{"title":"PENGARUH BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA KOPERASI SETIA USAHA KABUPATEN OGAN KOMERING ULU TIMUR","authors":"Arafik Arafik, Deni Kurniawan, M. Nasir","doi":"10.47232/aktual.v21i1.358","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.358","url":null,"abstract":"Permasalahan yang dihadapi Koperasi Setia Usaha Belitang OKU Timur bagaimana pengaruh organisasi terhadap produktivitas kerja karyawan, sedangkan tujuan pada skripsi ini adalah untuk mengetahui besarnya pengaruh budaya organisasi terhadap produktivitas kerja karyawan pada Koperasi Setia Usaha Belitang OKU Timur serta bentuk budaya organisasi yang dilakukan. Hipotesis yang diajukan adalah adanya pengaruh yang kuat antara budaya organisasi terhadap produktivitas kerja karyawan pada Koperasi Setia Usaha Belitang OKU Timur. Dari hasil perhitungan tersebut ternyata diperoleh r = 0,331. Setelah dikonsultasikan dengan standar konservatif ternyata 0,331 terletak antara 0,200 – 0,399 yang termasuk pada korelasi rendah. Kemudian untuk menjawab uji hipotesis yang diajukan pada bab sebelumnya mempunyai hubungan atau tidak, maka di uji dengan uji hipotesa dan didapat t hitung = 0,992. Sedangkan nilai t tabel pada tingkat kepercayaan 95% untuk ( n – 2 ) = 1,860. Maka dapat diketahui nilai t hitungnya 0,992 lebih kecil dari pada nilai t tabel yaitu = 1,860, dengan demikian berarti ( Ho ) dapat diterima dan ( Ha ) ditolak.
 Kata Kunci : Budaya Organisasi, Produktivitas kerja
 
 Abstract : The problems faced by the Setia Usaha Belitang OKU East Cooperative are how the influence of the organization on employee work productivity, while the purpose of this thesis is to determine the magnitude of the influence of organizational culture on employee work productivity at the Setia Usaha Belitang OKU East Cooperative and the forms of organizational culture that are carried out. The hypothesis put forward is that there is a strong influence between organizational culture on employee work productivity at the Setia Usaha Belitang Cooperative east OKU. From the results of these calculations it turns out that r = 0.331. After being consulted with a conservative standard it turns out that 0.331 lies between 0.200 – 0.399 which includes a low correlation. Then to answer the hypothesis test proposed in the previous chapter whether there is a relationship or not, then it is tested with a hypothesis test and obtained t count = 0.992. While the value of t table at the 95% confidence level for (n – 2) = 1.860. Then it can be seen that the calculated t value is 0.992 which is smaller than the t table value, namely = 1.860, thus meaning (Ho) can be accepted and (Ha) is rejected..
 Key Word : Organizational Culture, Work Productivity","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135656295","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 PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTAT DI BEI PERIODE 2018-2019","authors":"Stanislaus Adnanto Mastan, Chatarina Aurellia Chrysanti","doi":"10.47232/aktual.v21i2.365","DOIUrl":"https://doi.org/10.47232/aktual.v21i2.365","url":null,"abstract":"This study aims to analyze the impact of factors on tax evasion in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2019. Tax avoidance is the dependent variable, while profitability, leverage, and sales growth are the independent variables. Through purposive sampling, 106 data points from 52 companies that met the research criteria were analyzed using multiple regression analysis and SPSS 25 software. The results indicate that profitability significantly affects tax evasion, while leverage, sales growth, and capital intensity have no significant impact on tax evasion. In conclusion, this research enhances our understanding of tax evasion determinants in the Indonesian property and real estate sector. The findings suggest that companies with higher profitability are more likely to engage in tax evasion practices. Policymakers and tax authorities can utilize these insights to design targeted strategies against tax evasion in this specific industry. However, limitations in sample scope and time period necessitate caution in generalizing the results, warranting further research.