{"title":"ANALISIS FAKTOR YANG MEMENGARUHI PERILAKU MANAJEMEN KEUANGAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL INTERVENING PADA ASN RSUD dr. H. KOESNADI BONDOWOSO","authors":"Achmad Arfandi, Karnadi Karnadi, Yudha Praja","doi":"10.36841/jme.v2i10.3716","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3716","url":null,"abstract":"Managing finances is very important for everyone; someone must manage well to balance income and expenses, meet life's needs and avoid getting caught in financial difficulties. This study aimed to analyze the role of locus of control in mediating financial knowledge and financial attitudes towards the financial management behaviour of ASN RSUD dr. H. Koesnadi Bondowoso. The population in this study were the State Civil Apparatus (ASN) of RSUD dr. H. Koesnadi Bondowoso. The sampling technique was determined by purposive sampling. This study's data analysis and hypothesis testing used the Structural Equation Model - Partial Least Square (PLS-SEM. The results of the direct effect hypothesis test using the Smart PLS 4.0 application show that financial knowledge has a significant positive effect on the locus of control, financial attitudes have a significant positive effect on the locus of control, financial knowledge has a significant positive effect on financial management behaviour, financial attitudes have a significant positive effect on financial management behaviour, locus of control has a positive but insignificant effect on financial management behaviour, financial knowledge on financial management behaviour through locus of control has a positive but insignificant effect, financial attitudes on financial management behaviour through locus of control has a positive but insignificant effect.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"10 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139276339","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}
Diah Restu Pratiwi, Karnadi Karnadi, Randika Fandiyanto
{"title":"PERANAN BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING PADA ASN RSUD WALUYO JATI KRAKSAAN","authors":"Diah Restu Pratiwi, Karnadi Karnadi, Randika Fandiyanto","doi":"10.36841/jme.v2i10.3659","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3659","url":null,"abstract":"In an organization, human resources are considered as an asset for organization because it has very important roles and functions for the success of the organization in achieving its goals. It is necessary to have Human Resource Management in achieving organizational goals. The purpose of this study was to analyze and examine the role of organizational culture and leadership style on job satisfaction through motivation as an intervening variable. The population in this study was the State Civil Apparatus of Public Hospital Waluyo Jati Kraksaan. The sampling technique used slovin’s formula. Data analysis and hypothesis testing in this study applied Partial Least Square Structural Equation Modeling (PLS-SEM). The results of direct effect hypothesis test using Smart PLS 3.0 application showed that organizational culture has a positive and significant effect on motivation, leadership style has a positive and significant effect on motivation, organizational culture has a positive but not significant effect on job satisfaction, leadership style has a positive and significant effect on Job satisfaction, motivation has a positive and significant effect on job satisfaction, organizational culture has a positive and significant effect on job satisfaction through motivation, leadership style has a positive and significant effect on job satisfaction through motivation.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"109 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313176","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 FASILITAS KERJA DAN DISIPLIN KERJA TERHADAP KINERJA ASN MELALUI KEPUASAN KERJA PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL SITUBONDO","authors":"M. A. Fikri, M. Arief, Minullah Minullah","doi":"10.36841/jme.v2i10.3668","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3668","url":null,"abstract":"Human resource management is the management and utilization of resources available in individual. This research used work facilities and work discipline variables as the independent variables and job satisfaction and performance as the dependent variables. The purpose of this research was to analyze and examine the influence of work facilities and work discipline on state civil apparatus performance through Job satisfaction at Civil Registry Service Office of Situbondo. The population in this study was 33 state civil apparatus and the sample used was 33 state civil apparatus at Civil Registry Service Office of Situbondo. The analysis and testing method in this research applied Partial Least Square - Structural Equation Modeling (PLS- SEM). The results of direct influence hypothesis test using Smart PLS 3.0 application reveale that work facilites have a negative but not significant influence on job satisfaction, work discipline has a significant positive influence on job satisfaction, work facilities have a negative but not significant influence on performance, work discipline has a significant positive influence on performance , job satisfaction has a significant positive influence on performance. The results of indirect influence hypothesis test showed that work facilities variable has no significant negative influence on performance through job satisfaction, work discipline has a significant positive influence on performance through job satisfaction.