Jurnal Siasat Bisnis最新文献

{"title":"Organizational culture and company values: a cross-sectional study on public companies in Indonesia","authors":"Andreas Andreas, T. A. Gumanti","doi":"10.20885/jsb.vol27.iss1.art6","DOIUrl":"https://doi.org/10.20885/jsb.vol27.iss1.art6","url":null,"abstract":"Purpose – This study examined the effect of corporate culture (the availability of corporate pages on the website of the company) on the corporate value (Tobin’s Q) of the companies listed on the Indonesia Stock Exchange.\u0000Design/methodology/approach – The study uses secondary data extracted both from the company website and the financial reports for the year 2019. There are 530 companies that met the selection criteria. The hypothesis is tested using the cross-sectional ordinary least square (OLS) regression.\u0000Findings – The results show a modest positive effect of corporate culture on corporate value. The robustness test reveals that the finding is more pronounced among small companies. The study also includes four other variables, namely employee activities, employee training programs, honors earned, and charity programs. It was found that only honors earned have a significant positive effect on corporate value.\u0000Research limitations/implications – This study uses a cross-sectional-based analysis, making it lack of capability to look for the multi-years effect of the variables being investigated. It measures Tobin’s Q using the end of the fiscal year stock price. Using one single day as the base of calculation may ignore the fluctuation of the stock prices over the whole year.\u0000Practical implications – Given the findings, it is recommended that the company shall disclose and promote its corporate culture as a means of informing potential investors about the company’s strong commitment to doing business with a specific culture.\u0000Originality/value – The study examines the issue using cross-sectional data and divides the sample based on the size of the companies allowing it to seek more evidence on whether the main issue under investigation is sensitive to the size of the company.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47857836","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":"An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan","authors":"Rut Masidas Sibarani, Mika Debora Br. Barus, Puja Rizqy Ramadhan","doi":"10.33258/siasat.v7i4.135","DOIUrl":"https://doi.org/10.33258/siasat.v7i4.135","url":null,"abstract":"This study aims to determine the effect of budgetary participation on budgetary slack, the effect of information asymmetry on budgetary slack, the effect of budgetary participation and information asymmetry on budgetary slack at PT. ALFA SCORPII GATOT SUBROTO MEDAN. The object of research is the manager and staff of 32 people who are involved in budget preparation. The data collection method in this study used a questionnaire. The analysis technique used is multiple linear regression. The results of this study indicate that based on the results of the F test, it is known that budgetary participation and information asymmetry simultaneously have a significant effect on budgetary slack. Budget participation has a significant effect on budgetary slack. Information asymmetry has a significant effect on budgetary slack.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"95 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85859035","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":"An Analysis of the Health of SOE Bank (Conventional) With the Methodcamels Listed on BEI","authors":"Dessy Adriana Pakpahan, Rahima Boru Purba, Oktarini Khamilah Siregar","doi":"10.33258/siasat.v7i4.136","DOIUrl":"https://doi.org/10.33258/siasat.v7i4.136","url":null,"abstract":"This study aims to test and analyze the soundness of state-owned banks using the Capital, Assets, Management, Earning and Liquidity methods and sensitivity to market risk listed on the Indonesia Stock Exchange for the 2018-2020 period. This type of research is descriptive qualitative. The population of this study is state-owned banks listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method is census. The results showed that the soundness of Bank Negara Indonesia (Persero), Tbk, the soundness of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, State Savings Bank (Persero), Tbk calculated by the CAMELS method as a whole showed that Healthy predicate.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72936095","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":"Community Empowerment in Managing Household Waste (Case Study in Gampong Santan, Ingin Jaya District, Aceh Besar)","authors":"Fitria, Yani Prihatina Eka Furda","doi":"10.33258/siasat.v7i3.134","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.134","url":null,"abstract":"This study aims to describeDoes the community have the awareness and understanding to manage household waste in Gampong Santan, Want Jaya District, Aceh Besar District by using qualitative methods. Determination of informants in this study was carried outbypurposive samplingwith 10 informants. The results showed thatCommunity empowerment in managing household waste is starting to run well as it should. The residents of Gampong Santan have high enthusiasm in participating in the programs that have been carried out in dealing with the waste problem. The people of Gampong Santan have started to have awareness and desire to apply the knowledge they have gained from training in their respective homes. The people of Gampong Santan have also understood what and how waste should be handled properly without leaving a bad impact on their environment.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82439726","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":"An Effect of Individual Characteristics and Work Environment on Employee Motivation and Performance","authors":"Prasetyo Rizky Putra, Rindi Andika, Hasrul Azwar Hasibuan","doi":"10.33258/siasat.v7i3.133","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.133","url":null,"abstract":"The role of HR is increasing is important when viewed from the supply and demand side of the labor market, where human capital is the level of compatibility between demand and supply of labor with the quality and quantity of HR itself. Therefore, this study aims to determine the effect of individual characteristics and work environment on employee motivation and performance, and to determine the effect of employee motivation intervening on individual characteristics and work environment on performance. This study uses quantitative methods with the aim of testing hypotheses with the object of this research being all employees of PT. Merapi Utama Pharma Medan Branch, which is located at Jalan Tapian Nauli Pasar 1 No. 5 districts. Sunggal, Kel. Medan Sunggal, Medan 20138 with 76 employees consisting of marketing staff and administrative staff. This company is engaged in pharmaceutical wholesalers whose products are in the form of services in the distribution of medical devices, medicines, infusion fluids and equipment, as well as health food. PT. Merapi Utama Pharma distributes goods from the company or commonly called Principal to hospitals, pharmacies, outlets, supermarkets and mini markets. The data collection technique used a census because the total population was only 76 people. Hypothesis testing using path analysis. The results showed that individual characteristics had a significant effect on employee motivation and performance, the work environment had a significant effect on employee motivation but had no significant effect on performance. The test results show that employee motivation variables mediate the effect of individual characteristics and work environment on performance. This study updates the motivation variable as an intervening variable between individual characteristics variables, performance variables, research locations, and variable relationship models. The limitations of this study include the number of samples which are only 76 subjectivities. In addition, the re-examination should be conducted again in a different place with a larger sample.