Publication Search

This study aims to analyze the influence of leadership style and organizational commitment on the performance of PKK cadres in the PKK Mobilization Team of Gogik Village, West Ungaran District. The participants in this study were active PKK cadres involved in organizational activities. The research employed a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—leadership style and organizational commitment—and the dependent variable—cadre performance. The findings indicate that leadership style has a positive and significant impact on the performance of PKK cadres. Additionally, organizational commitment plays a crucial role in improving cadre performance. These results suggest that effective leadership and strong cadre commitment contribute to enhancing overall organizational performance. Therefore, improving leadership quality and strengthening cadre commitment should be prioritized in organizational management to achieve more optimal PKK program objectives.

This study aims to analyze the influence of training and work motivation on employee turnover at the BIPTAK Training Center in Semarang City. Employee turnover is a challenge for organizations as it can affect stability and work productivity. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—training and work motivation—and the dependent variable—employee turnover. The findings indicate that training has a negative and significant effect on employee turnover, meaning that the better the training provided, the lower the employee turnover rate. Additionally, work motivation also has a negative and significant effect on employee turnover, suggesting that the higher the work motivation, the lower the likelihood of employees leaving the company. These findings highlight the importance of improving training programs and motivation strategies to reduce employee turnover rates within organizations.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

This study aims to analyze the effect of capital expenditure and Human Development Index (HDI) on economic growth in Indonesia. Using time series data from 2011 to 2023 sourced from Indonesia's Central Bureau of Statistics (BPS), this study applies the multiple linear regression method using the Eviews 10 program. The results show that capital expenditure has a positive and significant influence on economic growth, while HDI has a positive but insignificant influence. Simultaneously, these two variables contribute significantly to economic growth with an R-squared value of 60.14%. This study emphasizes the importance of efficient capital expenditure management and efforts to improve the quality of human resources to support inclusive and sustainable economic growth.

The Human Development Index is an indicator of the progress of a region. Achieving development cannot be separated from the quality of people in a region. To see the extent of success in human development, the United Development Program (UNDP) has issued an indicator, namely the Human Development Index (HDI). HDI is a benchmark for achieving higher quality human development. There are three basic dimensions as a reference for measuring the Human Development Index, namely including a long and healthy life, knowledge, and a decent standard of living. This research aims to see the influence of Poverty, Gini Index, and Economic Growth on the Human Development Index in South Aceh Regency 2009 - 2023. The data used in this research is secondary data in the form of a time series taken from the last 15 years sourced from the Agency. South Aceh Regency Statistics Center (BPS) using a quantitative approach. The method used is multiple linear regression analysis. Based on the research results, it can be concluded that poverty has a positive and significant influence on HDI. The Gini Index has a negative and insignificant influence on HDI. Economic Growth has a positive and insignificant influence on HDI in South Aceh Regency 2009-2023.  

Customer satisfaction includes efforts to meet consumer needs. Consumer satisfaction is a situation demonstrated by consumers when they realize that their needs and desires are as expected and are being fulfilled well. This research aims to determine and analyze the influence of relationship marketing, customer trust, and price competition on consumer satisfaction of Indihome users in Medan City. With a sample size of 100 respondents. Data collection techniques were carried out using questionnaires. The analysis used is multiple linear regression analysis using the SPSS (Statistical Package for Social Sciences) 24.0 for Windows program tool. The results of the analysis show that relationship marketing has a positive and significant influence on consumer satisfaction. Customer trust has a positive and significant influence on consumer satisfaction, and price competition has a positive and significant influence on consumer satisfaction. Meanwhile, the results of the simultaneous analysis show that relationship marketing, customer trust, and price competition have a positive and significant effect on consumer satisfaction of Indihome users in Medan City.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.    

