Jurnal Ilmiah Poli Bisnis

Pengaruh Likuiditas, Manajemen Aset, Struktur Modal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Winda Apriani — 2024-12-31

This study aims to determine the effect of liquidity, asset management and capital structure on financial performance with company size as a moderating variable among palm oil companies listed on IDX the period 2019-2023. Financial performance as the dependent variable is proxied by ROA. The independent variables include liquidity, asset management and capital structure. The population of this study is 24 palm oil companies listed on the IDX the period 2019-2023. This study employs a purposive sampling method and selects a sample of 20 palm oil companies listed on the IDX. The analysis technique utilized is Moderated Regression Analysis (MRA) using the SPSS 23 application. The result of this study is that liquidity has no effect on financial performance, asset management has an effect on financial performance, capital structure has no effect on financial performance, company size moderates the effect of liquidity on financial performance, company size does not moderate the effect of asset management on financial performance and company size moderate the effect of capital structure on financial performance.

Analisis Laporan Keuangan Terhadap Kinerja Keuangan PT Indofood Sukses Makmur Tbk.

Ni Putu Ayu Widiandhini Tirta Lestari — 2024-12-31

Kinerja keuangan perusahaan menjadi indikator krusial dalam menilai keberlanjutan dan daya saing dalam
perusahaan. Kajian ini menyajikan analisis terhadap laporan keuangan pada salah satu perusahaan terbesar
penyedia kebutuhan pokok di Indonesia yaitu makanan dan minuman yaitu PT Indofood Sukses Makmur Tbk.
dengan menggunakan pendekatan kuatitatif deskriptif, penelitian ini mengeksplorasi beberapa rasio keuangan
yang mencakup likuiditas, solvabilitas, aktivitas, dan profitabilitas, untuk memberikan gambaran komprehensif
mengenai kondisi keuangan perusahaan dari tahun 2021 hingga 2023. Hasil analisis menunjukkan pertumbuhan
yang signifikan dalam total aktiva dan penjualan bersih, meskipun laba bersih mengalami fluktuasi yang
menantang. Temuan ini tidak hanya memberikan informasi berharga bagi pelaku manajemen keuangan dalam
pengambilan keputusan strategis, tetapi juga menawarkan informasi penting bagi investor dan pemangku
kepentingan dalam menilai prospek investasi. Kajian ini berkontribusi memberikan pemahaman yang lebih baik
tentang dinamika kinerja keuangan di industri yang sangat kompetitif, serta menyoroti pentingnya efisiensi
operasional dan manajemen biaya untuk mencapai keberhasilan jangka panjang.

Pengaruh Motivasi Terhadap Kinerja Pegawai

Jean Rosalina Asthenu — 2025-02-07

The West Seram Regency Agriculture Service is tasked with helping carry out government activities in the
agricultural sector. There are still several problems where employees lack motivation from the leadership.
The aim of the research was to analyze the influence of motivation on the performance of SBB Regency
Agriculture Service employees. Using descriptive analysis and simple linear regression. The population are
33 employees of the SBB District Agriculture Service. This research used a saturated sample where the
sample are 32 employees of the SBB Regency Agriculture Service, not including the head office. Descriptive
analysis shows that employee motivation has an average value of 2.99 which is interpreted as quite good,
while employee performance has an average value of 3.28 which is interpreted as quite good. The results
show that motivation has a positive and significant effect on the performance of SBB Regency Agriculture
Service Employees. So, the SBB District Agriculture Service must increase employee motivation by paying
attention to work performance, and work facilities. Employee performance can be improved by paying
attention to indicators of quality, quantity, responsibility, cooperation and initiative.

Keywords: Motivation, Employee Performance, Cooperation

Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Rumah Makan dan Restoran di Kota Padang

Marisa Triani — 2024-10-31

This research aims to analyze and prove the impact of modernization of the tax administration system and tax sanctions on taxpayer compliance in restaurant and restaurant businesses in Padang city. The type of research used is quantitative research using primary data and measurent using a likert scale (questionnaire). The sampling technique used was proportional stratified random sampling. This research uses the Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis method which was carried out with SmartPLS software version 4.1. the sample for this research was 183 taxpayer respondents from restaurant and restaurant businesses in the city of Padang. The result of this research show that the two independent variables, modernization of the tax management system and tax sanctions, have a positive and significant effect on taxpayer compliance in restaurant and restaurant businesses in Padang City.

Keywords: Modernization of the tax administration system, tax sanctions, compliance of restaurant and eatery business taxpayers

Revolusi E-Commerce: Transaksi Digital dan Dampaknya Pada Pertumbuhan Ekonomi di ASEAN-5

Cucu Hayati — 2025-02-20

This study analyzes the impact of e-commerce and digital transformation on economic growth in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and the Philippines) during the 2011-2021 period, using panel data and the Common Effect Model (CEM) or pooled data panel approach. The results show that digital payment has a positive and significant impact on economic growth, indicating the importance of digital payment adoption in enhancing economic activity in the region. On the other hand, e-commerce transaction value has a significant negative effect, which can be explained by the imbalance in value-added distribution and the concentration of capital on certain e-commerce platforms that do not support other sectors evenly. World digital competitiveness has a positive impact on GDP, showing that countries with higher digital competitiveness tend to have better economic growth. Total population contributes positively but has a minor influence on GDP, while labor force shows a significant negative effect, reflecting challenges in matching workforce growth with the rapidly evolving digital market demands.