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STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Masdar Mas’ud
Journal of Management and Business Vol 7, No 1 (2008): MARCH 2008
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (16703.404 KB) | DOI: 10.24123/jmb.v7i1.122

Abstract

The study attempts to analyze the factors of capital structure determiner and its impact on company value. The research aims at examining and analyzing the effect of profitability, size, growth opportunity, asset structure, cost of financial distress, and tax shields effects as the capital structure determiners on the manufacturing companies registered at Indonesia Stock Exchange. The differences between the factors of capital structure determiners (consisting of profitability, size, growth opportunity, asset structure, cost of financial distress, and tax shields effects) and the value of manufacturing companie registered at Indonesia Stock Exchange. The sample includes 59 companies registered at Indonesia Stock Exchange the data analysis instrument employed was Structural Equation Modeling (SEM) and t-test. The results of the research indicate that the factors of capital structure determiners, which have significant effect on capital structures, are profitability, size, growth opportunity, asset structure and cost of financial distress. The exception may be tax shields effects, which do not give significant effect at all on capital structure. The latter becomes evident because the depreciation and amortization rates of the registered Indonesia manufacturing company do not seem significant to contribute to company cash flow so that it stands out of company debt proportion.The factors of capital structure determiners with significant effect on capital structures involve profitability, size, asset structure, and cost of financial distress and tax shields effects. Size and growth opportunity do not have significant effect on the capital structure because manufacturing companies consider financing their investment using equity financing to deal with little financial risk regardless the size of company. It shows that there is a similarity on these factors of capital structure determiner between manufacturing company registered at Indonesia Stock Exchange the insignificantly defferent determiner factors pertain to growth opportunity, asset structure and company value. Meanwhile, the difference also develops between the factors of capital structure determiner in the manufacturing company registered at Indonesia Stock Exchange. The significantly different determiner factors will be profitability, size, cost of financial distress; tax shields effects and capital structure.
The Influence of Motivation, Organizational Culture, Leadership Style, Conflict Management, on Job Satisfaction and Lecturer Performance at Universities in Southeast Sulawesi Province Hardin H; Masdar Mas’ud; Zainuddin Rahman; Muchtar Lamo
International Journal of Management Progress Vol. 3 No. 1 (2021): International Journal of Management Progress
Publisher : Institute for Research and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/ijmp.v3i1.2260

Abstract

This study aims to (1) examine and analyze the positive and significant influence between motivation, organizational culture, leadership style and conflict management on lecturer job satisfaction. (2) To examine and analyze the positive and significant influence between motivation, organizational culture, leadership style and conflict management on lecturer performance. (3) To test and analyze the positive and significant effect of job satisfaction on lecturer performance. This study uses a quantitative approach by using primary data through questionnaires as many as 347 respondents from a population of 2578 lecturers. The study was conducted from November 2019 to January 2020. The data were analyzed using the SEM AMOS version 24.0 program. The results of this study indicate that: (1) Motivation has a positive and significant effect on job satisfaction. (2) Organizational culture has a positive and significant influence on job satisfaction. (3) Leadership style has a positive and significant effect on job satisfaction. (4) Conflict management has a positive and significant effect on job satisfaction. (5) Motivation has a positive but not significant effect on lecturer performance. (6) Organizational culture has a positive and significant influence on lecturer performance. (7) Leadership style has a positive and significant influence on lecturer performance. (8) Conflict management has a positive but not significant effect on lecturer performance. (9) Job satisfaction has a positive and significant effect on lecturer performance.
Analysis Of Environmental Management Accounting Application In The Manufacturing Industry In Makassar City (Empirical Study On Cake Companies) Nurhikmah Syahrir; Masdar Mas’ud; Syamsuri Rahim
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7285

