JBE (Jurnal Bingkai Ekonomi)最新文献

{"title":"KAJIAN EMPIRIS TERHADAP STRUKTUR MODAL PERUSAHAAN DI INDUSTRI MANUFAKTUR.","authors":"Dwi Astutik, Hesti Ristanto, Hani Krisnawati","doi":"10.54066/jbe.v5i2.84","DOIUrl":"https://doi.org/10.54066/jbe.v5i2.84","url":null,"abstract":"Tujuan dari penelitian ini adalah melakukan pengujiann empiris mengenai pengaruh antara profitabilitas dan likuiditas terhadap struktur modal. Objek penelitian dilakukan pada perusahaan-perusahaan yang telah go public dan termasuk dalam industri Manufaktur. Pengambilan data menggunakan penggabungan metode by firm dan by years, dan diperoleh 589 data. Hasil pengujian membuktikan bahwa secara parsial,profitabilitas dan likuiditas berpengaruh negatip dan signifikan terhadap struktur modal. Saran yang dapat direkomendasikan bagi para akademisi dapat dijadikan acuan sebagai pengembangan pengujian terhadap pecking order theory. Bagi para pihak yang ada di jajaran manajerial perusahaan, menjadi rambu-rambu dalam pengambilan keputusan dalam menyusun struktur modalnya. Bagi calon investor dan investor, hasil penelitian ini dapat dijadikan sebagai salah satu bahan pertimbangan dari aspek fundamental dalam pengambilan keputusan investasi. \u0000  \u0000The purpose of this study is to conduct an empirical test of the effect between profitability and liquidity on capital structure. The object of research is conducted on companies that have gone public and are included in the Manufacturing industry. Retrieval of data using a combination of methods by firm and by years, and obtained 589 data. The test results prove that partially, profitability and liquidity have a negative and significant effect on capital structure. Suggestions that can be recommended for academics can be used as a reference as the development of testing of pecking order theory. For the parties in the managerial level of the company, they become the guidelines in making decisions in preparing their capital structure. For potential investors and investors, the results of this study can be used as a material consideration from the fundamental aspects of investment decision making.","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114673551","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 Pengaruh Profitabilitas Dan Leverage Terhadap Kebijakan Dividen","authors":"B. Susilo, Riyono Riyono, Ninik Dwi Atmini","doi":"10.54066/jbe.v5i2.85","DOIUrl":"https://doi.org/10.54066/jbe.v5i2.85","url":null,"abstract":"Tujuan penelitian ini untuk menganalisis pengaruh profitabilitas dan leverage terhadap kebijkan dividen. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar pada di Bursa Efek Indonesia (BEI) tahun 2015-2018. Teknik pengambilan sampel dengan menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 27 perusahaan dengan 108 data selama empat tahun. Setelah melakukan uji normalitas, terdapat sejumlah beberapa data yang dihilangkan, sehingga data yang digunakan dalam penelitian menjadi 92 data. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat signifikansi kepercayaan α=5%. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas yang diukur dengan proksi Return On Equity (ROE) berpengaruh positif terhadap kebijakan dividen. Sedangkan variabel leverage yang diukur dengan proksi Debt to Equity Ratio (DER) negatif tidak berpengaruh terhadap kebijakan dividen.","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126828310","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 KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN BERBASIS LINGKUNGAN KERJA NON FISIK","authors":"Siti Kusandhitasari Jayaningrum, Kusuma Chandra Kirana, Gendro Wiyono","doi":"10.54066/jbe.v5i2.83","DOIUrl":"https://doi.org/10.54066/jbe.v5i2.83","url":null,"abstract":"Penelitian bertujuan untuk menganalisa : (1) pengaruh kompetensi terhadap kinerja (2) pengaruh kompensasi terhadap kinerja (3) pengaruh lingkungan kerja non fisik terhadap kinerja (4) lingkungan kerja non fisik memoderasi pengaruh kompetensi terhadap kinerja, dan (5) lingkungan kerja non fisik memoderasi pengaruh kompensasi terhadap kinerja. Penelitian adalah kuantitatif dengan metode survey. Pengumpulan data menggunakan kuesioner dengan uji validitas dan reliabilitas. Metode analisis data adalah deskriptif dan inferensial. Hasil penelitian untuk signifikansi 5% : (1) kompetensi berpengaruh terhadap kinerja dengan P Values = 0,001 (2) kompensasi berpengaruh pada kinerja dengan P Values = 