Journal Title : Visioner : Jurnal Manajemen dan Bisnis ISSN : ISSN : 2252-4835 / E-ISSN : 2597-7474 Acreditation : - DOI Prefix : Prefix 10.52630/jmbv by Editor in Chief : Dr. Yuli Rahmini Suci, S.E., M.M Frequency : Bianualy (April and Oktober) Publisher : STIE Balikpapan Address : Jln.Mayor Pol.Zainal Arifin No 166 RT 48 ,76124, Sumber Rejo, Balikpapan Tengah,Kalimantan Timur VISIONER: JURNAL MANAJEMEN DAN BISNIS addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. VISIONER: JURNAL MANAJEMEN DAN BISNIS published by Sekolah Tinggi Ilmu Ekonomi Balikpapan, Kalimantan Timur, Indonesia
License Terms VISONER : Jurnal Manajemen dan Bisnis (VJMB) by STIE Balikpapan is licensed under a Creative Commons Attribution 4.0 International License. You are free to: Share ” copy and redistribute the material in any medium or format Adapt ” remix, transform, and build upon the material for any purpose, even commercially. Under the following terms: Attribution ” You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. No additional restrictions ” You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Pengaruh Likuiditas, Solvabilitas Aktivitas dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Pada Sektor Healthcare Di Bursa Efek Indonesia Periode 2019-2023
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh current ratio, debt to equity ratio, total asset turnover dan ukuran perusahaan terhadap pertumbuhan laba. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian adalah perusahaan sektor healthcare di Bursa Efek Indonesia periode 2019-2023 yang berjumlah 34 perusahaan. Teknik Pengambilan sampel yang digunakan adalah dengan menggunakan teknik purposive sampling dengan jumlah 7 perusahaan yang menjadi sampel penelitian. Analisis data yang digunakan adalah dengan menggunakan metode regresi linear berganda dengan menggunakan program IBM SPSS versi 27. Hasil pada peneltiian ini menunjukkan bahwa current ratio secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan laba, debt to equity ratio secara parsial tidak berpengaruh positif dan tidak signifikan terhadap pertumbuhan laba, total asset turnover secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan laba, ukuran perusahaan secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan laba. Secara simultan current ratio, debt to equity ratio, total asset turnover dan ukuran perusahaan berpengaruh signifikan terhadap pertumbuhan laba.
Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Ukuran Perusahaan, Pertumbuhan Laba
Copyright (c) 2026 Agung Gunawan, Nurul Huday Yus'an Yus'an (Author) https://creativecommons.org/licenses/by/4.0
Variabel Yang Mempengaruhi Kualitas Laba Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI
Kualitas laba adalah tingkat kemampuan perusahaan dalam menghasilkan laba di periode tertentu yang dilaporkan dalam laporan keuangan untuk mencerminkan kinerja keuangan perusahaan yang sebenarnya serta dapat diigunakan sebagai dasar yang andal untuk memprediksi laba dan arus kas di masa depan. Dengan adanya pengukuran nilai kualitas laba pada suatu perusahaan akan menyadarkan perusahaan untuk menjaga tingkat kestabilan laba.Penelitian ini dilakukan di perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh likuiditas, leverage, dan konservatisme akuntansi terhadap kualitas laba. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2024. Sampel dalam penelitian ini yaitu 14 perusahaan properti selama 5 tahun maka terdapat 70 data. Data yang digunakan adalah data sekunder. Metode pengujian yang digunakan adalah metode analisis regresi linier berganda. Dalam penelitian ini teknik yang digunakan yaitu purposive sampling. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh negatif dan signifikan, leverage berpengaruh negatif dan signifikan, sedangkan konservatisme akuntansi berpengaruh negatif dan signifikan.
earning quality liquidity leverage and accounting conservatism
Copyright (c) 2026 Syanti Dewi Harahap, Anita De Grave, Wisnu Ganendra Aryasatya (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Kompetensi, Komunikasi dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan Catering
Penelitian ini dilakukan pada usaha catering yang ada di Kota Jambi dengan melihat kepada permasalahan terkait kepuasan kerja karyawan. Kepuasan kerja karyawan catering perlu dilakukan peningkatan dari beberapa point seperti kompetensi, komunikasi dan budaya organisasi. Point – point tersebut diharapkan mampu memberikan peningkatan kepada kepuasan kerja karyawan. Metode yang digunakan dalam penelitian ini adalah kuantitatif desriptif dengan menyebarkan kuesioner kepada karyawan yang bekerja di catering dengan jumlah sampel sebanayk 75 (tujuh puluh lima) oranag karyawan. Hasil penelitian ini mendapati bahwa kompetensi tidak berpengaruh positif dan tidak signifikan terhadap kepuasan kerja karyawan catering, komunikasi tidak berpengaruh positif dan tidak signifikan terhadap kepuasan kerja karyawan catering, dan budaya organisasi berpengaruh negatif dan tidak signifikan terhadap kepuasan kerja karyawan catering. Pengujian secara simultan (bersama - sama) diperoleh hasil bahwa tidak adanya pengaruh secara signifikan kompetensi, komunikasi dan budaya organisasi terhadap kepuasan kerja karyawan catering. Hasil penelitian ini tentu perlu dikembangkan lagi dengan menggunakan variabel yang lebih beragam atau mengkombinasikannya.
