KETERLIBATAN KARYAWAN DAN PERILAKU INOVATIF: SEBUAH TINJAUAN LITERATUR

This study aims to: a) provide a comprehensive understanding of the relationship between employee interactions and innovative behaviour, and b) build an integrative conceptual framework based on validated factors empirically and that relationship with relevant theories. An integrative literature review from empirical studies shows that employees perceive the combination of high demand and high resources to be ideal interaction. Innovative behaviour is a consequence of these complex interaction. Engaged employees tend to more innovative by coping strategy activities to face the challenge.

MODEL PENGELOLAAN JURNAL DALAM MENINGKATKAN KUALITAS ARTIKEL

This study aims to determine the strategy of the Journal of Community Development of Thought Media and Development Da'wah in improving the quality of its articles. The research method in this article uses a qualitative descriptive approach with purposive sampling as a technique for withdrawing the informants. This research uses interviews and documentation studies in data collection. The results of this study are grouped into two parts, namely strategies to improve the ability of journal managers to operationalize OJS, and strategies to improve the quality of articles. Field findings show that training is carried out by bringing in experts, participating in training conducted by the Faculty Journal House and also the University Journal House, as well as several other similar trainings. The second group is the strategy to improve the final quality. There are three things, namely forming a team with clear job descriptions, giving rewards and punishments for the success of the achievements obtained by the journal. The last one is the participation of journal managers in training.

ANALISIS PENGARUH RASIO AKTIVITAS, RASIO LIKUIDITAS, UKURAN PERUSAHAAN DAN RASIO PROFITABILITAS TERHADAP LEVERAGE PADA PERUSAHAAN PANGAN YANG TERDAFTAR DI BEI TAHUN 2014-2019

This study aimed to examines the effect of activity ratio, liquidity ratio, firm size and profitability ratio to leverage in consumer goods companies listed in BEI (Bursa Efek Indonesia) from period 2014-2019. Based on purposive sampling method, total sample of this research is 102. The data collection method used are observation, interview, and documentation.Hypotesis testing used is multiple regression analysis with SPSS. The result show that both liquidity ratio and firm size have significant effect to leverage. This is indicate that the firms using their current asset efficiently and firm size have bargaining power to influence their investor while activity ratio and profitability have not significant effect to leverage.

PENGARUH KUALITAS PELAYANAN, HARGA, PROMOSI, KEAMANAN TRANSAKSI, DAN LOYALITAS PERUSAHAAN TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN TIKET PESAWAT ONLINE PADA APLIKASI TRAVELOKA

Based on the t test results, the quality of service has a significant effect on purchasing decisions with a significance value of 0.008 smaller than 0.05 (0.008 < 0.05), meaning the quality of service has a significant influence on the purchase decision. The price significantly affects the purchase decision with a significance value of 0.000 smaller than 0.05 (0.000 < 0.05), which means that the price has a significant influence on the purchase decision. Promotion significantly affects the purchase decision with a significance value of 0.047 smaller than 0.05 (0.047 < 0.05), meaning the promotion has a significant effect on the purchase decision. Transaction security significantly affects purchase decisions with a significance value of 0.017 less than 0.05 (0.017 < 0.05), meaning transaction security has a significant effect on the purchase decision. Company loyalty significantly affects the purchase decision with a significance value of 0.037 smaller than 0.05 (0.037 < 0.05), meaning company loyalty has a significant influence on purchasing decisions.

ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP

Fixed asset recognition is one of the main problems in fixed asset accounting. The use of cost does not reflect the true value of the asset so that the asset value is irrelevant. The IFRS convergence PSAK allows the use of the fair value (revaluation method) of fixed assets to reflect the current price so that the asset value becomes higher. Thus financial reports will provide more relevant information to users of financial statements to be used as a basis for decision making. This study aims to determine the effect of leverage, liquidity, company size, decrease in operating cash flow, fixed asset intensity, company growth on company policies to revaluate fixed assets in banking companies listed on the Indonesia Stock Exchange in 2015-2019. The populations of this study was taken using purposive sampling method with a total of 42 companies. The data used are secondary data in the form of annual financial reports and analyzed using logistic regression analysis techniques with a significance level of 5%. The results of this study are leverage, liquidity, and a partial decrease in operating cash flow have a positive and insignificant effect on fixed asset revaluation. Company size, fixed asset intensity, and company growth partially have a positive and significant effect on fixed asset revaluation. Taken together, the variables have a significant effect and are able to explain the variability to the dependent variable by 33,4%.

ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS MASUK DALAM UPAYA PENINGKATAN EFEKTIVITAS PENGENDALIAN INTERNAL

This research aims to analyze cash receipt accounting system for room selling either in cash or on credit at Grage Business Hotel Yogyakarta. Based on Mulyadi's theory, this research evaluate internal control effectivity of the hotel, especially for cash receipt system. The element have been evaluated are organizational structure, authority and administration procedure, and implementation of duties and obligation based on each person's responsibilities. The data collection method used are observation, interview, and documentation. The results shows that implementation of internal control system as mention above at Grage Business Hotel Yogyakarta has not yet qualify Mulyadi's theory criterias. The major problem there are not segregation of duties. Cash and sales function run by receptionist while accounting and administration function run by general cashier. The implication of this research is to improve internal control of cash receipt of the hotel.

PENGARUH KEMAMPUAN PERSEPTUAL, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL (PNS) DINAS PENDIDIKAN KABUPATEN BOJONEGORO

The objectives to be achieved in this study are to describe the perceptual ability, work motivation, work discipline on the Performance of Civil Servants (PNS) of the Bojonegoro Regency Education Office, to test and analyze perceptual abilities, work motivation and work discipline on the Performance of Civil Servants (PNS). Bojonegoro District Education Office. The population in this study were all Civil Servants (PNS) at the Bojonegoro Regency Education Office who assessed 60 people with a sample of 60 people. Total sampling technique or census sampling. The analytical method used is multiple linear regression. Based on the results of research and discussion, perceptual ability, work motivation, work discipline and the performance of the Civil Servants (PNS) of the Bojonegoro Regency Education Office are in good categories. Perceptual ability has a positive and significant effect on the Performance of Civil Servants (PNS) of the Bojonegoro Regency Education Office. Work motivation has no effect on the performance of Civil Servants (PNS) of the Bojonegoro Regency Education Office. Work discipline has a significant effect on the performance of the Civil Servants (PNS) of the Bojonegoro Regency Education Office.

PENGARUH PENGANGGARAN, PROSEDUR KALIBRASI, DAN PRAKTIK SUMBER DAYA MANUSIA TERHADAP KEPATUHAN PELAKSANAAN KALIBRASI ALAT KESEHATAN DI PUSKESMAS SE-KABUPATEN GUNUNGKIDUL

This study aimed to analyze the effect of budgeting, calibration procedures, and human resource practices on compliance with health equipment calibration. This study used predictive quantitative research. The populations used in this study were 30 health centers in Gunung Kidul, Yogyakarta. The data was collected using questionnaire and analyzed using regression analysis. Before distributing questionnaire, we tested its validity and reliability. Based on the validity test, all items was valid. The reliability test indicated that the questionnaire was reliable. The results of this study showed that there was a significant effect between budgeting, calibration procedures, and human resource practices on compliance with calibration implementation.

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

This research is aimed to analyze the influence of Corporate Governance, Firm Size, and Profitability, dan Firm Growth to Dividend Policy in the manufacture Corporations which are registered in Indonesian Stock Exchange in period of 2017 – 2019, both in partially or simultaneously. The variables which will be studied: corporate governance that is proxied with the number of board commissioners and institutional ownership, firm size, profitability and firm growth. The Populations in this research are the manufacture corporations which are registered in BEI in period of 2017-2019. The samplings in the research are 20 manufacture corporations that are achieved by the technique of purposive sampling. Analysis of research data used multiple linier regression method that was assisted by SPSS 23.0 software. This study used multiple linier regression method showed that partially profitability variable and the firm growth were influencing significantly to the dividend policy, meanwhile the number of board commissioners, institutional ownership, and firm size were not influencing to the dividend policy. The result of this research simultaneously showed that the number of board commissioners, institutional ownership, firm size, profitability, and firm growth were influencing positively and significantly to the dividend policy.

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMITMEN ORGANISASI, DAN KEPUASAN KERJA TERHADAP KINERJA ACCOUNT REPRESENTATIVE KPP PRATAMA MAGELANG

This study aimed to examine the effect of transformational leadership style, organizational commitment, and job satisfaction on Account Representative performance of KPP Pratama Magelang. This study was quantitative research using primary and secondary data sources. The data collection method used an online questionnaire in the form of a statement with a Likert scale and sampling used purposive sampling technique. Processing of data analysis techniques used IBM SPSS Statistics 26 and data analysis methods used multiple linear regression. The results showed that the transformational leadership style did not be proven to have an effect on the Account Representative performance of KPP Pratama Magelang. Organizational commitment had a significant positive effect on the Account Representative’s performance and job satisfaction also had a significant positive effect on the Account Representative’s performance. The last, transformational leadership style, organizational commitment, and job satisfaction simultaneously had a significant positive effect on Account Representative performance of KPP Pratama Magelang.