JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)最新文献

{"title":"LITERATURE STUDY: THE INFLUENCE OF SUCCESS DEEP WORK TEAM DEVELOPMENT INTERVENTION ORGANIZATIONAL DEVELOPMENT","authors":"Tiara Dea Andini, Lince Magriasti","doi":"10.37058/jem.v9i1.5848","DOIUrl":"https://doi.org/10.37058/jem.v9i1.5848","url":null,"abstract":"In the process of organizational development, every aspect undergoes changes both from within and from outside the organizational environment. To balance these changes, an organization makes the necessary interventions. One intervention that focuses on Human Resources is the Work Team Development Intervention. It is explained that teamwork and organizational members are the backbone of an organization. Without good cooperation or teamwork, an organization will not be ready to face change, let alone develop. Work team development is carried out by a leader, and carried out by organizational members who are part of the organization. To be able to produce good teamwork, organizational members must be able to interact and communicate well with each other, between groups, and with superiors. Good interaction produces good social relations in the organization, with this good relationship an organizational group can unite their voices and thoughts to jointly achieve organizational goals more efficiently and satisfactorily. This research was conducted using qualitative research methods with a descriptive approach, then data collection techniques using literature studies to find the effect of the success of the Work Team Coaching Intervention in an effort to develop the organization.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"77 4 Pt 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74578623","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}

{"title":"KEPUASAN FASILITAS KANTOR BAGI KINERJA KARYAWAN PT. ATOZ MANDIRI PERKASA","authors":"Aisyah Ainaya","doi":"10.59024/jise.v1i3.203","DOIUrl":"https://doi.org/10.59024/jise.v1i3.203","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kepuasan kinerja karyawan terhadap fasilitas kantor pada PT. ATOZ MANDIRI PERKASA. Untuk mengetahui pentingnya fasilitas kantor dalam meningkatkan kinerja kartyawan pada PT. ATOZ MANDIRI PERKASA. Penelitian ini menggunakan penelitian dengan metode kualitatif melalui pendekatan studi kasus. Teknik pengambilan data yang dilakukan melalui survey, dan pengamatan. Subyek penelitian 10 karyawan pada perusahaan PT. ATOZ MANDIRI PERKASA. Hasil penelitian yang sudah dilakukan peneliti menunjukan Fasilitas kantor memiliki dampak yang baik dalam meningkatkan kinerja karyawan Perusahaan PT. ATOZ MANDIRI PERKASA. Hal ini mengindikasi perusahaan untuk lebih memperhatikan dan memahami pemberian fasilitas apa yang yang diperlukan dan dibutuhkan guna menunjang keberlangsungan kinerja kerja karyawan, maka dapat meningkatkan kinerja karyawan dan tujuan perusahaan dapat tercapai.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82313800","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}

{"title":"PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN","authors":"Nareza Lazwardy Arafa, Mu’minatus Solichah","doi":"10.59024/jise.v1i3.201","DOIUrl":"https://doi.org/10.59024/jise.v1i3.201","url":null,"abstract":"This study aims to examine the effect of Profitability and Liquidity on Firm Value either directly or through Dividend Policy as a moderating variable in finance sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This type of research uses quantitative methods with secondary types. The population of this study is all annual financial reports of the finance sector listed on the Indonesia Stock Exchange in 2018-2020. The sample was selected using purposive sampling method and obtained 27 samples of annual financial statements. The method used in this research is Partial Least Square (PLS) through WarpPLS 7.0 software. The results show that Profitability has no significant effect on Firm Value. However, Liquidity has a significant and positive effect on Firm Value. Dividend Policy is not able to moderate Profitability and Liquidity on Firm Value.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77702640","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}

