The results showed that institutional ownership was unable to weaken the effect of sales growth on tax avoidance, so the third hypothesis was rejected. In addition, institutional ownership is also unable to weaken the effect of fixed asset intensity on tax avoidance, so the fourth hypothesis is also rejected. Overall, the study concluded that sales growth did not have a significant effect on tax avoidance, while fixed asset intensity had a significant effect only on non-conforming tax. In addition, institutional ownership is unable to moderate the effect of sales growth and fixed asset intensity on tax avoidance. These findings provide an important understanding of the factors influencing tax avoidance practices in the context of sales growth, fixed asset intensity, and institutional ownership.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124634664","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}
Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.145
Steve Matthew Sanjaya, Tuntun Salamatun Zen
The study aims to identify the factors that influence the purchase decision of life & health insurance in Indonesia and determine how those factors influence. The method used in this study is qualitative method with semi-structured interviews. A total of 17 respondents were interviewed from insurance customers, non-insurance customers, and insurance agents in Bandung City. The result of this study indicates that demographic factors such as income level, assets, educational background, financial dependency, and health status directly influence life & health insurance purchase decisions. Insurance product benefits, price, trust in insurance companies, trust in insurance agents, and perceived value insurance were found to influence life & health purchase decisions too directly. Additionally, multiple factors were found to influence insurance trust. These factors include the insurance company brand, selling practices used by insurance agents, perceived service quality of insurance, and insurance literacy. Furthermore, insurance perceived value was also influenced by other factors such as insurance literacy, culture, and environment. Above all aspects, the insurance agents have direct control over the selling practices, service quality, and insurance literacy that someone experience. This study also proved that insurance agents were responsible for the insurance industry’s bad reputation in Indonesia. This result will equip insurance agents to know their customers better and adjust their selling practices to suit potential customers. Insurance agents are also strictly prohibited from mis-selling insurance products.
{"title":"Aspects Influencing Personal Life and Health Insurance Purchase","authors":"Steve Matthew Sanjaya, Tuntun Salamatun Zen","doi":"10.57096/return.v2i8.145","DOIUrl":"https://doi.org/10.57096/return.v2i8.145","url":null,"abstract":"The study aims to identify the factors that influence the purchase decision of life & health insurance in Indonesia and determine how those factors influence. The method used in this study is qualitative method with semi-structured interviews. A total of 17 respondents were interviewed from insurance customers, non-insurance customers, and insurance agents in Bandung City. The result of this study indicates that demographic factors such as income level, assets, educational background, financial dependency, and health status directly influence life & health insurance purchase decisions. Insurance product benefits, price, trust in insurance companies, trust in insurance agents, and perceived value insurance were found to influence life & health purchase decisions too directly. Additionally, multiple factors were found to influence insurance trust. These factors include the insurance company brand, selling practices used by insurance agents, perceived service quality of insurance, and insurance literacy. Furthermore, insurance perceived value was also influenced by other factors such as insurance literacy, culture, and environment. Above all aspects, the insurance agents have direct control over the selling practices, service quality, and insurance literacy that someone experience. This study also proved that insurance agents were responsible for the insurance industry’s bad reputation in Indonesia. This result will equip insurance agents to know their customers better and adjust their selling practices to suit potential customers. Insurance agents are also strictly prohibited from mis-selling insurance products.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"124 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126855282","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}
Pub Date : 2023-08-20DOI: 10.57096/return.v2i8.144
Ayesha Hafizh, M. Kamal, L. Adrianto, H. Booth
White Spotted Wedgefish (Rhynchobatus australiae) is one of the member Elasmobranch family which is categorized as an endangered species. The R. australiae is the main target by fishers in Tanjung Luar and Maringkik Island. This study was aimed to analyze ecobiological aspect and to estimate economical incentive value of R. australiae fisheries in Tanjung Luar. The Total of 616 samples were collected from Tanjung Luar Fishing Port from 2017-2021, consisting of 64 males and 552 females. Total 150 fisher respondents from Tanjung Luar and Maringkik Island were interviewed. R-Studio software was used to estimate the ecobiological aspects based on life history parameters. Contingent Valuation Method (CVM) and Discrete Choice Experiment (DCE) were used to estimate economical incentive. The result show that the average length of R. australiae was 213,12 ± 2,63 (cmTL) which is accordance with the regulation. However, the sample of R. australiae was dominated by immature size fish. The growth rate of female R. australiae was lower and have a longer lifespan than male. The condition of R. australiae in Tanjung Luar waters was categorized as biological overfishing. The value of Total Willingness to Pay (WTP) for R. australie conservation was Rp11.226.000/month, whereby the value for individual was Rp.62.340/person. Education and income are the most significant variables affecting WTP.
