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All Journal Journal of Accounting Auditing and Business BISMA Cendekia Journal of Management Accounting Business and International Research Journal of Business Management and Economic Development Jurnal Informasi Akuntansi
Kesuma, Indrawati Mara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Perceived Organization Support and Work Engagement toward Employee Performance with Motivation as Mediating Variable Suwarno, Suwarno; Kesuma, Indrawati Mara; Aprianto, Ronal; Anggraini, Susia; Nuraini, Betti; Paleni, Herman; Surajiyo, Surajiyo
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.136

Abstract

PT. Pos Indonesia is a company that is State-Owned Enterprise (BUMN) engaged in courier services, logistics and financial services throughout Indonesia. This study aims to determine the perception of organizational support and work involvement on performance with motivation as a mediating variable. The research method used is quantitative and the sample in this study is 33 employees at PT. Pos Indonesia Lubuklinggau and collected 33 respondent questionnaires. The data analysis technique uses SEM Partial least squares with the help of the smart PLS 3.2.9 application to collect data using a questionnaire. The results of this study indicate 1. Perceived organization support has a positive but not significant effect on motivation 2. Work engagement has a positive and significant effect on motivation 3. Perceived organization support has a positive and significant effect on performance 4. Work engagement has a positive and significant effect on motivation 5 Motivation has a positive and significant effect on motivation significant to performance 6. Motivation cannot mediate perceived organizational support on performance 7. Motivation has been shown to mediate work engagement on performance.
Product Quality, Brand Image and Brand Trust Towards Customer Satisfaction of Telkomsel SIM Card Users in Lubuklinggau City Nurlael, Sarifa; Aprianto, Ronal; Rabeta, Yulpa; Suwarno, Suwarno; Kesuma, Indrawati Mara
Journal Of Accounting Management Business And International Research Vol 1, No 2 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.954 KB) | DOI: 10.57235/jambuair.v1i2.13

Abstract

This study aims to determine the influence of product quality, brand image and brand trust on customer satisfaction of Telkomsel SIM card users in Lubuklinggau city. In this study, data collection was carried out by distributing questionnaires to 80 respondents of Telkomsel customers in Lubuklinggau city using the incidental sampling method to find out respondents' responses to existing variables. The analysis was carried out using the Structural Equation Modeling (SEM) method based on partial least squares (PLS). The results of the analysis show that product quality has a positive and significant effect on telkomsel sim customer satisfaction, brand image has a positive and significant effect on telkomsel sim customer satisfaction. And the brand trust variable has a positive and significant effect on the satisfaction of TelkomseI SIM card handling.
Analisis Likuiditas, Solvabilitas dan Rentabilitas Terhadap Kinerja Keuangan di Koperasi Simpan Pinjam Muda Karya Andriani, Tika; Anggraini, Dewi; Fitria, Fitria; Kesuma, Indrawati Mara
BISMA Cendekia Vol. 4 No. 1 (2023): BISMA Cendekia - September 2023
Publisher : Politeknik Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56473/bisma.v4i1.105

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Kinerja Keuangan pada Koperasi Simpan Pinjam Muda Karya Kota Lubuklinggau Tahun 2016-2020 dengan menggunakan Analisis Rasio Likuiditas, Solvabilitas dan Rentabilitas. Teknik pengumpulan data pada penelitian ini yaitu observasi,wawancara, dan dokumentasi. Penelitian ini menggunakan metode Deskriptif pendekatan Kuantitatif. Hasil penelitian ini dengan menggunakan Rasio Likuiditas yang terdiri dari Current Ratio, Quick Ratio dan Cash Ratio. Current Ratio tahun 2016-2020 dikategorikan “Sehat”, Quick Ratio tahun 2016-2020 dikategorikan “Sehat”, kemudian Cash Ratio tahun 2016-2019 dikategorikan “Sehat”, dan ditahun 2020 mengalami penurunan dan dikategorikan ”Cukup Sehat”. Rasio Solvabilitas dengan menggunakan Debt to Asset Ratio dan Debt to Equity Ratio. Debt to Asset Ratio tahun 2016 diketegorikan “Kurang Sehat”, tahun 2017-2020 dikategorikan ‘Tidak Sehat”. Debt to Equity Ratio tahun 2016 dikategorikan Kurang Sehat”, tahun 2017 dan 2018 dikategorikan “Tidak Sehat” kemudian tahun 2019-2020 dikategorikan “Sangat Tidak Sehat”. Rasio Rentabilitas dengan menggunakan Return On Asset dan Return On Equity. Return On Asset tahun 2016-2017 dikategorikan “Cukup Sehat”, tahun 2018-2020 dikategorikan “Kurang Sehat”. Return On Equity tahun 2016, 2017 dan 2018 dikategorikan “Cukup Sehat”, tahun 2019 -2020 dikategorikan “Kurang Sehat”.
The Influence of Good Corporate Governance on Firm Value with Financial Performance as a Moderation Andrinaldo, Arisky; Kesuma, Indrawati Mara; Alfarizi, Randi
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.54157

