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THE INFLUENCE OF BUSINESS ENVIRONMENT AND ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING INFORMATION SYSTEM 企业环境与组织文化对管理会计信息系统的影响
IF 2.7 Q3 BUSINESS Pub Date : 2023-02-27 DOI: 10.56943/joe.v2i1.283
Gregorius Rudy Antonio, Eni Safitri
Management Accounting Information System (MAIS) is an application used to connect, control, evaluate, and monitor employees in doing their work based on the standard and reach the work performance’s target. MAIS is a tool to identify, measure, collect, process, and interpret a company's information. It is also used as a medium to spread information and help the manager in the decision-making process. This study aims to know the effect of the business environment and organizational culture in hotels in Surabaya on the management accounting information system. Also, to analyse the moderation influence of gender, age, and job period in the business environment and organizational culture. The research results showed a positive influence between the business environment and organizational culture on MAIS and no influence on gender, age, and job period. The application of MAIS will be more effective if the environment and corporate culture are enhanced.
管理会计信息系统(MAIS)是一种用于连接、控制、评估和监控员工按照标准开展工作并达到工作绩效目标的应用程序。MAIS是一种识别、测量、收集、处理和解释公司信息的工具。它还被用作传播信息的媒介,并在决策过程中帮助管理者。本研究旨在了解泗水酒店的经营环境和组织文化对管理会计信息系统的影响。同时,分析性别、年龄和工作年限对企业环境和组织文化的调节影响。研究结果表明,商业环境和组织文化对MAIS有正向影响,而对性别、年龄和工作年限没有影响。如果环境和企业文化得到改善,MAIS的应用将更加有效。
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引用次数: 1
THE ANALYSIS OF TAXATION SOCIALIZATION ACTIVITIES TO INCREASE COMPLIANCE OF INDIVIDUAL TAXPAYERS AT KPP PRATAMA JEMBER IN 2021 2021年KPP PRATAMA JEMBER提高个人纳税人合规性的税收社会化活动分析
IF 2.7 Q3 BUSINESS Pub Date : 2023-02-27 DOI: 10.56943/joe.v2i1.278
Adhelvia Velati, Drs. Eko Pudjolaksono
The tax socialization activity is one of the efforts to make it easier for the public to calculate, pay and report taxes at KPP Pratama Jember, which includes tax classes, seminars, and workshops and conducts outreach activities through social media such as Instagram. This research aims to discover the socialization activities carried out by KPP Pratama Jember in increasing taxpayer compliance, the effectiveness of these socialization activities, the obstacles encountered, and the impact of these socialization activities. This study used a qualitative descriptive method with primary data from interviews with KPP Pratama Jember officials. The data used in this study is data for 2021. The results of this study indicate that KPP Pratama Jember has programs related to tax socialization, referred to as Tax Education. This program consists of two program models: routine and incidental or thematic. There are obstacles faced by KPP Pratama Jember, namely internal obstacles and external obstacles. The effectiveness of the socialization program at KPP Pratama Jember towards taxpayer compliance is quite effective. The impact of the socialization program at KPP Pratama Jember on taxpayer compliance is excellent.
税收社会化活动是KPP Pratama Jember的一项努力,该活动包括税务课程、研讨会和讲习班,并通过Instagram等社交媒体开展外展活动。本研究旨在发现KPP Pratama Jember在提高纳税人合规性方面开展的社会化活动,这些社会化活动的有效性,遇到的障碍,以及这些社会化活动的影响。本研究采用定性描述方法,主要数据来自KPP Pratama Jember官员的访谈。本研究使用的数据为2021年的数据。本研究结果表明,KPP Pratama Jember有与税收社会化相关的计划,称为税收教育。该节目由两种节目模式组成:常规和偶然或主题。KPP Pratama Jember面临的障碍有内部障碍和外部障碍。KPP Pratama Jember对纳税人合规的社会化计划的有效性是相当有效的。KPP Pratama Jember的社会化项目对纳税人合规的影响非常好。
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引用次数: 0
THE WASTE BANK FINANCIAL REPORTS AS BUSINESS DEVELOPMENT IN HOUSING ENVIRONMENT OF LARANGAN MEGA ASRI SIDOARJO 废物银行的财务报告是作为larangan mega住房环境业务发展的一部分
IF 2.7 Q3 BUSINESS Pub Date : 2023-02-21 DOI: 10.56943/joe.v2i1.252
Ni Ketut, Yulia Agustini, Kharis Marpurdianto
This community service aims to improve the status of a “waste bank” for Small and Medium Enterprises (UMKM). Therefore, preparation was needed, such as evaluating financial statement, then conducting training on compiling financial statement for Small and Medium Enterprises (UMKM). Fikriyyah, S. F., & AdiWibowo (2018; 703) state that a “waste bank” forms a community service that cares for the environment and is expected to increase the income. Thus, the existence of a “waste bank” does not significantly affect household income because the average monthly revenue was about 0.4 % to 0.68%. Therefore, the target of the community service was to evaluate the financial statements of “waste bank” adjusting by compiling financial statement for Small And Medium Enterprises, known as UMKM in Indonesia. Furthermore, this community service has been carried out multi-year, which will continue with entrepreneurship training and preparation for establishing a Small And Medium Enterprises (UMKM) to the “waste bank”. 
