scholarly journals Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening

2021 ◽  
Vol 31 (9) ◽  
pp. 2326
Author(s):  
Ni Kadek Budi Arsani ◽  
Ni Ketut Rasmini
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Employee Performance ◽  
Secondary Data ◽  
Primary Data ◽  
Test Results ◽  
Human Resource Accounting ◽  
Analysis Technique ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.

ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Amir Hamzah
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Variable Cost ◽  
Significant Positive Effect ◽  
Microfinance Institutions ◽  
Sample Number ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Accounting Report ◽  
Positive Effect

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.��������� This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.��������� The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources.�Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

scholarly journals Exclusion of Human Resource Accounting in Statement of Financial Position and its Effects on Performance: Empirical Evidence of Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Osei-Assibey Mandella Bonsu ◽  
Li Kao Dui ◽  
Liu Ruiwen ◽  
Evans Kwabena Asare ◽  
Agyemang Fredua Sylvester Prempeh
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Clear Cut ◽  
Financial Position ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Ghana Stock Exchange

Human Resource is the most critical, very significant assets in any business organizations but it is not incorporated in the statement of financial position. The study examined the factors that have accounted for the exclusion of Human Resources Accounting in the statement of financial position of companies listed on the Ghana Stock Exchange. The paper also ascertained the relationship between human resource Accounting and firms performance. The study used both primary and secondary data. A regression model was used to ascertain the effects of Human Resource Accounting on a firm's performance. The study used secondary data from a published annual financial statement of all the listed companies on the Ghana Stock Exchange on the period of 2015-2018. The findings revealed that, the exclusion of human resources in the statement of financial position is due to these key obstacles such as: there is no proper clear-cut and specific guidelines for measuring costs and value of human resources; the period of existence of Human Resource is uncertain; there is no universally accepted method of valuation of human resources; no active market for human resource and the financial position of the business may be misleading. Despite the difficulties for the inclusion of HR into financial statement, it is worthy to note from the findings that, human resources contributes positively to a firm’s financial growth as evidenced by the positive effect on Return on Equity (ROE). Therefore, the paper recommends that the International Accounting Standard Board (IASB) should consult prime actors and professionals in the accounting field to debate on the arguments against and considerations for human resource inclusion in the Statement of Financial Position

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Karyawan PT. PLN (Persero) Wilayah Papua Dan Papua Barat Area Manokwari

2019 ◽  
Vol 2 (1) ◽  
pp. 93-100
Author(s):  
Marzellina E. Rumbekwan ◽  
Yulius H. Saptomo ◽  
Margareth S. Sabarofek
Keyword(s):  
Organizational Culture ◽  
Leadership Style ◽  
Sampling Method ◽  
Employee Performance ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Simple Linear Regression ◽  
West Papua ◽  
Papua Barat

The purpose of this study was to determine the effect of leadership style and organizational culture on the performance of employees of PT PLN (Persero) Region of Papua and West Papua Manokwari Area. This research is an associative study using quantitative data. Data sources include primary data and secondary data. The population in this study were all employees of PT PLN (Persero) in the Papua and West Papua Areas of the Manokwari Area. The sampling method uses simple random sampling with the number of respondents 67 employees. Data were analyzed using simple linear regression. The results showed that, both partially (t test) and simultaneously (F test), leadership style and organizational culture had a significant effect on employee performance. Adjusted R Square value of 0.495 shows that 49.5% of the variation in the performance of employees of PT PLN (Persero) in the Papua and West Papua Areas of Manokwari is influenced by leadership style and organizational culture.

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJAPEGAWAI PADA DINAS PERTANIAN KABUPATEN SUPIORI

2016 ◽  
Vol 12 (3A) ◽  
pp. 27
Author(s):  
Johanes Eliezer Ayer ◽  
Lyndon R.J. Pangemanan ◽  
Yolanda P. I. Rori
Keyword(s):  
Regression Analysis ◽  
Employee Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Reliability Test ◽  
Measuring Instrument ◽  
Test Results ◽  
Independent Variables ◽  
Labor Discipline

