Pengaruh Kepemimpinan, Kompetensi dan Kompensasi Terhadap Kinerja Guru Melalui Disiplin Kerja

Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemimpinan, kompetensi dan kompensasi terhadap kinerja guru, pengaruh kepemimpinan, kompetensi dan kompensasi terhadap displin kerja dan pengaruh kepemimpinan, kompetensi dan kompensasi terhadap kinerja guru melalui disilpin kerja pada Madrasah Aliyah di Kabupaten Barru. Populasi penelitian ini adalah seluruh guru Madrasah Aliyah di Kabupaten Barru sebanyak 300 orang, dengan menarik sampel secara simple random sampling sebanyak 171 orang. Hasil penelitian dianalisis dengan menggunakan analisis Structural Equation Model (SEM), untuk melihat pengaruh variabel eksogen (exogenous variables) terhadap variabel endogen (endogeneus variable) secara langsung. Hasil penelitian ini menunjukkan bahwa Kepemimpinan berpengaruh positif dan signifikan terhadap disiplin kerja, Kompetensi berpengaruh positif dan signifikan terhadap disiplin kerja, Kompensasi berpengaruh positif dan signifikan terhadap disiplin kerja, Kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja guru, Kompetensi berpengaruh positif dan signifikan terhadap kinerja, Kompensasi berpengaruh positif dan signifikan terhadap kinerja, Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja guru, Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja guru melalui disiplin kerja, Kompetensi berpengaruh positif dan signifikan terhadap kinerja guru melalui disiplin kerja, Kompensasi berpengaruh positif dan signifikan terhadap kinerja guru melalui disiplin kerja Kata Kunci: Kepemimpinan; Kompetensi; Kompensasi; Kinerja; Disiplin Kerja. Abstract This study examines and analyzes the influence of leadership, competence, and compensation on teacher performance, leadership, competence, and compensation on work discipline and the influence of leadership, competence, and compensation on teacher performance through work discipline at Madrasah Aliyah in Barru Regency. The population of this study was all teachers of Madrasah Aliyah in Barru Regency, as many as 300 people, by drawing a sample by simple random sampling as many as 171 people. The study results were analyzed using Structural Equation Model (SEM) analysis to directly see the effect of exogenous variables on endogenous variables. The results of this study indicate that leadership has a positive and significant effect on work discipline; competence has a positive and significant effect on work discipline, compensation has a positive and significant effect on work discipline, leadership has a positive and insignificant effect on teacher performance, competence has a positive and significant effect on performance, Compensation has a positive and significant effect on performance, Work discipline has a positive and significant effect on teacher performance, Leadership has a positive and significant effect on teacher performance through work discipline, Competence has a positive and significant effect on teacher performance through work discipline, Compensation has a positive and significant effect on teacher performance through work discipline

Determinan Kesuksesan Implementasi Aplikasi e-Faktur

Abstrak Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan dan persepsi kerumitan terhadap kesuksesan implementasi e-faktur di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan Kabupaten Sinjai. Penelitian ini melibatkan 30 responden dari 188 jumlah keseluruhan Pengusaha Kena Pajak baik Wajib Pajak Badan maupun Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Kabupaten Sinjai. Penentuan jumlah sampel menggunakan rumus Slovin. Data dikumpulkan melalui metode penelitian pustaka dan pembagian kuesioner. Selanjutnya, data uji melalui uji instrumen (uji validitas dan uji reabilitas), uji asumsi klasik (uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas), dianalisis menggunakan metode analisis statistik deskriptif, dan dilakukan uji hipotesis (uji regresi linear berganda, uji koefisien determinasi, uji parsial, dan uji statistik f). hasil penelitian menunjukkan bahwa Persepsi Kegunaan berpengaruh positif terhadap kesuksesan implementasi e-faktur wajib pajak orang pribadi untuk menggunakan e-faktur; Persepsi Kemudahan berpengaruh positif terhadap kesuksesan implementasi e-faktur untuk menggunakan e-faktur; dan Kerumitan berpengaruh negatif terhadap kesuksesan implementasi e-faktur. Kata Kunci: Persepsi Kegunaan, Persepsi Kemudahan, Persepsi Kerumitan, Kesuksesan Implementasi E-faktur Abstract This study aims to examine and analyze the effect of perceived usefulness, perceived ease, and perceived complexity on the successful implementation of e-invoicing at the Tax Counseling and Counseling Service Office of Sinjai Regency. This study involved 30 respondents from 188 total Taxable Entrepreneurs, both corporate and Individual Taxpayers, registered at the Tax Counseling and Consultation Service Office (KP2KP) of Sinjai Regency. Determination of the number of samples using the Slovin formula. Data were collected through library research methods and distributing questionnaires. Furthermore, the test data through instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, and heteroscedasticity test) were analyzed using descriptive statistical analysis methods, and tested hypotheses (multiple linear regression test, coefficient of determination test). Partial test, and statistical test f). the results of the study indicate that perceived usefulness has a positive effect on the successful implementation of e-invoicing for individual taxpayers to use e-invoicing; Perception of convenience has a positive effect on the successful implementation of e-invoicing to use e-invoicing, and complexity has a negative effect on the success of e-invoicing implementation. Keywords: Perceived Usefulness, Perception of Ease, Perception of Complexity, Successful Implementation of E-invoicing

