Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen
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Published By LPPM Universitas Bandung Raya

2685-8118

2020 ◽  
Vol 2 (1) ◽  
pp. 32-40
Author(s):  
Ardinal Djalil

ABSTRACT: The era of globalization has hit various aspects of human life. In the economic field, this has a significant impact on industries in Indonesia, both in the trading, manufacturing, and service industries. Employee performance is a matter of great concern to the company so, the management of employee knowledge influences that employee performance improvement through knowledge management, development of organizational culture, and increased organizational commitment from employees. This study aims to determine how respondents respond to knowledge management, organizational culture, organizational commitment to employee performance, and to see how much influence knowledge management, corporate culture, organizational commitment on employee performance, partially or simultaneously. The method used in this research is quantitative. Data collection was carried out through a literature study and distributing questionnaires to 86 respondents. Sampling with Proportional Simple Random Sampling. Data analysis using multiple linear analyses. The results showed that: Respondents 'responses to knowledge management, organizational culture, and employee performance were in a good category, and respondents' responses to organizational commitment were in the sufficient category. Regression equation Y = 21,678 + 0,374X1 + (-0,045X2) + 0,169X3 + e, shows knowledge management, organizational culture, organizational commitment has a positive effect on employee performance. Correlation results (R) of 0.467, indicating that there is a moderate relationship between knowledge management, organizational culture, organizational commitment to employee performance. The results of the coefficient of determination (R2), indicate that the magnitude of the influence of knowledge management, organizational culture, organizational commitment to employee performance by 21.8%, the remaining 78.2% by variables not examined in this research model.  ABSTRACT: Era globalisasi telah melanda berbagai aspek kehidupan manusia. Dalam bidang perekonomian hal ini membawa dampak yang cukup besar bagi industri- industri di Indonesia baik itu industri perdagangan, manufaktur maupun jasa kinerja karyawan menjadi hal yang sangat di perhatikan oleh perusahaan, sehingga peningkatan kinerja karyawan dipengaruhi oleh pengelolaan pengetahuan karyawan melalui knowledge management, perbaikan budaya organisasi, dan peningkatan komitmen organisasi dari karyawan. Penelitian ini bertujuan untuk mengetahui bagaimana tanggapan  responden mengenai knowledge management, budaya organisasi, komitmen organisasi dengan kinerja karyawan, serta untuk melihat seberapa besar pengaruh knowledge management, budaya organisasi, komitmen organisasi terhadap kinerja karyawan, secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Pengumpulan data dilakukan melalui studi pustaka dan penyebaran kuesioner kepada 86 responden. Pengambilan sample dengan Proportional Simple Random Sampling. Analisis data menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa: Tanggapan responden terhadap knowledge management, budaya organisasi, dan kinerja karyawan berada dalam kategori baik, serta tanggapan responden terhadap komitmen organisasi berada dalam kategori cukup. Persamaan regresi Y = 21,678 + 0,374X1 + (-0,045X2) + 0,169X3 + e, menunjukkan knowledge management, budaya organisasi, komitmen organisasi berpengaruh positif terhadap kinerja karyawan. Hasil korelasi (R) sebesar 0,467, menunjukkan bahwa terjadi hubungan yang sedang antara knowledge management, budaya organisasi, komitmen organisasi terhadap kinerja karyawan. Hasil koefisien determinasi (R2), menunjukkan bahwa besarnya pengaruh knowledge management, budaya organisasi, komitmen organisasi terhadap kinerja karyawan sebesar 21,8%, sisanya 78,2% dipengaruhi oleh variabel yang tidak diteliti dalam model penelitian ini.


