scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Melisa Sumampow ◽  
Jantje J. Tinangon ◽  
Steven Tangkuman

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget

2017 ◽  
Vol 6 (1) ◽  
pp. 28
Author(s):  
Christony Maradesa ◽  
Novi S. Budiarso

This study aims to analyze the influence of organizational culture, leadership style to the performance of APIP. Data were obtained through questionnaires in North Sulawesi Province Inspectorate. Questionnaires were distributed to 39 respondents and were processed with multiple linear regression analysis method using SPSS version 24. The study consists of the dependent variable and independent variables. The dependent variable is the APIP performance, while the independent variables is organizational culture and leadership style. The result is Organizational Culture and Leadership Styles either simultaneously or partially affects the Performance of APIP.Keywords: Organizational Culture, Leadership Style, Performance of APIP


2020 ◽  
Vol 3 (2) ◽  
pp. 506-515
Author(s):  
Astri Ayu Purwati

Human resource management aims to utilize, develop, research, human resources and existing natural resources so that they can be managed effectively and efficiently. This study aims to obtain empirical evidence about the effect of Motivation, Participatory Leadership, and Work Safety on employee Productivity at CV Timur Jaya Pekanbaru. The method used is multiple linear regression analysis. with a sample of 43 respondents from CV Timur Jaya Pekanbaru employees. From the results of the study, it was shown that Motivation had a positive and significant effect on employee productivity, while Participatory Leadership and Work Safety did not significantly influence employee productivity at CV Timur Jaya Pekanbaru. Keywords : Motivation, Parcipatory Leadership, Work Safety, amd Productivity  


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.


2020 ◽  
Vol 6 (1) ◽  
pp. 88-96
Author(s):  
Jefri Wandi ◽  
Syamsul Bachri ◽  
Benyamin Parubak

The objective of this research is to analyze the effect of usability, profit, security simultaneously and partially on customer interest of BNI in using mobile banking at BNI Palu branch. It was a quantitative research used multiple linear regression analysis method with a total of 100 respondents. The results of this researchshow thatusability, profit and security perceptions simultaneously have a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Usability perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch.Profit perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Security perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Penelitian ini bertujuan untuk menganalisis pengaruh kegunaan, keuntungan, keamanan secara serempak dan parsial terhadap minat nasabah Bank BNI dalam penggunaan mobile banking pada BNI cabang Palu. Penelitian ini adalah penelitian kuantitatif dengan metode analisis regresi linier berganda dengan total responden sebanyak 100 orang. Hasil penelitian ini menunjukkan bahwapersepsi kegunaan, persepsi keuntungan dan persepsi keamanan secara serempak berpengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi kegunaan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunaan mobile bankingpada BNI cabang Palu.Persepsi keuntungan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi keamanan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu.


2019 ◽  
Vol 26 (1) ◽  
pp. 15
Author(s):  
Atika Syuliswati

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear  regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.


2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.


account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Novi Arina Nainggolan ◽  
Frianto Pandia ◽  
Ansori Ansori

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018Novi Arina [email protected] [email protected] [email protected] Studi Keuangan dan Perbankan Terapan Politeknik Negeri Jakarta   ABSTRACT This study examines the effect of profitability, bank size and inflation on credit risk PerseroBank period 2014-2018. Indicators used are Net Interest Margin (NIM), Bank Size, Inflation and NonPerforming Loan (NPL). The analysis method used in multiple linear regression analysis processedby using SPSS 25. The result of this study partially indicate that the profitability has positivesignificant effect on credit risk and inflation has negative significant effect on credit risk, while banksize has positive effect but no significant on credit risk. Simultaneously profitability, bank size andinflation have significant effect on credit risk of 56,2% and the remaining 43,8% is required by othervariables not used in this study.   Keywords: Profitability, Bank Size, Inflation, Credit Risk  ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan daninflasi terhadap risiko kredit bank persero di Indonesia periode 2014-2018. Indikator yang digunakanadalah Net Interest Margin (NIM), Bank Size Inflasi dan Non Performing Loan (NPL). Metodeanalisis yang digunakan adalah analisis regresi linear berganda yang diolah dengan menggunakanprogram SPSS 25. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas berpengaruhpositif signifikan terhadap risiko kredit serta ukuran perusahaan tidak berpengaruh signifikan terhadaprisiko kredit. Sedangkan inflasi berpengaruh negatif signifikan terhadap risiko kredit. Secara simultanprofitabilitas, ukuran perusahaan dan inflasi berpengaruh signifikan terhadap risiko kredit sebesar56,2%  dan sisanya sebesar 43,8% dipengaruhi oleh variabel lain yang tidak digunakan dalampenelitian ini. Kata kunci: profitabilitas, ukuran perusahaan, inflasi dan risiko kredit


2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).


2020 ◽  
Vol 11 (1) ◽  
pp. 83-94
Author(s):  
Dewi Rosa Indah ◽  
Iza Afalia ◽  
Zenitha Maulida

This study aims to determine the effect of brand image, product quality and price on purchasing decisions on Vaseline hand and body lotion products. The population is female students of University Samudra who use these products. Because the number is not known with certainty, a sample of 96 people was determined using the Cochran formula. Data analysis method used is multiple linear regression analysis. The results of the study concluded that partially, brand image, product quality and price had a positive and significant effect on purchasing decisions for Vaseline hand and body lotion products. In addition, the results of the study stated that the brand image, product quality and price simultaneously had a significant effect on purchasing decisions on the product.  


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