JURNAL ILMIAH EKONOMI DAN MANAJEMEN

ANALISIS PROSES PENGAWASAN AUDIT DAN UPAYA PENCEGAHAN FRAUD DI BPJS KETENAGAKERJAAN

Soca Brilianty Wijaya — 2024-11-02

Pengawasan audit sangat penting untuk memastikan pencapaian tujuan organisasi melalui pemantauan dan manajemen yang efektif. Dewan Pengawas berperan penting dalam mengarahkan strategi organisasi dan memastikan kepatuhan terhadap standar audit internal dan eksternal. Mereka bekerja sama dengan auditor internal (SPI) dan eksternal, seperti Akuntan Publik serta lembaga pengawas seperti Otoritas Jasa Keuangan (OJK) dan Badan Pemeriksa Keuangan (BPK), guna menjaga akuntabilitas dan transparansi dalam pengelolaan keuangan. BPJS Ketenagakerjaan menerapkan sistem pengendalian internal yang sesuai dengan kerangka kerja COSO, dengan fokus pada manajemen risiko, aktivitas pengendalian, dan evaluasi berkelanjutan. Upaya pencegahan fraud diterapkan melalui budaya organisasi, dengan kepatuhan ketat terhadap kebijakan antikorupsi serta kerja sama dengan Komisi Pemberantasan Korupsi (KPK). Dengan menerapkan sistem audit yang kuat dan langkah-langkah pencegahan fraud, BPJS Ketenagakerjaan berupaya menjaga kesehatan keuangan dan integritas, serta memastikan pelayanan optimal dan perlindungan bagi pesertanya.

PENGARUH DISIPLIN KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN PADA PT ANEKA TAMBANG TBK UNIT GEOMIN JAKARTA SELATAN

Aufa Salsabila Yusiani — 2024-11-04

This research aims to determine the effect of work discipline and competence on employee performance at PT Aneka Tambang Tbk Geomin Unit South Jakarta. The method used is a quantitative research method. The data collection technique used is saturated sampling. The research sample is 90 respondents. The data analysis method used in the study includes instrument testing consisting of validity testing, reliability testing, classical assumption testing consisting of normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression testing, correlation coefficient testing, determination coefficient testing, hypothesis testing consisting of partial t-test and simultaneous f-test. From the results of this research it can be concluded that Work Discipline has a positive and significant effect on Employee Performance with a calculated t value> t table (4.463> 1.662) and a significance value of 0.000 <0.05. Thus, H01 is rejected and H1 is accepted. Competence has a positive and significant influence with a calculated t value > t table (4.881 > 1.662) and a significance value of 0.000 < 0.05. Thus, H02 is rejected and H2 is accepted. Work Discipline and Competence have a positive and significant influence on Employee Performance with a calculated F value = 17.523 > 3.101 or (calculated F > F table) and a significance value (0.000 < 0.05). Thus, H0 is rejected, and H3 is accepted. Work Discipline and Competence on Employee Performance have a regression effect of Y = 11.575 + 0.418 X1 + 0.277 X2 + a. The result of the R-square value (determination coefficient) is 0.287, so it can be concluded that the variables of work discipline (X1) and competence (X2) together have a contribution to the influence of the employee performance variable (Y) of 28.7%, while the remaining 71.3% is influenced by other factors or variables that are not examined.

PENGARUH PERPUTARAN KAS, MODAL KERJA DAN STRUKTUR MODAL TERHADAP RETURN SAHAM PERUSAHAAN SUB SEKTOR MINYAK, GAS DAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023

