Abstract:Studi ini menganalisis pengaruh Total Debt Ratio (TDR) dan Receivable Turnover (RTO) terhadap Return on Equity (ROE) pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2025.…
021-2025. Kesenjangan penelitian (gap) yang diangkat ialah fluktuasi tajam profitabilitas sektor pascapandemi di tengah kenaikan beban utang dan tekanan pengelolaan piutang, yang belum dijelaskan secara konsisten oleh studi terdahulu. Pendekatan kuantitatif asosiatif diterapkan pada data sekunder laporan keuangan tahunan auditan. Melalui purposive sampling, diperoleh 12 perusahaan dengan 60 observasi firm-year, dianalisis dengan regresi linier berganda setelah transformasi akar kuadrat guna memenuhi asumsi normalitas. Hasil menunjukkan TDR tidak berpengaruh signifikan secara parsial terhadap ROE, sedangkan RTO berpengaruh signifikan positif secara parsial. Secara simultan, TDR dan RTO berpengaruh signifikan terhadap ROE dengan kontribusi (Adjusted R Square) sejumlah 14,0%. Temuan ini mengindikasikan bahwa efisiensi penagihan piutang, bukan semata struktur utang, lebih menentukan profitabilitas ekuitas pada sektor ini.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA) secara parsial maupun simultan pada perusahaan sub sektor tekstil dan garmen yang terdaftar…
daftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Kesenjangan penelitian (gap) yang mendasari kajian ini adalah belum konsistennya hasil penelitian terdahulu mengenai hubungan antara likuiditas, efisiensi penggunaan aset, dan profitabilitas, serta masih terbatasnya penelitian yang berfokus pada subsektor tekstil dan garmen. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan enam perusahaan sampel yang dipilih melalui purposive sampling, sehingga diperoleh 30 data observasi. Data dianalisis menggunakan regresi linear berganda, uji asumsi klasik, uji t, uji F, dan uji koefisien determinasi dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa Current Ratio tidak berpengaruh signifikan terhadap Return on Asset, sedangkan Total Asset Turnover berpengaruh positif dan signifikan terhadap Return on Asset. Secara simultan, Current Ratio dan Total Asset Turnover berpengaruh signifikan terhadap Return on Asset dengan kontribusi sebesar 32,2%. Temuan ini menunjukkan bahwa efisiensi penggunaan aset memiliki peran yang lebih menentukan dibandingkan likuiditas jangka pendek dalam menentukan profitabilitas perusahaan tekstil dan garmen..
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:Customer loyalty is a crucial factor in maintaining the sustainability of any service business, including the laundry business. Al-Matuq Islamic Boarding School Laundry experienced a decline in turnover and frequency of…
repeated service usage during the 2023–2025 period, indicating a decline in customer loyalty. This study aims to analyze the effect of service quality and price on customer loyalty, with customer satisfaction as a mediating variable. The study used a quantitative approach with a survey method of 133 Al-Matuq Islamic Boarding School Laundry customers selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) assisted by AMOS 26. The results showed that service quality has a positive and significant effect on customer satisfaction (β = 0.647; p < 0.001), price has a positive and significant effect on customer satisfaction (β = 0.313; p = 0.002), price has a positive and significant effect on customer loyalty (β = 0.443; p < 0.001), and customer satisfaction has a positive and significant effect on customer loyalty (β = 0.197; p = 0.035). In contrast, service quality does not have a significant effect on customer loyalty (β = 0.077; p = 0.544). These findings indicate that customer satisfaction plays an important role in increasing customer loyalty, while service quality contributes more through increasing customer satisfaction than directly to loyalty. The implications of this study emphasize the importance of consistently improving service quality and setting prices that are in accordance with the benefits received by customers to increase customer satisfaction and loyalty in a sustainable manner
Abstract:Employee retention has become a critical concern for organizations because high employee turnover can reduce organizational productivity, increase recruitment and training costs, and negatively affect overall organizational…
nal performance. This study aimed to examine the influence of work-life balance, organizational support, and job stress on employee retention. A quantitative research approach with an explanatory research design was employed to investigate the relationships among the research variables. Data were collected through a structured questionnaire distributed to 150 employees selected using an appropriate sampling technique. The research instrument utilized a five-point Likert scale to measure work-life balance, organizational support, job stress, and employee retention. The collected data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of Statistical Package for the Social Sciences (SPSS). The illustrative findings indicated that work-life balance has a positive and significant influence on employee retention, organizational support has a positive and significant influence on employee retention, and job stress has a negative and significant influence on employee retention. Furthermore, the three independent variables simultaneously have a significant influence on employee retention and explain a substantial proportion of the variation in employee retention. Among the independent variables, organizational support was identified as the strongest predictor of employee retention. The findings suggest that organizations seeking to improve employee retention should develop comprehensive human resource management strategies by promoting work-life balance, strengthening organizational support, and implementing effective job stress management practices. Such initiatives are expected to enhance employee well-being, increase organizational commitment, reduce turnover intentions, and contribute to long-term organizational sustainability
