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Tirtayasa Ekonomika最新文献

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Faktor Kesiapan Pola Kepemimpinan Untuk Menunjang Keefektifan Organisasi 领导模式准备因素，以支持该组织的有效运作
Tirtayasa Ekonomika Pub Date : 2021-04-29 DOI: 10.35448/JTE.V16I1.10266
Nurvi Oktiani
{"title":"Faktor Kesiapan Pola Kepemimpinan Untuk Menunjang Keefektifan Organisasi","authors":"Nurvi Oktiani","doi":"10.35448/JTE.V16I1.10266","DOIUrl":"https://doi.org/10.35448/JTE.V16I1.10266","url":null,"abstract":"Kepemimpinan merupakan faktor yang paling esensial dalam suatu perusahaan, suatu observasi telah dilakukan bahwa suatu kepemimpinan yang efektif dapat memberikan pengaruh terhadap keefektifan organisasi, oleh sebab itu dibutuhkan kesiapan bagi seorang pemimpin dalam memimpin perusahaannya agar terciptanya keefektifan dalam organisasi, penelitian menggunakan desain penelitian kuantitatif, data diperoleh melalui penyebaran kuesioner pada 40 orang karyawan pada PD Pasar Jaya HWI Lindeteves Jakarta Barat, teknik pengambilan Purposive sampling, teknik pengolahan data dengan mengunakan analisis faktor melalui perhitungan matrik korelasi, ekstraksi faktor dan rotasi faktor, dari pengolahan data diperoleh dari hasil Rotated component matrix diatas dapat disimpulkan bahwa dari 14 Indikator terdapat direduksi menjadi 4 faktor saja, dimana terdiri dari faktor – faktor yang dapat membentuk Kesiapan Pola Kepemimpinan Level  1 (satu) sampai 4(empat), untuk kedepannya prusahan dapat menerapkan faktor- faktor tersebut untuk menunjang keefektifan organisasi disertai dengan faktor lainnya  seperti penerapan komunikasi yang efektif, hubungan yang baik dengan konsumen, kemampuan karyawan","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116075643","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
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis Terhadap Struktur Modal 企业规模、销售增长和风险对资本结构的影响
Tirtayasa Ekonomika Pub Date : 2021-04-29 DOI: 10.35448/JTE.V16I1.9897
Willy Nurhayadi, Indra Sulistiana, Syifa Nurkhalishah, A. F. Salam, Abdurrohman Abdurrohman
{"title":"Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis Terhadap Struktur Modal","authors":"Willy Nurhayadi, Indra Sulistiana, Syifa Nurkhalishah, A. F. Salam, Abdurrohman Abdurrohman","doi":"10.35448/JTE.V16I1.9897","DOIUrl":"https://doi.org/10.35448/JTE.V16I1.9897","url":null,"abstract":"This research was conducted to determine the effect of company size, sales growth, and business risk on property and real estate companies listed on the Indonesia stock exchange for the 2014-2018 period. This research method uses an associative method with a quantitative approach and data collection techniques using secondary data. The sampling technique used purposive sampling technique, the sample used was 21 companies sourced from the annual financial statements of Property and Real Estate companies on the Indonesia Stock Exchange (IDX). The analysis technique used is statistical test with multiple linear regression method. The results of this study indicate that company size has a significant positive effect on capital structure, sales growth has a significant positive effect on capital structure, and business risk has a significant negative effect on capital structure. As well as simultaneously company size, sales growth, and business risk affect the capital structure.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130478839","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
Kinerja Pengelolaan Keuangan Dan Tingkat Kemandirian Pemerintah Kota Cilegon Berdasarkan Anggaran Pendapatan Dan Belanja Daerah (APBD) Tahun 2015-2019 2017 -2019年，Cilegon市政府根据区域收入和支出预算(APBD)的财务管理表现和自力更生水平
Tirtayasa Ekonomika Pub Date : 2021-04-29 DOI: 10.35448/JTE.V16I1.10175
Vitriatie Nuzullestary, Euis Mulyaningsih