0,033 (3) lingkungan kerja non fisik tidak berpengaruh pada kinerja karena P Values = 0,168 (4) lingkungan kerja non fisik tidak memoderasi pengaruh kompetensi terhadap kinerja karena P Values = 0,797 dan Original Sample (O) = 0,038 (5) lingkungan kerja non fisik tidak memoderasi pengaruh kompensasi terhadap kinerja karena P Values \u0000= 0,325 dan Original Sample (O) = -0,099 \u0000  \u0000The research aims to analyze: (1) the effect of competence on performance (2) the effect of compensation on performance (3) the influence of non-physical work environment on performance (4) non-physical work environment moderates the effect of competence on performance, and (5) non-physical work environment moderates the effect of compensation on performance. This research is quantitative with a survey method. The data collection uses a questionnaire with validity and reliability tests. The data analysis methods are descriptive and inferential. The results of the study for significance of 5%: (1) competence influences performance with P Values = 0.001 (2) compensation influences performance with P Values = 0.033 (3) non-physical work environment has no effect on performance because P Values = 0.168 (4) non- physical work environment does not moderate the effect of competence on performance because P Values = 0.797 and Original Sample (O) = 0.038 (5) non-physical work environment does not moderate the effect of compensation on performance because P Values = 0.325 and Original Sample (O) = -0.099","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"125 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126279298","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 Pegawai Terdampak Lingkungan Kerja Non Fisik Dan Beban Kerja Melalui Stres Kerja","authors":"Dhelina Auza Utami, Kusuma Candra Kirana, Gendro Wiyono","doi":"10.54066/jbe.v5i2.82","DOIUrl":"https://doi.org/10.54066/jbe.v5i2.82","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui variabel paling berpengaruh dan penting yang menyebabkan rendahnya kualitas kinerja pegawai di BBTKLPP Yogyakarta sesuai dengan permasalahan yang telah dirumuskan. Ukuran sampel sebesar 90 yang dapat mewakili populasi ditentukan dengan menggunakan metode Krejcie-Morgan. Metode analisis dalam penelitian ini adalah dengan menggunakan analisis Structural Equation Modeling (SEM) yang berbasis varians yaitu Partial Least Square (PLS). Teknik pengambilan sampel pada penelitian ini adalah simple random sampling menggunakan instrumen kuosioner. Variabel lingkungan kerja non fisik berpengaruh positif namun tidak signifikan terhadap kinerja pegawai dengan p values sebesar 0.581; Variabel beban kerja berpengaruh negatif namun tidak signifikan terhadap kinerja pegawai dengan p values sebesar 0.058; Variabel lingkungan kerja non fisik berpengaruh positif dan signifikan terhadap stres kerja dan p values 0.000; Variabel beban kerja berpengaruh positif dan signifikan terhadap stres kerja dengan nilai original sampel sebesar 0.180 dan nilai p values sebesar 0.05; Variabel stres kerja berpengaruh positif namun tidak signifikan terhadap kinerja pegawai dibuktikan dengan data nilai original sampel sebesar 0.270 dan p values sebesar 0.327; Stres kerja sebagai intervening berpengaruh pada hubungan variabel lingkungan kerja non fisik dan kinerja pegawai dengan nilai thitung (9.26) > ttabel (1.96); Stres kerja sebagai intervening berpengaruh pada hubungan variabel beban kerja terhadap kinerja pegawai dengan nilai thitung (8.33) > ttabel (1.96). \u0000The purpose of this research is to determine the most influential and important variables that cause the low quality of employee performance at BBTKLPP Yogyakarta in accordance with the problems that have been formulated. A sample size of 90 that can represent the population is determined using the Krejcie-Morgan method. The method of analysis in this study is to use a variance-based analysis of Structural Equation Modeling (SEM), namely Partial Least Square (PLS). The sampling technique in this study is simple random sampling using a questionnaire instrument. Non-physical work environment variables have a positive but not significant effect on employee performance by showing p values of 0.581; Workload variable has a negative but not significant effect on employee performance with p values of 0.058; Non-physical work environment variables have a positive and significant effect on work stress and p values of 