Abstract

This research was motivated by the existence of several problems related to the rapid growth of the manufacturing industry in Makassar City and inevitably led to the encroachment of the existing waste figures. In addition, the handling of waste generated by the manufacturing industry in particular still needs to be analyzed regarding its reporting and treatment. This study aims to determine how the application of environmental management accounting in the manufacturing industry in the city of Makassar, especially in the Cake company. This research was carried out for two months, namely in January-February 2021, taking place in 4 cake industries in Makassar City, namely, Sari Roti, JCO Donnuts and Coffe, Chocolicious, and Boluta' Makassar. To process the data, the author uses a qualitative descriptive method. The results show that: 1) There are three industries that already know and understand environmental management accounting, while 1 industry does not understand at all. 2) But of the three industries that understand management accounting, only 2 apply it in the form of reports in making management decisions for the next steps to be taken, 3) Industries that have not implemented it are caused by the lack of knowledge about environmental management accounting in Makassar City 4) The output of Environmental Management Accounting produced by the industry that has implemented it is by holding CSR activities and various forms of attention to the environment.
Pengaruh Kompetensi Digital, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Badan Pengembangan Sumber Daya Manusia (Bpsdm) Provinsi Sulawesi Selatan Elisnawati Elisnawati; Masdar Mas’ud; Abbas Selong
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023 In Press
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1619

Abstract

This research was conducted at Campus II of the Human Resources Development Agency (BPSDM) of South Sulawesi Province. The purpose of this research is to find out Digital Competence, Work Motivation and Work Discipline on Employee Performance at the Human Resource Development Agency (BPSDM) of South Sulawesi Province. This type of research is quantitative with the aim of finding answers to research questions based on the actual situation that is happening. This study used a sample of 51 respondents. This sample was taken using purposive sampling. The test equipment used is the research instrument test and path analysis with the SPSS version 26.0 program. The results of this study are that digital competence variables affect employee performance variables. Work motivation variables affect employee performance variables and work discipline variables affect employee performance variables. The influence given by the digital competency, work motivation and work discipline variables has a positive and significant effect where the dominant influence on employee performance is work motivation.
Pengaruh Kompetensi, Motivasi dan Kompensasi terhadap Kinerja Karyawan pada Perusahaan Klabers Studio Makassar Muh. Zarkasyi Aziz; Achmad Gani; Masdar Mas’ud
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023 In Press
Publisher : Departement of Mathematics Education

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Abstract

This study aims to obtain empirical evidence and analyze the effect of competence, motivation and compensation on employee performance at the Klabers Studio Makassar Company. This research uses the census method, the data used in this study are primary data in the form of questionnaires and secondary data. The research population is 31 employees within the scope of the Klabers Studio Makassar Company. While the sample in this study were 31 questionnaires distributed. The results showed that the competency and compensation variables had a positive and significant effect on employee performance. While the motivation variable has a positive and insignificant effect on employee performance at the Klabers Studio Makassar company
Pengaruh Kepemimpinan Terhadap Kinerja Karyawan Melalui Motivasi Kerja dan Kepuasan Kerja Pada PT. Griya Kenari Properti Di Makassar Harneisa Syafri; Baso Amang; Masdar Mas’ud
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023 In Press
Publisher : Departement of Mathematics Education

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Abstract

This research was conducted with the aim of knowing and analyzing the influence of leadership on employee performance through work motivation and job satisfaction at PT. Griya Kenari Property in Makassar. This research was conducted at PT. Griya Kenari Properti in Makassar, lasts for approximately 2 (two) months, from January to February 2021. The population for this study is all employees at PT. Griya Kenari Properti in Makassar has 55 employees. By using a saturated sampling technique, the sample used is the entire population, namely 55 people. Data collection techniques were carried out through observation, questionnaires and documentation, while data analysis used path analysis. The results showed that the performance of employees at PT. Griya Kenari Properti can be improved by having leadership and work motivation. The direct influence in this study which shows a major contribution is work motivation on employee performance, that with the motivation given, employees will also remain enthusiastic at work and increase their performance so that the company will also achieve company goals. The new finding in this study is that the mediating variable of work motivation plays a major role in mediating leadership on employee performance, with the result that the coefficient of the direct influence of leadership on employee performance becomes larger when it involves work motivation as an intervening variable in the form of an indirect effect. So that the existence of work motivation variables as intervening variables strengthens the influence of leadership on employee performance at PT. Griya Kenari Property.
The Impact of Leadership Style on Civil Servants Work Behavior Harbu Hakim; Masdar Mas’ud; Muhammad Syafi’i Basalamah; Junaidi Zakaria; Zaenal Arifin Sahabuddin
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1070

