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Hermin Andi Magga; Muhtazib Muhtazib

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study was to determine the Effect of Discipline, Competence and Motivation on Employee Performance in Three District Offices in Maros Regency. The population in this study were employees at three district offices in Maros who were random, where the sample was 51 employees. The analysis method used is multiple linear regression.The results showed that simultaneously all independent variables consisting of discipline, competence, and motivation have a positive and significant effect on employee performance in three sub-district offices in Pangkep Regency. Partially the independent variables of discipline and motivation have a positive and significant effect, while the independent variable of competence has no positive and significant effect.

Mattarima Mattarima; Roswiyanti Roswiyanti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to determine the effectiveness of promotions on the level of sales of halo card products at PT. TELKOMSEL Sul-sel Makassar. The sample in this research is total promotional cost data and sales level data.  The analytical method used is correlation coefficient, linear regression. This shows that there is a very strong and positive relationship between the amount of promotional costs and the increase in the number of halo card sales. This can be seen below, namely r = 0.99. This is based on if r is equal to 1 or close to 1, the relationship between X and Y is very strong and positive..

Simanjuntak, Lisa Endryani; Sinaga, Nelly Azwarni; Tanjung, Mansur

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the effect of Work Stress and Organizational Climate on Turnover Intention in Sibolga City Housing, Settlement and Environment Office employees, either partially or simultaneously. The sample in this study were 45 respondents at the Sibolga City Housing, Settlement and Environment Service Office. The multiple linear regression method of determining the sample in this study shows that partially this relationship is a linear and significant relationship. The influence of Work Stress and Organizational Climate on Turnover Intention at the Office of Housing, Residential Areas and the Environment in Sibolga City, is indicated by a coefficient of determination of 0.20. This shows that 20% of employee Turnover Intention is influenced by Work Stress and Organizational Climate and the remaining 0.80 or 80% is influenced by other variables not used in this study. The results of the research conducted, that Work Stress and Organizational Climate have a simultaneous relationship with Employee Turnover Intention, which means that the two variables have the same position in the influence of Turnover Intention on employees in the Sibolga City Housing, Settlement and Environmental Office. The writer's hypothesis is that it is known that the results of the F test have a simultaneous effect which based on the output it is known that the significant value for the effect of X1 and X2 simultaneously on Y is 0.009 <0.05 and the calculated F value is 5.284 > 2.18, so it can be concluded that H3 is accepted which means there is an effect of X1 and X2 simultaneously on Y.

Fictor M.Dethan; Marniati Tanesab; Melki Manu; Yuninggsi Pehejes

jurnal Riset Rumpun Agama dan Filsafat 2023 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of the school environment on the growth of faith and morality among Christian students at Elpida Senior High School Noelbaki. The research is based on the premise that a Christian school is not merely an institution for knowledge transfer, but also a formative environment for spiritual and moral development. The study employed a quantitative approach with a survey method. The population included all students of Elpida Senior High School Noelbaki, while the sample consisted of 80 purposively selected students. The research instrument was a five-point Likert scale questionnaire covering spiritual, social, and academic aspects of the school environment. Data were analyzed using simple linear regression to determine the effect of the school environment on students’ faith and moral growth. The results revealed that the school environment has a positive and significant influence on students’ spiritual and moral development (t = 5.36, p < 0.05). A Christian-based school environment encourages students to live in obedience, love, and responsibility toward others. This study concludes that faith and moral education are not only taught theoretically but also modeled through school culture, teacher-student relationships, and a spiritually nurturing atmosphere.

Mayang Dewinda Putri; Gerry Hamdani Putra

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency

Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

Kartika Sukmawati

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

The aim of this research is to analyze the influence of financial literacy, investment motivation, and minimum investment capital on Gen Z's investment interest in the Bibit application. The analysis method in this research uses quantitative primary data, the test stages carried out are: validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The data used in this research used a questionnaire instrument, and valid data was collected from 100 respondents. The sampling method in this research is non-probability sampling with a purposive sampling technique. The testing tool used was SPSS version 23. The results showed that investment motivation and minimum investment capital had a partially significant positive effect on Gen Z's interest in investing in the Bibit application, while financial literacy had a partially significant negative effect on Gen Z's investment interest in the Bibit application. Financial literacy, investment motivation, and minimum investment capital simultaneously have a positive effect on Gen Z's interest in investing in the Bibit application and the most dominant variable in investment interest is investment motivation.

Tasya Anggia Namora; Dewi Zulvia

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used  in study This is Panel data regression using application eviews 10 results study state  that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.

