Sistem informasi manajemen merupakan hal terpenting dalam suatu perusahaan. Sistem informasi manajemen ini dapat dijadikan sebagai dasar pengambilan keputusan. Sistem informasi akuntansi dibagi menjadi dua yakni untuk pihak internal dan pihak eksternal. Pada sistem informasi akuntansi internal disebut dengan sistem manajemen akuntansi yang berisi berbagai informasi dan nantinya berperan membantu seorang manajer dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui implementasi sistem manajemen akuntansi dalam pengambilan keputusan. Penelitian ini menggunakan metode deskriptif untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa implementasi sistem manajemen akuntansi untuk pengambilan keputusan dalam organisasi sangat penting karena sistem tersebut menyediakan informasi yang diperlukan oleh manajemen untuk perencanaan, pengendalian, evaluasi, dan pengambilan keputusan. Informasi akuntansi manajemen membantu manajemen dalam menghitung biaya, mengevaluasi kinerja, mengidentifikasi peluang perbaikan, dan memilih strategi yang paling masuk akal untuk pertumbuhan dan kelangsungan hidup perusahaan. Sistem informasi akuntansi manajemen juga membantu dalam menganalisis kondisi keuangan perusahaan, menyediakan informasi untuk keperluan pajak, dan mendukung fungsi-fungsi manajerial lainnya seperti produksi, pemasaran, manajemen sumber daya manusia, dan perencanaan strategis. Dengan adanya sistem informasi akuntansi yang baik, organisasi dapat mengevaluasi kinerja, memprediksi masa depan, dan mengambil keputusan yang tepat untuk mencapai tujuan mereka.
{"title":"Implementasi Sistem Manajemen Akuntansi dalam Pengambilan Keputusan","authors":"Risa Nurmala Dewi, Windhy Puspitasari","doi":"10.52644/joeb.v2i6.673","DOIUrl":"https://doi.org/10.52644/joeb.v2i6.673","url":null,"abstract":"Sistem informasi manajemen merupakan hal terpenting dalam suatu perusahaan. Sistem informasi manajemen ini dapat dijadikan sebagai dasar pengambilan keputusan. Sistem informasi akuntansi dibagi menjadi dua yakni untuk pihak internal dan pihak eksternal. Pada sistem informasi akuntansi internal disebut dengan sistem manajemen akuntansi yang berisi berbagai informasi dan nantinya berperan membantu seorang manajer dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui implementasi sistem manajemen akuntansi dalam pengambilan keputusan. Penelitian ini menggunakan metode deskriptif untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa implementasi sistem manajemen akuntansi untuk pengambilan keputusan dalam organisasi sangat penting karena sistem tersebut menyediakan informasi yang diperlukan oleh manajemen untuk perencanaan, pengendalian, evaluasi, dan pengambilan keputusan. Informasi akuntansi manajemen membantu manajemen dalam menghitung biaya, mengevaluasi kinerja, mengidentifikasi peluang perbaikan, dan memilih strategi yang paling masuk akal untuk pertumbuhan dan kelangsungan hidup perusahaan. Sistem informasi akuntansi manajemen juga membantu dalam menganalisis kondisi keuangan perusahaan, menyediakan informasi untuk keperluan pajak, dan mendukung fungsi-fungsi manajerial lainnya seperti produksi, pemasaran, manajemen sumber daya manusia, dan perencanaan strategis. Dengan adanya sistem informasi akuntansi yang baik, organisasi dapat mengevaluasi kinerja, memprediksi masa depan, dan mengambil keputusan yang tepat untuk mencapai tujuan mereka.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139198944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kinerja karyawan tidak lepas dari pengaruhnya terhadap kinerja organisasi perusahaan, maka dari itu penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi, kualitas sumber daya manusia, motivasi, disiplin terhadap kinerja karyawan pada PT. Asuransi Umum Bumida 1967 yang setiap tahunnya selalu mengalami keterpurukan baik. Hasil akhir penelitian dapat disimpulkan bahwa terdapat pengaruh positif dan signifikan 3 (tiga) variabel terhadap kinerja pegawai yaitu variabel budaya organisasi (T-statistic 3,001 > P. Value 0,003), kualitas sumber daya manusia (T-statistic 3,495 > P. Value 0,000), kedisiplinan (T-statistic 8,475 > P. Value 0,000), sedangkan untuk variabel independen motivasi mempunyai pengaruh positif namun tidak signifikan (T-statistic 0,393 > P. Value 0,694), sedangkan jika diuji menggunakan regresi berganda (simultan) dimana keempat variabel independen mempunyai pengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P seluruhnya 0 pada PT. Bumida General Insurance 1967 dimana hasil persentase total Q-Square variabel yang diteliti mempunyai pengaruh sebesar 84,9%, sisa pengaruhnya sebesar 15,1% dari variabel yang belum diteliti dan model ini sudah mempunyai nilai goodness of fit yang baik.
