Jurnal Ekobis Dewantara

Jurnal Ekobis Dewantara

Basic info

  • Publisher: Fakultas Ekonomi (FE) Universitas Sarjanawiyata Tamansiswa
  • Country of publisher: indonesia
  • Date added to EuroPub: 2019/Nov/23

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  • LCC Subject Category: Management, Business, Finance
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  • Language of fulltext: indonesian
  • Time from submission to publication: weeks

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  • Waiver policy for charges? No

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  • Open Access Statement: No
  • Year open access content began: 2018
  • Does the author retain unrestricted copyright? False
  • Does the author retain publishing rights? False

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This journal has '192' articles

ANALISA DAN EVALUASI PERHITUNGAN PAJAK PENGHASILAN (PPh) 21 ATAS PENGHASILAN PEGAWAI TETAPSESUAI DENGAN PMK NO. 122/PMK010/2015(Studi Kasus PT Angkasa Pura I (Persero) Bandara Adisutjipto Yogyakarta)

ANALISA DAN EVALUASI PERHITUNGAN PAJAK PENGHASILAN (PPh) 21 ATAS PENGHASILAN PEGAWAI TETAPSESUAI DENGAN PMK NO. 122/PMK010/2015(Studi Kasus PT Angkasa Pura I (Persero) Bandara Adisutjipto Yogyakarta)

Authors: Rossy Virgajati Septianingsih
Year: 2018, Volume: 1, Number: 3
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Abstract

The aim of this research was to know whether the calculation of Income Tax-Article 21 of PT Angkasa Pura I (Persero) Adisutjipto Airport in a year had referred to Minister of Finance Regulation No. 122/PMK.010/2015.The type of research conducterd was case study. The collection techniques were interview and observation. The steps used were by recalculating Income Tax-Article 21 based on Taxation Rule and compared that result with the calculation of Income Tax-Article 21 from PT Angkasa Pura I (Persero) Adisutjipto Airport.From analysys result showed that calculation process of Income Tax-Article 21 had not referred yet to prevailing Taxation rule implemented in Indonesia. PT Angkasa Pura I (Persero) Adisutjipto Airport had not calculated non taxable income (PTKP) based on Minister of Finance Regulation No. 122/PMK.010/2015, the calculation result of tax system had not refeffed to Minister of Finance Regulation No. 122/PMK.010/2015 and PER-32/PJ/2015 article 10 paragraph (3) a and the calculated of pension contributed had not referred to Government Regulation RI No. 45 2015

Keywords: income tax article
PENGARUH ATRIBUT SUPERMARKET TERHADAP MOTIF BELANJA DAN DAMAKNYA TERHADA LOYALITAS PELANGGAN DI PAMELLA 1 YOGYAKARTA

PENGARUH ATRIBUT SUPERMARKET TERHADAP MOTIF BELANJA DAN DAMAKNYA TERHADA LOYALITAS PELANGGAN DI PAMELLA 1 YOGYAKARTA

Authors: Suma Tri Wahyuni
Year: 2018, Volume: 1, Number: 3
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Abstract

The purpose of this research is to describe (1) the influence of supermarket attribute on the hedonic shopping motive in Pamella I Yogyakarta, (2) the influence of supermarket attribute on the utilitarian spending motive in Pamella I Yogyakarta; (3) the influence of supermarket attribute on customer loyalty in Pamella I Yogyakarta, (4) the influence of hedonic shopping motive on customer loyalty in Pamella I Yogyakarta, (5) influence of utilitarian spending motive to customer loyalty in Pamella I Yogyakarta. This research is a quantitative research by using media questionnaires distributed to 100 shoppers in Pamella I Yogyakarta. The result of the research shows that (1) the supermarket attribute has a significant positive effect on hedonic shopping motive in Pamella I Yogyakarta, (2) supermarket attribute has no significant positive effect on utilitarian spending motive in Pamella I Yogyakarta, (3) supermarket attribute has significant positive effect on customer loyalty In Pamella I Yogyakarta, (4) hedonic shopping motive has a significant positive effect on customer loyalty in Pamella I Yogyakarta, (5) utilitarian spending motive has no significant positive effect on customer loyalty in Pamella IYogyakarta.

