Jurnal Riset Ekonomi dan Bisnis最新文献

{"title":"PENGARUH WORK – LIFE BALANCE, KEPUASAN KERJA DAN WORK ENGAGEMENT TERHADAP TURNOVER INTENTIONS DENGAN MENTORING SEBAGAI VARIABEL MODERATING PADA KARYAWAN HOTEL DAFAM SEMARANG","authors":"Bernardus Ferry Wahyu Laksono, Paulus Wardoyo","doi":"10.26623/JREB.V12I1.1525","DOIUrl":"https://doi.org/10.26623/JREB.V12I1.1525","url":null,"abstract":"<div>Turnover intentions merupakan hal yang dihindari dari suatu organisasi, karena fenomena turnover memiliki biaya yang signifikan dan konsekuensi negatif lainnya untuk setiap organisasi. Penelitian ini ingin mengetahui pengaruh work – life balance, kepuasan kerja, work engagement terhadap turnover intentions, dan juga pengaruh work – life balance, kepuasan kerja, work engagement yang dimoderasi oleh mentoring terhadap turnover intentions.</div><div>Metode penelitian yang digunakan adalah menggunakan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini adalah metode kuesioner, dan skala pengumpulan data dengan skala likert. Data yang ada kemudian dianalisa menggunakan aplikasi smart-PLS versi 3.2.7.</div><div>Terdapat pengaruh negatif signifikan dari setiap variabel bebasnya. Hal ini menunjukkan bahwa setiap variabel baik Work – Life Balance, Kepuasan Kerja, Work Engagement, dan Mentoring telah berkontribusi menekan tingginya Turnover Intentions di Hotel Dafam Semarang. </div><div> </div><div> </div><div><div>Turnover intentions are avoided by an organization, because the turnover phenomenon has significant costs and other negative consequences for each organization. This study wanted to know the effect of work-life balance, job satisfaction, work engagement on turnover intentions, and also the effect of work-life balance, job satisfaction, work engagement which was moderated by mentoring towards turnover intentions.</div><div>The research method used is to use a quantitative approach. The method of data collection in this study is the questionnaire method, and the scale of data collection with the Likert scale. The data is then analyzed using the smart-PLS version 3.2.7 application.</div><div>There is a significant negative effect of each independent variable. This shows that each variable both Work - Life Balance, Job Satisfaction, Work Engagement, and Mentoring have contributed to suppressing the high turnover intensity at Dafam Hotel Semarang.</div></div><h1><em>Turnover intentions</em> merupakan hal yang dihindari dari suatu organisasi, karena fenomena turnover memiliki biaya yang signifikan dan konsekuensi negatif lainnya untuk setiap organisasi. Penelitian ini ingin mengetahui pengaruh <em>work – life balance</em>, kepuasan kerja, <em>work engagement</em> terhadap <em>turnover intentions</em>, dan juga pengaruh <em>work – life balance</em>, kepuasan kerja, <em>work engagement</em> yang dimoderasi oleh <em>mentoring</em> terhadap <em>turnover intentions</em>.</h1><h1>Metode penelitian yang digunakan adalah menggunakan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini adalah metode kuesioner, dan skala pengumpulan data dengan skala<em> likert</em>. Data yang ada kemudian dianalisa menggunakan aplikasi smart-PLS versi 3.2.7.</h1><span style=\"font-size: 10.0pt; mso-bidi-font-size: 11.0pt; font-family: 'Arno Pro','serif'; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ansi-lan","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44325444","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 MOTIVASI KERJA DALAM MENJEMBATANI ANTARA KARAKTERISTIK PEKERJAAN DAN KOMPENSASI TERHADAP KINERJA PEGAWAI NON ASN DI KECAMATAN PAKIS AJI, JEPARA","authors":"Indra Setyawan, Pahlawansyah Harahap","doi":"10.26623/JREB.V12I1.1527","DOIUrl":"https://doi.org/10.26623/JREB.V12I1.1527","url":null,"abstract":"<p>Tujuan dalam penelitian ini adalah untuk menganalisa pengaruh karakteristik pekerjaan dan kompensasi terhadap motivasi kerja, serta menganalisa pengaruh karakteristik pekerjaan, kompensasi dan motivasi kerja terhadap kinerja pegawai.