这项社区服务旨在提高中小型企业“废物银行”的地位。因此,需要对财务报表进行评估,然后进行中小企业财务报表编制培训。Fikriyyah,S.F.和AdiWibowo(2018;703)指出,“废物银行”形成了一种关心环境的社区服务,有望增加收入。因此,“废物银行”的存在不会对家庭收入产生重大影响,因为平均月收入约为0.4%至0.68%。因此,社区服务的目标是通过编制中小型企业的财务报表(在印度尼西亚称为UMKM)来评估“废物银行”的财务报表。此外,这项社区服务已经开展了多年,将继续进行创业培训,并为建立“废物银行”的中小企业(UMKM)做准备。
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引用次数: 0
ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND THE IMPACT OF ORGANIZATIONAL COMMITMENT AND WORK-LIFE BALANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE 组织公民行为与组织承诺、工作与生活平衡的影响,以工作满意度为中介变量
IF 2.7 Q3 BUSINESS Pub Date : 2023-02-20 DOI: 10.56943/joe.v2i1.248
Rahmi Hermawati, Anoesyirwan Moeins, E. Suhardi
Organizational citizenship behavior is considered ineffective since it is not balanced with a sufficient quality of work life, such as a comfortable working environment, a sufficient compensation, career advancement, and others. Furthermore, a lack of job satisfaction leads to many employees ignoring their work behavior. This research used a mixed method that systematically integrates quantitative and qualitative methods, with the first stage of the research utilizing quantitative methods and the second stage using qualitative ones. Subject data is the type of data utilized in this research (self-report). The information was gathered straight from the millennial employees of South Tangerang. The objective of this research is to find out efforts to increase organizational citizenship behavior by analyzing the influence of exogenous and intervening variables on organizational citizenship behavior. According to this research findings, there are some impacts of organizational commitment and work-life balance with job satisfaction, one of them is work-life balance will increase organizational citizenship behavior without the support of job satisfaction. In addition, there are four accepted hypotheses and three rejected hypotheses.
组织公民行为被认为是无效的,因为它与足够的工作生活质量(如舒适的工作环境、足够的薪酬、职业发展等)不平衡。此外,缺乏工作满意度导致许多员工忽视了他们的工作行为。本研究采用了定量与定性相结合的混合方法,第一阶段采用定量方法,第二阶段采用定性方法。受试者数据是本研究中使用的数据类型(自我报告)。这些信息是直接从南丹格朗的千禧一代员工那里收集的。本研究的目的是通过分析外生变量和干预变量对组织公民行为的影响,找出增加组织公民行为所做的努力。研究发现,组织承诺和工作生活平衡对工作满意度有一定的影响,其中之一是在没有工作满意度支持的情况下,工作生活平衡会增加组织公民行为。此外,还有四个被接受的假设和三个被拒绝的假设。
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引用次数: 1
THE EFFECT OF KNOWLEDGE MANAGEMENT AND TRAINING PROGRAMS ON LECTURER INNOVATIVENESS AT VOCATIONAL PRIVATE UNIVERSITIES IN BOGOR 知识管理与培训计划对茂物私立职业大学讲师创新的影响
IF 2.7 Q3 BUSINESS Pub Date : 2023-01-30 DOI: 10.56943/joe.v2i1.225
Dewi Taurusyanti, Anoesyirwan Moeins, H. Muharam
Lecturer innovativeness is one of the most important parts of educational innovation process, and assist the achievement of educational goals. Currently, lecturers' innovativeness needs to be improved, especially for vocational lecturers to initiate or improve a product, process, or service. The purpose of this research is to identify the effect of knowledge management and training programs on lecturers' innovativeness. This research was conducted lecturer of Vocational Universities in Bogor. The sample of this research was 100 lecturers from 6 Vocational Universities, and the sample determination used a proportional random sampling method to obtain representative data. This research uses SEM-Smart PLS data analysis techniques in quantitative research types. The results of this research found that knowledge management affects innovativeness with p-values of 0.000<0.05 and positive t-statistics values with tcount > ttable (7.013>1.96), and training programs affect innovativeness with p-values of 0.000 < 0.05 and positive t-statistics value with tcount > ttable (4.420>1.96). From the research result, it shows that knowledge management is directly predicted to increase innovativeness through application efforts and training programs is directly predicted to increase the innovativeness through the role of professional instructors.
