Jurnal Bisnis dan Kewirausahaan最新文献_第2页

MEDIASI KETERLIBATAN KARYAWAN TERHADAP HUBUNGAN MANAJEMEN BAKAT DENGAN KINERJA PEGAWAI 员工参与对人才管理与员工绩效之间关系的中介作用

Jurnal Bisnis dan Kewirausahaan Pub Date : 2024-01-12 DOI: 10.37476/jbk.v13i1.4409

Atika Anggi Hafsara

引用次数: 0

ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI DESA SULAHO KECAMATAN LASUSUA KABUPATEN KOLAKA UTARA Akuntansi lingkungan di desa sulaho kecamatan lasusua kabupaten kolaka utara分析

Jurnal Bisnis dan Kewirausahaan Pub Date : 2024-01-12 DOI: 10.37476/jbk.v13i1.4376

Ahmad Hamid, Ilham Akbar Garusu, Kata Kunci, Penerapan, Akuntansi Lingkungan

{"title":"ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI DESA SULAHO KECAMATAN LASUSUA KABUPATEN KOLAKA UTARA","authors":"Ahmad Hamid, Ilham Akbar Garusu, Kata Kunci, Penerapan, Akuntansi Lingkungan","doi":"10.37476/jbk.v13i1.4376","DOIUrl":"https://doi.org/10.37476/jbk.v13i1.4376","url":null,"abstract":"Abstrak \u0000Akuntansi merupakan sebuah seni untuk mencatat, mengklasifikan, dan menjumlahkan nilai dari transaksi yang sudah dilakukan oleh perusahaan sebagai bagian dari pertanggungjawaban keuangan yang disajikan dalam bentuk sistematis. Penelitian ini dilakukan dengan tujuan untuk mengetahui Penerapan Akuntansi Lingkungan Di Desa Sulaho Kecamatan Lasusua Kabupaten Kolaka Utaras dengan menggunakan data sekunder dan wawancara. Hasil penelitian diperoleh bahwa Perusahaan tambang dalam mengidentifikasi biaya-biaya yang dikeluarkan untuk proses pengelolaan limbah belum maksimal karena biaya-biaya tersebut masih digabungkan dengan biaya serumpun, seperti biaya pengangkutan dan biaya pemusnahan untuk limbah padat dimasukan dalam belanja barang dan jasa yang termasuk dalam program kemitraan, untuk biaya limbah cair seperti biaya pemeliharaan dan biaya gaji pegawai termasuk dalam belanja barang dan jasa. Perusahaan tambang dalam melakukan pengukuran terhadap biaya-biaya yang terkait dengan proses pengelolaan limbah mengacu pada realisasi biaya sebelumnya dan sebesar biaya yang diperlukan dan pada realisasinya anggaran yang dikeluarkan tidak jauh berbeda. Perusahaan tambang membuat pengakuan transaksi akuntansi dengan metode akrual basis. Pengelolaan tambang dalam menyajikan biaya-biaya yang terkait dengan proses pengelolaan limbah rumah sakit menyajikannya dalam laporan keuangan umum, pihak rumah sakit tidak menyajikan biayabiaya yang terkait proses pengelolaan limbah kedalam laporan keuangan khusus. Perusahaan tambang dalam pengungkapannya untuk biaya pengelolaan limbah dimasukkan dalam Catatan atas Laporan Keuangan. Biaya lingkungan khususnya biaya yang dikeluarkan yang berkaitan dengan pengelolaan limbah diperlakukan sebagai biaya gaji pegawai dan belanja barang dan jasa. \u0000 \u0000Kata Kunci: Penerapan Akuntansi Lingkungan","PeriodicalId":32197,"journal":{"name":"Jurnal Bisnis dan Kewirausahaan","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509526","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}

引用次数: 0

PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MERANCANG PEKERJAAN KARYAWAN PADA PT. PERTANI (PERSERO) WILAYAH SULAWESI 人力资源管理在苏拉威西地区 PT.PERTANI（PERERERO）公司员工岗位设计中的作用