Keywords: supermarket attributes, hedonic shopping motives, utilitarian spending motives, customer loyalty
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN PT. ATHA MARTH NAHA KRAMO MALINAU KALIMANTAN UTARA

PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN PT. ATHA MARTH NAHA KRAMO MALINAU KALIMANTAN UTARA

Authors: Oktorius Oktorius
Year: 2018, Volume: 1, Number: 3
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Abstract

This study aims to determine (1) The Effect of Work Discipline Against Employee Motivation, (2) Work Environment Against Employee Motivation and (3) Compensation Against Employee Motivation. Effect of Work Discipline, Work Environment, and Compensation Together Against Employee Motivation PT. Atha Marth Naha Kramo Malinau North Borneo.This study used a type of kauntitaf research. Population in this research that is PT. Atha Marth Naha Kramo Malinau North Kalimantan, amounting to 300 people. The variables of this research are work dispersion (X1), work environment (X2), compensation (X3) and work motivation (Y). This research technique using porposive sampling.Methods of data collection using questionnaires.The results showed that the multiple linear regression equation is Y = 0.024 X1 -0.115 X2 + 1.084 X3 + error. Simultaneously Discipline Work (X1), Work Environment (X2), and Compensation (X3) influence on Employee Motivation PT. AMNK. Partially variable Discipline Work, Work Environment and Compensation have a significant effect on Employee Motivation PT. AMNK

Keywords: Work Motivation, Work Discipline, Work Environment and Compensation
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA PEGAWAI PT EKADHARMA INTERNATIONAL TBK YOGYAKARTA

PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA PEGAWAI PT EKADHARMA INTERNATIONAL TBK YOGYAKARTA

Authors: Aditya Hutama Putra
Year: 2018, Volume: 1, Number: 3
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Abstract

The purpose of this research is to know (1) the influence of variable compensation against the motivation of working employees (2) the influence of work environment against the motivation of working employees and (3) the influence of environmental compensation and work environtment collectively against the motivation of working employees at PT. Ekadharma International Tbk. This research uses a type of quantitative research, the population in this study are all the employees of PT.Ekadharma International Tbk Yogyakarta which amounts to 50 employees. This research consist of variable compensation (K), work environment (LK), and work motivation (MK). This study uses saruration sampling. Data retrieval method using a questionnaire. Technical analysis used is multiple linear regression with 5% significant level.The result of this study obtained the regression equation MK = 0.261 + Compensation (K) 0.367+ (LK) work environment 0.684 with the calculation of t-test that the variable compensation (K) positively affect the motivation of work (MK) and it is significant. it can be seen from the significant value of variable compensation 0.001˂ 0.05. Work environment variable (LK) positively influence to work motivation (MK) and it is significant. It can be seen from thesignificant value 0.000 ˂ 0.05. From the results of F test obtained F count to 26,49 with significant level 0.000 ˂ 0.05 so it can be said that variable compensation and work environment influence to variable motivation of working employees.

Keywords: Compensation, Work environment and work motivation
PENGARUH DISCOUNT, BONUS PACK,DAN IN-STORE DISPLAYTERHADAP IMPULSE BUYINGPRODUK OBAT NYAMUK HIT di PAMELLASWALAYAN YOGYAKARTA

PENGARUH DISCOUNT, BONUS PACK,DAN IN-STORE DISPLAYTERHADAP IMPULSE BUYINGPRODUK OBAT NYAMUK HIT di PAMELLASWALAYAN YOGYAKARTA

Authors: Mohamad Haironi
Year: 2018, Volume: 1, Number: 3
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Abstract

Jurnal Ekobis Dewantara Vol. 1 No. 3 Maret2018115PENGARUH DISCOUNT, BONUS PACK,DAN IN-STORE DISPLAYTERHADAP IMPULSE BUYINGPRODUK OBAT NYAMUK HIT di PAMELLASWALAYAN YOGYAKARTAMohamad HaironiAlumni Fakultas Ekonomi Universitas Sarjanawiyata TamansiswaEmail:[email protected] purpose of this researchwas to examinethe influence of Discount, Bonus pack, and In-storeDisplay on Impulse buyingof HIT mosquito repellent products at Pamella Swalayan Yogyakarta. This research was quantitativecausative research. The population in this study is were consumers who made purchases of HIT in Pamella Swalayan Yogyakarta, with a sample of consumers who bought HIT Products in Pamella Swalayan Yogyakarta, amounting to 100 respondents.Data collection washelddirectly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results showedthat the Discountand Bonus packvariableshave significantlyinfluence to Impulse buyingof HIT mosquito repellent products in Pamella Swalayan Yogyakarta, while In-storeDisplay has nosignificantinfluence to Impulse buyingof HIT mosquito repellent product in Pamella Swalayan Yogyakarta.

