Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora最新文献

{"title":"Analisis Pengaruh Karakteristik Perusahaan, Tata Kelola Perusahaan, dan Kualitas Audit terhadap Manajemen Laba","authors":"S. Supriyanto, Jennifer Te","doi":"10.33753/madani.v6i2.288","DOIUrl":"https://doi.org/10.33753/madani.v6i2.288","url":null,"abstract":"This research was prepared with the aim of analyzing the influence of company characteristics, audit quality and even corporate governance on earnings management practices in manufacturing companies that are listed on the BEI (Indonesian Stock Exchange). The data taken is from 2018 to 2022 as an analysis sample. The method applied in processing this research data is applying panel regression through the SPSS and Eviews applications. The results of research from a sample of 151 companies show that return on assets, financial leverage, institutional ownership, and company size have a significant positive influence on earnings management, and sales growth has a significant negative influence on earnings management. Meanwhile, the variables free cash flow, managerial ownership, audit committee size, commissioner size and audit quality have no impact on earnings management. \u0000Abstrak   \u0000Penelitian ini disusunkan dengan bertujuan untuk menganalisis pengaruhnya akan karakteristik perusahaan, kualitas audit bahkan tata kelolaan entitas terhadap praktik manajemen laba pada perusahaan manufaktur yang telah terdaftar di BEI (Bursa Efek Indonesia). Data yang diambil merupakan dari data tahun 2018 hingga tahun 2022 sebagai sampel analisa. Metode yang diterapkan dalam pengolahan data penelitian ini merupakan menerapkan regresi panel melalui aplikasi SPSS dan Eviews. Hasil penelitian dari sample 151 perusahaan menunjukkan bahwa return on asset, financial leverage, kepemilikan institusional, serta ukuran perusahaan membawakan pengaruh secara positif yang signifikan terhadap manajemen laba, dan sales growth telah berpengaruh signifikan negatif terhadap manajemen laba. Sedangkan variabel arus kas bebas, kepemilikan manajerial, ukuran komite audit, ukuran komisaris, dan kualitas audit itu tidak berdampak kepada manajemen laba.   \u0000Kata Kunci: Manajemen Laba, Tata Kelola Perusahaan, Karakteristik Perusahaan","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"83 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138965244","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 Program Cashback Xtra dan Gratis Ongkir Xtra terhadap Peningkatan Penjualan Toko “Tencomp” pada E-Commerce Shopee","authors":"Murniwati Murniwati, Yusnaldi Yusnaldi, Fasa Azzahra","doi":"10.33753/madani.v6i2.273","DOIUrl":"https://doi.org/10.33753/madani.v6i2.273","url":null,"abstract":"This study aims to determine the effect of the Cashback Xtra  and Free Xtra  Delivery programs on increasing sales. This study uses Quantitative methods with 100 respondents with the criteria of \"Tencomp\" customers who have shopped using Xtra  cashback vouchers and free Xtra  shipping at E-Commerce Shopee. Cashback Xtra  has a positive effect on increasing sales with a significant value of 0.019 <0.050 with a t value of 2.380> 1.984. Free Shipping Xtra  has a positive effect on increasing sales obtained from a significant value of 0.002 <0.050 with a t value of 3.250> 1.984. The results of research on the F test with the influence of Cashback Xtra  and Free Shipping Xtra  affect the increase in sales with the results of the F test count> F table of 16.514> 3.087 with a significance level of 0.000. The magnitude of the influence of the independent variables on the increase in sales, namely by obtaining an R Square value of 0.254 or 25.4% means a positive effect. The result of this study is that there is a significant influence between Cashback Xtra  and Free Xtra  Shipping on increasing sales of the \"Tencomp\" store in shop e-commerce. \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui pengaruh program Cashback Xtra  dan Gratis Ongkir Xtra  Terhadap Peningkatan Penjualan. Penelitian ini menggunakan metode Kuantitatif dengan jumlah responden 100 orang dengan