Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi
https://journal.unjani.ac.id/index.php/portofolio
<p><strong>Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi</strong> is an open access Scientific Journal, published by the Faculty of Economics and Business, Jenderal Achmad Yani University (FEB UNJANI). Published twice a year in <strong>May</strong> and <strong>November</strong> with ISSN: <a href="https://issn.brin.go.id/terbit/detail/1180427486">(P ISSN: 1829-7188)</a>, <a href="https://issn.brin.go.id/terbit/detail/20220223370905855">(E-ISSN: 2829-3398)</a>.</p> <p><strong>Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi</strong> contains scientific writings based on the results of research and conceptual ideas in the fields of Economics and Business, especially Management and Accounting with the aim of being a Media for the Exchange of Information on scientific work between instructors, students, alumni, researchers, and the public in general.<br><br></p> <p><strong>Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi </strong>FEB Jenderal Achmad Yani University contains scientific studies of :</p> <p><strong>Management Scope:</strong></p> <ol> <li class="show">Marketing Management;</li> <li class="show">Human Resource Management;</li> <li class="show">Financial management;</li> <li class="show">Operations management,</li> <li class="show">Business management,</li> <li class="show">Strategy management</li> </ol> <p><strong>Accounting Scope: </strong></p> <ol> <li class="show">Financial Accounting,</li> <li class="show">Management Accounting;</li> <li class="show">Auditing;</li> <li class="show">Accounting Information System,</li> <li class="show">Taxation,</li> <li class="show">Behavior Accounting.</li> </ol>Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yanien-USPortofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi1829-7188<p>Authors who publish in <strong>Portfolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi</strong> agree to the following terms:</p> <ol> <li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="https://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li>Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_blank" rel="noopener">The Effect of Open Access</a>).</li> </ol>Pengaruh Keberagaman Gender Dewan Direksi dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia
https://journal.unjani.ac.id/index.php/portofolio/article/view/449
<p><strong><em>Abstract</em></strong></p> <p><em>The purpose of the study is to investigate how firm size and gender diversity affect financial performance. Return on Assets (ROA) is used to evaluate financial performance, total assets is used to measure firm size, and the ratio of female board members to male board members indicates gender diversity within the board of directors. The firms included in the LQ45 index and listed on the Indonesia Stock Exchange (BEI) between 2018 and 2022 make up the study population. With 45 firms monitored over a five-year period, 100 company-year observations make up the sample size. To examine the data, multiple linear regression analysis was done. The study's conclusions show that there is no discernible individual impact of gender diversity on financial performance within the board of directors.</em></p> <p><strong><em>Keywords:</em></strong><em> Board directors gender diversity, firm size and financial performance</em></p> <p><strong>Abstrak</strong></p> <p>Tujuan dari penelitian ini adalah untuk menguji dampak gender dan ukuran perusahaan terhadap kinerja keuangan. Keberagaman gender di tempat kerja diukur dengan membagi jumlah pekerja perempuan dengan jumlah seluruh pekerja di tempat kerja, mengukur ukuran perusahaan dengan volume neraca, dan mengukur efisiensi ekonomi dengan laba atas aset (ROA). Besar sampel penelitian ini adalah daftar perusahaan dalam indeks LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018–2022. Besar sampel terdiri dari 45 perusahaan dengan rentang pengamatan lima tahun dan 100 sampel. Untuk menganalisis data dilakukan analisis regresi garis berganda. Hasil penelitian menunjukkan bahwa keberagaman gender dewan direksi tidak berpengaruh signifikan terhadap partisipasi kinerja keuangan, ukuran organisasi mempunyai pengaruh signifikan terhadap partisipasi angkatan kerja. Sementara itu, perbedaan usia dan gender di tempat kerja tidak mempengaruhi kinerja keuangan perusahaan.</p> <p><strong>Kata Kunci:</strong> Keberagaman gender dewan direksi, ukuran perusahaan dan kinerja keuangan</p>Syfa Putri DapinggaRomli Romli