员工绩效离不开其对公司组织绩效的影响，因此本研究旨在分析组织文化、人力资源质量、激励、纪律对每年都经历良好低谷的 PT Bumida 1967 通用保险的员工绩效的影响。研究的最终结果可以得出结论：3 个变量对员工绩效有积极而显著的影响，即组织文化变量（T 统计量 3.001 > P. 值 0.003）、人力资源质量（T 统计量 3.495 > P. 值 0.000）、纪律（T 统计量 8.475 > P. 值 0.000），而对于自变量激励有积极但不显著的影响（T 统计量 0.393 > P. 值 0.694），而对于自变量激励有积极但不显著的影响（T 统计量 0.393 > P. 值 0.694）。值 0.694），而如果使用多元回归（同步）法进行检验，则四个自变量对 PT.Bumida General Insurance 1967 的员工绩效具有积极而显著的影响，总 P 值为 0，Q-Square 的总百分比结果显示，所研究变量的影响程度为 84.9%，其余影响程度为 15.1%的未研究变量，该模型已经具有良好的拟合值。
{"title":"Pengaruh Budaya Organisasi, Kualitas SDM, Motivasi dan Disiplin Terhadap Kinerja Karyawan PT. Asuransi Umum Bumida 1967","authors":"M. Sadli, Hermawan Hermawan","doi":"10.52644/joeb.v2i6.574","DOIUrl":"https://doi.org/10.52644/joeb.v2i6.574","url":null,"abstract":"Kinerja karyawan tidak lepas dari pengaruhnya terhadap kinerja organisasi perusahaan, maka dari itu penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi, kualitas sumber daya manusia, motivasi, disiplin terhadap kinerja karyawan pada PT. Asuransi Umum Bumida 1967 yang setiap tahunnya selalu mengalami keterpurukan baik. Hasil akhir penelitian dapat disimpulkan bahwa terdapat pengaruh positif dan signifikan 3 (tiga) variabel terhadap kinerja pegawai yaitu variabel budaya organisasi (T-statistic 3,001 > P. Value 0,003), kualitas sumber daya manusia (T-statistic 3,495 > P. Value 0,000), kedisiplinan (T-statistic 8,475 > P. Value 0,000), sedangkan untuk variabel independen motivasi mempunyai pengaruh positif namun tidak signifikan (T-statistic 0,393 > P. Value 0,694), sedangkan jika diuji menggunakan regresi berganda (simultan) dimana keempat variabel independen mempunyai pengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P seluruhnya 0 pada PT. Bumida General Insurance 1967 dimana hasil persentase total Q-Square variabel yang diteliti mempunyai pengaruh sebesar 84,9%, sisa pengaruhnya sebesar 15,1% dari variabel yang belum diteliti dan model ini sudah mempunyai nilai goodness of fit yang baik.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"313 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139212500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan studi ini adalah peran motivasi intrinsik bagi profesi auditor dalam menjalankan tanggung jawabnya sebagai public interest melalui filosofi KWI sehingga daapt memegang nilai-nilai ketulisan, kejujuran, dan integritas. Menggunakan metode Studi literatur, seluruh data dan informasi berasal dari jurnal-jurnal yang relevan, artikel berita dan buku yang akan membuat penelitian ini dapat diandalkan. Temuan utama dari studi ini Membentuk individu yang lebih peka terhadap sekitar, dan lebih bisa menghargai orang-orang disekitar. Bagi seorang auditor, memaknai KWI sebagai dorongan intrinsik akan memberikan perspektif yang baru dan berbeda dalam menjalankan peran sebagai public interest. Teori yang digunakan adalah peran auditor sebagai public interest yang akan dikaitkan dengan theory of inspired confidence. Selanjutnya, kedua teori ini akan dipahami melalui filosofi KWI untuk mendorong motivasi intrinsik dalam memaknai peran auditor sebagai public interest.
