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Analisis Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Kelurahan Jatimulya Periode Febuari 2022 - Juni 2022 Rukiyah, Sri; Waluya, Sri; Rachmawati, Budi
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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A company can progress or be destroyed due to the quality and behavior of the people in the company. Jatimulya village is an institution in the field of government, which is tasked with carrying out part of the government's authority which includes the fields of government, economy, development and people's welfare. The purpose of this study was to determine how much influence motivation and work discipline have on performance at the Jatimulya Village Office. motivation is a driving force in individuals to carry out certain activities in achieving goals by providing the right motivation, employees will be encouraged to do as much as possible in carrying out their duties and they believe that with the success of the organization in achieving its goals and objectives. work discipline is the attitude or behavior of someone who obeys the rules and norms that apply and consciously obeys all regulations as well as their duties and responsibilities. performance is linking work results with employee behavior. As a behavior, performance is an employee activity directed at carrying out the organizational tasks assigned to each employee. to determine which samples will be used as respondents / data sources, the most appropriate sampling (appropriate) uses an area sample technique of 35 people to conduct research. The result of the t test analysis (X1) is 1.862 which is smaller than the table value of 2.030. Then H0 is accepted and H1 is rejected, which means that work motivation has a positive and significant effect on employee performance. This states that if work motivation on employee performance is getting better, then their performance will also increase. The result of the t test analysis (X2) is 5.103 which is greater than the t table value of 2.030. Then H0 is rejected and H2 is accepted, which means that Work Discipline has a significant effect on Employee Performance. This states that if employee work discipline is getting better, then their performance will also increase. The results of the calculation of multiple linear regression analysis provide the results that, the variables of motivation (X1) and work discipline (X2) have a unidirectional relationship with employee performance (Y) at the Jatimulya Village Office, obtained a value of Y 5.110 + 0.227X1 + 0.638X2 which means that work discipline has a significant influence on employee performance. Simultaneously Motivation and Work Discipline have a positive and significant effect on Employee Performance at the Jatimulya Village Office. This can be proven by the significance value of the F test below 0.05, which means that the independent variable simultaneously affects the dependent variable. The coefficient of determination test of employee performance is 58.7% as indicated by the amount of R squer of 58.7% while the remaining 41.3% is influenced by other factors that are not included in the research model.

Analisis Pengakuan Biaya Berdasarkan Standar Akuntansi Keuangan dan Undang-Undang Perpajakan Dalam Penentuan Pajak Penghasilan Badan Terutang Pada CV Setia Kawan Abadi Kukuh Pangesti, Shalma; Natrion; Rachmawati, Budi
Mulia Pratama Vol 1 No 1 (2024): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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One of the largest state revenues is taxes. The amount of Corporate Income Tax is influenced by the costs that can be charged. Costs related to business activities are costs that are allowed to be charged in calculating Income Tax. This research was conducted at CV. Setia Kawan Abadi which is located at tpk. Ujung Menteng, Jl. Raya Bekasi no. Km.26, RT.1/RW.3, Cakung, City of East Jakarta. The research was carried out from March 2023 to May 2023. The sample in this study was the financial statements of CV. Setia Kawan Abadi in 2019 and 2020. There are differences in costs caused by the recognition of costs based on Financial Accounting Standards and the Tax Law. This study aims to find out how much the costs are based on Financial Accounting Standards in determining Corporate Income Tax Payable, how much costs are based on the Tax Law in determining Corporate Income Tax Payable and what is the comparison of cost recognition based on Financial Accounting Standards and the Tax Law in determining Tax Debt Agency Income. The data source used in this research is secondary data, namely data obtained from the company directly. The data collection techniques used are quantitative analysis and descriptive analysis. The results of this study are that costs are very influential in determining corporate income tax payable. Costs based on the 2019 Financial Accounting Standards are Rp. 2,763,770,349 while in 2020 it is Rp. 2,331,715,773. Costs based on the 2019 Tax Law amount to IDR 2,725,177,681 and in 2020 IDR. 2,308,979,191. The difference in costs based on the Financial Accounting Standards and the Tax Law in 2019 is Rp. 38,592,668 while the difference in 2020 is Rp. 22,736,582. The 2019 income tax payable is IDR 59,776,194 and the 2020 income tax is IDR 45,158,265. Thus it can be concluded that the greater the costs that can be charged, the smaller the Income Tax Payable, and vice versa.