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135755687","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 PENGARAHAN DAN KOORDINASI TERHADAP SEMANGAT KERJA PEGAWAI PADA DINAS PERHUBUNGAN KABUPATEN OKU","authors":"Sudin Sudin, Rahma Rahma","doi":"10.47232/aktual.v21i1.357","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.357","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis secara parsial maupun bersama – sama pengaruh pengarahan, koordinasi terhadap semangat kerja pegawai serta menganalisis variabel yang paling dominan dalam mempengaruhi semangat kerja pegawai Dinas Perhubungan Kabupaten OKU, Hasil analisis regresi dan korelasi antara pengarahan terhadap semangat kerja pegawai menunjukkan model regresi Ŷ = 10.080 + 1.005X1 + e dengan koefisien korelasi sebesar 0.806. Hasil analisis regresi dan korelasi antara koordinasi terhadap semangat kerja pegawai menunjukkan model regresi Ŷ = 25.573 + 0.575 X2 + e dengan koefisien korelasi sebesar 0.667. Hasil analisis regresi berganda dan korelasi antara pengarahan dan koordinasi secara bersama-sama terhadap semangat kerja menunjukkan model regresi Ŷ = 9.169 + 0.822X1 + 0.184X2 + e dengan koefisien korelasi sebesar 0.821 pada taraf kepercayaan 95% diperoleh pengertian bahwa pengarahan dan koordinasi secara simultan dapat memprediksi semangat kerja pegawai, hal ini dipertegas dari analisis koefisien determinasi (Adjusted Rsquare) sebesar 0.651 atau 65.1%. Penelitian ini dilakukan kepada 32 orang responden dengan metode analisis yang digunakan adalah analisis jalur dengan menggunakan software SPSS.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370028","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 KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN","authors":"Hotben Situmorang, Ade Andrianto Sihombing","doi":"10.47232/aktual.v21i1.380","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.380","url":null,"abstract":"The aim of this study was to examine the effect of service quality and price on customer loyalty at CV XYZ Semarang partially and simultaneously. This research was conducted because there were inconsistencies in the results of previous studies. The data used is secondary data using a sample of 96 samples. Sampling was carried out using purposive sampling. This study uses a quantitative approach and the analysis technique used is multiple linear regression analysis. The results showed that the independent variables of service quality and price on customer loyalty at CV XYZ Semarang partially and simultaneously.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370157","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 PENGAWASAN TERHADAP PENINGKATAN KINERJA KARYAWAN PADA KUD MITRA USAHA MARGOMULYO BELITANG OKU TİMUR","authors":"Sahlan Sahlan, Sri Sarwo Sari, Yusep Fatria","doi":"10.47232/aktual.v21i1.367","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.367","url":null,"abstract":"Permasalahan yang dihadapi KUD Mitra Usaha Margomulyo Belitang OKU Timur adalah bagaimana pengaruh pengawasan terhadap kinerja Karyawan, sedangkan tujuan pada skripsi ini adalah untuk mengetahui pengaruh pengawasan terhadap kinerja Karyawan. Hipotesis yang diajukan adalah Adanya pengaruh yang kuat antara pengawasan yang diberikan pimpinan terhadap peningkatan kinerja Karyawan pada KUD Mitra Usaha Margomulyo Belitang OKU Timur. Teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi, dan kuisioner serta studi kepustakaan. Dari hasil perhitungan diperoleh r = 0,689. Setelah dikonsultasikan dengan standar konservatif untuk mengetahui erat atau tidaknya hubungan tersebut ternyata terletak pada jarak antara 0,600 – 0,799. Hal ini dapat disimpulkan bahwa pengaruh pengawasan terhadap kinerja Karyawan pada KUD Mitra Usaha Margomulyo Belitang OKU Timur adalah mempunyai pengaruh yang kuat. Kemudian untuk menjawab uji hipotesis yang diajukan pada bab sebelumnya mempunyai hubungan atau tidak, maka di uji dengan uji hipotesa dan didapat t hitung = 2,69. Sedangkan nilai t tabel pada tingkat kepercayaan 95% untuk ( n – 2 ) = 1,860. Maka dapat diketahui nilai t hitungnya 2,69 lebih besar dari pada nilai t tabel yaitu = 1,860, dengan demikian berarti ( Ha ) dapat diterima dan ( Ho ) ditolak.Kata Kunci : Pengawasan, KinerjaAbstract : The problem faced by the Mitra Usaha village cooperative of Margomulyo Belitang OKU East is how supervision influences employee performance, while the purpose of this thesis is to determine the effect of supervision on employee performance. The hypothesis put forward is