KOLEGIAL is a scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The scope of this journal are economics, management, business, and accounting. This journal is published twice a year in June and December.
PENGARUH CUSTOMER EXPERIENCE TERHADAP REVISIT INTENTION TAMU PADA HOTEL THE ZURI BATURAJA DI KABUPATEN OGAN KOMERING ULU
The aim to be achieved in this research is to determine the influence of customer experiences on revisit intentions at The Zuri Baturaja Hotel in Ogan Komering Ulu Regency. The method used in this research is a descriptive method, with qualitative and quantitative data analysis techniques. Based on the results of the research and discussion that has been carried out, it can be concluded that from the simple linear regression equation, namely Y= 0.583 + 0.977 . The coefficient of determination or R Square is 0.847 or equal to 84.7%. This shows that Revisit Intention (Y) is influenced by 84.7% by Customer Experience (X) while the remaining 15.3% is explained by other factors not explained in this research. The results of the hypothesis test show that the tcount of the Customer Experience (X) variable is 13.620. Thus tcount> ttable (23.251>2.03693), this means Ho is rejected and Ha is accepted, meaning there is an influence of Customer Experience on Guest Revisit Intention at The Zuri Hotel at The Zuri Baturaja Hotel in Ogan Komering Ulu Regency
Costomer Experiences, Revisit Intention.
PENGARUH BRAND IMAGE DANKUALITAS PELAYANAN TERHADAP PENINGKATAN PENJUALAN DI CV PURWASARI MOTOR
This research aims to determine the impact of brand image and service quality on sales growth at CV Purwasari Motor, a spare parts outlet and car service provider. The study sample consisted of 84 customers. Data analysis used multiple regression with a determination coefficient of 0.130 or 13.00%. The variables of brand image (X1) and service quality (X2) affect sales growth (Y), while the remaining 87.00% is influenced by other factors not examined. These results are supported by a significance value of 0.023 < 0.05. Service quality significantly influences sales growth, as evidenced by a significance value of 0.026 < 0.05.
Brand Image, Service Quality and Increased Sales
PENGARUH JIWA KEWIRAUSAHAAN, LINGKUNGAN TEMAN SEBAYA, DAN KEPRIBADIAN PROAKTIF TERHADAP POLA PIKIR KEWIRAUSAHAAN PADA MAHASISWA STIE DWI SAKTI BATURAJA
The purpose of this research is to determine the influence of entrepreneurial spirit, peer environment, and proactive personality on the entrepreneurial mindset of STIE Dwi Sakti Baturaja students. The results of multiple linear regression obtained the equation Y = 1,294 + 0.201 X1 + 0.437 X2 + 0.305 X3. Based on the R value of the correlation coefficient obtained using the interpretation guideline table, it can be seen that R = 0.908 is in the position 0.800-1.000, so the relationship is stated to be very strong, while the r square figure (coefficient of determination) is 0.825 or 82.5%. This value shows that the contribution of all independent variables, namely Entrepreneurial Spirit (X1), Peer Environment (X2) and Proactive Personality (X3) is 82.5% to the dependent variable, namely Entrepreneurial Mindset (Y). Meanwhile, the remaining 17.5% was contributed by other factors not examined in this study. Partially or t-test, namely with the t-count value of the Entrepreneurial Spirit variable (X1) of 2.561 > ttable 1.995, meaning that there is an influence of the Entrepreneurial Spirit on the Entrepreneurial Mindset (Y) of STIE Dwi Sakti Baturaja students. In the peer environment variable (X2) tcount is 6.952 > ttable 1.995, meaning that there is an influence of Peer Environment on the Entrepreneurial Mindset (Y) of STIE Dwi Sakti Baturaja Students. Meanwhile, the t-count value of Proactive Personality (X3) is 4.648 > ttable 1.995, meaning that there is an influence of the Entrepreneurial Mindset (Y) of STIE Dwi Sakti Baturaja students. Simultaneously from the F test, it can be seen that the value of Fcount > Ftable (106,732 > 3.13) so the conclusion is that all variable (X2), and Proactive Personality (X3) on the Entrepreneurial Mindset (Y) of STIE Dwi Sakti Baturaja Students..