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2024-05-292024-05-2921111710.26874/portofolio.v21i1.449Pengaruh Pelatihan dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Seikou Seat Cover
https://journal.unjani.ac.id/index.php/portofolio/article/view/444
<p><strong>Abstract</strong></p> <p><em>This research aims to determine the effect of training and work discipline on employee performance at PT. Seikou Seat Cover. The samples used in this research were all employees in the GC-7 Shigeru Co PT production process. Seikou Seat Cover, totaling 85 employees.</em></p> <p><em>The Effect of Training and Work Discipline on Employee Performance, based on tests carried out shows a coefficient value of 0.291 for the training variable (X1) which shows a significant influence between training and employee performance, and 0.672 for the work discipline variable (X2) which shows a significant reilationship beitweiein disciplinei work with eimployeiei peirformancei.</em></p> <p><em>Training (X1) and Work Disciplinei (X2) havei a strong reilationship with eimployeiei peirformancei, it can bei seiein in thei R2 valuiei of 0.557 which shows that thei indeipeindeint variableis, nameily training and work disciplinei, can influieincei thei deipeindeint variablei, nameily eimployeiei peirformancei (Y) by 55.7%, whilei thei reimaining 44.3% was influieinceid by otheir variableis not eixamineid in this reiseiarch. </em></p> <p><strong><em>Keywords</em></strong><strong><em>: </em></strong><em>Training, Work Disciplinei, and Eimployeiei Peirformancei.</em></p> <p><strong>Abstrak</strong></p> <p>Peineilitian ini beirtuijuian uintuik meingeitahuii peingaruih peilatihan dan displin keirja teirhadap kineirja karyawan di PT. Seiikoui Seiat Coveir. Peingguinaan sampeil pada peineilitian ini adalah seiluiruih karyawan pada proseis produiksi GC-7 Shigeirui Co PT. Seiikoui Seiat Coveir yang beirjuimlah 85 karyawan.</p> <p>Pengaruh Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan, berdasarkan pengujian yang dilakukan menunjukkan nilai koefisien 0.291 untuk variabel pelatihan (X1) yang menunjukan pengaruh yang signifikan antara pelatihan dan kinerja karyawan, dan 0.672 untuk variabel disiplin kerja (X2) yang menunjukkan hubungan yang signifikan antara disiplin kerja dengan kinerja karyawan.</p> <p>Pelatihan (X1) dan Disiplin Kerja (X2) memiliki hubungan yang kuat terhadap kinerja karyawan, dapat dilihat pada nilai R2 sebesar 0.557 yang menunjukkan bahwa variabel independen yaitu pelatihan dan disiplin kerja dapat mempengaruhi variabel dependen yaitu kinerja karyawan (Y) sebesar 55.7%, sedangkan sisanya sebesar 44.3% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.</p> <p><strong>Kata Kunci: </strong><em>Pelatihan, Disiplin Kerja, dan Kinerja Karyawan</em>.</p>Dinda Ayu IzmiFenny Noor SalamHaifa Aprilia Nurkarimah
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2024-05-302024-05-30211182710.26874/portofolio.v21i1.444Pengaruh Kualitas Layanan yang diterima Daring (PESQ) dan Kepuasan Pelanggan (E- Saticfaction) Terhadap Kepercayaan Pelanggan (E-Trust) pada Niaga-El Lazada
https://journal.unjani.ac.id/index.php/portofolio/article/view/382
<p><strong>Abstract</strong></p> <p>The investigation was carried out with the objective of understanding the impact of Customer Service and Satisfaction on Customer Trust in Niaga El-Lazada. The research methodology employed in this study is characterized by a quantitative descriptive approach. This particular study falls within the realm of descriptive and associative research due to the examination of variables and the presentation of a systematic overview of the facts and the correlation among the variables under scrutiny, specifically the impact of service and customer satisfaction on customer trust in El-Lazada commerce. A survey or questionnaire method was utilized as the research method. The study took place at the Unpi Cianjur Campus, focusing on students from the Faculty of Economics across different levels, with a total of 84 respondents participating as the sample. The sampling technique adopted a non-probability approach by selecting samples through the Slovin formula. Data