Jurnal Akuntansi, Manajemen dan Bisnis Digital最新文献

The Influence Of Human Resource Development On Human And Organizational Culture On Employee Performance Wyndham Opi Hotel Palembang 巨港温德姆欧比酒店人力资源开发对员工绩效的影响

Jurnal Akuntansi, Manajemen dan Bisnis Digital Pub Date : 2025-01-31 DOI: 10.37676/jambd.v4i1.8867

Rikky Iraawan, Esty Naruliza, Asma Mario

{"title":"The Influence Of Human Resource Development On Human And Organizational Culture On Employee Performance Wyndham Opi Hotel Palembang","authors":"Rikky Iraawan, Esty Naruliza, Asma Mario","doi":"10.37676/jambd.v4i1.8867","DOIUrl":"https://doi.org/10.37676/jambd.v4i1.8867","url":null,"abstract":"This study focuses on the analysis of the influence of organizational culture and human resource development on employee performance, both partially and simultaneously. The location of the study was at Wyndham Opi Hotel Palembang involving 78 employees as samples. Based on the results of the study, all statement items were declared valid because the calculated r value was greater than the r table of 0.1876. The research instrument was also proven reliable with a Cronbach's alpha value ≥ 0.6. The normality test showed that the data were normally distributed. The heteroscedasticity test through scatterplot indicated no symptoms of heteroscedasticity, marked by random distribution of points without a particular pattern. The multicollinearity test showed that no symptoms of multicollinearity were found because the VIF value of 4,250 was still below the threshold of 10. The F test (simultaneous) showed that the variables of human resource development and organizational culture together had a significant effect on employee performance, with a calculated F value of 98,142 greater than the F table of 2.37. The t-test (partial) also showed significant results, namely human resource development with a t count of 3.246 > 1.293 and a significance of 0.002 < 0.05, and organizational culture with a t count of 3.772 > 1.293 and a significance of 0.000 < 0.05. Human resource development contributed 32.5% to employee performance, while organizational culture contributed 39.9%. The coefficient of determination (R²) of 0.724 indicates that 72.4% of the variation in employee performance can be explained by these two variables, while the remaining 27.6% is influenced by other factors outside the model, such as leadership style and training.","PeriodicalId":514561,"journal":{"name":"Jurnal Akuntansi, Manajemen dan Bisnis Digital","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://jurnal.unived.ac.id/index.php/jambd/article/download/8867/6073","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147884725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Motor Vehicle Tax Compliance In Surakarta City 苏腊卡尔塔市机动车辆税收合规性的决定因素

Jurnal Akuntansi, Manajemen dan Bisnis Digital Pub Date : 2024-01-20 DOI: 10.37676/jambd.v3i1.5555

Afifah Hasna Sayyidah, Astuning Saharsini

引用次数: 0

Analisis Penyajian Penyusunan Laporan Keuangan Pada Kejaksaan Tinggi Bengkulu Tahun 2022 2022 年明古鲁高级检察院财务报表编制表述分析

Jurnal Akuntansi, Manajemen dan Bisnis Digital Pub Date : 2024-01-20 DOI: 10.37676/jambd.v3i1.5537

Khoirul Anwar, Neri Susanti, Nenden Restu Hidayah

{"title":"Analisis Penyajian Penyusunan Laporan Keuangan Pada Kejaksaan Tinggi Bengkulu Tahun 2022","authors":"Khoirul Anwar, Neri Susanti, Nenden Restu Hidayah","doi":"10.37676/jambd.v3i1.5537","DOIUrl":"https://doi.org/10.37676/jambd.v3i1.5537","url":null,"abstract":"Each Government Agency Work Unit carries out accounting for economic transactions that occur within the managed budget, to produce financial reports that provide information that is accurate, relevant, and can be understood by stakeholders, such as the general public, financial institutions, and other stakeholders, with implement the principles that must be applied in presenting government financial reports, such as the principle of compliance, the principle of exact amount, the principle of consistency, and the principle of full disclosure, guided by Government Accounting Standards. This study aims to analyze the conformity of financial reports at Bengkulu District Prosecutor's Office with Government Accounting Standards Number 71 of 2010. Collecting data regarding the presentation of reports using descriptive comparatives in the form of case studies at Bengkulu District Prosecutor's Office. Writing uses interview techniques and documentation techniques to collect the necessary data. The results of the research show that Bengkulu District Prosecutor's Office. for Fiscal Year 2022 has carried out the process of presenting financial reports in accordance with Government Accounting Standards Number 71 of 2010 and has been presented and used by financial report user groups in decision making. This research is expected to have an important impact on the Bengkulu District Prosecutor's Office in improving the presentation of financial reports.","PeriodicalId":514561,"journal":{"name":"Jurnal Akuntansi, Manajemen dan Bisnis Digital","volume":"138 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140501596","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 Effect of Human Resources Development on the Work Effectiveness of Employees of the Muara Enim Regency Cooperative, Small and Medium Enterprises Office 人力资源开发对穆拉埃尼姆地区中小型企业合作办公室员工工作效率的影响