{"title":"Characteristic of Eco-Biologycal and Economic Value of Wedgefish (Rhynchobatus Australiae) in Tanjung Luar, East Lombok","authors":"Ayesha Hafizh, M. Kamal, L. Adrianto, H. Booth","doi":"10.57096/return.v2i8.144","DOIUrl":"https://doi.org/10.57096/return.v2i8.144","url":null,"abstract":"White Spotted Wedgefish (Rhynchobatus australiae) is one of the member Elasmobranch family which is categorized as an endangered species. The R. australiae is the main target by fishers in Tanjung Luar and Maringkik Island. This study was aimed to analyze ecobiological aspect and to estimate economical incentive value of R. australiae fisheries in Tanjung Luar. The Total of 616 samples were collected from Tanjung Luar Fishing Port from 2017-2021, consisting of 64 males and 552 females. Total 150 fisher respondents from Tanjung Luar and Maringkik Island were interviewed. R-Studio software was used to estimate the ecobiological aspects based on life history parameters. Contingent Valuation Method (CVM) and Discrete Choice Experiment (DCE) were used to estimate economical incentive. The result show that the average length of R. australiae was 213,12 ± 2,63 (cmTL) which is accordance with the regulation. However, the sample of R. australiae was dominated by immature size fish. The growth rate of female R. australiae was lower and have a longer lifespan than male. The condition of R. australiae in Tanjung Luar waters was categorized as biological overfishing. The value of Total Willingness to Pay (WTP) for R. australie conservation was Rp11.226.000/month, whereby the value for individual was Rp.62.340/person. Education and income are the most significant variables affecting WTP.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126718988","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}
Pub Date : 2023-07-21DOI: 10.57096/return.v2i7.122
Eileen Nathania, M. S. Perdhana
Communication problems are still the main thing in carrying out the company's strategy. This is a challenge for farmers to build good relationships and relationships with partners who are partners in cooperation in the livestock sector. There is no research related to the relationship between companies and companies in Central Java and qualitative research, so it is necessary to conduct this research So this study also analyzes what is carried out where companies must have character, trust (with mutual trust), open communication, be fair and dare to take risks. Therefore, this study aims to fill the gap / gap of previous research related to the topics previously described. The research method used is qualitative research method. This research approach uses phenomenological methods. The study was conducted in the close farm area of broiler chickens spread across Central Java and samples of 7 chicken coops to represent the Central Java area. Based on the experience of 7 Saorce Person, the majority of decisions to cooperate with companies are due to direct interaction communication from the company (Interactive Communication). Communication is carried out formally at the cooperation agreement stage at the beginning before joining the partnership. When there is a problem during the cooperation period, the majority of farmers understand and seek solutions together with the company. The beliefs of each resource person vary based on each individual's experience. There are resource persons who believe in the company because of the company's image, trust the company because of closeness or Personal Bound with Area managers / Supervisors / Staff.
{"title":"Strategy to Improve Communication Between Farmers and Companies in The Boiler Chicken Supply Chain","authors":"Eileen Nathania, M. S. Perdhana","doi":"10.57096/return.v2i7.122","DOIUrl":"https://doi.org/10.57096/return.v2i7.122","url":null,"abstract":"Communication problems are still the main thing in carrying out the company's strategy. This is a challenge for farmers to build good relationships and relationships with partners who are partners in cooperation in the livestock sector. There is no research related to the relationship between companies and companies in Central Java and qualitative research, so it is necessary to conduct this research So this study also analyzes what is carried out where companies must have character, trust (with mutual trust), open communication, be fair and dare to take risks. Therefore, this study aims to fill the gap / gap of previous research related to the topics previously described. The research method used is qualitative research method. This research approach uses phenomenological methods. The study was conducted in the close farm area of broiler chickens spread across Central Java and samples of 7 chicken coops to represent the Central Java area. Based on the experience of 7 Saorce Person, the majority of decisions to cooperate with companies are due to direct interaction communication from the company (Interactive Communication). Communication is carried out formally at the cooperation agreement stage at the beginning before joining the partnership. When there is a problem during the cooperation period, the majority of farmers understand and seek solutions together with the company. The beliefs of each resource person vary based on each individual's experience. There are resource persons who believe in the company because of the company's image, trust the company because of closeness or Personal Bound with Area managers / Supervisors / Staff.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131271272","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}
Pub Date : 2023-07-21DOI: 10.57096/return.v2i7.120
Sheila Sheila, H. Ruslim
This study aims to examine the effect of risk management disclosure, capital adequacy, and liquidity risk on company value with sustainability report disclosure as a moderation variable. This research data is taken from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange from 2018-2021. Sample selection using purposive sampling method with data of 164, testing this study using regression analysis panel data with random effect model. The results of this study show that risk management disclosure has no effect on company value, capital adequacy has a positive effect on company value, and liquidity risk has no effect on company value. In addition, sustainability reports are not able to strengthen the influence of independent variables on company value. This research is expected to be useful for the Financial Services Authority as evaluation material for improving banking company regulations. In addition, this research is expected to add information for investors to use financial statements and annual reports in decision making.