analysis involved a 5% error rate, employing multiple regression analysis and fulfilling the prerequisites for the analysis test as well as the classical assumption test using the SPSS 26 software application. The findings of this research revealed that the Service variable has a statistically significant partial effect on the Customer Satisfaction variable at Niaga El-Lazada, as evidenced by a t-value of 6.084. The level of customer satisfaction has a partially positive or significant impact on the Customer Satisfaction variable at Niaga el-Lazada, with a tcount of 2.149. The combined impact of Customer Service and Satisfaction shows a positive and significant effect on the Customer Trust variable, with an Fcount of 49.856. The contribution of Customer Service and Satisfaction to the level of Customer Confidence is 92.4%. The remaining 7.6% is influenced by variables outside the scope of this study.<br><strong>Keywords:</strong> Service Influence, Customer Satisfaction and Customer Trust.<br> <br><strong>Abstrak</strong></p> <p>Penelitian ini bertujuan untuk menyelidiki dampak Layanan Pelanggan dan Kepuasan Pelanggan terhadap Kepercayaan Pelanggan dalam Perdagangan El-Lazada menggunakan pendekatan deskriptif kuantitatif. Penelitian ini melibatkan deskripsi dan asosiasi variabel untuk analisis, memberikan gambaran terstruktur fakta dan hubungan untuk mengeksplorasi efek Layanan dan Kepuasan Pelanggan terhadap Kepercayaan Pelanggan pada Perdagangan El-Lazada melalui survei yang dilakukan di UNPI Cianjur yang melibatkan mahasiswa Fakultas Ekonomi di berbagai tingkatan. Ukuran sampel terdiri dari 84 responden, dipilih menggunakan sampling non-probabilitas dengan Formula Slovin. Analisis data menggunakan tingkat kesalahan 5%, memanfaatkan analisis uji regresi berganda, analisis persyaratan uji kriteria, dan uji asumsi klasik melalui program SPSS 26. Temuan mengungkapkan bahwa variabel Pengaruh Layanan secara signifikan mempengaruhi variabel Kepuasan Pelanggan di El Lazada Commerce, dengan nilai 6.084. Selain itu, Kepuasan Pelanggan memiliki dampak positif dan signifikan terhadap Kepercayaan Pelanggan di Commerce El-Lazada, dengan nilai 2,149. Efek gabungan dari Layanan dan Kepuasan Pelanggan juga secara signifikan mempengaruhi Kepercayaan Pelanggan, dengan nilai 49.856. Layanan dan Kepuasan Pelanggan secara kolektif berkontribusi 92,4% terhadap tingkat Kepercayaan Pelanggan, sementara sisanya 7,6% dikaitkan dengan variabel lain di luar ruang lingkup penelitian ini.<br><strong>Kata Kunci:</strong> Pengaruh Layanan, Kepuasan Pelanggan dan Kepercayaan Pelanggan.</p>Iis KartiniNovan YurinderaDali Cahyo Triadi
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2024-05-312024-05-31211284610.26874/portofolio.v21i1.382Pengaruh Self Efficacy dan Locus of Control terhadap Kinerja Tenaga Outsourcing pada PT PLN Unit Layanan Pelanggan Mande Cianjur
https://journal.unjani.ac.id/index.php/portofolio/article/view/447
<p><strong><em>Abstract</em></strong></p> <p><em>Employee performance plays a crucial role within an organization, as it represents the culmination of their efforts in completing tasks. Enhancing employee performance requires fostering positive beliefs and perspectives in facing challenges, thus necessitating the presence of Self-efficacy and Locus of control in improving performance. Based on the research findings, it is concluded that the depiction of Self-efficacy, Locus of control, and the performance of Outsourcing Personnel at PT PLN Unit Layanan Mande Cianjur is satisfactory. Furthermore, Self-efficacy and Locus of control significantly influence the performance of Outsourcing Personnel at PT PLN Unit Layanan Mande Cianjur, both simultaneously and partially. Self-efficacy, which is the individual's belief in their abilities, affects motivation and perseverance in achieving goals, while Locus of control, the belief in one's control over outcomes, influences attitudes towards responsibility and initiative.