2020 ◽  
Vol 2 (1) ◽  
pp. 41-47
Author(s):  
Lukman Hakim

ABSTRACT: Human resources' existence plays a significant role in the success of a company, so many companies realize that human resources in the company can provide a competitive advantage. In the company of labor is the motor of the company, the assets of the company, which is an investment for a company to increase productivity. As a company asset, the welfare guarantee given by the company to workers or employees is an obligation that must be adjusted to their needs. Also, to realize the goals of the company, of course, there needs to be compensated as one of the motivations for employees In this study, the author used a research method based on descriptive statistics with a quantitative approach. The sample in this study consisted of 30 employees of the Bandung City Fire Department. The analysis used was multiple regression analysis. Based on the results of the study, it was found that the Occupational Health Insurance and Financial Compensation jointly had an effect of 85.8% on employee work motivation. The remaining 14.2% caused   ABSTRAK: Keberadaan sumber daya manusia memiliki peranan besar bagi kesuksesan sebuahperusahaan, sehingga banyak perusahaan menyadari bahwa unsur manusia dalam perusahaan itu dapat memberikan keunggulan daya saing. Di dalam perusahaan tenaga kerja merupakan motor penggerakperusahaan, aset perusahaan yang merupakan investasi bagi suatu perusahaan untuk meningkatkan pruduktivitas. Sebagai aset perusahaan, maka jaminan kesejahteraan yang diberikan oleh perusahaan terhadap buruh atau karyawan adalah kewajiban yang harus disesuaikan dengan kebutuhannya. Selain itu guna mewujudkan tujuan perusahaan, tentu perlu adanya kompensasisebagai salah satu motivasi bagi para karyawan Dalam penelitian ini Penulis menggunakan metode penelitian berdasarkan statistik deskriptif dengan pendekatan kuantitatif, sample dalam penelitian ini sebanyak 30orang pegawai Dinas Pemadam Kebakaran Kota Bandung, analisis yang digunakan yaitu analisis regresi berganda. Berdasarkan hasil penelitian diketahui Jaminan Kesehatan Kerja Dan Kompensasi Finansial secara bersama-sama berpengaruh sebesar 85,8% terhadap motivasi kerja pegawai. Adapun sebesar 14,2% sisanya disebabkan oleh variabel-variabel lain diluar variabel tersebut yang tidak dilibatkan dalam penelitian ini.


2020 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Suhendar Suhendar
Keyword(s):  

STIE INABA merupakan salah satu sekolah tinggi di Bandung yang telah cukup lama berdiri dan sampai saat ini terus meningkatkan pelayanan dan promosi melalui saluran informasi tepat agar capaian tingkat kepuasan bagi mahasiswa berdampak pada citra lembaga tersebut tetap baik di mata Mahasiswa, Alumni dan Masyarakat sehingga mereka akan terus merekomendasikan keluarga, teman dan rekan untuk menempuh pendidikan di STIE INABA. Tujuan penelitian adalah untuk mengetahui pengaruh bauran promosi terhadap tingkat kepuasan mahasiswa, Bauran promosi terhadap citra, tingkat kepuasan terhadap citra dan pengaruh bauran promosi terhadap citra melalui tingkat kepuasan mahasiswa di STIE INABA Bandung. Metode yang digunakan dalam penelitian ini meliputi; metode analisis deskriptif dan verifikatif. Hasil penelitian dan pembahasan menunjukkan bahwa; dari hasil analisis deskriptif bahwa bauran promosi yang terdiri dari; Periklanan, Penjualan perorangan, Promosi penjualan, Hubungan Masyarakat, Word of Mouth, pemasaran langsung, Publikasi memiliki kriteria tinggi rata-rata (73,09%), tingkat kepuasan memiliki kriteria rendah (40,50%) dan citra STIE INABA memiliki kategori tinggi (73,64%). Berdasarkan hasil uji analisis verifikatif menunjukan bahwa secara simultan pengaruh bauran promosi (X) terhadap tingkat kepuasan Mahasiswa (Y) sebesar 0,045 atau sebesar 4,5% dan secara parsial, pengaruh Periklanan (X1) memberikan kontribusi sebesar 19,1%, pengaruh Word of Mouth memberikan kontribusi sebesar 7,2% dan Pemasaran langsung memberikan kontribusi sebesar 12,4%, sementara variabel lainnya tidak memberikan  kontribusi atau hasil negatif. Sedangkan uji hipotesis menunjukkan bahwa bauran promosi (X) tidak berpengaruh terhadap tingkat kepuasan Mahasiswa (Y) karena hasil Fhitung < dari Ftabel yaitu 0,562<2,121. Pengaruh Bauran promosi (X) terhadap citra (Z) signifikan dengan hasil Fhitung > dari Ftabel yaitu 12,729 > 2,121. Tingkat kepuasan Mahasiswa tidak berpengaruh terhadap Citra dengan hasil Fhitung < dari Ftabel 1,089<2,121 sementara Pengaruh Bauran Promosi (X) terhadap Citra (Z) dipengaruhi oleh Tingkat Kepuasan (Y) signifikan dengan hasil Fhitung < dari Ftabel yaitu 11,310 > 2,121 dengan tingkat signifikansi 0,05.  


2020 ◽  
Vol 2 (1) ◽  
pp. 12-18
Author(s):  
Vania Rakhmadhani

Ratio Kepatuhan Penyampaian SPT PPh DJP Tahun 2008-2015 menunjukan adanya kesenjangan yang cukup jauh antara jumlah wajib pajak terdaftar dengan penyampaian SPT Tahunan PPh. Tujuan dari penelitian ini adalah untuk menguji pengaruh tingkat kepatuhan wajib pajak terhadap penerimaan pajak. Populasi dalam penelitian ini adalah wajib pajak yang terdaftar pada Direktorat Jenderal Pajak. Sampel yang digunakan adalah dari tahun 2008-2015. Metode penentuan sample yang digunakan adalah sampel probabilitas. Sedangkan metode pengolahan data menggunakan analisis regresi linier sederhana. Hasil pengujian hipotesis yang dilakukan menunjukkan bahwa tingkat kepatuhan wajib pajak berpengaruh terhadap penerimaan pajak.