kriteria pelanggan “Tencomp” yang pernah berbelanja menggunakan voucher cashback Xtra  dan gratis ongkir Xtra  di E-Commerce Shopee. Cashback Xtra  berpengaruh secara positif terhadap peningkatan penjualan dengan nilai signifikan sebesar 0,019 < 0,050 dengan nilai t hitung 2,380 > 1,984. Gratis Ongkir Xtra  berpengaruh positif terhadap peningkatan penjualan diperoleh dari nilai signifikan 0,002 < 0,050 dengan nilai t hitung 3,250 > 1,984. Dan hasil penelitian pada uji F dengan pengaruh Cashback Xtra  dan Gratis Ongkir Xtra  berpengaruh terhadap peningkatan penjualan dengan hasil uji F hitung > F table sebesar 16,514 > 3,087 dengan tingkat signifikansi 0,000. Besarnya pengaruh variable bebas terhadap peningkatan penjualan, yaitu dengan diperoleh nilai R Square sebesar 0,254 atau 25,4% yang berarti berpengaruh secara positif. Hasil penelitian ini adalah terdapat pengaruh yang signifikan antara Cashback Xtra  dan Gratis Ongkir Xtra  terhadap peningkatan penjualan toko “Tencomp” di e-commerce shopee. \u0000Kata Kunci: Cashback, Gratis Ongkir, Peningkatan Penjualan","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"40 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139006177","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":"Efektivitas Pelaksanaan Sistem Pengendalian Intern Pemerintah dalam Meningkatkan Kualitas Sumber Daya Manusia di Kabupaten Malinau","authors":"I. Irawati, Milwan Milwan, Riswanda Riswanda","doi":"10.33753/madani.v6i2.279","DOIUrl":"https://doi.org/10.33753/madani.v6i2.279","url":null,"abstract":"This research seeks to analyze the effectiveness of the implementation of the government's internal control system and the factors that influence it. This type of research is descriptive qualitative with data collection techniques through interviews, observation and documentation. Data analysis is based on Richard M. Steers' theory regarding adaptability, achievement and job satisfaction in the government's internal control system. The research results are: (1) the control environment runs well, leaders set an example, provide training and are disciplined; (2) Risk assessment, identifying and analyzing risks are still not optimal; (3) Control activities by reviewing agency performance, developing human resources, and managing information systems; (4) Information and communication are good using various forms of means; (5) Monitoring internal control by carrying out monitoring. The supporting factors: (1) Having regulations and implementation guidelines; (2) Clear description of duties and functions; (3) Supervision of periodic evaluations of regional apparatus organizations; (4) human resources, technology, facilities and infrastructure; and (5) Leaders guide, role model, and motivate employees. The inhibiting factors are: (1) Human resources that are not yet in line with needs; (2) Minimal evaluation and archival activities; (3) training in implementation is still limited. \u0000Abstrak \u0000Penelitian ini berupaya menganalisis efektivitas pelaksanaan sistem pengendalian intern pemerintah dan faktor-faktor yang mempengaruhinya. Jenis penelitian ini yaitu kualitatif deskriptif dengan teknik teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data berdasarkan teori Richard M. Steers tentang kemampuan menyesuaikan diri, prestasi, dan kepuasan kerja dalam sistem pengendalian intern pemerintah. Hasil penelitian yaitu: (1) lingkungan pengendalian berjalan dengan baik, pemimpin memberikan keteladanan, menyelenggarakan pelatihan, dan disiplin; (2) Penilaian risiko, mengidentifikasi, dan menganalisis risikonya masih belum maksimal; (3) Kegiatan pengendalian dengan mereviu atas kinerja instansi, pembinaan sumber daya manusia, dan pengelolaan sistem informasi; (4) Informasi dan komunikasi sudah baik dengan menggunakan berbagai bentuk sarana; (5) Pemantauan pengendalian intern dengan melakukan monitoring. Adapun faktor pendukung: (1) Mempunyai peraturan dan panduan pelaksanaan; (2) Uraian tugas dan fungsi yang jelas; (3) Pengawasan evaluasi berkala kepada organisasi perangkat daerah; (4) sumber daya manusia, teknologi, sarana, dan