Entrepreneurial Spirit, Peer Environment, and Proactive Personality, Entrepreneurial Mindset
PENGARUH KOMPENSASI TERHADAP LOYALITAS KERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. ASTRA INTERNASIONAL TBK. (TOYOTA AUTO 2000) CABANG BATURAJA
The purpose of this research was to determine the influence of compensation on employees’ job loyalty through job satisfaction as an intervening variable at PT. Astra Internasional Tbk. (Toyota Auto 2000) Baturaja branch. This research was a quantitative research. The population in this research was employees of PT. Astra Internasional Tbk. (Toyota Auto 2000) Baturaja branch with 49 respondents. The analysis method used was path analysis. The results of the research partially showed that the compensation variable (X) had an influence on employees’ job loyalty (Y), job satisfaction variable (Z) had an influence on employees’ job loyalty (Y), compensation variable (X) had an influence on job satisfaction (Z), and indirectly job satisfaction (Z) intervened between the compensation variable (X) to the employees’ job loyalty variable (Y)
Compensation, Job Satisfaction, Employees’ Job Loyalty
PENGARUH DANA PIHAK KETIGA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN BANK UMUM BUMN YANG TERDAFTAR DI BEI PERIODE 2017-2022
This research discussed the influence of third party funds and liquidity on profitability in state-owned commercial banking companies listed on the Indonesian Stock Exchange (BEI) for the 2017-2022 period. The analytical method used in this research was Multiple Linear Regression. Apart from that, this research also carried out classical assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of this research showed that partially Third Party Funds (DPK) did not have a significant influence on profitability with a significance value of 0.155 > 0.05. Meanwhile, liquidity had a significant negative influence on profitability with a significance value of 0.021 < 0.05. The results of this research showed that Third Party Funds (DPK) and Liquidity (LDR) simultaneously or together had a significant influence on Profitability (ROA) with a significance value of 0.035 < 0.05. The results of the R Square Determination Coefficient Analysis were 0.273 or 27.3, this showed that the contribution percentage of the influence of Third Party Funds (X1) and Liquidity (X2) on the rise and fall of Profitability (Y) was 27.3% while the remaining 72.7% was due to by other factors not researched or used in this research
Third Party Funds, Liquidity, and Profitability
ANALISIS ANGGARAN BIAYA TERHADAP EFISIENSI BIAYA PADA POKTAN SULTAN KUTO PADANG DI DESA BANDAR AGUNG KABUPATEN OKU
The aim in this research is to find out whether the budget is efficient or not at the Sultan Kuto Padang Poktan in Bandar Agung Village, OKU Regency. The method used is the descriptive method using observation, documentation and interview data collection techniques. The data analysis technique used is Qualitative analysis and Quantitative analysis, namely data obtained using quantitative descriptive techniques which provide objective observation results on data obtained using a simple formula research model for efficiency ratios and efficiency assessment criteria.After conducting research, it was found that the results of the 2019 Budget analysis of IDR 1,155,924,600.00 were realized at IDR 1,016,766,200.00, this shows that there was a cost efficiency of IDR 139,158,400.00 or a percentage of 87%. Meanwhile, in the 2020 budget, Rp. 881,375,180.00 was realized at Rp. 751,774,930.00 and showed an increase in efficiency of Rp. 129,600,250.00 or a percentage of 85%. The 2021 budget cost of IDR 1,023,429,440.00 was realized at IDR 819,976,296.00 and showed an increase in efficiency of IDR 203,453,144.00 or apercentage of 80%. And the 2022 budget of IDR 1,086,299,125.00 was realized at IDR 870,103,730.00 and showed an increase in efficiency of IDR 216,195,395.00 or a percentage of 80%.
Budget, Cost Budget, Cost Efficiency, Efficiency Ratio and Efficiency Assessment Criteria
INTEGRASI PRINSIP KEBERLANJUTAN DALAM SUPPLY CHAIN UNTUK MENINGKATKAN EFISIENSI DAN MENGURANGI DAMPAK LINGKUNGAN DI PABRIK TAHU
This research focuses on the implementation of Green Supply Chain Management (GSCM) in the tofu industry in Bohar, Sidoarjo, with the aim of increasing efficiency and reducing environmental impacts. The research method used is a qualitative approach through interviews and direct observation in the field. The results showed that the tofu factory in Bohar has implemented GSCM practices, including pollution prevention, product management, and sustainable development. One example is the utilization of solid waste as animal feed and the treatment of liquid waste using a wastewater treatment plant (WWTP), which has a positive impact on the environment. However, challenges such as efficient water use management still need to be addressed. Recommendations from this study include the importance of innovation and collaboration with stakeholders to improve the sustainability of the tofu industry in the area.
