scholarly journals Pengaruh Modal Kerja dan Jumlah Anggota Terhadap Rentabilitas Koperasi

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (3) ◽  
pp. 432
Author(s):  
Raudatul Jannah ◽  
Menik Kurnia Siwi
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Sample Selection ◽  
Working Capital ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Data Collection Technique ◽  
The City

This study aims to determine: (1) the effect of working capital on profitability in a cooperative (2) the effect of numbers on profitability in a cooperative (3) the effect of working capital and the number of members on profitability in cooperatives. This type is descriptive causative research, the population used is all cooperatives in the city of Padang, the sample selection is determined using the purposive sampling method. The data collection technique used is documentation. The result showed that 1) working capital and the number of members had a significant effect on profitability whit a probability (F-statistic) of 0.000000<0.05. this means that working capital and the number of members have an effect on profitability in cooperatives. 2) working capital has a positive and insignificant effect on profitability in cooperatives whit a significant result of 0.0607>0.05. this shows that working capital has an effect on cooperative profitability. 3) the number of members has a positive and insignificant effect on profitability whit a significance of 0.5203>0.05. this means that the number of members has no effect on the cooperative’s profitability. Keywords: working capital, number of members, profitability

scholarly journals Pengaruh Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Dengan Asimetri Informasi Sebagai Variabel Pemoderasi

2020 ◽  
Vol 2 (1) ◽  
pp. 2590-2602
Author(s):  
Richard Arya Prakasa
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Sampling Method ◽  
Sample Selection ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Goal Clarity ◽  
Analysis Technique

This study aimed to determine the effect of budget goal clarity to the budgetary slack to be moderated by the information asymmetry. This research was conducted in SKPD Pesisir Selatan District as much as 27 SKPD. The respondents used in this study were 108 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire.The analysis technique used in this research his Moderated Regression Analysis.The results of this study found that, budget goal clarity does not affect the budgetary slack and the information asymmetry cannot moderate the influence of budget goal clarity for budgetary slack.

scholarly journals UNIVERSITY GOVERNANCE THROUGH WEBSITE DISCLOSURE

2020 ◽  
Vol 3 (1) ◽  
pp. 117-128
Author(s):  
Amelia Setiawan ◽  
Chatherine Melinda ◽  
Gery Lusanjaya ◽  
Damajanti Tanumihardja
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Sample Selection ◽  
Private Universities ◽  
University Governance ◽  
State Universities ◽  
Purposive Sampling ◽  
Public Recognition ◽  
The University

This study was aimed at identifying university’s disclosure about their management through their websites. Completeness of information in this report should be made to improve transparency of information. This study was conducted through observation on the website and data collection on relevant regulations and literature studies to support this research. This study used 50 universities as samples. The sample selection used was purposive sampling method. The ten domains studied included identity, tridharma, governance, academics, public recognition, actuality, accessibility, stakeholders, internal facilities, and external facilities. The results show that the university website from Java region disclose more adequate than outside Java. While based on accreditation, universities with “A” accreditation disclose more adequate compared to “B” accreditation. Based on the type, State Universities disclose more adequate than private universities. Conclusions of this study, there are many universities that do not fully disclose the information on their website. And this should be a concern for every university and regulator.Transparansi Pengelolaan PERGURUAN TINGGI melalui Penyajian Informasi pada Situs webPenelitian ini bertujuan untuk mengamati transparansi perguruan tinggi (PT) mengenai pengelolaan operasinya melalui situs web. Kelengkapan informasi pelaporan ini perlu diperhatikan untuk meningkatkan transparansi informasi. Penelitian deskriptif dilakukan melalui observasi pada situs web dan pengumpulan data atas regulasi yang relevan serta studi literatur untuk mendukung penelitian. Penelitian ini menggunakan 50 PT sebagai sampel. Pemilihan sampel menggunakan purposive sampling method. Sepuluh domain yang diteliti mencakup identitas, tridharma, tata kelola, akademik, pengakuan publik, aktualitas, aksesibilitas, stakeholders, fasilitas internal, dan fasilitas eksternal. Hasil penelitian menunjukkan bahwa situs web Perguruan Tinggi yang berasal dari wilayah Jawa mengungkapkan lebih memadai dibandingkan dengan wilayah di luar Jawa. Adapun berdasarkan akreditasi, Perguruan Tinggi yang memiliki akreditasi “A” mengungkapkan lebih memadai dibandingkan dengan yang memiliki akreditasi “B”. Berdasarkan jenisnya Perguruan Tinggi negeri memiliki kelengkapan informasi lebih memadai dibandingkan Perguruan Tinggi swasta. Kesimpulan penelitian ini, masih terdapat banyak Perguruan Tinggi yang tidak mengungkapan secara lengkap informasi pada situs web, dan semestinya menjadi perhatian bagi setiap Perguruan Tinggi dan juga regulator. 

