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All Journal Jurnal Riset Akuntansi dan Keuangan Devotion: Journal of Research and Community Service Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
ANANDA, ADE
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Economics, Econometrics & Finance

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PROFIT-LINKED PRODUCTIVITY PADA PENGOLAHAN MINYAK KELAPA SAWIT Ananda, Ade; Odang, Nilam Kemala
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2823

Abstract

Industri kelapa sawit menjadi salah satu penyedia lapangan kerja terbesar di Indonesia, yaitu sebesar 16 juta tenaga kerja. PT. Citra Indah Pertiwi sebagai salah satu perusahaan yang bergerak di bidang industri kelapa sawit tentunya harus berusaha agar kelapa sawit yang diproduksi bisa menghasilkan CPO yang berkualitas dan sesuai standar. Salah satu yang bisa dilakukan untuk dapat mengevaluasi hal tersebut adalah dengan melakukan pengukuran produktivitas. Penelitian ini bertujuan menganalisis produktivitas parsial yang digunakan perusahaan dan kemudian dibandingkan dengan melakukan pengukuran menggunakan profit-linked productivity untuk menganalisis perubahan laba dari setiap input yang digunakan. Penelitian ini dilakukan pada bulan Mei hingga Juni 2022 di PT. Citra Indah Pertiwi, Sumatera Utara. Pengolahan data dalam penelitian ini menggunakan analisis deskriptif kualitatif dengan triangulasi data dan menggunakan metode parsial serta profit-linked productivity dalam melakukan pengukuran produktivitas. Hasil penelitian menunjukkan produktivitas perusahaan berfluktuasi selama periode 2021 yang mengakibatkan laba total dari setiap input mengalami perubahan. Dengan melakukan pengukuran profit-linked productivity perusahaan bisa mengetahui input produktivitas yang dapat dievaluasi untuk ditingkatkan. Perbaikan serta penggunaan pada bahan baku, tenaga kerja, dan listrik yang efisien dapat meningkatkan produktivitas perusahaan sehingga laba juga dapat meningkat.
The Effect of Compensation and Flexible Work on Performance, Through Work-Life Balance and Motivation on Members of the Sub-district Election Committee (PPK) Ananda, Ade
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2940

Abstract

This study aims to analyze the effect of compensation and flexible work on the performance of members of the District Election Committee (PPK) in the Regional Head Election of Berau Regency, by considering the mediating role of work-life balance and motivation. The background of this study departs from the issue of human resource management in ad hoc institutions that have the potential to face policy inconsistencies, limited work standards, and the challenge of high workloads in a short time. This study uses a quantitative approach with an explanatory-associative design, involving all PPK members throughout Berau Regency as respondents (N = 104) through a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed with the help of SPSS.23 and covariance-based SEM modeling using AMOS.23. The results showed that compensation had a positive and significant effect on work-life balance, while flexible work had a positive and significant effect on motivation. However, neither compensation nor flexible work, as well as the two mediators (work-life balance and motivation), were proven to have a significant effect on performance. Thus, improving performance is not enough just by improving the compensation system or work flexibility, but requires a more comprehensive approach, including strengthening recruitment standards, technical training, leadership, and psychosocial support. These findings enrich the literature related to HR management in ad hoc task-based public organizations, while providing practical implications for the Berau Regency KPU to optimize strategic factors that can drive PPK performance more effectively.
The Influence of Flexible Work on Work-Life Balance and Employee Performance in Human Resource Management Ananda, Ade
Devotion : Journal of Research and Community Service Vol. 5 No. 2 (2024): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i2.689

Abstract

Work-life balance is one of the important factors that affect employee performance. Employees who have a good work-life balance tend to have better performance. The purpose of this study is to examine the effect of flexible work on work-life balance and employee performance. This research uses quantitative methods with a survey approach. The population of this research is employees who work in companies in Bandung City. The sample of this study was 100 employees selected using purposive sampling technique. The data collection techniques used in this study were questionnaires and literature studies. The data analysis technique used is the regression test using the help of the SPSS program. The results showed that flexible work has a positive influence on work balance and employee performance. Employees who work flexibly tend to have better work balance and performance compared to employees who work conventionally. This is indicated by the questionnaire results which show that employees who work flexibly tend to have more time for family and friends, less stress, and more satisfaction with their jobs.
The Effect of Compensation and Flexible Work on Performance, Through Work-Life Balance and Motivation on Members of the Sub-district Election Committee (PPK) Ananda, Ade
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2940

Abstract

This study aims to analyze the effect of compensation and flexible work on the performance of members of the District Election Committee (PPK) in the Regional Head Election of Berau Regency, by considering the mediating role of work-life balance and motivation. The background of this study departs from the issue of human resource management in ad hoc institutions that have the potential to face policy inconsistencies, limited work standards, and the challenge of high workloads in a short time. This study uses a quantitative approach with an explanatory-associative design, involving all PPK members throughout Berau Regency as respondents (N = 104) through a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed with the help of SPSS.23 and covariance-based SEM modeling using AMOS.23. The results showed that compensation had a positive and significant effect on work-life balance, while flexible work had a positive and significant effect on motivation. However, neither compensation nor flexible work, as well as the two mediators (work-life balance and motivation), were proven to have a significant effect on performance. Thus, improving performance is not enough just by improving the compensation system or work flexibility, but requires a more comprehensive approach, including strengthening recruitment standards, technical training, leadership, and psychosocial support. These findings enrich the literature related to HR management in ad hoc task-based public organizations, while providing practical implications for the Berau Regency KPU to optimize strategic factors that can drive PPK performance more effectively.
Co-Authors Nilam Kemala Odang