PENGARUH SHIFT KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DI PT. KAI (Persero) UPT STASIUN TIGA GAJAH BATURAJA
This study discusses the effect of shift work and motivation work on performance employees at PT. KAI (Persero) UPT. Stasiun Tigagajah. The data collection technique used in this writing is through the distribution of questionnaires. The total population in this study was 33 people. The analytical method used is a quantitative method using multiple linear regression analysis tools. Based on the results of the analysis that has been carried out, it is concluded that either partially or simultaneously shifts work and motivation work to performance employees at PT. KAI (Persero) UPT. Stasiun Tigagajah. The coefficient of determination (R square) is 0.591. This means that the contribution of the variable effect of reward, punishment, and teamwork on employee performance is 59.1 % while the remaining 4 0.9 % is influenced by other variables not examined in this research, namely responsibility, work discipline and incentives. Keywords: shift work, motivation work, performance employee
Shift Kerja, Motivasi Kerja, Kinerja Karyawan
Perancangan Sistem Kompensasi Ideal pada UKM Kedai Kopi XYZ Menggunakan Metode Point System berbasis Job Value
An ideal compensation system is one aspect that influences employee satisfaction and performance. One of the SMEs in Batam City, namely XYZ Coffee Shop, has not implemented a specific compensation system in paying employees. Therefore, it is necessary to have an ideal compensation structure designed to create employee job satisfaction. This study aims to identify the compensation system, analyze the compensation factors, and develop an ideal compensation structure for UKM Coffee Shop XYZ. This research is a quantitative research. Data were analyzed using descriptive analysis and the Point System method. The results of the study show that UKM Kopi XYZ has not implemented an ideal compensation system for its employees. The compensation factors used are Education, Knowledge and Training, Work Experience, Physical Ability, Communication, Teamwork, Financial Responsibility and Physical Assets, Customer Service Orientation, Analysis and Problem Solving, and Planning and Coordination. An effective and efficient compensation system for the XYZ Coffee Shop SMEs is to use an overlapping compensation system.
A PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI MELALUI LOYALITAS SEBAGAI VARIABEL INTERVINING PADA KANTOR BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI SELATAN
This research aims to test and analyze the influence of Leadership Style and Organizational Culture on Employee Performance through Loyalty as an Intervining Variable at Kantor Badan Kepegawaian Daerah Provinsi Sulawesi Selatan. Data collection used primary data with questionnaire techniques whose population was obtained from Civil Servants at the South Sulawesi Province Regional Civil Service Agency Office with a random sample system totaling 49 employees. The questionnaire results have been tested using SPSS Version 26 software with instrument testing, classical assumptions and path analysis. Based on the results of the analysis, this research proves that all hypotheses are accepted, namely the first hypothesis that the Leadership Style variable has a positive and significant effect on Loyalty. Second, the Organizational Culture variable has a positive and significant effect on Loyalty. Third, the Loyalty variable has a positive and significant effect on employee performance. The four Leadership Style variables have a positive and significant effect on Employee Performance. Fifth, organizational culture has a positive and significant effect on employee performance. Sixth, leadership style has a positive and significant effect on employee performance through Loyalty as an intervining variable and Seventh, Organizational Culture has a positive and significant effect on Employee Performance through Loyalty as an intervining variable. This can prove that in general all variables are acceptable. Matching the Leadership Style, Organizational Culture, Loyalty and Employee Performance variables of Civil Servants produces optimal performance and can achieve the desired goals at the South Sulawesi Province Regional Civil Service Agency office.
Leadership Style, Organizational Culture, Loyalty, Employee Performance
PENGARUH PEMAKAIAN BATUBARA LOW GRADE TERHADAP BIAYA PRODUKSI CLINKER DI PT SEMEN BATURAJA Tbk
The aim of this research is to determine the effect of using low grade coal on clinker production costs at PT Semen Baturaja Tbk. The data analysis technique used is qualitative and quantitative data analysis. The research method used in this research is descriptive. Based on the results of data processing, the simple linear regression equation obtained is Y=17456.390+1.956X. And the correlation value of 0.932 is in the position of 0.800 – 1.000, so the relationship is stated to be very strong, while the coefficient of determination (R Square) value is 0.869 or 86.9%, this value shows that the contribution of the independent variable (low grade coal) is 86.9 % of the dependent variable (clinker production costs), while the remaining 13.1% is the contribution of other factors not studied. Based on the data obtained for the low grade coal variable (X), the partial significance test (t test) produces a tcount value of 15.030 > ttable of 2.032. So Ho is rejected and Ha is accepted, so there is an influence of low grade coal (X) on clinker production costs (Y) at PT Semen Baturaja Tbk.
