Journal of Economics Business Finance and Accounting

Pengaruh Profitabilitas, Leverage, Komisaris Independen, dan Tipe Industri Terhadap Pengungkapan Sukarela

2025-07-15T14:42:28+07:00

This study aims to find out the results of the Voluntary Disclosure Analysis in terms of Profitability, Independent Commissioners, Leverage and Industry Type in consumer goods sector companies listed on the IDX in 2018-2022. Sampling technique from secondary data. Secondary data is data obtained by researchers from various existing sources. The number of companies that were sampled was 37 companies. The analytical method used is multiple linear regression analysis which is processed using the SPSS ver. 25 to be able to test the independent variables on the dependent variable. The results of research hypothesis testing show that the profitability variable has a negative and significant effect on voluntary disclosure, while independent commissioners and leverage have a positive and significant effect on voluntary disclosure. Meanwhile, in the dummy regression, industry type as proxied by profile has a positive effect on voluntary disclosure.

Peran Marketing Syariah dalam Penentu Penjualan Produk Farmasi di Wilayah Rayon V Klaten (Apotik Sumber Waras dan Apotik Yunmay Farma)

2025-07-15T14:47:08+07:00

This research aims to: 1) Describe the Islamic principles of sharia marketing in determining the sales of Pharmacy pharmaceutical products in the Klaten Rayon V Region, 2) Explain the advantages of Islamic principles of sharia marketing compared to conventional marketing in determining the sales of Pharmacy pharmaceutical products in the Klaten Rayon V Region, and 3) Knowing the obstacles to implementing Islamic principles of sharia marketing in determining sales of pharmacy pharmaceutical products in the Klaten Rayon V Region. This research is descriptive qualitative research. Researchers took locations in the Klaten rayon V area, including Delanggu, Juwiring, Wonosari, Polanharjo. Data collection techniques use interviews, observation and documentation. The validity of this research data uses triangulation of sources and methods. The analysis technique used is interactive model analysis. The results of this research show: 1) Islamic principles of sharia marketing in determining sales of pharmacy products in the Klaten District V Region using the Al-Qur'an and Hadith. 2) The advantages of Islamic principles of sharia marketing compared to conventional marketing in determining sales of pharmacy products in the Klaten Rayon V region include theistic (rabbaniyah), namely its religious nature (diniyyah); Ethical (akhlaqiyyah) which prioritizes moral issues (morals, ethics); Realism (al-waqi'yyah), is not an exclusive, fanatical, anti-modernity and rigid concept; Humanistic (al-insaniyyah) where human nature is maintained and maintained. 3) The obstacle to implementing Islamic principles of sharia marketing in determining sales of pharmacy products in the Klaten Rayon V region is the limited knowledge of pharmacists' sharia knowledge and drug sales.

Pengaruh Faktor-Faktor Penerapan Balanced Scorecard Terhadap Kinerja Perusahaan (Studi Pada Dealer Honda di Surakarta)

2025-07-15T14:50:31+07:00

This study aims to determine and analyze the influence of: 1) financial perspective on company performance, 2) customer perspective on company performance, 3) internal business perspective on company performance, 4) learning and growth on company performance, and 5) financial perspective, customer perspective, business perspective and internal learning and growth on company performance Honda Dealer, Surakarta. This research is quantitative research. The population of this study were all employees and customers of Honda Dealer, Surakarta with a sample of 120 respondents. Data collection techniques using a questionnaire. The analysis technique used is multiple linear regression analysis. The results of this study indicate: 1) Financial Perspective has an effect on Company Performance of 0.202 with a tcount of 2.102. and a significance of 0.038; 2) Customer Perspective has an effect on Company Performance of 0.351 with a tcount of 2,919 and a significance of 0.004; 3) The Internal Business Perspective has an effect on the Company's performance of 0.216 with a tcount of 2.189 and a significance of 0.031; 4) Learning and Growth Perspective has an effect on Company Performance of 0.452 with a tcount of 4.061 and a significance of 0.000; 5) Financial perspective, customer perspective, internal business perspective, and learning and growth perspective affect the company's performance with an Fcount of 62,356 and a significance value of 0.000. The conclusion of this research is the financial perspective, customer perspective, internal business perspective, and learning and growth perspective affect the company's performance either partially or simultaneously.

The Influence of Leadership Style on Employee Performance through Employee Job Satisfaction

2025-07-15T14:54:14+07:00

The purpose of this study is to analyze: 1) the influence of leadership style on job satisfaction of Novotel Solo Hotel employees, 2) the influence of leadership style on the performance of Novotel Solo Hotel employees, and 3) the effect of job satisfaction on the performance of Novotel Solo Hotel employees. This research is a quantitative research. The sample in this study was 75 employees of Novotel Solo Hotel. Data collection was carried out using questionnaires and documentation. The data was analyzed using path analysis with the help of SPSS software. The results of this study show 1) leadership style has a positive and significant effect on job satisfaction of Novotel Solo Hotel employees. This can be seen from the regression coefficient of leadership style 1.687, and tcount of 19.853 and the significance level of 0.000. 2) Leadership style has a positive and significant effect on the performance of Novotel Solo Hotel employees. This can be seen from the leadership style regression coefficient of 0.892, and tcount of 1:8.492 as well as a significance level of 0.000. 3) Job satisfaction has a positive and significant effect on the performance of Novotel Solo Hotel employees. This can be seen from the job satisfaction regression coefficient of 0.487, and tcount of 18.799 as well as a significance level of 0.000.

Pengaruh Insentif, Pelatihan, dan Lingkungan Kerja Terhadap Kinerja Karyawan

2025-07-15T14:57:48+07:00

This study aims to determine the effect of incentives, training, and work environment on employee performance at Yarsis Islamic Hospital of Surakarta either partially or simultaneously. This research method is a quantitative method. The population in this study were 287 employees of the Yarsis Islamic Hospital of Surakarta with a total sample of 74 respondents. Data collection was done by using a questionnaire via google form. Data analysis to test the hypothesis using the regression equation, F test, t test, and the coefficient of determination. Based on the results of the analysis, it is known that 1) Incentives have a significant effect on employee performance. This is indicated by the regression coefficient value of 0.114, tcount 20.021 and a significance value of 0.047. 2) Training has a significant effect on employee performance. This is indicated by the regression coefficient value of 0.329, tcount 20.337 and a significance value of 0.022. 3) Work environment has a significant effect on employee performance. This is indicated by the regression coefficient value of 0.432, tcount 40.336 and a significance value of 0.000. 4) Incentives, training, and work environment have a significant effect on employee performance. This is indicated by the Fcount value of 520.133 and a significance value of 0.000.