Journal of Law, Administration, and Social Science最新文献

{"title":"Penerapan ISAK 16 Pada Perjanjian Konsesi Jasa Studi Kasus: PT Indonesia Power","authors":"Ramadhan Try Adriansyah, R. Pangestu, Amrie Firmansyah","doi":"10.54957/jolas.v2i1.161","DOIUrl":"https://doi.org/10.54957/jolas.v2i1.161","url":null,"abstract":"This study aims to discuss whether an agreement or contract can be classified as a service concession agreement according to applicable accounting standards. The research was conducted using a qualitative method with a content analysis approach. The data used are the financial statements of PT Indonesia Power in 2020. The study results conclude that the application of service concession accounting at PT Indonesia Power has been carried out following the accounting standards set concerning service concession accounting, namely ISAK 16. Disclosures made by PT Indonesia Power are related to concession rights accounting is also appropriate and meets the characteristics of the disclosures regulated in the applicable financial accounting standards.\u0000Penelitian ini bertujuan untuk membahas apakah suatu perjanjian atau kontrak dapat diklasifikasikan sebagai suatu perjanjian konsesi jasa sesuai standar akuntansi yang berlaku. Penelitian yang dilakukan menggunakan metode kualitatif deskriptif dan analisis isi. Data yang digunakan adalah laporan keuangan PT Indonesia Power tahun 2020. Hasil penelitian menarik kesimpulan bahwa penerapan akuntansi konsesi jasa pada PT Indonesia Power pada penelitian ini telah dilakukan sesuai dengan standar akuntansi yang ditetapkan terkait dengan akuntansi konsesi jasa yakni ISAK 16. Pengungkapan yang dilakukan oleh PT Indonesia Power terkait dengan akuntansi hak konsesi juga sesuai dan memenuhi karakteristik pengungkapan yang diatur dalam standar akuntansi keuangan yang berlaku.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115926215","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":"Peran Perkembangan Teknologi Pada Profesi Akuntan Dalam Menghadapi Industri 4.0 Dan Society 5.0","authors":"Mufti Istal Thofa Bhakti Nurroji Sumadi, Raka Putra, Amrie Firmansyah","doi":"10.54957/jolas.v2i1.162","DOIUrl":"https://doi.org/10.54957/jolas.v2i1.162","url":null,"abstract":"This study aims to identify the impact of technological developments specifically on the accounting profession in line with the industrial revolution 4.0 and the start of society 5.0. The research was conducted using a qualitative method with a scoping review approach. The data used various previous studies related to this topic. The results show that with technological advances, especially technology which is the main pillar of the industrial revolution 4.0 and society 5.0, namely Big Data, Machine Learning, Internet of Things (IoT), Cyber Security, Artificial Intelligence, Cloud Computing, Robot Process Automation will change the pattern, ways, and habits of various professions in the world of work. One profession that will not escape the impact of technological developments in the accounting profession. The accounting profession that plays a major role in the financial sector and the economy will positively impact efficiency and effectiveness.\u0000Penelitian ini dilakukan untuk mengidentifikasi dampak ataupun peran berbagai teknologi secara spesifik terhadap profesi akuntan seiring dengan masuknya revolusi industri 4.0 serta mulai berjalannya era society 5.0. Penelitian dilakukan menggunakan metode scoping review melalui pendekatan secara kualitatif yang mengacu kepada berbagai penelitian terdahulu. Hasil penelitian menunjukkan bahwa dengan kemajuan teknologi terutama teknologi yang menjadi pilar utama revolusi industri 4.0 dan society 5.0, yaitu Big Data, Machine Learning, Internet of Things (IoT), Cyber Security, Artificial Intelligence, Computing Cloud, Robot Process Automation akan mengubah pola, cara, dan kebiasaan berbagai macam profesi dalam dunia kerja. Salah satu profesi yang tidak akan luput dari dampak perkembangan teknologi tersebut adalah profesi akuntan. Profesi akuntan yang berperan besar dalam sektor keuangan dan perekonomian akan mendapatkan dampak positif dalam hal efisiensi dan efektivitas.