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90410458","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":"The Influence of Company Size, Working Capital, and Capital Structure on Profitability of Consumer Goods Companies Listed on the Indonesia Stock Exchange","authors":"Rizky Syah Fitri Lubis, Feby Milanie, Suwarno","doi":"10.33258/siasat.v7i3.132","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.132","url":null,"abstract":"This research was conducted to determine how the effect of firm size, working capital turnover, and debt to equity ratio on return on assets in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Data taken from www.idx.co.id. The data used was from 2012 to 2020. The research was conducted in 2022. The population in this research was 56 companies with 33 companies used as samples. This research used quantitative data that is processed with the Eviews 9 application with the panel regression method. The test results concluded that the variable company size and debt to equity ratio partially had a significant effect on return on assets, while working capital turnover partially did not have a significant effect on return on assets. Simultaneously, firm size, working capital turnover, and debt to equity ratio also had a significant effect on the return on assets of manufacturing companies in the consumer goods sector. The contribution given by the variables of firm size, working capital turnover, and debt to equity ratio to return on assets was 87.07%, while the level of closeness of the variables of firm size, working capital turnover, and debt to equity ratio to return on assets was very close or very strong. \u0000 ","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"124 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86763100","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":"Usage Effectiveness Analysis Direct Shopping Budget on Budget Based Performance at the District Office Helvetia Field","authors":"Evi Apriani, Mika Debora, Puja Riqki Ramadhan","doi":"10.33258/siasat.v7i3.131","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.131","url":null,"abstract":"This study aims to determine the effectiveness of the use of direct budgets in performance-based budgeting. The data taken in this study is an overview, at the district office of Medan Helvetia organizational structure and reports on the realization of regional revenue and expenditure budgets. Data collection techniques used are observation and interviews. The types of data used are qualitative and quantitative data. Sources of data used are primary data and secondary data. Data analysis using descriptive analysis techniques, namely collecting data according to the truth then the data is compiled, processed, and analyzed to provide an overview of existing problems, and the analysis of the realized effectiveness ratio is divided by the budget target multiplied by 100%. The results of the study show the effectiveness of using the 2021 direct expenditure budget for a performance-based budget of Rp. 8,783,038,738 or 80.77%, so that there is a budget difference of Rp.2,091,252,962. 77%. The effectiveness of the use of the direct expenditure budget on the performance-based budget in 2021 is Rp. 10,096,190,641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%. 641 or 83.38%. So that there is a difference in the budget deficit of Rp. 2,013,072,359. The level of budget effectiveness criteria used in 2021 is only quite effective because the presentation of its achievements is 83.38%.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80061071","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":"Analysis of Inventory Accounting Information System at PT. Namasindo Plas Medan","authors":"Marudut Lumban Gaol, Rahima Purba, Soulthan Saladin Batubara","doi":"10.33258/siasat.v7i3.129","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.129","url":null,"abstract":"The application of an accounting information system on inventory will provide many benefits for the company and management in running their business. Inventory has an important role, namely as a physical economic resource that needs to be held and maintained to support the sales process. This study aims to determine the inventory accounting information system at PT Namasindo Plas Medan. The method used is descriptive qualitative. The results show that the administrative system has been changed from a manual system to a computerized system that produces output that is useful for each user of the information. This is evidenced by the fact that all the components needed to support a valid system are owned by PT Namasindo Plas Medan and there are elements of internal control.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72775860","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":"Employee Performance Improvement at PT Cahaya Abadi Terang Medan Is Based on the Work Environment, Work Motivation, and Work Discipline","authors":"M. S. H. Lubis, Yohny Anwar, M. I. Indrawan","doi":"10.33258/siasat.v7i3.130","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.130","url":null,"abstract":"This research discusses the partial or simultaneous effect of environment factors, motivation, and discipline on employee performance at PT Cahaya Abadi Terang. A questionnaire was used to gather data from 65 employees of PT Cahaya Abadi Terang. This paper uses multiple linear regression. The study findings demonstrate a substantial simultaneous effect between the three factors and a partly significant influence between environment, motivation, and disciplinary variables on employee performance.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84183036","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":"Women and Mass Media Development in the 21st Century: Viz A Viz","authors":"Oluwaseun S. Osadola, Foluso O. Oyewumi, Ifedapo O. Osadola","doi":"10.33258/siasat.v7i3.125","DOIUrl":"https://doi.org/10.33258/siasat.v7i3.125","url":null,"abstract":"Women have employed the various channels of communication that covers broadcasting, newspapers, television, radio, internet for creating awareness, to express opinions, to educate the general public and enlighten women themselves on their rights and privileges.  The current state of the media as against what existed in the pre-colonial and colonial era has triggered participation of women in the development of the sector. While there are bourgeoning literatures on women generally, their role in education, home, economy, governance, agriculture, food security, child bearing and rearing, a narrower study focuses on the role of women in the development of mass media from a historical perspective, thus creating a gap in literature. To this end, this study delves into a historical appraisal of women and mass media development in the 21st century. The paper reviews existing debates on women and mass media development and goes further to assess their contributions to one another.","PeriodicalId":31923,"journal":{"name":"Jurnal Siasat Bisnis","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72788689","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}