EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi

PENGARUH KONFLIK KERJA DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA KARYAWAN PATRA SEMARANG HOTEL DAN CONVENTION (Studi Kasus Pada Karyawan Patra Semarang Hotel Dan Convention )

Mochamad Ainan, Mengku Marhendi, Syamsul Hadi — Thu, 28 Dec 2023 04:09:44 +0000

Conflict that occurs the success of an organization is strongly influenced by the performance of individual employees. Every organization or company will always try to improve employee performance, with the hope that the company's goals will be achieved. Work conflicts that cause a lack of interaction between each employee, lack of a sense of brotherhood, dependence on one other party in doing a job, differences in perceptions between each employee in completing tasks lead to work conflicts and not working hand in hand in completing work. The purpose of this study, namely: To determine the effect of work conflict and non-physical work environment on employee performance Patra Semarang Hotel & Convention . This type of research is quantitative descriptive research. The sample in this study was 150 respondents. researchers used multiple linear analysis.

DETERMINAN RASIO KESEHATAN BANK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN PADA KEBIJAKAN DIVIDEN

Ni Luh Putu Widhiastuti, I Gusti Agung Arista Pradnyani — Thu, 28 Dec 2023 03:59:18 +0000

Dividend policy is a decision regarding how much current profit will be paid as dividends in exchange for the investment made and how much will be retained for reinvestment in the company. This research aims to examine the influence of Capital Adequacy Ratio, loan to deposit ratio, return on assets, managerial ownership and company size on dividend policy. The population in this research is banking companies on the IDX for the 2018-2021 period, using a purposive sampling method to obtain a sample size of 8 banks. The data analysis technique used is multiple linear regression analysis. The research results state that the Capital Adequacy Ratio and company size have a positive effect on dividend policy. Meanwhile, loan to deposit ratio and managerial ownership have a negative effect on dividend policy. This is different from return on assets which has no influence on dividend policy. Future research can add other variables such as institutional ownership, company growth, leverage, or use moderating variables

DAMPAK INSTAGRAM SEBAGAI ONLINE SHOP DALAM PERUBAHAN PERILAKU KONSUMTIF MAHASISWA MANAJEMEN UNIVERSITAS BOYOLALI

Thu, 28 Dec 2023 03:44:01 +0000

ABSTRACT

This research was conducted with the aim of finding out the impact of online shops on Instagram in changing the consumer lifestyle of students in the Management Study Program at Boyolali University. This research uses qualitative methods and data is analyzed descriptively. Qualitative data was collected by distributing questionnaires with open questions. The first research stage is to collect data by interviews and observations, the second is to analyses the results of the interviews, then discussion and conclusions. Management Study Program students, in this case represented by selected respondents, experienced lifestyle changes, although not significant. Even though 73% do not buy products because of the lure of prizes, 87% of students are influenced to shop because of advertisements on Instagram and 100% of students follow celebrities or celebrities. Students should be wiser in spending their money and better understand advertising styles that will lead to consumer behavior and not have to follow selebgrams so as not to have an impact on their desire to style like their idol artists.

Keywords: Online Shop, Instagram, Consumptive

PENGARUH REWARD DAN MOTIVASI TERHADAP KINERJA KARYAWAN J&T EXSPRESS

Nauli Fani, Dwi Wahyu Pril Ranto — Thu, 28 Dec 2023 04:23:45 +0000

The aim of this research is to determine the influence of reward and work motivation variables on employee performance. The research approach uses quantitative methods. The research was conducted at the J&T Express Yogyakarta branch office. The data source used is primary data. The sample used in this research consisted of 105 J&T Exspres employees. The sampling technique uses random sampling. The data collection technique uses a questionnaire. Based on the results of the instrument quality test, the results showed that all instruments used to measure research variables were declared valid and reliable. Meanwhile, based on the results of data analysis that was carried out using multiple linear regression, the results showed that reward and motivation had a positive and significant effect on employee performance. It can be concluded that the better the rewards and motivation provided, the more good employee performance will be created.