Nadia Febrianty; Gerry Hamdani Putra

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

To achieve regional independence, local governments must be able to manage their resources efficiently and effectively. This can be realized by government financial performance.  This study aims to examine the effect of economic growth, local revenue, and capital expenditure on government financial performance. The samples of this study were 19 regencies / cities of West Sumatra Province in 2018-2021 using the total sampling technique. The analysis method used is the panel data regression method. Based on the results of this study, it shows that economic growth has no effect on government financial performance, local revenue has a positive and significant effect on government financial performance, and capital expenditure has a negative and significant effect on government financial performance.

Ermawati Ermawati

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to explain the effect of knowledge management on employee performance at Bank Madina Syariah Yogyakarta. The dependent variable in this study is employee performance. While the independent variable in this study is knowledge management on employee performance. The population in this study were all employees of Bank Madina Syariah Yogyakarta. The sampling method used was a saturated sample or all members of the research population. Data collection was carried out through distributing questionnaires and interviews. The analysis used is multiple linear regression technique. The results of the analysis show that knowledge management has a positive effect on employee performance.    

Ivi Novianti; Khamimah Khamimah

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

This study aims to determine the effect of top management support (X1), utilization of information technology (X2) and work experience (X3) on the effectiveness of accounting information systems (Y). The population used in this study were 47 KSPPS BMT Bina Ummat Sejahtera employees in the Semarang area. The sampling method used is saturated sample (census). The data in this study are primary data obtained from distributing questionnaires to KSPPS BMT Bina Ummat Sejahtera Semarang Region employees. The data analysis technique used multiple linear regression analysis with the help of SPSS 21 software. The results showed that top management support (X1), utilization of information technology (X2) and work experience (X3) were significant for increasing the effectiveness of accounting information systems (Y).  

Sholeh Nur Rohmat; Axel Giovanni; Dian Marlina Verawati

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.

Nurin Naimatun Naimah; Siti Asiam

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This research aims to determine the sticky costs behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. The behavior of sticky costs in this research is seen from sales, general and administration costs which are categorized into several industry groups to see the degree of sticky costs for each industry group per year. Apart from that, the factors that influence sticky costs include direct labor costs and overhead costs. goods sold. The research method used is multiple linear regression analysis which is measured using the Anderson, Banker and Janakiraman equations. The sample was determined based on the purposive sampling method with a total of 65 research samples obtained during the 2017-2019 period. The results of this research are that all manufacturing companies in Indonesia have sticky costs behavior. The largest and smallest degrees of sticky costs occur in the textile, garment and footwear sectors and others. This proves that management in companies in these sectors is inconsistent in monitoring and controlling sales, general and administrative costs. Then regarding the influence of direct labor costs and the cost of goods sold is as follows: 1) Direct labor costs have no effect on sticky costs, 2) Cost of goods sold has no effect on sticky costs.

Sahat Simbolon; Rusdiana Simamora

The International Conference on Education, Social Sciences and Technology 2023 International Forum of Researchers and Lecturers

The objective of this study is to examine the impact of organizational culture, communication, and job stress on the performance of employees at Yayasan Perguruan Dr. Wahidin Sudirohusodo Medan. We employed a survey methodology by administering a questionnaire to a sample of employees from the foundation, picked at random. The acquired data was examined using regression techniques to ascertain the correlation between the variables under study. The analytical findings suggest that a favorable company culture exerts a substantial impact on employee performance. The values, conventions, and behaviors within a corporate culture have a significant impact on enhancing employee motivation, engagement, and performance. Furthermore, the establishment of efficient communication channels between management and employees is also crucial in enhancing work performance by fostering a clearer comprehension of organizational objectives, job responsibilities, and valuable input. Nevertheless, research has demonstrated that work-related stress has a detrimental impact on the performance of employees. Elevated levels of stress can disrupt employee focus, drive, and psychological well-being, resulting in diminished productivity and job excellence. These findings indicate that Yayasan Perguruan Dr. Wahidin Sudirohusodo Medan's management should strengthen a favorable organizational culture by emphasizing the principles of cooperation, creativity, and employee assistance.

Anak Agung Ayu Indah Puspita Dewi; Komang Ayu Krisnadewi

Jurnal Ilmiah Serat Acitya 2023 Universitas 17 Agustus 1945

This research aims to examine the influence of factors that influence accounting students' interest in obtaining Chartered Accountant (CA) certification. Behavioral Decision Theory based on the belief, preference and constraint model is used to explain the influence of capabilities, environmental factor, socio-cultural factor, preference, and constraint faced on accounting students' interest in obtaining CA certification. Gender and GPA variables are used as control variables. The population in this research is active Bachelor of Accounting students who come from state/private universities in Bali, Indonesia. The sample determination method uses a nonprobability sampling method with a purposive sampling technique. Data collection in this research used a survey method by distributing questionnaires with a sample size of 86 respondents. The data analysis techniques used are logistic regression analysis and multiple linear regression analysis. The results of data analysis show that capabilities have a positive effect on accounting students' interest in obtaining CA certification.

