scholarly journals Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi, dan Akuntabilitas Publik terhadap Kinerja Manajerial

2020 ◽  
Vol 4 (1) ◽  
pp. 167-181
Author(s):  
Febdwi Suryani ◽  
Pujiono Pujiono
Keyword(s):  
Significant Influence ◽  
Linear Analysis ◽  
Coefficient Of Determination ◽  
Public Accountability ◽  
Managerial Performance ◽  
The Third ◽  
Performance Budget ◽  
Head Level

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668. Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.

scholarly journals PENGARUH BRAND IMAGE DAN HARGA TERHADAP KEPUASAN PELANGGAN VILLAGE FUTSAL MEDAN

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Luthfi Azwardy ◽  
Adelina Lubis
Keyword(s):  
Data Analysis ◽  
Customer Satisfaction ◽  
Significant Influence ◽  
Brand Image ◽  
Hypothesis Test ◽  
Linear Analysis ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
The Relationship

This study aims to determine and prove whether the brand image and price of customer satisfaction Village Futsal Medan. Types This study is an associative questioning the relationship between two variables. Data analysis technique using multiple linear analysis with hypothesis test using t test, f test and coefficient of determination. The results of the discussion and conclusion indicate that incentives and motivation partially and siimultan have positive and significant influence to customer satisfaction of Village Futsal Medan. Keywords: Brand Image, Price, Customer Satisfaction

scholarly journals Pengaruh Konflik dan Stres Kerja terhadap Kinerja Karyawan pada PT Sumber Alfaria Trijaya Tbk (Alfamart) Wilayah Tigaraksa

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Ahmad Maulana Irfanudin
Keyword(s):  
Job Stress ◽  
Significant Influence ◽  
Employee Performance ◽  
Sampling Technique ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Work Conflict ◽  
Saturated Sample ◽  
Analysis Determination

This research aims to determine the effect of Work Conflict and Job Stress on Employee Performance at PT. Sumber Alfaria Trijaya Tbk (Alfamart), Tigaraksa, either partially or simultaneously. The method used is descriptive quantitative method. The sampling technique used was saturated sample with a sample of 72 respondents. The data analysis used validity test, reliability test, classic assumption test, regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis testing. The results of this study indicate that partially work conflict has no significant effect on employee performance with a regression value of -0.583X1. The value of tcount -7.513 <ttable 1.994, which means that there is no significant influence between work conflict on employee performance. Job stress partially has no significant effect on employee performance with a regression value of -0.526X2. The value of tcount -7,015 <ttable1.994, which means that there is no significant influence between job stress on employee performance. Simultaneously, work conflict and work stress have a significant effect on employee performance, this is evidenced by the value of Fcount 28.505> Ftable 2.740 with a significance value of 0.000 <0.05 and the value of R or the coefficient of determination of 45.2%.   Abstrak   Penelitian ini bertujuan untuk mengetahui pengaruh Konflik Kerja dan Stres Kerja terhadap Kinerja Karyawan pada PT. Sumber Alfaria Trijaya Tbk (Alfamart) Wilayah Tigaraksa baik secara parsial maupun secara simultan. Metode yang digunakan adalah metode deskriptif kuantitatif. Teknik sampling yang digunakan adalah sampel jenuh dengan sampel sebanyak 72 responden. Analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi, analisis koefisien korelasi, analisis koefisien determinasi dan uji hipotesis.Hasil penelitian ini menunjukkan bahwa secara parsial Konflik kerja tidak berpengaruh signifikan terhadap Kinerja Karyawan dengan nilai regresi -0,583X1. Nilai thitung -7,513 < ttabel 1,994 yang artinya tidak terdapat pengaruh signifikan antara konflik kerja terhadap kinerja karyawan. Stres kerja secara parsial tidak berpengaruh signifikan terhadap kinerja karyawan dengan nilai regresi -0,526X2. Nilai thitung-7,015 < ttabel 1,994yang artinya tidak terdapat pengaruh signifikan antara stres kerja terhadap kinerja karyawan. Secara simultan Konflik kerja dan Stres Kerja berpengaruh signifikan terhadap Kinerja Karyawan, hal ini dibuktikan oleh nilai Fhitung28,505 > Ftabel 2,740 dengan nilai signifikansi 0,000<0,05 dan nilai R atau Koefisien Determinasi sebesar 45,2%. Simpulan penelitian ini, secara parsial variabel stress kerja maupun konflik kerja tidak mempengaruhi kinerja, secara simultan atau bersama-sama stress dan konflik kerja berpengaruh signifikan terhadap kinerja karyawan. Kata Kunci:Stress, Konflik, Kinerja Karyawan  

scholarly journals PENGARUH MOTIVASI, KESEHATAN KERJA, DAN KESELAMATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT. X DI BUMI SERPONG DAMAI

