{"title":"Pengaruh Ukuran Perusahaan dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening","authors":"Ayu Octaviany, Syamsul Hidayat, M. Miftahudin","doi":"10.35130/JRIMK.V3I1.48","DOIUrl":"https://doi.org/10.35130/JRIMK.V3I1.48","url":null,"abstract":"The company is basically established to create added value, especially in generating profits. But in general the company is not only oriented towards achieving maximum profit, but also trying to increase the value of the company and the prosperity of its owners by maximizing stock prices. High stock prices make the value of the company also high and increase market confidence in the company's prospects in the future. Company value can be influenced by several factors, including Company Size, Leverage and Profitability. The purpose of this study was to determine the effect of Company Size, Leverage and Profitability on Company Value and to determine the effect of Company Size and Leverage on Company Value through Profitability. The data analysis technique used is the Partial Least Square (PLS) model. Sampling was taken using purposive sample method. A total of 8 Food and Beverage manufacturing companies in the 2013-2017 period were sampled. The results of this study indicate that Company Size has a significant effect on Profitability but has no effect on Company Value. Leverage has no significant effect on Company Value but has a significant effect on Company Value. Profitability is able to mediate the influence of firm size on company value. But profitability is not able to mediate the influence of leverage on Company Value.","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124362464","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}
{"title":"Analisis Laporan Keuangan dengan Model Z-Score sebagai Alat dalam Memprediksi Bankcruptcy (Studi Kasus pada PT. Ramayana Lestari Sentosa Tbk, PT. Matahari Putra Prima Tbk, dan PT. Mitra Adiperkasa Tbk)","authors":"M. Rahmatullah, Erry Sunarya, Dicky Jhoansyah","doi":"10.35130/JRIMK.V3I1.44","DOIUrl":"https://doi.org/10.35130/JRIMK.V3I1.44","url":null,"abstract":"This study aims to determine the modified Altman z-score model can predict the possibility of bankcruptcy at PT. Ramayana Lestari Sentosa Tbk, PT. Matahari Putra Prima Tbk and PT. Mitra Adiperkasa Tbk, which is incorporated into Aprindo (Indonesian Retail Entrepreneurs Association), which is experiencing shifting consumption patterns. This study uses a quantitative approach descriptive analysis technique that is used to systematically describe bankcruptcy predictions after calculating using number that are entered into the Altman modification z-score formula. The result of the study show that theoretically there are 1 company in the bankcruptcy category and 2 companies in the non-bankcruptcy category. For companies that are already in a non-bankcruptcy category can maintan an existing management system, for comapnies that are in the bankcruptcy category, management must immediately make the right subscription if they dont want the company to experience bankcruptcy","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134252156","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}
{"title":"Prosedur Pengelolaan Keuangan pada Dinas Pemuda, Olahraga, Kebudayaan dan Pariwisata Kabupaten Kapuas","authors":"Vivi Pancasari Kusumawardani","doi":"10.35130/JRIMK.V3I1.40","DOIUrl":"https://doi.org/10.35130/JRIMK.V3I1.40","url":null,"abstract":"This study aims to determine the procedure for managing financial statements at the Kapuas District Office of Youth, Sports, Culture and Tourism.The data used in this study are documentary data, while the data sources used are secondary data with data collection technique in the form of documentation technique, namely collecting written material in the form of data obtained from the Finance Department of the Department of Youth, Sports, Culture and Tourism Kapuas Year 2015 and 2016. Data analysis technique use qualitative analysis technique.The results showed that: (1) the Kapuas District Youth, Sports, Culture and Tourism Office had financial management procedures as a guideline governing the financial management process that covered all financial aspects managed by the Kapuas District Culture, Youth and Sports Service. (2) In the financial management procedure owned by the Department of Youth, Sports, Culture and Tourism of the Kapuas Regency, it has complied with government regulations stipulated in the Minister of Home Affairs Regulation Number 13 of 2006.","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"138 22","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113969651","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}