Kompetensi Digital dan Inovasi Karyawan: Peran Moderasi Kepuasan Kerja (Studi padaUKM Kuliner Kota Bekasi) Yesi S., Reni; Rachmawati, Budi; Irdawati, Irdawati
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi digital terhadap inovasi karyawan,dengan kepuasan kerja sebagai variabel moderasi, pada UKM kuliner di Kota Bekasi. Penelitian menggunakanpendekatan kuantitatif dengan metode Partial Least Square-Structural Equation Modeling (PLS-SEM). Datadiperoleh melalui kuesioner dari 96 responden yang bekerja di UKM kuliner yang telah memanfaatkanteknologi digital. Hasil penelitian menunjukkan bahwa kompetensi digital memiliki pengaruh positif dansignifikan terhadap inovasi karyawan. Kompetensi digital juga berpengaruh signifikan terhadap kepuasankerja, sementara kepuasan kerja terbukti secara langsung meningkatkan inovasi karyawan. Namun, kepuasankerja tidak memoderasi hubungan antara kompetensi digital dan inovasi karyawan secara signifikan.Penelitian ini memberikan wawasan baru dengan menyoroti pentingnya kompetensi digital sebagai penggerakutama inovasi, khususnya dalam sektor UKM kuliner. Selain itu, temuan ini menunjukkan bahwa faktorkepuasan kerja memegang peran penting dalam mendukung inovasi, meskipun bukan sebagai mediator yangkuat. Penelitian ini memiliki implikasi praktis dalam pengembangan pelatihan digital dan strategi peningkatankepuasan kerja untuk mendukung daya saing UKM di era digital. Fokus pada UKM kuliner di Kota Bekasimenjadi kontribusi unik yang memperkaya literatur tentang pengelolaan sumber daya manusia di sektor ini.

Manipulative Behavior : The Main Female Character in Movie “Gone Girl” Sutrisno, Bejo; Ayuningsih, Diana; Rachmawati, Budi
JELL (Journal of English Language and Literature) STIBA-IEC Jakarta Vol 10 No 01 (2025): JELL STIBA IEC
Publisher : STIBA IEC JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37110/jell.v10i01.277

The aim of this research is to analyze and find out tactics of manipulators in a movie entitled Gone Girl. This movie tells about a Missouri couple who had a great life, but it all changed when their 5th wedding anniversary occurred. The story begins with Nick Dune’s wife, the Amazing Amy, has gone missing. Along with the process of investigation, it became blurred between Nick’s story and the investigation result. Nick suspected of killing his wife and he struggled for convincing the media. The writer used the qualitative method in this research. The researcher used the theory of manipulation behavior and emotionally abusive relationship. This analysis focuses on the main female character’s manipulative behavior that is shown from the storyline of the movie. The findings of this research are the tactics used by Amy are mostly lying and acting like a victim. She can make the situation seem that she is the victim being tortured by the people around her

Self-Control as a Mediator Between Financial Literacy and Saving Behavior in Generation Z Irdawati; S, Reni Yesi; Rachmawati, Budi
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.344

This study examines the determinants of saving behavior among Generation Z in Bekasi City, focusing on the influence of financial literacy and the mediating role of self-control. Using a quantitative approach, data were collected from 96 university students and analyzed through Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings reveal that financial literacy positively affects saving behavior both directly and indirectly via self-control, which partially mediates this relationship. Moreover, financial literacy significantly enhances self-control, and self-control itself strongly predicts saving behavior. These results underscore the importance of integrating behavioral components, such as self-control development, into financial education programs for young adults. The study contributes to a deeper understanding of how cognitive and psychological factors jointly influence financial decision-making in the digital age. Limitations include the cross-sectional design and limited geographic scope, suggesting future research to employ longitudinal methods and broader populations for generalizability.

Exploring Conversational and Conventional Implicatures in Sara Bareilles’ Songs: She Used to Be Mine and Brave Sutrisno, Bejo; Risa, Maya; Rachmawati, Budi
JELL (Journal of English Language and Literature) STIBA-IEC Jakarta Vol 10 No 02 (2025): JELL STIBA IEC
Publisher : STIBA IEC JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37110/jell.v10i02.310

This study investigates the role of implicature in shaping the interpretation and emotional impact of song lyrics, with a focus on Sara Bareilles’ "She Used to Be Mine" and "Brave". The objectives are threefold: (1) to examine how implicature contributes to lyrical meaning and emotional resonance, (2) to identify instances of implicature within the lyrics, and (3) to analyze the relationship between linguistic expression and thematic message. Adopting a qualitative research design and a content analysis approach, the study draws on two primary theoretical references: Analyzing Meaning: An Introduction to Semantics and Pragmatics (Textbooks in Language Sciences 5) for implicature characterization, and Grice’s Logic and Conversation as the principal framework for categorizing implicatures. The analysis identifies four types of implicature—Conventional Implicature (CI), Generalized Conversational Implicature (GCI), Particularized Conversational Implicature (PCI), and Scalar Implicature (SI)—present in both songs. Findings reveal that "She Used to Be Mine" predominantly employs Conventional Implicature (78%) and Scalar Implicature (60%), aligning with its introspective and reflective tone. In contrast, "Brave" relies more heavily on Generalized Conversational Implicature (56%) and Particularized Conversational Implicature (63%), reinforcing its motivational and empowering message. These results highlight the nuanced role of implicature in shaping both the interpretive depth and emotional impact of musical discourse.