{"title":"Motivasi Intriksik Auditor dalam Memaknai Filosofi Knowledge, Wisdom & Integrity","authors":"Febe Natalia Budiono","doi":"10.52644/joeb.v2i6.690","DOIUrl":"https://doi.org/10.52644/joeb.v2i6.690","url":null,"abstract":"Tujuan studi ini adalah peran motivasi intrinsik bagi profesi auditor dalam menjalankan tanggung jawabnya sebagai public interest melalui filosofi KWI sehingga daapt memegang nilai-nilai ketulisan, kejujuran, dan integritas. Menggunakan metode Studi literatur, seluruh data dan informasi berasal dari jurnal-jurnal yang relevan, artikel berita dan buku yang akan membuat penelitian ini dapat diandalkan. Temuan utama dari studi ini Membentuk individu yang lebih peka terhadap sekitar, dan lebih bisa menghargai orang-orang disekitar. Bagi seorang auditor, memaknai KWI sebagai dorongan intrinsik akan memberikan perspektif yang baru dan berbeda dalam menjalankan peran sebagai public interest. Teori yang digunakan adalah peran auditor sebagai public interest yang akan dikaitkan dengan theory of inspired confidence. Selanjutnya, kedua teori ini akan dipahami melalui filosofi KWI untuk mendorong motivasi intrinsik dalam memaknai peran auditor sebagai public interest.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139219553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
As the demand for electric vehicles increases, the industry has seen significant growth in EV charging infrastructure. One key element supporting EV Station success is effective human capital management and an organizational culture that aligns with business objectives. This research method is based on short-term, medium-term and long-term goals followed by conducting a 3-stage analysis, namely Input Stage, Matching Stage, Decision Stage, Porter's Generic Strategy and ending by creating a Lean Business Canvas. The results of this study are the employee's work experience, the expertise he has, the combination of work experience and expertise possessed by the employee such as technical expertise in terms of charging and equipment maintenance is an important foundation in employee selection and promotion. In addition, smart corporate strategies in human capital management also include incentives and reward programmes.
{"title":"Human Capital Management Analysis And Organizational Cultures For New Entrance In Ev Station Electric Vehicle Charging Station","authors":"Riski Ariani, E. Hamdi","doi":"10.52644/joeb.v2i6.570","DOIUrl":"https://doi.org/10.52644/joeb.v2i6.570","url":null,"abstract":"As the demand for electric vehicles increases, the industry has seen significant growth in EV charging infrastructure. One key element supporting EV Station success is effective human capital management and an organizational culture that aligns with business objectives. This research method is based on short-term, medium-term and long-term goals followed by conducting a 3-stage analysis, namely Input Stage, Matching Stage, Decision Stage, Porter's Generic Strategy and ending by creating a Lean Business Canvas. The results of this study are the employee's work experience, the expertise he has, the combination of work experience and expertise possessed by the employee such as technical expertise in terms of charging and equipment maintenance is an important foundation in employee selection and promotion. In addition, smart corporate strategies in human capital management also include incentives and reward programmes.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139232560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aswin Asrul Sani, Veithzal Rivai Zainal, Azis Hakim
Public services are an important task that cannot be ignored by local governments, because if the service component stagnates, it is almost certain that all sectors will be affected. Therefore, there needs to be good planning and even need to formulate service standards for the community in accordance with the authority given by the central government to regional governments. One of the service improvements that needs to be carried out by local governments is improving services in the education sector. This research was carried out at the Directorate General of Teachers and Education Personnel. In this research, it was carried out using qualitative descriptive research, namely describing the condition of the object to be studied. Descriptive research obtains a systematic, factual and accurate picture of the facts, characteristics and relationships between the phenomena being investigated. In this research, the object to be studied is the implementation of service quality in the field of education at the Directorate General of Teachers and Education Personnel. Data collection techniques in this research were observation, interviews and documentation. Human qualities in an agency are realized by the employees themselves in carrying out their daily tasks, such as loyalty to the agency, relationships with customers, cooperation with other employees, group work experience, cooperative relationships between work units, and commitment to realizing strategic decisions. By realizing good quality human resources in their daily tasks, agencies can have intangible assets that have influence. The Directorate General of Teachers and Education Personnel must maintain or further improve the quality of service provided by the Directorate General of Teachers and Education Personnel by establishing good relations between fellow employees, superiors and subordinates and vice versa.