Jombok Village is one of the villages that receives assistance from the Family Hope Program in Ngoro District, Jombang Regency, with a total of 245 families distributed every two months based on predetermined criteria. The majority of people's work is as farmers and traders because it suits the skills of the local community. Livelihood conditions with an uncertain amount of income each month make it difficult to fulfill daily living needs. So children prefer to work to help the family economy rather than continue higher education. With the help of the Family Hope Program (PKH) in the education sector, it is hoped that it will be able to increase the educational participation rate of poor children and this assistance is also expected to be able to reduce the burden on household expenses. These limitations make it more difficult for them to find better and more stable jobs, leading to dependence on social assistance. The aims of this research are (1) to determine the influence of the income level of the head of the family on the educational level of children receiving the Family Hope Program (PKH) in Jombok Village, Ngoro District, Jombang Regency, (2) to determine the influence of the Family Hope Program on the educational level of children receiving the Family Hope Program (PKH). ) in Jombok Village, Ngoro District, Jombang Regency. The method used in this research is a quantitative method with a descriptive approach. Data collection techniques use observation, questionnaires and documentation. The location of this research is Jombok Village, Ngoro District, Jombang Regency. The subjects in this research were recipients of the Family Hope Program (PKH) assistance who had dependent high school children. The data processing used in this research is validity testing, reliability testing, and classical assumption testing. The data analysis used in this research is multiple linear regression. The results of this research show that (1) The income level of the head of the family has a positive and significant effect on the education level of children receiving PKH in Jombok Village, Ngoro District, Jombang Regency, which can be proven by obtaining a value of t count > t table (3,265 > 1,666) and a significance value smaller than 5 % (0.002 < 0.05) (2) The Family Hope Program has a positive and significant effect on the education level of children receiving PKH in Jombok Village, Ngoro District, Jombang Regency which can be proven by obtaining a value of t count > t table (2.088 > 1.666) and a significance value of less than 5 % (0.041 < 0.05).

This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on the IDX. The data collection technique in this research uses secondary data. Data analysis used the classic assumption test, then multiple linear regression analysis was carried out, and continued with hypothesis testing using the SPSS version 25 software program. The results of this research show that cash turnover and accounts receivable turnover have no effect on profitability. Meanwhile, inventory turnover affects profitability. Simultaneously cash turnover, accounts receivable turnover and inventory turnover together influence profitability  

Islamic boarding school education plays a strategic role in producing a generation that excels not only in religious matters but also in economic independence through entrepreneurship. In the modern era, the creativity of students is an important indicator of the success of Islamic boarding school education because it can provide provisions in facing global challenges. Creativity is influenced by various factors, including entrepreneurship programs developed within the Islamic boarding school environment and the internalization of Islamic educational values ​​that shape innovative and ethical mindsets. Darul Hikmah Islamic Boarding School in Bangkalan is one institution that integrates these two aspects into its educational system. This study aims to: (1) evaluate the influence of entrepreneurship programs on students' creativity; (2) examine the influence of Islamic educational values ​​on creativity; and (3) assess the simultaneous influence of both on students' creativity. The study used a quantitative approach with an ex post facto design. A sample of 59 female students was selected using simple random sampling from a population of 590 students. Data were collected through questionnaires and documentation, then analyzed using simple and multiple linear regression tests with the help of SPSS. The results of the study showed that: (1) the entrepreneurship program had a significant effect on the creativity of students with a t value of 6.220 (p < 0.05); (2) Islamic educational values ​​also had a significant effect on creativity with a t value of 3.393 (p < 0.05); and (3) simultaneously, the entrepreneurship program and Islamic educational values ​​had a significant effect on the creativity of students with a F value of 26.117 (p < 0.05). The conclusion of this study is that the creativity of students can be increased through a balanced combination of entrepreneurship learning and internalization of Islamic educational values.

The current research aims to measure the impact of applying digital transformation represented by (technologies, digitization of operations, databases, human cadres) on the effectiveness of accounting information represented by (appropriateness of accounting information, and reliability of accounting information), among a sample of employees in private banks in Baghdad Governorate, with a strength of (183) employees. In order to achieve the research objective, the questionnaire was adopted to collect data related to the research variables, and the descriptive analytical approach was adopted in the research and then analyzed by adopting some statistical methods such as (arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient), and the results were reached using statistical programs such as (SPSS.V.29) and (Amos.V.26) to analyze the data to reach the conclusions, the most prominent of which was that digital transformation contributes to completing routine operations, reducing the time required to complete tasks, increasing accuracy in operations, and reducing human errors through the use of digital systems.

