Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Kantor Pengadilan Agama Lubuklinggau

The aim of this study is to see the effect of financial report quality toward accountability performance in religious court of Lubuk Linggau. Variables of this study are financial report quality and toward accountability performance. Data of this study is qualitative and quantitative data through questionnaire shared to all religious court officers and financial report validated by Audit Board Republic of Indonesia . The result showed that the quality of financial report gave the significant effect on accountability performance in religious court of Lubuk Linggau by > , (15,517>1,692) , significant value with 0,000 < 0,05 and determinant cooficient is 0,749 or 74,9 percent.

Pengaruh Pemanfaatan E-Learning dan Minat Belajar Terhadap Perilaku Belajar Mahasiswa Fakultas Ekonomi Stambuk 2017 Universitas Negeri Medan

The problems in this research are students difficulties in using e-learning, students interest in learning is still low and student learning behavior is not good. The purpose of this study was to determine how the influence of the use of e-learning and interest in learning on the learning behavior of students of the Faculty of Economics, Stambuk 2017, State University of Medan. This research was conducted at the Faculty of Economics, Medan State University, which is located on Jl. Willem Iskandar Pasar V Medan. This type of research is ex post facto. The population of this study was 629 students with a sample of 86 students using simple random sampling technique. The data collection technique used is a questionnaire. Before being used, the questionnaire was tested for validity and reliability. Then the data was collected and the results of the questionnaire were analyzed using multiple regression. From the results of the partial test analysis between the use of e-learning (X1) on learning behavior (Y) from the value of > (4.274 > 1.663) with a significance value smaller than the 0.05 level (0.000 < 0.05) and for the significance value between learning interest (X2) and learning behavior (Y) from the value of > (8,575 > 1,663) with a significance value less than 0.05 level (0.000 < 0.05). Simultaneously (F test) the value is shown that > (121.105 > 3.11) and a significant value of 0.000 <0.05. Thus, it can be concluded that the influence of the use of e-learning and interest in learning has a positive and significant influence on the learning behavior of students of the 2017 Stambuk Economics Faculty, State University of Medan

Pengaruh Current Ratio dan Quick Ratio Terhadap Return On Asset

This study aims to analyze the effects of current ratio (CR) and quick ratio (QR) on return on assets (ROA) in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Financial report data were collected through documentation, literature study, and observation. This study implemented multiple linear regression methods to analyze data. The results of the investigation prove that partially CR has a significant effect on ROA. On the other hand, QR has no significant effect on ROA. Simultaneously, CR and QR have a significant effect on ROA. This research offers empirical evidence on the discussion of CR, QR, and ROA especially for the food and beverage industry.

Pengaruh Kompensasi Sumber Daya Manusia, Motivasi dan Lingkungan Kerja Terhadap Kinerja Aparatur Sipil Negara

The purpose of this study was to analyze the effect of compensation for human resources, work motivation, work environment on the work performance of the apparatus at the Department of Culture and Tourism of the Government of South Sumatra Province. In this study, the population was employees of the Department of Culture and Tourism of the Government of South Sumatra Province. In this study, the sampling technique used was a saturated sample. The number of samples is 45 people. The analysis technique used is multiple regression analysis. The results of the first hypothesis (H1) indicate that HR compensation has a positive and significant effect on employee performance. Employees have received HR compensation in accordance with the results of their performance so that employees will work responsibly and in accordance with established operational standards. The results of the second hypothesis (H2) indicate that work motivation has a positive and significant effect on employee performance. Employees' work motivation will improve employee performance to achieve company goals. The results of the third hypothesis (H3) indicate that the work environment has a positive and significant effect on employee performance. A working environment condition is said to be good if employees can carry out activities optimally, healthy, safe, and comfortable. Therefore, the determination and creation of a good work environment will greatly determine the success of achieving organizational goals. Simultaneous testing of HR compensation (X1), Work Motivation (X2), Work Environment (X3) on Employee Performance (Y) Ha is accepted, meaning that it shows that there is a positive and significant influence on HR Compensation, Motivation and Work Environment together ( Simultaneous) on the Performance variable at the Culture and Tourism Office of South Sumatra Province.