{"title":"at the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology","authors":"Aswin Asrul Sani, Veithzal Rivai Zainal, Azis Hakim","doi":"10.52644/joeb.v2i6.687","DOIUrl":"https://doi.org/10.52644/joeb.v2i6.687","url":null,"abstract":"Public services are an important task that cannot be ignored by local governments, because if the service component stagnates, it is almost certain that all sectors will be affected. Therefore, there needs to be good planning and even need to formulate service standards for the community in accordance with the authority given by the central government to regional governments. One of the service improvements that needs to be carried out by local governments is improving services in the education sector. This research was carried out at the Directorate General of Teachers and Education Personnel. In this research, it was carried out using qualitative descriptive research, namely describing the condition of the object to be studied. Descriptive research obtains a systematic, factual and accurate picture of the facts, characteristics and relationships between the phenomena being investigated. In this research, the object to be studied is the implementation of service quality in the field of education at the Directorate General of Teachers and Education Personnel. Data collection techniques in this research were observation, interviews and documentation. Human qualities in an agency are realized by the employees themselves in carrying out their daily tasks, such as loyalty to the agency, relationships with customers, cooperation with other employees, group work experience, cooperative relationships between work units, and commitment to realizing strategic decisions. By realizing good quality human resources in their daily tasks, agencies can have intangible assets that have influence. The Directorate General of Teachers and Education Personnel must maintain or further improve the quality of service provided by the Directorate General of Teachers and Education Personnel by establishing good relations between fellow employees, superiors and subordinates and vice versa.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139235776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sistem akuntansi berkelanjutan digunakan untuk mengukur dan melaporkan kinerja keuangan dan non-keuangan perusahaan dengan cara yang lebih holistik, yang mencerminkan dampak yang dihasilkan pada masyarakat, lingkungan, dan karyawan serta mencakup pertimbangan ekonomi, sosial, dan lingkungan dalam sebuah organisasi. Selain itu, ada SDM yang memiliki peran penting dalam organisasi sehingga perlunya penelitian mengenai kaitan antara sistem manajemen akuntansi berkelanjutan dengan kinerja SDM. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem manajemen akuntansi berkelanjutan terhadap kinerja SDM. Penelitian ini menggunakan metode deskriptif yang digunakan untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa praktik akuntansi berkelanjutan membantu organisasi untuk mempertimbangkan dampak ekonomi, lingkungan, dan sosial dari keputusan bisnis, yang pada gilirannya dapat menciptakan karyawan yang lebih berkomitmen, termotivasi, dan berkinerja tinggi. Dengan demikian, dapat disimpulkan bahwa dengan implementasi manajemen berkelanjutan yang baik berpengaruh terhadap kinerja SDM dan mendorong keberlanjutan organisasi secara keseluruhan.