{"title":"Pengaruh Brand Image Terhadap Loyalitas Pelanggan yang Dimediasi Kepuasan Pelanggan Pada Rumah Makan Titin Trenggalek","authors":"Deby Santyo Rusandy","doi":"10.35130/jrimk.v2i1.25","DOIUrl":"https://doi.org/10.35130/jrimk.v2i1.25","url":null,"abstract":"This study aims 1) To test and explain the effect of brand image on customer loyalty at TITIN Restaurant Trenggalek. 2) To test and explain the effect of brand image on customer satisfaction at TITIN Restaurant Trenggalek. 3) To test and explain the effect of customer satisfaction on customer loyalty at TITIN Restaurant Trenggalek and 4) To test and explain customer satisfaction mediation relationship between brand image with customer loyalty at TITIN Restaurant Trenggalek.Penelitian using eksplanasi research methods conducted through data collection in the field. The assumptions used in this study are the variables that can be measured by using the responses of respondents with questionnaires, TITIN Trenggalek Household consumer population, and samples of 100 respondents / consumers, data analysis using multiple linear regression statistic method, test sobel and hypothesis testing. Based on the results of research indicate that 1) Brand imagedapat improve customer loyalty at Restaurant TITIN Trenggalek.2) Brand imagedapat improve customer satisfaction at Restaurant TITIN Trenggalek. 3) customer satisfaction can increase customer loyalty at TITIN Restaurant Trenggalek and 4) Customer satisfaction mediate the relationship between brand image with customer loyalty at TITIN Restaurant Trenggalek.","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114812350","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}
{"title":"Pengaruh Person Job Fit dan Person Organization Fit Terhadap Organizational Citizenship Behavior dan Kinerja Karyawan Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin","authors":"Muhammad Alfani, Muhammad Hadini","doi":"10.35130/jrimk.v2i2.19","DOIUrl":"https://doi.org/10.35130/jrimk.v2i2.19","url":null,"abstract":"Research done on employees of the University of Islamic Kalimantan Muhammad Arsyad Al Banjari Banjarmasin about person job fit (PJFit) and the person organization fit (POFit) against organization citizenship behavior (OCB) and The employee performance.From a population of 105 employees the University of Islamic Kalimantan Muhammad Arsyad Al Banjari, Banjarmasin, and by using the formula the census, then spread the now to as many as 105 people sample respondents.By using the software AMOS version 20.0 SEM model equations and use, so that research results obtained; The perception of the person job fit has no effect to the OCB and has no effect to the performance of employees.But the perception of the person job fit has effect to OCB and to on employee performance, if applied to the assumption that it is implemented properly in the process of recruitment of the employees in the form of the application of the jobs analysis, of the job description, and the job specification, as well as the assessment of the work or Jobs Evaluation.Furthermore the perception person organization fit significantly to effect the OCB and employee performance.Perception OCB significantly influential on performance of employees","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129512703","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}
{"title":"Pengaruh Kemampuan dan Kepuasan Kerja Terhadap Kinerja Pegawai Kelurahan Puruk Cahu Kecamatan Murung Kabupaten Murung Raya","authors":"A. Kadir, Kumara Efrianti","doi":"10.35130/JRIMK.V2I2.20","DOIUrl":"https://doi.org/10.35130/JRIMK.V2I2.20","url":null,"abstract":"This study aims to determine whether there is influence of ability and job satisfaction on employee performance in Puruk Cahu Village, Murung Subdistrict, Murung Raya District, either partially or simultaneously. The method used in this study is quantitative research, which is a research model that requires the calculation of numbers, while the approach used is a survey approach, namely research that takes samples from the population and uses questionnaires as the main data collection tool. The results of this study indicate that the variables of ability and job satisfaction have a significant effect and the changes change in line with the performance of the employees of the Puruk Cahu Village, Murung Village, Murung Raya District. This means that if the level of influence of ability and job satisfaction is felt to be higher, then the higher the performance will also result.","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126961342","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}
{"title":"Analisis Kinerja Keuangan Pemerintah Provinsi Kalimantan Selatan Tahun Anggaran 2014-2016","authors":"Arfie Yasrie","doi":"10.35130/JRIMK.V1I2.7","DOIUrl":"https://doi.org/10.35130/JRIMK.V1I2.7","url":null,"abstract":"The study was conducted to analyze the financial performance of the local government of Kalimantan Selatan Province in last three years (2014-2016) with a ratio analysis of financial independence, effectiveness and efficiency of the PAD, the ratio of routine expenditure to total expenditure, the ratio of development expenditure to total expenditure, growth ratios, as well as aspects of the analysis financing. Keywords : Financial Performance, Ratio Analysis, APBD, Income, Spending, Financial","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125493568","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}