The current research aims to measure the impact of strategic vigilance through its dimensions (strategic vigilance, competitive vigilance, technological vigilance, environmental vigilance) on strategic success in its dimensions (survival, growth, adaptation), and the problem of the study is defined in the following question: What is the role of strategic vigilance in achieving strategic success? The aim of the study came to identify the role that strategic vigilance can play in achieving strategic success. The questionnaire form was distributed to a sample of lecturers at Samarra University, with a strength of (88) lecturers. The research used a descriptive analytical approach, which was followed by statistical methods like arithmetic mean, standard deviation, linear correlation coefficient, simple and multiple regression coefficient, and statistical programs like SPSS.V.29 and Amos.V.26 to analyze the data and draw conclusions. The most notable of these claims was that strategic vigilance influences strategic success.

The purpose of this research is to determine the influence of e-commerce, self-efficacy, and accounting information systems in entrepreneurial decision making for alumni of the Nusa Cendana Kupang University Accounting Study Program partially and simultaneously. The data analysis technique used in this research is multiple linear regression analysis technique. The data collection technique was carried out by distributing questionnaires. The sample used in this research were alumni from the Undana Accounting study program. The results of this research show that partially e-commerce, self-efficacy, and accounting information systems influence the entrepreneurial decision making of alumni of the accounting study program. The variables e-commerce, self-efficacy, and accounting information systems simultaneously influence entrepreneurial decision making for Undana accounting study program alumni. It is hoped that this research will contribute to alumni in making entrepreneurial decisions. In this way, they can continue to develop their abilities and deepen their accounting knowledge to support success in entrepreneurship.  

The Office of the Ministry of Religious Affairs in Bogor Regency continues to strive to improve its performance and services. One of the efforts made is through a work training program for employees. The purpose of this research is to determine the influence of organizational culture and work training on employee performance. The research method used is a quantitative approach with data collection techniques using saturated samples or non-probability sampling, where the entire population is used as a sample. The population in question includes all employees of the personnel division of the Office of the Ministry of Religious Affairs in Bogor Regency, totaling 52 respondents, using a questionnaire measured on a Likert scale. In processing the data for analysis using SPSS 26 software with multiple linear analysis techniques, the research results showed that Y = 4.434, X1 = 0.402, and X2 = 0.361, which includes instrument tests, classical assumption tests, partial hypothesis tests with T values of 3.560 for X1 and 3.325 for X2. Simultaneously, both independent variables obtained an F value of 18.588. The coefficient of determination test indicated that the two independent variables have a 43.1% influence on employee performance

Employee performance is an important factor that must receive serious attention for human resource management at PT Perkebunan Nusantara IV Regional I Medan. The level of success of a company is largely determined by the abilities of the employees in the company. This research aims to find out whether human relations, individual behavior and work ethic have an influence. The information analysis technique used is an associative research method with the help of the SPSS version 19 program. This research uses multiple linear regression analysis. The sample in this study was 55 respondents. Collecting preliminary information using a questionnaire. The results of the research show that human connection has a partially positive and significant effect on the performance of PT Perkebunan Nusantara IV Local I Medan employees. Individual behavior has a partially positive and significant effect on the performance of PT Perkebunan Nusantara IV Local I Medan employees. Work ethic has a partially positive and significant effect on the performance of PT Perkebunan Nusantara IV Provincial I Medan employees. Human connection, individual behavior and work ethic simultaneously have a positive and significant effect on the performance of PT Perkebunan Nusantara IV Provincial I Medan employees. The changed R Square value is 0.731 which can be called the coefficient of determination, which in this case means that 73.1% of employee performance can be obtained and explained by human connection, individual behavior and monkey ethos while the remaining 26.9% is explained by other factors or variables outside the research model.