{"title":"Analisis Pengaruh Implementasi Sistem Manajemen Akuntansi Berkelanjutan Terhadap Kinerja SDM","authors":"Windhy Puspitasari, Risa Nurmala Dewi","doi":"10.52644/joeb.v2i6.685","DOIUrl":"https://doi.org/10.52644/joeb.v2i6.685","url":null,"abstract":"Sistem akuntansi berkelanjutan digunakan untuk mengukur dan melaporkan kinerja keuangan dan non-keuangan perusahaan dengan cara yang lebih holistik, yang mencerminkan dampak yang dihasilkan pada masyarakat, lingkungan, dan karyawan serta mencakup pertimbangan ekonomi, sosial, dan lingkungan dalam sebuah organisasi. Selain itu, ada SDM yang memiliki peran penting dalam organisasi sehingga perlunya penelitian mengenai kaitan antara sistem manajemen akuntansi berkelanjutan dengan kinerja SDM. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem manajemen akuntansi berkelanjutan terhadap kinerja SDM. Penelitian ini menggunakan metode deskriptif yang digunakan untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa praktik akuntansi berkelanjutan membantu organisasi untuk mempertimbangkan dampak ekonomi, lingkungan, dan sosial dari keputusan bisnis, yang pada gilirannya dapat menciptakan karyawan yang lebih berkomitmen, termotivasi, dan berkinerja tinggi. Dengan demikian, dapat disimpulkan bahwa dengan implementasi manajemen berkelanjutan yang baik berpengaruh terhadap kinerja SDM dan mendorong keberlanjutan organisasi secara keseluruhan.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"13 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139237632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this research is to determine and analyze the role of leaders in shaping organizational culture within the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology and to look at supporting and inhibiting factors as well as strategies for improving organizational culture within the Directorate General of Teachers. and Education Personnel from the Ministry of Education, Culture, Research and Technology. This research was conducted using a descriptive qualitative approach method. Primary data sources (data that can be obtained from interviews) and secondary (data obtained and reading sources). The results of the research are that the role of leaders in forming an organizational culture which is measured through being innovative, results-oriented, oriented to all employee interests and detail-oriented in tasks is running according to the rules set in the organization and each employee carries out individual performance indicators as the output of their routine work. Supporting factors include a disciplined attitude that each employee has, understanding the action program and vision and mission of the organization, good communication between leaders and work partners in achieving results, building motivation of leaders and subordinates, administrative processes as performance assessments for each employee. However, the inhibiting factors are that there is no awareness regarding work discipline, there is no employee commitment in carrying out their duties and functions, not all employees fully understand the vision and mission of the organization, there are still high school education so that a work system has not been developed systematically and there is a lack of employee motivation. in increasing competence. The strategy used to improve organizational culture is to create a uniform understanding of the organization's vision and mission using activities such as training or workshops, building training to improve employee competency, building a measurable and transparent reward and punishment system and evaluating the results of employee performance and output. which is done.
{"title":"The Role of Leadership in Forming Organizational Culture Within the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology","authors":"Natal Manurung, Veithzal Rivai Zainal, Azis Hakim","doi":"10.52644/joeb.v12i5.672","DOIUrl":"https://doi.org/10.52644/joeb.v12i5.672","url":null,"abstract":"The aim of this research is to determine and analyze the role of leaders in shaping organizational culture within the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology and to look at supporting and inhibiting factors as well as strategies for improving organizational culture within the Directorate General of Teachers. and Education Personnel from the Ministry of Education, Culture, Research and Technology. This research was conducted using a descriptive qualitative approach method. Primary data sources (data that can be obtained from interviews) and secondary (data obtained and reading sources). The results of the research are that the role of leaders in forming an organizational culture which is measured through being innovative, results-oriented, oriented to all employee interests and detail-oriented in tasks is running according to the rules set in the organization and each employee carries out individual performance indicators as the output of their routine work. Supporting factors include a disciplined attitude that each employee has, understanding the action program and vision and mission of the organization, good communication between leaders and work partners in achieving results, building motivation of leaders and subordinates, administrative processes as performance assessments for each employee. However, the inhibiting factors are that there is no awareness regarding work discipline, there is no employee commitment in carrying out their duties and functions, not all employees fully understand the vision and mission of the organization, there are still high school education so that a work system has not been developed systematically and there is a lack of employee motivation. in increasing competence. The strategy used to improve organizational culture is to create a uniform understanding of the organization's vision and mission using activities such as training or workshops, building training to improve employee competency, building a measurable and transparent reward and punishment system and evaluating the results of employee performance and output. which is done.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pentingnya nilai perusahaan dalam pengukuran kinerja perusahan dapat mempengaruhi perkembangan perusahaan. Pengukuran variabel bebas profitabilitas menggunakan ROE, variabel bebas struktur modal menggunakan DER, dan variabel bebas ukuran perusahaan menggunakan total aset. Variabel terikat, atau nilai perusahaan, diukur dengan menggunakan PBV. Keseluruhan populasi adalah sampel karena mengadopsi non probability sampling yakni sampling jenuh sehingga jumlahnya sebanyak 91 data observasi. Analisis regresi linier berganda dimanfaatkan untuk menganalisis riset ini. Hasil analisis menunjukan bahwa profitabilitas, struktur modal dan ukuran perusahaan mampu menyumbang pengaruh pada nilai perusahaan secara positif. Implikasi penelitian menunjukan profitabiltas, struktur modal dan ukuran perusahaan menentukan nilai perusahaan telekomunikasi di Indonesia.