{"title":"Kinerja Pengelolaan Keuangan Dan Tingkat Kemandirian Pemerintah Kota Cilegon Berdasarkan Anggaran Pendapatan Dan Belanja Daerah (APBD) Tahun 2015-2019","authors":"Vitriatie Nuzullestary, Euis Mulyaningsih","doi":"10.35448/JTE.V16I1.10175","DOIUrl":"https://doi.org/10.35448/JTE.V16I1.10175","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kinerja pengelolaan keuangan dan tingkat kemandirian Pemerintah Daerah Kota Cilegon pada tahun 2015 – 2019. Penelitian menggunakan data sekunder yang didapat dari Badan Pengelola Keuangan Daerah (BPKAD), sebagai perangkat daerah yang berwenang dalam mengelola keuangan daerah Kota Cilegon. Analisis yang digunakan adalah analisis rasio kemandirian, rasio efektivitas, rasio aktivitas dan rasio pertumbuhan. Hasil penelitian menyimpulkan bahwa pendapatan Kota Cilegon masih bergantung pada dana transfer (baik dari Pemerintah Provinsi maupun Pemerintah Pusat), namun telah berupaya untuk meningkatkan kemandirian berdasarkan rata-rata persentase pertumbuhan PAD sebesar 2,82%. Berdasarkan rasio efektivitas, Pemerintah Kota Cilegon sudah efektif merealisasikan PAD sesuai yang ditargetkan. Dari rasio aktivitas, menunjukkan bahwa Pemerintah Kota Cilegon lebih memprioritaskan belanja operasi daripada belanja pembangunan. Berdasarkan rasio pertumbuhan, didapat rata-rata pertumbuhan bernilai positif sehingga bisa diambil kesimpulan kinerja keuangan Pemerintah Kota Cilegon selama 5 tahun (2015 – 2019) sudah cukup baik meskipun mengalami fluktuasi per tahunnya .","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116669828","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
Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau) 绿色会计对Mfca作为温和变量的促进企业持续性和资源效率的影响(绿色产业奖项公司案例研究)
Tirtayasa Ekonomika Pub Date : 2021-04-29 DOI: 10.35448/JTE.V16I1.10205
Windasari Rachmawati, Abdul Karim
{"title":"Pengaruh Green Accounting Terhadap Mfca Dalam Meningkatkan Keberlangsungan Usaha Serta Resource Efficiency Sebagai Variabel Moderating (Studi Kasus Pada Perusahaan Peraih Penghargaan Industri Hijau)","authors":"Windasari Rachmawati, Abdul Karim","doi":"10.35448/JTE.V16I1.10205","DOIUrl":"https://doi.org/10.35448/JTE.V16I1.10205","url":null,"abstract":"The use of the term green accounting has recently become popular with the increasing number of researches that raise green accounting in Indonesia. Green accounting deals with environmental information and environmental auditing systems and has been defined as' the identification, tracking, analysis, and reporting and cost information related to environmental aspects of an organization. The main role of green accounting is to address social environmental problems, as well as to have an impact on the achievement of sustainable development and the environment in any country, which affects corporate behavior in dealing with issues of social and environmental responsibility. MFCA is a key tool in a management approach known as flow management which aims specifically at managing manufacturing processes related to the flow of materials, energy and data. This study uses a statistical test tool with a moderation test, which shows that material flow cost accounting is measured from the cost of production, the area of production and the yield or value of production on business continuity, and green accounting has no effect on business continuity.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125768176","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
Pengaruh Likuiditas Terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Intervening. 流动性对资本结构及其作为变量的盈利能力的影响。
Tirtayasa Ekonomika Pub Date : 2020-10-31 DOI: 10.35448/JTE.V15I2.9414
Ratu Wardatuddihan, Akhmadi Akhmadi, Enis Khaerunisa
{"title":"Pengaruh Likuiditas Terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Intervening.","authors":"Ratu Wardatuddihan, Akhmadi Akhmadi, Enis Khaerunisa","doi":"10.35448/JTE.V15I2.9414","DOIUrl":"https://doi.org/10.35448/JTE.V15I2.9414","url":null,"abstract":"This study aims to examine the effect of liquidity on capital structure with profitability as an intervening variable. The population in this study are Health sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The number of samples in this study were 10 companies from a total of 19 populations obtained through purposive sampling method. The data analysis techniques in this study were descriptive statistics, classical assumption test, and regression analysis assisted with the SPSS 26 program. The results of this study indicate that Liquidity has no significant positive effect on capital structure, Liquidity has no significant positive effect on profitability, Profitability has no negative effect on significant to capital structure, Profitability cannot mediate the relationship between Liquidity and Capital Structure.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126576244","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