2019 ◽  
Vol 1 (2) ◽  
pp. 283-293
Author(s):  
Riptono Riptono ◽  
Muhammad As’ad ◽  
Mochamad Reza Hafriansyah
Keyword(s):  
Occupational Health ◽  
Significant Influence ◽  
Employee Performance ◽  
Health And Safety ◽  
Occupational Health And Safety ◽  
Coefficient Of Determination ◽  
F Test ◽  
Independent Variables ◽  
The Third

This research aim to analyze the effect of Motivation, Occupational Health, and Safety (OHS) on Employee Performance.The amount of population are 70 employee in PT X  and 59 people were sampled by Morgan & Krecjie table.Based on research resultsindicates that: Partially show that motivation has a positive and significant influence amounted to 78,9% of employee Performance. In the second Partial results showed that Occupational Health has no positive and significant impact on employee performance by 19%. In the third Partial results showed that Safety has an inverse and significant impact by 60,1% on Employee Performance. The independent variables Motivation, Occupational Health, and Safety are jointly tested by F test proved positive and significant influence on Employee Performance and the magnitude of the effect seen from coefficient of Determination (R2) is 35,4%.

scholarly journals PENGARUH KEPUASAN KERJA DAN LOYALITAS KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA KINERJA KARYAWAN PT.HM.SAMPOERNA,TBK BATURAJA TIMUR SUMATERA SELATAN

2019 ◽  
Vol 16 (2) ◽  
pp. 110-121
Author(s):  
Rani Anwar
Keyword(s):  
Job Satisfaction ◽  
Organizational Citizenship ◽  
Significant Influence ◽  
Organizational Citizenship Behavior ◽  
Linear Analysis ◽  
T Test ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Citizenship Behavior ◽  
Test Analysis

Purpose: The purpose of this study  was to determine the influence of job satisfaction and work loyalty to organizational citizenship behavior on employees’ performance at PT. HM Sampoerna TBK Baturaja Timur, South Sumatera.Metodh: This research used data from primary data collected directly from teh object under study using questionnaries. The analyses used are multiple linear analysis and coefficient of determination. The results of the research from the t-test analysis show that partially job satisfaction and work loyalty significantly influence Organizational Citizenship Behavior.Findings: The results of the F test show that job satisfaction and work loyalty simultaneously have a significant influence on Organizational Citizenship Behavior. The magnitude of the determination coefficient (R Square) is 94.6% while the remaining 5.4% is influenced by other variables. The result of this research are expected to be used as suggestion, either for PT. HM Sampoerna TBK Baturaja Timur, South Sumatera to managing the company or by researchers futher.Originality: -Keywords: job satisfaction and work loyalty.

scholarly journals BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP MOTIVASI BELAJAR MAHASISWA PERGURUAN TINGGI SWASTA (PTS) (STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI DI KOTA PALEMBANG)

2017 ◽  
Vol 13 (2) ◽  
pp. 155-170
Author(s):  
Dwi Eka Novianty ◽  
Junaidi Junaidi
Keyword(s):  
Student Learning ◽  
Significant Influence ◽  
Linear Analysis ◽  
Statistical Test ◽  
Learning Motivation ◽  
Teaching Skill ◽  
Coefficient Of Determination ◽  
Campus Environment ◽  
Independent Variables ◽  
Test Result

This study aims to determine the effect of student conditions, skills of lecturers teachingand campus environment on student learning motivation Faculty Economics of PTS. Thedata were collected from August - September 2017. The data used were secondary datafrom questionnaires distributed to several PTS campuses in Palembang, PalembangUniversity, Tridinanti University, IBA University and Muhammadiyah University ofPalembang. There were 260 questionnaires distributed, from which the questionnairewas then tabulated, then the statistical test using SPSS obtained the following results: 1)The result of multiple linear analysis showed that all independent variables (studentcondition, teaching skill of lecturer and campus environment) had significant influence tostudent's learning motivation, student condition variable have more dominant influencethan other variable, 2) result of t test indicate that partially variable of student conditionand campus environment have significant effect to student's motivation variable, whilepartial teaching skill has no significant effect to student's learning motivation 3) F TestResult indicate that student condition variable, teaching skill of lecturer and campusenvironment simultaneously / simultaneously have an effect on student's motivationvariable, 4) Adjusted R R Test Result are showing the coefficient of determination equalto 0,307 or 30,7% variable of student condition, teaching skill of lecturer and campusenvironment influence student learning motivation.