Abstract:This study aims to analyze the effect of labor optimization and capital support on the turnover of cassava rengginang home industries in Rubaru District, Sumenep Regency. The study employed a quantitative approach using…
a time series method with secondary data collected from 2012–2024. The variables analyzed consisted of capital and labor as independent variables and turnover as the dependent variable. Data analysis was conducted using multiple linear regression supported by classical assumption tests. The findings indicate that capital has a positive and significant effect on turnover, with a regression coefficient of 4.68 and a probability value of 0.0000. Meanwhile, labor shows a significant negative effect on turnover, with a coefficient value of -3.68 and a probability value of 0.0460. Simultaneously, capital and labor contribute significantly to turnover improvement, with an R-squared value of 0.912, indicating that 91.2% of turnover variation can be explained by both variables. The results emphasize the importance of effective labor management, workforce productivity improvement, and adequate capital support in enhancing the performance and sustainability of cassava rengginang home industries in Rubaru District.
Abstract:The purpose of this study is to investigate the relationship beetween job satisfaction and work stress on turnover intention as well as organizational commitment mediates this reliationship. To gather study data, the questionnaire…
stionnaire was used to poll 100 individuals. Structural Equation Modeling (SEM) was the method used in this quantitive study. SmartPLS version 4.1.1.6 with the PLS-SEM Algorithm and Bootstrapping was used to analyze the data. The findings demonstrated that while work stress had a positive but negligible impact on turnover intention, job satisfaction and organizational commitment had a negative and significant influence. Furthermore, the findings indicate that organizational commitment is significantly impacted negatively by work stress and positively by job satisfaction. Additionally, whereas organizational commitment can moderate the association between work stress and turnover intention, it cannot mediate the relationship between job satisfaction and turnover intention. This study has a results to provide important managerial implications for managing employees' turnover intention tendencies
Abstract:This study analyzes the influence of Quality of Work Life (QWL) and Personality (Big Five Personality Traits) on employee Organizational Commitment at UD Fatoni in Central Lombok, filling the empirical gap regarding the…
interaction of external and internal factors in the context of local SMEs prone to high turnover. The main objective is to prove the partial and simultaneous influence of both variables on employee commitment. An explanatory quantitative approach was applied with a population of 40 employees using census techniques, primary data through a valid and reliable 5-point Likert questionnaire (Cronbach's Alpha >0.60), and multiple linear regression analysis via IBM SPSS 25 after the classical assumption test was met. The results showed that QWL had no significant effect partially (sig=0.253>0.05; β=0.149), while Personality had a significant positive effect (sig=0.002<0.05; β=0.604), with a strong simultaneous effect (F=8.852; sig=0.001) explaining 32.4% of the commitment variance. In conclusion, internal factors dominate loyalty in trading SMEs, providing theoretical contributions to organizational behavior models and practical implications for management in personality assessment and optimization of basic QWL for sustainable retention.
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.
Abstract:The present study is a statistical hypothesis testing research aimed at examining the determinants of auditor turnover intention, specifically the influence of work motivation, workload, and time budget pressure as independent…
endent variables, with job satisfaction acting as a moderating variable. The research was conducted among auditors working at Public Accounting Firms in East Java. The population of the study consisted of junior and senior auditors employed at medium- and large-scale firms operating in the region. Data were collected using a survey method through primary questionnaires and analyzed using SmartPLS 3.0 to test the structural relationships between variables. The findings of this study indicate that work motivation negatively influences turnover intention, whereas workload and time budget pressure positively influence turnover intention. The results also show that job satisfaction moderates the relationship between work motivation and turnover intention, strengthening its negative effect. However, job satisfaction does not significantly moderate the influence of workload or time budget pressure on turnover intention. Overall, the study highlights the crucial role of job satisfaction in reducing the tendency of auditors to leave their organization, especially in environments with varying levels of motivation, workload, and time pressure.