prasarana; dan (5) Pemimpin membimbing, keteladanan, dan memotivasi kepegawai. Faktor penghambatnya yaitu: (1) Sumber daya manusia yang belum sesuai dengan kebutuhan; (2) Minim kegiatan evaluasi dan kearsipan; (3) pelatihan dalam penerapan masih terbatas. \u0000Kata Kunci: Peningkatan Sumber Daya Manusia, Sistem Pengendalian Intern \u0000 ","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"64 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139004300","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 Produk, Kualitas Pelayanan, dan Harga Terhadap Keputusan Pembelian pada Toko Online TikTok Shop","authors":"Mona Karina, Nunung Eka Sari","doi":"10.33753/madani.v6i2.277","DOIUrl":"https://doi.org/10.33753/madani.v6i2.277","url":null,"abstract":"This research uses descriptive methods with a quantitative approach. Primary data was collected through a questionnaire containing a structured question to evaluate the variables studied. Sampling in the study using non-probability sampling techniques with a sample size of 171 out of 300 people in the population with a tolerable error rate of around 5%. The results showed that the product quality variable had a positive but insignificant effect on purchasing decisions. Service quality variables have a positive but insignificant effect on Purchasing Decisions. The price variable has a positive and significant effect on Purchasing Decisions. The results of the Determination Coefficient test found that the purchasing decision variable is influenced by 54% by Product Quality, Service Quality, and Price. While the remaining 46% is influenced by other factors not examined in this study. Abstrak Tujuan penelitian ini untuk mengukur pengaruh kualitas produk, kualitas pelayanan dan harga terhadap keputusan pembelian di toko daring TikTok Shop. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Menggunakan data primer yang diperoleh melalui kuisioner yang  berisi daftar pertanyaan terstrukur untuk mengevaluasi variabel-variabel yang diteliti. Pengambilan sampel dalam penelitian menggunakan teknik non probability sampling dengan jumlah sampel sebesar 171 orang dari 300 orang pada populasi dengan tingkat kesalahan yang ditoleransi berkisar 5%. Hasil penelitian mendapatkan bahwa variabel kualitas produk berpengaruh positif namun tidak signifikan terhadap keputusan pembelian. Variabel kualitas pelayanan berpengaruh positif namun tidak signifikan terhadap keputusan pembelian. Variabel harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Serta dari hasil uji koefesien determinasi didapatkan variabel keputusan pembelian dipengaruhi sebesar 54% oleh kualitas produk, kualitas pelayanan dan harga. Sedangkan sisanya sebanyak 46% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Tiktok Shop, Produk, Pelayanan, Harga, Keputusan Pembelian","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139236265","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 Harga, Kualitas Produk, dan Promosi terhadap Minat Beli Kopi Kenangan pada Mall Ambassador, Jakarta Selatan","authors":"Herni Pujiati, Sri Yanthy Yosepha, Yudi Aditia","doi":"10.33753/madani.v6i2.270","DOIUrl":"https://doi.org/10.33753/madani.v6i2.270","url":null,"abstract":"The purpose of the study was to determine whether price, product quality, and promotion affect the purchase intention of memorable coffee. This research used a quantitative method with a descriptive approach. The population is buyers of Kopi Kenangan Mall Ambassador with an average population of 200 people each day. The sampling technique uses a probability sampling method with a random sampling technique. Based on the Slovin formula with an error tolerance level of 5%, the number of samples used in this study was 135 respondents. The results showed that price has a significant effect on buying interest, product quality has a significant effect on buying interest, promotion has a significant effect on buying interest, also price, product quality, and promotion simultaneously have a significant effect on buying interest in Kopi Kenangan products at Ambassador Mall, South Jakarta. Abstrak Tujuan penelitian adalah untuk mengetahui apakah harga,kualitas produk dan promosi berpengaruh terhadap minat beli kopi kenangan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Populasi yang digunakan dalam penelitian ini adalah pembeli Kopi Kenangan Mall Ambassador dengan jumlah populasi rata – rata 200 orang perhari. Teknik pengambilan sampel menggunakan metode probability sampling dengan teknik random sampling.  