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122863273","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":"Tinjauan Hukum Administrasi Negara Terhadap Kepatuhan Wajib Pajak Dalam Program Pengungkapan Sukarela","authors":"Asyifa Tiara Ardin, Camelia Nur Adiningsih, Devi Rifqiyani Sofyan, Ferry Irawan","doi":"10.54957/jolas.v2i1.165","DOIUrl":"https://doi.org/10.54957/jolas.v2i1.165","url":null,"abstract":"The government's policy during the Covid-19 pandemic to provide social assistance funds taken from the State Budget, resulted in a deficit and taxes as the main instrument in supporting the state budget must play a multidimensional role. On the one hand, taxes are required to achieve the tax revenue target so that our APBN is healthy, but on the other hand, it must be sensitive and responsive in the economy. The government anticipates the worst possible scenarios for the state budget, thus implementing extraordinary measures to speed up the state budget recovery. Starting from this, tax reform is crucial. Tax governance must be better. One of them is Law Number 7 of 2021 concerning the harmonization of tax regulations. The Voluntary Disclosure Program (PPS) is one of the new provisions contained in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This program aims to improve voluntary taxpayer compliance which is carried out based on the principles of simplicity, legal certainty, and expediency. The data analysis technique used in this research is normative juridical which is aimed at written regulations or other legal materials. Normative legal research refers to various secondary legal materials, namely an inventory of various legal regulations, journals, and other written works, as well as related news articles. The purpose of this study is to obtain an overview of taxpayer compliance in the voluntary disclosure program from the perspective of state administrative law. The results showed that the procedure carried out by the tax authorities in order to improve tax compliance through voluntary disclosure program activities is one of the implementations of state administrative law.\u0000Kebijakan pemerintah saat pandemi Covid-19 untuk menyediakan dana bantuan sosial yang diambil dari APBN, mengakibatkan defisit dan pajak sebagai instrumen utama dalam penyokong APBN negara harus melakukan peran multidimensi. Di satu sisi pajak diminta untuk mencapai target penerimaan pajak agar APBN kita sehat, tapi di sisi lain harus peka dan responsif dalam perekonomian. Pemerintah mengantisipasi berbagai kemungkinan terburuk bagi APBN, sehingga menerapkan langkah yang luar biasa untuk melakukan pemulihan APBN dengan cepat. Berawal dari hal tersebut, maka reformasi pajak menjadi krusial. Tata kelola pajak harus menjadi lebih baik. Salah satunya adalah UU Nomor 7 Tahun 2021 tentang harmonisasi peraturan perpajakan. Program Pengungkapan Sukarela (PPS) menjadi salah satu ketentuan baru yang dimuat di dalam UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Program ini bertujuan untuk meningkatkan kepatuhan sukarela wajib pajak yang diselenggarakan berdasarkan asas kesederhanaan, kepastian hukum, serta kemanfaatan. Teknik analisis data yang digunakan dalam penelitian ini adalah yuridis normatif yang ditujukan pada peraturan tertulis atau bahan hukum lain. Penelitian hukum normatif mengacu pada berbagai bahan hukum sekunder, yaitu inventaris","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128165896","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":"Urgensi KUHD Dalam Menangani Risiko Kejahatan Siber Pada Transaksi E-Commerce","authors":"Eka Nadia Septiani Ady, Faiza Batrisya Nisrina, Fidyah Ramadhani, F. Irawan","doi":"10.54957/jolas.v2i1.166","DOIUrl":"https://doi.org/10.54957/jolas.v2i1.166","url":null,"abstract":"In this increasingly dynamic era of globalization, the conventional buying and selling system is slowly fading away because it does not accommodate the wishes of consumers who want to conduct transactions efficiently and flexibly using only computers or mobile phones and connected to the internet by opening online shopping sites. Thus, it can be concluded that the existence of e-commerce is the best and efficient solution for the community. However, in the current e-commerce era, many online transactions are at risk, one of which is the leakage of user data. When we surf the world of the internet we are very close to the possibility of data leakage. This study aims to determine the urgency of the general provisions of commercial law in dealing with cybercrime risks in the e-commerce era. The qualitative method with a juridical normative approach is the analytical method used in this study. The results of the study indicate that the General Provisions of Commercial Law require legal codification to adjust the provisions in accordance with the development and needs of the community. Suggestions in this study are that it is necessary to immediately complete the draft of the codification of the KUHD in order to create certainty and protection for consumer personal data.