Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside最新文献

{"title":"PENGARUH TINDAKAN SUPERVISI TERHADAP TURNOVER INTENTION AUDITOR DENGAN BURNOUT DAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI","authors":"Maria Immaculata Adhisti, J. Setyohadi, J. S.P","doi":"10.53363/yud.v1i3.12","DOIUrl":"https://doi.org/10.53363/yud.v1i3.12","url":null,"abstract":"The objective of this research is to empirically analyze the influence of Supervisory Actions on the Burnout, Job Satisfaction and Auditor’s Turnover Intention. The population of this research are external auditor’s who worked on Public Accountant Firms in province of DKI Jakarta. Sampling was conducted using a convinience sampling through questionare method. The data are analyzed by using path analysis with partial least square method of structural equation modeling (PLS-SEM). The result of direct effect to showed that the Supervisory Actions have a negative impact on the Burnout and Turnover Intention, while of the Supervisory Actions have a positive impact on the Job Satisfaction. And also then of direct effect to showed that the Burnout have a positive impact on the Turnover Intention, also that Burnout have a negative impact on the Job Satisfaction, and while of the Job Satisfaction have a negative impact on the Turnover Intention. The result also showed that the Burnout as a partial pararel mediation on the relationship between Supervisory Actions with Turnover Intention, and The Burnout as a partial pararel mediation on the relationship between Supervisory Actions with Job Satisfaction. And also of The Job Satisfaction as a partial pararel mediation on the relationship between Supervisory Actions with Turnover Intention. The result also showed that the Burnout and Job Satisfaction as a partial serial mediation on the relationship between Supervisory Actions with Turnover Intention","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115801612","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 EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PROBOLINGGO","authors":"Zulfia Hasanah Eka Putri, Galih Wicaksono","doi":"10.53363/yud.v1i3.13","DOIUrl":"https://doi.org/10.53363/yud.v1i3.13","url":null,"abstract":"Land and Building Tax in the Probolinggo Regency area is an important source of local revenue to finance the implementation of development. This study aims to determine the level of effectiveness of the Rural and Urban Land and Building Tax (PBB P2) Probolinggo Regency, and to determine the level of Rural and Urban Land and Building Tax contribution to Regional Original Income (PAD) in Probolinggo Regency in 2018-2020. . In this study using qualitative methods and descriptive approaches. For the type of data used in the study, namely using the type of secondary data obtained from BPS Probolinggo Regency. The results of the research show that the level of effectiveness of PBB P2 in 2018-2020 each year is still less effective, while the level of contribution of PBB P2 to PAD shows that in 2018-2020 the level of contribution is in the very poor category","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127790688","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 KUALITAS PELAYANAN, FASILITAS DAN KEPERCAYAAN TERHADAP KEPUASAN KELUARGA PASIEN PADA RS. DHARMAHUSADA PROBOLINGGO","authors":"Agustina Pujiastutik","doi":"10.53363/yud.v1i3.16","DOIUrl":"https://doi.org/10.53363/yud.v1i3.16","url":null,"abstract":"Satisfaction or dissatisfaction is a person's feeling of pleasure or disappointment that comes from a comparison between his impression of real/actual product performance and expected product performance. The purpose of this study is 1) To find out the influence of service quality, facilities and trust variables simultaneously on patient family satisfaction in hospitals. Dharma Husada Probolinggo 2) To determine the effect of variables in Quality of Service, Facilities and Trust partially on Patient Family Satisfaction in hospitals. Dharma Husada Probolinggo. 3) To find out the variables that have a dominant effect between the variables of Service Quality, Facilities and Trust in Patient Family Satisfaction in hospitals. Dharma Husada Probolinggo. Researchers used descriptive with a causal associative approach and sampled as many as 40 respondents, data collection methods using questionnaires and sampling techniques using random sampling. The analysis tools used are questionnaire tests consisting of validity tests and reliability tests, classical assumption tests, multiple regression tests, determination tests, test hypotheses consisting of t tests, F tests and dominant tests.\u0000The results of the validity test study showed all valid question items were above 0.320 and reliability test results showed reliable results above 0.60. The Normality test shows normal distributed data. The Multicollinierity test shows that the free variable (X) and the bound variable (Y) have no correlation between independent variables or a free regression model of multicollinearity. Heteroskedasticity tests showed no heteroskedasticity. The autocorrelation test shows no autocorrelation occurs. The F test showed that free variables had a simultaneous effect on satisfaction (Y) with Fhitung values > Ftabel (361,659 > 3,259) (sig. 0,000 < 0.05). The t test showed that the service quality variable (X1) had a partial effect on satisfaction (Y) with a value of > ttabel (14,765 ? 