Pengaruh Likuiditas Terhadap Nilai Perusahaan Melalui Struktur Modal Dan Profitabilitas 流动性通过资本结构和盈利能力对公司价值的影响
Tirtayasa Ekonomika Pub Date : 2020-10-30 DOI: 10.35448/JTE.V15I2.6795
Ratna Uli, Wawan Ichwanudin, Emma Suryani
{"title":"Pengaruh Likuiditas Terhadap Nilai Perusahaan Melalui Struktur Modal Dan Profitabilitas","authors":"Ratna Uli, Wawan Ichwanudin, Emma Suryani","doi":"10.35448/JTE.V15I2.6795","DOIUrl":"https://doi.org/10.35448/JTE.V15I2.6795","url":null,"abstract":"This study aimed to determine the effect of variable liquidity on firm value with capital structure and profitability as an intervening variable in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2013-2017. In this study the liquidity variable was proxied by the current ratio, the capital structure was proxied by the debt to equity ratio, profitability was proxied by return on assets and the firm value was proxied by price book value.  The sample used in this study was 15 companies in the food and beverage sub-sector listed on the Indonesia stock exchange for the period 2013-2017. The data analysis method used in this study was the causal step method, and data testing was done with the help of SPSS 22 software. The results of this study indicated that (1) liquidity had a positive and significant effect on firm value, (2) liquidity had a negative and significant effect on capital structure, (3) capital structure had no effect on firm value, (4) liquidity did not affect profitability, (5) profitability had a positive and significant effect on firm value, (6) capital structure was not able to mediate the effect of liquidity on firm value, (7) profitability was not able to mediate the effect of liquidity on firm value","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124951474","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: 14
Persepsi Mahasiswa Akuntansi Terhadap Faktor-Faktor Yang Mendorong Pemilihan Profesi Akuntan Publik 学生对选择公共会计职业的因素的会计感知
Tirtayasa Ekonomika Pub Date : 2020-09-30 DOI: 10.35448/JTE.V15I2.7964
Margareta Yopeng, Aprina Nugrahesthy Sulistya Hapsari
{"title":"Persepsi Mahasiswa Akuntansi Terhadap Faktor-Faktor Yang Mendorong Pemilihan Profesi Akuntan Publik","authors":"Margareta Yopeng, Aprina Nugrahesthy Sulistya Hapsari","doi":"10.35448/JTE.V15I2.7964","DOIUrl":"https://doi.org/10.35448/JTE.V15I2.7964","url":null,"abstract":"This study aims to determine the factors that encourage students' interest to choose the profession as a public accountant in terms of financial rewards (salary), work environment, professional training, professional recognition and herding. The research expected to provide an overview of the factors that encourage a person to choose the profession as a public accountant. This research uses a qualitative descriptive that using descriptive analysis method through primary data in the form of a questionnaire distributed directly to the respondents. The population in this study are Accounting active student class of 2016, that use sample size of 80 respondents and calculated using the Slovin. The results indicate that financial rewards (salary), work environment, professional training, professional recognition and herding are the driving factors in choosing the public accounting as a profession.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"336 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113996055","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: 3
Pengaruh Kemampuan Kerja Terhadap Prestasi Kerja Pegawai Pada Dinas Perumahan Dan Kawasan Permukiman Kabupaten Bima
Tirtayasa Ekonomika Pub Date : 2020-08-09 DOI: 10.47065/EKUITAS.V2I1.247
Muhammad Amar Makmum, Jaenab Jaenab