Copyright (c) 2026 Muhammad Oceano Fauzan, Ahmad Firdaus, Nadya Fritanita Julyazti, Afriosa Syawitri, Verselly Nisaa (Author) https://creativecommons.org/licenses/by/4.0
The Effect Of Transformational Leadership Style, Training And Work Motivation On Employe Performance
Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan transformational, pelatihan, dan motivasi kerja terhadap kinerja pegawai pada Dinas Perhubungan Kota Balikpapan. Jumlah populasi dalam penelitian ini sebanyak 86 orang yang terdiri dari Pegawai Negeri Sipil (PNS) dan pegawai honorer. Teknik pengambilan sampel menggunakan purposive sampling dengan menetapkan 53 responden yang merupakan pegawai tetap berstatus PNS. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif serta analisis regresi linear berganda yang diolah menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial gaya kepemimpinan transformasional (X1) berpengaruh positif dan signifikan terhadap kinerja pegawai (Y), yang ditunjukkan oleh nilai thitung yang lebih besar dari ttabel serta tingkat signifikansi di bawah 0,05. Pelatihan (X2) juga secara parsial memiliki pengaruh positif dan signifikan terhadap kinerja pegawai (Y), dengan nilai thitung > ttabel dan tingkat signifikansi < 0,05. Demikian pula, motivasi kerja (X3) terbukti secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai (Y) dengan kriteria yang sama.
Copyright (c) 2026 Nur Adelia Puri, Bani Anhar, Muhammad Riza Permadi, Siti Patimah (Author) https://creativecommons.org/licenses/by/4.0
Analysis of Determinants of Individual Taxpayer Compliance at the East Balikpapan Pratama Tax Office
This study aims to provide an in-depth understanding of the influence of tax socialization, the quality of fiscas service, the implementation of e-filling, and tax sanctions on the compliance of individual taxpayers. The research sample consisted of 120 individual taxpayers registered at the east Balikpapan tax office (KPP Pratama Balikpapan Timur). Employing a quantitative approach, this study applied multiple linear regresiion analysis to examine the relationships among the variables. The findings of the result that (1) tax socialization has positive and significant effect on individual taxpayer compliance, (2) the quality of fiscal service show no significant enfluence on taspayer compliance behavior of individual taxpayers. The study involved 120 respondents registered at the East Balikpapan Tax Office (KPP Pratama Balikpapan Timur) as the research sample. Using a quantitative research design, the analysis was conducted through the application of multiple linear regression techniques to test the influence of each independent variable both individually and jointly. The empirical results indicate that tax dissemination significantly and positively contributes to individual taxpayer compliance, whereas the quality of fiscal services shows no significant positive relationship. The adoption of e-filing systems demonstrates a significant positive impact on compliance, while tax penalties appear to exert no substantial effect. Furthermore, when analyzed collectively, all four variables—tax dissemination, fiscal service quality, e-filing implementation, and tax sanctions—exhibit a significant combined influence on compliance behavior. Overall, the findings underscore that enhancing tax education and optimizing digital tax systems play a critical role in strengthening voluntary compliance, while service quality and sanction enforcement alone may not effectively shape compliant behavior among individual taxpayers
Copyright (c) 2025 Anita De Grave, Dhiya Elvira Putri (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Work Discipline, Work Motivation, and Job Satisfaction on Employee Performance at PT. Tata Wisata Balikpapan
This study aims to provide empirical evidence regarding the influence of work discipline, work motivation, and job satisfaction on employee performance at PT. Tata Wisata Balikpapan. The type of research used is quantitative with a multiple linear regression analysis approach using the SPSS version 25 application. The population in this study were all employees of PT. Tata Wisata Balikpapan with a total of 47 respondents, and the sampling technique used was saturated sampling. The results of this study indicate that partially: (1) Work discipline has a positive and significant effect on employee performance with tcount 2.505 > ttable 1.681 and significance value of 0.016 < 0.05. (2) Work motivation has a positive and insignificant effect on employee performance with tcount 1.939 > ttable 1.681 and significance value of 0.059 > 0.05. (3) Job satisfaction does not have a negative and insignificant effect on employee performance with tcount -0.583 < ttable 1.681 and significance value of 0.563 > 0.05. (4) Simultaneously, work discipline, work motivation, and job satisfaction have a significant effect on employee performance with a calculated Fcount 5.149 > Ftable 3.21 and significance value of 0.004 < 0.05
Copyright (c) 2025 Bani Anhar, Nadya Dwi Amanda (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Capital Adequacy Liquidity and Credit Risk on Profitability Trends of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange
This study aims to determine the effect of liquidity (LDR), capital adequacy (CAR) and non performing loan (NPL) on profitability. This research is quantitative. The population in this study is banking sub-sectors companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used in this study was purposive sampling. The research sample was 6 companies with 30 observations. The data analysys technique used is a multiple linear regression method assisted by the SPSS 27 program. The results showed that partially the liquidity variable (LDR) had a negative and not significant effect on profitability (ROA), capital adequacy (CAR) had a positive and significant effect on profitability (ROA) and non performing loan (NPL) not had a positive and not significamt effect on profitability (ROA). Then the variable liquidity (LDR), capital adequacy (CAR) and non performing loan (NPL) simultaneously not have a and not significant effect on profitability (ROA)
Copyright (c) 2025 Agung Gunawan (Author) https://creativecommons.org/licenses/by/4.0
Pengaruh Pengembangan Karir, Kompensasi, Dan Disiplin Kerja Terhadap Kepuasan Kerja Karyawan PT. Bahtera Samudra Balikpapan
Penelitian ini bertujuan untuk mengetahui pengaruh Pengembangan Karir, Kompensasi, dan Disiplin Kerja terhadap Kepuasan Kerja karyawan PT. Bahtera Samudra Balikpapan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 41 responden. Analisis data dilakukan dengan regresi linear berganda menggunakan bantuan SPSS versi 27. Hasil penelitian menunjukkan bahwa secara parsial: pengembangan karir berpengaruh positif namun tidak signifikan terhadap kepuasan kerja dengan nilai thitung = 1,489 < ttabel = 2,026, dan signifikansi = 0,0145. Kompensasi juga berpengaruh positif dan signifikan dengan thitung = 2,175> ttabel = 2,026, dan signifikansi = 0,036. Disiplin kerja memiliki pengaruh signifikan terhadap kepuasan kerja dengan thitung = 2,329 > ttabel = 2,026, dan signifikansi = 0,025. Secara simultan, hasil uji F menunjukkan bahwa ketiga variabel independen secara bersama-sama berpengaruh signifikan terhadap kepuasan kerja, dengan Fhitung = 35,916 > Ftabel = 2,859 dan signifikansi = 0,001. Nilai koefisien determinasi (R²) sebesar 0,863, yang berarti 72,4% variabel kepuasan kerja dapat dijelaskan oleh pengembangan karir, kompensasi, dan disiplin kerja. Dengan demikian, dapat disimpulkan bahwa pengembangan karir yang terarah, sistem kompensasi yang adil, dan tingkat disiplin kerja yang tinggi berkontribusi signifikan dalam meningkatkan kepuasan karyawan dan mendukung pencapaian tujuan Perusahaan PT. Bahtera Samudra Balikpapan.
Copyright (c) 2026 Indah Tirsa Regina Pomolango, Suhartono, Ridho Jun Prasetyo (Author) https://creativecommons.org/licenses/by/4.0
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY AND FIRM SIZE ON COMPANY VALUE OF THE FOOD AND BEVERAGE SUB SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE
This research aims to determine the effect of liquidity (current ratio), leverage (debt to equity ratio), profitability (return on assets) and firm size (Ln total assets) on company value (price earning ratio) of the food and beverage sub sector listed on the Indonesia Stock Exchange for the period 2019-2023. This research employs a quantitative approach. The sampling technique chosen as the research sample. Data analysis was conducted using IBM SPSS version 25, incorporating descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The research results shows that the current ratio partially has a positive and significant effect on the price earning ratio. The debt to equity ratio partially has no negative and insignificant effect on the price earning ratio. Return on assets partially has a positive and significant effect on the price earning ratio. Ln total assets does not partially have a positive and insignificant effect on the price earning ratio. Futhermore, the current ratio, debt to equity ratio, return on assets and Ln total assets simultaneously and significantly influence the price earning ratio
The Influence of Discipline Motivation and Work Training on Performance Based on the Perception of Employees in the Sales Operation Division of PT Olivindo Energi Mandiri
This study aims to determine the influence of work motivation, work discipline, and job training on performance based on the perceptions of employees in the Sales Operation Division of PT. Olivindo Energi Mandiri. The sample used in this study consists of 41 employees from the sales operation of 81 population of employees. The data analysis technique uses multiple linear regression methods assisted by IBM SPSS 26. The results show that partially the work motivation variable has a positive and significant effect on employee performance with a tvalue of 2.319 > 1.687 ttable, an unstandardized coefficients beta value of 0.367, and a significance value of 0.026 < 0.05. The work discipline variable has positive and significant effect on employee performance with tvalue of 2.218 > 1.687 ttable, unstandardized coefficients beta value of 0.397, and a significance value 0.033 < 0.05. The job training variable has a positive and significant effect on employee performance with tvalue of 2.276 > 1.687 ttable, an unstandardized coefficients beta of 0.252, and a significance value of 0.029 < 0.05. Simultaneously, the variables of work motivation, work discipline, and job training have a significant effect on employee performance with Fvalue of 78.665 > 2.86 Ftable and a significance value of 0.000 < 0.05.