2,024) (sig. 0,000 ?.025). And the facility variable (X2) partially affects satisfaction (Y) with a value of ? ttabel (6,199 ? 2,024) (sig. 0,000 ? 0.025). The trust variable has a partial effect on satisfaction (Y) with a value of ? ttabel (3,342 ? 2,024) (sig.0,000 ? 0.025). This study supports the results of research conducted by Susanti (2017), Wulandari (2017) and Umayyad (2017).","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114289224","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 KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN","authors":"R. Hidayat, Khoirul Abidin","doi":"10.53363/yud.v1i3.17","DOIUrl":"https://doi.org/10.53363/yud.v1i3.17","url":null,"abstract":"The research aims to analyze the influence of financial performance, company size and managerial ownership structure on the timeliness of financial statement submission. The population of this study of mining companies listed on the Indonesia Stock Exchange in 2015-2019. This type of research is done with quantitative methods. The data collection method used in the study used a puposive sampling method with a sample of 10 companies over a 5-year observation period in a row, resulting in 50 samples. The analysis technique used for this test is logistic regression with the help of SPSS 25 software. Profitability, the size of the company affects the accuracy of the delivery of the company's financial statements while leverage, liquidity, ownership structure have no effect","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122107796","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":"VALUASI BISNIS PERUSAHAAN PT JAMINAN PEMBIAYAAN ASKRINDO SYARIAH DALAM RANGKA IPO DI TAHUN 2022","authors":"Bunga Mareti Permatasari, Z. Zulkifli, syamsul bahri","doi":"10.53363/yud.v1i3.15","DOIUrl":"https://doi.org/10.53363/yud.v1i3.15","url":null,"abstract":"In order to absorb the potential of the sharia guarantee business in the future which will grow rapidly, PT Jaminan Pembiayaan Askrindo Syariah with the brand name \"Askrindo Syariah\" will carry out corporate actions, one of which is an initial public offering (IPO) in 2022. Askrindo Syariah's performance shows an increase in 5 years. However, Askrindo Syariah's business profile, which is mostly high-risk products, shows that the company's performance is not optimal even though it has increased. Accordingly, Askrindo Syariah needs to set a strategy in preparation for the IPO. The purpose of this study was to determine the business valuation of the company's strategy for Askrindo Syariah related to the initial public offering (IPO) plan in 2022. The results of the study show that the fair value range of share prices related to Askrindo Syariah's decision to carry out an IPO in 2022, based on the calculation of free cash flow to equity, the value of the company in 2022 is IDR 2,111,814 per share, while based on the relative valuation the book value is amounting to Rp 2,331,168,- per share. The results of this study can also determine the business valuation in 2025, the value of the company based on calculations using the FCFE method is Rp.2,929,706, - while based on the book value method is Rp.3,383,228,-. To maintain the company's value as projected, Askrindo Syariah needs to implement a company strategy to reach good underwritting quality product","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130320736","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":"KOMPARASI METODE MOVING AVERAGE DAN TREND PROJECTION SEBAGAI ALAT UKUR PERENCANAAN PRODUKSI PADA UD. JAYA ABADI KABUPATEN PROBOLINGGO","authors":"Alvian Nuari, R. H. Koeshardjono, M. Bahri","doi":"10.53363/yud.v1i3.9","DOIUrl":"https://doi.org/10.53363/yud.v1i3.9","url":null,"abstract":"The purpose of this research is to find out the comparison of forecasting calculations using the moving average and trend projection methods as a means measuring tool in production planning at UD. Jaya Abadi Probolinggo Regency. The type of research used is quantitative descriptive. Population and sample in this research is UD production data. Jaya Abadi Probolinggo Regerency from 2018 to March 2021. Data  analysis using the moving average and trend projection methods which aim to predict future production or the next period. The results showed that the value of  MAD (Mean Absolute Deviation)  and the MSE (Mean Square Error) moving average values are  higher than  the MAD  and the MSE trend projection, so the company you should use trend projection because when viewed  from the results of the comparision of  MAD and MSE, this method has a smaller error rate than the moving average method. So it can be concluded that the trend projection method can be used in planning bread production  at UD. Jaya Abadi Probolinggo Regency","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128978593","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":"KRITIK EKONOMI PANCASILA TERHADAP FENOMENA PENINGKATAN E-COMMERCE DI INDONESIA TAHUN 2020","authors":"Maria Assumpta Wikantari, Y. Supriadi","doi":"10.53363/yud.v1i2.10","DOIUrl":"https://doi.org/10.53363/yud.v1i2.10","url":null,"abstract":"The purpose of this study