2020 ◽  
Vol 2 (1) ◽  
pp. 19-31
Author(s):  
Yoyo Sudaryo ◽  
Dyah Purnamasari ◽  
Nunung Ayu Sofiati ◽  
Nunung Ayu Sofiati ◽  
Astrin Kusumawardani

ABSTRACT: Investors' consideration in investing, one of which is a high Company Value, where the value of one company is measured by Price to Book Value (PBV). Likewise, PT Indofarma Tbk, a company that was the subject of research, in the 2012-2019 period, the value of the company tended to increase, which was thought to be caused by Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER) variables, Total Assets Turn Over (TATO), Return On Assets (ROA). The purpose of this study was to determine the Effect of Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) to Price to Book Value (PBV). The method used is descriptive and verification methods. With secondary data type sourced from www.idx.co.id. Analysis techniques used to answer the problem formulation of Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) and Price to Book Value (PBV) using descriptive analysis and correlation analysis (R). The results showed that: 1) Average PBV value 8.33 times, 2) Average value of SG 5.13%, 3) Average value of CR 140.94%, 4) Average value of 127.73% DER, 5) Average value average TATO 1.14%, 6) Average ROA value of 0.14%. Based on a partial verification analysis 7) SG has a negative and not significant effect on PBV with a correlation value of -0.563, 8) CR has a negative and insignificant effect on PBV with a correlation value of -0,660, 9) DER has no significant positive effect on PBV with a correlation value of 0.141, 10) TATO has a significant negative effect on PBV with a correlation value of -0.233, 11) ROA has no significant positive effect on PBV with a correlation value of 0.055. Based on simultaneous verification analysis 12) Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) have a not significant positive effect on Price to Book Value (PBV) with a correlation value of 0.643.   Keywords: Price to Book Value (PBV), Sales Growth (SG), Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) ABSTRAK: Pertimbangan investor dalam melakukan investasi, salah satunya adalah Nilai Perusahaan yang tinggi, dimana nilai perusahaan yang salah satunya diukur dengan Price to Book Value (PBV). Demikian pula dengan PT Indofarma Tbk perusahaan yang menjadi subjek penelitian dimana pada periode 2012-2019 nilai perusahaannya cenderung meningkat yang diduga disebabkan oleh variabel Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA). Tujuan penelitian ini untuk mengetahui Pengaruh Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) terhadap Price to Book Value (PBV). Metode yang digunakan adalah metode deskriptif dan verifikatif. Dengan jenis data sekunder yang bersumber dari www.idx.co.id.  Teknik analisis yang digunakan untuk menjawab rumusan masalah Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) dan Price to Book Value (PBV) menggunakan analisis deskriptif dan analisis korelasi (R). Hasil penelitian menunjukan bahwa : 1) Nilai Rata-rata PBV 8.33 Kali, 2) Nilai Rata-rata SG 5.13%, 3) Nilai Rata-rata CR 140.94%, 4) Nilai Rata-rata DER 127.73%, 5) Nilai Rata-rata TATO 1.14%, 6) Nilai Rata-rata ROA 0.14%. Berdasarkan analisis verifikatif secara pasrsial 7) SG berpengaruh negatif dan tidak signifikan terhadap PBV dengan nilai korelasi -0,563, 8) CR berpengaruh negatif dan tidak signifikan terhadap PBV dengan nilai korelasi -0,660, 9) DER berpengaruh positif tidak signifikan terhadap PBV dengan nilai korelasi 0,141, 10) TATO berpengaruh negatif tidak siginifikan terhadapm PBV dengan nilai korelasi -0,233, 11) ROA berpengaruh positif tidak signifikan terhadap PBV dengan nilai korelasi 0,055. Berdasarkan analisis verifikatif secara simultan 12) Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA) berpengaruh positif tidak signifikan terhadap Price to Book Value (PBV) dengan nilai korelasi 0,643. Kata Kunci : Price to Book Value (PBV), Sales Growth (SG), Current Ratio (CR), Debt To Equity Ratio (DER), Total Assets Turn Over (TATO), Return On Assets (ROA)


2020 ◽  
Vol 1 (2) ◽  
pp. 70-86
Author(s):  
Ruli Mochammad Chaerudin ◽  
Tatiek Ekawati Permana