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313394","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 GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PERANGKAT DESA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA KANTOR DESA JANGKAR DAN DESA PALANGAN KABUPATEN SITUBONDO","authors":"Humam Mujib Arrasyd, Karnadi Karnadi, Minullah Minullah","doi":"10.36841/jme.v2i10.3658","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3658","url":null,"abstract":"Jangkar Village and Palangan Village are government organizations responsible for the administration of local government affairs and the interests of the local community in the tasks of development, order, peace, and supervision of regional development. The purpose of this study is to analyze and test the influence of leadership style and work environment on the performance of village officials with work motivation as an intervening variable in the Jangkar Village and Palangan Village Offices in Situbondo Regency. This research is explanatory research using non-probability sampling techniques. Data analysis and hypothesis testing in this study use the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the hypothesis testing for direct effects using the Smart PLS 3.0 application indicate that leadership style has a significant influence on work motivation, the work environment has a significant influence on work motivation, leadership style does not have a significant influence on performance, the work environment does not have a significant influence on performance, and work motivation has a significant influence on performance. The results of the hypothesis testing for indirect effects show that the leadership style variable on performance through work motivation has a positive but not significant influence, while the work environment on performance through work motivation has a significant positive influence.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313477","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 GAJI DAN INSENTIF TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA UD. DNL KECAMATAN BANYUPUTIH KABUPATEN SITUBONDO","authors":"Ahmad Atha’il Kafi, M. Arief, Siti Soeliha","doi":"10.36841/jme.v2i10.3660","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3660","url":null,"abstract":"Human resources are a strategic factor in all organizational activities because human resources are the primary support for implementing organizational goals. This study aimed to determine the effect of salary and incentives on performance with job satisfaction as an intervening variable at UD. DNL Banyuputih District, Situbondo Regency. The population in this study were all employees of UD. DNL Banyuputih District, Situbondo Regency, totaling 40 people. The sampling technique used in this study was a saturated sample. This study's data analysis and hypothesis testing used Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of direct influence hypothesis testing using the Smart PLS 3.0 application show that salary has an insignificant effect and impacts job satisfaction. Incentives have a significant effect and have an impact on Job Satisfaction. Salary has an insignificant effect and has an impact on performance. Incentives have an insignificant effect and have an impact on performance. Job satisfaction has a significant effect and has an impact on performance. Salary has a positive but insignificant effect on Employee Performance through Job Satisfaction. Incentives have a positive and significant effect on Employee Performance through Job Satisfaction.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"231 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139313265","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 PENGETAHUAN AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN BARANG MILIK DAERAH DENGAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Pada Dinas Kesehatan Kabupaten Bondowoso)","authors":"Akhmad Ribut Pribadi, Karnadi Karnadi, L. Sari","doi":"10.36841/jme.v2i10.3651","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3651","url":null,"abstract":"The government has issued a Minister of Home Affairs Regulation (Permendagri) related to the administration of Regional Property, Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments, that the accrual basis is an accounting basis in which economic transactions or accounting events are recognized and recorded, and presented in the financial report at the time the transaction occurs, and these regulations have begun to be implemented in the 2014 fiscal year. The lack of accounting knowledge for every Civil Servant (PNS) in Regional Apparatus Organizations (OPD) is due to the very low capability of Human Resources, especially in in the financial sector, so that it has an impact on the completion of recording Regional Property (BMD) which is included in the preparation of Regional Financial Reports (LKD). So the aim of this research is to analyze the influence of accounting knowledge and information technology on the use of accounting information systems and management of regional property at the Bondowoso District Health Service. The population in this study was property managers in the civil servant category at the Health Service office and 25 Community Health Centers in Bondowoso Regency. The population in this study consisted of 50 respondents. The sampling technique was determined by saturated sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 4.0 application, show that accounting knowledge has a significant positive effect on the accounting information system; Information technology has a significant positive effect on accounting information systems; Accounting knowledge has a significant positive effect on BMD Management; Information technology has a significant positive effect on BMD Management; Accounting information systems have a significant positive effect on BMD Management; Accounting knowledge on BMD Management through accounting information systems has a positive but not significant effect; Information technology on BMD management through accounting information systems has a significant positive effect.