Keywords: Impulse buying, Discount, Bonus pack, and In-store Display
PENGARUH BUDAYA ORGANISASI, MOTIVASI, DAN KEPUASAN KERJA TERHADAP PRESTASI KERJA PADA KOMITE OLAHRAGA NASIONAL INDONESIA (KONI) KOTA YOGYAKARTA

PENGARUH BUDAYA ORGANISASI, MOTIVASI, DAN KEPUASAN KERJA TERHADAP PRESTASI KERJA PADA KOMITE OLAHRAGA NASIONAL INDONESIA (KONI) KOTA YOGYAKARTA

Authors: Tegar Alifahmi Ginting
Year: 2018, Volume: 1, Number: 3
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Abstract

The purpose of this study is to analyze the influence of organizational culture on work performance, motivation influence on job performance, job satisfaction influence on work performance, and organizational culture influence, motivation, and job satisfaction simultaneously on work performance at employees ofKomite Olahraga Nasional Indonesia(KONI) Yogyakarta.Variables are Organizational Culture X1, Motivation X2, Job Satisfaction X3 and Job Performance Y.Populasi in this research is employees of Komite Olahraga Nasional Indonesia(KONI) Yogyakarta.Sampel sample is 42 employees, with sample technique used is census sampling. Methods of data collection using questionnaire method, data analysis using multiple regression.Result of research with 5% or0,05 significance level indicates that organizational culture has a significant positive effect on work performance (0,000 <0,05) Motifation has no significant effect on employee performance which is indicated by significance value (0,344> 0,05) and job satisfaction have a significant effect on work performance (0.000 <0,05). Simultaneously variable of organizational culture, motivation, and job satisfaction have an effect on signifikan to work performance ofKomite Olahraga Nasional Indonesia(KONI) Yogyakarta

Keywords: organizational culture, motivation, job satisfaction, job performance
PENGARUH INITUITIVE ACCURACY, TRUST,PARTICIPATION, DAN EFFORT TERHADAP SALES PERSON PERFORMANCE PRODUK PT. KIARA DI KOTA YOGYAKARTA

PENGARUH INITUITIVE ACCURACY, TRUST,PARTICIPATION, DAN EFFORT TERHADAP SALES PERSON PERFORMANCE PRODUK PT. KIARA DI KOTA YOGYAKARTA

Authors: Wasiman Wasiman
Year: 2018, Volume: 1, Number: 3
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Abstract

This study aims to determine the effect of inituitiveaccuracy, trust, participation, and effort partially to sales person performance and also simultaneouslyto sales person performancePT KIARA.This research is a quantitative descriptiveresearch by using questionnaires. The population in this research is all consumersPT. KIARA in Yogyakarta who shop at the NisrinaClinic, Qeza Clinic, FortuneClinic, MJ Scin care clinics, and AHA skin careclinic which obtained 89 samplesbypurposive sampling method. The analysis technique used is a multiple linear regression equation with a significance level of 5%.The results showed that inituitive accuracy had positive significant effect on the sales person performance, trust had positive significant effect on thesales person performance,participation had positive significant effect on the sales person performance,effort had positive significant effect on the sales person performanceand simultaneouslyinituitive accuracy, trust, participation influence had positive significant effect to sales person performance PT. KIARA.

Keywords: Inituitive Accuracy, Trust,Participation, Effort dan Sales Person Performance
PENGARUH KEPERCAYAAN KONSUMEN, KUALITAS PELAYANAN, KUALITAS PRODUK DAN KENYAMANAN NASABAH DALAM BERTRANSAKSI  TERHADAP KEPUASAN NASABAHBMT INSAN SADAR USAHA PANGGUNGHARJO, SEWON, BANTUL, YOGYAKARTA

PENGARUH KEPERCAYAAN KONSUMEN, KUALITAS PELAYANAN, KUALITAS PRODUK DAN KENYAMANAN NASABAH DALAM BERTRANSAKSI TERHADAP KEPUASAN NASABAHBMT INSAN SADAR USAHA PANGGUNGHARJO, SEWON, BANTUL, YOGYAKARTA

Authors: Ginanjar Ginanjar
Year: 2018, Volume: 1, Number: 3
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Abstract