Jurnal Bisnis dan Kewirausahaan Pub Date : 2024-01-12 DOI: 10.37476/jbk.v13i1.4445

Nurjannah Fadila, Sitti Marhumi, Zalkha Soraya, Hasil dan, Pembahasan Hasil

{"title":"PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MERANCANG PEKERJAAN KARYAWAN PADA PT. PERTANI (PERSERO) WILAYAH SULAWESI","authors":"Nurjannah Fadila, Sitti Marhumi, Zalkha Soraya, Hasil dan, Pembahasan Hasil","doi":"10.37476/jbk.v13i1.4445","DOIUrl":"https://doi.org/10.37476/jbk.v13i1.4445","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui peran manajemen sumber daya manusia dalam merancang pekerjaan karyawan pada PT Pertani (Persero) Wilayah Sulawesi. Penelitian ini menggunakan jenis penelitian kualitatif dengan melihat Peran SDM dalam Merancang Pekerjaan Karyawan pada PT. Pertani (Persero) Wilayah Sulawesi. Dan teknik analisa yang digunakan yaitu menelaah data, reduksi data, menyusun data hasil reduksi, menyajikan data dan pemeriksaan keabsahan data serta penarikan kesimpulan kesimpulan. \u0000Hasil penelitian menunjukkan bahwa manajemen sumber daya manusia sangat berperan penting dalam kelangsungan berjalannya perusahaan. Dengan demikian Manajemen Sumber Daya Manusia (MSDM) harus menjamin bahwa perusahaan memiliki tenaga kerja handal, yang di lakukan saat merancang pekerjaan karyawan. Oleh karena Manajemen Sumber Daya Manusia merupakan hal yang sangat penting dalam menentukan faktor produksi, membangun dan mengembangkan perusahaan. Rancangan pekerjaan berdampak strategis terhadap karyawan yang pernah dibuat oleh pihak manajemen yaitu, Pengelolaan Sumber Daya Manusia yang sesuai dengan kebutuhan perusahaan, Pelatihan peningkatan wawasan dan pengenalan produk kepada semua pegawai serta Penghargaan terhadap karyawan yang memiliki dedikasi terhadap perusahaan. Adapun strategi yang bisa dilakukan dalam pengembangan SDM, adalah para karwayan harus terupgrade terhadap perkembangn zaman terutama perkembangan teknologi agar tidak ketinggalan. Salah satu upaya pengembangan adalah melakukan pelatihan terhadap karyawan.","PeriodicalId":32197,"journal":{"name":"Jurnal Bisnis dan Kewirausahaan","volume":"11 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509782","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}

引用次数: 0

ANALISIS SISTEM PENGENDALIAN INTERN PELAYANAN JASA DAN PIUTANG PADA PT. POS INDONESIA (PERSERO) MALANG 对 PT. POS INDONESIA (PERERERO) MALANG 公司服务和应收账款内部控制系统的分析

Jurnal Bisnis dan Kewirausahaan Pub Date : 2024-01-12 DOI: 10.37476/jbk.v13i1.4434