{"title":"pengaruh profitabilitas, struktur modal, dan ukuran perusahaan pada nilai perusahaan (Studi Pada Perusahaan Telekomunikasi)","authors":"I. Made, Artha Sucita, Ni Made, Dwi Ratnadi","doi":"10.52644/joeb.v12i5.671","DOIUrl":"https://doi.org/10.52644/joeb.v12i5.671","url":null,"abstract":"Pentingnya nilai perusahaan dalam pengukuran kinerja perusahan dapat mempengaruhi perkembangan perusahaan. Pengukuran variabel bebas profitabilitas menggunakan ROE, variabel bebas struktur modal menggunakan DER, dan variabel bebas ukuran perusahaan menggunakan total aset. Variabel terikat, atau nilai perusahaan, diukur dengan menggunakan PBV. Keseluruhan populasi adalah sampel karena mengadopsi non probability sampling yakni sampling jenuh sehingga jumlahnya sebanyak 91 data observasi. Analisis regresi linier berganda dimanfaatkan untuk menganalisis riset ini. Hasil analisis menunjukan bahwa profitabilitas, struktur modal dan ukuran perusahaan mampu menyumbang pengaruh pada nilai perusahaan secara positif. Implikasi penelitian menunjukan profitabiltas, struktur modal dan ukuran perusahaan menentukan nilai perusahaan telekomunikasi di Indonesia.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Internet sangat berguna bagi pengguna dalam segala hal. Internet muncul sebagai suatu alternatif yang lebih baik sebagai media pelaporan keuangan. Pelaporan keuangan melalui internet (Internet Financial Reporting) diharapkan mampu meningkatkan komunikasi perusahaan dengan stakeholder, shareholder dan pihak-pihak lain yang berkaitan, khususnya investor. Dengan adanya informasi tentang perusahaan di setiap website yang dimiliki perusahaan mendukung para investor untuk mengetahui lebih detail tentang informasi perusahaan tersebut. Penelitian ini bertujuan untuk menganalisis beberapa faktor yang dapat memengaruhi Internet Financial Reporting secara simultan dan parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Faktor tersebut meliputi dari risiko sistematik, tingkat kepemilikan saham, dan company growth. Populasi pada penelitian ini menggunakan 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 23 dengan total sampel sebanyak 115. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis yang digunakan adalah regresi data panel dengan penggunaan SPSS versi 29 dalam mengolah data. Data yang diteliti berupa data sekunder dan teknik pengumpulan data yang digunakan berupa studi kepustakaan dan dokumentasi. Hasil penelitian menunjukkan terdapat pengaruh antara risiko sistematik terhadap internet financial reporting, sementara itu kepemilikan saham dan company growth tidak berpengaruh terhadap internet financial reporting.
