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PENINGKATAN KEPUASAN KERJA DAN KINERJA GURU MELALUI KOMITMEN, BUDAYA ORGANISASI, MOTIVASI, DAN GAYA KEPEMIMPINAN GURU SLTA SEDERAJAT DI KABUPATEN ROKAN HILIR Rizaldi Putra; Nicholas Renaldo
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 1 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The low level of graduation from the national high school equivalent of Rokan Hilir is a result of the low quality of teacher performance. This study aims to determine the factors that influence job satisfaction and teacher performance. The sample of this study were 100 teachers, with a sample selection method is convenience sampling. Data collection used a Likert scale questionnaire. Analysis used Structural Equation Modeling. The results showed that organizational culture and commitment significantly influence job satisfaction. While organizational culture, job satisfaction, commitment, and motivation have a significant effect on performance. Rendahnya tingkat kelulusan ujian nasional SLTA sederajat Rokan Hilir merupakan dampak dari rendahnya kualitas kinerja guru. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi kepuasan kerja dan kinerja guru. Sampel penelitian ini sebanyak 100 guru, dengan metode pemilihan sampel adalah convenience sampling. Pengumpulan data menggunakan angket dengan skala likert. Analisis menggunakan Structural Equation Modelling. Hasil penelitian menunjukkan bahwa budaya organisasi dan komitmen berpengaruh signifikan terhadap kepuasan kerja. Sedangkan budaya organisasi, kepuasan kerja, komitmen, dan motivasi berpengaruh signifikan terhadap kinerja.
FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN Suyono Suyono; Suhardjo Suhardjo; Nicholas Renaldo; Sudarno Sudarno; Suci Fitria Sari
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 1 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i1.1110

Abstract

The development, technology, and the rapidly growing economy in Indonesia have an impact on corporate social responsibility and corporate value. This study aims to determine whether ROA, CR, DER affect Corporate Social Responsibility and Company Value. The population in this study were 22 textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample of this research is 17 companies selected based on the purposive sampling technique. Secondary data obtained on the IDX and Finance.yahoo.com. The exogenous variables used are ROA, CR, and DER. The data analysis technique used is multiple linear regression analysis using SmartPLS software. The results of this study indicate that the variables ROA and DER have no significant effect on CSR, while CR has a significant effect on CSR. The ROA, CR, and DER variables have a significant effect on Firm Value, while CSR has no significant effect on Firm Value. Manufacturing companies, especially the textile and garment sub-sector, are expected to continue to increase their CSR activities in accordance with the GRI-G4 disclosure standards, and be transparent in disclosing information about company activities related to corporate social responsibility (Corporate Social Responsibility) in their annual reports. Perkembangan pembangunan, teknologi serta perekonomian di Indonesia yang semakin berkembang pesat berdampak pada tanggung jawab sosial perusahaan dan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui apakah ROA, CR, DER berpengaruh terhadap Corporate Social Responsibility dan Nilai Perusahaan. Populasi penelitian ini adalah 22 perusahaan manufaktur sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Sampel penelitian ini sebanyak 17 perusahaan yang diseleksi berdasarkan teknik purposive sampling. Data sekunder yang diperoleh di BEI dan Finance.yahoo.com. Variabel eksogen yang digunakan adalah ROA, CR, dan DER. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SmartPLS. Hasil penelitian ini menunjukkan bahwa variabel ROA dan DER tidak signifikan terhadap CSR, sedangkan CR berpengaruh signifikan terhadap CSR. Pada variabel ROA, CR, dan DER berpengaruh signifikan terhadap Nilai Perusahaan, sedangkan CSR berpengaruh tidak signifikan terhadap Nilai Perusahaan. Perusahaan manufaktur khususnya sub sektor tekstil dan garmen diharapkan terus menambah aktivitas CSR sesuai dengan standar pengungkapan GRI-G4, dan transparan dalam mengungkapkan informasi tentang kegiatan-kegiatan perusahaan yang berhubungan dengan tanggung jawab sosial perusahaan (Corporate Social Responsibility) pada laporan tahunan
PENILAIAN HARGA SAHAM HIJAU PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2015-2019 Nicholas Renaldo; Suhardjo Suhardjo; Ienne Yoseria Putri; Jelia Juventia; Nuriman M. Nur
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 3 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i3.1463

