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PENGARUH KINERJA KEUANGAN DAERAH TERHADAP BELANJA MODAL (STUDI PADA PEMERINTAH DAERAH KABUPATEN/KOTA SE-JAWA BARAT PERIODE TAHUN ANGGARAN 2012-2017) Irma Novita; Nunung Nurhasanah
BUANA ILMU Vol 4 No 2 (2020): Buana Ilmu
Publisher : Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/bi.v4i2.1050

Abstract

The research aims to know, analyze and explain the area's financial performance as measured by dependency ratio, PAD effectiveness ratio, efficiency ratio, fiscal space ratio, SILPA financing rate ratio and BUMD contribution ratio as well as its effect on the shopping ratio, both partially and simultaneously towards the allocation of capital expenditure in APBD. The research population is the entire local government district/city in West Java in 2010-2017. The results showed that the average local government district/city in West Java in 2010-2017 has a capital expenditure ratio and low BUMD contribution ratio, fiscal space ratio and SILPA medium financing rate ratio, with dependence rate to high central government and still less efficient in spending management, but it has high PAD effectiveness. Key Words: Keywords: dependency ratio, PAD effectiveness ratio, efficiency ratio, fiscal space ratio, SILPA financing rate ratio, BUMD contribution ratio, shopping ratio Penelitian ini bertujuan untuk mengetahui, menganalisis dan menjelaskan kinerja keuangan daerah yang diukur dengan rasio ketergantungan, rasio efektivitas PAD, rasio efisiensi, rasio ruang fiskal, rasio tingkat pembiayaan silpa dan rasio kontribusi BUMD serta pengaruhnya terhadap rasio belanja, baik secara parsial maupun simultan terhadap alokasi belanja modal dalam APBD. Populasi penelitian adalah seluruh pemerintah daerah kabupaten/kota se Jawa Barat pada tahun 2010 -2017. Hasil penelitian menunjukkan bahwa rata-rata pemerintah daerah kabupaten/kota se Jawa Barat pada tahun 2010 -2017 memiliki rasio belanja modal dan rasio kontribusi BUMD yang rendah, rasio ruang fiskal dan rasio tingkat pembiayaan Silpa sedang, dengan tingkat ketergantungan kepada pemerintah pusat tinggi dan masih kurang efisien dalam pengelolaan belanja, namun memiliki efektivitas PAD tinggi. Kata Kunci: Rasio ketergantungan, Rasio efektivitas PAD, Rasio efisiensi, Rasio ruang fiskal, Rasio tingkat pembiayaan silpa, Rasio kontribusi BUMD, Rasio Belanja
Kompetensi, Komitmen Organisasi, dan Motivasi terhadap Kinerja Karyawan Verbasar Perum Peruri Karawang Nunung Nurhasanah; Panggita Inoprasetya
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.6477