教师创新是教育创新过程的重要组成部分,是教育目标实现的辅助手段。目前,讲师的创新能力有待提高,尤其是职业讲师在开创或改进一项产品、流程或服务方面。本研究旨在探讨知识管理与培训计划对讲师创新能力的影响。本研究由茂物职业大学讲师进行。本研究样本为来自6所高职院校的100名讲师,样本确定采用比例随机抽样的方法,获得具有代表性的数据。本研究在定量研究类型中使用SEM-Smart PLS数据分析技术。研究结果发现,知识管理对创新的影响p值为0.000表(7.013>1.96),培训计划对创新的影响p值为0.000 < 0.05,正t统计值为tcount >表(4.420>1.96)。从研究结果来看,知识管理通过应用努力直接预测了创新能力的提高,培训计划通过专业导师的作用直接预测了创新能力的提高。
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引用次数: 0
THE IMPLICATIONS OF OCCUPATIONAL SAFETY AND HEALTH, DISCIPLINE, AND MOTIVATION ON EMPLOYEE PERFORMANCE AND PRODUCTIVITY AT PT. SARANA WARNA MEGAH SURABAYA sarana warna megah surabaya pt.职业安全与健康、纪律和动机对员工绩效和生产力的影响
IF 2.7 Q3 BUSINESS Pub Date : 2023-01-30 DOI: 10.56943/joe.v2i1.234
N. Iman, Elly Yuniar Nitawati, Dita Triandani
The industrial sector is experiencing competitive pressure as a function of the desire to better manage its resources, especially their human resources. Therefore, the corporation must create the most of its efforts to improve these human resources if it is to attain high levels of employee performance and productivity. The targets or goals for PT. Sarana Warna Megah are not even reached because of several their employee problems. The objective of this research is to indicate and examine the potential simultaneous, partial, and dominating impacts that work discipline, motivation, and occupational safety and health variables may have on employee performance and productivity at PT. Sarana Warna Megah Surabaya. 60 respondents composed the sample for this research. Probability sampling was used to conduct out the sampling process. Multiple linear regression analysis is the analysis method employed, and the f-test (simultaneous), t-test (partial), and dominant are utilized for hypothesis testing. The results of this research indicate that employee performance and productivity are significantly influenced by work discipline, motivation, and occupational safety and health. The findings indicate that factors such as work discipline, motivation, and occupational safety and health have a partial impact on employee performance and productivity. Occupational discipline and motivation are other factors that affect employee performance and productivity, but occupational safety and health are the ones that have the biggest impact.
由于希望更好地管理其资源,特别是人力资源,工业部门正面临竞争压力。因此,如果公司要实现高水平的员工绩效和生产力,就必须尽最大努力改善这些人力资源。Sarana Warna Megah的目标甚至没有实现,因为他们的几个员工问题。本研究的目的是表明和检查工作纪律、动机以及职业安全和健康变量对PT Sarana Warna Megah Surabaya员工绩效和生产力可能产生的潜在同时、部分和主导影响。60名受访者组成了这项研究的样本。抽样过程采用概率抽样法。多元线性回归分析是所采用的分析方法,f检验(同时)、t检验(部分)和显性检验用于假设检验。研究结果表明,员工的工作纪律、动机、职业安全与健康对员工的绩效和生产力有显著影响。研究结果表明,工作纪律、动机、职业安全与健康等因素对员工绩效和生产力有部分影响。职业纪律和动机是影响员工绩效和生产力的其他因素,但职业安全和健康是影响最大的因素。
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引用次数: 5
THE ROLE OF PERSONAL RESOURCES ON LECTURERS WORK ENGAGEMENT 个人资源在讲师工作参与中的作用
IF 2.7 Q3 BUSINESS Pub Date : 2023-01-05 DOI: 10.56943/joe.v2i1.221
Sutarno, Suprayitno
Job demand is the moderating variable that influences the job resources and personal resources on work engagement. Work engagement is a condition in completing the work related to a state of mind which is characterized by vigor, dedication, and absorption. The level of work engagement is calculated based on vigor, dedication, and absorption indicators. This research aims to analyze the effect of personal resources on lecturers’ work engagement based on the Job Demands-Resources Theory. The results of this research are expected in identifying factors that influence the lecturers’ work engagement considering that work engagement has been identified as a determinant of employee turnover rates. The increased work engagement is expected to reduce the turnover rate of lecturers, especially for young lecturers. Based on the purposive sampling technique, the samples used in this research were 33 lecturers on Universitas Slamet Riyadi. This study uses personal resources of hardiness as main variables with commitment, control, and challenges as independent variables. Besides that, this research also uses work engagement as main variable with vigor, dedication, and absorption as dependent variable. The results of this research found that the effect of challenge on vigor, commitment to dedication, commitment to vigor, and control on dedication was significant. While the effect of challenge on absorption, challenge on dedication, commitment to absorption, control of absorption, and control of vigor has no significant effect.