Geofakta Razali; Masfiatun Nikmah; I Nyoman Tri Sutaguna; PA. Andiena Nindya Putri; Muhammad Yusuf

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to ascertain how viral marketing and social media advertising impact consumers' purchasing choices on the Instagram Adds platform. The study's sample is made up of Instagram Adds users. The 159 respondents who were sampled were employed in a purposive sampling procedure to get samples. Tests of validity and dependability were run on the research data. The hypothesis test in this study used multiple linear regression tests. According to the conclusions of the first hypothesis test, the test results show that (1) Viral marketing increases purchasing behaviour on the Instagram Adds platform. (2) The results of the testing of the second hypothesis show that social media marketing has an effect on consumers' decisions to make purchases through the Instagram Adds platform.

Telaumbanua, Antonius Khouwa’auri; Sipahutar, Hadijah; Lubis, Rifka Hadia

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

In general, this study aims to determine the influence of Leadership and Workload on Employee Work Effectiveness at the Secretariat Office of the Regional People's Representative Council of Sibolga City. The type of research used in this research is descriptive correlational research, which describes and provides an explanation of the relationship between variable X (independent) as the independent variable that influences and variable Y (dependent) as the dependent variable that is influenced. For this study, the population was only Civil Servants consisting of 10 Structural Officials and 29 Staff at the Secretariat Office of the Regional People's Representative Council of Sibolga City, totaling 39 (thirty nine) Civil Servants. The analytical method used is the efficiency analysis technique of multiple correlation and multiple linear regression. The results showed that based on statistical testing partially showed t count 3.641 > t table 0.208 and a significant value of 0.001 <0.05, it means that the Leadership variable partially has a positive and significant effect on the Work Effectiveness variable. The workload variable shows t count 0.448 > t table 0.208 and a significant 0.004 <0.05, it means that the workload variable partially has a positive and significant effect on the work effectiveness variable.

Islahudin Islahudin

Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri 2023 Universitas Maritim AMNI Semarang

This study aims to determine the effect of teacher's professional attendance and benefits on work performance in MIN 1 Cilegon City. The independent variable in this study is the attendance and professional allowance of the teacher while the dependent variable is work performance. The research used in this study uses an associative method with a quantitative approach. The population in this study was the MIN 1 Cilegon Teacher with a total of 30 Educators. Sampling 30 respondents of saturated samples. Data were collected by questionnaire and analyzed by SPSS version 26. The statistical methods used were normality test, classic assumption test of linearity test, simple correlation test, regression test and coefficient of determination analysis. Based on the results of the study "The Effect of Teacher Professional Attendance and Allowance on Job Performance in MIN 1 Cilegon City", can be seen as follows: The results of the product moment correlation coefficient analysis show that r = 0.574 means that it has a moderate or significant correlation between attendance and allowance variables on work performance. In the calculation of the hypothesis obtained results tcount> t table (6.006> 2.001) Based on the calculations in the simultaneous F test obtained Fcount = 6.822, while the value of F table = (dk = nk-1 = 30-2-1 = 27 amounted to 3.35 with a real level of 0.05 Fcount> F table (6.822> 3.35) thus Ho3 is rejected and Ha3 is accepted with a significance level of (0.004 <0.05), it can be concluded that "there is a simultaneous and significant relationship between presence (X) and teacher professional allowance (X2) for work performance (Y) in MIN I Cilegon City ".

Revina Tanjung; Kaharuddin; Mansur Tanjung

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The essence of the work ethic is to see work as more than just it a way to seek income alone, but to find existence and dignity as a human being. Someone will be excited to work, if the workload given is in accordance with their abilities. The formulation of the problem in this study is Is there an influence of work ethic and workload on work enthusiasm in the Sibolga City District Government? The purpose of this study was to find out whether there is an influence of work ethic and workload on work enthusiasm in the Sibolga City District Government. The hypothesis in this study is that work ethic and workload have a positive effect on work enthusiasm at the Sibolga Kota District Government Office. This type of quantitative research with a survey approach. The population is 85 people and used as a sample. Source of data comes from primary and secondary data. Data were analyzed using descriptive analysis and quantitative analysis.             The results of the determination test show that the variables of work ethic and workload can influence the variable of employee morale in the Sibolga Kota District Government, it is known from the magnitude of the coefficient of determination (R Square) that is 0.547. Work ethic and workload together or simultaneously have a positive and significant effect on the morale of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (45.363 > 3.11). Partially, work ethic has a positive and significant effect on employee morale in the Sibolga Kota District Government. Where tcount = (2.515) is greater than ttable value (1.992), Partially the most dominant workload affects morale, meaning that the workload variable is more decisive in increasing employee morale compared to work ethic. Where the value of tcount = (4.441) is greater than the value of ttable (1.992). The multiple linear regression equation Y = 9.965 + 0.250X1 + 0.582X2 employee morale shows a positive direction