STRATEGIES USED IN TRANSLATING IDIOMATIC EXPRESSIONS IN THE SUBTITLE OF “BEAUTY AND THE BEAST” MOVIE Sutrisno, Bejo; Lestari, Nindya Puji; Rachmawati, Budi
JELL (Journal of English Language and Literature) STIBA-IEC Jakarta Vol 8 No 02 (2023): JELL STIBA IEC
Publisher : STIBA IEC JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37110/jell.v8i02.192

In translating text, translators have to be able to transfer one language into another language based on the culture, grammar and idiom in order to make the translation accurate. Hence, this research analyzed idiomatic expressions in the subtitles of Beauty and the Beast movie. It aimed to identify the types of strategies used by the translator and the meaning of idiomatic expressions found in the movie. The writer designed this research as descriptive qualitative research. In the process of analyzing the data, the researcher focuses on Baker’s idiomatic translation strategies applied by the translator to translate idiomatic expressions in the subtitles of Beauty and The Beast movie, which are similar meaning and form strategies, similar meaning but dissimilar form, translation by paraphrasing and by omission. The results of this research showed that there were 10 data of idiomatic expressions, which are 3 data used idiomatic translation by similar meaning and form, 2 data used idiomatic translation by similar meaning but dissimilar form, 3 data used idiomatic translation by paraphrase, and 2 data used idiomatic translation by omission.

Racism as a Social Issue in Black Eyed Peas Song “Where is the Love?” Sutrisno, Bejo; Tantriana, Yulan Dewi; Rachmawati, Budi
JELL (Journal of English Language and Literature) STIBA-IEC Jakarta Vol 9 No 01 (2024): JELL STIBA IEC
Publisher : STIBA IEC JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37110/jell.v9i01.216

This research departs from the problems that occur related to racial discrimination that occurred in America. This study aims to examine the social issue surrounding the superiority of racist violence. Finding out the types of racism exist and describing how it is portrayed in the Black Eyed Peas song “Where is The Love?” are the goals of this study. Content analysis is a type of qualitative research that was employed in this research by the researcher. Unit analysis was used to gather data from the song through words and lyrics. The themes in the data were categorized, coded, and classified. Following that, the data were interpreted using the writer's point of view. The result showed that “Where is The Love?” song contained racism in the form of prejudice, and physical violence occur in the song. The “Where is The Love?” song represents racism in America because it was based on the tragedy happened in the past where Black Americans have been treated bad by the superiority.

Peran Mediasi Ganda Kredibilitas Merek dan Electronic Word of Mouth (e-WOM) dalam Efektivitas Influencer Marketing terhadap Keputusan Pembelian Konsumen Yesi S, Reni; Rachmawati, Budi; Sianturi, Murdan
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7065

This study aims to analyze the effects of influencer marketing, electronic word of mouth (e-WOM), and brand credibility on consumer purchase decisions, as well as to examine the dual mediating roles of brand credibility and e-WOM. A quantitative research approach was employed using a survey method involving 200 active social media users in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that influencer marketing has a positive and significant effect on consumer purchase decisions, brand credibility, and e-WOM. Brand credibility also shows a significant positive effect on purchase decisions, while e-WOM does not have a significant influence. The mediation analysis reveals that brand credibility significantly mediates the relationship between influencer marketing and consumer purchase decisions, whereas e-WOM does not. These findings highlight that the effectiveness of influencer marketing is primarily driven by its ability to build consumer trust and enhance brand credibility rather than by online buzz or social diffusion. Theoretically, this study reinforces the Source Credibility Theory and Trust Transfer Theory, while practically it provides insights for marketers to prioritize collaborations with authentic influencers whose values align with the brand.

The Effectiveness of the Direct Method in Enhancing Public Elementary Students’ Speaking Skills Sutrisno, Bejo; Sanusi, Silvia; Rachmawati, Budi
JELL (Journal of English Language and Literature) STIBA-IEC Jakarta Vol 11 No 01 (2026): JELL STIBA IEC
Publisher : STIBA IEC JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37110/jell.v11i01.342

This study examines the effectiveness of the Direct Method in improving elementary students’ English speaking skills and explores students’ responses toward learning English through this approach. The research was conducted at Bu Lani’s Tutor House in Depok and involved 12 first-grade students from public elementary schools. A mixed-methods design was employed, combining a quasi-experimental approach with descriptive qualitative analysis, in which the researcher also acted as the instructor. Data were collected through pre-tests and post-tests, classroom observations, and semi-structured interviews. Students’ speaking skills were assessed using five criteria: vocabulary, pronunciation, grammar, fluency, and consistency. The findings indicate a significant improvement in students’ speaking skills after 22 instructional sessions using the Direct Method. Pre-test results showed very low proficiency, with most students scoring 0 or 1 and a total score of 12. In contrast, post-test results demonstrated a substantial increase, reaching a total score of 140. Improvements were particularly evident in fluency, vocabulary, pronunciation, and consistency, although grammatical accuracy remained relatively challenging. Classroom observations confirmed steady progress throughout the learning process, as several students who initially struggled became able to initiate simple conversations using limited vocabulary. Interview results further revealed a positive change in students’ perceptions of English learning; initially viewed as confusing, English lessons became enjoyable through the use of games, songs, and realia. In conclusion, the Direct Method is effective in enhancing young learners’ English speaking skills and promoting positive attitudes toward English learning, even in non-bilingual educational settings.

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