工作需求是影响工作投入的工作资源和个人资源的调节变量。工作投入是完成工作的一种条件,与精神状态有关,精神状态具有活力、奉献精神和专注精神。工作投入程度是根据活力、奉献精神和吸收指标来计算的。本研究旨在基于工作需求资源理论,分析个人资源对讲师工作投入的影响。考虑到工作敬业度已被确定为员工离职率的决定因素,这项研究的结果有望确定影响讲师工作敬业度的因素。工作参与度的增加预计将降低讲师的离职率,尤其是年轻讲师。基于目的性抽样技术,本研究中使用的样本是里亚迪斯拉米特大学的33名讲师。本研究以坚韧的个人资源为主要变量,以承诺、控制和挑战为自变量。除此之外,本研究还以工作投入度为主要变量,活力、敬业度和专注度为因变量。研究结果发现,挑战对活力、承诺对奉献、承诺对活力和控制对奉献的影响显著。挑战对吸收、挑战对奉献、承诺吸收、控制吸收和控制活力的影响不显著。
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引用次数: 0
THE EFFECT OF LEADERSHIP, ORGANIZATIONAL CLIMATE, AND EMPLOYEE MOTIVATION OF PT DELTA MERLIN DUNIA TEXTILE VII 领导、组织氛围和员工动机对PT-DELTA-MERLIN-DUNIA纺织VII的影响
IF 2.7 Q3 BUSINESS Pub Date : 2023-01-04 DOI: 10.56943/joe.v2i1.205
Dyah Ayu, Puri Palupi, Mardanung Patmo Cahjono, Suprayitno
There are several problem statements of this research such as analyzing the effect of organizational climate, leadership, and employee motivation of PT Delta Merlin Dunia Textile VII. The population of this research involve the whole employees of PT Delta Merlin Dunia Textile VII with total of 30 people. This research used saturated sample which means that this sample is using all population people as a sampling technique. The analytical method in this research used instrument testing, classic assumption test, multiple linear analysis, T-test, F-test, and R2 test. The research result of multiple linear regression analysis indicated that leadership variable and motivation have a positive and significant effect on the employee performance, meanwhile organizational climate have a positive but not signifant effect on the employee performance of PT Delta Merlin Dunia Textile VII. The results of the Adjusted R Square coefficient of determination obtained the Adjusted R Square determination coefficient score around of 0.799 which means that the influence exerted by leadership, organizational climate, employee motivation is 79.9% while the remaining 20.1% is influenced by other variables which not included in this research, such as compensation, work environment, discipline.
本研究有几个问题陈述,如分析PT Delta Merlin Dunia Textile VII的组织氛围、领导力和员工动机的影响。本研究的人群涉及PT Delta Merlin Dunia Textile VII的全体员工,共30人。这项研究使用了饱和样本,这意味着该样本使用了所有人群作为抽样技术。本研究的分析方法采用仪器检验、经典假设检验、多元线性分析、T检验、F检验和R2检验。多元线性回归分析的研究结果表明,领导变量和动机对PT Delta Merlin Dunia Textile VII员工绩效有正向显著影响,而组织氛围对员工绩效有正而不显著影响。调整后的R平方决定系数的结果得到了0.799左右的调整后的R平方决定系数分数,这意味着领导、组织氛围、员工动机所施加的影响为79.9%,而其余20.1%则受到其他未纳入本研究的变量的影响,如薪酬、工作环境、纪律。
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引用次数: 5
Determinants of Customer Engagement and Its Implications on Marketing Performance at National Private Commercial Banks in Jabodetabek 客户参与的决定因素及其对贾博德塔贝克国有私人商业银行营销绩效的影响
IF 2.7 Q3 BUSINESS Pub Date : 2022-10-21 DOI: 10.56943/joe.v1i4.190
M. Yusuf, N. Limakrisna, H. Muharam
This research was conducted to determine the effect of CRM capabilities, corporate image and pricing strategy on customer engagement and their impact on the marketing performance of national private commercial banks in DKI Jakarta simultaneously. This study aims to analyse the factors that influence the marketing performance of national private commercial banks in Jabodetabek. The type of research used in this research is causality research that wants to explain cause and effect relationships between research variables. The method used in this research is descriptive and verification. The unit of analysis in this research is the organization, called national private commercial bank in Jabodetabek, and the unit of observation is the Branch Manager or Relationship Manager who is involved in marketing activities for bank products and services, and is responsible for bank's marketing performance. The result of this research found that CRM capabilities, corporate image, pricing strategies and customer engagement is proven to have a positive and significant influence on marketing performance and customer engagement at National Private Commercial Bank in Jakarta and Jabodetabek.