Pemakaian Batubara Low Grade, Biaya Produksi Clinker
PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) KARYAWAN PADA PT BANK SYARIAH INDONESIA, TBK KANTOR CABANG BATURAJA
This research aimed to determine the influence of work motivation and organizational culture on employees' organizational citizenship behavior at PT. Bank Syariah Indonesia, Tbk Baturaja Branch Office. The data collection technique used in this research was through distributing questionnaires. The total population was 37 people. The data analysis technique used was Multiple Linear Regression. Based on the partial analysis results, there was a positive influence of work motivation on organizational citizenship behavior with a calculated t value of 13,319. The organizational culture variable had a positive influence on organizational citizenship behavior with a calculated t value of 7.515. Simultaneously, it was found that there was an influence of work motivation and organizational culture on organizational citizenship behavior at PT Bank Syariah Indonesia, Tbk Baturaja Branch Office. The coefficient of determination (R2) obtained was 0.994. This showed that the contribution of work motivation and organizational culture to organizational citizenship behavior was 99.4%, while the remaining 6% was influenced by other variables outside this research, namely job satisfaction, personality, employee morale, leadership style, and trust in leaders (Titisari, 20144: 15) Keywords: Work Motivation, Organizational Culture and Organizational Citizenship Behavior
Work Motivation, Organizational Culture and Organizational Citizenship Behavior
PENGARUH RETURN ON INVESTMENT (ROI) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PT SEMEN BATURAJA TBK
The research objective to be achieved in this research is to determine the effect of Return On Investment (ROI) and Return On Equity (ROE) on share prices at PT Semen Baturaja Tbk. Based on the research results, it shows that the multiple linear regression equation is Y= 122.577- 490.535 X1 + 504.939 X2. The correlation value between the Return On Investment (ROI) and Return On Equity (ROE) variables on share prices is 0.489, where the correlation between the independent variable and the dependent variable has a moderate correlation. The coefficient of determination or R Square value is 0.239 (23.9%), this shows the contribution of Return On Investment (ROI) and Return On Equity (ROE) to share prices is 23.9% while the other 76.1% is the contribution of other variables which was not examined in this study. The tcount value of the Return On Investment (ROI) variable is -2.030 < ttable of 2.0345, which means that there is no influence of Return On Investment (ROI) on the share price of PT Semen Baturaja Tbk. Meanwhile, the tcount value for the Return On Equity (ROE) variable is 2.415 > ttable 2.0345, this means that there is an influence of the Return On Equity (ROE) variable on the share price at PT Semen Baturaja Tbk. The Fcount value is 5.182 > Ftable 3.28, which means that there is an influence of the Return On Investment (ROI) and Return On Equity (ROE) variables on the share price of PT Semen Baturaja Tbk.
Return On Investment (ROI), Return On Equity (ROE), Harga Saham
STRATEGI PEMASARAN PADA PRODUK UMKM DI ERA DIGITAL DI KECAMATAN KEDOPOK KOTA PROBOLINGGO
Dengan zaman yang semakin berubah, perilaku konsumsi memasuki babak baru, terutama pada era digital. Produk atau layanan apa yang diminati sulit untuk ditebak. Bahkan model atau gaya konsumsi berubah, membuat segalanya menjadi lebih sulit. Dengan demikian dampaknya sudah terasa. Bukti era digital memberikan ruang bagi demokrasi konsumen adalah banyaknya toko dan supermarket yang tutup. Maka hanya ada satu cara adalah reformasi pemasaran. Penelitian ini dilakukan hanya mengidentifikasi strategi pemasaran produk pada Usaha Mikro Kecil dan Menengah (UMKM) pada era digital di Kota Probolinggo khususnya di Kecamatan Kedopok. Dengan metode penelitian bersifat kualitatif sebagai alat pengumpulan data melalui wawancara dan studi pustaka, Jumlah narasumber yang diambil dalam penelitian ini sebanyak 2 orang digunakan sebagai ilustrasi dari objek ini. Responden dalam penelitian ini yaitu pemilik UMKM yang telah menggunakan media digital sebagai strategi pemasaran produk. Data yang terkumpul dianalisis menggunakan teknik analisis deskriptif. Dalam hasil penelitian menunjukkan bahwa media sosial dan website yang terintegrasi dengan toko online yaitu strategi pemasaran produk yang paling efektif pada UMKM di Kecamatan Kedopok Kota Probolinggo.
Reformasi Digital, Strategi Pemasaran, UMKM.