that there is a strong influence between the supervision given by the leadership on improving employee performance in the cooperative of the Mitra Usaha Margomulyo Belitang OKU east village unit. Data collection techniques were carried out by means of interviews, observation, documentation, and questionnaires as well as literature studies. From the calculation results obtained r = 0.689. After consulting with conservative standards to find out whether the relationship is close or not, it turns out that it lies at a distance between 0.600 – 0.799. It can be concluded that the influence of supervision on employee performance in the Mitra Usaha Margomulyo Belitang OKU East cooperative village unit has a strong influence. Then to answer the hypothesis test proposed in the previous chapter whether there is a relationship or not, then it is tested with a hypothesis test and it is obtained t count = 2.69. While the value of t table at the 95% confidence level for (n – 2) = 1.860. So it can be seen that the calculated t value is 2.69 greater than the t table value, namely = 1.860, thus meaning that (Ha) can be accepted and (Ho) is rejected.Key Words : Monitoring, Performance","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370158","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":"Menakar Faktor Determinan Kepuasan Pelanggan Di Rumah Makan Mbah Surip Semarang","authors":"Chalimah Sa’diyah, Witjaksono Eko Hartoto, Aprih Santoso","doi":"10.47232/aktual.v21i1.337","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.337","url":null,"abstract":"This study aims to examine the effect of perceived price, service quality, product quality on customer satisfaction at the Mbah Surip Restaurant in Semarang. The population is all customers at the Mbah Surip Restaurant in Semarang. A sample of 96 respondents used a purposive sampling technique. Methods of data collection through questionnaires and data analysis using SPSS 21, including tests: validity, reliability, classic assumption test, multiple regression analysis, hypothesis testing using the t test and R2 test. The results showed that the perception of price, service quality, and product quality had a positive and significant effect on customer satisfaction. Based on the coefficient of determination of 0.879, which means that 87.9 percent of the variable customer satisfaction can be explained by the variable price perception, service quality and product quality, while the remaining 12.1 percent is explained by other variables outside of this study.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370026","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}
Yuni Kartika, Rizki Kurnia Mahaputri, Bernardus Wishman S. Siregar
{"title":"TELAAH FAKTOR-FAKTOR PENGARUH STUKTUR MODAL PERUSAHAAN BLUE CHIP NON KEUANGAN DI BEI","authors":"Yuni Kartika, Rizki Kurnia Mahaputri, Bernardus Wishman S. Siregar","doi":"10.47232/aktual.v21i1.368","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.368","url":null,"abstract":"This study aims to determine the effect of firm size and liquidity on capital structure partially and simultaneously. This research was conducted because there were inconsistencies in the results of previous studies. The data used is secondary data using a sample of 67 samples of Non-Financial Blue Chip companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling was carried out using purposive sampling. This study uses a quantitative approach and the analysis technique used is multiple linear regression analysis. The results showed that the independent variables of firm size and liquidity had an effect on capital structure both partially and simultaneously.Keywords: Company Size, Liquidity, Capital Structure, Blue Chip, Non-financial ABSTRAKPenelitian bertujuan mengetahui pengaruh ukuran perusahaan dan likuiditas terhadap strukktur modal secara parsial dan simultan. Penelitian ini dilakukan karena terdapat ketidakkonsistenan hasil dari penelitian terdahulu. Data yang digunakan adalah data sekundur menggunakan sampel sebanyak 67 sampel perusahaan Blue Chip Non Keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020. Pengambilan sampel dilakukan dengan menggunakan purposive sampling. penelitian ini menggunakan pendekatan kuantatif dan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan variabel independen ukuran perusahaan dan likuiditas berpengaruh terhadap strukktur modal baik secara parsial dan maupun simultan.Kata Kunci : Ukuran Perusahaan, Likuiditas, Struktur Modal, Blue Chip, Non Keuangan","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369572","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}