</em></p> <p><strong><em>Keywords:</em></strong><em> self-efficacy, locus of control, employee performance</em></p> <p><strong>Abstrak</strong></p> <p>Kinerja Pegawai memiliki peranan yang sangat penting dalam organisasi, karena kinerja Pegawai merupakan hasil akhir dari proses kinerja Pegawai dalam menyelesaikan tugasnya. Dalam meningkatkan kinerja pegawai itu sendiri perlu adanya keyakinan dan sudut pandang yang positif dalam menghadapi setiap permasalahan yang ada, maka dibutuhknanya <em>Self-efficacy </em>dan <em>Locus of control </em>dalam meningkatkan kinerja. Berdasarkan Hasil Penelitian diperoleh kesimpulan bahwa Gambaran <em>Self-efficacy</em>, <em>Locus of control </em>dan Kinerja Tenaga <em>Outsourcing</em> pada PT PLN Unit Layanan Mande Cianjur sudah baik kemudian <em>Self-efficacy </em>dan <em>Locus of control </em>berpengaruh signifikan terhadap Kinerja Tenaga <em>Outsourcing</em> pada PT PLN Unit Layanan Mande Cianjur baik secara simultan maupun parsial, <em>Self-efficacy </em>yakni keyakinan individu akan kemampuannya sendiri, memengaruhi motivasi dan ketekunan dalam mencapai tujuan, sementara <em>Locus of control </em>yakni keyakinan individu akan kontrol atas hasil-hasilnya, mempengaruhi sikap terhadap tanggung jawab dan inisiatif dalam bekerja.</p> <p><strong>Kata Kunci:</strong> <em>self-efficacy</em>, <em>locus of control</em>, kinerja</p>Dede Jaelani
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2024-05-312024-05-31211476510.26874/portofolio.v21i1.447Peningkatan Kinerja Babinsa ditinjau dari Kompetensi dan Pengembangan SDM
https://journal.unjani.ac.id/index.php/portofolio/article/view/388
<p><strong><em>Abstract</em></strong><strong><em> </em></strong></p> <p><em>The success of the territorial training tasks carried out was greatly influenced by the role of Babinsa as the lowest implementing element in the Kodim 1006/Banjar organization. The performance of Babinsa Kodim 1006/Banjar is not yet optimal, which is a challenge. The purpose of this study was to determine the effect of competency and HR development on Babinsa's performance. The samples used were 170 Babinsa with cluster random sampling technique which were randomly selected. The results of the research show that competence, HR development, and Babinsa's performance are in the sufficient category. The results of the data analysis show that competency and human resource development have a significant positive effect on Babinsa's performance, both partially and simultaneously. The existence of a significant positive influence on competence and HR development on performance indicates that it is necessary to analyze the needs for training and human resource development so that Babinsa has competencies relevant to duties and responsibilities. Therefore, the leadership of Kodim 1006/Banjar must plan and identify competency and human resource development in order to improve Babinsa's performance at Kodim 1006/Banjar.</em></p> <p> </p> <p><strong>Abstrak</strong></p> <p>Keberhasilan tugas pembinaan teritorial yang diselenggarakan sangat dipengaruhi oleh peran Babinsa sebagai unsur pelaksana terendah dalam organisasi Kodim 1006/Banjar. Belum optimalnya kinerja Babinsa Kodim 1006/Banjar menjadi sebuah tantangan. Tujuan penelitian ini untuk mengetahui pengaruh kompetensi dan pengembangan SDM terhadap kinerja Babinsa. Sampel yang digunakan sebanyak 170 Babinsa dengan teknik cluster random sampling yang dipilih secara acak. Hasil penelitian menunjukkan bahwa kompetensi, pengembangan SDM dan kinerja Babinsa dikategori cukup. Hasil analisis data menunjukkan bahwa kompetensi, dan pengembangan SDM berpengaruh positif signifikan terhadap kinerja Babinsa baik secara parsial maupun simultan. Adanya pengaruh positif signifikan kompetensi, dan pengembangan SDM terhadap kinerja menunjukkan bahwa perlu dilakukan analisis kebutuhan pelatihan dan pengembangan SDM agar Babinsa memiliki kompetensi yang relevan dengan tugas dan tanggung jawab. Maka dari itu, unsur pimpinan Kodim 1006/Banjar harus merencanakan dan mengidentifikasi kompetensi dan pengembangan SDM agar dapat meningkatkan kinerja Babinsa di Kodim 1006/Banjar.</p> <p> </p>Zulkifer SembiringFerikawita Magdalena Sembiring
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2024-05-312024-05-31211668310.26874/portofolio.v21i1.388Studi Meta Analisis: Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan Terhadap Manajemen Laba
https://journal.unjani.ac.id/index.php/portofolio/article/view/448
