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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Kontigensi: Jurnal Ilmiah Manajemen Acman: Accounting and Management Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Majalah Bisnis & IPTEK
Ester Manik
STIE Pasundan, Bandung.
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Pengaruh Komitmen Organisasi, Budaya Organisasi dan Kepemimpinan terhadap Tata Kelola Perusahaan serta Implikasinya pada Kinerja Keuangan Perusahaan Ester Manik
Kontigensi : Jurnal Ilmiah Manajemen Vol 2 No 1 (2014): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.214 KB) | DOI: 10.56457/jimk.v2i1.5

Abstract

The purpose of the research is to obtain empirical evidence and to find out transparent phenomena as well as conclusions regarding the influence of the organizational commitment, organization culture and transformational leadership toward good corporate governance and its implication on the corporate financial performance of some state owned companies in Indonesia. Organization culture is the major variable that influences good corporate governance in which the dimensions of professionalism and team work have dominantly contributed to organization culture. The second major variable that influences a good corporate governance is the organizational commitment. Transformational leadership becomes the minor variable that influences good corporate governance with its dimensions of intellectual stimulation and individual consideration. In addition, the dimensions of return on equity, current ratio and collecting periods become the most dominant factors/elements of the corporate financial performance. As a result, those state owned companies should optimally improve the ownership structure, organization culture, and transformational leadership including good corporate governance in order to increase the corporate financial performance of those state owned companies.
EARNINGS AND CASH FLOWS BEHAVIOUR IN INDONESIAN INITIAL PUBLIC OFFERINGS M Adi Irawan; Tatang Ary Gumanti; Ester Manik
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.261

Abstract

Penawaran saham perdana (Initial public offering = IPO) menjadi topik penelitian yang menarik untuk dikaji mengingat isu ketimpangan informasi atau asimetri informasi di antara pihak-pihak yang terlibat di dalamnya. Salah satu fenomena yang menarik untuk dikaji dan melekat dengan penawaran saham perdana adalah adanya dugaan praktik manajemen laba (Teoh et al., 1998). Dalam hal ini, ada dorongan yang kuat bagi pemilik lama perusahaan untuk membuat kinerja keuangan perusahaan lebih baik pada periode sebelum panawaran. Penelitian ini mencoba untuk menguji apakah ada kenaikan laba yang signifikan pada periode sebelum penawaran yang dapat diinterpretasikan sebagai adanya manajemen laba. Perilaku aliran kas dari aktivitas operasi juga diteliti. Sampel penelitian mencakup 35 perusahaan yang melakukan penawaran saham perdana di Bursa Efek Indonesia tahun 2002-2005. Uji-t untuk perbedaan nilai diterapkan untuk menguji apakah laba antar periode berbeda. Hasil penelitian menunjukkan bahwa besaran laba cenderung meningkat pada tahun mendekati saat penawaran saham, tetapi menurun pada periode dua tahun setelah penawaran saham perdana. Perilaku aliran kas dari aktivitas operasi relatif sama dengan perilaku laba. Namun demikian, penelitian ini tidak sampai pada kesimpulan bahwa manajemen laba terbukti dengan nyata dilakukan pada perusahaan yang melakukan IPO di Indonesia tahun 2002-2005.
Analisis Fungsi Kepemimpinan pada Divisi Garmen Perusahaan Tekstil di Kabupaten Bandung Moch. Nizar Zaelani; Ester Manik
Acman: Accounting and Management Journal Vol. 1 No. 1 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.469 KB)

Abstract

This research conduct to know the description of the leadership function in the Garment Division. It is using descriptive analysis to find out how the leadership function describes. Respondents are employees of 40 people. Based on the calculation, it knows that the leadership function is quite good. However, to improve the leadership function, it can be considered in connection with the results of the research, which is to establish better communication between the leader and their subordinates furthermore, for the organization to distribute work tasks following its employees' work abilities so that they can complete tasks on time.
The Effect of Work Motivation and Discipline on Employee Performance: Study at a Consumer Goods Distributor Company in Bandung Prasetyawan, Rifky Adjie; Hadian, Dedi; Machmud, Senen; Manik, Ester
Acman: Accounting and Management Journal Vol. 3 No. 2 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i2.71

Abstract

The COVID-19 pandemic has significantly impacted employees by necessitating the adoption of remote work arrangements, resulting in a decline in their performance, effectiveness, and efficiency. The employees of a distributor company in Bandung witnessed a decrease in their performance after the company transitioned to a Work From Office arrangement. The observation of the attendance recapitulation for 2021 reveals that 179 employees were absent due to various reasons such as illness, leave, or unauthorized absence. The aforementioned numerical values undeniably impact the productivity of every individual employed at the distributor organization. Employee discipline is crucial in fostering motivation and enhancing performance in subsequent periods. The study utilized a quantitative research methodology characterized by a descriptive and verificative design. The study utilized a sample size of 50 participants employed at a distributor company in Bandung. The participants were selected through the implementation of stratified random sampling. The primary data for this study gather via questionnaires administered directly to employees of the distributor company. According to the study results, all of the statement items demonstrated validity, as indicated by values exceeding 0.30. Additionally, these items deem reliable, as evidenced by values surpassing 0.60. The motivation variable achieved a score of 0.979, the discipline variable attained a score of 0.975, and the employee performance variable obtained a score of 0.983. The t-test results showed that the calculated t-value was 4.218 with a significant level of 0.000 and 3.902 with a significant level of 0.000, exceeding the t-table value of 2.001. The R Square value indicated that 78.9% of employee performance is influenced by motivation and discipline, while the remaining 21.1% represented other unexplored factors. Furthermore, motivation had a total effect of 41.17%, while discipline had a greater influence with a total effect of 37.71%. The distributor company in Bandung should prioritize motivation by continuously providing incentives that enhance employee performance and implementing discipline regulations agreed upon by the company and employees. It is anticipated that implementing these measures will result in enhanced employee performance within the distributor company located in Bandung.
The Influence of Motivation and Work Environment on Employee Performance: At a Fashion Company in Bandung Ikhsan, Muhamad Nurul; Machmud, Senen; Manik, Ester; Danasasmita, Windi Matsuko
Acman: Accounting and Management Journal Vol. 4 No. 1 (2024): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v4i1.127