</p><p>Populasi dalam penelitian ini adalah seluruh pegawai kelurahan non ASN di Kecamatan Pakis Aji, Jepara yang berjumlah 101 dengan metode penentuan sampel yang dipergunakan adalah sensus sampling, yang artinya keseluruhan jumlah populasi dijadikan sampel penelitian. Alat analisis menggunakan SEM (<em>struktur equitions modeling</em>)</p><p>Hasil penelitian membuktikan bahwa karakteristik pekerjaan dan kompensasi berpengaruh signifikan terhadap motivasi kerja. Karakteristik pekerjaan dan kompensasi tidak berpengaruh terhadap kinerja pegawai. Motivasi kerja berpengaruh signifikan terhadap kinerja pegawai.</p><p> </p><p>The purpose of this study is to analyze the effect of job characteristics and compensation on work motivation, and analyze the influence of job characteristics, compensation and work motivation on employee performance.</p><p>The population in this study were all employees of non-ASN urban villages in Pakis Aji Subdistrict, Jepara, which numbered 101 with the method of determining the sample used was census sampling, which means that the total population was used as the research sample. Analysis tools using SEM (structural modeling equations)</p><p>The results of the study prove that job characteristics and compensation have a significant effect on work motivation. Job characteristics and compensation do not affect employee performance. Work motivation has a significant effect on employee performance.</p><pre style=\"text-align: justify;\"><em><span style=\"font-size: 11.0pt; font-family: 'Times New Roman','serif';\">The purpose of this study is to analyze the effect of job characteristics and compensation on work motivation, and analyze the influence of job characteristics, compensation and work motivation on employee performance.</span></em></pre><pre style=\"text-align: justify;\"><em><span style=\"font-size: 11.0pt; font-family: 'Times New Roman','serif';\">               The population in this study were all employees of non-ASN urban villages in Pakis Aji Subdistrict, Jepara, which numbered 101 with the method of determining the sample used was census sampling, which means that the total population was used as the research sample. Analysis tools using SEM (structural modeling equations)</span></em></pre><span style=\"font-size: 11.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: Calibri; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\" lang=\"EN-US\">            The results of the study prove that job characteristics and compensation have a significant effect on work motivation. Job characteristics and compensation do not affect employee performance. Work motivation has a significant effect on employee performance.</span>","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42615106","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":"ANALISA PENGARUH PENGEMBANGAN KARIR DAN MOTIVASI EKSTRINSIK, MOTIVASI INTRINSIK TERHADAP KINERJA SDM DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING","authors":"A. Muni, Tati Nurhayati, Hardani Widhiastuti","doi":"10.26623/JREB.V11I3.1146","DOIUrl":"https://doi.org/10.26623/JREB.V11I3.1146","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan karir, motivasi ektrinsik, dan motivasi intrinsik terhadap kinerja SDM dengan kepuasan kerja sebagai variabel intervening.Responden yang digunakan adalah 60 karyawan pada Kantor Jasa Penilai Publik “Nirboyo Adiputro, Dewi Apriyanti & Rekan. Data penelitian dikumpulkan dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan Teknik Analisis Regresi Berganda, uji-t, dan analisis jalur.Berdasarkan hasil penelitian diketahui bahwa (1) Pengembangan karir mempengaruhi kepuasan kerja karyawan KJPP NDR (2) Motivasi ektrinsik mempengaruhi kepuasan kerja karyawan KJPP NDR (3) Motivasi intrinsik mempengaruhi kepuasan kerja karyawan KJPP NDR  (4) pengembangan karir mempengaruhi kinerja karyawan KJPP NDR (5) motivasi eksrinsik mempengaruhi kinerja karyawan KJPP NDR (6) motivasi intrinsik mempengaruhi kinerja karyawan KJPP NDR (7) kepuasan kerja mempengaruhi kinerja karyawan KJPP NDR This study aims to determine the effect of career development, motivation extrinsic and intrinsic