Pengaruh Inflasi dan Pengangguran terhadap Penduduk Miskin di Sumatera Utara Tahun 2006–2020

Penduduk Miskin adalah penduduk yang memiliki rata-rata pengeluaran perkapita perbulan dibawah garis kemiskinan. Masalah kemiskinan merupakan masalah yang kompleks dan multidimensi yang meliputi berbagai aspek dalam lini kehidupan manusia, tak terkecuali bagi pemerintah daerah di Sumatera Utara. Usaha untuk mengentaskan kemiskinan harus memperhatikan akar permasalahan kemiskinan itu sendiri. Indicator yang dipakai dalam penelitian imi adalah inflasi, pengangguran dan jumlah penduduk miskin. Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh Inflasi dan pengangguran terhadap penduduk miskin di Sumatera Utara periode 2006sampai dengan 2020 baik secara simultan maupun secara parsial. Jenis data yang digunakan dalam penelitian ini adalah data sekunder time series dari tahun 2006 sampai dengan 2020. Data yang digunakan yang digunakan ialah data yang diperoleh dari website resmi Badan Pusat Statistik (BPS) Sumatera Utara. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan software statistika SPSS. Hasil penelitian menunjukkan bahwa variabel inflasi berpengaruh positif dan tidak signifikan terhadap penduduk miskin di Provinsi Sumatera Utara dengan perolehan nilai sig 0.510 > 0,05; Secara parsial variabel pengangguran berpengaruh positif dan signifikan terhadap penduduk miskin di Provinsi Sumatera Utara dengan perolehan sig 0,000 < 0,05; secara simultan variabel inflasi dan pengangguran berpengaruh signifikan terhadap penduduk miskin di Sumatera Utara pada tahun 2006- 2020.

Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

The objective of this research is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed right to the auditors in the Public Accountant Firms in Surabaya City that are used as research sample. The data analysis technique used Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

Pengaruh Stres Kerja, Motivasi dan Kepemimpinan Terhadap Kinerja Pegawai PT. Bank Rakyat Indonesia (Persero) Tbk Unit Lemabang Palembang

This study aims to determine the effect of work stress, motivation and leadership on employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk. Lemabang Palembang Unit. This study has a population of 33 people. In this study, a sample of 33 people was used as the sample for the instrument trial and the sample for the research analysis data. Sampling in this study using Saturated Sampling technique, namely sampling is done as a whole from the total population. From the results of this study, there is an effect of work stress, motivation and leadership on employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk. Lemabang Palembang Unit. With a sig F value of 0.000 <α (0.05). Correlation (R) variable job stress, motivation and leadership on employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk Lemabang Palembang unit of 0.838 means that it shows a very strong and positive correlation (unidirectional). The coefficient of determination (Rsquare) is 0.702 or 70.2%, which means that the performance variable can be explained or there is an influence with the variables of work stress, motivation and leadership. There is an influence of work stress on performance at PT. Bank Rakyat Indonesia (Persero) Tbk. Lemabang Palembang Unit. Shown the sig t value is 0.047 <α (0.05). There is an influence of motivation on performance at PT. Bank Rakyat Indonesia (Persero) Tbk. Lemabang Palembang Unit. Shown the sig t value is 0.024 <α (0.05). There is a leadership influence on employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk. Lemabang Palembang Unit. Shown the sig t value is 0.047 <α (0.05). Efforts to improve Employee Performance of PT. Bank Rakyat Indonesia (Persero) Tbk. Lemabang Palembang Unit can be done through efforts to reduce workload in the office, work that requires being able to make important decisions, listening to ideas from fellow employees and leaders should pay attention to the implementation of daily tasks, namely through efforts being loyal to the agency, the quantity of work results so that each job can be handled.