Abstract

Leadership plays an important role in determining the success of an organization in surviving the direct impact of the Covid-19 pandemic. However, an effective leadership model for sustainable performance success during this pandemic is still an issue of serious debate among both management practitioners and experts, and has become a central issue in theoretical studies and empirical research in the last few decades. This study aims to examine the effect of leadership models (transformational and transactional leadership) and work motivation on individual performance and job satisfaction. This research involved the State Civil Apparatus (ASN) working in South Sulawesi. Given the Covid-19 pandemic, data collection techniques were carried out via an electronic questionnaire, which was measured using a Likert scale of 1–5. To test the primary data and analyze the relationship between variables in the structural model that was built, covariance-based Structural Equation Modeling (SEM) or AMOS (SEM-AMOS) was used. The results of the research are expected to contribute to the local government's strategy in increasing the motivation, performance and satisfaction of ASN so that they can cope with the Covid-19 pandemic in South Sulawesi.
Educational Products Quality and its Effect on Student Loyalty Through Mediating Student Satisfaction Musa Musa; Masdar Mas’ud; Ahmad Firman; Rozita Uji Mohammed
Al-Musannif Vol 5 No 1 (2023)
Publisher : Madrasah Tsanawiyah DDI Cilellang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56324/al-musannif.v5i1.63

Abstract

College competition, which is dominated by the state college, is very tight when it comes to improving the quality of educational products for the sake of student recruitment. Meanwhile, not many private college students promote and recommend their colleges to others. This study aims to analyze the effect of educational products on student loyalty, either directly or indirectly through the student satisfaction variable. This type of research is a survey with a quantitative approach. The research population was all students of the Makassar LP3I Polytechnic, totaling 1,246 students. The research sample consisted of 93 students who were determined through a proportional random sampling technique using the Slovin formula. Data collection techniques using observation, questionnaires, and documentation. The collected data were then analyzed using descriptive statistical analysis, path analysis, and inferential statistical analysis techniques. The results showed that educational products had a positive and significant effect both directly on student loyalty and indirectly through student satisfaction. This research has implications for the need for study program products that meet the standards of community needs and government demands. Efforts to meet these standards will encourage tertiary colleges to provide excellent service for student satisfaction so that they remain loyal.
Pengaruh Kompetensi SDM, Teknologi Informasi dan Komunikasi organisasi terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara Rasmi Rasmi; Baso Amang; Masdar Mas’ud
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Kompetensi SDM terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara. (2) Untuk Mengetahui dan Menganalisis Pengaruh Teknologi Informasi terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara (3). Untuk Mengetahui dan Menganalisis pengaruh Komuniksi organisasi Terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif dan analisis Regresi Linier Berganda, dengan jumlah sampel sebanyak 60 responden. Berdasarkan hasil analisis regresi linier berganda, maka Hasil penelitian menunjukkan bahwa (1). Kompetensi SDM berpengaruh positif dan signifikan Terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara 2) Teknologi Informasi berpengaruh positif dan signifikan Terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara (3). Komunikasi organisasi berpengaruh positif dan signifikan Terhadap Kinerja Pegawai Sekretariat DPRD Kabupaten Kolaka Utara.
Pengaruh Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Uswatun Nurul Hasanah; Masdar Mas’ud; Junaiddin Zakariah
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3190

Abstract

Penelitian bertujuan untuk mengenalisis (1) Return On Asset berpengaruh terhadap nilai perusahaan Untuk mengetahui dan (2) Return On Equity berpengaruh terhadap nilai perusahaan pada perusahaan food and baverags yang terdaftar di Bursa Efek Indonesia Indonesia Periode 2018-2022. Teknik pemilihan sampel yang dingunakan yaitu purposive sampling. Sampel yang dingunakan sebanyak 8 perusahaan. Metode analisis data dalam penelitian ini adalah Analisis Deskriptif,Uji Asumsi Klasik dan regresi linear berganda menggunakan Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa secara simultan Return On Aset (ROA), dan Return on Equity (ROE) berpengaruh positif dan signifikan terhadap Nilai Perusahaan (Tobin’s Q). Secara Persial variabel Return On Aset (ROA) berpengaruh positif dan signifikan terhadap Nilai Perusahaan (Tobin’s Q), Return on Equity (ROE) berpengaruh negatif signifikan terhadap Nilai Perusahaan (Tobin’s Q).