scholarly journals Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi

2020 ◽  
Vol 2 (1) ◽  
pp. 2299-2313
Author(s):  
Rinaldi Rinaldi ◽  
Henri Agustin ◽  
Vita Fitria Sari
Keyword(s):  
Organizational Commitment ◽  
Data Collection ◽  
Sampling Method ◽  
Sample Selection ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Goal Clarity ◽  
Analysis Technique ◽  
Budgetary Participation

This study aimed to determine the effect of budgetary participation to the budgetary slack to be moderated by the organizational commitment. This research was conducted in SKPD Pesisir Selatan District as much as 52 OPD. The respondents used in this study were 104 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire. The analysis technique used in this research is Moderated Regression Analysis.The results of this study found that, budgetary participation affect the budgetary slack and the organizational commitment  can not moderate the influence of budget goal clarity for budgetary slack.

scholarly journals Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement

2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sample Selection ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

scholarly journals Analysis of the Influence of Intellectual Capital, Working Capital, and Leverage in Affecting Profitability and Its Relationship on the Value of the Company

2020 ◽  
Vol 19 (1) ◽  
pp. 38-53
Author(s):  
Susanti Widhiastuti ◽  
Bobby Ekasaputra ◽  
Jayadi Jayadi
Keyword(s):  
Intellectual Capital ◽  
Consumer Goods ◽  
Sampling Method ◽  
Structural Model ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Industries ◽  
Working Capital ◽  
Purposive Sampling ◽  
Company Value

This study aims to analyze the effect of intellectual capital (VAHU), working capital (working capital turnover / WCT), and leverage (DER) in influencing profitability (ROE) in relation to company value (PBV). The population in this study are companies in the mining, plantation, and consumer goods manufacturing industries listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 40 companies. The sample selection is done using the purposive sampling method and the samples used in this study were 14 companies. This type of research used in this study is a causal type of explanatory research that seeks to test the influence of variables in a structural model. The results showed that: 1). Intellectual capital affects the profitability and value of the company, 2). Working capital turnover does not affect the profitability and value of the company, 3). Time affects the profitability and value of the company, 4). Profitability affects the value of the company.

scholarly journals PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (3) ◽  
pp. 445
Author(s):  
Aminar Sutra Dewi ◽  
Desfriana Sari ◽  
Henryanto Abaharis
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Fraudulent Financial Statements ◽  
Effective Contribution

<p><em>The composition of the board commissioners able to make an effective contribution to the outcome of the process of preparing qualified financial statements or possibly avoiding fraudulent financial statements. This study aims to empirically test the influence of the composition of independent board of commissioner on the performance, size of the board of commissioner to financial performance, board of commissioner education background on financial performance. The selected research object is a manufacturing company listed in Indonesia Stock Exchange period 2014- 2016. Sample selection using purposive sampling method. The method of analysis used in this study is compound linear regression. The results showed that the composition of the Board of Independent Commissioner had a positive and significant impact on the company's financial performance, the size of the board of commissioner had a negative and insignificant effect on the Company's Financial Performance and the education background of the board of commissioner had a negative but insignificant effect on the financial performance of the company</em></p><p> </p><p>Komposisi dewan komisaris dapat memberikan kontribusi yangefektif terhadap hasil dari proses penyusunan laporan keuangan yang berkualitas atau kemungkin terhindar dari kecurangan laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komposisi dewan komisaris independen terhadap kinerja, ukuran dewan komisaris terhadap kinerja keuangan, latar belakang pendidikan dewan komisaris terhadap kinerja keuangan. Objek penelitian yang dipilih adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2016. Pemilihan sampel dilakukan dengan menggunakan metode <em>purposive sampling</em>. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komposisi dewan Komisaris Independen berpengaruhpositif dan signifikan terhadap kinerja keuangan perusahaan, ukuran dewan komisaris berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan perusahaan dan latar belakang pendidikan dewan komisaris berpengaruh negatif namun tidak signifikan terhadap kinerja keuangan perusahaan.<em></em></p>