{"title":"Membangun Manajemen Kearifan Lokal (Studi pada Kearifan Lokal Orang Banjar)","authors":"Titien Agustina","doi":"10.35130/jrimk.v2i2.33","DOIUrl":"https://doi.org/10.35130/jrimk.v2i2.33","url":null,"abstract":"The Banjar people are the majority population of the Province of South Kalimantan, having diverse local wisdom. The uniqueness is in language, proverbs in oral communication, handycrafts on Banjar clothing or houses, knick-knacks and selected colors on Banjar traditional clothes, culinary possessions, as well as economic activities, community social activities, all characterized by uniqueness and diversity that is rich in philosophy. This research was conducted based on a review of the literature review with a qualitative approach. The aim is to identify and analyze the results of the local wisdom of the Banjar people in managing the uniqueness of the customs of culture, language, and the results of civilization that emerge as thoughts, inventions, feelings and intentions contained in the results of interacting with the external environment that give birth to values different from other ethnic groups","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121961323","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}
{"title":"Pengaruh Kapasitas Sumber Daya Pegawai Negeri Sipil, Komitmen Organisasi dan Pemanfaatan Teknologi Informasi Terhadap Penerapan Pengendalian Intern Kas Pada Satuan Kerja Perangkat Daerah (SKPD) di Lingkungan Pemerintah Kota Banda Aceh","authors":"Rahmaniar Rahmaniar","doi":"10.35130/JRIMK.V2I2.23","DOIUrl":"https://doi.org/10.35130/JRIMK.V2I2.23","url":null,"abstract":"This study aims to examine the effect of human resource capacity and organizational commitment on the application of cash internal controls at the Regional Work Unit in the Banda Aceh City Government. The population in this study amounted to 36 SKPD and 108 respondents who were self from the Head of Service / Head of Agency / Head of Office as Budget Leaders and Users, SKPD Financial Administration Officers (PPK-SKPD) who examined payment request documents and made books on each SKPD cash expenditure , Treasurer of expenditure, Treasurer of receipt if there is cash receipt in the SKPD. Because of this research population, the nature of this research is census. The analytical method used in this study is multiple linear regression. The results of this study indicate simultaneously and partially the variable capacity of civil servant resources, organizational commitment and utilization of information technology affect the implementation of internal cash controls","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133880953","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}
{"title":"Pengaruh Sistem Pelaporan dan Kejelasan Sasaran Anggaran Terhadap Akuntanbilitas Kinerja Instansi Pemerintah (Studi Pada Satuan Kerja Pemerintah Aceh)","authors":"M. Ar, Syamsidar Syamsidar, Dedy Efendy","doi":"10.35130/JRIMK.V2I2.21","DOIUrl":"https://doi.org/10.35130/JRIMK.V2I2.21","url":null,"abstract":"This research aims to determine the effect of the reporting system and the clarity of the budget target on the accountability of the performance of Aceh Government Agencies, the formulation of the problem in this study is whether there is an effect on the reporting system and clarity of budget targets on the accountability of Aceh Government performance both simultaneously and partially.Data collection uses a questionnaire, and is analyzed qualitatively and converted into quantitative data using a Likert Scale. Data analysts to see the effect of dependent variables with independent variables using analysis of multiple linear regression equations.The population of this study amounted to 84 respondents, who were examined by the Head of Section (Head of Section) and Head of Division (Head) in Aceh Government Agencies. The results of the study found that the reporting system and the clarity of budget targets simultaneously had a significant effect on the performance of the Aceh Government. The partial reporting system has a significant effect on the accountability of the performance of Aceh Government Agencies. Clarity of budget targets partially has a significant effect on the accountability of the performance of Aceh Government Agencies. The reporting system has more dominant influence on the accountability of the performance of Aceh Government Agencies. It is expected that in the future the Aceh Government will pay more attention to the clarity of the budget goals in budgeting, because the results of the research regression coefficients have the smallest effect on the accountability of the performance of Aceh Government agencies in clarity of budget targets, with the hope that these variables will have greater influence on the accountability of Agency performance The Aceh Government in the future.","PeriodicalId":135240,"journal":{"name":"Jurnal Riset Inspirasi Manajemen dan Kewirausahaan","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126121745","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}