motivation on the performance and job satisfaction as an intervening variable.The respondents used were 60 employees at the Public Appraisal Services Office \"Nirboyo Adiputro, Dewi Apriyanti & Partners. Research data was collected using a questionnaire. Data analysis was performed using Multiple Regression Analysis Techniques, t-test, and path analysis.Based on the results of the study it is known that (1) Career development affects the job satisfaction of KJPP NDR employees (2) Extrinsic motivation influences job satisfaction of KJPP NDR employees (3) Intrinsic motivation affects KJPP NDR employee job satisfaction (4) career development affects the performance of KJPP NDR employees  (5) extrinsic motivation affects the performance of KJPP NDR employees (6) intrinsic motivation affects the performance of KJPP NDR employees (7) job satisfaction affects the performance of KJPP NDR employees .","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48203445","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 KUALITAS JASA PERGURUAN TINGGI TERHADAP KEPUASAN DAN LOYALITAS MAHASISWA","authors":"Widya Iswara, Luki Adiati Pratomo","doi":"10.26623/JREB.V10I3.788","DOIUrl":"https://doi.org/10.26623/JREB.V10I3.788","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisa pengaruh kualitas jasa terhadap kepuasan dan loyalitas mahasiswa serta citra Perguruan Tinggi. Data diperoleh dengan cara menyebarkan kuisioner kepada  120 responden yaitu mahasiswa Universitas Trisakti. Data yang digunakan adalah data cross-sectional dan menggunakan purposive sampling sebagai metode pegambilan sampel. Alat analisis yang digunakan adalah Structural Equation Modeling (SEM). Hasil pengujian hipotesa menunjukkan bahwa aspek akademis, aspek non akademis dan reputasi  berpengaruh positif terhadap kepuasan mahasiswa, sedangkan aspek program dan akses tidak mempunyai pengaruh positif terhadap kepuasan mahasiswa. Kemudian kepuasan mahasiswa juga mempunyai pengaruh positif terhadap citra perguruan tinggi sementara kepuasan mahasiswa dan citra ternyata tidak mempunyai pengaruh positif terhadap loyalitas mahasiswa. Disarankan bagi Universitas Trisakti untuk memperkuat reputasi yang merupakan faktor terpenting dalam mempengaruhi kepuasan mahasiswa, serta mengembangkan strategi hubungan pemasaran agar dapat meningkatkan loyalitas mahasiswa. Untuk penelitian selanjutnya disarankan mengevaluasi penetapan harga (price fairness) dalam mencapai kepuasan dan loyalitas  mahasiswa.  .The purpose of this study is to analyze the impacts of higher education service quality towards student satisfaction and Loyalty, and student satisfaction towards university image and student loyalty. The data was gathered using questionnaires and was collected from 120  respondents who study at Trisakti University. The data was using cross-sectional and the sampling method was using purposive sampling. This research were using Structural Equation Modeling (SEM) as analysis method.The finding shows that academic aspects, non-academic aspects and reputation influenced  students satisfaction while program issues and access did not have impact on students satisfaction.  The other results proved that students satisfaction influence University image but surprisingly students satisfaction and University image did not have impact on students loyalty.  Very important for Trisakti University to improve their image because this is one strong factor in building students satisfaction, while they have to develop customer relationship management with their students and alumni to strengthen their students loyalty. To understand more student satisfaction, it advised to examine the price fairness as one possible factor in building students satisfaction and loyalty. ","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48682589","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 DISPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DENGAN TAMBAHAN PENGHASILAN PEGAWAI SEBAGAI VARIABEL MODERATING","authors":"Agustina Widia, Endang Rusdianti","doi":"10.26623/JREB.V11I3.1143","DOIUrl":"https://doi.org/10.26623/JREB.V11I3.1143","url":null,"abstract":"Tujuan penelitian yang ingin dicapai adalah : (1) Menganalisis dan mendiskripsikan pengaruh antara Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai Kecamatan Banyumanik Kota Semarang, (2) Menganalisis dan mendeskripsikan pengaruh Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai Kecamatan Banyumanik Kota Semarang yang dimoderasi oleh Tambahan Penghasilan Pegawai.          