Abstract

This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and audits all have significant moderating effects, enhancing the positive relationship between financial performance and firm value. Independent commissioners and directors ensure effective utilization of financial gains and risk mitigation, while independent audits ensure the reliability and transparency of financial reporting, building investor trust and confidence. Combining insights from both analyses, the study concludes that effective corporate governance is paramount in maximizing firm value. Strong governance structures, including the inclusion of independent commissioners, directors, and auditors, not only directly enhance firm value but also amplify the positive effects of financial performance. This study emphasizes the need for stakeholders and policymakers to prioritize strengthening corporate governance frameworks to achieve sustainable value creation.
Analisis Kinerja Keuangan Sebelum Dan Saat Pandemi Covid- 19 Pada Gubug Makan Mang Engking Sebroyot Lubuklinggau Meliani, Inggit Naula; Triharyati, Eri; Kesuma, Indrawati Mara
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 3 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 3 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i3.1077

Abstract

Penelitian ini menggunakan analisis rasio keuangan untuk membandingkan kesehatan keuangan Gubug Makan Mang Engking Sebroyot Lubuklinggau sebelum dan sesudah epidemi covid-19. Penelitian ini menggunakan metodologi kuantitatif deskriptif dan mengambil datanya dari sumber sekunder, yaitu laporan laba rugi dan neraca perusahaan yang diteliti, Gubug Makan Mang Engking Sebroyot Lubuklinggau. Metode analisis data antara lain menentukan indikator kuantitatif seperti Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return on Equity (ROE), kemudian membandingkan hasil tersebut dengan standar penilaian yang ditetapkan dalam Peraturan Menteri Negara Koperasi dan UKM Republik Indonesia. Nomor 06/M.KUKM/2006 di Indonesia. Studi ini menemukan bahwa CR yang dihitung pada tahun 2014 menghasilkan nilai 654% pada tahun 2019, dan 1090% pada tahun 2020; DAR yang dihitung pada tahun 2019 menghasilkan nilai sebesar 19,59% pada tahun 2019, dan 23,35% pada tahun 2020; TATO yang dihitung menghasilkan nilai 2,5X pada tahun 2019, dan 1,8X pada tahun 2020; dan ROE yang dihitung menghasilkan nilai sebesar 14,83% pada tahun 2019, dan 6,90% pada tahun 2020. Dapat disimpulkan bahwa kinerja keuangan TATO tahun 2019-2020 berada pada kategori Sehat sesuai kriteria evaluasi Peraturan Menteri Negara Koperasi dan UKM RI Nomor 06/M.KUKM/2006. Ini berlaku baik untuk CR dan DAR. Sedangkan untuk ROE berada di zona Cukup Sehat tahun 2019 tapi zona Kurang Sehat tahun 2020.
Co-Authors Alfarizi, Randi Andrinaldo, Arisky Anggraini, Susia Betti Nuraini Dewi Anggraini Fitria Fitria Meliani, Inggit Naula Nurlael, Sarifa Paleni, Herman Rabeta, Yulpa Ronal Aprianto Surajiyo Surajiyo Suwarno Suwarno Tika Andriani Triharyati, Eri