Hepiana Patmarina, Moh. Oktaviannur, Reza Julian Akbar
{"title":"ANALISIS KOMPETENSI DALAM MENINGKATKAN KINERJA KARYAWAN PADA TOKO FRUIT SALAD LAMPUNG (FSL)","authors":"Hepiana Patmarina, Moh. Oktaviannur, Reza Julian Akbar","doi":"10.47232/aktual.v21i1.362","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.362","url":null,"abstract":"Tujuang.dilakukannya.penelititang.inni.adalah.Unttuk.mengaanxalisis dan mengestahui, jika kom,petensi dapat meningkatkan kinerja karyawan pada toko Fruit Salad Lampung dan menganalisis upaya peningkatan kinerja karyawan toko Fruit Salad Lampung. Namun kenyataan yang terlihat di toko fruit salad lampung adalah belum terciptanya keinginan dalam meningkatkan kualitas sdm, khususnya peningkatan profesionalisme dan kedisiplinan karyawan sehingga produktivitas kinerja menurun. Jenis-jenis penelitian, yang, digunakan yaitu penelitan kualitatif dengan pendekatan deskriptif, yaitu data disajikan dengan bentuk kalimat, dokumentasi, dan tidak ada angka. Informan pada penelitian ini adalah 6 orang, 1 pemilik toko dan 5 karyawan toko Fruit Salad Lampung. Hasil penelitian menunjukan (1) Kompetensi sangat dibutuhkan guna meningkatkan kinerja seorang karyawan. (2) Upaya peningkatan kinerja karyawan dengan mengadakan pelatihan dan memberi gaji yang sepadan. (3) Hasil kerja karyawan sudah memuaskan, tetapi masih terus untuk ditingkatkan. (4) Kompetensi karyawan Fruit Salad Lampung sudah baik, tetapi masih ada yang kurang disiplin waktu.Kata Kunci : Kompetensi’ & Kinerja Karyawan’ “ABSTRACT”The purpose of this study was to analyze and determine the effect of increasing competence on employee performance at Fruit Salad Lampung store and to analyze efforts to improve employee performance at Fruit Salad Lampung shop. However, the reality seen at the Lampung fruit salad shop is the desire to improve the quality of human resources has not yet been created, in particular to increase the professionalism and discipline of employees so that performance productivity decreases The type of research used is descriptive” qualitative research, namely data collected in the form of words, pictures, not numbers. The informants in this study were 6 people, 1 shop owner and 5 employees of Fruit Salad Lampung shop. The results of the study show (1) Competence is needed to improve the performance of an employee. (2) Efforts to increase employee performance by conducting training and providing commensurate salaries. (3) The work results of employees are satisfactory, but still need to be improved. (4) The competence of Fruit Salad Lampung employees is good, but there are still some who lack time discipline.Keywords: Competence, Employee Performance","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369872","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 Capacity Building Terhadap Kinerja Karyawan Yang Dimediasi Disiplin Kerja ( Studi Kasus Pada Karyawan PT. Barnum Inovasi Global Surabaya)","authors":"Anugrah Bagus Sugiharto, Syahri Ramadoan, Ni Nyoman Suli Asmara Yanti, Dasa Rahardjo Soesanto, Teguh Setiawan Wibowo","doi":"10.47232/aktual.v21i1.341","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.341","url":null,"abstract":"SDM memiliki peran penting dalam mencapai keberhasilan, karena fasilitas yang canggih dan lengkap belum merupakan jaminan akan berhasilnya suatu organisasi tanpa diimbangi oleh kualitas SDM yang akan memanfaatkan fasilitas tersebut.Penelitian ini dilakukan untuk mengetahui pengaruh capacity building terhadap kinerja karyawan yang dimediasi disiplin kerja( Studi Kasus Pada Karyawan PT. Barnum Inovasi Global Surabaya). Populasi yang digunakan adalah populasi seluruh karyawan Kantor PT. Barnum Inovasi Global Surabaya .Sampel yang digunakan adalah sampel jenuh. Output SPSS menunjukkan capacity building secara parsial berpengaruh positif dan signifikan terhadap kinerja karyawan. Variabel disiplin kerja tidak mampu memediasi hubungan antara capacity building terhadap kinerja karyawan.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370027","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}