Dari kisaran populasi sekitar 200 orang, berdasarkan rumus slovin dengan tingkat toleransi error 5% maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 135 responden. Hasil penelitian menunjukan bahwa Harga berpengaruh signifikan terhadap Minat Beli,  Kualitas produk berpengaruh signifikan terhadap Minat Beli, Promosi berpengauh signifikan terhadap Minat Beli, serta ditemukan bahwa Harga, Kualitas Produk dan Promosi secara simultan berpengaruh signifikan terhadap Minat beli pada produk Kopi Kenangan di Mall Ambassador Jakarta Selatan. Kata Kunci: Harga, Kualitas Produk, Promosi, Minat Beli","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139283761","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 Liabilitas dan Good Corporate Governance terhadap Tax Avoidance Perusahaan Food and Beverage pada Bursa Efek Indonesia Tahun 2017 – 2021","authors":"Parso Parso","doi":"10.33753/madani.v6i2.274","DOIUrl":"https://doi.org/10.33753/madani.v6i2.274","url":null,"abstract":"This study aims to determine the effect of liabilities and good corporate governance (independent commissioners, audit committees, and institutional ownership) on tax avoidance in food and beverage companies listed on the IDX. The research conducted is quantitative research used to test hypotheses using statistical analysis tools regarding tax avoidance. Using secondary data by analyzing financial reports on food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. Based on the data analysis conducted, it is found that liability has a positive and significant effect on tax avoidance, Independent Commissioner does not affect tax avoidance, Institutional Ownership has a negative and significant effect on tax avoidance, and the Audit Committee has no effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. Abstrak   Penelitian ini bertujuan untuk mengetahui pengaruh liabilitas dan good corporate governance yang terdiri dari variabel, komisaris independent, komite audit dan kepemilikan institusional terhadap tax avoidance pada perusahaan food and beverage yang terdaftar di BEI. Penelitian yang dilakukan adalah penelitian kuantitatif yang dipakai guna menguji hipotesis dengan menggunakan alat analisis statistik mengenai penghindaran pajak (tax avoidance). menggunakan data sekunder dengan cara menganalisis laporan keuangan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2017 – 2021. Berdasarkan analisis data yang dilakukan  didapatkan hasil bahwa Liabilitas berpengaruh positif dan signifikan terhadap tax avoidance, Komisaris Independen tidak berpengaruh terhadap tax avoidance, Kepemilikan Institusional berpengaruh negatif dan signifikan terhadap tax avoidance, dan Komite Audit tidak berpengaruh terhadap tax avoidance pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Kata Kunci: Liabilitas, Komisaris, Kepemilikan, Komite Audit, Penghindaran Pajak","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"152 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315646","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 Work-life Balance dan Work Stress terhadap Turnover Intention dengan Job Satisfaction sebagai Variabel Mediasi pada Karyawan Kontrak BP Batam","authors":"Mualifah Nurhidayati, Yuli Indah Fajar Dini","doi":"10.33753/madani.v6i2.272","DOIUrl":"https://doi.org/10.33753/madani.v6i2.272","url":null,"abstract":"The purpose of this study is to determine the effect of Work-life Balance and Work Stress on Turnover Intention with Job Satisfaction as a mediating variable in BP Batam contract employees. This research uses quantitative methods by distributing questionnaires. The total sample collected was 320 contract employees of BP Batam.  