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Journal : Accounting Progress

Pengaruh Tingkat Upah Terhadap Kinerja Pegawai Honorer Kabupaten Serdang Bedagai Dengan Kepuasan Kerja Sebagai Variabel Intervening Syafrizal, Rodi; Saragih, Jopinus Ramli
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.78

Abstract

This study aims to determine the extent of the influence of wage behavior on the performance of honorary employees of Serdang Bedagai with job satisfaction as an intervening variable. This study uses a quantitative method approach with path analysis techniques. The results of this study indicate that the path analysis test shows that there is a direct influence of the wage level variable on the performance variable of 0.370. Meanwhile, the indirect effect through the job satisfaction variable is 0.410 x 0.549 = 0.225. From the calculation results obtained, the indirect effect through the job satisfaction variable is greater than the direct effect on the Y variable. variables eligible for intervention.
Analisis Peluang Dan Tantangan Koperasi Desa Merah Putih Dalam Pemberdayaan Ekonomi Desa Syafrizal, Rodi; Aulia, Cindi; Hasyim, Liza Widya
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.287

Abstract

Rural-urban inequality remains a structural problem in national economic development. This disparity is characterized by low rural income, limited infrastructure, and weak human resource capacity. The "Koperasi Desa Merah Putih" (Red and White Village Cooperative) is present as a potential solution to bridge this gap through local economic empowerment. This study aims to analyze the opportunities and challenges faced by the cooperative in empowering the village economy. This research employs a descriptive qualitative approach with literature study and phenomenological analysis methods. The results indicate that the cooperative has significant opportunities in managing local natural resources and utilizing village funds for productive businesses. However, major challenges include low managerial capacity, limited capital access, and strict market competition with established private sectors. The study concludes that revitalization of the cooperative through human resource training, digitalization, and strategic partnerships is essential to strengthen the rural economic structure.
Co-Authors Abednego Ketaren Aisyah Siregar Anggi Pratiwi Sitoirus Anggi Pratiwi Sitorus Aulia, Cindi Ayu Zurlaini Damanik Ayu Zurlaini Damanik Ayu Zurlaini Damanik Baihaqi, Muhammad Iqbal Benhart Nainggolan Bestari Endayana Bobby Hartanto Cai Cen, Cia Candrasa, Limega Cici Puspaningrum Cici Puspaningrum Daniel Collyn Daniel Collyn Dewi Sundari Dewi Sundari Tanjung Dini Vientiany Edi Faisal Harahap Evida Rahimah Fitrianingsih Fitrianingsih Fitrianingsih, Fitrianingsih Gugum Mukdas Sudarjah Hasyim, Liza Widya Ilfi Rahmi Putri Kumala Vera Dewi Kumala Vera Dewi Kumala Vera Dewi L, Lilinesia Liza Widya Hasyim M. Yasir Nasution M.Tohir Ritonga Mariani Sinurat, Yenni Muallif Masyhuri Muhammad Luthfi Murbanto Sinaga Murbanto Sinaga Nainggolan, Benhard Nursaimatussaddiya Owen De Pinto Simanjuntak Porkas Sojuangon Lubis Pratiwi Sitorus, Anggi Putri, Jihan Hidayah Rakhmawati Purba Rangga Salam Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Rapat Piter Sony Hutauruk Rico Nur Ilham Rika Surianto Zalukhu Rika Surianto Zalukhu Rika Zaluku Riny Viri Insy Sinaga Risa Wininda Rumiris Siahaan Rusmewahni Rusmewahni Rusmewahni Rusmewahni, Rusmewahni Saparuddin Siregar Saragih, Jopinus Ramli Sarwoto Sarwoto, Sarwoto Sianipar, Christin Natalia Sinaga, Eka Mayastika Sri Winda Hardiyanti Damanik Sri Winda Hardiyanti Damanik Suci Etri Jayanti Suci Etri Jayanti Suci Etri Jayanti S Suci Etri Jayanti S Sugianto Suriana Suwadi Suwadi Suwadi Suwadi Tanjung, Dewi Sundari Vientiany, Dini Yenni Mariani Sinurat Yenni Mariani Sinurat Yenni Samri Juliati Nasution Yomeini M. Sagala Yomeini Margareth Sagala Yomeini Margareth Sagala Yomeini Sagala Zen, M. Afif Shahputra