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ANALISIS EFEK DUKUNGAN SOSIAL, BUDAYA ORGANISASI, DAN KOHESIVITAS KARYAWAN TERHADAP LOYALITAS KARYAWAN (Studi pada RS. Aisyiyah Kudus) Wazzar Achmad, Affan; Yuniawan, Ahyar
Diponegoro Journal of Management Volume 7, Nomor 4, Tahun 2018
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.731 KB)

Abstract

Employee loyalty can be recognized as one of the components that are needed by the organization. Employee loyalty has an impact on the psychological condition of each employee by giving loyalty to the organization. This study aims to examine and analyze the effects of social support, organizational culture, and employee cohesiveness on employee loyalty of Aisyiyah Kudus Hospital by using independent variables such as social support, organizational culture, and employee cohesiveness, as well as the dependent variable of employee loyalty.This research was conducted by survey method and through questionnaires to employees using random sampling method as many as 85 people. This study uses SPSS Statistics 21 software analysis tool. The data tests used include validity test, reliability test, classic assumption test, t test, F test, coefficient of determination (R2) and multiple linear regression analysis.The results of this study indicate that social support has a positive and significant impact on employee loyalty, organizational culture has a positive and significant impact on employee loyalty, and employee cohesiveness has a positive and significant impact on employee loyalty.
Effect of Financial Report Quality and Accounting Systems on MSME Performance with HR Competence Rizky Mulyani, Ulva; Rizki Salisa, Naila; Wazzar Achmad, Affan
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p317-325

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in regional economic development, particularly in areas such as Kudus Regency, where they serve as a backbone of local industry and employment. However, their performance is often constrained by limited financial management practices and a lack of competent human resources. This study examines the effect of financial statement quality and accounting system usage on the performance of MSMEs, with human resource competency as a moderating variable. Using a quantitative approach, data were collected through questionnaires from MSME actors in Kudus Regency, selected via simple random sampling. The analysis employed Moderated Regression Analysis (MRA). Results reveal that financial statement quality has a negative and insignificant effect on MSME performance, while accounting system usage has a positive and significant effect. Furthermore, human resource competency positively moderates the relationships between both financial statement quality and accounting system usage with MSME performance.