Keywords: motivation; rewards; employee performance

PERAN SELF EFFICACY DALAM MENINGKATKAN WORK LIFE BALANCE, WORK ENGAGEMENT, TERHADAP KINERJA PEGAWAI

Abdurachman Affandi, Sutianingsih Sutianingsih — Thu, 28 Dec 2023 04:02:05 +0000

This research aims to examine the influence of work-life balance, and work engagement, on employee performance with self-efficacy as a mediator variable. The subjects who participated in this research were 30 employees of Batik Putra Laweyan. Data was collected using a questionnaire and analyzed using multiple linear regression techniques. The results of the analysis show that work-life balance and work engagement influence self-efficacy. Work-life balance does not affect employee performance. Work engagement and self-efficacy influence employee performance. Self-efficacy mediates work-life balance, and work engagement on employee performance.

Keywords: employee performance, self-efficacy, work engagement, work-life balance

PERAN QUALITY OF HUMAN RESOURCES DALAM MENINGKATKAN KINERJA PEGAWAI MELALUI SELF ESTEEM SEBAGAI VARIABEL INTERVENING

Siti Ulya Nurul Hikmah, Sutianingsih Sutianingsih — Thu, 28 Dec 2023 03:58:14 +0000

This research examines how human resource quality and self-esteem influence employee performance at Notary/PPAT Made Linggarasih, SH. The questionnaire method was used to collect responses to this quantitative research. The sample for this study consisted of 30 people who participated in the survey. Path analysis and linear regression analysis are two data analysis approaches used in this research. The first thing this analysis shows is that the quality of a person's human resources can have a major impact on the level of self-esteem that person has. As a result, the level of performance achieved by employees is greatly influenced by factors such as the quality of human resources and the extent to which individuals believe in their own worth. Based on the results of the Sobel test, a person's sense of self-esteem can act as a moderator between the quality of human resources and the performance of a Notary/PPAT employee Made Linggarasih, SH.

PENGARUH AKUNTABILITAS, TRANSPARANSI PENGELOLAAN KEUANGAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT PADA DESA DI KECAMATAN SIMO KABUPATEN BOYOLALI

Dhita Dewi Anggraeni, Milka Susana Theorupun, Nur Asih Triatmaja — Thu, 28 Dec 2023 04:29:55 +0000

This study aims to determine the effect of accountability, transparency of village financial management and community participation on community welfare. The research was conducted in 13 villages in Simo District, Boyolali Regency which were distributed to village officials who knew financial reports. The sample in this study used a purposive sampling technique with a total sample of 200 for the 2018-2022 period. The data in this study were obtained by distributing questionnaires which were filled in directly and supporting data in the form of APBDes realization reports. The analytical method uses multiple regression analysis with the help of the SPSS application. The results of this study are accountability, transparency of village financial management and community participation which have a significant and partially positive effect on community welfare. Meanwhile, accountability, transparency of village financial management and community participation have a significant and positive effect simultaneously on community welfare.

ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN TAGIHAN PADA BADAN USAHA MILIK DESA TUMANG CEPOGO, KELURAHAN CEPOGO, KECAMATAN CEPOGO, KABUPATEN BOYOLALI

Nur Asih Triatmaja, Ferawati Dewi Hapsari, Milka Susana Theorupun — Thu, 28 Dec 2023 05:21:04 +0000

Payment of bills in cash is the main activity of the Tumang Cepogo Business Entity. Recording of transactions that are still done manually can result in errors, waste of time and messy recording, so a computerized accounting information system design is needed that can assist in organizing financial functions. This study aims to update financial reports in real time using the Microsoft Access 2020 application. The types of data used are primary data with observations and interviews as well as secondary data in the form of documents, notes and reports. The research results from the database application are in the form of comprehensive reports and financial position reports that are realtime and can be transferred to Microsoft Excel.

PENERAPAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN BOYOLALI

Noviyati Rahmasari, Alean Kistiani Hegy Suryana, Nur Asih Triatmaja — Thu, 28 Dec 2023 04:42:06 +0000

The purpose of this research is to find out the implementation of the presentation of financial reports based on Government Regulation Number 71 of 2010. The method used in this research is descriptive with a qualitative approach. Data obtained through observation, interviews and documentation. The processed data comes from the financial reports of the Boyolali Regency National Unity and Political Unity Agency (BAKESBANGPOL) for 2021-2022. The results of this study show that the implementation of PP No. 71 of 2010 is in accordance with BAKESBANGPOL Boyoali Regency and implemented starting in 2015, there are only 5 components such as Budget Realization Reports, Operational Reports, Changes in Equity Reports, Balance Sheets and Notes to Financial Statements. Bakesbangpol does not make a cash flow report but makes a general cash book, for OPD cash flow, of course, zero. And don't make a report on changes to the balance of the budget excess, because when there is a balance it is submitted to the City Government, as the Government which has authority over the balance. Thus, it is the City/Regency Government that makes the cash flow reports and reports on changes in the balanceof the excess budget. Financial reports used. Financial reports are used to measure performance achievements, evaluation materials and decision making of a Regional Government Organization (OPD) in this case at BAKESBANGPOL. There are several presentation obstacles such as the lack of human resources (HR) who have not fully mastered their field and the lack of socialization regarding this matter and there are 3 factors that influence the implementation of PP No. 71 of 2010.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN BOYOLALI (KESBANGPOL)

Tami Widyastuti, Alean Kistiani Hegy Suryana, Yunita Niqrisah Dwi P — Thu, 28 Dec 2023 04:44:03 +0000

The purpose of this study was to determine the effect of applying accrual-based government accounting standards, internal control systems, and human resource competence on the quality of financial reporting at the National Unity and Political Agency of Boyolali Regency. The type of data used in this research is quantitative data. The sample used in this study used a saturated sampling technique with a sample of 125 respondents who worked in government agencies. Data collection was carried out using a questionnaire. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that accrual-based government accounting standards, internal control systems, and human resource competence have a positive effect on the quality of financial reporting at the National Unity and Politics Agency of Boyolali Regency.

PERAN INTELLECTUAL CAPITAL PADA KEUNGGULAN KOMPETITIF UMKM MELALUI PEROLEHAN SUMBER DAYA (Studi Pada UMKM Souvenir Di Solo Raya)

Thu, 28 Dec 2023 03:45:45 +0000

MSMEs should have the resources to survive and develop in the long term. The resources required can be tangible or intangible resources. This research examines the influence of the owner's Intellectual Capital (IC) on the acquisition of resources which will then influence sustainable competitive advantage. The respondents used were MSMEs making wooden souvenirs from 7 cities, namely Surakarta, Sragen, Sukoharjo, Wonogiri, Klaten, Boyolali and Karanganyar. From the 120 MSMEs who were respondents, the results showed that Intellectual Capital had a significant effect on sustainable competitive advantage, Intellectual Capital had a significant effect on Resource Acquisition, Resource acquisition had a significant effect on sustainable competitive advantage, and Intellectual Capital (IC) through resource acquisition had no significant effect towards Sustainable Competitive Advantage.

PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN CV SENA MUKTI

Irfan Irgian, Nuning Lisdiana, Listyowati Puji Rahayu — Thu, 28 Dec 2023 00:00:00 +0000

This study aims to determine whether the performance of CV Sena Mukti Boyolalin employees can be affected by leadership style, work discipline and work environment. A descriptive quantitative study was used as a research method. All employees of CV Sena Mukti Boyolali are the population in this study, and the sample is 42 respondents using a simple random sampling method. Hypothesis testing uses several linear regression tests. The results of this study show that leadership style has no partial effect on employee productivity, work discipline has a partial effect on employee productivity, and the work environment has a partial effect on employee productivity. Simultaneous test results show that leadership style, work discipline, and work environment simultaneously affect employee productivity.

PENGARUH DISIPLIN, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KABUPATEN BOYOLALI

Rizki Rahma Dewi, Hari Purwanto, Listyowati Puji Rahayu — Thu, 28 Dec 2023 00:00:00 +0000

The ability of human resources is one of the important assets to achieve the vision, mission and goals of an agency. Discipline, motivation, and work environment are factors that influence an employee’s performance. The purpose of this study is to determine the effect of discipline, motivation, and work environment on the performance of BPBD Boyolali Regency employees. This study uses a quantitative research type with a questionnaire as a data collection tool. The population in this study were employees of the Boyolali Regency BPBD office with a total of 54 employees as respondents. Data testing techniques in this study were validity and reability test, classic assumption test, t test, f test, coefficient of determination test, and multiple linear regression analysis test.The result of this studi indicate that the work discipline variable partially does not have a significant effect on employee performance with a significance value of 0,192 > 0,05. Partially work motivation variable has no significant effect on employee performance with a significance value of 0,143 > 0,05. Work environment variable partially have a significant influence on employee performance with a significance value of 0,000 > 0,05. The variables of work discipline, work motivation, and work environment simultaneously affect employee performance with a significance value of 0,000 < 0,005. And the result of the determination test show that the effect of work discipline, work motivation, and work environment on the performance of employees at the BPBD Boyolali Regency office is 78,7 %.