Abstract

The inconsistency of changes in the share price of companies in the consumer goods industry sector with the Composite Stock Price Index is a unique phenomenon to study because companies in this sector are dominated by the mainboard. This research is important for assessing the company's stock price from the point of view of green good corporate governance, share ownership structure, environmental factors, and others as well as the formation of variable indicators for the External Assurance of Environmental Sustainability Report. The sample in this study were 26 companies in the consumer goods industry sector from 2015-2019. The analysis uses multiple linear regression methods for the valuation of stock prices and expert discussion for the formation of variable indicators. The results of regression analysis show that only the type of board and length of time on the stock exchange have a significant effect on stock prices. The results of the expert discussion show that there are several important indicators that companies must pay attention to for the sustainability of their business environment. Recommendations that can be given to companies are to regulate the components of corporate governance, regulate the company's ownership structure, and pay attention to the sustainability of the environment around the business. Recommendations for investors to be selective in choosing companies to invest in by taking into account various factors, especially good environmental sustainability. The development of a green assessment is not only on corporate governance and share prices, but can be carried out on all components to be analyzed. Ketidakkonsistenan perubahan harga saham perusahaan sektor industri barang konsumsi dengan Indeks Harga Saham Gabungan menjadi fenomena yang unik untuk diteliti karena perusahaan sektor ini didominasi oleh papan utama. Penelitian ini penting untuk menilai harga saham perusahaan dari sisi tata kelola perusahaan hijau yang baik, struktur kepemilikan saham, faktor lingkungan, dan lainnya serta pembentukan indikator variabel Jaminan Eksternal Laporan Keberlanjutan Lingkungan. Sampel pada penelitian ini adalah 26 perusahaan sektor industri barang konsumsi dari tahun 2015-2019. Analisis menggunakan metode regresi linier berganda untuk penilaian harga saham dan diskusi pakar untuk pembentukan indikator variabel. Hasil analisi regresi menunjukkan bahwa hanya variabel jenis papan dan lama di bursa memberikan pengaruh signifikan terhadap harga saham. Hasil diskusi pakar menunjukkan terdapat beberapa indikator penting yang harus diperhatikan perusahaan demi keberlanjutan lingkungan usahanya. Rekomendasi yang dapat diberikan kepada perusahaan adalah untuk mengatur komponen tata kelola perusahaan, mengatur struktur kepemilikan perusahaan, dan memperhatikan keberlanjutan lingkungan sekitar usaha. Rekomendasi untuk investor untuk dapat selektif dalam memilih perusahaan yang akan diinvestasikan dengan memperhatikan berbagai faktor terutama keberlanjutan lingkungan yang baik. Pengembangan green assessment tidak hanya pada tata kelola perusahaan dan harga saham, tetapi dapat dilakukan pada seluruh komponen yang akan di analisis.
PENILAIAN HARGA SAHAM BERBASIS WEB PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI TAHUN 2020 Nicholas Renaldo; Suhardjo Suhardjo; Ienne Yoseria Putri; Tandy Sevendy; Jelia Juventia
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 1 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