This study aims to analyze the influence of consumer confidence, service quality, product quality, and customer convenience in partial transactions on customer satisfaction on BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata. This research is intended to know the external and internal factors that affect customer satisfaction on BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata.The population in this study are all customers who have done transactionsin BMT Insan Sadar Usaha, Panggungharjo, Sewon, Bantul, Yogyakarata. The sample members in this study amounted to 100 respondents. Accidental sampling technique, accidental sampling is a sample by accident.Customer comfort variables in the transaction does not have a positive and significant impact on customer satisfaction. While consumer confidence variable, service quality and product quality have positive and significant influence to customer satisfaction. The four independent variables affect thecustomer satisfaction, with the coefficient of determination (adjusted R²) of the four variables is 0.641. This means that customer satisfaction on BMT is influenced by consumer trust, service quality, product quality and customer's convenience in transactionsof 64.1%, while the remain ing 35.9% is influenced by other factors.

Keywords: Consumer Confidence, Quality of Service, Product Quality, Convenience of Customer in Transaction
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH, PENGENDALIAN INTERNAL, PENERAPAN ANGGARAN BERBASIS KINERJA, DAN PENERAPAN SAP BERBASIS AKRUAL TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH(Studi Kasus Pada SKPD Kota Yogyakarta)

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH, PENGENDALIAN INTERNAL, PENERAPAN ANGGARAN BERBASIS KINERJA, DAN PENERAPAN SAP BERBASIS AKRUAL TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH(Studi Kasus Pada SKPD Kota Yogyakarta)

Authors: Dominikus Ledo
Year: 2018, Volume: 1, Number: 3
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Abstract

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management.Data in this research obtained by method of survey with questionnaires. The population in this researchis all employees in theSKPD city of Yogyakarta. The technique of sampling using nonprobability sampling method of purposive sampling. The sample in this researchis the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta. The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression. The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management. The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management. The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementationof accrual-based government accounting standards significant effect onthe transparency of regional financial management.

Keywords: presentation of regional financial statement, accessibility, internal control, performance-based budgeting, the governmental accounting standards accrual-based, transparency of regional financial management
PENGARUH GAYA KEPEMIMPINAN TRANSAKSIONALDAN  KOMPENSASI TERHADAP KOMITMEN PT AMERTA GIRI LESTARI YOGYAKARTA

PENGARUH GAYA KEPEMIMPINAN TRANSAKSIONALDAN KOMPENSASI TERHADAP KOMITMEN PT AMERTA GIRI LESTARI YOGYAKARTA

Authors: Putut Wibowo
Year: 2018, Volume: 1, Number: 3
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Abstract

This study aims to determine the effect of transactional leadership on commitment to PT Amarta Giri Lestari. To know influence of perception of compensation influence to commitmentand effect of transactional leadership and perception of compensation simultaneously affect the commitment.The variables of this research are transactional leadership style, compensation and commitment. The population in this research is employees of PT Amarta Giri Lestari Yogyakarta, amounting to 50 people and also as a sample. Since all of the population were used as samples, this study used the census method. Method of taking data using questioner. The analysis technique used is multiple linear regression with 5% significance level.The result of the research is regression equation Y = 0,413X1 + 0,442X2. Transactional leadership has a positive and significant influence on the commitment of PT Amarta Giri Lestari Yogyakarta, this is indicated by the probability value (0.001) is smaller than the significant level of 0.05. The perception of compensation has a positive and significant impact on the commitment of PT Amarta Giri Lestari Yogyakarta, this is indicated by the probability value (0,000) smaller than the significant level of 0.05. Transactional leadership, and perception of compensation affect simultaneously to the commitment of PT Amarta Giri Lestari Yogyakarta, this is indicated by a significant level of 0.000 <0.05 (p <0.05). Commitment influenced Transactional leadership and perception of compensation by 53.1%. While the rest equal to 46.9% influenced by other factors.