Testing of the collected data is processed using Smart-Pls.  Data analysis used in the form of validity, reliability, direct effect, indirect effect and determination coefficient test (R2). The results of this study indicate that work-life balance is significantly negative by turnover intention as seen from the sample mean of -0.253, t-statistic 4.171, P-value 0.000.  Testing by work stress variables is significantly positive towards turnover intention with a sample mean of 0.240, t-statistic 3.122, P-value 0.002. There are positive significant test results by work-life balance on job satisfaction from sample mean 0.379, t-statistic 4.637, P-value 0.000. Work stress is negatively significant by job satisfaction as shown by the sample mean -0.260, t-statistic 3.878, and P-value 0.000.  Job satisfaction is negatively significant to turnover intention at a sample mean of -0.171, t-statistic of 2.808 and P-value of 0.005. Testing the significant negative effect of work-life balance on turnover intention through the job satisfaction variable of sample mean -0.065, t-statistic 2.294, P-value 0.022. Testing the significant positive effect by the job satisfaction variable in mediating the relationship between work stress and turnover intention can be seen in the sample mean of 0.044, t-statistic 2.312, P-value 0.021. Abstrak Tujuan penelitian ini guna mengetahui pengaruh work-life balance dan work stress terhadap turnover intention dengan job satisfaction sebagai variabel mediasi pada karyawan kontrak BP Batam. Penelitian ini menggunakan metode kuantitatif dengan membagikan kuesioner. Total sampel yang terkumpul 320 karyawan kontrak BP Batam. Pengujian data yang terkumpul diolah dengan menggunakan Smart-Pls.  Analisis data yang digunakan berupa uji validitas, reliabilitas, uji koefesien determinasi (R2), direct effect, indirect effect.  Hasil penelitian ini menunjukkan bahwa work-life balance signifikan negatif oleh turnover intention yang dilihat dari nilai sample mean -0,253, t-statistik 4,171, P-value 0,000.  Pengujian oleh variabel work stress signifikan positif terhadap turnover intention dengan nilai sample mean 0,240, t-statistik 3,122, P-value 0,002. Terdapat hasil pengujian signifikan positif oleh work-life balance terhadap job satisfaction dari sample mean 0,379, t-statistik 4,637, P-value 0,000. Work stress signifikan negatif oleh job satisfaction ditunjukkan dari sample mean -0,260, t-statistik 3,878, dan P-value 0,000.  Job satisfaction signifikan negatif terhadap turnover intention pada nilai sample mean -0,171, t-statistik 2,808 dan P-value 0,005. Pengujian pengaruh secara signifikan negatif work-life balance terh","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"117 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315655","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 DER, TATO, dan Firm Size terhadap ROA pada PT Elnusa Tbk Periode 2011 - 2021","authors":"Iriana Kusuma Dewi, Intan Sari Budhiarjo","doi":"10.33753/madani.v6i2.261","DOIUrl":"https://doi.org/10.33753/madani.v6i2.261","url":null,"abstract":"The aim of the research is to determine and analyze the influence of Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Firm Size on Return on Assets (ROA) at PT Elnusa Tbk for the 2011-2021 period. The population in this research is all financial reports of PT Elnusa Tbk, while the sample used is the profit/loss report and consolidated financial position of PT Elnusa Tbk for the 2011-2021 period. The research results obtained an Fcount value of 67.357 > Ftable 4.35, which means that DER, TATO and Firm Size simultaneously had a significant effect on ROA at PT Elnusa, while partially DER on ROA was obtained tcount -4.201 > ttable 2.30600 which means DER has a significant effect on ROA. TATO on ROA obtained tcount 8.873 > ttable 2.30600 where ROA has a significant effect on ROA while Firm Size on ROA obtained tcount -1.114 < ttable 2.30600 where Firm Size does not have a significant effect on ROA. The conclusion obtained based on research is that partially DER on ROA has a significant influence because the capital owned by