\u0000Di era globalisasi yang kian dinamis kini, sistem jual beli konvensional perlahan memudar karena tidak mengakomodasi keinginan para konsumen yang ingin melakukan transaksi dengan efisien dan fleksibel hanya dengan menggunakan sarana  komputer  atau handphone dan  terhubung jaringan internet dengan membuka situs-situs belanja online. Sehingga, dapat disimpulkan bahwa eksistensi perdagangan elektronik (e-commerce) menjadi solusi terbaik dan efisien bagi masyarakat. Namun, dalam era perdagangan elektronik kini banyak transaksi daring yang beresiko salah satunya adalah kebocoran data pengguna. Saat kita berselancar dengan dunia internet kita sangat dekat dengan adanya kemungkinan kebocoran data. Penelitian ini bertujuan untuk mengetahui urgensi ketentuan umum hukum dagang dalam menangani risiko cybercrime di era e-commerce. Metode kualitatif dengan pendekatan normatif yuridis adalah metode analisis yang digunakan dalam penelitian ini. Hasil dari penelitian menunjukkan bahwa Ketentuan Umum Hukum Dagang memerlukan kodifikasi hukum untuk menyesuaikan ketentuannya sudah sesuai dengan perkembangan dan kebutuhan masyarakat. Saran dalam penelitian ini adalah diperlukan segera penyelesaian rancangan kodifikasi KUHD agar terciptanya kepastian dan perlindungan bagi data pribadi konsumen.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133710043","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":"Strategi Inovasi Sebagai Upaya Pengembangan Usaha Frozen Food di Masa Pandemi","authors":"Riki Wahyudi, G. Mentari, Nanik Kustiningsih","doi":"10.54957/jolas.v2i1.90","DOIUrl":"https://doi.org/10.54957/jolas.v2i1.90","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis strategi bisnis dari LELEKU.ID Frozen Food pada masa pandemi covid-19 melalui pendekatan analisis SWOT (Strength, Weakness, Opportunity, Treath). Penelitian ini menggunakan metode deskriptif kualitatif dan wawancara, mengumpulkan informasi terkini, mengidentifikasi masalah sosial khususnya terkait ekonomi dan covid-19, serta mengidentifikasi pelaku usaha karena adanya pandemi covid-19. Penentuan strategi yang digunakan pada penelitian ini yaitu menggunakan tiga tahap analisis formulasi strategi yang akhirnya menghasilkan alternatif strategi prioritas. Hasil penelitian ini menunjukkan bahwa strategi yang digunakan LELEKU.ID Frozen Food yaitu berinovasi dengan berbagai olahan produk dari ikan lele, serta tidak menggunakan bahan berbahaya dan aman dikonsumsi. Alternatif utama strategi yang dipilih oleh LELEKU.ID Frozen Food mencantumkan alamat media sosial di sticker pada kemasan yang dapat meningkatkan kepercayaan konsumen dalam mengonsumsi produk usaha. Strategi ini dapat meningkatkan keunggulan bersaing antar UMKM di kondisi yang tidak menentu seperti saat ini.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121873872","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":"Urun Dana Eekuitas Sebagai Alternatif Pendanaan Dan Instrumen Investasi : Pendekatan Pemangku KepentinganINGAN","authors":"Mhd. Ricky Karunia Lubis, Muhammad Rizky, Galih Satriya Praptama","doi":"10.54957/jolas.v2i1.101","DOIUrl":"https://doi.org/10.54957/jolas.v2i1.101","url":null,"abstract":"Urun dana ekuitas merupakan fenomena baru di dunia keuangan, termasuk di Indonesia, yang muncul sebagai alternatif pendanaan bagi usaha rintisan dan instrumen investasi alternatif bagi investor. Urun dana ekuitas menyediakan kesempatan bagi usaha rintisan yang tidak memiliki rekam jejak, pengalaman manajemen, dan jaminan aset yang berkualitas untuk memperoleh pendanaan dari sekelompok investor. Studi ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi keberhasilan urun dana ekuitas dan tantangan yang dihadapi agar urun dana ekuitas dapat berkembang dan menjadi alternatif utama bagi usaha rintisan dan instrumen investasi alternatif bagi investor ritel. Studi ini menggunakan metode scoping review yang mengidentifikasi literatur secara mendalam dan menyeluruh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian. Urun dana ekuitas memiliki keunggulan komparatif, tetapi menghadapi tantangan yang jika dikelola dengan baik oleh pemangku kepentingan akan mempercepat pertumbuhannya sebagai alternatif pendanaan dan instrumen investasi. Penelitian ini menyimpulkan bahwa praktik urun dana ekuitas dapat berhasil hanya jika usaha rintisan yang berpartisipasi di dalamnya memiliki kualitas yang baik, sehingga akan semakin banyak investor yang berminat menyediakan pendanaan kepada mereka.