Disparitas Kesejahteraan Masyarakat Terdampak Covid 19 Sebelum dan Sesudah Adanya Program Keluarga Harapan (PKH)

Kesejahteraan masyarakat di dearah pedesaan mulai terabaikan terlebih dengan adanya virus covid 19 yang mengharuskan pemerintah mengambil kebijakan pemberian bantuan baik tunai ataupun non tunai untuk menutup kesenjangan masayarakat khususnya Program Keluarga Harapan (PKH). Responden dalam penelitian ini sebanyak 115 KPM PKH di Desa Boro Kedungwaru Tulungagung. Analisis data menggunakan statistik perbandingan dengan uji paired sample t test. Berdasarkan uji komparatif paired sample t test diperoleh hasil bahwa dengan nilai t hitung sebesar 3,715 > ttabel sebesat 1,658 dengan nilai probabilitas sig. t test sebesar 0,000 < 0,05. maka dapat disimpulkan bahwa Ha diterima dan Ho ditolak yang berarti terdapat perbedaan rata-rata yang signifikan antara kesejahteraan kelompok penerima manfaat (KPM) di masa pandemi covid 19 sebelum dan sesudah menerima bantuan program keluarga harapan (PKH). Disparitas kesejahteraan masyarakat yang terdampak covid 19 dengan adanya PKH tercatat tidak efektif, hal ini terlihat dari aspek sasaran yang menerima bantuan PKH tidak terdata secara tepat dan data masih tumpang tindih dengan penerima bantuan program lainnya. Kata Kunci: Disparitas, Kesejahteraan Masyarakat, Program Keluarga Harapan Abstract The welfare of the community in rural areas is starting to be neglected, especially with the covid 19 virus that attacks all aspects of people's lives, which requires the government from the center to the regions to take policies to provide cash and non-cash assistance to close gaps that exist in the community, one of which is the policy granting the Family Hope Program (PKH). Respondents in this study were 115 KPM PKH in Boro Village, Kedungwaru Tulungagung. Data analysis used comparative statistics with paired sample t test. Based on the comparative test of paired sample t test, the result is that with a t-count value of 3.715 > ttable of 1.658 with a probability value of sig. t test of 0.000

Penentu yang Memengaruhi Struktur Modal pada Perusahaan Sub Sektor Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh faktor – faktor penentu berupa profitabilitas, struktur aset, ukuran perusahaan, pertumbuhan penjualan, dan likuiditas terhadap struktur modal. Penelitian ini menggunakan data laporan keuangan perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2010 – 2019. Teknik purposive sampling yang digunakan menghasilkan 50 sampel yang terdiri dari 5 perusahaan sebagai sampel dalam penelitian ini. Untuk mengetahui pengaruh dari faktor – faktor penentu terhadap struktur modal, peneliti menggunakan metode regresi linier berganda. Hasil penelitian ini adalah Profitabilitas, Struktur Aktiva, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Likuiditas secara simultan berpengaruh terhadap Struktur Modal. Secara parsial Profitabilitas, Struktur Aktiva, Ukuran Perusahaan, dan Pertumbuhan Penjualan tidak berpengaruh terhadap Struktur modal, Namun Likuiditas memiliki pengaruh terhadap Struktur Modal perusahaan sub sektor konstruksi bangunan periode 2010 – 2019. Kata Kunci : Struktur modal, profitabilitas, struktur aktiva, ukuran perusahaan, pertumbuhan penjualan, likuiditas. Abstract This research aims to determine the influences of determining factors in the form of profitability, asset structure, company size, sales growth, and liquidity to the capital structure. This research used financial report data of building construction sub-sector companies listed on the Indonesia Stock Exchange for the period 2010 – 2019. The purposive sampling technique used produced 50 samples consisting of 5 companies as samples in this study. To determine the influences of determinants on the capital structure, researchers used multiple linear regression methods. The results of this study are Profitability, Asset Structure, Company Size, Sales Growth, and Liquidity simultaneously affect the Capital Structure. Partial profitability, asset structure, company size, and sales growth have no effect on capital structure, but liquidity has an influence on the Capital Structure of the company's building construction sub-sector for the period 2010-2019 Keywords: Capital structure, profitability, asset structure, company size, sales growth, liquidity.