the company can cover debts from external parties, as well as TATO on ROA which has a significant influence, which means that management is able to manage all investments to generate sales, etc. This is the case with Firm Size on ROA which does not have a significant effect, this is because Firm Size only looks at how big the company is in producing products. Abstrak  Tujuan penelitian adalah untuk mengetahui dan menganalisis pengaruh Debt to Equity Ratio (DER), Total Asset Turnover (TATO) dan Firm Size Terhadap Return on Asset (ROA) pada PT Elnusa Tbk Periode Tahun 2011-2021. Populasi dalam penelitian ini adalah seluruh laporan keuangan PT Elnusa Tbk, sedangkan sampel yang digunakan adalah laporan laba/rugi dan posisi keuangan konsolidasian PT Elnusa Tbk periode 2011-2021. Hasil penelitian diperoleh nilai Fhitung 67,357 > Ftabel  4,35 yang artinya DER, TATO dan Firm Size secara simultan berpengaruh signifikan terhadap ROA pada PT Elnusa, sedangkan secara parsial DER terhadap ROA diperoleh thitung -4,201 > ttabel 2,30600 yang artinya DER berpengaruh signifikan terhadap ROA. TATO terhadap ROA diperoleh thitung 8,873 > ttabel 2,30600 dimana ROA berpengaruh signifikan terhadap ROA sedangkan Firm Size terhadap ROA diperoleh thitung -1,114 < ttabel 2,30600 di mana Firm Size tidak berpengaruh signifikan terhadap ROA. Simpulan yang diperoleh berdasarkan penelitian yakni secara parsial DER terhadap ROA mempunyai pengaruh yang signifikan dikarenakan modal yang dimiliki perusahaan dapat menutupi hutang-hutang dari pihak luar, begitu juga dengan TATO terhadap ROA yang berpengaruh signifikan yang artinya manajemen mampu mengelola seluruh investasi guna menghasilkan penjualan, lain halnya dengan Firm Size terhadap ROA yang tidak berpengaruh signifikan, hal ini dikarenakan Firm Size hanya melihat seberapa besar ukuran perusahaan dalam menghasilkan produk.   Kata Kunci: DER, TATO, Firm Size, ROA","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139337469","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":"Selling Orientation – Customer Orientation (S.O.C.O): Hubungan Penerapannya Dalam Meningkatkan Kinerja Pemasaran Usaha Ritel Modern di Kota Pontianak","authors":"Dewi Santika","doi":"10.33753/madani.v6i1.226","DOIUrl":"https://doi.org/10.33753/madani.v6i1.226","url":null,"abstract":"The aim of this research for build a framework conceptual about connection from implementation of Selling Orientation and Customer Orientation (SOCO) strategies as modern retail in Pontianak City for increase marketing performance. Population in this research is modern retail outlets in Pontianak City, totaling 227 outlets. Determination technique amount sample using multivariate technique with minimum sample 50 respondents and maximum sample 80 respondents. Data collection with interview and dissemination questionnaire. The results show that selling orientation has an effect negative and significant to enhancement marketing performance, meaning if modern retail run a selling orientation strategy as well won’t automatically increase marketing performance of their business. Compare backwards with customer orientation based on multiple linear regression test and t test shows influence positive and significant in effort increase marketing performance for modern retail in Pontianak City. Conclusion show that the more good implementation of customer orientation strategy could increase marketing performance effort modern retail in Pontianak City. \u0000Abstrak \u0000Penelitian ini bertujuan untuk membangun sebuah kerangka konseptual mengenai hubungan dari penerapan strategi Selling Orientation dan Customer Orientation (S.O.C.O) sebagai upaya pelaku usaha ritel di Kota Pontianak untuk meningkatkan kinerja penjualnya. Populasi dalam penelitian ini adalah pelaku usaha ritel modern di Kota Pontianak yang berjumlah 227 gerai. Teknik penentuan jumlah sampel menggunakan Teknik multivariate dengan jumlah sampel minimum 50 responden dan jumlah sampel maksimum 80 responden. Teknik pengumpulan data melalui wawancara dan penyebaran kuesioner. Hasil uji regresi linier berganda dan uji t