ANALISIS KREDIT BERMASALAH TERHADAP PROFITABILITAS PADA PT BANK PERKREDITAN RAKYAT UTOMO MANUNGGAL SEJAHTERA SUMATERA SELATAN
The purpose of this study was to determine the non-performing loans on profitability at PT Bank Perkreditan Rakyat Utomo Manunggal Sejahtera, South Sumatra. The data analysis technique used in this study used qualitative and quantitative analysis. The data obtained using the case study method through two types of data, namely primary data which is data obtained directly from data sources with direct observation of secondary data which is supporting data obtained from other sources or through other intermediaries related to research. Based on the results of calculations from the analysis of non-performing loans (Non Performing Loans) on profitability as measured by Return On Assets and Return On Equity at PT Bank Perkreditan Rakyat Utomo Manunggal Sejahtera South Sumatra during 2016 to 2020 it can be concluded that non-performing loans (Non Performing Loans)) has an effect on Return On Assets (ROA) and Return On Equity (ROE). This is evidenced by the increase in the ratio of non-performing loans (Non Performing Loans) in 2018 by 0.01% (from NPL in 2017 of 0.25% to 0.26% in 2018), in 2019 an increase of 0.34% (from NPL in 2018 was 0.26% to 0.60% in 2019) and 2020 increased by 0.64% (from NPL in 2019 of 0.60% to 1.24% in 2020) which resulted in a decrease in the Return On ratio Assets (ROA) in 2018 was 0.01% (from ROA in 2017 of 3.51% to 3.50% in 2018), in 2019 decreased by 1% (from ROA in 2018 of 3.50% to 2 .50% in 2019) and 2020 decreased by 0.26% (from ROA in 2019 of 2.50% to 2.24% in 2020) and resulted in the Return On Equity (ROE) ratio in 2018 decreasing by 1, 55% (from ROE in 2017 of 35.22% to 33.67% in 2018), in 2019 decreased by 9.29% (from ROE in 2018 of 33.67% to 24.38% in 2019) and in 2020 decreased by 5.46% (da ri ROE in 2019 of 24.38% to 18.92% in 2020) which shows that the occurrence of non-performing loans (Non Performing Loans) causes the profit obtained from the proceeds of asset funding to decrease because banks do not get interest on loans disbursed, with If the profit is reduced then the amount of bank capital does not increase because one of the components of capital is the bank's profit
Manajemen Keuangan, Rasio Keuanggan, Rasio Profitabilitas, Kesehatan Bank, Kredit BermasalaH
PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN METODE BALANCE SCORECARD (Studi Kasus Haus Indonesia)
This research aims to determine the performance of HAUS Indonesia using the Balanced Scorecard approach. This research is descriptive research with a quantitative and qualitative approach using the Balanced Scorecard concept calculation for each Key Performance Indicator in four perspectives by comparing targets and achievements to produce the final score. The results of this research show that HAUS Indonesia's performance has achieved a good score or has achieved the specified target by getting a score of 3.322.
STUDI KELAYAKAN ASPEK TEKNIS DAN TEKNOLOGI UMKM RAKIK PISANG RAHMAT DI KABUPATEN AGAM
In advancing the productivity and efficiency of a business, a business feasibility study is needed to assess and analyze various aspects in the development of business operations. For this reason, this study aims to review the feasibility of business studies on the UMKM Rakik Pisang Rahmat in Agam Regency, which is engaged in the food industry. This type of research is descriptive research. Data collection techniques used in obtaining data are observation and interviews. The analytical method used is the analysis of technical and technological aspects. The results of the study show that the Rakik Pisang Rahmat business is in a strategic area which allows the business to increase effectiveness by managing the availability of raw materials and production capacity, but still uses traditional technology in its production activities, so that the Rakik Pisang Rahmat business is not feasible from a technical and technological perspective.
THE EFFECT OF TAXES, BONUS MECHANISMS, COMPANY SIZE, AND TUNNELING INCENTIVES ON THE IMPLEMENTATION OF TRANSFER PRICING
This study examines the effect of taxes, bonus mechanisms, tunneling incentives, and company size on transfer pricing decisions. This study uses secondary data using purposive sampling method. 30 non-financial companies listed on the Indonesia Stock Exchange in 2019-2022 were taken as samples in this study. The data analysis method used in this study is logistic regression through the SPSS 22 program for windows. The results of this study indicate that taxes, bonus mechanisms, tunneling incentives and company size have no significant effect on transfer pricing decisions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELANGGAN LISTRIK PASCABAYAR TIDAK BERALIH MENGGUNAKAN LISTRIK PRABAYAR PADA PT PLN (PERSERO) UNIT LAYANAN PELANGGAN BATURAJA
Penelitian ini membahas tentang Analisis faktor-faktor yang mempengaruhi pelanggan listrik pascabayar tidak beralih menggunakan listrik prabayar pada PT PLN (PERSERO) unit layanan pelanggan Baturaja. Tujuan yang ingin dicapai dalam penelitian ini adalah adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi pelanggan listrik pascabayar tidak beralih menggunakan listrik prabayar pada PT PLN (PERSERO) unit layanan pelanggan Baturaja. Metode yang digunakan dalam penelitian ini adalah metode deskriptif, dengan teknik analisis data kualitatif dan kuantitatif. Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan maka dapat disimpulkan bahwa dari persamaan regresi linear berganda yaitu Y=4,427-0,019X1+0,385X2+0,408X3. Nilai korelasi R adalah 0,780, sedangkan nilai koefisien determinasi (R Square) pada penelitian ini adalah sebesar 0,609. Hasil uji t diperoleh bahwa thitung < ttabel untuk variabel jumlah anggota keluaraga (X1), Kenyamanan (X2) tidak terdapat pengaruh secara parsial terhadap pelanggan listrik pascabayar PT PLN (PERSERO) Unit Layanan Pelanggan Baturaja. Sedangkan variabel pendapatan (X3) thitung > ttabel, artinya terdapat pengaruh secara parsial variabel pendapatan terhadap pelanggan listrik pascabayar PT PLN (PERSERO) Unit Layanan Pelanggan Baturaja. Hasil uji F didapatkan Fhitung >Ftabel artinya ada pengaruh jumlah anggota keluarga (X1), kenyamanan (X2) dan pendapatan (X3) terhadap pelanggan (Y) listrik pascabayar.