<p> </p> <p><strong>ABSTRAK</strong></p> <p>Penelitian saat ini bertujuan supaya mengintegrasikan keterkaitan pengaruh <em>leverage</em>, profitabilitas, ukuran perusahaan, serta pertumbuhan penjualan pada Manajemen laba. Terdapat 27 artikel sampel telah diamati yang menghasilkan data sebagai berikut <em>leverage</em> terdiri dari 12 artikel yang terdiri atas komposisi 7 sig sebesar 58,33% dan 5 data tidak sig sebesar 41,67%. Variabel profitabilitas terdiri dari 14 artikel yang terdiri atas komposisi 8 sig sebesar 57,14% dan 6 data tidak sig sebesar 42,86%, Variabel ukuran perusahaan terdiri dari 16 artikel yang terdiri atas komposisi 9 sig sebesar 56,25% dan 7 data tidak sig sebesar 43,75%. Variabel pertumbuhan penjualan terdiri dari 6 artikel yang terdiri atas komposisi 4 sig sebesar 66,67%. Teori dasar dalam penelitian saat ini adalah teori keagenan dan teori sinyal. Keduanya menjelaskan tentang bagaimana hubungan antara satu pihak atau lebih dengan melibatkan pihak lain untuk bekerja sama dalam memenuhi kontrak berupa penyajian laporan keuangan secara kooperatif. Dalam penelitian saat ini, peneliti menggunakan data sekunder berdasarkan beberapa jurnal yang terdaftar dalam SINTA untuk mengeksplorasi keterkaitan pengaruh <em>leverage</em>, profitabilitas, ukuran perusahaan, dan pertumbuhan penjualan pada manajemen laba dengan periode 2021 – 2023. Jurnal yang digunakan mencakup Jurnal Penelitian Pendidikan dan Jurnal Penelitian. Hasil dari melta analisis melnulnjulkkan bahwa DER<em> melan correllation</em> (ṝ) = 0.1594 delngan niali r tabel = 0.0346; ROA <em>melan correllation</em> (ṝ) = 0.0585 delngan nilai r tabel = 0.0282; ulkulran pelrulsahaan <em>melan correllation</em> (ṝ) = 0.0696 delngan nilai r tabel = 0.0312; pelrtulmbulhan pelnjulalan <em>melan correllation</em> (ṝ) = 0.0114 delngan nilai r tabell = 0.0313. Hasil ini menunjukkan bahwa adanya keterkaitan antara variable dependen dan variable independen. Kesimpulan penelitian terkini dapat membuktikan bahwa <em>Leverage, </em>Profitabilitas, Ukuran Perusahaan, serta Pertumbuhan Penjualan memiliki keterkaitan dengan pengaruh pada manajemen laba</p> <p><strong> </strong></p> <p><strong>Kata Kunci:</strong> Manajemen laba, <em>Leverage</em>, Profitabilitas Ukuran Perusahaan, Pertumbuhan Penjualan, Studi Meta analisis.</p> <p> </p> <p><strong><em>ABSTRACT</em></strong></p> <p><em>The current research aims to integrate the relationship between the effects of leverage. profitability, company size, as well as sales growth on profit management. There are 27 sample articles that have been observed which produce the following data: leverage consists of 12 articles consisting of a composition of 7 sig of 58.33% and 5 non-sig data of 41.67%. The profitability variable consists of 14 articles consisting of 8 sig composition of 57.14% and 6 non-sig data of 42.86%, the company size variable consists of 16 articles consisting of 9 sig composition of 56.25% and 7 non-sig data of 43.75%. The sales growth variable consists of 6 articles consisting of a composition of 4 sig of 66.67%. The basic theories in current research are agency theory and signal theory. Both explain how the relationship between one or more parties involves other parties to work together in fulfilling contracts in the form of presenting financial statements cooperatively. In the current study, researchers used secondary data based on several journals listed in SINTA to explore the relationship between the effects of leverage, profitability, company size, and sales growth on profit management with the period 2021 2023. Journals used include Journal of Educational Research and Journal of Research. The results of the meta-analysis show that DER mean correlation (ṝ) = 0.1594 with the value of r table = </em>0,0346<em>;</em><em> ROA mean correlation (ṝ) = -0.0585 with the value of r table = </em>0.0282;<em> company size mean correlation (ṝ) = - 0.0696 with the value of r table = </em>0.0312;<em> sales growth mean correlation (ṝ) = 0.0114 with the value of table r value 0.0313. This result shows that there is a relationship between the dependent variable and the independent variable. The conclusion of recent research can prove that Leverage, Profitability, Company Size, and Sales Growth are related to influence on management.</em></p> <p><em> </em></p> <p><strong><em>Keywords</em></strong><em>: Profit management, Leverage, Profitability Company size, Sales growth, Meta analysis study.</em></p>Edeline EdelineClarissa TanCarmel Meiden
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2024-05-312024-05-31211849910.26874/portofolio.v21i1.448