Abstract

This study aims to analyze the impact of motivation and work environment on employee performance. It employs Descriptive and Verification Methods. The data source utilized in this study consists of a questionnaire administered to employees of a fashion firm located in Bandung. The research has a sample size of 35 respondents. The research employs Descriptive and Verification Methods as its statistical methodologies. The initial step involves employing Correlation Data Analysis, Path Analysis, and Coefficient of Determination Analysis, with assistance from the SPSS (Statistical Product and Service Solution) program version 26. After conducting a comprehensive study of the data collected, the Motivation, Work Environment, and Employee Performance at a fashion company in Bandung are categorized as somewhat reasonable. The R Square number indicates that it is 75.5%. Employee Performance is primarily influenced by Motivation and Work Environment, accounting for 75.5% of the overall impact. The remaining 24.5% is attributed to unexplored factors. In addition, Motivation has a lesser impact, accounting for 42.3% of the total influence, in contrast to the Work Environment, which has a total influence of 50.6%. Companies should prioritize creating a conducive work atmosphere while striving to optimize Motivation in a fashion company in Bandung.
Role of Trust on Organizational Citizenship Behavior (OCB): Perspective from The Employee on the Retail Sector in Bandung, Indonesia Ester Manik
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 2 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/c931vd93

Abstract

Individual behavior that can increase organizational effectiveness is an essential aspect for organizations to achieve optimal performance. For this reason, there is a need for research that can contribute to improving individual behavior in producing its effectiveness. However, previous research has shown a theoretical gap in measuring individual trust and organizational citizenship behavior. In theory, to fill the gap, this study measures the influence of individual beliefs and organizational citizenship behavior. Researchers surveyed employees who work in the retail sector as many as 257 employees. The researchers used a structural equation modeling approach – PLS with predictive purposes to test the research model. The study results indicate that there is a positive influence on individual beliefs based on intention and individual beliefs on actions on organizational citizenship behavior. The study's implications indicate the need to increase the motivational aspect to increase individual confidence so that it will lead to behavioral actions that can increase organizational effectiveness.
Studi Eksplanatori Mengenai Pengaruh Iklim Komunikasi Organisasi Terhadap Kepuasan Kerja Tenaga Kependidikan Pasca Penerapan Pola Karir Jabatan Fungsional Pada Salah Satu Universitas di Kota Bandung Dhea Perdana Coenraad; Ester Manik; Haris Nurdiansyah
Majalah Bisnis & IPTEK Vol. 13 No. 1 (2020): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/6cqrvs37

Abstract

This study aims to discover the significance of the influence of organizational communication climate which consists of (1) trust, (2) joint decision making, (3) honesty, (4) openness in downward communication, (5) listening in upward communication, and ( 6) attention to high-performance goals for job satisfaction of teaching staff at Padjadjaran University. This study uses a quantitative approach with an explanatory survey method, which aims to obtain an explanation of the causal relationship between the research variables carried out through inferential statistical testing of path analysis. The population in this study was 1661 civil servants at Padjadjaran University, then the sample was determined based on the Taro Yamane formula as many as 325 respondents. The research results show that the variables of trust, honesty, and attention to high-performance goals have a significant effect on the job satisfaction of teaching staff at Padjadjaran University. Meanwhile, the variables of joint decision-making, openness in downward communication, and listening in upward communication did not have a significant effect. Still, they gave a positive contribution to the job satisfaction of teaching staff at Padjadjaran University. The results showed that the influence of organizational communication climate on job satisfaction of teaching staff at Padjadjaran University was 63.20%. This study concludes that there is a significant influence of organizational communication climate, either directly or indirectly, on the job satisfaction of teaching staff at Padjadjaran University.
Analisis Fungsi Kepemimpinan Terhadap Kepuasan Kerja Pada Kinerja Pegawai Dinas Perindagkop Dan UMKM Kabupaten Bandung Barat Yan Rohaeni; Ester Manik; Aan Hardiyana
Majalah Bisnis & IPTEK Vol. 12 No. 1 (2019): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/tw6n8j21

Abstract

This study aims to determine the effect of leadership functions on job satisfaction. Theoretically, the leadership function divided into 3 (three), namely the instruction function, delegation function, and control function. The research method used is the quantitative verification method. The sample used is an employee at the Department of Industry and Trade and SMEs in West Bandung Regency as many as 90 employees. Data analysis techniques using path analysis. The results of the study prove there is an influence of the leadership function on job satisfaction by 52.0%.
Co-Authors Aan Hardiyana Aan Hardiyana Coenraad, Dhea Perdana Coenraad, Dhea Perdana Coenraat, Dhea Perdana Danasasmita, Windi Matsuko Dedi Hadian Dedi Hadian Desi Rismawati Dudung Juhana Haris Nurdiansyah Haris Nurdiansyah, Haris Ikhsan, Muhamad Nurul Irena Larashati Kamal Bustomi M Adi Irawan Moch. Nizar Zaelani Nurdiansyah, Haris Prasetyawan, Rifky Adjie Rohaeni, Yani Roslina, Nita Yura Senen Machmud Sipa Sopiani Tatang Ary Gumanti Titi Titi Wiarah Wiarah Wiarah, Wiarah Wiarah, Wiarah Yan Rohaeni Yani Rohaeni