Jumlah Anggota Keluarga, Kenyamanan, Pendapatan dan Pelanggan.
ANALISIS PENERAPAN ACTIVITY BASED COSTING TERHADAP TINGKAT AKURASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PT TONGGAK AMPUH BATURAJA DI KABUPATEN OGAN KOMERING ULU
This research is entitled Analysis of the Application of Activity Based Costing to the Accuracy of Calculation of Cost of Production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. The formulation of the problem in this study is how to apply activity based costing to the level of accuracy in calculating the cost of production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. In this study using descriptive methods with data collection techniques by means of observation, interviews, documentation and literature study. The analysis technique used in this research is quantitative data analysis technique using activity based costing method. Based on the results of the research, the calculation of the cost of goods sold by the company does not explain in detail the imposition of the cost of production. Factory overhead costs are not allocated to each product in real terms but only use one cost driver. If it is seen from the cost of production which is calculated based on the activity based costing method and the company's method in 2022, the product has a cost difference from the company's method. This is because the charging of overhead costs in the activity based costing method is charged according to the activities consumed by the product, while the company's method of charging overhead costs is proportional to the number of units produced
Cost of Production, Activity Based Costing Method, Production Costs.
PENGARUH KOMPETENSI DAN PELATIHAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. POS INDONESIA (PERSERO) CABANG BATURAJA
This research discussed the influence of competency and job training on employees’ productivity at PT. Pos Indonesia (Persero) Baturaja Branch. The data collection technique used in this study was through distributing questionnaires. Total population of 30 employees. The data analysis technique used was Multiple Linear Regression. Based on the results of partial analysis, there was an influence of competency on employees’ work productivity at PT. Pos Indonesia (Persero) Baturaja Branch obtained t count 3.886 with ttable 2.051 because, tcount > ttable or 3.886 > 2.051, then the decision was Ho was rejected and Ha was accepted. Job training variables had an influence on employees’ work productivity at PT. Pos Indonesia (Persero) Baturaja Branch obtained tcount 7.064, because the value of tcount > ttable or 7.064 > 2.051, then the decision was Ho was rejected and Ha was accepted. Simultaneously it was found that there was an influence of competence and job training on employees’ work productivity at PT. Pos Indonesia (Persero) Baturaja Branch with an Fcount of 70.951. This could be seen from the ANOVA table which showed Fcount > Ftable (70.951 > 3.35) then Ho was rejected and Ha was accepted. The coefficient of determination (R2) obtained was 0.840. This showed that the contribution of competence and job training to work productivity was 84.0%, while the remaining 16.0% was influenced by other variables outside of this study, namely mindset, motivation, personality and work environment (Harras, 2020: 389).