0.000; Workload variable has a positive and significant effect on work stress with an original sample value of 0.180 and a p value of 0.05; Work stress variables have a positive but not significant effect on employee performance as evidenced by the original sample value of 0.270 and p values of 0.327; Work stress as intervening influences the relationship between non-physical work environment variables and employee performance with tcount (9.26)> ttable (1.96); Work stress as an inte","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125014949","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":"Meningkatkan Keunggulan Kompetitif UMKM Di Kabupaten Bantul Yogyakarta Melalui Praktek Manajemen Sumber Daya Manusia Berbasis Pengetahuan Dan Kinerja Inovasi Usaha dengan Modal Manusia, Modal Struktural, Dan Modal Relasional Sebagai Variabel Mediasi","authors":"Mohammad Ahyar Syafwan Lysander","doi":"10.54066/jbe.v5i1.73","DOIUrl":"https://doi.org/10.54066/jbe.v5i1.73","url":null,"abstract":"Penelitan ini bertujuan untuk mengisi kesenjangan penelitian antara raktek human resource management, modal manusia dan kinerja inovasi. Peneliti membantah bahwa kinerja inovasi dalam UMKM di Kabupaten Bantul Yogyakarta sebagian besar di mungkinkan oleh Praktek HRM berbasis pengetahuan. Peneliti telah menguji ide ini secara empiris dalam data survei ke 100 responden yang tersebar didesa se Kabupaten Bantul menggunakan Structural Equation Modeling (SEM) berdasarkan pada Partial Least Square (PLS). Teknik penentuan informan dalam penelitian ini menggunakan Nonprobability sampling. Teknik pengumpulan data dalam penelitian ini menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa praktek HRM berbasis pengetahuan positif mempengaruhi kinerja inovasi dan menggambarkan peran penting dari sumber daya manusia dalam hubungan ini: praktik HRM berbasis pengetahuan yang memengaruhi modal relasional dan modal struktural melalui modal manusia, dan modal manusia memengaruhi kinerja inovasi dengan cara meningkatkan modal struktural dan relasionalnya serta kinerja inovasi dapat meningkatkan kinerja UMKM.","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132292323","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":"CASH FLOW, PROFITABILITY, LIQUIDITY AND INVESTMENT IN INDONESIA WITH FINANCIAL CONSTRAINT AS VARIABLE MODERATING","authors":"Ibnu Damanudin, Risal Rinofah","doi":"10.54066/jbe.v5i1.66","DOIUrl":"https://doi.org/10.54066/jbe.v5i1.66","url":null,"abstract":"The purpose of this study is to determine the sensitivity of cash flow, profitability, liquidity, on investments with financial constraints as moderating variables. In manufacture company food and beverage sub-sector company for the period 2015-2018. The population in this study are all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The observation period used are 2015-2018 or 4 years. The sample is using purposive sampling method, so that a total sample of 10 samples was obtained multiplied by the observation period for 4 years to 40 research data. Data analysis technique used is multiple linear analysis method with a significant level of 5% (0.05). The results of this study indicate that cash flow and liquidity are not reflected on investments. While the profitability variable has a significant positive effect on investment. Different results are billed when cash flow and liquidity are moderated by financial constraints, cash flow and liquidity have a greater effect on non-financial constrained companies. While profitability does not have a different effect on financial constraint or unconstraint companies","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"5 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120855749","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 PENGAWASAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT EUDE INDONESIA","authors":"B. Susilo, Yolanda Desitawati","doi":"10.54066/jbe.v5i1.74","DOIUrl":"https://doi.org/10.54066/jbe.v5i1.74","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh lingkungan kerja serta pengawasan terhadap kinerja karyawan pada PT EUDE Indonesia. Penelitian ini menggunakan pendekatan analisis kuantitatif.Populasi  penelitian ini adalah karyawan PT EUDE Indonesia sebanyak  360 orang. Teknik pengambilan sampel 20% dari jumlah populasi yaitu sebanyak 72 orang. Analisis data menggunakan SPSS 22.0 diantaranya uji reliabilitas, uji validitas,  uji regresi