menunjukkan bahwa selling orientation berpengaruh negatif dan signifikan terhadap peningkatan kinerja pemasaran, artinya jika pelaku usaha ritel modern menjalankan strategi selling orientation tidak serta merta dapat meningkatkan kinerja pemasaran usahanya. Berbanding terbalik dengan customer orientation yang justru menunjukkan pengaruh positif dan signifikan dalam upaya meingkatkan kinerja pemasaran usaha ritel modern di Kota Pontianak. Simpulan penelitian menyatakan semakin baik penerapan strategi customer orientation maka dapat meningkatkan kinerja pemasaran usaha ritel modern di Kota Pontianak. \u0000Kata Kunci: Selling Orientation, Customer Orientation, Kinerja Pemasaran","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121456330","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 Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT Stokeswood Retail, Jakarta Selatan","authors":"Haifa Khairunnisa, Syamruddin Syamruddin","doi":"10.33753/madani.v6i1.256","DOIUrl":"https://doi.org/10.33753/madani.v6i1.256","url":null,"abstract":"The purpose of this study was to determine the effect of work motivation and work discipline on employee performance at PT Stoleswood Retail, South Jakarta. The method used in this research is a quantitative descriptive method. While the data analysis in this study is simple linear regression analysis, multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing in the form of the t test and F test. Based on the analysis carried out there is an influence between work motivation on employee performance of 51.4%. Furthermore, in the hypothesis testing carried out, it was obtained tcount > ttable, namely 5.491 > 1.667. Thus, H0 is rejected and H1 is accepted. This means that there is a positive influence between work motivation on employee performance at PT Stokeswood Retail, South Jakarta. Furthermore, work discipline has an influence on employee performance by 53.4%. The hypothesis test was carried out, namely tcount > ttable, namely 5.095 > 1.667. Thus, H0 is rejected and H2 is accepted. This means that there is a positive influence between work discipline on employee performance at PT Stokeswood Retaik, South Jakarta. While the hypothesis testing is done simultaneously, it is obtained that there is an influence between work motivation and work discipline on employee performance. The coefficient of determination is 33.1%. While the remaining 66.9% is influenced by other factors. In the hypothesis test obtained Fcount > Ftable, namely 15.862 > 3.14. Thus, H0 is rejected and H3 is accepted. This means that there is an influence between work motivation and work discipline on employee performance at PT Stokeswood Retail, South Jakarta \u0000Abstrak \u0000Tujuan penelitian ini guna mengetahui pengaruh antara motivasi kerja dan disiplin kerja terhadap kinerja karyawan pada PT Stoleswood Retail, Jakarta Selatan. Adapun metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Sedangkan analisis data dalam penelitian ini adalah analisis regresi linier sederhana, analisis regresi linier berganda, analisis koefisien determinasi, dan pengujian hipotesis yakni berupa uji t dan uji F. Berdasarkan analisis yang dilakukan terdapat pengaruh antara motivasi kerja terhadap kinerja karyawan sebesar 51,4%. Selanjutnya dalam pengujian hipotesis yang dilakukan didapatkan thitung > ttabel yaitu 5,491 > 1,667. Dengan demikian H0 ditolak dan H1 diterima. Hal ini berarti ada pengaruh yang positif antara motivasi kerja terhadap kinerja karyawan pada PT Stokeswood Retail, Jakarta Selatan. Selanjutnya disiplin kerja memiliki pengaruh terhadap kinerja karyawan sebesar 53,4%. Adapun uji hipotesis yang dilakukan yaitu diperoleh thitung > ttabel yakni 5,095 > 1,667. Dengan demikian H0 ditolak dan H2 diterima.  Hal ini berarti ada pengaruh yang positif antara disiplin kerja terhadap kinerja karyawan pada PT Stokeswood Retaik, Jakarta Selatan. Sedangkan uji hipotesis yang dilakukan secara simultan, diperoleh adanya pengaruh","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117307998","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}