Perataan Laba Ditinjau dari Profitabilitas, Ukuran Perusahaan, Kompensasi Bonus dan Pajak

Abstrak Peneliti ingin menguji perataan laba dipengaruhi oleh profitabilitas, ukuran perusahaan, kompensasi bonus dan pajak. Data yang digunakan adalah data sekunder dengan pendekatan time series yang dikumpulkan melalui website resmi perusahaan manufaktur sektor industri barang yang terdaftar di BEI dan di analisis melalui regresi liner berganda. Populasi penelitian adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumtif yang terdaftar di BEI sebanyak 50 perusahaan dengan teknik sampel purposive sampling yaitu laporan keuangan dari perusahaan yang konsisten dengan kelengkapan data periode 2018 dan 2019 sehingga menjadi 38 laporan keuangan perusahaan dengan data 2 tahun sehingga total sampel menjadi 76 data laporan keuangan. Penelitian menemukan bahwa profitabilitas negatif dan signifikan terhadap perataan laba, sementara ukuran perusahaan, kompensasi bonus dan pajak berpengaruh positif terhadap perataan laba. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Kompensasi Bonus, Pajak, Perataan Laba. Abstract Researchers want to test income smoothing is influenced by profitability, company size, bonus compensation and taxes. The data used is secondary data with a time series approach which is collected through the official website of manufacturing companies in the goods industry sector listed on the IDX and analyzed through multiple linear regression. The research population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique, namely financial reports from companies that are consistent with the completeness of data for the 2018 and 2019 periods so that it becomes 38 company financial reports with 2 years of data so that the total sample to 76 financial statement data. The results of the study found that profitability was negative and significant on income smoothing, while company size, bonus compensation and taxes had a positive effect on income smoothing. Keywords: Profitability, Company Size, Bonus Compensation, Taxes, Income Smoothing.

Analisis Institusionalisasi Kebijakan Dana Kelurahan di Kecamatan Tempe Kabupaten Wajo

Abstrak Institusionalisasi kebijakan dana kelurahan merupakan studi yang mempelajari tentang proses pelaksanaan terhadap kebijakan dana kelurahan yang telah ditetapkan pemerintah. Dana kelurahan dialokasikan pemerintah melalui Peraturan Pemerintah Nomor 17 Tahun 2018 tentang Kecamatan dengan melihat keberhasilan yang dicapai dana desa dalam pembangunan dan pemberdayaan masyarakat. Penelitian ini bertujuan mengkaji dan menganalisis model institusionalisasi kebijakan dana kelurahan di Kecamatan Tempe Kabupaten Wajo. Tipe penelitian yang digunakan adalah kualitatif yang memberikan gambaran faktual mengenai tujuan penelitian. Hasil penelitian menunjukkan: pelaksanaan kebijakan dana kelurahan di Kecamatan Tempe Kabupaten Wajo sesuai dengan model institusionalisasi, yakni Rational Choice Institusionalism, Historical Institusionalism, Sosiologis Institusionalism, Discursive Institusionalism, dan Political Game. Kata Kunci: Institusionalisasi, Dana Kelurahan, Kebijakan, Wajo Abstract The Institutionalization of urban village fund policy is a study to learn about the implementation of the urban village fund policy process. The fund was allocated by the government through Government Regulation Number 17 of 2018 about Sub-Districts for the development of urban village/village facilities, infrastructure, and community empowerment by referring to the success of urban village/village funds. This study aimed to examine and analyze the institutionalization model of urban village fund policy in Tempe District of Wajo Regency. This research used qualitative approach to provide a factual picture of the research objectives. The results showed that the implementation of urban village fund policy in Tempe District of Wajo Regency fulfilled the institutionalization models namely Rational Choice Institutionalism, Historical Institutionalism, Sociological Institutionalism, Discursive Institutionalism, and Political Game. Keywords: Institutionalization, Village Fund, Policy, Wajo