Abstract

ABSTRACTHuman resources in the company have a very important role and function for the achievement of company goals. The success or failure of the company in achieving its goals is very much dependent on the ability of its human resources or employees. High employee performance can be achieved if all elements in the company are well integrated and able to carry out their roles. Employee performance conditions in this study as the dependent variable. While the independent variables are Employee Competence, Organizational Commitment and Motivation. The population in this study were 135 employees of the Verbasar Perum Peruri Section.The results of this study using path analysis state that the partial effect of competence on performance is 26.5%. This shows that competence has a positive contribution to performance. Partial effect of organizational commitment on performance amounted to 62.1%. This shows that organizational commitment has a positive contribution to performance. The partial influence of motivation on performance is 4.4%. This shows that motivation has a positive contribution to performance. Competence, Organizational Commitment and Motivation have an effect on performance with the sig value test criteria. (0.000) <α (0.05) and fcount (16.609)> t table (1.390), then H0 is rejected. Total Influence of Competence (X1), Organizational Commitment (X2) and Motivation (X3) has a contribution to Performance (Y) of 93.0% while the remaining 7% is the contribution of other variables (ε) which are not studied. Keywords                    : Employee Competence; Organizational Commitment; Work Motivation; Employee Performance.Correspondence to      : nunungnurhasanah@feb.unsika.ac.id ABSTRAK Sumber daya manusia di perusahaan memiliki nilai yang sangat tinggi peran dan fungsi penting bagi pencapaian tujuan perusahaan. Berhasil tidaknya perusahaan dalam mencapai tujuannya sangat bergantung pada kemampuan sumber daya manusia atau karyawannya. Kinerja karyawan yang tinggi dapat tercapai jika semua elemen dalam perusahaan terintegrasi dengan baik dan mampu menjalankan perannya. Kondisi kinerja pegawai dalam penelitian ini sebagai variabel terikat. Sedangkan variabel bebasnya adalah Kompetensi Karyawan, Komitmen Organisasi dan Motivasi. Populasi dalam penelitian ini adalah 135 karyawan Bagian Verbasar Perum Peruri. Hasil penelitian dengan menggunakan analisis jalur menyatakan bahwa pengaruh secara parsial kompetensi terhadap kinerja sebesar 26,5%. Hal tersebut menunjukkan bahwa kompetensi memiliki kontribusi yang positif terhadap kinerja. Pengaruh parsial komitmen organisasi terhadap kinerja sebesar 62,1%. Hal tersebut menunjukkan bahwa komitmen organisasi memiliki kontribusi yang positif terhadap kinerja. Pengaruh parsial motivasi terhadap kinerja adalah 4,4%. Hal tersebut menunjukkan bahwa motivasi mempunyai kontribusi yang positif terhadap kinerja. Kompetensi, Komitmen Organisasi dan Motivasi berpengaruh terhadap Kinerja dengan kriteria uji nilai sig. (0,000) <α (0,05) dan fhitung (16,609)> t tabel (1,390), maka H0 ditolak. Total Pengaruh Kompetensi (X1), Komitmen Organisasi (X2) dan Motivasi (X3) memiliki kontribusi terhadap Kinerja (Y) sebesar 93,0% sedangkan sisanya 7% merupakan kontribusi variabel lain (ε) yang tidak diteliti. Kata Kunci      : Kompetensi Karyawan; Komitmen Organisasi; Motivasi Kerja; Kinerja karyawan.
DETERMINAN KINERJA KEUANGAN (STUDI PADA BANK CAMPURAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2013-2018) Nunung Nurhasanah; Darminto Darminto
Pro Bisnis Vol 14, No 1: Februari (2021)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v14i1.1201

Abstract

Penelitian ini berusaha menganalisis pengaruh NIM, BOPO dan CAR terhadap kinerja keuangan pada bank campuran di BEI. Sampel penelitian berjumlah 14 yang didapatkan dengan purposive sampling. Pendekatan deskriptif dengan analisis linier berganda menjadi metode analisis dalam penelitian ini. Hasil yang diperoleh kinerja keuangan dengan nilai sebesar 2,91% pada kriteria sangat sehat.  Net Interest Margin dengan nilai sebesar 5,24% pada kriteria sangat sehat. Beban Operasional terhadap Pendapatan Operasional dengan nilai sebesar  80,87% pada kriteria sangat sehat. Capital Adequacy Ratio dengan sebesar nilai 17,11% kriteria sangat sehat.  NIM dan CAR menunjukkan adanya pengaruh positif namun tidak signifikan terhadap kinerja keuangan, sementara BOPO tercatat memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan. Berdasarkan uji simultan maka NIM, BOPO dan CAR memiliki pengaruh positif dan signifikan terhadap kinerja keuangan dengan total pengaruh sebesar 72,8 persen
Pengaruh Integritas, Komunikasi dan Budaya Organisasi terhadap Kinerja Karyawan pada PT. Gajah Putih Lestari, Banda Aceh Endang Sumardi; Sonny Hersona GW; Nunung Nurhasanah
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 1 (2022): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i1.338