Jenis penelitian ini adalah penelitian eksplanatori atau penelitian yang menjelaskan. Populasi penelitiannya adalah seluruh pegawai di lingkungan Kecamatan Banyumanik Kota Semarang 130 orang. Responden sejumlah 130 orang dipilih menggunakan sensus.        Hasil penelitian dapat disimpulkan : (1) adanya pengaruh antara Disiplin Kerja terhadap Kinerja Pegawai sehingga hipotesis pertama dugaan terbukti atau dapat diterima; (2) adanya pengaruh antara Kepuasan Kerja terhadap Kinerja Pegawai isehingga hipotesis kedua terbukti atau dapat diterima; (3) Tambahan Penghasilan Pegawai sebagai variabel moderating pengaruh Disiplin kerja terhadap Kinerja Pegawai sehingga hipotesis ketiga terbukti atau dapat diterima; dan (4) Tambahan Penghasilan Pegawai sebagai variabel moderating pengaruh Kepuasan Kerja terhadap Kinerja Pegawai sehingga hipotesis keempat terbukti atau dapat diterima The research objectives to be achieved are: (1) Analyzing and describing the influence of Work Discipline and Job Satisfaction on the Performance of Banyumanik Subdistrict Semarang City Employees, (2) Analyzing and describing the effect of Work Discipline and Job Satisfaction on Employees Performance in Banyumanik District Semarang City moderated by Additional Employee Income.          This type of research is explanatory research or research that explains. The research population is all employees in the District Banyumanik Semarang City 130 people. 130 respondents were chosen using the census.          The results of this study can be concluded: (1) there is an influence between work discipline on employee performance so that the first hypothesis is suspected or acceptable; (2) the influence of Job Satisfaction on Employee Performance so that the second hypothesis is proven or acceptable; (3) Additional Employee Income as a moderating variable the influence of work discipline on employee performance so that the third hypothesis is proven or acceptable; and (4) Additional Employee Income as a moderating variable on the effect of Job Satisfaction on Employee Performance so that the fourth hypothesis is proven or acceptable.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44173298","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 REMUNERASI, KEPUASAN KERJA DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI DENGAN ORGANIZATIONAL CITIZEN BEHAVIOR SEBAGAI VARIABEL INTERVENING PADA SEKSI BPKB DITLANTAS POLDA JATENG","authors":"J. R. Ferdiyono, D. Santoso","doi":"10.26623/JREB.V11I3.1145","DOIUrl":"https://doi.org/10.26623/JREB.V11I3.1145","url":null,"abstract":"<p>Penelitian ini bertujuan untuk mengetahui pengaruh remunerasi, kepuasan kerja dan kepemimpinan transformasional terhadap kinerja anggota BPKB Ditlantas Polda Jateng melalui <em>organizational citizen behavior</em>sebagai variabel intervening.</p><p>Responden yang digunakan adalah 50 anggota bagian BPKB Ditlantas Polda Jateng. Data penelitian dikumpulkan dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan Teknik Analisis Regresi Berganda, uji-t, analisis jalur, dan sobel-test.</p><p>Berdasarkan hasil penelitian diketahui bahwa (1) terdapat pengaruh<strong> </strong>positif remunerasi terhadap <em>OCB</em> (2) Terdapat pengaruh<strong> </strong>positif kepuasan kerja terhadap <em>OCB</em>  (3) Terdapat pengaruh<strong> </strong>positif kepemimpinan transformasional terhadap <em>OCB</em> (4) Terdapat pengaruh<strong> </strong>positif remunerasi terhadap kinerja anggota BPKB Polda Jateng. (5) Terdapat pengaruh<strong> </strong>positif kepuasan kerja terhadap kinerja anggota BPKB Polda Jateng(6) Terdapat pengaruh<strong> </strong>positif kepemimpinan transformasional terhadap kinerja anggota BPKB Polda Jateng  (7) Terdapat pengaruh<strong> </strong>positif <em>OCB</em> terhadap kinerja anggota BPKB Polda Jateng.