Keywords: Transactional Leadership, Compensation, Commitment
PENGARUH TRUST, STORE IMAGE, DAN CUSTOMER SATISFACTIONTERHADAP CUSTOMER LOYALTYPADA MINIMARKET SEVEN CEMARA JALAN KALIURANG KM.5 YOGYAKARTA

PENGARUH TRUST, STORE IMAGE, DAN CUSTOMER SATISFACTIONTERHADAP CUSTOMER LOYALTYPADA MINIMARKET SEVEN CEMARA JALAN KALIURANG KM.5 YOGYAKARTA

Authors: Angga Dwi Hermawan
Year: 2018, Volume: 1, Number: 3
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Abstract

This study aims to determine the effect of Trust, Store Image, and Customer Satisfaction in Customer Loyalty at the Seven Cemara store in Yogyakarta.Variables used in this research are Dependent Variable (Customer Loyalty) and the Independent Variable (Trust, Store Image, andCustomer Satisfaction).The approach that used in this research is correlational approaching.The population in this study werecustomers which is Seven Cemara store in Yogyakarta. Total of 100persons which accidental sampling.This study uses data source premiere. The primary data collection in this research are doing by distributing questionnaires.The results showed that the influence of Trust, Store Image, and Customer Satisfaction simultaneously to Customer Loyalty indicated by the value of Adjusted R Square of 0.848. That is, 84.8% of Customer Loyalty influenced by the Trust, Store Image, and Customer Satisfaction

Keywords: Trust, Store Image, Customer Satisfaction and Customer Loyalty
PENGARUH PENYUSUNAN  ANGGARAN PARTISIPATIF, MOTIVASI KERJA, KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DENGAN DIMODERASI OLEH BUDAYA ORGANISASI(Studi Kasus pada Pemerintah Kota Yogyakarta)

PENGARUH PENYUSUNAN ANGGARAN PARTISIPATIF, MOTIVASI KERJA, KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DENGAN DIMODERASI OLEH BUDAYA ORGANISASI(Studi Kasus pada Pemerintah Kota Yogyakarta)

Authors: Dirgahayu Maulina
Year: 2018, Volume: 1, Number: 4
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Abstract

This study aims to determine the effect of participatory budget, work motivation, organizational commitment to the performance of local government officials to be moderated by the organization's culture. The population in this study is SKPD in the local government area in Yogyakarta. The sampling method with purposive sampling. Samples taken are employees who had working period of 1 year with a high school education and participate in the process of participatory budgeting with a sample of 71. The results of this study indicate that participatory budgeting has no significant effect on the performance of local government officials, motivation positive effect on the performance of the apparatus local government, organizational commitment positively affects the performance of local government officials, the organizational culture is not a positive influence on the relationship between participatory budget on the performance of local government officials, the organizational culture is not a positive influence on the relationship between motivation and performance of local government officials, the organizational culture had no effect positively to the relationship between organizational commitment and performance of local government officials.

Keywords: Effect Of Participatory Budget, Work Motivation, Organizational Commitment, perfomance of local government, Organization’s Culture
PENGARUH RETRIBUSI PELAYANAN PASAR DAN RETRIBUSI TEMPAT KHUSUS PARKIR TERHADAP PENERIMAAN RETRIBUSI DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2016(Studi EmpirisDPPKAD)

PENGARUH RETRIBUSI PELAYANAN PASAR DAN RETRIBUSI TEMPAT KHUSUS PARKIR TERHADAP PENERIMAAN RETRIBUSI DAERAH KABUPATEN GUNUNGKIDUL TAHUN 2013-2016(Studi EmpirisDPPKAD)

Authors: Dimas Kusuma Wardana
Year: 2018, Volume: 1, Number: 4
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Abstract

This research was aimed to test is there any influence between indepent variables (amount of claim and amount of objects paid to dependent variables (PBB-P2 revenue) both partially and simultaneously. The data was collected from Income and Management Finance and Aset’s District Departement in Gunungkidul regency, includes the amount of claim, amount of object paid, and PBB-P2 revenue. Methodology of this research was correlation with 54 data. The sample was selected by purposive sampling with the type of data used was the secondary archive of data, with the unit of data of subdistrict during three years. Before doing hypothesis testing, the data was analyzed first by classical asumption testing. Hypothesis testing was conducted with double linear regression statistical analysis device. The results of this research were as follows: (1) Testing partially showed that the amount of claim variable and the amount of object paid which was measured based on the Letter of Tax Object Notification has a significant and positive influence to PBB-P2 revenue. Testing simultaneously showed that the amount of claim and the amount of object paid which was measured based on SPPPT has a positive influence to PBB-P2 revenue.