Abstract

This study became carried out to research the have an impact on of integrity, communique and organizational way of life on employee overall performance at PT. Gajah Putih Lestari, Banda Aceh. This research makes use of quantitative strategies with descriptive and verification methods. The sample on this examine were ninety five human beings as employees of PT. Gaja Putih Lestari Banda Aceh using the Slovin technique in figuring out the pattern. The validity of the facts accomplished consisted of validity and reliability tests and classical assumption tests together with normality, multicollinearity, and heteroscedasticity checks. The statistics evaluation approach used is the size variety approach, with more than one regression analysis with the help of research equipment the usage of SPSS model 25.primarily based on the analysis that has been completed, the variables of integrity, verbal exchange, organizational lifestyle and worker performance have a small suggest price in comparison to the same old deviation, which means that each variable has a small exchange. From the results of SPSS information processing version 25. The correlation coefficient between the integrity and verbal exchange variables is 0.814, the organizational culture variable and employee performance is 0.252. which means that that the variable of integrity with verbal exchange has a very strong have an impact on, while the variable of organizational way of life and worker overall performance has a very small impact. The partial effect of the integrity variable on worker overall performance is 0.109 with a sig price of 0.1/2 extra than 0.05, so integrity has no high quality and tremendous impact on employee overall performance. The have an impact on of the communique variable on worker overall performance is zero.127 with a sig price of 0.029, that's smaller than 0.05, because of this that verbal exchange has a wonderful effect on employee performance. The partial impact of organizational subculture on employee overall performance is zero.167 with a sig value of zero.027, which is smaller than zero.05, this means that that organizational lifestyle has a positive and full-size effect on worker overall performance. The simultaneous impact of the variables of integrity, communique and organizational lifestyle on worker performance has a sig value of zero.003 that's smaller than zero.05, which means that that the variables of integrity, verbal exchange and organizational subculture have a big impact on employee performance.
Dampak Kebijakan Learning From Home Terhadap Hasil Belajar dan Motivasi Belajar Ditinjau Dari Tingkat Stres Mahasiswa: Studi di Universitas Panca Bhakti, Pontianak, Kalimantan Barat Muhammad Adhimawan Wijaya; Hersona Sonny; Nunung Nurhasanah; DJ Suyaman
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 1 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i1.378

Abstract

This study aims to analyze the effect of implementing learning from home (LFH) on stress levels, learning outcomes and student motivation, as well as analyzing constraints and describing student opinions regarding the implementation of LFH. This research was conducted at Panca Bhakti University, Pontianak, West Kalimantan with the research subjects being 33 students of the 2019 Management Study Program. This study uses a combination of quantitative and qualitative analysis methods. Data was collected by distributing questionnaires to obtain data related to the implementation of LFH, learning motivation, and stress levels. Furthermore, the measurement of learning outcomes obtained from the calculation of the value of student assignments after attending lectures in LFH is carried out. To explore obstacles and student opinions regarding LFH, interviews were conducted with selected subjects. The results showed that there was no significant effect between the application of LFH and the stress level of students on learning outcomes, while for the motivation variable it was known that there was a significant effect on the application of LFH and the stress level of students.
The EFFECT OF FEE BASED INCOME, OPERATIONAL COSTS ON OPERATIONAL INCOME (BOPO) AND DISTRIBUTION OF CREDIT ON PROFITABILITY (ROA) IN. BANK BJB, Tbk PERIOD 2015 - 2020 Lismadonna Br. Pohan; Nunung Nurhasanah; Didit Supriyadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2430

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This study aims to provide empirical evidence about the effect of fee-based income, Operational Expenses on Operational Income (BOPO), and credit distribution on profitability (ROA) of Bank BJB, Tbk. The research sample used is from 2015 - 2020. The method of analysis used is multiple linear regression with the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that the fee-based income variable had a significant and positive effect on the profitability of Bank BJB, Karawang Branch. Meanwhile, BOPO and lending had a significant but negative effect on profitability. Simultaneously fee-based income, Operating Expenses on Operating Income (BOPO), and credit distribution have a significant effect on the profitability of Bank BJB Karawang Branch for the period 2015 to 2020.
The Pengaruh Net Interest Margin, Return On Equity Dan Debt To Equity Ratio Terhadap Harga Saham Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 -2020 Wisnu Lesmono; Nunung Nurhasanah; Didit Supriyadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2700