</p><p> </p><pre><em>This study aims to determine the effect of remuneration, job satisfaction and </em></pre><pre><em>transformational leadership on the performance of members of BPKB Ditlantas </em></pre><pre><em>of Central Java Regional Police through organizationa citizen behavior l as an </em></pre><pre><em>intervening variable.</em><em></em></pre><pre><em>The respondents used were 50 members of the BPKB Directorate of Central Java </em></pre><pre><em>Regional Police. Research data was collected using a questionnaire. Data analysis </em></pre><pre><em>was performed using Multiple Regression Analysis Techniques, t-test, path analysis, </em></pre><pre><em>and sobel-test.</em><em></em></pre><p><em>Based on the results of the study it is known that (1) there is a positive influence on remuneration on OCB (2) There is a positive influence on job satisfaction on OCB (3) There is a positive influence of transformational leadership on OCB (4) There is a positive influence of remuneration on the performance  (5) There is a positive influence on job satisfaction on the performance (t count = 2.236, probability (ρ) = 0.030). (6) There is a positive influence of transformational leadership on the performance (7) There is a positive influence of OCB on the performance of Central Java Police BPKB members</em></p>","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69039632","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":"ANALISIS PENGARUH RETURN ON EQUITY, FIRM SIZE, CURRENT RATIO DAN INSTITUTIONAL OWNERSHIP TERHADAP DIVIDEND PAYOUT RATIO DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING","authors":"Ika Rosyada Fitriati, M. Chabachib, Harjum Muharam","doi":"10.26623/JREB.V11I3.1142","DOIUrl":"https://doi.org/10.26623/JREB.V11I3.1142","url":null,"abstract":"<p>Penelitian ini bertujuan untuk mengujipengaruh variabel <em>return on equity, firm size, current ratio</em> dan <em>institutional ownership </em>terhadap <em>dividend payout ratio</em> dengan <em>debt to equity ratio </em>sebagai variabel <em>intervening.</em> Pengambilan sampel menggunakan <em>purposive sampling. </em>Data diambil dari <em>Indonesian Capital Market Directory </em>(ICMD). Uji kelayakan model menggunakan uji multikolinieritas, uji koefisien determinasi dan uji signifikansi. Teknk analisis menggunakan analisis jalur dan <em>sobel test.</em> Hasil penelitian ini menunjukkan bahwa <em>current ratio </em>dan <em>institutional ownership</em> berpengaruh negatif signifikan terhadap <em>debt to equity ratio, firm size</em> dan <em>current ratio </em>berpengaruh positif signifikan terhadap <em>dividend payout ratio, debt to equity ratio </em>berpengaruh negatif signifikan terhadap<em> dividend payout ratio </em>serta <em>debto equity ratio </em>mampu memediasi pengaruh <em>current ratio </em>terhadap <em>dividend payout ratio </em>dan pengaruh <em>institutional ownership </em>terhadap dividend <em>payout ratio.</em></p><p><em><br /></em></p><p><em><em>The aimed of this study is examine the effect of variable return on equity, firm size, current ratio and institutional ownership toward dividend payout ratio with debt to equity ratio as an intervening variable. Sampling using purposive sampling. Data taken from Indonesian Capital Market Directory (ICMD). The test of feasibility models using multicoliniarity test, coefficient determination test and test of significance. The analysis technique using path analysis and sobel test. The result of this study indicate that the current ratio and institutional ownership have significant negative effect on debt to equity ratio, firm size and current ratio have significant positive effect on dividend payout ratio, debt to equity ratio has significant negative effect on dividend payout ratio and the debt to equity ratio capable of mediating influence current ratio toward dividend payout ratio and the effect of institutional ownership toward dividend payout ratio.