{"title":"Pengaruh Kemampuan Kerja Terhadap Prestasi Kerja Pegawai Pada Dinas Perumahan Dan Kawasan Permukiman Kabupaten Bima","authors":"Muhammad Amar Makmum, Jaenab Jaenab","doi":"10.47065/EKUITAS.V2I1.247","DOIUrl":"https://doi.org/10.47065/EKUITAS.V2I1.247","url":null,"abstract":"The purpose of this study is to find out and analyze the Effect of Significant Work Ability on Employee Job Performance at the Bima Regency Housing and Settlement Office. The type of research used is associative, with a sample of 68 respondents. The sampling technique used was purposive sampling. Data collection using a questionnaire with a Likert measurement scale. Data analysis methods used are validity test, reliability test, simple linear regression, simple correlation, determination test and t test (two parties). The results of this study concluded that work ability did not have a significant effect on work performance in the Bima Regency Housing and Settlement Office, where the t value was 1.356 smaller than the t table value of 1.996 (1.356 0.05) .","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132950876","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
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang 影响其债务政策的因素
Tirtayasa Ekonomika Pub Date : 2020-04-30 DOI: 10.35448/JTE.V15I1.7952
O. Wulandari, Anita Wijaya, Purnama Siddi
{"title":"Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang","authors":"O. Wulandari, Anita Wijaya, Purnama Siddi","doi":"10.35448/JTE.V15I1.7952","DOIUrl":"https://doi.org/10.35448/JTE.V15I1.7952","url":null,"abstract":"Debt is a mechanism used to reduce agency conflict. With the existence of debt, the company will get additional external capital that can increase the company's operations. The population in this study is Real and Ested companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique is using purposive sampling method to obtain a sample of 22 companies. The dependent variable in this study is debt policy and the independent variables are asset structure, profitability, company growth, and company size. The analytical method used in this study is multiple linear regression. The analysis shows the profitability and size of the company affect the debt policy, while the asset structure and company growth do not affect the debt policy. The benefits of this research as a reference for the development of accounting science, especially in the analysis of asset structure, profitability, company growth, and company size on the debt policy listed on the IDX.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130387241","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
Faktor-Faktor Yang Mempengaruhi Belanja Modal Kabupaten/Kota Di Jawa Tengah 影响爪哇中部选区/城市资本支出的因素
Tirtayasa Ekonomika Pub Date : 2020-04-30 DOI: 10.35448/JTE.V15I1.7102
I. Maulana, E. Masitoh, R. Dewi
{"title":"Faktor-Faktor Yang Mempengaruhi Belanja Modal Kabupaten/Kota Di Jawa Tengah","authors":"I. Maulana, E. Masitoh, R. Dewi","doi":"10.35448/JTE.V15I1.7102","DOIUrl":"https://doi.org/10.35448/JTE.V15I1.7102","url":null,"abstract":"The purpose of this research is to find out and analyze the influence of Local Revenue (PAD), General Allocation Fund (DAU), Over Time Budget Financing (SILPA) and area size on capital expenditure on district / city governments in Central Java for the period of 2016-2018. This research method is quantitative. The population of this research is 35 regencies / cities in Central Java. The sampling method used is saturated sampling so the sample in this study is all members of the population. Data analysis in this study uses multiple linear regression analysis. The results of this study indicate that the Regional Original Revenue (PAD), the Remaining Budget Financing (SILPA) and the size of the area affect the capital expenditure. While the General Allocation Fund (DAU) has no effect on capital expenditure.","PeriodicalId":162841,"journal":{"name":"Tirtayasa Ekonomika","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125050675","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
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