Implementasi Kebijakan Pemerintah Kota Makassar mengenai Pemberian Insentif kepada Ketua RT dan RW

Abstrak Tujuan penelitian ini adalah untuk mengetahui efektifitas pemberian insentif RT dan RW yang diukur pada sembilan indikator kinerja yang semuanya terkait dengan aplikasi program Pemkot Makassar. Tehnik pengumpulan data studi lapang ini terdiri dari observasi, wawancara serta dokumentasi. Metode pengumpulan data dalam penelitian ini adalah wawancara, dan dokumentasi. Penelitian ini dilakukan di Kota Makassar tepatnya di Kecamatan Rappocini dengan 11 Kelurahan sebagai obyek penelitian yang akan dikaji. Pendekatan peneltian ini menggunakan analisis kualitatif dengan tipe deskriptif yang tujuannya untuk memberikan gambaran mengenai fenomena yang terjadi. Dampak yang diharapkan dari perwali Kota makassar No 3 tahun 2016 tentang pemberian insentif kepada RT dan RW sekota Makassar khususnya Kecamatan Rappocini adalah penerapan pelayanan yang mampu bersinergi secara positif antara masyarakat dengan aparatur pemerintah terkecil RT/RW dan pemberian insentif bagi RT/RW sesuai dengan kebijakan yang ada. Kata Kunci : Kebijakan Pemerintah, Pemberian Insentif, Ketua RT/RW Abstract The purpose of this study was to find out the effectiveness of RT and RW incentives as measured on nine performance indicators, all of which are related to the application of the Makassar Municipal Government program. This field study data collection technique consists of observation, interview and documentation. The methods of data collection in this study are interviews, and documentation. This research was conducted in makassar city precisely in Rappocini sub-district with 11 villages as the object of research to be studied. This research approach uses qualitative analysis with descriptive type whose purpose is to provide an overview of the phenomenon that occurs. The expected impact of makassar City Trust No. 3 of 2016 on providing incentives to RT and RW in Makassar, especially Rappocini Subdistrict, is the implementation of services that are able to synergize positively between the community with the smallest government apparatus RT / RW and provide incentives for RT / RW in accordance with existing policies. Keywords: Government Policy, Incentivizing, Chairman of RT/RW.

LEADERSHIP RESPOND TO ORGANIZATIONAL CHANGE RESISTANCE

This study aims to describe the analysis, and interpret the leadership style of the Sukur Village Chief Airmadidi District, North Minahasa Regency. The method of approach uses qualitative or postpositivistic, because it is considered appropriate according to the problem at hand. The results of the research obtained by the Lurah in communicating are still not open, many decisions are not conveyed to his employees transparently and the Lurah's weak ability to communicate both with employees and the community. Good communication will have an impact on the preparation of work program planning which is a further action after determining the vision organization; Experience in the world of government is still minimal with a background of junior high school teachers and educational qualifications not in the field of government and the village head does not understand the vision and mission of the village organization; The Lurah does not really understand the main tasks and does not yet have a work program planning and Lurah's inhospitability in decision making is dominated by the character of his past and his reluctance to practice according to existing rules. The ability of the lurah in understanding the existing resistance either personally to the rules or resistance to problems related to decision making has not yet implemented the existing rules and is more dominated by what is not desired by the rules, understanding the rules there but to practice those which are still not maximal, especially in in his decision-making which is dominated by his feelings and delegation of tasks that do not understand Job description according to the duties that are owned, so that the problem solving in this study The need for rolling positions based on expertise and competence; Commitment to the involvement and participation of the Lurah needs to be increased; Positioning a Lurah must Understand the Auth and rules; Assignment of tasks based on task fields and competencies; Background The Lurah must meet educational qualifications, skills and loyalty