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All Journal International Journal of Business, Law, and Education Jurnal Ekonomi dan Bisnis East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Management Analytics
Ariadi, Wa
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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA DIMASA PANDEMI COVED- 19 Ariadi, Wa; Jatmika, Windi
ark:/00000/jeb.v12i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.036 KB) | DOI: 10.55049/jeb.v12i1.63

Abstract

To find out the regional financial capability and regional financial independence and the Index of Routine Expenditure Capability, the development of regional expenditures, routine expenditures, regional income and PAD and Papua Province transfer funds during the Covid-19 pandemic. This study uses time saries data with the data source of the realization of the Papua Province Regional Budget Revenue Report. The results of the analysis show that regional financial independence shows that they have a moderate level of independence, the routine spending ability index shows that the proportion of PAD's ability to finance routine expenditures is still below 20% of the total expenditure and the total Papuan provincial government budget and the proportion of developments for routine spending in 2020 This is quite significant and the total expenditure of the Papua Province regional government has actually increased during the pandemic, as is the proportion of PAD development. Keywords: Decentralization, Independence, Ability Index and growth
ANALISIS RASIO PROFITABILITAS DALAM MENGUKUR PERTUMBUHAN LABA USAHA PT. ASTRA INTERNATIONAL, Tbk Syafii, Muhamad; Ariadi, Wa; Rerung, Ahadi
ark:/00000/jeb.v14i2
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v14i2.119

Abstract

Penelitian ini bertujuan untuk mengetahui rasio profitabilitas PT. Astra Internasional, Tbk tahun 2015-2020 diukur berdasarkan return on equity, gross profit margin, net profit margin dan return on investment. Hasil peneliitian ini menunjukkan bahwa rata-rata nilai return on equity PT. Astra Internasional, Tbk selama tahun 2015-2020 sebesar 23,62%, dimana nilai tertinggi dicapai pada tahun 2015 yaitu sebesar 26,17% dan nilai terendah terdapat pada tahun 2019 dan 2020 yaitu masing-masing sebesar 21,07%. Rata-rata nilai return on investment tahun 2015-2020 yaitu sebesar 17,08%, dimana nilai tertinggi dicapai pada tahun 2015 yaitu sebesar 18,27% dan nilai terendah terdapat pada tahun 2019 yaitu sebesar 15,48%. Rata-rata nilai net profit margin tahun 2015-2020 adalah sebesar 17,08%, dimana nilai tertinggi dicapai pada tahun 2020 sebesar 28,09& dan nilai terendah terdapat pada tahun 2015 sebesar 12,57%. Sedangkan rata-rata nilai gross profit margin tahun 2015-2020 adalah sebesar 9,78%, dimana nilai tertinggi dicapai pada tahun2020 yaitu sebesar 10,37% dan nilai terendah terdapat pada tahun 2015 yaitu sebesar 9,39%. Pertumbuhan return on equity PT. Astra Internasional, Tbk pada tahun 2015-2020 berfluktuasi, dimana pada tahun 2016 mengalami penurunan sebesar 4,69% dari tahun sebelumnya tahun 2015, yaitu dari sebesar 26,17% menjadi sebesar 24,94%. Pada tahun 2017 return on equity mengalami kenaikan dari tahun sebelumnya tahun 2016 yaitu sebesar 2,78% yaitu dari sebesar 24,94% menjadi sebesar 25,63%, namun ditahun 2018 kembali mengalami penurunan sebesar 10,90% dari sebesar 25,63% menjadi sebesar 22,84%, begitu juga pada tahun 2019 return on equity turun sebesar 7,77% dari tahun sebelumnya yaitu dari sebesar 22,84% menjadi 21,07%, sedangkan pada tahun 2020 return on equity perusahaan kembali mengalami kenaikan hanya sebesar 0,01%. Return on investment tahun 2015-2020 juga cukup berfluktuatif, dimana pada tahun 2016 return on investment mengalami penurunan sebesar 6,75%, tahun 2017 return on investment mengalami kenaikan sebesar 3,70%, namun tahun 2018 kembali turun sebesar 7,33%, begitu juga ditahun 2019 return on investment turun sebesar 5,44%, namun pada tahun 2020 return on investment perusahaan kembali mengalami kenaikan sebesar 13,95%. Net profit margin tahun 2015-2020 cenderung mengalami kenaikan, meskipun pada tahun 2018 mengalami penurunan sebesar 10,54%. Pada tahun 2016 naik sebesar 13,19%, kemudian tahun 2017 kembali mengalami kenaikan sebesar 18,74%. Pada tahun 2019 turun sebesar 3,04%, dan tahun 2020 mengalami kenaikan yang cukup sinifikan yaitu sebesar 80,40%. Gross profit margin tahun 2017-2019 cenderung mengalami penuruan, dimana tahun 2017 mengalami penurunan sebesar 4,83%, tahun 2018 turun sebesar 0,73% dan pada tahun2019 kembali turun sebesar 0,99%, sedangkan pada tahun 2020 mengalami kenaikan sebesar 9,12%.
Pengaruh Belanja Modal dan Belanja Pegawai Terhadap Pendapatan Asli Daerah Pemerintah Provinsi Papua Treza Tampubolon, Lusyana; Ariadi, Wa
ark:/00000/jeb.v15i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v15i1.151