Abstract : Along with the development of the telecommunications industry in Indonesia, making communication both close and long distance communication becomes easier and smoother. Cellular phone (cellphone) is one of the communication technologies that has developed from year to year. The Android operating system is a Linux-based operating system designed for touch screen mobile devices such as smartphones and tablet computers. By providing a development platform that is open (open source), Android developers offer the ability to build applications that are very rich and innovative and of course very profitable for consumers because it is relatively freeware (most applications are free). This study tries to examine the effect of brand image and product quality on the loyalty of Android-based smartphone users in the University of Bandung Raya environment, both directly and indirectly through satisfaction as an intervening variable. This study uses a survey approach and the nature of this research is explanatory research. The population in this study were Bandung Raya University students who used registered and active Android-based smartphones from 2017 odd semester until 2018. The sampling method used was the non-probability sampling method with a total of 100 people. The sampling technique is done by purposive sampling. Hypothesis testing uses Structural Equation Modeling (SEM) analysis. Through the analysis of indirect influence data, only product quality has a significant effect on loyalty through student satisfaction at the University of Bandung Raya. Whereas through direct influence, obtained only brand image and satisfaction that have a significant effect on loyalty within the University of Bandung Raya students.


2020 ◽  
Vol 1 (2) ◽  
pp. 113-123
Author(s):  
Indriana Damaianti

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.


2020 ◽  
Vol 1 (2) ◽  
pp. 101-112
Author(s):  
Ardinal Djalil

Abstract : Cash Dividends are the most common type distributed by companies to shareholders. Because cash dividends help reduce the risk of uncertainty in shareholder investment activities. And for companies dividend payments can be used to strengthen the company's position in finding additional funds in the capital market. In determining the amount of dividends to be distributed by management is often faced with a difficult decision. This difficulty is caused by management having to consider paying dividends that are smaller, larger, permanent or stable, because any decision on dividend payments will result in investors acting on the company's shares. This study aims to analyze the effect of net income, free cash flow and operating cash flow on cash dividends. Data was obtained from companies listed on the Indonesian stock exchange in the period 2010-2016. This research uses descriptive verification research method. The independent variables in this study are Net Income (X1), Free Cash Flow (X2), and Operating Cash Flow (X3) and the dependent variable in this study is Cash Dividend (Y). The results of the study and discussion show that in partial testing (t-test), obtained from the tcount for Net Profit of 2.727 and tcount for Free Cash Flow of 2.086 is greater than the table of 1.989. For Operating Cash Flow variable has no influence on Cash Dividends. The assessment can be seen from the tcount for Operating Cash Flow of -1.201 smaller than t table 1.989. Whereas in simultaneous testing (F test), Net Profit (X1), Free Cash Flow (X2) and Operating Cash Flow (X3) simultaneously affect Cash Dividends. The coefficient of determination obtained by 16%, while the remaining 84% is influenced by other factors ignored by the writer in this study.


2020 ◽  
Vol 1 (2) ◽  
pp. 135-143
Author(s):  
Wiara Sanchia Grafita Ryana Devi

Abstract: This study aims to analyze the Effect of Organizational Commitment and Job Satisfaction on Teacher Performance and to find out Organizational Commitment, Job Satisfaction and Teacher Performance in SMP PGII 1 Bandung. Where the population of 43 by using a sampling technique that is saturated sample where the entire population is sampled. The research method used in this research is descriptive research method and multiple correlation analysis data processing assisted with SPSS V 23.0 for Windows. The statistical test results partially show that Organizational Commitment has no significant effect on Teacher Performance. Job Satisfaction has a significant effect on Teacher Performance. Simultaneously the results of the study indicate that there is an influence between Organizational Commitment, and Job Satisfaction significantly influence Teacher Performance.


2020 ◽  
Vol 1 (2) ◽  
pp. 124-134
Author(s):  
Iis Iskandar Joesoef

Abstract : The factors of decreasing the performance of employees in Caringin District Office Garut Regency is the impact of the inappropriate compensation given to the employees. With the compensation can increase the effectiveness of work to achieve corporate organizational goals. Compensation is one of the operational functions in human resources, which regulates the wage / salary and services provided by the company to its employees in return for what has been given to the employee. The method used in this research is by using descriptive research method with quantitative approach. Based on the results of research results of the test using SPSS Version 23 all variables used are declared valid, regression test results generated through SPSS processing is equal to 0.939 or 93.9%. This means that the degree of attachment between independent and dependent variables is 93.9% with the scale of measurement of 100% attachment then in this case 6.10% Compensation in Caringin District Office of Garut Regency influenced by other variables not discussed in this study. In the table is influenced by other variables that are not discussed in this study. In the ANOVA table we can see that the value of the coefficient of degree of deviation is 1. There is a positive and significant relationship between the independent variable and the dependent variable.


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