The research analysis aims to find out whether motivation, job satisfaction and organizational commitment influence employee performance. The data analysis technique used is an associative research method with the help of the SPSS version 19 program. This research uses multiple linear regression analysis. The sample in this study was 60 respondents. Primary data collection uses a questionnaire. The research results show that the t value is 2.432 > t table of 2.00 with a significant value of 0.019 < 0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that motivation has a partially positive and significant effect on employee performance at PT Gergas Utama. The t value is 3.926 > t table of 2.00 with a significant value of 0.000 < 0.05, so the hypothesis H2 is accepted and H0 is rejected, meaning that job satisfaction has a partially positive and significant effect on employee performance at PT Gergas Utama. The t value is 6.545 > t table of 2.00 with a significant value of 0.000 < 0.05, so the hypothesis H3 is accepted and H0 is rejected, meaning that organizational commitment has a partially positive and significant effect on employee performance at PT Gergas Utama. The calculated F value is 45.081 which is greater than 2.78 and the significant value of 0.000 is smaller than 0.05 so it can be concluded that hypothesis 4 is accepted and hypothesis 0 is rejected so it can be concluded that motivation, job satisfaction and organizational commitment have a significant simultaneous effect on performance of PT Gergas Utama employees.  

This study investigates the relationship between performance-based accounting practices and employee motivation within organizations. Utilizing a quantitative research design, a survey was conducted among employees in a specific industry to analyze how performance measurement systems impact motivation levels. The sample included 200 employees in PT. Pabrik TERIGU Makassar, and data were collected on their perceptions of performance-based accounting practices, such as clarity of performance metrics and reward systems. Statistical analyses, including linear regression and correlation analysis, revealed a significant positive correlation between effective performance-based accounting and increased employee motivation. The findings suggest that organizations that implement clear performance metrics and recognition programs can enhance employee engagement and productivity. This study contributes to the existing literature by providing empirical evidence of the positive influence of performance-based accounting on employee motivation, highlighting practical implications for management practices aimed at fostering a motivated workforce.

The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to strata in the population so that the number of samples obtained in this research is 43 employees of the Main Branch of KSP Kopdit Pintu Air Rotat. The data collection process was carried out by distributing questionnaires to respondents. Where the research instrument uses a Likert scale. The data analysis method uses simple linear regression analysis with the help of the SPSS program. The results of this research show that behavioral accounting variables have a significant effect on employee performance at KSP Kopdit Pintu Air Rotat. This can be seen from the results of the partial test (t test) with a significant value of 0.001 ≤ 0.005. The results of this research are also supported by the results of descriptive analysis of variables, the average score of the behavioral accounting variable is 83.13%, while the average score of the employee performance variable is 79.41%.

This research aims to determine the effect of price on jewelry purchasing decisions at the Amir Syah gold shop, using price as an independent variable and purchasing decisions as the dependent variable. The population used in the research were consumers who made purchases at the Amir Syah gold shop in 2023 and the sample was 84 respondents. The type of research used is quantitative, data collection techniques are observation, documentation and questionnaires. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests and hypothesis tests. All of these tests were carried out using the SPSS version 25 program. Based on the results of the t test, tcount = 6.579 ttable > 1.664 and the sig value = 0.000 at a significance level of 0.05. So it can be concluded that the hypothesis is accepted, which means that there is a positive and significant influence of price on purchasing decisions because the results of the t test fulfill all of the first conditions, namely tcount > ttable (6.579 > 1.664) and the sig number <005 (0.000<0.05). Based on the coefficient of determination (R2) value of 0.345 or 34.5%. This means that the ups and downs in decisions to purchase jewelry at the Amir Syah gold shop in Panyabungan District due to the influence of prices can be anticipated. Through this regression equation, the remaining 65.5% is influenced by other factors or variables outside this research.    

This research aims to determine whether leadership style can influence the progress and decline of employee performance at the Sirime Rice Refinery Business, Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency. The number of samples used was 30 respondents. The sampling technique in this research uses the Saturated Sampling technique, where all members of the population are used as samples. The data collection techniques used were observation, questionnaires and documentation. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests, partial tests and coefficient of determination tests. All of these tests were carried out using the SPSS version 25 program. Leadership style has a positive effect on employee performance at the Sirime Rice Refinery Business. Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency is indicated by a significant t value of 0.000 < 0.05, the R Square value is 0.817, which means that the independent variable or leadership style variable (X) is able to explain the dividend variable or employee performance variable (Y) of 81, 7% while the remaining 18.3% is influenced by other factors. Based on the research results, it can be concluded that leadership style has a positive and significant effect on employee performance with a calculated t value > t table (11,169 > 1.701) on employee performance at the Sirime rice factory, Pidoli Lembang village, Panyabungan sub-district, Mandailing Natal district.