The Effect of Conflict and Termination of Employment on Employee's Work Spirit

This study aims to find out the conflict and termination of employment both partially and simultaneously have a significant effect on the morale of employees at PT. The benefits of Medan Technique and how much it affects. The method used in this research is quantitative method with several tests namely reliability analysis, classical assumption deviation test and linear regression. Based on the results of primary data regression processed using SPSS 20, multiple linear regression equations were obtained as follows: Y = 1,031 + 0.329 X1+ 0.712 X2.In part, the conflict variable (X1)has a significant effect on the employee's work spirit (Y) at PT. Medan Technical Benefits. This means that the hypothesis in this study was accepted, proven from the value of t calculate > t table (3,952 < 2,052). While the variable termination of employment (X2) has a significant influence on the work spirit of employees (Y) in PT. Medan Technical Benefits. This means that the hypothesis in this study was accepted, proven from the value of t calculate > t table (7,681 > 2,052). Simultaneously, variable conflict (X1) and termination of employment (X2) have a significant influence on the morale of employees (Y) in PT. Medan Technical Benefits. This means that the hypothesis in this study was accepted, as evidenced by the calculated F value > F table (221,992 > 3.35). Conflict variables (X1) and termination of employment (X2) were able to contribute an influence on employee morale variables (Y) of 94.3% while the remaining 5.7% was influenced by other variables not studied in this study. From the above conclusions, the author advises that employees and leaders should reduce prolonged conflict so that the spirit of work can increase. Leaders should be more selective in severing employment relationships so that decent employees are not dismissed unilaterally. Employees should work in a high spirit so that the company can see the quality that employees have.

PENGARUH DANA DESA DAN PRODUK DOMESTIK REGIONAL BRUTO (PDRB) TERHADAP TINGKAT KEMISKINAN DI PROVINSI ACEH

This study aims to see the effect of Village Fund and Gross Domestic Regional Product on poverty in districts / cities in Aceh Province during the 2017-2019 period. To analyze the data, the method used is panel data regression analysis with the estimation of model parameters using a fixed effect model (FEM). The results showed that the village funds variable did not have a significant effect on poverty, this happened because most of the village funds were allocated more to the infrastructure development sector, causing village funds to still not have a direct effect on reducing poverty. The Gross Domestic Regional Product variable has a negative but significant effect on poverty in the District / City of Aceh Province, which means that with an increase in Gross Domestic Regional Product it will significantly affect the reduction of poverty levels in Aceh Province.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

The Effect of Operational Risk, Credit Risk And Revenue Diversification on Profitability

This study aims to determine the effect of Operational Risk, Credit Risk and Income Diversification on Profitability in banking companies listed on the IDX for the 2016-2020 period.The analytical method used is Panel Data Regression analysis. The results obtained from this study: i) Operational Risk has a positive and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. ii) Credit Risk has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iii) Income Diversification has a negative and significant effect on profitability in banking companies listed on the IDX for the 2016-2020 period. iv) Operational Risk, Credit Risk and Diversification have a positive and significant simultaneously positive and significant effect on Profitability in Banking companies listed on the IDX for the 2016-2020 period.

Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan?

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.

Studi Longitudinal Pada Analisis Data Gula Darah Pasien Diabetes melalui Principal Component Analysis

Multicollinearity is a relationship or correlation between predictor variables. Multicollinearity can also occur in longitudinal data, which is a combination of cross-section data and time-series data. The impact of multicollinearity causes the influence of the predictor variable on the response variable to be insignificant, the least-squares estimator, and the error to be sensitive to changes in the data. Therefore, the procedure to overcome multicollinearity uses the principal component analysis method. This study aims to model PCA longitudinal data regression with a fixed-effect model that is applied to blood sugar data of diabetic patients with a time span of January 2019 to July 2019 at Ibnu Sina Hospital Makassar City. The results of this study indicate that there are two main components formed from PCA longitudinal data regression modelling with a fixed-effect model. Obtained variable values are systolic blood pressure of -0.007, diastolic blood pressure of -0,016, the body temperature of -0.098, and platelets of 0.005 which affect blood sugar in patients with diabetes.