Copyright (c) 2025 Hermin Nainggolan, Rifka Annisa (Author) https://creativecommons.org/licenses/by/4.0
An Analytical Study of the State's Role within the Framework of Islamic Economics: Sayyid Qutb's Perspective
This study aims to examine Sayyid Qutb's views on the role of the state within the framework of the Islamic economic system. Using a qualitative approach and literature review method, this research delves into the fundamental concepts of Islamic economics proposed by Qutb and their application in the economic policies of Muslim-majority countries. The study reveals that, according to Qutb, the state plays a role beyond merely being a regulator; it is an entity responsible for ensuring the fair and equitable distribution of wealth. Qutb emphasizes that the primary goal of Islamic economics is to achieve social justice, reduce economic disparities, and avoid the dominance of capitalism that can lead to inequality. Furthermore, Qutb highlights the importance of the state's role in managing social instruments, such as zakat and waqf, which serve as tools for wealth redistribution and economic empowerment of society. This research is expected to contribute to a deeper understanding of the implementation of Islamic economic principles in state policies and their impact on achieving a fairer economic welfare.
Copyright (c) 2025 HARYADI JAKA SUSILA (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Price, Brand Image and Brand Awareness on the Decision to Use InDrive Online Transportation Services in Balikpapan
This study aims to examine the influence of price, brand image and brand awareness on the decision to use InDrive online motorcycle taxi in Balikpapan partially and simultaneously. The study’s sample consisted of 96 individuals who had used Balikpapan’s InDrive online motorbike taxi service. This research utilizes multiple linear regression analysis as the analytical approach. According to the partial test results price had neither a negative or insignificant effect on the use decision obtained tcount value of -1.070 < ttable 1.661 and a significance value of 0.287 > 0.05. Brand image positively and significantly influences use decisions, obtained tcount value of 4.490 > from ttable 1.661 and a significance value of 0.000 < 0.05. Brand awareness contributes positively and significantly on use decisions, obtained tcount is 6,734 > from ttable 1.661 and the significance value is 0.000 < 0.05. Simultaneously, the price, brand image, brand awareness significantly influence the decision to use, obtained Fcount is 84.271 > Ftable 2.70 and the significance value is 0.000 < 0.05.
Copyright (c) 2025 Fitriana Fitriana, Ade Agus Putra Maulana, Dewi Nur Septyarini (Author) https://creativecommons.org/licenses/by/4.0
THE EFFECT OF COMPETENCY, WORK PERFORMANCE AND WORK EXPERIENCE ON EMPLOYEE CAREER DEVELOPMENT IN ENGINEERING DIVISION PT. DUMA NUSATAMA BALIKPAPAN
This study aims to determine the effect of competence, work performance, and work experience on employee career development at the engineering division of PT Duma Nusatama Balikpapan. The population of this research is 322 employees of PT.Duma Nusatama Balikpapan. The sample used in this research is purposive sampling which is all permanent employees of Engineering Division of PT Duma Nusatama Balikpapan with 45 respondents. Data analysis technique uses multiple regression method assisted by SPSS 25 program. The result shows that partially competence has positive and significant effect on employee career development with tcount 2.911 > ttable 2.019 and significance value 0.006 < 0.05. Work performance partially has a positive and significant effect on employee career development with tcount 7.774 > ttable 2.019 and a significance value of 0.000 <0.05. Work experience partially has a positive and significant effect on employee career development with tcount 5.334 > ttable 2.019 and a significance value of 0.000 <0.05. Furthermore, competence, work performance, and work experience simultaneously have a significant effect on the career development of engineering division employees with a value of Fcount 306.486 > Ftable 2.83 and a significance value of 0.000 <0.05
Copyright (c) 2025 Hermin Nainggolan, Debora Regina Pardede (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Relationship between Products in Consumer Shopping Patterns with the Apriori Algorithm
The fitri hijab shop is one of the shops that sells hijab, in this shop there are many transactions that can be utilized and can be managed to produce information. Analysis of transactions in this shop can help shop owners to create a business strategy, such as knowing items that are often purchased together. Data mining is a field of several scientific fields that combines techniques from machine learning, pattern recognition, statistics, databases and visualization to identify problems of retrieving information from large databases. One of the algorithms from data mining techniques that can be used to find consumer shopping patterns is the apriori algorithm. The apriori algorithm is one of the algorithms in data mining that is used to retrieve data with associative rules in determining the relationship of a combination of items. From the data analysis using the python programming language, 2 association rules were obtained, namely: If you buy an instant hijab, you will buy a square hijab with a confidence value of 0.53 and if you buy a square hijab, you will buy an instant hijab with a confidence value of 0.57.