{"title":"Pengaruh Risiko Sistematik, Tingkat Kepemilikan Saham, dan Company Growth Terhadap Internet Financial Reporting","authors":"Violani Mega Putri, Tri Utami Lestari","doi":"10.52644/joeb.v12i5.674","DOIUrl":"https://doi.org/10.52644/joeb.v12i5.674","url":null,"abstract":"Internet sangat berguna bagi pengguna dalam segala hal. Internet muncul sebagai suatu alternatif yang lebih baik sebagai media pelaporan keuangan. Pelaporan keuangan melalui internet (Internet Financial Reporting) diharapkan mampu meningkatkan komunikasi perusahaan dengan stakeholder, shareholder dan pihak-pihak lain yang berkaitan, khususnya investor. Dengan adanya informasi tentang perusahaan di setiap website yang dimiliki perusahaan mendukung para investor untuk mengetahui lebih detail tentang informasi perusahaan tersebut. Penelitian ini bertujuan untuk menganalisis beberapa faktor yang dapat memengaruhi Internet Financial Reporting secara simultan dan parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Faktor tersebut meliputi dari risiko sistematik, tingkat kepemilikan saham, dan company growth. Populasi pada penelitian ini menggunakan 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 23 dengan total sampel sebanyak 115. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis yang digunakan adalah regresi data panel dengan penggunaan SPSS versi 29 dalam mengolah data. Data yang diteliti berupa data sekunder dan teknik pengumpulan data yang digunakan berupa studi kepustakaan dan dokumentasi. Hasil penelitian menunjukkan terdapat pengaruh antara risiko sistematik terhadap internet financial reporting, sementara itu kepemilikan saham dan company growth tidak berpengaruh terhadap internet financial reporting.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this research is to determine and analyze the effectiveness of employee education and training and the inhibiting and supporting factors as well as the strategies of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology in improving employee performance through the effectiveness of education and training. The research method uses descriptive qualitative methods. The research instrument was conducting in-depth interviews and documentation. The results of the research illustrate that the effectiveness of education and training for employees of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology regularly carries out training for all employees and this is effective in increasing knowledge and skills as measured through goals and objectives, trainers, training materials , the training methods and training participants have taken these aspects into account, the implementation has been returned to their respective fields so that they raise themes that are very useful in increasing employee competence in carrying out their duties. The speakers also come from academies, as well as technical experts who are truly competent in their fields. The education and training carried out also maximizes participants, so that all employees get the same opportunities. There are several inhibiting factors, including limited infrastructure at the training venue so that participants feel uncomfortable with the limited facilities available, in addition to inappropriate time management. The supports include employee motivation in participating in education and training, the desire to develop knowledge, skills and expertise as well as strategies in improving employee performance at the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology through the effectiveness of education and training, namely by choosing a theme. training that is appropriate to the employee's field and duties, prioritizing employees whose performance is less than optimal or below standard, competency-based training, and conducting re-learning with all employees after the implementation of education and training in order to improve skills and foster a good sense of enthusiasm for employees.
{"title":"Analysis of the Effectiveness of Education and Training For Employees in Improving Performance in the Directorate General of Teachers and Educational Personnel of the Ministry of Education, Culture, Research and Technology","authors":"Evi Susilowati, Veithzal Rivai Zainal, Azis Hakim","doi":"10.52644/joeb.v12i5.670","DOIUrl":"https://doi.org/10.52644/joeb.v12i5.670","url":null,"abstract":"The aim of this research is to determine and analyze the effectiveness of employee education and training and the inhibiting and supporting factors as well as the strategies of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology in improving employee performance through the effectiveness of education and training. The research method uses descriptive qualitative methods. The research instrument was conducting in-depth interviews and documentation. The results of the research illustrate that the effectiveness of education and training for employees of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology regularly carries out training for all employees and this is effective in increasing knowledge and skills as measured through goals and objectives, trainers, training materials , the training methods and training participants have taken these aspects into account, the implementation has been returned to their respective fields so that they raise themes that are very useful in increasing employee competence in carrying out their duties. The speakers also come from academies, as well as technical experts who are truly competent in their fields. The education and training carried out also maximizes participants, so that all employees get the same opportunities. There are several inhibiting factors, including limited infrastructure at the training venue so that participants feel uncomfortable with the limited facilities available, in addition to inappropriate time management. The supports include employee motivation in participating in education and training, the desire to develop knowledge, skills and expertise as well as strategies in improving employee performance at the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology through the effectiveness of education and training, namely by choosing a theme. training that is appropriate to the employee's field and duties, prioritizing employees whose performance is less than optimal or below standard, competency-based training, and conducting re-learning with all employees after the implementation of education and training in order to improve skills and foster a good sense of enthusiasm for employees.","PeriodicalId":139337,"journal":{"name":"Journal of Economics and Business UBS","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139310911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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