DETERMINAN INDEKS KEBAHAGIAAN DI INDONESIA

ABSTRAK Tolok ukur untuk melihat kemakmuran sebuah Negara dapat dilihat dari GDP yang ada di negara tersebut. Ukuran kesejahteraan tidak hanya diukur berdasarkan substansi akan tetapi diukur berdasarkan keadaan subjektif atau kebahagiaan. Tujuan dari penelitian ini ialah mengetahui faktor yang mempengaruhi kebahagiaan di Indonesia periode 2014 dan 2017. Analisis yang digunakan yaitu model regresi data panel. Penelitian ini menunjukkan bahwa variabel pendidikan, kesehatan, indeks gini serta zis berpengaruh secara terhadap kebahagiaan di Indonesia. Sedangkan variabel PDRB per kapita, kemiskinan, dan Indeks Demokrasi. Kata Kunci: Indeks Kebahagiaan, IPM, Kemiskinan, Indeks Gini, Zakat, Indeks Demokrasi ABSTRACTThe benchmark for seeing the prosperity of a country can be seen from the GDP in that country. The measure of well-being is not only measured based on substance but is measured based on subjective states or happiness. The purpose of this study is to determine the factors that influence happiness in Indonesia for the period 2014 and 2017. The analysis used is a panel data regression model. This study shows that the variables of education, health, Gini index and zis have a significant effect on happiness in Indonesia. While the variables are per capita GRDP, poverty, and the Democracy Index.Keywords: Happiness Index, HDI, Poverty, Gini Index, Zakat, Democracy Index

Determinants of Bank Value: Evidence from Nepalese Commercial Banks

Commercial banks have a pivotal role in an economy as they provide easy access for firms to fulfill financing needs and help stimulate economic development. This study aims to analyze the impact of key bank-specific determinants on bank value in Nepalese commercial banks, covering 133 observations from 19 commercial banks over the period 2012/13 to 2018/19. Bank value is measured through M/B and Tobin’s Q. Size, profitability, credit risk, loan, deposit and capital are used as explanatory variables. Panel data regression models have been used for analysis purpose. The results of this paper show that profitability, deposit and loans are major determinants of bank value. Moreover, return on assets and bank deposit have positive effect on bank value whereas loan has negative explaining power on bank value. Thus, this paper concludes that Nepalese commercial banks have to pay special attention for the efficient and effective utilization of assets to increase profits and try to increase the size of deposits to increase loan portfolio. Steps and enforcement actions need to be taken by policy level authorities for effective loan management to minimize credit risk and increase bank value.

Analisis Faktor-Faktor yang Memengaruhi Perolehan Surplus Underwriting pada Asuransi Jiwa Syariah di Indonesia (Periode 2015-2020)

In Islamic insurance, if at the end of the period there is a surplus from the substraction result between total insurance income in the tabarru’ fund and insurance expenses, the surplus will be called as underwriting surplus. A good Islamic insurance company can be seen when the company succeeds in obtaining an underwriting surplus, because it is a proof when the company has managed the participant funds well. The underwriting surplus can be used as a reserve fund when an underwriting deficit occurs or when insurance expenses exceed insurance income, thereby it can improve the public interest in Islamic insurance. Therefore, this study aims to analyze the development of the underwriting surplus in Islamic life insurance in Indonesia and the factors that influence it by using panel data regression method. The estimation results using the REM model show that the variables of total assets and GDP have a positive and significant effect. Meanwhile, the contribution allowance, claim allowance, and inflation variables have a negative and significant effect.

FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD

Firm size, investment return ratios, self-retention ratios, and underwriting results are all being examined in this research to see how they affect solvency (proxied by the Risk Based Capital ratio). In this study, 74 insurance businesses registered with the Financial Services Authority (OJK) between 2015-2019 were studied. Using the purposive sampling method, a fair sample of 40 insurance companies was drawn over the course of five years. Consequently, the total number of observations was 200. Eviews 11, a program for panel data regression analysis, is used in this research. According to the findings of this study, insurance companies' solvency is affected by the Self-Retention Ratio and Underwriting Results. While the Firm Size and Investment Return Ratio have no effect on the solvency of insurance companies.