Abstract

Penelitian ini bertujuan untuk mengetahui apakah belanja modal dan belanja pegawai secara parsial dan simultan berpengaruh pada PAD. Hasil penelitian menunjukkan bahwa jika belanja modal (X1) dan belanja pegawai (X2) nilainya sama dengan 0, maka Pendapatan Asli Daerah (Y) akan mengalami penurunan. , besarnya nilai R adalah 0,928 yang bermakna bahwa semua variabel bebas mempunyai hubungan meskipun hubungan tersebut adalah sangat kuat, dan hal ini di pertegas dengan besarnya nilai dari Adjusted R Squarenya 85,5% variabel belanja modal (X1) dan Belanja Pegawai (X2) mempunyai pengaruh yang sangat kuat pada Pendapatan Asli Daerah (Y) yang dibuktikan dengan hasil uji hipotesis. Variabel belanja modal (X1) berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah, karena nilai thitung lebih besar dari nilai ttabel (2,966 ˃ 2,447) dan nilai sig. lebih besar dari alfa (0,041 ˂ 0,05), dengan demikian maka hipotesis pertama diterima. Untuk hasil uji pada variabel belanja pegawai (X2) menunjukkan bahwa berpengaruh negatif tidak signifikan terhadap Pendapatan Asli Daerah Provinsi Papua, karena nilai thitung lebih kecil dari nilai ttabel 4,795˃2,447) dan nilai sig. lebih besar dari alfa (0,009 ˂ 0,05).
The Effect of Capital Structure, Financial Literacy and Technology Adoption on Financial Reporting Efficiency in the Indonesian Food & Beverage Industry Thanne, Stevanus; Ariadi, Wa; Rerung, Ahadi
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education (ongoing)
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.654

Abstract

This study examines the influence of capital structure, financial literacy, and technology adoption on the efficiency of financial reporting in the Indonesian Food & Beverage (F&B) sector. Using survey questionnaires and data analysis with SPSS version 26, a sample of 150 enterprises from different industrial groups was analyzed. Descriptive statistics, correlation analysis, multiple regression analysis, and mediation analysis were performed to investigate the relationships among the research variables. The findings show important positive connections between levels of financial knowledge, practices of adopting technology, and efficiency in financial reporting. However, metrics related to capital structure did not have a significant impact. Mediation research shows that financial literacy levels partly mediate the connection between technology use and financial reporting efficiency. These results highlight the significance of knowledge and skills of individuals and the technical systems in improving the way financial information is reported in the Indonesian food and beverage industry.
The Effect of Bullying and Work Discipline on Employee Productivity with Compensation as an Intervening Variable at Cipta Indah Group Merauke Johansyah, Nicholas; Ariadi, Wa; Meliala, Janita S.
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10470

Abstract

This study is entitled The Effect of Bullying and Work Discipline on Employee Productivity with Compensation as an Intervening Variable at Cipta Indah Group Merauke. The aim is to determine and analyze whether bullying and work discipline have a positive and significant effect directly or indirectly through compensation on productivity at PT CIG Group. The number of samples used was 108 employees. The data analysis used is Partial Least Square (PLS) regression to test the hypotheses proposed in the study. The results of this study indicate that the direct effect of bullying and compensation on work productivity shows an insignificant effect. As for the direct effect of work discipline and work productivity, it has a significant effect. As for the direct effect of bullying and work discipline on compensation, it shows a significant influence and relationship. For the results of the indirect effect of the variables of bullying and work discipline on productivity with compensation as an intervening variable, it shows that compensation is not able to mediate or cannot be a mediator for bullying and work discipline.
The Effect of Work Discipline and Organizational Culture on Employee Morale with Work Motivation as an Intervening Variable at the Public Works and Spatial Planning Office of Boven Digoel Regency. Murniati, Murniati; Ariadi, Wa; Meliala, Janita S.
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10609

Abstract

This study discusses the effect of work discipline and organizational culture on employee morale with work motivation as an intervening variable at the Public Works and Spatial Planning Office of Boven Digoel Regency. This research uses quantitative methods with an associative approach. The results concluded that work motivation is not able to mediate the effect of work discipline on employee morale. The effect of organizational culture on employee morale at the Public Works and Spatial Planning Office of Boven Digoel Regency will be greater if done through work motivation. The direct effect of organizational culture on morale is smaller than the indirect effect of organizational culture on morale. It can be concluded that work motivation is able to mediate the effect of organizational culture on employee morale. Recommendations, the leadership of the Public Works and Spatial Planning Office of Boven Digoel Regency should improve work discipline by providing examples and disciplinary sanctions according to violations committed by subordinates, need to improve their organizational culture by increasing awareness in carrying out their responsibilities. To increase work enthusiasm, it can be done by providing motivation to each employee in order to create the desired goals.
The Effect of Organizational Culture and Leadership on Work Quality Mediated by Discipline and Job Satisfaction at the Merauke District Court Sinaga, Pantas; Meliala, Janita S.; Ariadi, Wa
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.10736

Abstract

This study aims to determine the effect of organizational culture and leadership, on work quality mediated by work discipline and job satisfaction in the Merauke District Court. The type of research used is quantitative research through comparative causation. The population is 31 people, the sample is taken from all populations. Data collection procedures in the form of questionnaires, interviews, and literature studies. Furthermore, descriptive analysis was carried out.  Path Analysis is used to test the direct effect and indirect effect. Based on the direct effect test conducted, the results show that there is an insignificant effect and a significant effect. The results of direct influence testing show that the insignificant influence is organizational culture on job satisfaction, leadership influence on work discipline, organizational culture influence on work quality and leadership influence on work quality. The indirect effect of the research variables that become mediators with significant results shows that work discipline is able to mediate or become an introduction to organizational culture to work quality. Recommendations, to increase job satisfaction at the Merauke District Court Office, it is necessary to strive through norms, habits, traditions in general in doing something in the organization as well as through characteristics as an increase in the capacity of organizational culture.
Co-Authors Janita S. Meliala, Janita S. Jatmika, Windi Johansyah, Nicholas Murniati . Rerung, Ahadi Sinaga, Pantas Syafii, Muhamad Thanne, Stevanus Treza Tampubolon, Lusyana