Pengaruh Lingkungan Kerja, Budaya Organisasi dan Kepemimpinan Terhadap Kinerja Pegawai Kantor Kecamatan Sanga Desa Kabupaten Musi Banyuasin

The formulation of the problem in this study is how the influence of the work environment on employee performance, organizational culture on employee performance, leadership on employee performance and work environment, organizational culture and leadership on employee performance at the Sanga Desa District office. This research method uses descriptive and inferential statistical analysis, with multiple linear regression models. Statistical calculations, resulting in a regression equation Y = 0.275 + 0.141X1 + 0.239X2 + 0.311X3. The results of the study answered the problem formulation which is also the purpose of this study. First, the work environment, organizational culture and leadership together have a positive and significant effect on the performance of the employees of the Sanga Desa, Musi Banyuasin District office. Second, the work environment has a positive and significant effect on the performance of the employees of the Sanga Village office, Musi Banyuasin Regency. Third, organizational culture has a positive and significant effect on the performance of the employees of the Sanga Village office, Musi Banyuasin Regency. Fourth, leadership has a positive and significant effect on the performance of the office employees of Sanga Village, Musi Banyuasin District.Through regression analysis, it is concluded that culture and leadership are more dominant in performance than the work environment of employees. However, leadership is more dominant than the variables of work environment and organizational culture on employee performance. Good leadership, management will be effective in its implementation so that it has an impact on the performance of the employees of the Sanga Village office, Musi Banyuasin District. Researchers provide recommendations, first, employees must provide good service to the community. Second, employees must be able to work together to achieve job goals. Third, leadership. running good work standards and there must be training for employees. Fourth, means to improve the internet / intranet network signal used for recording e-KTP and online village entry and reporting. Fifth, competence to maintain open deliberations. Emphasized to employees in completing tasks and responsibilities must be in accordance with existing work procedures

Pengaruh Kompetensi, Motivasi Dan Komitmen Organisasi Terhadap Kinerja Karyawan PT. Thamrin Brothers A.Rivai Palembang

This research entitled The Effect of Competence, Motivation and Organizational Commitment on Employee Performance of PT. Thamrin Brothers A. Rivai Palembang. The results of hypothesis testing through the F test (Simultaneous) using a confidence level of 90%, show that there is a significant influence of competence, motivation and organizational commitment together on the performance of the employees of PT. Thamrin Brothers A. Rivai Palembang. Quantitative analysis model using multiple linear regression analysis tools. The results of hypothesis testing through the t test (partial) show that there is a partially significant effect of competence on employee performance, there is a partially significant influence of motivation on employee performance and there is a partially significant effect of organizational commitment on the performance of employees of PT. Thamrin Brothers A. Rivai Palembang. The coefficient of determination test results prove that competence, motivation, and organizational commitment are able to contribute 91.0% in explaining changes that occur in employee performance. The researcher gave the first suggestion that PT. Thamrin Brothers A. Rivai Palembang, is expected to improve competence so that employees can optimally achieve a company goal including knowledge, understanding, abilities, values, attitudes, and interests. Second, leaders are expected to improve motivation to improve things including: work environment, fair and competitive wages, incentives and a sense of security at work. Third, leadership is expected to increase organizational commitment by including: justice and support, shared values, trust, organizational understanding, and employee involvement.

Analisis Leverage Dalam Mengukur Risiko Studi Kasus Pada PT. Pabrik Kertas Tjiwi Kimia Tbk

The purpose of this study is to look at the risk of PT. Tjiwi Kimia Tbk Paper Plant in terms of business risks, financial risks, and total risk caused by looking at specific problems within the company to obtain various measures that are useful for measuring risk levels. Form of research that uses observation by using descriptive analysis method to describe course of an ongoing research or looking for problems that occur in the company where the author wakes up research. Result of research: 1). Operating Leverage (DOL) for the last six years has not been good, because the resulting DOL tends to increase this meaning the company has not been able to reduce its business risk. 2) The resulting Financial Leverage (DFL) contains a downward trend which can be seen from the decrease in EPS generated so that the company has not been able to reduce its financial risk. 3) Total Leverage (DTL) generated can still change, with DTL result every year tends to increase and decrease (inconsistent) seen from variation of EPS produced every time following sales up and down. PT. Tjiwi Kimia Tbk Paper Plant can reduce the total risk if it can drop DOL and increase DFL.