Sova Ariska — 2024-11-04

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, modal kerja, dan struktur modal terhadap return saham perusahaan sub sektor minyak, gas dan batu bara yang terdaftar di BEI periode 2020-2023. Populasi dalam penelitian ini adalah seluruh perusahaan pada sub sektor minyak, gas dan batu bara yang terdaftar di BEI periode 2020-2023 dengan sampel berjumlah 64 perusahaan dengan menggunakan teknik pengumpulan sampel secara sengaja (purposive sampling). Berdasarkan hasil analisis regresi linier berganda menunjukan persamaan regresi yaitu Y=3,137-0,485X1-2,295X2+0,159X3. Koefisiean korelasi (R) menunjukan nilai sebesar 0,389. Hal ini menunjukan hubungan antara perputaran kas, modal kerja, dan struktur modal terhadap return saham adalah hubungan yang rendah. Nilai koefisien determinasi (R2) sebesar 0,152, yang berarti bahwa 15,2% pengaruh terhadap return saham yang dapat dijelaskan oleh perputaran kas, modal kerja, dan struktur modal sedangkan sisanya 84,8% dipengaruhi variabel lainnya yang tidak diteliti dalam penelitian ini. Hasil uji f menunjukan 0,277 > 0,05, maka dapat disimpulkan Ha ditolak dan H0 diterima, artinya perputaran kas, modal kerja dan struktur modal secara simultan tidak memiliki pengaruh terhadap return saham. Hasil dari uji t diketahui tingkat signifikansi perputaran kas 0,076 > 0,05, modal kerja 0,440 > 0,05, dan struktur modal 0,642 > 0,05. Hal ini berarti variabel perputaran kas, modal kerja dan struktur modal tidak berpengaruh terhadap return saham.

PENGARUH ENDORSMENT DAN LIVE TIKTOK TERHADAP KEPERCAYAAN PELANGGAN PADA DAVIENA SKINCARE DI KOTA PROBOLINGGO

Zakaria Zakaria — 2024-11-04

Currently, Tiktok has become a significant digital marketing platform widely utilized by businesses as an online shopping platform. This applies to Daviena Skincare products which utilize endorsements and Live Tiktok to enhance customer trust. The main objective of this research is to determine the significant influence of Endorsements and Live Tiktok on customer trust in Daviena Skincare.This study adopts a quantitative research approach. Non-probability sampling was used with purposive sampling technique, distributing an online questionnaire to 100 followers of Daviena Skincare's Tiktok account. The results of this study demonstrate that the data used is valid and reliable higher levels of endorsements and Live Tiktok correspond to higher customer trust. Specifically, endorsements partially influence customer trust, while Live Tiktok significantly affects customer trust. Simultaneous testing indicates that both endorsements and Live Tiktok positively influence customer trust. Based on the findings of this research, it can be concluded that both endorsements and live Tiktok have a positive impact on customer trust. It is recommended that the company enhances endorsements by recruiting trending celebrities for live Tiktok sessions to prevent customer churn and build customer trust.

Analisis Lingkungan Kerja Dalam Meningkatkan Kinerja Pegawai Dinas Pemberdayaan Perempuan Dan Perlindungan Anak Kota Bogor

Nesa Arnanda Nursahi — 2024-11-05

This study aims to analyze the effect of the noisy working environment and less effective communication on the performance of employees of the Bogor City Women's Empowerment and Child Protection Office. The research method used is qualitative. Data collection is done through observation, interviews, and documentation. Research results show that noise in the working environment interferes with employee concentration. In addition, less effective communication causes miscommunication and delays in decision-making. This study concluded that the improvement of the working environment, especially in noise reduction and increased communication effectiveness, is an important step to improve the performance of employees of the Bogor City Women's Empowerment and Child Protection Office.

Pengaruh Celebrity Endorsement, WOM dan Harga Terhadap Keputusan Pembelian Produk Zara di Kota Semarang

Adiyaksa Putra Hutama — 2024-11-05

The need for clothing not only fulfills primary needs but can also provide self-confidence for fashion users. Zara is one of the fashion brands that presents high quality and product designs that support all activities. However, the increasingly tight competition in the industrial world demands that companies be more creative and make products more competitive. This study aims to analyze the influence of celebrity endorsement, word of mouth, and price on purchasing decisions for Zara products in Semarang City. This research is quantitative and involves a population of consumers who have purchased Zara products at least once. The research method used is a survey, with purposive sampling technique, where 115 respondents were selected based on certain criteria. The data collected was analyzed using multiple linear regression test with the help of SPSS software. The results of this study show that celebrity endorsement has a significant positive influence on purchasing decisions, word of mouth has a significant positive influence on purchasing decisions, and price has a significant positive influence on purchasing decisions.