This study aims to identify and analyze whether there is influence of motivation and discipline ito the performance of employees in the Agriculture Office of Supiori District, Papua Province. This research is classified as causal research associative quantitative approach to the instrument in the form of a questionnaire. The population in this study were all employees of the District Agriculture Office Supiori as many as 80 people. The sampling technique by means of saturated or census sampling technique. The sample in this research is to take the population, or as many as 80 samples. The data used in this study are primary data obtained through questionnaires and secondary data related agencies and journals to support this research. Test the validity of the instrument using bivariate Correclation formula, while the reliability test using Cronbach Alpha. Measuring instrument proved valid and reliable for research instruments. Multiple regression analysis used to test hypotheses of this study. The results showed that: motivation (X1) positive and significant impact on employee performance of Agriculture Office in Supiori District () 0.413 with significantly 0,01. Labor discipline (X2) positive and significant impact on employee performance Supiori of Agriculture Office () 0.741 with significantly by 0,00. And based on the test results both independent variables were tested individually dominant in influencing the performance of employees in Supiori District Agriculture Office is working discipline (with a coefficient of 0.489). It can be concluded that in this study the discipline of work (X2) partially are factors that significantly affect performance (Y).

scholarly journals Pengaruh Financial Literacy dan Risk Perception terhadap Keputusan Investasi Generasi Millennial Kota Padang

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 144
Author(s):  
Yola Yolanda ◽  
Abel Tasman
Keyword(s):  
Risk Perception ◽  
Financial Literacy ◽  
Millennial Generation ◽  
Sampling Method ◽  
Investment Decisions ◽  
Secondary Data ◽  
Primary Data ◽  
Validity And Reliability ◽  
Normality Test ◽  
Positive Effect

This study aims to look at the influence of Financial Literacy and the effect of Risk Perception on the investment decisions of millennial generation of Padang City. The type of this research is a comparative causal research (causative). The samplesof this study was 96 respondents ofmillennial generation of Padang City that choosed by using purposive sampling method. The types of data in this study are primary data and secondary data. The data was collected by questionnairy technique and it was analysed byusing multiple regression analysis method. The instrument testing uses validity and reliability tests. The analysis prerequisite tests conducted include normality test, heterokedasticity test and multicollinearity test. The data collected was processed with SPSS version 20.0. The results of this study indicate that both of Financial Literacy and Risk Perception has a significant positive effect on investment decisions of millennial generation of Padang City. Keywords : financial literacy, risk perception

scholarly journals Pengaruh Gaya Kepemimpinan, Motivasi, dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Bank Mandiri (Persero) Tbk Cabang Daya Makassar

Tata Kelola ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 239-253
Author(s):  
Multazam Multazam ◽  
Jeni Kamase ◽  
Hasbi Hasbi
Keyword(s):  
Linear Regression ◽  
Leadership Style ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Analysis Techniques ◽  
Several Variables ◽  
Analysis Technique ◽  
Support Research

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, motivasi, dan disiplin kerja terhadap kinerja karyawan pada PT. Bank Mandiri Cabang Daya Makassar. Jenis penelitian ini, yaitu penelitian asosiatif. Ada beberapa variabel yang dihubungkan dalam penelitian ini adalah variabel Gaya Kepemimpinan (X1), Motivasi (X2), Disiplin Kerja (X3), dan Kinerja Karyawan (Y). Jenis data yang digunakan adalah data primer dan data sekunder . Data primer merupakan data yang diperoleh langsung dari responden dan data sekunder merupakan data yang diperoleh dari dokumen yang didapat dari PT. Bank Mandiri Cabang Daya Makassar untuk mendukung penelitian. Teknik analisis penelitian ini menggunakan teknik analisis deskriptif dan regresi linier berganda dengan populasi dan sampel yang berjumlah sama, yaitu 31 orang. Hasil penelitian ini diperoleh bahwa gaya kepemimpinan berpengaruh terhadap kinerja karyawan, motivasi berpengaruh terhadap kinerja karyawan dan disiplin kerja berpengaruh terhadap kinerja karyawan Pada PT. Bank Mandiri (Persero) Tbk, Cabang Daya Makassar. This study aims to determine the effect of leadership style, motivation, and work discipline on employee performance at PT. Bank Mandiri Branch Daya Makassar. This type of research, namely associative research. There are several variables that are linked in this study, namely the variable Leadership Style (X1), Motivation (X2), Work Discipline (X3), and Employee Performance (Y). The types of data used are primary data and secondary data. Primary data is data obtained directly from respondents and secondary data is data obtained from documents obtained from PT. Bank Mandiri Daya Makassar Branch to support research. The analysis technique of this research uses descriptive analysis techniques and multiple linear regression with the same population and sample, namely 31 people. The results of this study indicate that leadership style affects employee performance, motivation affects employee performance and work discipline affects employee performance at PT. Bank Mandiri (Persero) Tbk, Daya Makassar Branch.

scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

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