scholarly journals DAMPAK PENGEMBANGAN KARIR DAN MOTIVASI TERHADAP KINERJA KARYAWAN (STUDI PADA LEMBAGA KESEHATAN CUMA-CUMA DOMPET DHUAFA)

2019 ◽  
Vol 5 (1) ◽  
pp. 80-89
Author(s):  
Hemmy Fauzan ◽  
Bahrul Yaman ◽  
Eka Rulianti Putri
Keyword(s):  
Career Development ◽  
Significant Influence ◽  
Employee Performance ◽  
Linear Analysis ◽  
Positive Influence ◽  
Health Institution ◽  
Job Promotion ◽  
The Relationship ◽  
Positive Effect

This study will look further at how the effects or effects of career development and motivation on employee performance at the Dompet Dhuafa Free Health Institution (LKC). The problem that underlies why this research is conducted is because of employee dissatisfaction with the management of LKC Dompet Dhuafa related to the opportunity to get a job promotion so that it causes deviations in employee behaviour at his workplace. The method used in this research uses multiple linear analysis techniques. This multiple linear analysis is used to see or measure the extent of the influence of independent variables consisting of; career development and motivation, on the dependent variable represented by employee performance. In conducting its analysis, this study also uses SPSS 16.0 software with a total of 54 employees from the Dompet Dhuafa Free Health Institution (LKC). The results of this study indicate that career development has a significant influence on employee performance; this is indicated by the efficiency variable where career development has a positive influence of 0.383 and sig. 0,000 <0,10. Likewise important motivation for employee performance, this is indicated by efficiency variables where motivation has a positive effect of 0.212 and sig. 0.011 <0.10. This study also shows that the relationship between career development and motivation has a simultaneously significant influence on employee performance, based on the results of the test of determination of 0.573 or 57.3%, while other factors influence the remaining 42.7%. This also shows the results of the f test with the efficiency of career development and the motivation variable has a positive effect of 36,611 and a sig value of 0,000 <0,10.

scholarly journals DETERMINASI PELATIHAN, MOTIVASI, GAJI, DAN KOMPENSASI UNTUK PRODUKSI (STUDI KASUS PADA CV ANUGRAH WALET INDONESIA)

SENTRALISASI ◽  
2018 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
Andika Arianto ◽  
Abid Muhtarom ◽  
Haris Bashory Ismail ◽  
Ruswaji Ruswaji ◽  
Henny Mahmudah
Keyword(s):  
Significant Influence ◽  
Regression Coefficient ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Linear Regression Coefficient ◽  
Independent Variables ◽  
Training Motivation ◽  
Descriptive Method ◽  
Dominant Influence

Studied, salary has a dominant influence on productivity in CV. Anugrah Walet Indonesia. Economic growth in Indonesia is very rapid and causes the competition of the market is getting tighter. This study aims to determine the determination of training, motivation, salary, and compensation for CV production. Anugrah Walet Indonesia.This research uses descriptive method, in qualitative form using Probability Sampling technique. The sample of this research is 40 employees. This research uses validity test, reability, classical assumption, multiple linear regression, coefficient of determination, t test, and f test. This study uses EVIEWS 9 program. Partially there is significant influence between training, motivation, salary, and compensation to production at CV. Grace swallowed Indonesia. Simultaneously there is a significant influence between training, motivation, salary, and compensation on production in CV. Grace swallowed Indonesia. Among the 4 independent variables salary has a dominant influence on productivity on CV. Anugrah Walet Indonesia

The Influence of Organizational Culture and Locus of Control on Employees Performance at Agriculture Department of South Bengkulu

2021 ◽  
Vol 2 (4) ◽  
Author(s):  
Deka Amlia ◽  
Neri Susanti ◽  
Nia Indria Sari
Keyword(s):  
Organizational Culture ◽  
Locus Of Control ◽  
Significant Influence ◽  
Employee Performance ◽  
Positive Influence ◽  
Self Control ◽  
Coefficient Of Determination ◽  
Positive Direction ◽  
Initial Hypothesis