Imaniar Rizka, A. Handayani

{"title":"ANALISIS SISTEM PENGENDALIAN INTERN PELAYANAN JASA DAN PIUTANG PADA PT. POS INDONESIA (PERSERO) MALANG","authors":"Imaniar Rizka, A. Handayani","doi":"10.37476/jbk.v13i1.4434","DOIUrl":"https://doi.org/10.37476/jbk.v13i1.4434","url":null,"abstract":"Penelitian ini diharapkan dapat menentukan metodologi kerangka pengendalian internal dan menentukan apakah pengendalian internal telah berhasil dimanfaatkan dalam membantu pelaksanaan dan pencatatan piutang pada PT Pos Indonesia (Persero) Kota Malang. Tempat evaluasi ini dilakukan di PT Pos Indonesia (Persero) Kota Malang. Jenis penilaian yang digunakan jelas bersifat dinamis. Pengendalian internal menggunakan teknik reduksi data, penyajian data, dan konfirmasi data sebagai prosedur penilaian terhadap perubahan piutang PT Pos Indonesia (Persero). Jika dilihat dari hasil survei yang telah dilakukan, terlihat bahwa bagian pengendalian internal sesuai hipotesis COSO dalam meninjau tingkat ketepatan persetujuan telah berjalan dengan baik sejak SOP (Standar Teknik Kerja) dijalankan, dan terdapat adalah batas kredit tertinggi yang diterapkan oleh afiliasi. Jika dilihat dari sudut pandang komitmen yang terisolasi antara kemampuan mencatat piutang dan kemampuan memberikan kredit, dampak selanjutnya dari pengelompokan pertimbangan ini juga menunjukkan bahwa pengendalian ke dalam untuk memperkirakan tingkat pencatatan piutang cukup untuk mencegah pengurangan dari piutang.","PeriodicalId":32197,"journal":{"name":"Jurnal Bisnis dan Kewirausahaan","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140509431","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}

引用次数: 0

The Influence of Spiritual Leadership on Organizational Citizenship Behavior: Workplace Spirituality and Thriving at Work as Mediation 精神领导对组织公民行为的影响:工作场所精神和工作中的繁荣作为中介

Jurnal Bisnis dan Kewirausahaan Pub Date : 2023-11-14 DOI: 10.18196/jbti.v14i2.19799

Ramadhani Gafar Utama, Rr. Sri Handari Wahyuningsih, Arni Surwanti

{"title":"The Influence of Spiritual Leadership on Organizational Citizenship Behavior: Workplace Spirituality and Thriving at Work as Mediation","authors":"Ramadhani Gafar Utama, Rr. Sri Handari Wahyuningsih, Arni Surwanti","doi":"10.18196/jbti.v14i2.19799","DOIUrl":"https://doi.org/10.18196/jbti.v14i2.19799","url":null,"abstract":"This study looks at the mediating role of workplace spirituality and thriving at work on the influence of spiritual leadership on organizational citizenship behavior. The research subject used was teachers in Madrasah Mu'allimin Muhammadiyah Yogyakarta. The sampling technique used was saturated sampling, with 102 returned questionnaire answers. The data obtained were analyzed using SEM with PLS software. The results include (1) Spiritual leadership affected workplace spirituality, (2) Spiritual leadership affected thriving at work, (3) Workplace spirituality affected thriving at work, (4) Spiritual leadership affected organizational citizenship behavior, (5) Workplace spirituality affected organizational citizenship behavior, (6) Thriving at work affected organizational citizenship behavior, (7) Workplace spirituality mediated the influence of spiritual leadership on organizational citizenship behavior (8) Thriving at work mediated the influence of spiritual leadership on organizational citizenship behavior. Based on the results, organizational citizenship behavior could be improved with spiritual leadership, workplace spirituality, and thriving at work. Workplace spirituality and thriving at work as mediating variables could be applied to spiritual leadership approach methods to improve organizational citizenship behavior.","PeriodicalId":32197,"journal":{"name":"Jurnal Bisnis dan Kewirausahaan","volume":"43 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134992344","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}

引用次数: 0

How does Transformational Leadership Influence Creativity Through Job Satisfaction? 变革型领导如何通过工作满意度影响创造力?

Jurnal Bisnis dan Kewirausahaan Pub Date : 2023-11-10 DOI: 10.18196/jbti.v14i2.19688

