Innovation Business Management and Accounting Journal

The Influence of Leadership, Competence, Work Environment, and Work Culture on Employee Performance

Dita Raisa — 2024-10-11

This study aims to analyze the influence of leadership, employee competence, work environment, and organizational culture on employee performance, both partially and simultaneously, at the Office of Harbourmaster and Port Authority (KSOP) Panarukan Situbondo. The population in this study consists of all employees, with a saturated sample technique using 41 respondents. The analytical method used is multiple linear regression analysis. Based on the analysis results, leadership and work environment have a significant partial influence on employee performance. The variables of competence and organizational culture do not have a partial influence on employee performance. However, leadership, employee competence, work environment, and organizational culture have a simultaneous influence on employee performance. The conclusion of this study is that each indicator of leadership, employee competence, work environment, organizational culture, and employee performance plays an important role in improving employee performance. By utilizing the results of this research, the author, academic institutions, and the leadership of the Harbourmaster and Port Authority (KSOP) Panarukan Situbondo can make better and more strategic decisions in employee management and organizational development.

The Effect of Job Promotion and Competence on Employee Performance through Career Development

Abdul Holiq Firdaus — 2024-10-15

The purpose of this study was to analyze and determine the effect of job promotion and employee competence on the performance of employees of the Bondowoso Regency Education Office through career development as an intervening variable. This research method is explanatory research with a quantitative approach. Data collection techniques consist of observation, questionnaires and literature studies. The population and sample of the study were 100 employees of the Bondowoso Regency Education Office. The data analysis technique was path analysis operated with the SPSS (Statistical Product and Service Solutions) version 24 application. Based on the results of the data analysis, it shows that job promotion and competence have a significant effect on the career development of employees of the Bondowoso Regency Education Office. Furthermore, job promotion, competence and career development have a significant effect on the performance of employees of the Bondowoso Regency Education Office. Finally, career development in this study was able to provide a mediating effect between the relationship between job promotion and competence on the performance of employees of the Bondowoso Regency Education Office. The implication of the study is that the Bondowoso Regency Education Office needs to evaluate the suitability of employee competence with the positions held in certain positions. This provides wider opportunities for career development of employees who have good competence and work skills. Apart from that, it is necessary to consider length of service and work performance to give promotions to employees.

The Effect of Corruption in the Mining Sector on State and Environmental Losses (Case Study of PT Timah Tbk)

Muhammad Aras Prabowo — 2024-11-26

The purpose of this research is to determine the problem of the influence of PT Timah corruption on state and environmental losses. The research method used in this research is the literature method, by obtaining research from various sources, with steps such as determining a problem or describing subtopics , looking for sources from previous research, and rearranged it so that it becomes new research. The results of this research show corruption cases involving PT. Timah (Tbk) has shown how illegal and unethical practices in natural resource management can cause huge losses to the country and society. Corruption that occurred at PT. Timah (Tbk) not only resulted in financial losses of 271 trillion rupiah, but also caused significant damage to the environment. This highlights the urgent need for stricter governance, transparency, and accountability in the management of natural resources to prevent further harm to the environment and economic stability.

User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior

Rina Mudjiyanti — 2024-11-26

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.

Financial Ratio Analysis to Measure the Financial Performance of PT Adaro Energy Indonesia Tbk

Mariska Nur Hanifah — 2024-11-27

This research aims to analyze financial ratios to assess the financial performance of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. This research is a type of quantitative descriptive research using secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) in the form of the Annual Financial Report of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. The data collection technique used in this research is literature study. The results of financial ratio analysis show a generally positive company performance trend. The liquidity ratio increased, indicating the company's ability to meet short-term obligations. The solvency ratio decreased, indicating a reduction in dependence on debt. Activity ratios increased, reflecting effective asset management. The profitability ratio shows efficiency in generating profits from sales, although it still requires improvement in the aspects of return on investment and equity.

The Effect of Financial Ratio on Stock Prices of Companies Listed on the Indonesia Stock Exchange

Ahmad Ainul Yaqin — 2024-11-27

This study aims to analyze and determine the effect of Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share, and Return on Asset on the Share Price of companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses the hypothesis testing method, namely the associative hypothesis method. This research uses research data, namely the company's annual financial report obtained from the idx.co.id website and the website of each company. This study used a sample of food and beverage subsector companies listed on the Indonesia Stock Exchange in 2017-2021. In the selection of samples using the Purposive Sampling technique so that 12 companies were produced that could be used as samples in this study. This study is for data analysis using multiple linear regression. This study used independent variables including Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share, Return on Asset. The Dependent variable used in this study is the closing share price. The results of this study show that the Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share and Return on Asset have a joint effect on the share price of companies listed on the Indonesia Stock Exchange in 2017-2021. The results of the study partially stated that the Debt to Equity Ratio and Net Profit Margin affect the stock price, while the Current Ratio, Earning Per Share, and Return on Asset do not affect the share price of companies listed on the Indonesia Stock Exchange in 2017-2021.