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The stock market price is a marker dimension of the company's results, namely how far management has managed to manage the company on behalf of shareholders. Evaluation of stock prices can be done by several methods, in certain ways the calculation of stock prices can be done using a form of financial comparison analysis. The purpose of this study is to determine the effect of Net Interest Margin, Return On Equity and Debt To Equity Ratio on stock prices in banks listed on the Indonesia Stock Exchange for the period 2016 - 2020. The type of research conducted is an empirical study of banking companies listed on the IDX. with a quantitative approach. Determination of the sample is done by purposive sampling. In this study, the sample taken was 45 banks with data for the 2016-2020 period. Data collection is done by recording directly on the data that has been published. The data analysis technique used is multiple linear regression where the independent variables are NPM, ROE and DER while the dependent variable is stock price. The results of the study show that there is an influence between NPM, ROE and DER simultaneously on stock prices in banks listed on the IDX for the period 2016 to 2020. Keywords: net interest margin, return on equity, debt to equity ratio, stock price.
Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Dan Resiko Kredit Terhadap Profitabilitas Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010 - 2020 Renal Adi Prayoga; Didit Supriyadi; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3298

Abstract

This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (2) Does the Capital Adequacy Ratio (CAR) affect profitability, (3) Does credit risk have a significant effect on profitability (4) Does the Operational Cost of Operating Income, Capital Adequacy Ratio (CAR) and credit risk simultaneously have a significant effect on profitability. The data used in the study was obtained from the Financial Statements of the publications of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The data analysis technique used is multiple linear regression. The results of this study indicate that the Operating Cost of Operating Income (BOPO) has a significant but negative effect on profitability, Capital Adequacy Ratio (CAR) has no significant and negative effect on profitability, credit risk has a positive and significant effect on profitability. Simultaneously shows the results that the Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR) and credit risk have a significant effect on the profitability of state-owned commercial banks for the 2010-2020 period. Keywords: Bopo, car, credit risk, profitability
The Pengaruh Return On Asset, Debt To Equity Ratio Dan Debt To Total Asset Ratio Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Iindonesia (BEI) Periode 2016 - 2020 Ratna Nadia Sari; Nunung Nurhasanah; Sonny Hersona
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3352

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This study aims to determine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on stock prices. With a population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach with descriptive verification method. The sample in this study was determined by purposive sampling technique, so that the sample that met the criteria for taking this sample was 20 companies. The data collection technique in this study uses documentation techniques, with data analysis techniques using Multiple Linear Regression Analysis. The results of this study conclude that partially Return On Assets (ROA) has a negative and insignificant effect on stock prices, Debt to Equity Ratio (DER) has a positive and significant effect on stock prices and Debt to Assets Ratio has a negative but significant effect on stock prices. And simultaneously Return On Assets (ROA), Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) to stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. Keywords: Return On Asset, Debt to Equity Ratio, Debt to Total Asset Ratio, Stock Price
The Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Yang Berdampak Pada Kinerja Salesman Pada Honda Kumala Karawang Widjaja Makmur; Sonny Hernosa; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2532

Abstract

This study aims to provide empirical evidence about the effect of compensation, work environment on job satisfaction which has an impact on salesman performance at Honda Kumala Karawang. The population and research sample used were 83 sales people with the sampling technique being the saturated sampling method. The analytical method used is path analysis. The results showed that compensation and work environment partially had a positive and significant effect on salesman job satisfaction at Honda Kumala Karawang, compensation and work environment partially had a positive and significant effect on salesman performance at Honda Kumala Karawang and job satisfaction partially had a positive and significant effect on salesman performance on Honda Kumala Karawang. Simultaneously shows that compensation and work environment on job satisfaction have a positive and significant impact on the performance of Salesman Honda Kumala Karawang. Keywords: compensation, work environment, job satisfaction, performance