</em></em></p>","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45171002","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 PELAKSANAAN REFORMASI PERPAJAKAN","authors":"Oxy Mahendra Prabowo, I. Indarto","doi":"10.26623/JREB.V11I3.1144","DOIUrl":"https://doi.org/10.26623/JREB.V11I3.1144","url":null,"abstract":"Direktorat Jenderal Pajak telah melakukan perubahan yang bersifat menyeluruh dan komprehensif di segala bidang. Salah satunya melalui pelaksanaan reformasi perpajakan dengan pembentukan kantor yang menerapkan sistem administrasi perpajakan modern dengan didukung teknologi informasi terkini. Perubahan organisasi ini diharapkan akan meningkatkan kinerja pegawai serta meningkatkan profesionalisme dan integritas pegawai agar mampu memberikan pelayanan yang prima yang berorientasi pada kepuasan wajib pajak sehingga dapat mempermudah dan membantu wajib pajak dalam memenuhi kewajiban perpajakannya. Penelitian ini difokuskan untuk meneliti efektivitas pelaksanaan reformasi perpajakan di Lingkungan Kantor Pelayanan Pajak Pratama Demak.Narasumber dalam penelitian ini adalah pegawai dan wajib pajak di lingkungan Kantor Pelayanan Pajak Pratama Demak, serta Anggota Komisi XI Dewan Perwakilan Rakyat Republik Indonesia. Berdasarkan hasil penelitian, memperlihatkan bahwa pelaksanaan Reformasi Perpajakan di Kantor Pelayanan Pajak Pratama Demak sudah berjalan dengan baik. Melalui upaya-upaya peningkatan kualitas sumber daya manusia, manajemen sistem informasi terpadu, dan edukasi kepada wajib pajak yang berkesinambungan diharapkan Kantor Pelayanan Pajak Pratama Demak dapat meningkatkan kinerja dalam rangka pencapaian kepatuhan dan penerimaan pajak yang optimal. The Directorate General of Taxation has made changes that are comprehensive and comprehensive in all fields. One of them is through the implementation of tax reform with the establishment of an office that implements a modern tax administration system supported by the latest information technology. This organizational change is expected to improve employee performance and improve the professionalism and integrity of employees in order to be able to provide excellent service oriented to the satisfaction of taxpayers so as to facilitate and assist taxpayers in fulfilling their tax obligations. This study focused on examining the effectiveness of the implementation of tax reform in the Demak Primary Tax Office.The interviewees in this study were employees and taxpayers in the Demak Primary Tax Office, as well as Commission XI Member of the People’s Representative Council of the Republic of Indonesia. Based on the results of the study, it was shown that the implementation of Tax Reform in the Demak Primary Tax Office had gone well. Through efforts to improve the quality of human resources, integrated information system management, and education to sustainable taxpayers, it is expected that the Primary Demak Tax Service Office can improve performance in order to achieve optimal compliance and tax revenue","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44925695","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":"PERBANDINGAN KINERJA REKSA DANA SAHAM DENGAN METODE SHARPE, TREYNOR, DAN JENSEN","authors":"N. Darmayanti, Ni Putu Santi Suryantini, Henny Rahyuda, Sayu Ketut Sutrisna Dewi","doi":"10.26623/JREB.V11I2.1079","DOIUrl":"https://doi.org/10.26623/JREB.V11I2.1079","url":null,"abstract":"Reksa dana saham merupakan reksa dana yang menawarkan keuntungan yang tinggi namun juga memiliki risiko yang tinggi karena dipengaruhi oleh fluktuasi yakni penurunan harga saham yang dipengaruhi mekanisme pasar di bursa efek. Oleh karena itu para calon investor harus memiliki pengetahuan dalam memilih reksa dana mana yang akan dipilih. Dalam penelitian ini ingin membandingkan antara metode pengukuran kinerja Treynor, Sharpe, dan Jensen. Tujuan dari penelitian ini adalah untuk mengetahui ranking kinerja reksa dana saham yang dihasilkan menggunakan  ketiga metode tersebut, membandingkan kinerja reksa dana saham