Jurnal Keuangan dan Bisnis

Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Struktur Audit Sebagai Variabel Moderasi

Gumulya Sonny Marcel Kusuma, Mia Kusumawaty — Thu, 30 Mar 2023 00:00:00 +0000

The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.

Analisis Minat Pembelian Produk Preloved Sebagai Upaya Peduli Lingkungan

Thu, 30 Mar 2023 00:00:00 +0000

This research aims to investigate purchasing interests in preloved products from reputable brands as an environmental care effort. The advantage of conducting this study is to provide a resource for readers and researchers considering similar issues. In this descriptive qualitative research, purposive sampling was used to select the samples. The samples that met the criteria of this study were those who had previously bought the branded product from offline or online shops. Ten respondents were involved in the survey of this study. The questionnaires were distributed via Google form and conducted from November 2022 to January 2023. The findings reveal purchasing pre-owned branded goods contributes to environmental protection by minimizing unrecycled fashion trash and animal exploitation. The respondents recommended purchasing pre-owned branded goods responsibly to protect the environment and get products at reasonable rates.

Pengaruh Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai Di Dinas Perkebunan Provinsi Sumatera Selatan

Karmila Utari, Darwin Darwin — Thu, 30 Mar 2023 00:00:00 +0000

This study aims to analyze the influence of leadership and motivation on employee performance at the South Sumatra Plantation Department during the Covid 19 pandemic. The samples, 70 respondents, are the employees of the South Sumatra Plantation Department and primary data collected by distributing questionnaires to all respondents. The results reveal that hypotheses 1, 2, and 3 are accepted. The accepted hypothesis 1 implies that there is a is a significant influence of leadership on employee performance. Meanwhile, the accepted hypothesis 2 infers that there is a significant influence of work motivation on employee performance. In addition, the accepted hypothesis indicates that there is an influence of leadership and work motivation on employee performance.

Social Responsibility On Purchase Intention Based On Customer Company Identification

Lauda Radhea Zain, Endy Gunanto Marsasi — Thu, 30 Mar 2023 00:00:00 +0000

Social responsibility is achieving goals for the community, one of which is purchase intention, which is influenced by customer company identification, trust, general attitude, and purchase intention based on the sustainability theory on marketing, especially when companies maintain their status and standing in the business world. This study aims to determine the effect of the relationship between hypotheses on bottled mineral water products from the research gap. The object research focused on bottled mineral water product companies with the subject of bottled mineral water consumers from all walks of life. This research used Structural Equation Modeling (SEM) with 232 respondents who participated in responding to the research questionnaires. The results of the study indicate the rejection of one hypothesis that connects the influence between trust and purchase intention on bottled mineral water products due to privacy issues among consumers.

Pengaruh Earning Per Share Terhadap Harga Saham Dengan Debt Ratio Sebagai Variabel Pemoderating Pada PT. Akasha Wira Internasional Tbk

Dara Siti Nurjanah, Andri Helmi Munawar, Dian Hadiani, Neni Suherni — Thu, 30 Mar 2023 00:00:00 +0000

This study aims to determine and analyze earnings per share, stock price and debt ratio, and the value influence of earnings per share on stock prices with debt ratio as a moderating variable at PT Akasha Wira Internasional Tbk from 2009 to 2018. The study applied a quantitative approach in terms of explanatory method. It used secondary data with purposive sampling techniques. The statistical method used is Moderated Regression Analysis. The influence value of earnings per share on the stock prices is 35.30%. The result of the hypothesis test reveal that earning per share does not have any significant effect on the share prices of PT Akasha Wira International Tbk. Likewise, the existence of the debt ratio as a moderating variable does not provide any significant influence either. In other words, the debt ratio does not change or determine the influence value of earning per share on stock prices. At last, the correlation relationship has a negative direction which means that if the interaction of earnings per share and debt ratio increases, the stock prices will fall.

Kajian Team Performance Melalui Creative Thinking Sebagai Moderating Variable

Eka Muzalfitri — Thu, 30 Mar 2023 00:00:00 +0000

This study aims to analyze the effect of work climate and leadership on team performance through creative thinking as a moderating variable. It used quantitative research analysis by taking a total sample of 408 respondents using probability sampling in terms of a simple random sampling technique with a population of 1,000 respondents as permanent foundation lecturers at private colleges in the Province of Daerah Istimewa Yogyakarta. The analysis technique used is inferential and descriptive statistics using the concept of Structural Equation Modeling (SEM) assisted by software such as the WarpPLS and SmartPLS programs. The results of this study show that work climate has a negative influence on team performance, while leadership has a positive effect on team performance. The role of the moderating variable in the form of creative thinking indirectly strengthens the influence of climate and leadership on team performance. The results of the analysis infer that the work climate and leadership carried out in the private college have positive or negative effects on the team performance of the lecturers. However, it will be stronger if it is accompanied by adaptive and sustainable creative thinking so that the team performance of the lecturers is more highly improved.

Analisis Kualitas Layanan Dan Kinerja Organisasi Badan Kepegawaian Negara: Kajian Sistem Aplikasi Docudigital

Muji Gunarto, Helpina Helpina — Fri, 31 Mar 2023 00:00:00 +0000

Researchers around the globe have conducted studies on organizational performance till these days, but it is still interesting to investigate this topic. Technological developments encourage civil servants to improve their performance. This study aims to identify the influence of the Docudigital system and service qualities on the organizational performance of the civil servants of the National Civil Service Agency (NCSA) in Palembang. One hundred and eighty-five respondents from the NCSA Palembang working area participated in the survey of this study. The analysis technique was carried out using a structural equation model (SEM) approach through the LISREL program package. The results of the study show that the Docudigital application system quality has a positive impact on the service quality of NCSA Palembang. Furthermore, the service quality has a positive and significant effect on the organizational performance of NCSA Palembang. Moreover, the Docudigital application system has a positive and significant effect on the organizational performance of NCSA Palembang. In short, NCSA Palembang needs to enhance the service quality by improving the application system and prioritizing accuracy, speed, and convenience.