PENGARUH MOTIVASI, PELATIHAN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI (Studi Kasus Pada Pegawai Badan Pertanahan Nasional Kabupaten Sragen)

Terate Ayu Kasworowati, Unna Ria Safitri, Alean Kistiani Hegy Suryana — Fri, 29 Dec 2023 12:51:15 +0000

The Influence of Motivation, Training and Job Satisfaction on the Performance of Sragen District Land Office Employees. This study aims to determine the effect of motivation, training and job satisfaction on the performance of employees of the Sragen District Land Office. The method or type of this research is a survey, the population or the target are employees at the Sragen District Land Office 121 people. Data collection techniques through questionnaires, and documentation as support. Data analysis was performed using multiple linear regression analysis method. The results of the analysis show that simultaneously (together) the independent variables have a significant and positive influence on the dependent variable. Variables consisting of motivation, training and job satisfaction amounted to 0.000 on the performance of Sragen Regency Land Office employees. And partially the motivation variable is 0.002, training is 0.000, satisfaction is 0.032. Thus the first hypothesis to the last is accepted. To improve the performance of employees of the Sragen National Land Agency, it is recommended to pay more attention to employee performance. The results of this study indicate that work conflict has a negative effect on employee performance which can result in discomfort at work.

PENGARUH DISIPLIN KERJA, KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS KARYAWAN DI WAROENG SPESIAL SAMBAL HERITAGE BOYOLALI

Tri Wahyuni, Alean Kistiani Hegy Suryana, Hari Purwanto — Fri, 29 Dec 2023 13:03:45 +0000

This study aims to determine and analyze the effect of work discipline, job satisfaction and work motivation on employee productivity. This research is a quantitative research because the approach used for research proposals, the process of hypotheses, field work, data analysis, data conclusions up to writing uses aspects of calculation, formulas and certainty of numerical data. The subjects of this study were employees of the Boyolali Heritage Special Sambal. In this study, the population and sample were all employees at Waroeng Special Sambal Heritage Boyolali, totaling 49 people. Data analysis in this study used research methods using survey methods with research with information obtained directly from the head of the Boyolali Heritage Boyolali Special HR and from several of his staff. The results of the research analysis show that work discipline has a negative effect and there is no significance to employee productivity, job satisfaction has a positive but not significant effect on employee productivity and employee motivation has a positive but not significant effect on employee productivity. from this study it can be concluded that work discipline, job satisfaction and work motivation do not significantly influence employee productivity.

PENGUKURAN KUALITAS AUDIT : ETIKA, INDEPENDENSI, DAN KOMPETENSI AUDITOR

Nastiti Pramesti Kinasih, Aristanti Widyaningsih, Tony Heryana — Tue, 02 Jan 2024 01:46:23 +0000

The study of audit quality and the impact of auditor ethics, auditor independence, and auditor competence is a compelling topic for research investigations. This research aims to explore the portrayal and viewpoints regarding ethics, independence, and auditor competence, and how they affect audit quality, drawing from literature reviews and prior research. Audit quality is how an auditor assesses a company from its financial reports and accounting system and looks at possible violations committed by entities in its financial reports and accounting system. Auditor ethics, namely how auditors need to comply with the rules for ethical behavior stated in the public accountant's code of ethics. Independence is when an auditor has no conflict of interest with clients or other parties who have personal interests. Competency is the knowledge, experience and special skills that an auditor has in accordance with his profession. Ethics, independence and auditor competence have a major influence on audit quality assessment. When an auditor fulfills these three elements, the resulting audit quality will be better and gain full trust from the public and interested parties.