Competency and Job Training, Work Productivity
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KOMUNIKASI INTERPERSONAL TERHADAP LOYALITAS KERJA GURU PADA SMA NEGERI 7 OKU DI KECAMATAN PENINJAUAN KABUPATEN OGAN KOMERING ULU
This study aims to determine the influence of intellectual intelligence, emotional intelligence and interpersonal communication at SMA Negeri 7 OKU in Peninjauan District, Ogan Komering Ulu Regency. In this study the method used is descriptive method and accidental sampling with a total sample of 49 respondents. By using multiple linear regression analysis, correlation coefficient analysis, the coefficient of determination hypothesis testing (t test and F test) and to test the research hypothesis used f test and t test. The results of the Determination Test obtained the contribution of the variables of intellectual intelligence (X1), emotional intelligence (X2) and interpersonal communication (X3) to teacher loyalty (Y), it was stated that the relationship was very strong, while the value of the coefficient of determination (R Square) was 0.857 or 85.7% . This value indicates that the contribution of the independent variables Intellectual Intelligence, Emotional Intelligence and Interpersonal Communication is 85.7% of the dependent variable Teacher Work Loyalty. Meanwhile, the remaining 14.3% is contributed by other factors not examined.
intellectual intelligence, emotional intelligence, interpersonal communication and teacher work loyalty
PENGARUH BEBAN KERJA TERHADAP KINERJA KARYAWAN MELALUI BURNOUT SEBAGAI VARIABEL MEDIASI
Human resources are important in a company. Human resources play an important role in providing services, so that the success or failure of a company is determined by its human resources. This study aims to determine the effect of workload on employee performance with burnout as a mediating variable at Fatimah Hospital in Lamongan, East of Java. The instrument used is a questionnaire. The population in this study were employees of Fatimah Hospital. A sample of 63 respondents was determined by probability sampling with a simple random sampling approach. The analyzed data used in this study is path analysis using the SPSS application program. The results showed that workload has a positive effect on bournout. Workload has a negative effect on employee performance. Bournout has a negative effect on employee performance. Burnout mediates the effect of workload on employee performance at Fatimah Hospital.
ANALISIS SISTEM KOMPENSASI BERDASARKAN METODE POINT SYSTEM PADA UKM MC
Pembayaran kompensasi memiliki fungsi strategis yang memberikan dampak signifikan pada fungsi sumber daya manusia dalam sebuah organisasi (Silaban & Syah, 2018). Sistem kompensasi dilakukan dengan mempertimbangkan UMK dan UMP dan menerapkan prinsip 3P (Pay for person, Pay for position, and Pay for performance). Penelitian ini bertujuan untuk mengidentifikasi sistem kompensasi dan memberikan rekomendasi perbaikan sistem kompensasi. Penelitian ini dilakukan pada UKM MC di bidang food and beverages dengan sampel sebanyak 21 karyawan. Data mengenai sistem kompensasi di UKM MC akan dianalisis dan melaksanakan evaluasi pembenahan berdasarkan 2 metode yaitu adhered dan overlapping. Hasil dari penelitian ini adalah gaji pokok yang diterima oleh karyawan masih belum ideal dan sebanyak 16 karyawan masih memiliki gaji yang berada dibawah UMK dan UMP.
adhered; compensation; overlapping; salary mapping; compensation system
STRATEGI PROMOSI DALAM MENINGKATKAN PENJUALAN PADA PLATFORM TIKTOK
Penelitian ini memiliki tujuan untuk mengetahui mengapa platform TikTok dapat digunakan sebagai media promosi dan strategi promosi apa yang dapat diterapkan pada platform TikTok. Penelitian ini menggunakan metode kualitatif, dengan melakukan analisis data dan observasi terhadap strategi promosi yang digunakan untuk meningkatkan penjualan di TikTok. Hasil penelitian menunjukkan bahwa Tiktok merupakan media sosial yang paling populer untuk melakukan kegiatan promosi. Salah satu akun yang membantu pelaku bisnis dalam mempromosikan usaha adalah akun TikTok angelarossari. Akun tersebut menyampaikan informasi seputar tempat di Yogyakarta dan menggunakan voice over yang khas dalam setiap video. Dapat disimpulkan bahwa TikTok adalah media promosi yang efektif untuk melakukan kegiatan pemasaran bagi para pelaku usaha untuk saat ini.
ANALISIS DAN PERBAIKAN SISTEM KOMPENSASI PADA KAFE ABC DENGAN SISTEM JOB POINT
Compensation is a factor that influences why and how people work in an organization. The research object of this group is Cafe ABC. ABC Café is a small and medium sized business engaged in the culinary field located in Pati Regency, Central Java. This UKM has 26 employees with 15 job titles including Restaurant Manager, R&D Manager, HR Manager, Head Kitchen, Head Service, Head Bar, Senior Chef, Junior Chef, Junior Barista, Purchasing Staff, Waitress, Social Media Admin, Cashier, Office Boy, Dishwasher. The research was conducted to analyze and educate the system for determining compensation for employees at the ABC Cafe in accordance with the Pati District Minimum Wage. The method for analyzing the compensation system is on the basis of job values ??and job grading through salary mapping analysis which consists of two methods, namely overlapping and adhered. Based on the results of the research, the Adhered method is the right method for the compensation system for ABC Café employees.
