scholarly journals The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District

2019 ◽  
Vol 3 (3) ◽  
pp. 329
Author(s):  
Ni Luh De Erik Trisnawati ◽  
Gede Widiadnyana Pasek ◽  
Riana Dewi Kartika
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Business Strategy ◽  
Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Sampling Techniques ◽  
Analysis Technique ◽  
Study Population ◽  
Positive Effect

The purpose of this study is to examine the implementation of the value of Catur Purusa Arthaand capital structure, as the main foundation of business strategy to create maximum financial performance of LPD in Buleleng Regency. The study population was all active LPDs in Buleleng Regency. Sampling in this study using random sampling techniques to obtain as many as 60 observational data. The data analysis technique used in this research is the Component based SEM method, Partial Least Square (PLS). The results showed that the value of Catur Purusa Artha has a positive effect on Capital Structure and Financial Performance. Capital structure also has a positive effect on financial performance.

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI)

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 518-529
Author(s):  
Petrus Gani
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Company Value ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Positive Effect

This study has objectives to analyze the influence of intellectual capital on financial performance and company value, and also examined the influence of financial performance as an intervening variable on company value. The population of the research is the manufacturing of sub- food and beverage industries listed in 2015-2019 consisted of 20 companies. This study has 12 companies as sample that chosen based on the purposive sampling method. Partial Least Square (PLS) as alternative of SEM and as data analysis technique using SmartPLS 3.3 application. The results of this study indicate that partially VAHU and STVA have a significant positive effect on financial performance. Meanwhile, VACA has no significant positive effect on financial performance. Simultaneously VAHU, STVA, and VACA have significant positive effect on financial performance. On the other side partially and simultaneously VAHU, STVA, and VACA have no directly significant positive effect on company value. But through financial performance.

TRANSPARANSI PAJAK DAN KEPERCAYAAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (SURVEI PADAWAJIB PAJAK KOTA DKI JAKARTA)

2019 ◽  
Vol 4 (1) ◽  
pp. 1-18
Author(s):  
Madjidainun Rahma
Keyword(s):  
Structural Equation Modeling ◽  
Random Sampling ◽  
Structural Equation ◽  
Sampling Technique ◽  
Target Population ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Research Results ◽  
Positive Effect

This research aims to identify and examine the effect of the Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance existing areas of Jakarta. The method used is descriptive and associative. Target population studied is Unit in Unit 14 Analysis of the Tax Office in the region of Jakarta. Sampling technique used is random sampling. Model influence analyzed using SEM (Structural Equation Modeling ) with alternative method PLS ( Partial Least Square ) which is aimed at testing the Influence between Tax Transparency and Trust Taxpayers Against the Taxpayer Compliance that there diunit analysis has been given permission to conduct research. Results of the analysis showed that partially Tax Transparency and unsignificant positive effect on the Taxpayer Compliance. Similarly, the Trust Taxpayers partially positive and significant impact to the Taxpayer Compliance . Simultaneously Transparency and Trust Tax Taxpayers Against the Taxpayer Compliance effect, this means that the Tax and Trust trades Taxpayers together will increase the Taxpayer Compliance.   Keywords: Tax Transparency, Trust, Taxpayer Compliance.     Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada wilayah DKI Jakarta. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Unit Analisis 14 Kantor Pelayanan Pajak diwilayah DKI Jakarta. Teknik sampel yang digunakan ialah random sampling. Model pengaruh di analisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji Pengaruh antara Transparansi Pajak dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang ada diunit analisis yang telah diberi ijin untuk melakukan penelitian. Hasil analisis menunjukan bahwa Transparansi Pajak secara parsial berpengaruh positif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Begitu pula dengan Kepercayaan Wajib Pajak yang secara parsial berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Transparansi Pajak dan Kepercayaan Wajib Pajak berpengaruh Terhadap Kepatuhan Wajib Pajak, hal ini berarti bahwa dengan Transakasi Pajak dan Kepercayaan Wajib Pajak bersama-sama maka akan meningkatkan Kepatuhan Wajib Pajak.

scholarly journals The Effect Of Milenial Generation Characteristics Of Job Satisfaction Relations And Employee Engagement