Copyright (c) 2025 Afriosa Syawitri, Siti Rahmi Hidayatullah, Rusy Dina (Author) https://creativecommons.org/licenses/by/4.0
Empirical Study on the Relationship between Multidimensional Intelligence and Locus of Control on the Ethical Behavior of Accounting Students at STIE Balikpapan
This investigation delves into the empirical interplay between distinct facets of intelligence—cognitive prowess, spiritual depth, and emotional acuity—alongside the influence of personal control beliefs, in shaping the moral compass of accounting undergraduates. Centered on the 2020 cohort within the Accounting Program at STIE Balikpapan, the study garnered firsthand insights from 70 participants. Employing multiple linear regression via SPSS 29, the analysis revealed a compelling positive link between both intellectual and spiritual intelligence and students' ethical conduct. Conversely, emotional intelligence appeared to exert no discernible influence, positive or negative, on their ethical choices. While an internal locus of control trended positively, its individual impact did not reach statistical significance. Collectively, these findings underscore the salient roles of cognitive maturation, spiritual grounding, and internal self-governance in cultivating ethical perspectives among future accounting professionals, while the contribution of emotional intelligence remains an open question warranting deeper scrutiny
Copyright (c) 2025 Anita De Grave, Riswan Riswan (Author) https://creativecommons.org/licenses/by/4.0
THE INFLUENCE OF WORK ABILITY, WORK DISCIPLINE AND JOB TRAINING ON JOB PERFORMANCE BASED ON THE PERCEPTION OFEMPLOYEES PT. KARYA PATRA ABADI BALIKPAPAN
This study aims to determine the effect of work ability, work discipline and job training on job performance based on employee perceptions PT. Karya Patra Abadi Balikpapan. The location of this research was conducted at JL. Lt. Gen. Soeprapto no. 69 Balikpapan, East Kalimantan. The population is 114 people and the sample used in this study is 89 respondents. The analysis technique used is multiple linear regression analysis. The results of the regression analysis, obtained that (X1) workability partially has a positive and significant effect on employee work performance. Variable (X2)work discipline partially positive and significant effect. The variable (X3) partially positive and significant job training. And together (simultaneously) work ability, work discipline and job training have a positive and significant effect on employee performance.
Copyright (c) 2025 Suhartono Suhartono, Muhammad Oceano Fauzan, Risky Amelia (Author) https://creativecommons.org/licenses/by/4.0
THE INFLUENCE OF WORK ENVIRONMENT, WORK MOTIVATION, LEADERSHIP AND JOB SATISFACTION ON PERFORMANCE BASED ON PERCEPTIONSEMPLOYEES PT. BRINGIN KARYA SEJAHTERA BALIKPAPAN
This study aims to determine the effect of work ability, work environment, motivation, leadhership, and job satisfaction on peformance based on employee perception of PT. Bringin Karya Sejahtera Balikpapan The location of this research was conducted at JL. Jendral Sudirman No 40(BRI Building) Balikpapan, East Kalimantan. The population is 52 people and the sample used in this study is 52 respondents. The analysis technique used is multiple linear regression analysis. The results of the regression analysis, obtained that performance. Variable (X2) motivation partially positive and significant effect. The variable (X3) leaderhsip partially has a possttive and significant effect. The variable (X4) partially positive and significant job satisfaction . And together (simultaneously) work eviroment, motivation, leadership, and job satisfaction have a significant and significant effect on employee performance.
Copyright (c) 2025 Suhartono Suhartono, Muhammad Oceano Fauzan, Yansen Simon Tipal (Author) https://creativecommons.org/licenses/by/4.0
THE EFFECT OF NET PROFIT MARGIN, CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER ON PROFIT GROWTH IN PROPERTY AND REAL ESTATE COMPANIES ON THE IDX
This study aims to determine the effect of et profit margin, current ratio, debt to equity ratio, total asset turnover on profit growth in property and real estate companies on the IDX for the 2016-2020 period. This research method uses quantitative methods. The sampling technique used is purposive sampling to obtain samples that meet the criteria. Data analysis used multiple linear regression analysis. The conclusions from the results of this study are as follows: (1) net profit margin has a positive and significant effect on profit growth in property and real estate companies on the IDX. (2) current ratio has a positive and significant effect on profit growth in property and real estate companies on the IDX. (3) debt to equity ratio has a positive and significant effect on profit growth in property and real estate companies on the IDX. (4) total Asset turnover has a positive and significant effect on profit growth in property and real estate companies on the IDX. (5) net profit margin, current ratio, debt to equity ratio, total asset turnover have a significant effect on profit growth in property and real estate companies on the IDX.
Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND NET PROFIT MARGIN ON DIVIDEND PAYOUT RATIO AT PT. ASTRA AGRO LESTARI, TBK LISTED ON THE INDONESIA STOCK EXCHANGE
The dividend policy is very important because it not only deals with the importance of the enterprise but it also deals with the importance of the stock holders. The dividend that is given to the stock holders depends on the enterprise’s policies.The research was conducted to examine the influences of Current Ratio, Debt to Equity Ratio, and Net Profit Margin to word Dividend Payout Ratio at Astra Agro Lestari PT. Tbk. Variables used in this study were, Dividend Payout Ratio as the dependen variable and the Current Ratio, Debt to Equity Ratio, and Net Profit Margin as an independen variable.The analysis techique used is multiple linear regression and hypothesis testing using the F statistic to test the effect together with a 5% confidence level and t-statistics for testing the partial regression coefficients. The result of this study showed that Current Ratio did not significantly effect to Dividend Payout Ratio with count t-value 1,013 and significant 0,333. Debt to Equity Ratio has negative and significant impact to Dividend Payout Ratio with count t-value - 3,400 and significant 0,006. Net Profit Margin did not significantly effect to Dividend Payout Ratio with count t-value -1,665 and significant 0,124. Based on result of statistical analysis F, obtained F value 7,137 dan significant 0,006, and it can concluded that the variables Current Ratio, Debt to Equity Ratio and Net Profit Margin simultaneously have a significant effect to Devidend Payout Ratio. The Adjusted R Square was 0,568, that showed the influence Current Ratio, Debt to Equity Ratio and Net Profit Margin to Devidend Payout Ratio value at 56,8% while 43,2% by other variables beyond the variables used in this study
ANALYSIS OF THE EFFECT OF CASH TURNOVER, RECEIVABLES TURNOVER, AND INVENTORY TURNOVER ON NET PROFIT MARGIN AT CV. DUTA KALIMANTAN BRANCH BALIKPAPAN
This study aims to determine the effect of cash turnover, receivable turnover, and inventory turnover on net profit margin at CV. Duta Kalimantan . This research data is obtained from the report for 8 years ie the period 2008 - 2015. Based on the results of multiple linear regression analysis is: The result of analysis shows that the correlation coefficient (R square) = 0,948 which means all the independent variables X1 until X3 has a strong relationship to the Y variable (net profit margin). While the output F- arithmetic resulted is equal to Fchange (24,331)> Ftable (5,41). This shows that the independent variables X1 until X3 together have a significant influence on the dependent variable (Y) is net profit margin. The partial test results show that partially cash receivable turnover and inventory turnover significantly affect net profit margin while cash turnover has no significant effect on net profit margin at CV. Duta Kalimantan . Receivable turnover variables have a dominant influence, this is evidenced by using t test with the result of tcount value of 4,021 is greater than the other two variables ie cash turnover value of -1,238 t counters and inventory turnover of tcount of 3,009 and has the lowest significant level of 0,016 compared to the other two variables ie cash turnover and inventory turnover.