Fenomena terkait penurunan indeks saham perusahaan sektor aneka industri menjadi menarik karena beberapa metode yang umumnya digunakan investor dan peneliti dalam menilai harga saham perusaaan. Tujuan penelitian ini adalah untuk menganalisis faktor yang mempengaruhi harga saham dan menciptakan model penilaian yang baru. Analisis menggunakan regresi linier berganda dengan variabel dummy. Sampel sebanyak dua puluh sembilan perusahaan sektor aneka industri pada tahun 2020 dengan teknik pengambilan sampel purposive sampling. Hasil penelitian menunjukkan bahwa market leadership dan managerial ownership memberikan pengaruh signifikan terhadap harga saham, sedangkan environmental sustainability disclosure, corporate social responsibility disclosure, dan asymmetric information tidak memberikan pengaruh signifikan. Rekomendasi untuk perusahaan yakni mempertahankan posisi kepemimpinan pasar dan mengungkapkan seluruh aktivitasnya baik untuk keberlanjutan lingkungan maupun tanggung jawab sosial. Rekomendasi untuk investor adalah mempertimbangkan keberlanjutan lingkungan karena akan menjadi faktor yang penting dan tidak boleh di abaikan oleh investor. Model penelitian telah dapat digunakan untuk menilai harga saham berbasis web pada perusahaan sektor aneka industri tahun 2020 dan masa depan.
PENGARUH GOOD GOVERNANCE DAN WHISTLEBLOWING SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN RISIKO SANKSI PAJAK SEBAGAI MODERASI DI KPP PRATAMA PEKANBARU TAMPAN Yusrizal Yusrizal; Nicholas Renaldo; Mary Onasis Hasri
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is to determine and analyze the effect of Good Governance, Whistleblowing System, Good Governance with the Risk of Tax Sanction as a moderating variable, and Whistleblowing System with the Risk of Tax Sanction as a moderating variable to Taxpayer Compliance. Determination of the sample in this study uses accidental sampling. This research is using primary data which is obtained directly from the answers of questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Pekanbaru Tampan as respondents. The data analysis method used is multiple linear regression analysis with the SPSS version 21 program. The independent variable in this study is Good Governance dan Whistleblowing System, while the dependent variable is Taxpayer Compliance, and the moderating variable is the Risk of Tax Sanction. Results show that partially the Good Governance does affect taxpayer compliance, while Whistleblowing System does not affect taxpayer compliance. In addition, Good Governance which is moderated by the Risk of Tax Sanction has no effect on Taxpayer Compliance. The same case goes to Good Governance which is moderated by the Risk of Tax Sanction has no effect on Taxpayer Compliance. Implications for KPP Pratama Pekanbaru Tampan to understand the implementation of a whistleblowing system with good internal control, it will increase taxpayer compliance through training on the implementation of a whistleblowing system for employees. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Good Governance dan Whistleblowing System terhadap kepatuhan wajib pajak orang pribadi dengan risiko sanksi pajak sebagai moderasi di KPP Pratama Pekanbaru Tampan. Penentuan sampel dalam penelitian ini menggunakan accidental sampling. Penelitian ini menggunakan data primer yang diperoleh secara langsung dari jawaban atas kuesioner yang dibagikan kepada responden yaitu 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan bantuan program SPSS versi 21. Variabel independen dalam penelitian ini adalah Good Governance dan Whistleblowing System, sedangkan untuk variabel dependen yaitu kepatuhan wajib pajak, serta variabel moderasinya yaitu risiko sanksi pajak. Hasil penelitian menunjukkan bahwa secara parsial Good Governance berpengaruh terhadap kepatuhan wajib pajak, sedangkan whistleblowing system tidak berpengaruh terhadap kepatuhan wajib pajak. Selain itu, Good Governance yang dimoderasi oleh risiko sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Sama halnya dengan Whistleblowing System yang dimoderasi oleh risiko sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Implikasi terhadap KPP Pratama Pekanbaru Tampan untuk memahami penerapan whistleblowing system dengan pengendalian internal yang baik, maka akan meningkatkan kepatuhan wajib pajakmelalui pelatihan penerapan whistleblowing system kepada pegawai.
PENGARUH ROA, DER TERHADAP UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN MAKANAN DAN MINUMAN Suyono Suyono; Nicholas Renaldo; Tandy Sevendy; Ienne Yoseria Putri; Yuni Shara Sitompul
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 3 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study is to find out and analyze the effect of Return On Asset, Debt Equity Ratio on the Firm Size and the value of the company in manufacturing companies food and baverage sub-sector listed on the Indonesia Stock Exchange period 2015-2019. The population in this study were 23 food and beverage companies listed on Indonesia Stock Exchange in 2015-2019 and the number of samples that met the criteria in sampling were 17 food and beverage companies listed on the Indonesia Stock Exchange using purposive sampling techniques. The data collection method used is the documentation method, data that has been listed in IDX and Yahoo Finance. The analysis technique used in this search is multiple linier regression analysis.The results of the study prove that ROA variabel on Firm Size has a significant and negative effect, DER to Firm Size there is a significant and positive influence. The ROA variabel against PBV does not have a significant and positive. DER against PBV has a significant and negative effect. The Firm Size variabel on PBV is not significant and positive. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa pengaruh Return On Assets, Debt Equity Ratio terhadap Ukuran Perusahaan dan Nilai Perusahaan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Populasi dalam penelitian ini adalah 23 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dan jumlah sampel yang memenuhi kriteria dalam penarikan sampel adalah sebanyak 17 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling. Metode pengumpulan data yang digunakan adalah metode dokumentasi yaitu data yang sudah tercantum di IDX dan yahoo finance. teknik analisis data yang digunakan adalah analisis regersi linier berganda. Hasil penelitian ini membuktikan bahwa variabel ROA terhadap Firm Size berpengaruh signifikan dan negatif. Variabel DER terhadap Firm Size terdapat pengaruh signifikan dan positif. Variabel ROA terhadap PBV tidak berpengaruh signifikan dan positif. Variabel DER terhadap PBV berpengaruh signifikan dan negatif. Dan variabel Firm Size terhadap PBV tidak berpengaruh signifikan dan positif.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNTS RECEIVABLE IN SP CORPORATION Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.382