2020 ◽  
Vol 1 (4) ◽  
pp. 239-248
Author(s):  
Alfatih Sikki Manggabarani ◽  
Faisal Marzuki ◽  
Mahendro
Keyword(s):  
Employee Engagement ◽  
Random Sampling ◽  
Employee Satisfaction ◽  
Sampling Methods ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
Partial Least Square Analysis ◽  
Analysis Technique

This research is a quantitative study that aims to determine the Millennial Generation Characteristics of Employee Engagement. The population in this study The study was conducted by taking samples of Millennials who are actively working at Micro Finance companies with a total of 150 respondents. The sample size was taken as many as 150 respondents, with probability sampling methods especially simple random sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method. The results of this study indicate that the value of R- Square (R2) Employee Engagement is 0.786 and Employee Satisfaction is 0.647 thus indicating that the contribution of Grit, Worklife Balance, and Jon Resources variables to Employee Engagement and Employee Satisfaction are 0.786 or 78.6% and 0.647 or 64.7%. And the rest is influenced by other factors not examined.

scholarly journals The Concept of Digitalization-based Performance Management In An Effort to Improve Employee Performance During the Covid-19 pandemic in Village-Owned Enterprises (BUMDES) throughout Buleleng Regency

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Putu Agus Adnyana
Keyword(s):  
Performance Management ◽  
Employee Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Organizational Goals ◽  
Analysis Technique ◽  
Study Population ◽  
Pls Analysis ◽  
Work Management

The purpose of this study is to determine employee performance through the concept of work management and digitalization as the main keys to improving the performance of BUMDES employees in Buleleng Regency. The concept of performance management is the employee’s activities and work results in line with organizational goals. So that it contributes to improving the performance of BumDes employees. The study population was all active BumDes in Buleleng Regency. Sampling in this study using random sampling technique. The data analysis technique used in this research is the Component based SEM, Partial Least Square (PLS) analysis method. The results showed that the concept of work management has an effect on digitization and employee performance.

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals RELATIONSHIP BETWEEN FAMILY OWNERSHIP, AGENCY COSTS TOWARDS FINANCIAL PERFORMANCE AND BUSINESS STRATEGY AS MEDIATION

2018 ◽  
Vol 19 (0) ◽  
pp. 49-58
Author(s):  
Enni Savitri
Keyword(s):  
Financial Performance ◽  
Business Strategy ◽  
Agency Costs ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Business Strategies ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
The Relationship

This study investigates the relationship between family ownership, agency costs, financial performance, and companies’ business strategies. The targeted population of this study were all 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2007–2014. About 31% (45) of these manufacturing companies are family companies. The hypotheses were tested using the partial least-square (PLS) method. Our findings reveal that the companies’ business strategies are not affected by the family ownership. Family ownership and business strategies influence companies’ financial performance. Agency costs influence business strategy and financial performance, and this shows that agency costs contribute to both the increase and decrease of financial performance. Business strategy mediates the relationship between family ownership and financial performance. This shows that family companies do not concentrate on financial goals but rather on the sustainability. Business strategy influences the relationship between agency costs and financial performance. This shows that funds can be redistributed in the course of business strategy planning, which will, in turn, improve the company’s development.

scholarly journals PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE NOKIA DENGAN CITRA MEREK SEBAGAI PEMEDIASI

2018 ◽  
Vol 8 (3) ◽  
pp. 1374
Author(s):  
Kadek Ayuk Riska Oktavenia ◽  
I Gusti Agung Ketut Sri Ardani
Keyword(s):  
Mobile Phone ◽  
Product Quality ◽  
Brand Image ◽  
Spare Parts ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Purchasing Decision ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of product quality on Nokia mobile phone purchase decision  with brand image as mediator. This  research was conducted in Denpasar  City. The  number of samples taken is 99 samples with  nonprobability sampling method, especially Accidental sampling or convenience sampling. The data were collected through questionnaires with Likert scale 1-5. The analysis technique used is Partial Least Square (PLS) analysis. The results of the study found that product quality has a significant positive effect on purchasing decision, brand  image hasa significant positive effect on purchasing  decision, product quality has a significant positive effect on brand image and brand image mediating the effect of product quality on purchasing decision. Companies should conduct market research to make the product or product specifications suitable and suitable to be incorporated in Nokia mobile phone products. In the service, the company must work together with various vendors of Nokia mobile phones both sales and service spare parts, service, and guarantees by multiplying the cooperation with them, with these consumers will easily obtain the services needed.