Jurnal Akuntansi, Manajemen dan Bisnis Digital Pub Date : 2024-01-19 DOI: 10.37676/jambd.v3i1.5312

Evi Sulaini, Hardiyansyah Hardiyansyah, Nisma Aprini

{"title":"The Effect of Human Resources Development on the Work Effectiveness of Employees of the Muara Enim Regency Cooperative, Small and Medium Enterprises Office","authors":"Evi Sulaini, Hardiyansyah Hardiyansyah, Nisma Aprini","doi":"10.37676/jambd.v3i1.5312","DOIUrl":"https://doi.org/10.37676/jambd.v3i1.5312","url":null,"abstract":"This study aims to find out and analyze whether there is an influence of human resource development on the work effectiveness of employees of the Office of Cooperatives, Small and Medium Enterprises of Muara Enim Regency and to find out and analyze whether there is a positive and significant relationship between human resource development and work effectiveness of employees of the Office of Cooperatives , Small and Medium Enterprises Muara Enim Regency. The sample in this study were all employees of the Office of Cooperatives, Small and Medium Enterprises, Muara Enim Regency, totaling 32 people. So the sampling technique used in this study using saturated sampling method. Sampling is saturated, namely the technique of determining the sample if all members of the population will be sampled in research or can also be called a census in a small scope. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Data analysis techniques using validity test, reliability test, normality test. The analysis used was descriptive analysis and inferential analysis using statistical calculations with a simple linear regression formula, coefficient of Cooperatives, Small and Medium Enterprises of Muara Enim Regency. The results of the analysis show that human resource development has a fairly strong contribution to the work effectiveness of the employees of the Office of Cooperatives, Small and Medium Enterprises, Muara Enim Regency.","PeriodicalId":514561,"journal":{"name":"Jurnal Akuntansi, Manajemen dan Bisnis Digital","volume":"49 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140503173","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 Effect of Integrity, Quality of Human Resources, Job Attachment, Organizational Characteristics and Work Targets on the Work Effectiveness of UPTD Pasar Tanjung Enim Employees 诚信、人力资源质量、工作依恋、组织特征和工作目标对 UPTD Pasar Tanjung Enim 员工工作成效的影响

Jurnal Akuntansi, Manajemen dan Bisnis Digital Pub Date : 2024-01-19 DOI: 10.37676/jambd.v3i1.5311

Tri Jaya Saputra, Sulbahri Madjir, Darmin Darmin

{"title":"The Effect of Integrity, Quality of Human Resources, Job Attachment, Organizational Characteristics and Work Targets on the Work Effectiveness of UPTD Pasar Tanjung Enim Employees","authors":"Tri Jaya Saputra, Sulbahri Madjir, Darmin Darmin","doi":"10.37676/jambd.v3i1.5311","DOIUrl":"https://doi.org/10.37676/jambd.v3i1.5311","url":null,"abstract":"Research with the aim of knowing and analyzing the influence of integrity, quality of human resources, work engagement, organizational characteristics and work targets partially and simultaneously on the work effectiveness of employees of the Tanjung Enim Market Regional Technical Implementation Unit. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test, normality test. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial test simultaneous test and the coefficient of determination. Integrity has a significant effect on the effectiveness of the work of the Tanjung Enim Regional Technician Implementation Unit employees. The quality of Human Resources has a significant effect on the effectiveness of the work of the Tanjung Enim Market Regional Technician Implementation Unit employees. Work Engagement has a significant effect on the effectiveness of the work of the Tanjung Enim Market Regional Technician Implementation Unit employees. Organizational characteristics have a significant effect on the effectiveness of the work of the Tanjung Enim Regional Technician Implementation Unit employees. Work targets have a significant effect on the effectiveness of the work of the Tanjung Enim Market Regional Technician Implementation Unit employees. Integrity, Quality of Human Resources, Work Engagement, Organizational Characteristics and Work Targets have a significant effect together on the work effectiveness of employees of the Tanjung Enim Market Regional Technician Implementation Unit.","PeriodicalId":514561,"journal":{"name":"Jurnal Akuntansi, Manajemen dan Bisnis Digital","volume":"72 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140503427","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