THE EFFECT OF WORK DISCIPLINE, MOTIVATION, AND CAREER DEVELOPMENT ON PERCEPTIONS OF EMPLOYEES' PERFORMANCE AT PT AEROFOOD INDONESIA IN BALIKPAPAN
This study aims to determine the effect of work discipline, work motivation and career development on perceived performance of employees of PT Aerofood Indonesia in Balikpapan. The location of this research is PT Aerofood Indonesia in Balikpapan. The population used is 50 respondents. The analysis technique used is multiple linear regression analysis. Based on the research that has been done, it is found that the results of this study indicate that there is a simultaneous and significant influence between Work Discipline, Work Motivation and Career Development on Perceived Performance of Employees of PT Aerofood Indonesia in Balikpapan. And the research that has been done that the results of this study show a partial and significant effect There is a positive and significant influence between work discipline on employee performance perceptions. There is no positive and significant effect between motivation on employee performance perceptions. There is a positive and significant influence between Career Development on Employee Performance Perceptions
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, DEBT TO ASSET RATIO AND TOTAL ASSET TURNOVER ON RETURN ON ASSET AT PT. BAYU BUANA TRAVEL BRANCH BALIKPAPAN
The purpose of this research is to determine whether current ratio, debt to equity ratio, debt to asset ratio, total asset turnover have an influence on return on asset at PT BAYU BUANA TRAVEL in Balikpapan simultaneously and also to determine which variables have a partial dominant effect to return on asset at PT BAYU BUANA TRAVEL in Balikpapan. The subjects in this research were PT BAYU BUANA TRAVEL in Balikpapan and the objects in this study were the data of current ratio , debt to equity ratio, debt to asset ratio, total asset turnover and return on asset from 2011 - 2019. The data were analyzed using multiple linear regression. The results of hypothesis testing (1) prove that there is a simultaneous significant effect of current ratio, debt to equity ratio, debt to asset ratio, total asset turnover to return on asset with a value of Fhitung of 10,117 with a significant level of 0,023 greater than Ftabel of 5,19 . At a significant level of α=5% (0,023 < 0,05) and the results of hypothesis testing (2) do not prove that partially total asset turnover has the most dominant influence on return on asset at PT BAYU BUANA TRAVEL in Balikpapan. Because it shows the value of thitung is 1.716 smaller than ttabel is 2,015 with a value of Sig.t of 0,161 is greater than the value of α=5% (0,161 > 0,05)
ANALYSIS OF PRODUCTION COST, MARKETING COST, ADMINISTRATION AND GENERAL COST AT PT. BENTOEL INTERNATIONAL INVESTAMA, TBK (2009-2015)
This research is purposed to know (1) how much Production Cost, marketing Cost, administration and general cost, influence to the volume of sales, (2) how much partial cost production influence to the volume of sales. Research subject is PT. Bentoel International Investama, Tbk. Data type in this research is quantitative that taken from financial statement at 2009-2015 in Indonesian Stock Exchange Balikpapan Branch. Data obtained analized with linear multiple regretion. The Result show that (1) Simoultanously Production Cost, marketing Cost, administration and general cost, are significant influence to the volume of sales, (2) partially Production Cost is significant influence to the volume of sales
Administration and General Cost, volume of sales
PENGARUH GAYA KEPEMIMPINAN PARTISIPATIF MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. TRANS PIRAMIYD BALIKPAPAN
This study aims to understand whether Participatory leadership style, motivation and Work Discipline on Employee Performance at PT. Trans Piramyd Balikpapan on purpose and situation, sponsored by software that uses the SPSS version 18 windows, has a significant importance on the performance of the employees of PT. Trans Piramyd Balikpapan is dominant on employee performance partially. Leadership is the ability of a person for the purpose of a group or organization that has been determined. The purpose of this study was to study the presence or absence of the influence of Participatory Leadership style, Motivation and Work Discipline of PT. Trans Piramyd Balikpapan, is maximize by measuring the magnitude of this influence. The method used in this research is to use quantitative data obtained through 86 respondents are samples then processed using statistics then presented in the form of scientific analysis. After collecting data through both questionnaires, field observations using multiple linear regression analysis, where the regression analysis is: Y = 0.316 X1 + 0.343 X2 + 0.222 X3 Participative leadership style variables, motivation and work discipline have no significant effect on employee performance. F-count obtained is = 1.544> F table 0.209. The partially dominant support for the performance of employees of PT. Trans Piramyd Balikpapan is the highest-value work discipline, amounting to 0.042 with a t value of 2.062> 0.178 table values.
ANALYSIS OF THE EFFECT OF LABOR COST INVENTORY, OPERATING COST AND PROMOTION COST ON NET PROFIT AT CV ORANGE IT IN BALIKPAPAN
This study aims to determine the influence of Merchandise, Labor Costs, Operating Costs and promotion Costs simultaneously to Net Profit of CV Orange IT Balikpapan and to know which of the Merchandise, Labor Costs, Operating Costs and Promotion Costs partially have a dominant influence on the Net Profit of CV Orange IT Balikpapan. The variable used is Net Profit as the dependent variable, while the independent variablData analysis was done by using multiple linear regression model, classical assumption method that is multicollinearity test, heteroscedasticity test and autocorrelation test, and hypothesis test by using F test and t test. Based on the result of the research at F test, it is obtained Fcount > Ftable (25,578 > 6,09) at significance level 5% (0,012 < 0,05), indicating that Merchandise, Labor Costs Operating Costs and Promotion Costs simultaneously have significant Net Profit of CV Orange IT Balikpapan. In t test, Promotion has the largest t count value compared with other independent variables, where the tcount value is 6,092 > ttable of 2,35336 with the significance level of 5% (0,009 < 0.05), it means the variable Promotion Costs partially has influence dominant and significant to the net profit of CV Orange IT Balikpapan