{"title":"PENGARUH PEMBAGIAN TUGAS DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA PEMERINTAHAN KECAMATAN SIBOLGA KOTA","authors":"Lenny Situmorang, Mansur Tanjung, Yacub Hutabarat","doi":"10.59024/jise.v1i3.185","DOIUrl":"https://doi.org/10.59024/jise.v1i3.185","url":null,"abstract":"The division of tasks is a series of activities carried out in order to determine what should be done or what the work is and who should do it. Competence is an ability to carry out or do a job that is based on skills and is supported by the work attitude demanded by the job. Competence denotes skills and knowledge characterized by professionalism. \u0000in this study, namely the formulation of whether the division of tasks and competencies jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence the division of tasks and competencies has on employee performance in the Sibolga Kota District Government. The provisional hypothesis is that the division of tasks and competencies has a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and used as a sample. Data collection techniques using library research and field research. The results of the research show that the division of labor and competency variables can influence the performance variables of employees in the Sibolga Kota District Government by 54.2%. The division of tasks and competencies jointly or simultaneously has a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially the division of labor and competence has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76416399","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}

{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY","authors":"Nur aini, Muhammad Aufa","doi":"10.59024/jise.v1i3.197","DOIUrl":"https://doi.org/10.59024/jise.v1i3.197","url":null,"abstract":"The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88520786","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}

{"title":"PENGARUH KONFLIK KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. MUJUR TIMBER SIBOLGA","authors":"Giot Marito Simatupang, Mansur Tanjung, Nurainun Hasibuan","doi":"10.59024/jise.v1i3.183","DOIUrl":"https://doi.org/10.59024/jise.v1i3.183","url":null,"abstract":"Writing this thesis aims to determine the effect of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The problem encountered in this study is the lack of a sense of mutual support in doing work as a team. \u0000               The formulation of the problem in this study is whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? While the purpose of this study was to find out whether there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga? The hypothesis put forward is that there is an influence of work conflict and workload on employee performance at PT. Lucky Timber Sibolga. The population in this study amounted to 525 people consisting of employees and contract employees, the sample in this study were 84 people. The data collection technique was carried out by distributing questionnaires. The data analysis technique used is quantitative analysis. \u0000               The results of the study found that work conflict and workload can affect employee performance at PT. It is known that Timber Sibolga has a coefficient of determination (R Square) of 0.605. Work conflict and workload together or simultaneously have a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where is the Fcount > Ftable value (61.931> 3.11). Partially, work conflict has a positive and significant effect on employee performance at PT. Lucky Timber Sibolga. Where the value of tcount = (5.461) is greater than the value of ttable (1.989), Partially the most dominant workload affects performance, meaning that the workload variable is more decisive in improving employee performance compared to work conflict. Where the value of tcount = (8.886) > ttable value (1.989 ). Multiple linear regression equation Y = 11.315 + 0.315X1 + 0.511X2 employee performance shows a positive direction. It is recommended for companies to always try to control conflicts that occur in employees, namely by providing solutions to every problem that occurs in employees.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82223834","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}

{"title":"PENGARUH RETURN ON EQUITY, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP ABNORMAL RETURN","authors":"Firda Safiroh, Mu'minatus Sholichah","doi":"10.59024/jise.v1i3.198","DOIUrl":"https://doi.org/10.59024/jise.v1i3.198","url":null,"abstract":"This study aims to determine the effect of Return on Equity, leverage, and dividend policy on abnormal return. This type of research is quantitative research using secondary data. Methods of collecting data from this study using the method of documentation. The sample in this study is companies listed on the Indonesia Stock Exchange and LQ45 indexed in 2019-2021. The sample was selected by purposive sampling method and obtanined 28 samples. The test is carried out using multiple linear regression using SPSS 24. The results of this research show that Return on Equity, and leverage has no significant effect on abnormal return. Dividend policy has a significant effect on abnormal return. This study has limited research variabels and research years.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"139 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76340142","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}