Analisis Pengaruh SWOT Pada PT. Coca-Cola Europacific Partners
The purpose of this study was to determine and analyze the effect of the SWOT analysis on PT. Coca Cola Europacific Partners. Considering that SWOT is a method for making decisions in the best way, and is also capable of being developed and implemented in a company. In this study the SWOT matrix is also used to provide an overview and analysis of both internal and external opportunities and threats that will be faced so that the company is more alert in dealing with these matters. The method used is to analyze how a company develops its SWOT strategy in a more structured and better way. SWOT is a tool for managers in developing four very important types of strategies, namely Strengths, Weaknesses Opportunities, Strengths Threats and Weak Threats. Through this SWOT, managers can also produce effective and efficient marketing strategies to advance the business in a sustainable manner. The hope of the article that we created is to find out about compiling a SWOT strategy in a very structured and good way by collecting data that has been analyzed.
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT IBU DAN ANAK AMANNA DI BATURAJA
The results of the study obtained a multiple linear regression equation Y = 5.622 + 0.291X1 + 0.437X2. The correlation value between the variables of work motivation (X1) and work discipline (X2) on employee performance (Y) is 0.716 in the interval scale range of 0.60 ? 0.799 meaning that the correlation between the independent variables is work motivation (X1) and work discipline (X2 ) on the dependent variable, namely employee performance (Y) is strong. The coefficient of determination (R Square) is 0.513. This shows that the contribution of work motivation (X1) and work discipline (X2) to employee performance (Y) is 51.3% while the remaining 48.7% is influenced or varied by other variables not included in this research model. The tcount value of work motivation (X1) is 3.415 > ttable 2.00247. Ho is rejected and Ha is accepted, which means that there is an influence of work motivation (X1) on the performance of employees at the Mother and Child Hospital in Baturaja. The tcount value of work discipline (X2) is 5.550 > ttable 2.00247 Ho is rejected and Ha is accepted, which means that there is an effect of work discipline (X2) on the performance of employees at the Mother and Child Hospital in Baturaja. The value of Fcount > Ftable is 29.992 > 3.15 meaning that Ho is rejected and Ha is accepted, meaning that there is an influence of work motivation (X1) and work discipline (X2) on the performance of employees at the Mother and Child Hospital in Baturaja
Work Motivation, Work Discipline, Employee Performance.
EFEKTIVITAS MANAJEMEN KREDIT (STUDI KASUS KOPERASI PRIMA DANA SARI DAN KOPERASI KARYA BERSAMA) DESA HUNGAYONA
Tujuan penelitian adalah untuk mengetahui efektivitas manajemen kredit pada koperasi (studi evaluasi pada Koperasi Prima dan Dana Sari dan Koperasi Karya Bersama) Desa Hungayonaa. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Perencanaan pihak manajemen lebih menekankan pada kesejahteraan konsumen dan mengembangkan modal usaha. (2) Pengorganisasian dalam mengorganisasikan sebuah usaha, harus disertai dengan tanggung jawab serta menjalin hubungan yang baik. (3)Pemberian kredit, ada beberapa prosedur diantaranya memiliki KTP, domisili yang tetap, memiliki usaha yang tetap, memiliki karakter yang baik dan kemampuan nasabah dalam membayar pinjaman. (4) Administrasi untuk pencatatan pembukuan masih menggunakan sistem manual dalam bentuk buku album. (5) Pengamatan kredit dilakukan dengan langkah pengamanan yaitu sejak perencanaan pemberian kredit kepada calon nasabah
Good Corporate Governance (GCG) di Rumah Sakit
Hospital is a comprehensive health service provider institution that provides inpatient services, outpatient services, diagnostic examinations (laboratory, radiology), physiotherapy services, emergency services, pharmacy and others. Hospital services are carried out by various health professionals and have specific roles in providing care to patients. In carrying out services to patients, good governance is needed so that services can run smoothly. Hospitals that implement good governance will have a positive impact on service quality and increase patient satisfaction. This article uses a systematic literature review method and aims to see the positive impact of good corporate governance implemented in hospitals. Literature search related to good corporate governance in hospitals through Google Scholar, and retrieved relevant articles published in 2013-2022. The results obtained in the literature review are (1) the success of implementing Good Corporate Governance in Hospitals is influenced by several factors, namely: organizational culture, company internal control, juridical factors and technical factors. Meanwhile (2) the positive impacts that the hospital gets due to implementing good corporate governance are: increasing employee motivation and performance, reducing the tendency of accounting fraud, increasing patient satisfaction, improving hospital performance.
Good Corporate Governance (GCG); Hospital; Positive Impact