scholarly journals Pengaruh Gaya Kepemimpinan, Kepuasan Kerja dan Motivasi Terhadap Kinerja Karyawan Top Yummy di Jakarta

2019 ◽  
Vol 3 (5) ◽  
pp. 79
Author(s):  
Rayen Eduard Wijaya
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Data Collection ◽  
Significant Influence ◽  
Sampling Method ◽  
Employee Performance ◽  
Sample Selection ◽  
Selection Technique ◽  
Purposive Sampling

The purpose of this study was to determine the effect of leadership, job satisfaction, motivation, on employee performance. The sample selection technique used in this study is a non-probabilty sampling method, namely purposive sampling. The population of this research is the Jakarta branch of Top Yummy employees. The research sample was taken from 100 respondents who had worked at least 6 months at the Top Yummy Jakarta branch. Data analysis using SmartPLS 3.0. Data collection is done by distributing questionnaires. The results are: (a) leadership has a positive and significant influence on employee performance in the Jakarta branch of Top Yummy, (b) job satisfaction has a positive and significant influence on the employee performance of the Jakarta branch of Top Yummy. (c) Motivation has a positive and significant influence on employee performance at the Jakarta branch of Top Yummy

scholarly journals Niat beli ulang mahasiswa terhadap kopi berkonsep coffee-to-go shop

2021 ◽  
Vol 20 (2) ◽  
pp. 185-196
Author(s):  
Nur Afifah Fibriyanti ◽  
La Diadhan Hukama
Keyword(s):  
Data Collection ◽  
Sampling Technique ◽  
Repurchase Intention ◽  
Coffee Shop ◽  
Experiential Marketing ◽  
Repurchase Intentions ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Data Collection Technique ◽  
Coffee Shops

The competition for coffee shops in Indonesia is getting tighter, especially the coffee shop business with the coffee-to-go shop (take away) concept. The to-go coffee shop is a coffee shop that provides coffee drinks that are sold in packs that are ready to take (take away) so that they can be enjoyed in other places due to limited space. This study aims to analyze the effect of experiential marketing on repurchase intentions. The questionnaire in the study was distributed to 100 respondents with purposive sampling technique as a data collection technique. The findings in this study are that only the relate variable has a positive and significant effect on repurchase intention. Three other variables such as sensory, feel, and think have a positive but insignificant effect. While the act variable has a negative and insignificant effect. Thus, only a part of the experiential marketing dimension has an effect on the intention to repurchase students of the Faculty of Economics and Business, YARSI University.

Analisis Pengembalian Kredit Terhadap Profitabilitas Pada PT Bank Sumut Cabang Gunungsitoli

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Victorinus Laoli
Keyword(s):  
Data Collection ◽  
Positive Influence ◽  
Business Continuity ◽  
Working Capital ◽  
The People ◽  
Data Collection Technique

One manifestation of the important role of banking in a region, as implemented by PT Bank Sumut, Gunungsitoli Branch, is to distribute loans for investment, consumption and working capital for the people in the area. The purpose of providing credit for banks is the return of credit that earns interest and can increase income to finance activities and business continuity. From the results of research conducted with this data collection technique, it shows that PT Bank Sumut has a number of loans from 2009 to 2014 which each year rises. From this study, it is also known that the rate of credit repayment has a positive influence on the level of profitability.

PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2008 ◽  
Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
T Test ◽  
Working Capital ◽  
F Test ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

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