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115473977","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":"Kepatuhan Wajib Pajak Pelaku Usaha Restoran Di Kabupaten Asahan","authors":"Abdillah Hamdi, Ferry Irawan","doi":"10.54957/jolas.v1i2.121","DOIUrl":"https://doi.org/10.54957/jolas.v1i2.121","url":null,"abstract":"Taxpayer compliance is one of the important elements in tax administration. This study aims to analyze the taxpayer compliance of restaurant business in Asahan Regency in terms of the implementation of income tax payments and tax reporting. The research method used is qualitative with a literature study approach and interviews with two sources from the taxpayers and the Directorate General of Taxes. The authors compares the theory of the factors that affect tax compliance with the reality of the difficulties faced by taxpayers in fulfilling tax compliance. The results of the study indicate that there are obstacles to achieving tax compliance both from the internal perspective of the taxpayer and the external perspective of the taxpayer.\u0000Kepatuhan wajib pajak merupakan salah satu unsur penting dalam administrasi perpajakan. Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak pelaku usaha restoran di Kabupaten Asahan dalam hal pelaksanaan pembayaran Pajak Penghasilan dan pelaporan pajaknya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur dan wawancara dengan dua orang narasumber dari pihak wajib pajak dan Direktorat Jenderal Pajak. Penulis membandingkan teori tentang faktor-faktor yang mempengaruhi kepatuhan pajak dengan realita kesulitan yang dihadapi oleh wajib pajak dalam memenuhi kepatuhan perpajakan. Hasil penelitian menunjukkan bahwa terdapat kendala untuk mencapai kepatuhan pajak baik dari perspektif internal wajib pajak dan perspektif eksternal wajib pajak.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126475425","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":"Peranan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Melalui Efektivitas Dan Kontribusi Terhadap Pendapatan Asli Daerah Kabupaten Situbondo","authors":"Mu’min Al-Mukhlisin, Galih Wicaksono, Venantya Asmandani","doi":"10.54957/jolas.v1i2.116","DOIUrl":"https://doi.org/10.54957/jolas.v1i2.116","url":null,"abstract":"This research is aimed at knowing the role of the Earth Tax and Rural and Urban Buildings (UN-P2) through its effectiveness and contribution to Regional Original Income (PAD) in Situbondo Regency. The study used descriptive quantitative methods. The type of data used is secondary data obtained from the Situbondo District Data Center Application. The data used is the target and realization of UN-P2 acceptance, the realization of PAD receipts in Situbondo Regency during 2018-2020. The results showed that the effectiveness of UN-P2 from year to year is still ineffective. While the contribution of UN-P2 to PAD is still very lacking every year. So that in the future so that the role of UN-P2 on PAD can be optimal, the Situbondo Regency Government needs to explore the potentials in the form of Earth Tax objects and Rural and Urban Buildings and conduct intensive tax socialization to improve UN P2 compliance on time with the appropriate amount .\u0000 \u0000Untuk memperkuat esensi dan posisi otonomi dalam menopang kapasitas fiskal daerah, pemerintah pusat memberikan wewenang kepada pemerintah daerah atas pungutan pajak daerah dan retribusi daerah sesuai dengan amanat Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini ditujukan untuk mengetahui peranan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) melalui efektivitas dan kontribusinya terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Situbondo. Penelitian ini menggunakan metode kuantitatif deskriptif. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Aplikasi Pusat Data Kabupaten Situbondo. Data yang digunakan adalah target dan realisasi penerimaan PBB-P2, realisasi penerimaan PAD di Kabupaten Situbondo selama tahun 2018-2020. Hasil penelitian menunjukan bahwa efektivitas PBB-P2 dari tahun ke tahun masih tidak efektif. Sedangkan kontribusi PBB-P2 terhadap PAD masih sangat kurang pada setiap tahunnya. Sehingga ke depannya agar peran PBB-P2 terhadap PAD dapat optimal, Pemerintah Kabupaten Situbondo perlu menggali potensi-potensi berupa obyek Pajak Bumi dan Bangunan Pedesaaan dan Perkotaan dan mengadakan sosialisasi perpajakan secara intensif untuk meningkatkan kepatuhan PBB P2 tepat waktu dengan jumlah yang sesuai.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129900215","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":"Efektivitas Penggunaan Customs-Excise Information System And Automation (CEISA) Manifes Outward","authors":"Tivara Merliana Putri, Muhammad Anshar Syamsuddin","doi":"10.54957/jolas.v1i2.115","DOIUrl":"https://doi.org/10.54957/jolas.v1i2.115","url":null,"abstract":"Penelitian ini bertujuan untuk mengukur efektivitas penggunaan Cuctoms-Excise Information System and Automation (CEISA) Manifes Outward dalam rangka proses administrasi Outward manifest di Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok. Sehingga dapat mengidentifkasi kendala dan permasalahan dalam proses bisnis Outward manifest di KPU BC Tipe A Tanjung Priok. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif deskriptif dengan mendeskripsikan data-data yang terkumpul. Hasil penelitian menunjukkan adanya korelasi antar variabel, selain itu semua hipotesis yang dibangun dalam penelitian gagal untuk ditolak.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114295987","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":"Determinan Kinerja Karyawan Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Nganjuk","authors":"Deni Wahyu EKA WIJAYA, Diah Ayu Septi Fauji","doi":"10.54957/jolas.v1i2.103","DOIUrl":"https://doi.org/10.54957/jolas.v1i2.103","url":null,"abstract":"This study aims to determine the effect of work discipline, work environment and competence on the performance of employees of the Community and Village Empowerment Service of Nganjuk Regency. In this study using quantitative research methods with data collection techniques through interviews, observation and questionnaires. Sampling in this study used a non-probability sampling technique. The population in this study were employees of the Community and Village Empowerment Service of Nganjuk Regency, amounting to 42 people. The analytical tools used in this research are validity test, reliability test, classical assumption test, multiple linear regression test, t-test and F-test. The results showed that work discipline and competence had a positive but not partially significant effect on employee performance, the work environment had a positive and partially significant effect on employee performance and work discipline, work environment, competence had a positive and significant effect simultaneously on employee performance.\u0000 \u0000Penelitian ini bertujuan untuk mengetahui pengaruh disiplin kerja, lingkungan kerja dan kompetensi terhadap kinerja karyawan Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Nganjuk. Dalam penelitian ini menggunakan metode penelitian kuantitatif dengan Teknik pengumpulan data melalui wawancara, observasi dan penyebaran kuesioner. Pengambilan sampel dalam penelitian ini menggunakan teknik nonprobability sampling. Populasi dalam penelitian ini adalah pegawai Dinas Pemberdayaan Masyarakay dan Desa Kabupaten Nganjuk yang berjumlah 42 orang. Alat analisis yang digunakan dalam penelitian ini ialah uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, uji-t dan uji-F. Hasil penelitian menunjukkan bahwa disiplin kerja dan kompetensi berpengaruh positif namun tidak signifikan secara parsial terhadap kinerja karyawan, lingkungan kerja berpengaruh positif dan signifikan secara parsial terhadap kinerja karyawan dan disiplin kerja, lingkungan kerja, kompetensi berpengaruh positif dan signifikan secara simultan terhadap kinerja karyawan.","PeriodicalId":237917,"journal":{"name":"Journal of Law, Administration, and Social Science","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130499239","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}