ANALYSIS OF THE INFLUENCE OF PRODUCT, PRICE AND PROMOTION ON PURCHASE DECISIONS AT MAY LIA SKIN CARE SHOPEE
This study aims to analisys the effect of independent variables namely Product (X1), Price (X2), and Promotion (X3) of the dependent variable, Purchasing Decisions (Y) at May Lia Skin Care In Market Place Shopee. The method used is a quantitative method, this study uses probability sampling techniques by using a sample of 80 respondents, data collection techniques and questionnaires. Based on the results of multiple linear regression analysis obtained correlation coefficient (R) of 0.502 and the coefficient of determination (R2) of 0.252 (25,2%). Hypothesis F test results show Fcount = 8.519 > Ftable = 3.12, which means that simultaneously has a significant effect on purchasing decisions at May Lia Skin Care In Market Place Shopee. Hypothesis t test results indicate that three variables, namely Product (X1) partially have a significant effect on purchasing decisions at May Lia Skin Care In Market Place Shopee
Copyright (c) 2025 Muhamad Syahrul Maulana (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Information Technology, Task-Technology Fit, Competence, and Job Satisfaction on Employee Performance at PT Telkom Regional VI Kalimantan Unit Regional Operation Center Balikpapan
The purpose of this research, to know the influence of information technology, Task- Technology Fit, competence, and job satisfaction towards employee performance. Research object at PT Telkom Regional VI Kalimantan. The number of samples in this research amounted to 80 respondents at Unit Regional Operation Center Balikpapan. The sampling techniques used in this research are simple random sampling. This type of research is a survey with a quantitative approach and using desriptive analysis methods. The results of the first testing hypothesis (H1) is proven or acceptable the Truth is information technology, task-technology fit, competence, and job satisfaction has a significant impact on employee performance of PT Telkom Regional VI Kalimantan Unit Regional Operation Center Balikpapan. The second hypothesis of the test results (H2) proves that the competencies are partially dominant affecting the employee’s performance of PT Telkom Regional VI Kalimantan Unit Regional Operation Center Balikpapan.
THE EFFECT OF SERVICE QUALITY ON OUTPATIENT PATIENT SATISFACTION AT RESTU IBU HOSPITAL BALIKPAPAN
This study aims to determine the influence of service quality on patient satisfaction in the outpatient Restu Ibu Hospital. This research using quantitative methods. This research use the technique of incidental sampling with a total sample of 340 respondents, using the method of data collection by way of questionnaires. Based on the results of multiple linear regression analysis obtained a correlation coefficient value (R) of 0.823, and the coefficient of determination (R2) equal 0,678. The results of the F test of the hypothesis showed Fcount 140,729 > Ftable 2.40 which means there is significant influence between quality of service (X) on patient satisfaction (Y). For the results of the t test, the variables of physical evidence, responsiveness, assurance and empathy partial effect on patient satisfaction. And the reliability variable has no partial effect on patient satisfaction.
THE EFFECT OF SALES GROWTH, CASH TURNOVER, INVENTORY TURNOVER, AND RECEIVABLES TURNOVER ON NET PROFIT MARGIN (NPM) AT DATACOM TRADING COMPANY IN BALIKPAPAN
This research has a purpose to know the effect of sales growth, cash turnover, inventory turnover and accounts receivable turnover on the Net Profit Margin at the DATACOM trading company in Balikpapan. This study uses secondary data obtained from the financial statements of the trading company DATACOM in Balikpapan with the research period 2008-2019. The data analysis method used is ratio analysis, multiple linear regression analysis, t-test, and classical assumption test. The results showed that the variables of inventory turnover and accounts receivable turnover had effect on Net Profit Margin with sig values of 0.020 and 0.048. Meanwhile, the variable sales growth and cash turnover did not have a significant effect on Net Profit Margin with sig values of 0.136 and 0.232. The result of the determination coefficient is 71.2%, this means that the ability of the independent variable to affect the dependent variable is 71.2%, while 28.8% is influenced by other variables that are not included in this regression.
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THE EFFECT OF PERFORMANCE BASED BUDGETING AND INTERNAL CONTROL ON THE PERFORMANCE OF GOVERNMENT AGENCIES IN BANGKALAN DISTRICT
The purpose of this research is to analyze (1) Influence of Performance Based Budgeting to internal control at regency government institution bangkalan madura, (2) Influence of Performance Based Budgeting to performance of regency government institution of bangkalan madura and (3) Influence of internal control to performance of regency government institution bangkalan madura. Samples in the study were 198 respondents from 33 SKPD Bangkalan Madura calculated using slovin formula. The analysis of this study using. Data analysis in this research using SEM (Structural Equation Modeling) with application of PLS program (Partial Least Square) version 3.0 M3 PLS (Partial Least Square). The result of research indicates that (1) There is significant influence of Performance Based Budgeting on internal control, (2) There is no significant influence of Performance Based Budgeting on the performance of Bangkalan district government institutions and (3) There is significant influence of internal control on the performance of Bangkalan district government institutions