scholarly journals PERAN KEPERCAYAAN DALAM MEMEDIASI PENGARUH KUALITAS PRODUK DAN NILAI TERHADAP NIAT BELI ULANG PRODUK HIJAU (STUDI PADA PRODUK KOPI MEREK STARBUCKS)

2018 ◽  
pp. 449
Author(s):  
Ni wayan Chintia Pinaria ◽  
I Putu Gde Sukaatmadja ◽  
Putu Yudi Setiawan
Keyword(s):  
Sampling Method ◽  
Perceived Value ◽  
Perceived Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Repurchase Intention ◽  
Repurchase Intentions ◽  
Analysis Technique ◽  
Study Population

The objective of the research is to know the role of trust in mediating the effect of product quality and value on the repurchase intention of buying green products (study on Starbucks coffee). Consumers who have purchased Starbucks coffee are the study population. The technique of determining the sample was done by using purposive sampling method with 130 respondents. Questionnaire as research instrument and analysis technique used is Partial Least Square with Sobel Test. Based on the result of research, green perceived quality and green perceived value have positive and significant effect on trust and repurchase intention. Furthermore, it was found an important role of trust that not only directly affects repurchase intention but also significantly mediates the effect of green perceived quality and green perceived value ??on repurchase intentions.

scholarly journals The Effect of the Maqashid Sharia Index, Company Size, and Company Age on Islamic Social Reporting

2020 ◽  
Vol 11 (2) ◽  
pp. 117-132
Author(s):  
Vivi Nor Khoiriyah ◽  
Kautsar Riza Salman
Keyword(s):  
Statistical Analysis ◽  
Empirical Evidence ◽  
Partial Least Square ◽  
Least Square ◽  
Social Reporting ◽  
Company Size ◽  
Social Functions ◽  
Analysis Technique ◽  
Least Square Approach ◽  
Positive Effect

Islamic social reporting is the application of social functions that are based on sharia provisions. It does not only help the Muslims in deciding but also helps companies to fulfill their obligations to God and the community. This study aims to obtain empirical evidence on the influence of maqashid sharia index, company size, and company age on Islamic social reporting and the example is the 11 sharia banks in Indonesia. This study takes about 4 years (2015-2018) and the analysis technique was a descriptive and statistical analysis. Statistical analysis uses the Partial Least Square approach (Smartpls version 3.0) and the result is indicated that the maqashid sharia index, company size, and company age have a positive effect on Islamic social reporting. This study empirically proves that a sharia bank that is able to express the maqashid sharia index well then has good Islamic social reporting disclosure. The sharia banks that have high total assets and income tends to make an extensive Islamic social reporting disclosures because there are also more sources of funds used to make disclosures. The longer sharia bank is established, the higher level of Islamic social reporting disclosure.

scholarly journals Analisis Penerapan Program GMP dan 5P Terhadap Kinerja Karyawan di PT Kalbe Morinaga Indonesia

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 11-22
Author(s):  
Halily Sofyan Al Hasan ◽  
Muhammad Ali Akbar ◽  
Ade Elza Surachman
Keyword(s):  
Random Sampling ◽  
Employee Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Stratified Random Sampling ◽  
Good Manufacturing Practices ◽  
Positive Effect

This study aim is to know the effect of the implementation of Good Manufacturing Practices Program, 5P Program related on Employee Performance at PT. Kalbe Morinaga Indonesia. This research is located in PT. Kalbe Morinaga Indonesia with 390 people population and the sample taken is 84 people using stratified random sampling technique with Slovin formula which is conducted from May to June 2018. Approachment to data analyze using Partial Least Square (PLS), namely Smart-PLS 3.0. Based on the analysis results obtained that Good Manufacturing Practices Program has a positive effect on Employee Performance and 5P Program also has a positive effect on Employee Performance.

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