is to find out the economic criticism of Pancasila against the phenomenon of increasing e-commerce  in Indonesia in 2020. The research method used is a descriptive method with a type of qualitative research. The method used in this writing is library research,where the retrieval of primary and secondary data for the selection of data relevant to a large theme andanalyzed through a predetermined view. The results of this study show that the Pancasila economy is experiencing difficulties as a whole, and must compete with the pace of market, demand, and supply. E-commerce media   is a bridge between buyers and sellers, but has difficulty fulfilling the wishes of sellers. the use of  e-commerce  as a liaison between buyers and sellers, internet access can make the market wider. Not only at the national level, but at the international level through Indonesia's human resources which is more responsive, resilient, with global skills","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126705602","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 PENERAPAN KEBIJAKAN PERKREDITAN BANK STUDI KASUS SEKTOR KREDIT GUNA BHAKTI (KGB) PADA BANK BJB CABANG CIKARANG","authors":"Didin Rasyidin Wahyu","doi":"10.53363/yud.v1i2.30","DOIUrl":"https://doi.org/10.53363/yud.v1i2.30","url":null,"abstract":"Banks as financial institutions whose activities which raise funds from the public in the form of savings and channel them back to the community in order to improve the standard of living many of bank can also be said as an institution which won the trust of the public, in this case should try to preserve the feeling of trust society to the bank, then the bank should as much as possible in carrying out its activities both in service, fund raising and distribution, financial and information services in the field of banking activities ets. BJB Cikarang branch is the distribution of funds in which one form of credit in the credit sector Guna Bhakti (BECs), which is expected to help welfare especially the Civil Servants (PNS), Retired Or Other Employees","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122192861","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 INTELECTUAL CAPITAL DAN KINERJA PERBANKAN SYARIAH DI INDONESIA","authors":"Sari Putri Pertiwi, Tb Ismail, Fauji Sanusi","doi":"10.53363/yud.v2i1.29","DOIUrl":"https://doi.org/10.53363/yud.v2i1.29","url":null,"abstract":"Intelectual capital is one of the instruments that can determine the value of the company. This study aims to find out and test the influence of the intellectual capital components (VACA, VAHU and STAVA) as well as their changes (ROGIC) on the company's performance (ROA and ROE). The object of the study is 13 Sharia Commercial Banks in Indonesia with a period of financial statements in 2013-2017. Data processing and analysis using the help of SPSS application version 19.00 with multiple linear regression models. Based on the results of hypothesis tests obtained VACA has no significant effect on the company's performance, VAHU has a negative and significant effect on the company's performance, STAVA has a positive and significant effect on the company's performance, ROGIC has a significant negative effect on the company's performance","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130679482","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":"IMPLEMENTASI TATA KELOLA DANA DESA DALAM PENINGKATAN TARAF KESEJAHTERAAN DESA","authors":"Guslo Setiawan, Lintje Anna Marpaung","doi":"10.53363/yud.v1i2.8","DOIUrl":"https://doi.org/10.53363/yud.v1i2.8","url":null,"abstract":"The village is the unity of the legal community with the original order based on the privileged right of origin. The typical principles of village government are diversity, participation, autonomy, democracy and community empowerment. This research aims to find out the implementation of village fund governance in improving village welfare levels in Pekon Gunung Ratu, Bandar Negeri Suoh District, West Lampung Regency which is currently in accordance with the concerns of legislation but not yet maximal in its implementation. The problem is the lack of human resources, the pekon apparatus lack of understanding of village fund management rules, lack of understanding of the main tasks and functions of each office of the pekon apparatus, lack of aspirations and role of the community and the communication of the community and the lack of communication between the community and the government. The research method used is qualitative method. This means that the results of this study are described in the form of explanations and descriptions in sentences, so that it is easy to interpret and understand, then drawn conclusions that are general based on facts specific to the research subject. Qualitative research methods are research procedures that produce descriptive data in the form of writing and oral writing of a person and observable behavior. Where the results obtained are data obtained from the field obtained from the collection of primary data which include interviews, observations, literature studies, archives / documents, and writing literature related to research","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115136177","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}