本研究旨在确定CRM能力、企业形象和定价策略对客户参与的影响,以及它们对DKI雅加达国有私人商业银行营销绩效的影响。本研究旨在分析影响贾伯德贝克国有私人商业银行营销绩效的因素。本研究中使用的研究类型是因果关系研究,想要解释研究变量之间的因果关系。本研究采用描述性和验证性的方法。本研究的分析单位是组织,在Jabodetabek中称为国家私人商业银行,观察单位是分行经理或关系经理,他们参与银行产品和服务的营销活动,对银行的营销绩效负责。本研究结果发现,CRM能力、企业形象、定价策略和客户参与被证明对雅加达和Jabodetabek国家私人商业银行的营销绩效和客户参与有显著的正向影响。
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引用次数: 1
Determinants Revisit Intention Through Perceived Value for Tourist Visits to Tourism Destinations at Kepulauan Seribu of DKI Jakarta 决定因素通过对雅加达DKI Kepuluan Seribu旅游目的地游客访问的感知价值重新审视意图
IF 2.7 Q3 BUSINESS Pub Date : 2022-09-23 DOI: 10.56943/joe.v1i4.174
Esti Handayani, N. Limakrisna, H. Muharam
The tourism industry is important and strategic in the implementation of development in Indonesia because it is able to bring in large amounts of foreign exchange for the country. Tourist satisfaction is met will have an impact on the emergence of revisit interest (Revisit Intention), as a spontaneous response to the object of visitors because the expression of satisfaction felt during the initial visit is appropriate and even exceeds expectations. This research aims to be able to find ways and strategies to increase Revisit Intention for tourists, so that methods are found that can be recommended to interested parties through research on the variables that affect Revisit Intention, such as Promotion, Servicescape, Destination Image and Perceived Values. This research was conducted in the Kepulauan Seribu tourism destination in DKI-Jakarta with a total of 400 samples, using the Random Sampling. The research method used SEM with the LISREL program. The results of the research obtained the following data, such as (1) There is an effect Promotion on Revisit Intention (β = 0.62); (2) There is an effect Servicescape on Revisit Intention; (3) There is no effect of Destination Image on Revisit Intention (β = 0.21 ); (4) There is an effect Promotion on Perceived Value  (β =- 0.21); (5) There is an influence Servicescape on Perceived Value (        ); (6) There is no influence of Destination Image on Perceived Value (β =-0.14); and (7) There is an effect of Perceived Value on Revisit Intention (β = 0.0552).
旅游业在印度尼西亚实施发展过程中具有重要的战略意义,因为它能够为该国带来大量外汇。游客满意度的满足将对重访兴趣(重访意向)的产生产生产生影响,重访意向是对游客对象的自发反应,因为在初次访问期间感受到的满意度表达是恰当的,甚至超过了预期。本研究旨在通过对影响游客重游意愿的变量(如促销、服务景观、目的地形象和感知价值)的研究,找到提高游客重游意向的方法和策略,从而找到可以推荐给相关方的方法。这项研究是在雅加达DKI的Kepuluan Seribu旅游目的地进行的,共有400个样本,采用随机抽样法。研究方法采用扫描电镜结合LISREL程序。研究结果表明:(1)对再访意愿有促进作用(β=0.62);(2) 服务景观对重访意向有一定的影响;(3) 目的地形象对再访问意向无影响(β=0.21);(4) 对感知值有促进作用(β=-0.21);(5) 服务景观对感知价值有影响();(6) 目的地形象对感知值无影响(β=-0.14);(7)感知价值对再访意向有影响(β=0.0552)。
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引用次数: 0
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Journal of Entrepreneurship
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