Rizky Kurnia Hidayat, Heru Kurnianto Tjahjono

{"title":"How does Transformational Leadership Influence Creativity Through Job Satisfaction?","authors":"Rizky Kurnia Hidayat, Heru Kurnianto Tjahjono","doi":"10.18196/jbti.v14i2.19688","DOIUrl":"https://doi.org/10.18196/jbti.v14i2.19688","url":null,"abstract":"This research examined how transformational leadership affects creativity through job satisfaction. This study focuses on elementary school teachers as the research subject. A total of 10 elementary schools were selected as the population for the study. This study utilized a total sampling technique, involving all the teachers who work in the ten selected elementary schools as the research participants. In this study, 147 questionnaires were distributed, of which 130 questionnaires completed by teachers were considered usable. This study employed the AMOS 22 application program as the analytical tool for conducting Structural Equation Modelling (SEM) analysis. The analysis revealed that transformational leadership did not directly impact creativity. Transformational leadership had a positive and significant effect on job satisfaction. Job satisfaction had a positive and significant effect on creativity. Transformational leadership positively and significantly affected creativity through job satisfaction with a full mediation. The result has practical and meaningful implications for elementary school principals in fostering teachers’ creativity through transformational leadership and job satisfaction.","PeriodicalId":32197,"journal":{"name":"Jurnal Bisnis dan Kewirausahaan","volume":" 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135191803","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}

引用次数: 0

The Impact of Compensation, Organizational Commitment, and Job Satisfaction on Turnover Intention among Young Female Employees 薪酬、组织承诺、工作满意度对年轻女性员工离职倾向的影响

Jurnal Bisnis dan Kewirausahaan Pub Date : 2023-10-14 DOI: 10.18196/jbti.v14i2.19590

Muhammad Farid Wajdi, Arni Nafisa

{"title":"The Impact of Compensation, Organizational Commitment, and Job Satisfaction on Turnover Intention among Young Female Employees","authors":"Muhammad Farid Wajdi, Arni Nafisa","doi":"10.18196/jbti.v14i2.19590","DOIUrl":"https://doi.org/10.18196/jbti.v14i2.19590","url":null,"abstract":"This study meticulously examined the impact of compensation and organizational commitment on turnover intentions among young female employees, with job satisfaction as a mediating factor. The study's subject pool comprises young female employees aged between 19 and 25 in private healthcare institutions. Data collation entailed employing a Likert scale questionnaire, while the ensuing analysis adopted the Partial Least Squares Structural Equation Modelling (PLS-SEM) approach. The conclusions study proffered that compensation exerted a non-significant negative impact on turnover intentions, concurrently exerting a significant positive influence on job satisfaction. Organizational commitment yielded a notable and negative impact on turnover intentions, simultaneously engendering a marked positive impact on job satisfaction. Curiously, job satisfaction evinced a non-significant negative impact on turnover intentions. Further nuanced analyses revealed that compensation yielded a non-significant negative impact on turnover intentions via the intermediary of job satisfaction. Similarly, organizational commitment's influence on turnover intentions was insignificant when mediated through job satisfaction. This study's seminal contribution discovered that contrary to prevalent assumptions, especially for young female employees, when compensation could provide job satisfaction and is combined with organizational commitment, it will not affect turnover intentions directly or indirectly.","PeriodicalId":32197,"journal":{"name":"Jurnal Bisnis dan Kewirausahaan","volume":"250 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135804551","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}

引用次数: 0

The Role of Good Corporate Governance in The Timeliness of Financial Report Presentation 良好公司治理在财务报告呈报及时性中的作用

Jurnal Bisnis dan Kewirausahaan Pub Date : 2023-09-25 DOI: 10.18196/jbti.v14i2.19889

Julia Safitri, Suhartini Suhartini, Suhendri Suhendri

引用次数: 0

The Determinant Factors of Capital Structure in Cyclical Sector: Empirical Study from Indonesia 周期性行业资本结构的决定因素:来自印尼的实证研究

Jurnal Bisnis dan Kewirausahaan Pub Date : 2023-09-18 DOI: 10.18196/jbti.v14i2.19480

Heru Cahyo, Siti Muntahanah, Sodik Dwi Purnomo

引用次数: 0

The Effects of Cyberloafing on Organizational Commitment: The Role of Emotional Exhaustion and Job Overload 网络漫游对组织承诺的影响:情绪耗竭和工作超负荷的作用

Jurnal Bisnis dan Kewirausahaan Pub Date : 2023-09-04 DOI: 10.18196/jbti.v14i2.19486

Muafi Muafi

引用次数: 0