Pengaruh Disiplin Kerja Dan Komunikasi Terhadap Kinerja Karyawan Pada CV Kembar Jaya Parung

Winni Yanuarti Tika Puteri — 2024-11-07

This study aims to determine the effect of work discipline and communication on employee performance at CV Kembar Jaya Parung. The method used is quantitative method. This data collection technique is done by taking objects from samples called sampling or respondents, the sampling method using the saturated sample technique. The research sample is 75 respondents. The data analysis method used in the study includes instrument testing consisting of validity testing, reliability testing, classical assumption testing consisting of normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression testing, simple linear regression testing, correlation coefficients, determination coefficient tests, hypothesis testing consisting of partial t-tests and simultaneous f- tests. From the results of this study it can be concluded that work discipline has a positive and significant effect on employee performance with a label t-count value or (8.494> 1.993) and a significance value of 0.000 <0.05. Thus, H0 is rejected and H1 is accepted. Work discipline has a positive and significant influence on employee performance with a label t-value or (11.931> 1.993) and a significance value of 0.000 <0.05. Thus, H0 is rejected and H2 is accepted. Work discipline and communication have a positive and significant influence on employee performance with a value of Fcount> Ftable or (89.674> 3.12) and a significance value of 0.00 <0.05. Thus, H0 is rejected and H3 is accepted. Work discipline and communication on employee performance have a regression effect of Y = 4.601 + 0.328 (X1) + 0.551 (X2). The result of the correlation coefficient value of 0.845, it can be concluded that the variables of work discipline (X1) and communication (X2) together have a contribution to the influence of the employee performance variable (Y) of 71.4%, while the remaining 28.6% is influenced by other factors or variables not studied.

Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada CV Kembar Jaya Parung

Ahmad Farhan Kuncoro — 2024-11-07

This study aims to determine the influence of leadership style and physical work environment on employee performance at CV Kembar Jaya Parung both partially and simultaneously on the processing of empirical data from the dissemination of questionnaires that have been carried out. The method used in this study is a quantitative method using a sample determination technique of 75 respondents. In this study, data analysis techniques are used in the form of: validity testing, reality testing, normality testing, classical assumption testing, quantitative testing and hypothesis testing. It can be known that the result of the multiple linear regression equation obtained between Y = 7.537 + 0.382 (X1) + 0.357 (X2). This is evidenced by the results of hypothesis tests based on the simultaneous obtained F value calculated > F table or (80.684 > 3.120), this is also strengthened by the significance of < 0.050 or (0.000 < 0.050). The results of the determination coefficient test of the leadership style variable (X1) and the physical work environment (X2) had an influence of 69.1 % on the performance of CV Kembar Jaya Parung. Thus, H0 rejected H3 accepted can be interpreted that there is a simultaneous significant influence between leadership style (X1), physical work environment (X2) and employee performance (Y)

Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Pakaian Pada Distro Bindos Store Ciseeng Bogor

Rangga Permana Putra — 2024-11-09

This study aims to determine the effect of price and product quality on purchasing decisions at Distro Bindos Store Ciseeng Bogor, with a sample of 96 consumers. The method used is quantitative, with data analysis including classical assumption tests, simple and multiple linear regression, correlation coefficient, coefficient of determination, t test, and F test. The results showed that price has a significant effect on purchasing decisions with regression Y = 5.064 + 0.883 X1 and a correlation of 0.885. Product quality also has a significant effect with regression Y = 1.011 + 0.966 X2 and correlation 0.874. Simultaneously, price and product quality have a significant effect with regression Y = 1.094 + 0.510 X1 + 0.481 X2 and a coefficient of determination of 83.3%. Hypothesis testing shows that the value of t count> t table (18.420> 1.661) and (17.447> 1.661), and F count> F table (231.371> 3.09), which indicates a significant effect of price and product quality on purchasing decisions.