Keywords: amount of claim, amount of object paid, and PBB-P2 revenue
PENGARUH KOMPENSASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT KURNIA JAYA MARDI MULYO GUNUNGKIDUL

PENGARUH KOMPENSASI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT KURNIA JAYA MARDI MULYO GUNUNGKIDUL

Authors: Septian Oni Nurazis
Year: 2018, Volume: 1, Number: 4
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Abstract

The purpose of this study is to determine (1) the effect of compensation on employee performance, (2) the influence of motivation on employee performance, (3) the influence of work environment on employee performance, and (4) the influence of compensation, motivation and work environment together simultaneously on the performance of employees at the heavy equipment operator in PT Kurnia Jaya Mardi Mulyo. This research belongs to the type of quantitative research. The research population is all employees in the heavy equipment operator's part in PT Kurnia Jaya Mardi Mulyo with 145 employees, while the research sample is 50 employees. Sampling technique in this research use accidental / haphazard sampling (take a moment). Methods of data collection using questionnaire method (questionnaire), while the technique of data analysis using multiple regression analysis. The results showed (1) There was a positive effect of compensation on employee performance in heavy equipment operator in PT Kurnia Jaya Mardi Mulyo with significant value (p)= 0,010 <0,05. (2) There is a positive influence of motivation on employee performance in heavy equipment operator in PT Kurnia Jaya Mardi Mulyo with significant value (p) = 0,022 <0,05. (3) There is a positive influence of work environment on employee performance in heavy equipment operator in PT Kurnia Jaya Mardi Mulyo with significant value (p) = 0,001 <0,05. (4) There is a simultaneous (simultaneous) compensation, motivation, and work discipline effect on employee performance in heavy equipment operators section at PT Kurnia Jaya Mardi Mulyo with F calculation value of 9,051 and pvalue (significance) of 0.000.

Keywords: compensation, motivation, work environment, performance
PENGARUH KOMPETENSI, PENGENDALIAN INTERNAL, KUALITAS INFORMASI AKUNTANSI, DAN KOMITMEN ORGANISASI PADA KINERJA PERUSAHAAN(STUDI PADA PT BINA ARTHA VENTURA KAB.KEBUMEN)

PENGARUH KOMPETENSI, PENGENDALIAN INTERNAL, KUALITAS INFORMASI AKUNTANSI, DAN KOMITMEN ORGANISASI PADA KINERJA PERUSAHAAN(STUDI PADA PT BINA ARTHA VENTURA KAB.KEBUMEN)

Authors: FEBRI PRASETYA ADITAMA
Year: 2018, Volume: 1, Number: 4
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Abstract

The purpose of this study wasto determine (1) joint influence between competence, internal control, quality of accounting information, and organizational commitment to company performance in PT. Bina Artha Ventura Kebumen branch, (2) the influence of competence on company performance in PT. Bina Artha Ventura Kebumen branch, (3) the influence of internal control on company performance in PT. Bina Artha Ventura Kebumen branch, (4) influence the quality of accounting information onthe performance of the company in PT. Bina Artha Ventura Kebumen branch, and (5) the influence of organizational commitment to company performance in PT. Bina Artha Ventura Kebumen branch.This research is Ex Post Facto research. Population in this research is all employees at PT. Bina Artha Ventura Kebumen branch consisting of 3 branches as many as 36 employees. The sampling technique used purposive sampling technique. The sample in this research were employees at PT. Bina Artha Ventura Kebumen branch of administration and finance as much as 32 employees. Data collection techniques used questionnaires.The results showed that (1) there wasa mutual influence between competence, internal control, quality of accounting information, and organizational commitment to company performance in PT. Bina Artha Ventura Kebumen branch. It is shown from value equal to 26,770 bigger than value equal to 2,728 at significance level 5%, value of regression coefficient equal to 0,894 positive value, with value signifikansi 0,000 <0,05; (2) there is influence between competence to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the value of tcount is greater than ttable value (3,806> 2,042), significance value 0,000 <0,05, and regression coefficient have positive value equal to 0,235, (3) there is influence of internal control to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the value of tcount is greater than ttable value (3,329> 2,042), significance value 0,003 <0,05, and regression coefficient have positive value equal to 0,465; (4) there is influence of accounting quality of information to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the value of tcount is greater than ttable value (3,397> 2,042), significance value 0,000 <0,05, and regression coefficient have positive value equal to 0,354, and (5) there is influence of organizational commitment to company performance at PT. Bina Artha Ventura Kebumen branch. This is shown from the tcount value is greater than the ttable value (3.605> 2.042), the significance value is 0.030 <0.05, and the regression coefficient has a positive value of 0.215.

Keywords: Competence, Internal Control, Quality of Accounting Information, and Organizational Commitment on Company Performance

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