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All Journal COMPETITIVENESS JOURNAL Journal of Economic, Management, Accounting and Technology (JEMATech)
Mukhtar Galib
STIM Lasharan Jaya Makassar
Economics, Econometrics & Finance

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SISTEM PENILAIAN KINERJA PEGAWAI DI RSUD SALEWANGAN MAROS Hikmah Nurdin; Mukhtar Galib; Muharram Muharram
COMPETITIVENESS Vol 9, No 1 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v9i1.4394

Abstract

AbstractCurrently, Salewangan Maros Hospital began to design the development of employee performance assessment system. Salewangan Maros Hospital is still trying to find forms and mechanisms of assessment in accordance with the working climate and organizational culture in the hope that the employee performance assessment runs effectively and efficiently, therefore to support it is certainly needed accurate data and information about the existing performance assessment system so that it can be seen in terms of its advantages and weaknesses, which subsequently become a reference in the development of existing systems. In this study using qualitative data analysis and informants involved are those who have influence in the hospital Salewangan Maros Hospital. Based on the results of research and discussions can be concluded that in general the work performance assessment system of employees of Salewangan Maros Hospital has not run optimally, bias and subjectivity in the assessment is still high it can be seen from the method used, namely the rating scale and instruments used elements that are assessed only limited to attitude, behavior and personality alone have not touched on aspects of an employee's work achievement. Keywords : system, assessment, work achievement, employees
Analisis Leverage Operasi dan Leverage Keuangan Terhadap Earning Per Share (EPS) di Perusahaan Industri Pabrik Kertas yang Terdaftar di Bursa Efek Indonesia Muhammad Hidayat; Mukhtar Galib
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 2 No 1 (2019): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v2i1.491

Abstract

Penelitian ini bertujuan untuk : (1) Untuk mengetahui pengaruh leverage operasi terhadap laba per lembar saham pada industri kertas yang tercatat di Bursa Efek Indonesia (BEI). (2) Untuk mengetahui pengaruh leverage keuangan terhadap laba per lembar saham pada industri kertas yang tercatat di Bursa Efek Indonesia (BEI).(3) Untuk mengetahui pengaruh leverage operasi dan leverage keuangan secara simultan terhadap laba per lembar saham pada industri kertas yang tercatat di Bursa Efek Indonesia (BEI). Tekhnik Analisis Data yang digunakan dalam penulisan ini adalah Degree of Operating Leverage (DOL). Degree of Financial Leverage (DFL). Dan Earning Per Share (EPS). Hasil penelitian ini menunjukkan : (1) bahwa Deegre Of Operating Leverage (DOL) berpengaruh negatif namun signifikan terhadap laba perlembar saham atau EPS (Earning Per Share). Hasil negatif tersebut disebabkan karena kenaikan ebit terlalu kecil dibandingkan dengan kenaikan penjualan. (2) bahwa Deegre Of Financial Leverage (DFL) memiliki pengaruh negatif dan tidak signifikan terhadap laba perlembar saham atau EPS (Earning Per Share). Hal ini dipengaruhi dari timbulnya biaya bunga dan pinjaman tersebut yang pada akhirnya berpengaruh bagi pencapaian tingkat laba perusahaan. (3) Deegre Of Operating Leverage (DOL) dan Deegre Of Financial Leverage (DFL) mempunyai pengaruh secara signifikan terhadap laba perlembar saham atau EPS (Earning Per Share). Meskipun DFL tidak menunjukan signifikan secara parsial namun secara simultan DOL dan DFL menunjukan hubungan yang signifikan.
Co-Authors Hikmah Hikmah Muhammad Hidayat Muharram Muharram