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315505","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 KOMITMEN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI ASN PADA KANTOR KECAMATAN MANGARAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING","authors":"Arik Febriyanto, M. Arief, Siti Soeliha","doi":"10.36841/jme.v2i10.3653","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3653","url":null,"abstract":"Information technology development has penetrated the government world, where almost all agencies have used technology in data processing and report-making. Information technology can overhaul a system so that the government becomes more transparent and accountable in providing and presenting services oriented to the public interest. The development of information technology in the government environment has an essential role in providing convenience in various aspects of public service activities. Implementing information technology into various public services in the government has strategic values and is considered capable of conquering difficulties in changing the work culture for the better. Based on the results of the analysis and discussion previously described, several conclusions can be drawn from the overall research results, namely as follows: Work commitment has a significant positive effect on job satisfaction, work environment has a significant positive effect on job satisfaction, work commitment has a significant positive effect on performance, work environment has a negative insignificant effect on performance, job satisfaction has a significant positive effect on performance, work commitment to performance through job satisfaction has a significant positive effect, work environment to performance through job satisfaction has a significant positive effect.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"33 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315687","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}
Wasilatul Rahmania, Ika Wahyuni, Triska Dewi Pramitasari
{"title":"PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2022","authors":"Wasilatul Rahmania, Ika Wahyuni, Triska Dewi Pramitasari","doi":"10.36841/jme.v2i10.3647","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3647","url":null,"abstract":"The purpose of this study is to determine the effect of Financial Distress and Leverage on company Value with Accounting Conservatism as an intervening variable in Food and Beverage Companies listed on the Indonesia Stock Exchange 2020-2022. The population in this study is all Food and Beverage Companies listed on the Indonesia Stock Exchange in 2020-2022, a total of 30 companies. The sampling technique for this study used purposive sampling so that 10 samples were used as data analysis. The Data analysis and hypothesis testing used the Smart PLS 3.0 application. The results of this study indicate that Financial Distress has a positive but not significant effect on Accounting Conservatism, Leverage has a positive but not significant effect on Accounting Conservatism, Financial Distress has a negative but significant effect on company Value, Leverage has a negative but significant effect on company Value, Accounting Conservatism has a positive but not significant effect significant to company Value, Financial Distress has a positive but not significant effect on company Value through Accounting Conservatism, Leverage has a negative but not significant effect on company Value through Accounting Conservatism.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315563","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":"PENGUKURAN DAN EVALUASI KINERJA PERUSAHAAN PADA PT. ARTANIAGA MEGAH GEMILANG LECES PROBOLINGGO DENGAN MENGGUNAKAN BALANCE SCORECARD","authors":"R. Haris, Karnadi Karnadi, Randika Fandiyanto","doi":"10.36841/jme.v2i10.3654","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3654","url":null,"abstract":"Performance is a large part of the company's achievements and increases the company's survival. Performance measurement in 2019 dimensions are measured using Balanced Scorecard with four perspectives as dimensions. The four perspectives in question are: Finance, Customers, Internal Business, Learning and Growth as measuring tools for measuring and evaluating PT. Artaniaga Megah Gemilang Leces Probolinggo. The evaluation results obtained from the Financial Perspective achieved net profit performance still under control with an achievement of 98.90% or Rp. 1,575,179,805,- this is control incoming materials very good, the Internal Bistin Perspective has a good impact on the Financial Perspective and is supported by good human resource competence so that this perspective between plans and realization has very good achievements, the Customer Perspective is supported by a dominant learning and growth perspective with competence in accordance with plans especially training hours per person per year (JOB), and adequate employee productivity and competency, Learning and Growth supports two perspectives, namely the Internal Business Perspective and the Customer Perspective. With learning and growth, it is very important to achieve JOP, productivity, competency, all starting with good and programmed training. In closing, the results of measurement and evaluation between plan and realization were generally achieved, with the end of measurement in 2019 at the beginning of the Covid 19 pandemic, but the company's performance was still under control and achieved according to plan.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315571","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}
Ilham Akbar, Lusiana Tulhusnah, Riska Ayu Pramesthi
{"title":"PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN NON MEDIS PADA RSUD. ASEMBAGUS SITUBONDO DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING","authors":"Ilham Akbar, Lusiana Tulhusnah, Riska Ayu Pramesthi","doi":"10.36841/jme.v2i10.3648","DOIUrl":"https://doi.org/10.36841/jme.v2i10.3648","url":null,"abstract":"The research objective is to determine the effect of work motivation and work discipline on the performance of non-medical employees at RSUD. Asembagus Situbondo with Job Satisfaction as an Intervening Variable. The sampling technique used in this study is a saturated sample with a total sample of 50 employees. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, show that work motivation has a positive and significant effect on job satisfaction, work discipline has a positive and significant effect on job satisfaction, work motivation has a positive and significant effect on employee performance, work discipline has a negative but significant effect on Employee performance, job satisfaction has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance through job satisfaction, work discipline has a positive and significant effect on employee performance through job satisfaction.","PeriodicalId":185887,"journal":{"name":"Jurnal Mahasiswa Entrepreneurship (JME)","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315567","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}