{"title":"PENGARUH KETERLIBATAN KERJA DAN PEMBAGIAN KERJA TERHADAP KINERJA PEGAWAI PADA PEMERINTAHAN KECAMATAN SIBOLGA KOTA","authors":"Harmoko W Purba, Mansur Tanjung, Yacub Hutabarat","doi":"10.59024/jise.v1i3.184","DOIUrl":"https://doi.org/10.59024/jise.v1i3.184","url":null,"abstract":"  \u0000The organization is a means or tool for achieving goals, as a vehicle (vehicle) for the activities of workers who work together in their efforts to achieve goals. These goals certainly differ from one another, for example, they can be in the form of social services, education improvement, career development and so on. Every activity carried out by an organization certainly requires various resources, such as capital, materials, and machinery. Existing resources will be meaningless if not managed properly. To manage it requires other resources, namely, human resources. \u0000The formulation of the problem in this study is the formulation of whether work involvement and division of labor jointly affect the performance of employees in the Sibolga Kota District Government? This study aims to determine how much influence work involvement and division of labor have on employee performance in the Sibolga Kota District Government. The temporary hypothesis is that work involvement and division of labor have a joint effect on the performance of employees in the Sibolga Kota District Government. The population is 85 people and is used as a sample. Data collection techniques using library research and field research. The results of the study show that the variables of work involvement and division of labor can affect the performance of employees in the Sibolga Kota District Government by 54.2%. Work involvement and division of labor jointly or simultaneously have a positive and significant effect on the performance of employees in the Sibolga Kota District Government. Where the Fcount value is greater than the Ftable value (38.510 > 3.11). Partially, work involvement has a positive and significant effect on employee performance in the Sibolga Kota District Government. Where the value of tcount = (2.373) is greater than the value of ttable (1.992), Partially the most dominant division of labor affects employee performance, meaning that the variable of division of labor is more decisive in improving employee performance compared to work involvement. Where the value of tcount = (4.453) is greater than the value of ttable (1.995).","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82131254","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}

{"title":"PENGARUH ETIKA KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN SIBOLGA SAMBAS","authors":"Tuti Alawiyah Tanjung, Kaharuddin, Rosmita Ambarita","doi":"10.59024/jise.v1i3.186","DOIUrl":"https://doi.org/10.59024/jise.v1i3.186","url":null,"abstract":"The formulation of the problem in this study is whether work ethics and work motivation have a positive and significant effect on employee performance at the Sibolga Sambas District Office. \u0000This study aims to determine the effect of work ethics and work motivation on employee performance at the Sibolga Sambas District Office. \u0000The sample in this study were all employees of Sibolga Sambas District, totaling 87 (eighty seven) people. The data analysis technique in this study is Multiple Linear Regression. \u0000The results of this study indicate: work ethics partially has a positive and significant effect on employee performance; Work motivation partially has a positive and significant effect on employee performance; Work ethics and work motivation partially have a positive and significant effect on employee performance.","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77766273","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}

{"title":"HUBUNGAN INTEGRITAS DAN DISIPLIN DALAM MENINGKATKAN KINERJA PEGAWAI PADA KANTOR SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA SIBOLGA","authors":"None Riska Apifah, None Kaharuddin, None Nelly A. Sinaga","doi":"10.59024/jise.v1i3.98","DOIUrl":"https://doi.org/10.59024/jise.v1i3.98","url":null,"abstract":"The formulation of the problem in this study is whether Integrity and Discipline have a positive and significant relationship to employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. This study aims to determine the relationship between integrity and discipline on employee performance at the Secretariat Office of the Regional People's Representative Council (DPRD) in Sibolga City. The sample in this study were all employees of the Secretariat of the Regional People's Representative Council (DPRD) of Sibolga City, totaling 39 (thirty nine) people. The type of research used in this research is the survey method, which is the method used to obtain data from certain natural places and the research collects data through observation, distribution of questionnaire documentation and interviews. The data analysis technique in this study is Multiple Linear Regression. The results of the regression analysis with the equation Y = 2.666 + 0.526 X1 + 0.397X2, it can be explained that a constant of 2.666 means that if Integrity (variable X1) and Discipline (variable X2) = 0, then the Performance variable Y = 2.666 and if Integrity (variable X1) and Discipline (variable X2) = 1, then performance (variable Y) = 3.589. From the F test (Simultaneous) or Ftest, Fcount is 21.941 > Ftable 3.259. Therefore Fcount 21.941 > Ftable 3.259, meaning that there is a significant influence between integrity and discipline on performance. So it can be concluded that integrity and significant influence on performance at the Secretariat Office of the Regional People's Representative Council (DPRD) of Sibolga City. Then the results of the F test, the hypothesis that the author examined from this study can be declared accepted. The results of this study indicate: Integrity partially has a positive and significant effect on employee performance; Discipline partially has a positive and significant effect on Employee Performance; Integrity and Discipline partially have a positive and significant effect on Employee Performance","PeriodicalId":14770,"journal":{"name":"JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135832867","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}