{"title":"The Role of Sustainability Reports in The Disclosure of Risk Management, Capital Adequacy, And Liquidity Risk To Company Value in Indonesian Banking Companies","authors":"Sheila Sheila, H. Ruslim","doi":"10.57096/return.v2i7.120","DOIUrl":"https://doi.org/10.57096/return.v2i7.120","url":null,"abstract":"This study aims to examine the effect of risk management disclosure, capital adequacy, and liquidity risk on company value with sustainability report disclosure as a moderation variable. This research data is taken from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange from 2018-2021. Sample selection using purposive sampling method with data of 164, testing this study using regression analysis panel data with random effect model. The results of this study show that risk management disclosure has no effect on company value, capital adequacy has a positive effect on company value, and liquidity risk has no effect on company value. In addition, sustainability reports are not able to strengthen the influence of independent variables on company value. This research is expected to be useful for the Financial Services Authority as evaluation material for improving banking company regulations. In addition, this research is expected to add information for investors to use financial statements and annual reports in decision making.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130040661","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}
Pub Date : 2023-07-21DOI: 10.57096/return.v2i7.125
Novia Maharani Yuliana Dewi Putri Sari, Andriyani Andriyani
This study aims to analyze the influence of transformational leadership on organizational performance through the implementation of TQM according to the perception of millennial employees at PT ASABRI (Persero) Branch Offices. Organizational performance is a characteristic that describes the quality of the organization that can be achieved with invaluable results. In achieving optimal organizational performance, the role of a leader is needed. Transformational leadership is considered capable of motivating team members to perform above average. In addition, a system such as total quality management (TQM) is also needed that is well implemented so that organizational performance is consistent with the goals that have been set. Organizational performance is measured by a balanced scorecard (BSC) approach, TQM implementation is measured by criteria contained in The Malcolm Baldrige National Quality Improvement Act and transformational leadership is measured by The Multifactor Leadership Questionnaire (MLQ). The population in this study is millennial employees in 33 Branch Offices of PT ASABRI (Persero) spread throughout Indonesia. Samples were taken using purposive sampling techniques so that as many as 134 millennial employees were selected as respondents to represent work units. The analysis technique used in the research is Structural Equation Modeling (SEM) with SmartPLS.3.0 software. The results showed that transformational leadership did not have a significant positive effect on organizational performance, transformational leadership had a significant positive effect on TQM implementation, and TQM implementation had a significant positive effect on organizational performance. In this study, it was also found that the implementation of TQM mediates the indirect influence between transformational leadership on organizational performance at PT ASABRI (Persero) Branch Offices. The results of this study contribute on the literary and practical side by providing a new understanding of the influence of transformational leadership on Organizational Performance through TQM Implementation in service companies.
{"title":"Millennial Employees Perception Of The Influence Of Transformational Leadership On Organizational Performance Through The Implementation Of Total Quality Management (TQM) Empirical Study at PT Asabri (Persero) Branch Offices","authors":"Novia Maharani Yuliana Dewi Putri Sari, Andriyani Andriyani","doi":"10.57096/return.v2i7.125","DOIUrl":"https://doi.org/10.57096/return.v2i7.125","url":null,"abstract":"This study aims to analyze the influence of transformational leadership on organizational performance through the implementation of TQM according to the perception of millennial employees at PT ASABRI (Persero) Branch Offices. Organizational performance is a characteristic that describes the quality of the organization that can be achieved with invaluable results. In achieving optimal organizational performance, the role of a leader is needed. Transformational leadership is considered capable of motivating team members to perform above average. In addition, a system such as total quality management (TQM) is also needed that is well implemented so that organizational performance is consistent with the goals that have been set. Organizational performance is measured by a balanced scorecard (BSC) approach, TQM implementation is measured by criteria contained in The Malcolm Baldrige National Quality Improvement Act and transformational leadership is measured by The Multifactor Leadership Questionnaire (MLQ). The population in this study is millennial employees in 33 Branch Offices of PT ASABRI (Persero) spread throughout Indonesia. Samples were taken using purposive sampling techniques so that as many as 134 millennial employees were selected as respondents to represent work units. The analysis technique used in the research is Structural Equation Modeling (SEM) with SmartPLS.3.0 software. The results showed that transformational leadership did not have a significant positive effect on organizational performance, transformational leadership had a significant positive effect on TQM implementation, and TQM implementation had a significant positive effect on organizational performance. In this study, it was also found that the implementation of TQM mediates the indirect influence between transformational leadership on organizational performance at PT ASABRI (Persero) Branch Offices. The results of this study contribute on the literary and practical side by providing a new understanding of the influence of transformational leadership on Organizational Performance through TQM Implementation in service companies.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134085021","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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