Pengaruh Pelatihan Kerja Dan Keselamatan Dan Kesehatan Kerja (K3) Terhadap Produktivitas Kerja Karyawan PT Inkabiz Indonesia Tangerang Selatan

Feriah Triana Reisa Mega — 2024-11-13

This research aims to determine the effect of job training and occupational health and safety (OHS) on the work productivity of employees at PT Inkabiz Indonesia in South Tangerang. The research method used is the quantitative analysis method with an associative approach. The sample used in this study consisted of 82 employees of PT Inkabiz Indonesia. The data analysis used in this study includes: data quantity test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), simple linear regression test, multiple linear regression test, correlation coefficient test, determination coefficient test, and hypothesis test. (uji t dan uji F). Partially, job training has a significant effect on work productivity, as evidenced by the regression equation Y = 20.908 + 0.470X1, with a correlation coefficient of 0.478, indicating a moderate relationship between the two variables. The t-value of 4.871 > t-table 1.990 with a significance value of 0.000 < 0.05 means H0 is rejected and H1 is accepted. Partially, occupational safety and health significantly affect work productivity, as evidenced by the regression equation Y = 22.591 + 0.452X2, with a correlation coefficient of 0.470, indicating a moderate relationship between the two variables. The t-value of 4.769 > t-table 1.991 with a significance value of 0.000 < 0.05 means H0 is rejected and H2 is accepted. Simultaneously, job training and occupational safety and health significantly affect work productivity, as evidenced by the regression equation Y = 16.326 + 0.313X1 + 0.289X2, with a correlation coefficient of 0.542, indicating a moderate relationship. The F-value of 16.431 > F-table 2.720 with a significance value of 0.000 < 0.05 means H0 is rejected and H3 is accepted

LITERASI EKONOMI DAN KEGIATAN P5 KEWIRAUSAHAAN SEBAGAI FAKTOR PENDORONG MINAT BERWIRAUSAHA PESERTA DIDIK

Rezya Marsanda Aprilia — 2024-11-13

This study aims to determine the effect of economic literacy and P5 entrepreneurship activities on students' interest in entrepreneurship. This study uses a survey method and quantitative research with an explanatory design. This study's population consisted of all tenth grade students (391 in total). The sampling technique used is probability sampling by simple random sampling of samples taken by 198 students. Data were obtained through the distribution of questionnaires, and the data analysis techniques used were multiple linear regression and hypothesis testing. The linear regression value for this study is Y = 28,184 + 0,538 + 0,180. Based on the results of statistical calculations, economic literacy has a positive and significant effect on entrepreneurial interest, and P5 entrepreneurship activities have no effect on entrepreneurial interest. Meanwhile, economic literacy and P5 Entrepreneurship Activities had an effect on entrepreneurial interest, with a coefficient of determination () value of 0.553 (55%).

The Influence of Managerial Ownership, Institutional Ownership and Debt Policy on Company Value

Senni Mawar J Sihombing — 2024-11-14

In today's competitive economic environment, increasing a company's value is essential for staying afloat, drawing in investors and proving that management is up to the task. A company's high or low value is heavily influenced by factors such as management ownership, institutional ownership, and debt policy, all of which aim to enhance firm value. Managerial, institutional, and debt policy ownership's impact on business value is the intended focus of this research. This research makes use of secondary data collected through purposive sampling. The study's findings indicate that, first, firm value is negatively impacted by managerial ownership, second, firm value is unaffected by institutional ownership, third, firm value is positively impacted by debt policy, and fourth, the sector's capital structure is affected by all three factors at once.