dengan suatu standar pengukuran (benchmark) yaitu kinerja IHSG, dan kemudian untuk mengetahui ada atau tidaknya perbedaan ranking yang dihasilkan oleh ketiga metode tersebut. Berdasarkan hasil penilaian kinerja dengan metode Sharpe, jika dibandingkan dengan IHSG sebagai benchmark, sebanyak 17 (18,5 persen)  reksa dana memiliki kinerja yang outperform atau kinerjanya di atas kinerja portofolio pasar. Sisanya sebanyak 75 reksa dana ditemukan underperform atau kinerjanya di bawah portofolio pasar. Hasil penilaian kinerja dengan metode Treynor dan Jensen, sebanyak 33 (35,87 persen) reksa dana memiliki kinerja yang outperform atau kinerjanya di atas kinerja portofolio pasar. Sisanya sebanyak 59 reksa dana ditemukan underperform. Reksa dana yang outperform dapat dipertimbangkan oleh investor sebagai alternatif investasi. Dari hasil pengujian statistik mengenai perbedaan ranking kinerja reksa dana dengan menggunakan metode Sharpe, Treynor, dan Jensen, dapat disimpulkan bahwa ketiga metode penilaian kinerja tidak menghasilkan ranking kinerja yang berbeda-beda secara signifikan Equity funds are mutual funds that offer high profits but also have a high risk because they are influenced by fluctuations in the decline in stock prices which are influenced by market mechanisms on the stock exchange. Therefore, potential investors must have knowledge in choosing which mutual fund to choose. In this study wanted to compare the performance measurement methods of Treynor, Sharpe, and Jensen. The purpose of this study was to determine the ranking performance of equity funds generated using these three methods, compare the performance of equity funds with a benchmark standard, namely the JCI performance, and then to find out whether or not there are ranking differences generated by these three methods. . Based on the results of the performance evaluation with the Sharpe method, when compared with the JCI as a benchmark, as many as 17 (18.5 percent) mutual funds have outperformed performance or performance above the market portfolio performance. The results of the performance appraisal with the Treynor and Jensen methods, as many as 33 (35.87 percent) mutual funds have outperformed performance or performance above the market portfolio performance. Mutual funds that are outperformed can be considered by investors as an alternative investment. From the results of s","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47803467","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":"UPAYA PENINGKATAN KOMPETENSI : DAMPAK PELATIHAN BERSUBSIDI SERTA PERAN INSTRUKTUR","authors":"Putri Eldyani, Paulus Wardoyo","doi":"10.26623/JREB.V11I2.1082","DOIUrl":"https://doi.org/10.26623/JREB.V11I2.1082","url":null,"abstract":"Studi ini membahas tentang peran pelatihan bersubsidi serta peran instruktur  bagi peningkatan kompetensi beserta dampaknya terhadap peningkatan kompetensi tenaga kerja. Populasi dalam penelitian ini adalah seluruh peserta pelatihan yang diselenggarakan oleh BBPLK Semarang, sedangkan jumlah responden 134 orang. Teknik sampling yang digunakan adalah  puprosive sampling. Data yang terkumpul selanjutnya diolah dengan menggunakan Smart PLS 2. Hasil penelitian menyimpulkan bahwa peran instruktur sangat berpengaruh dalam memotivasi peserta pelatihan yang sekaligus menjadi penentu dalam meningkatkan kompetensi pelatihan. This study discusses the role of subsidized training and the role of instructors in improving competence. The population in this study was all training participants held in BBPLK Semarang, while the number of respondents was 134 people. The sampling technique used is purposive sampling. The collected data is then processed using Smart PLS 2. The results of the study concluded that the role of the instructor was very influential in motivating the training participants as well as being a determinant in improving training competencies.","PeriodicalId":31922,"journal":{"name":"Jurnal Riset Ekonomi dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43600921","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}