Abstract

This study aims to identify and determine the effectiveness of the internal control of accounts receivable at SP Corporation. The problems are there are outstanding accounts receivable and at the end of 2013-2019, that accounts receivable will be written off. The main model theory used in this research is COSO to detect internal control effectiveness. This research used descriptive analysis and sign test. The conclusion based on the results of the sign test calculation showed that internal control of accounts receivable in SP Corporation is not working effectively. SP Corporation has not implemented the control environment, risk assessment, control activity, and supervision and monitoring effectively.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNT RECEIVABLES IN E-RN TRADING BUSINESS Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Suyono Suyono; Suhardjo Suhardjo
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.455

Abstract

Large bad debt will disrupt cash flow in the business. This study aims to determine how the implementation of COSO-based internal control in the E-RN Trading Business. This research was conducted in Pekanbaru City, Riau. The data used in this study are primary data and secondary data. Collecting data using observation techniques, interviews, literature studies, and questionnaires. The research method uses descriptive analysis, binomial test, and sign test. The test results show that the control environment, risk assessment, and supervision and monitoring have not been effective in the E-RN Trading Business, but control activities and information and communication have been running effectively in the E-RN Trading Business. Overall testing shows that the implementation of the E-RN Trading Business internal control system is still less effective. Recommendations for E-RN Trading Business implements policies to limit and monitor employee actions so as not to deviate, comply with existing regulations and policies, and improve employee performance, conducts an analysis beforehand and pays attention to receivables, regularly holds meetings after a problem is discovered, and conducts unannounced checks once a week so that fraud does not occur.
The Use of Regression Models with Supply Chain Management to Increase Financial Satisfaction of Generation Z Layla Hafni; Nicholas Renaldo; Teddy Chandra; Ilham Thaief
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- The low level of financial satisfaction of Generation Z will make them stressed about their future. This study aims to improve the financial satisfaction of Generation Z with Multiple Linear Regression and Regression Models with interaction supply chain strategies. Samples were used as many as 246 respondents from 263 questionnaires distributed in Pekanbaru City using convenience and purposive sampling methods, namely the Generation Z age criteria. The results showed that in the first model there was a significant influence of Financial Behavior and Financial Knowledge partially on Financial Satisfaction. While the insignificant influence is partially affected by Financial Attitude and Financial Literacy on Financial Satisfaction. While the second research model shows that there is a significant influence on Financial Knowledge and Financial Literacy partially on Financial Satisfaction, while the insignificant influence is on the influence of Financial Attitude and Financial Behavior partially on Financial Satisfaction. The second model also uses supply chain strategies where Financial Knowledge is used as a moderator. The results show there is a significant influence of Financial Literacy on Financial Satisfaction but there is no significant effect of Financial Attitude and Financial Behavior partially on Financial Satisfaction. The first research model provides a better explanation than the second model. Both models show the significant influence of Financial Knowledge. Increasing Financial Knowledge and Financial Literacy through education will be very beneficial for Generation Z for their Financial Satisfaction.
Strategi Menurunkan Turnover Intention Akuntan Pada Kantor Jasa Akuntansi Pekanbaru Tahun 2021 Nicholas Renaldo; Rizaldi Putra; Suhardjo; Suyono; Ienne Yoseria Putri
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 8 No. 2 (2022): JABM Vol. 8 No. 2, Mei 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.2.588

Abstract

To retain the best talent in order to stay in the Accounting Services Office (ASO), good human resource management is an important part to compete with competitors through its accountants, especially in Pekanbaru city. The purpose of this study was to analyze the effect of Green Human Resources Management (GHRM) on turnover intention. The data collection method used in this study was through a questionnaire that was distributed to 122 accountants at KJA in Pekanbaru City which would be tested for the feasibility of the questionnaire before further analysis. The data analysis method used path analysis and sensitivity tests. The results of this study indicate that green training and development, green compensation, and green performance assessment each have a positive and significant effect on green organizational commitment. The variables of green training and development, green compensation, green performance assessment, and green organizational commitment each have a negative and significant effect on turnover intention. Sensitivity testing also showed consistent results. Green performance assessment has the biggest direct and indirect effect on turnover intention. Organizations pay attention to objectivity in evaluating employee performance so as not to lose the best employees in the organization. Organizations must also pay attention to green organizational commitment because it can mediate the three exogenous variables on turnover intention. Organizations must be able to maintain the commitment that has been embedded in the minds of employees so that they want to remain in the organization. Keywords: turnover intention, GHRM, path analysis, sensitivity tests, ASO