linier berganda, uji F, dan uji koefisien determinasi (R2). Hasil analisis menunjukkan Lingkungan Kerja dan Pengawasan  secara bersamaan berpengaruh terhadap Kinerja Karyawan PT EUDE Indonesia. Hasil analisis  uji koefisien determinasi R2 persentase dari pengaruh lingkungan kerja dan  pengawasan terhadap kinerja karyawan adalah nilai adjusted R Square sebesar 29.2% yang sisanya 70.8% dipengaruhi faktor lain yang tidak diteliti. \u0000 \u0000 \u0000 \u0000","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123086366","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":"Faktor-Faktor Yang Mempengaruhi Organizational Citizenship Behavior Pada Karyawan Swasta di Provinsi Yogyakarta","authors":"N. Kusuma, Gendro Wiyono, Ambar Lukitaningsih","doi":"10.54066/jbe.v5i1.65","DOIUrl":"https://doi.org/10.54066/jbe.v5i1.65","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menguji perceived co-worker, perceived supervisior support, perceived organizational support, employee participation in decision making, career development, safety and health compliance pada job satisfaction dan organizational citizenship behavior. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik accidental sampling. Hasil penelitian menunjukkan bahwa dukungan atasan yang dirasakan dan pengembangan karir memiliki pengaruh yang signifikan terhadap kepuasan kerja. Studi ini menemukan bahwa perceived co worker, perceived organizational support, employee participation in decision making, dan safety and helath compliance tidak berpengaruh pada job satisfaction. Hasil penelitian menunjukkan bahwa persepsi dukungan atasan, pengembangan karir, keselamatan dan kepatuhan kesehatan memiliki pengaruh yang signifikan terhadap organizational citizenship behavior. Penelitian ini menemukan bahwa dukungan rekan kerja, dukungan organisasi yang dirasakan, partisipasi karyawan dalam pengambilan keputusan, tidak mempengaruhi organizational citizenship behavior, dan hasilnya menunjukkan bahwa kepuasan kerja dimediasi antara pengembangan karir menuju perilaku kewarganegaraan organisasi.","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121496354","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":"FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN PROFESI AKUNTANSI OLEH MAHASISWA AKUNTANSI","authors":"Laela Putri Lestari","doi":"10.54066/jbe.v5i1.18","DOIUrl":"https://doi.org/10.54066/jbe.v5i1.18","url":null,"abstract":"The research aims to test factors influencing students in accounting majors in the election career as an accountant. Samples were used as many as 119 students of 2015 to 2018 and were still active in 2018 with sampling techniques in the form of convenience sampling. Data retrieval techniques use questionnaires directly shared and analyzed using discriminant analysis techniques. The results of the study showed professional training variables, social value and job market considerations affecting career selection as an accountant. While the variable financial awards, professional recognition, work environment and personality have no effect in the career selection as an accountant. The most widely chosen profession is the profession of an internal accountant or company.","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127136345","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":"PRIORITAS MASALAH DAN SOLUSI DALAM PROSES PEMBELAJARAN MAHASISWA PROGRAM STUDI AKUNTANSI","authors":"Yohana Ayu Rahardjo","doi":"10.54066/jbe.v5i1.16","DOIUrl":"https://doi.org/10.54066/jbe.v5i1.16","url":null,"abstract":"This study aims to determine the priority of problems and solutions in the learning process in the SWCU FEB accounting study program. The data used in this study is primary data using respondents accounting class 2015, 2016, and 2017. The methods used in determining the priority of problems and priority solutions in this study using the Analytic Hierarchy Process (AHP) method. The results of the analysis show the priority of problems in the learning process is from the aspect of hard skills. Furthermore, the solution to the priority of hard skill problems is from the aspect of curriculum design. With a well-developed and appropriate curriculum design can be an effort to improve student hard skills.","PeriodicalId":186309,"journal":{"name":"JBE (Jurnal Bingkai Ekonomi)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128662559","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}