The purpose of this study is to determine the influence of organizational culture and locus of control on employee performance at Agriculture Department of South Bengkulu. The sample in this study was 58 employees with State Civil Apparatus (ASN) at Agriculture Department of South Bengkulu. The data was collected using a questionnaire and the analytical method used was multiple linear regression, determination test and hypothesis testing. The results showed that the positive influence between organizational culture and Locus of Control on employee performance at t Agriculture Department of South Bengkulu because the regression direction had a positive direction, namely Y = 9.810 + 0.356X1 + 0.410X2. This illustrates that with the organizational culture of employees at work, their performance will increase. Locus of control has a significant influence on employee performance at Agriculture Department of South Bengkulu, because the significant value of 0.000 is smaller than 0.05. This means that the greater locus of control for the employees at Agriculture Department of South Bengkulu, the performance will also increase. This illustrates that the self-control of the employees will increase the performance of the employees. Organizational culture and locus of control have a significant influence on the performance of employees at Agriculture Department of South Bengkulu, thus the initial hypothesis proposed is proven (Ha is accepted). That is, there is a significant influence between organizational culture and locus of control on performance together. The coefficient of determination of R square is 0.472. This means that organizational culture and locus of control affect performance by 47.2% while the rest is influenced by other causal factors not examined in this study.

scholarly journals THE IMPLEMENTATION OF INDONESIAN ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES

2020 ◽  
Vol 8 (1) ◽  
pp. 383-388
Author(s):  
Dyah Nirmala Arum Janie ◽  
Yulianti Yulianti ◽  
Rosyati Rosyati ◽  
Saifudin Saifudin
Keyword(s):  
Linear Regression ◽  
Literature Review ◽  
Data Processing ◽  
Accounting Standards ◽  
Coefficient Of Determination ◽  
Public Accountability ◽  
The Relationship ◽  
Chartered Accountants ◽  
Positive Effect

Purpose of the study: Indonesian taxation regulations are forcing MSMEs to apply Indonesian Accounting Standards for Micro, Small and Medium Entities/Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), according to their particular conditions. The application is confusing for MSMEs. This problem is what drives this research, aiming to define the relationship between MSMEs’ conditions and how they perceive SAK EMKM. Methodology: There were 70 MSMEs in Indonesia participated in this research by filling out questionnaires. However, only 66 MSMEs guided questionnaires returned that we could process. We analyzed using linear regression and SPSS 23. The research indicators are built based on the factors that influence each variable, as already stated in the literature review. Main Findings: These results from data processing indicate that the MSMEs' conditions have a very positive effect on respondents' perceptions of SAK EMKM. Statistically, we can get the coefficient regression of 0.262, the significance of 0.001 and the coefficient of determination of 22.8%. It means that MSMEs with good conditions have the potential to make respondents' perceptions of SAK EMKM also agreeable. Applications of this study: The regulation is still new. Also, the amount of MSME implementing SAK EMKM is still meager. Tax regulators and The Institute of Indonesia Chartered Accountants can utilize the results of this study to understand the obstacles faced by MSMEs. By knowing the condition of MSMEs, they can group MSMEs and provide appropriate facilities for the good of MSMEs as well as tax advantages. Novelty/Originality of this study: Indonesia does not implement IFRS SMEs. However, we have implemented the SAK for Non-Public Accountability Entities, which is too complicated for MSMEs. Therefore we use SAK EMKM. Since it is still new, this research is still in its early stages. So far, we have not found a study in Indonesia that discusses the link between MSMEs' conditions and their perceptions of SAK EMKM.

scholarly journals Daya Tarik Testimonial di Sosial Media dan Citra Merek terhadap Keputusan Pembelian

2019 ◽  
Vol 3 (1) ◽  
pp. 8-14
Author(s):  
Marsya Ma’ruvinna El-Mekka Rostianto ◽  
Asep M Ramdan ◽  
Faizal Mulia
Keyword(s):  
Significant Influence ◽  
Brand Image ◽  
Linear Analysis ◽  
Coefficient Of Determination ◽  
Analytical Technique ◽  
Simultaneous Test ◽  
Analysis Technique ◽  
Random Samples ◽  
Test Result

The aim this research is to know the influence of testimonial and brand image towards buying decision. The method of this research is using kind of samples including random samples and questionnaires to 200 consumers. The analytical technique, in here is multiple linear analysis technique, and for the hypotesis testing, we use statistic test partially (testing t) and simultaneous test (testing f). The reseacrh result for testing t indicates that both testimonial and brand image have significant influence towards buying decision. According to probability value of sig. 0,000 < 0,05 means that both testimonial and brand image  have significant influence towards buying decision. According to the coefficient of determination test result of 0,354 can be interpreted that influence of testimonial and brand image towards buying decision is 35,4%. The rest of 64,6% were influenced by other factors that were not mentioned on this research. Keywords : Testimonial, Brand Image, Buying desicion

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