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Leadership Effectiveness, Organizational Commitment and Job Satisfaction Towards Employee Performance at PT. Hilon Sumatera Sijabat, Lastri Putri Br; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18260

Abstract

This study aims to test and analyze the influence of leadership effectiveness, organizational commitment and job satisfaction on employee performance at PT. Hilon Sumatera. Data collection was carried out through questionnaires, interviews and documentation. The population of employees in the production department of PT. Hilon Sumatera, as many as 55 people with a sample of 55 people taken using saturated sampling techniques or census. The analysis techniques used in this study are validity and reliability tests, multiple linear regression analysis and hypothesis testing. Data analysis in this study used SPSS version 25. The results of this study formulated that the multiple regression equation is Y = 5.516 + 0.319X1 + 0.356X2 + 0.245X3 meaning that the t test shows that leadership effectiveness has a positive and significant effect on employee performance at PT. Hilon Sumatera with a value of t count (3.719)> t table (1.675) with a significant level of 0.000 <0.05 so that the decision H0 is rejected and H1 is accepted. This means that the variable of leadership effectiveness has a positive and significant effect on employee performance at PT. Hilon Sumatera. The t-value (2.809) > t-table (1.675) with a significant level of 0.007 <0.05 so that the decision is taken H0 is rejected and H1 is accepted. This means that the variable of organizational commitment has a positive and significant effect on employee performance at PT. Hilon Sumatera. The t-value (2.608) > t-table (1.675) with a significant level of 0.012 <0.05 so that the decision is taken H0 is rejected and H1 is accepted. This means that the variable of job satisfaction has a positive and significant effect on employee performance at PT. Hilon Sumatera. The value of the determinant coefficient (R Square) of 0.378 means that employee performance can be explained by leadership effectiveness, organizational commitment and job satisfaction by 37.8%, while the remaining 62.2% can be explained by other factors such as work stress, workload, work discipline that were not examined in this study.
Beyond Normal Limits: Analysis Standard Social Culture in Children with Special Needs Silaban, Daniel Ebenezer; Syafii, M.
IJECA (International Journal of Education and Curriculum Application) Vol 7, No 1 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/ijeca.v7i1.22692

Abstract

This research aims to investigate the perceptions and stereotypes within cultural social simulations concerning children with special needs in North Sumatra, as well as their impact on their identity and participation. This research employs to Qualitative investigate inclusive education in North Sumatra. Interviews are conducted with a diverse group, including parents of children with special needs, Three teachers from inclusive schools (SMA Cahaya, Methodis and SMKN 10 Medan, and one employe representatives from the North Sumatra Provincial Education Office. These conversations aim to gather personal insights and experiences regarding the challenges and successes of inclusive education. Alongside, an extensive analysis of documents, such as policies, guidelines, and regulations governing inclusive education, is undertaken. This approach enables a comprehensive understanding of the current state of inclusive education, identifying both the practical and systemic barriers to its effective implementation. Through this methodology, the research seeks to offer a nuanced perspective on how inclusive education is perceived and enacted in North Sumatra, highlighting areas for improvement and potential strategies for advancement. The findings indicate that negative perceptions and stereotypes still influence children with special needs in cultural social simulations, affecting their identity and limiting their participation. Despite efforts towards inclusive education in North Sumatra, regulations and implementation face challenges. Therefore, further efforts are needed to raise public awareness, support more effective inclusive education, change perceptions and stereotypes, and ensure a positive identity and full participation for children with special needs
Analysis of the Determinants of Government Expenditure in Indonesia Sipayung, Selviana Megawati; Hidayat, Paidi; Syafii, M.
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify the influence of economic growth, the Human Development Index (HDI), the Economic Complexity Index (ECI), imports, state debt, and corruption on government spending in Indonesia during the period 1995–2024. Using the Autoregressive Distributed Lag (ARDL) method, this study evaluates the short-term and long-term relationships between these variables. The study results show that economic growth and state debt have a positive and significant effect in the short and long term. The ECI has a significant negative effect on spending, indicating that economic complexity is correlated with fiscal efficiency. The HDI has a positive effect in the short term, but is not significant in the long term. Meanwhile, imports do not show a consistently significant effect. Corruption has a negative impact in the short term, but turns positive and significant in the long term. These findings emphasize the importance of strengthening economic growth, sustainable debt management, improving the quality of human resources, and reforming budget governance to improve the effectiveness of state spending.
Determinants of Economic Inequality Among Provinces in Sumatera Island Sitompul, Gabriel Amadeus; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18220

Abstract

This study aims to analyze the effect of Government Expenditure, Infrastructure, Total Working Age Population, and Domestic Investment on the Economic Inequality between provinces on Sumatra Island from 2012-2022. The analytical method used in this study is the Panel Data Regression method. The data type used is secondary data for 11 years (2012-2022) sourced from the Central Indonesia Statistic Agency, which is processed with the Eviews program. The study results show that Domestic Investment variables have a positive and significant effect on the Economic Inequality between provinces on Sumatra Island in 2012-2022. Meanwhile, the Infrastructure, Government Expenditure, and Total Working Age Population variables negatively and significantly affected the Economic Inequality between provinces on Sumatra Island from 2012-2022.
The Influence of Fiscal Policy Credibility on Inflation Stability in Indonesia Gulo, Ahmad Jumadin; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18237

Abstract

Study This aiming for know How impact tax, expenditure government, tribe interest, investment, value exchange, export and debt abroad against inflation in Indonesia and knowing factor tax, expenditure government, tribe interest, investment, value exchange, export and debt abroad in together to inflation in Indonesia. The things studied How impact tax, expenditure government, tribe interest, investment, value exchange, export and debt abroad against inflation in Indonesia. With using secondary data with range 10 years time and data management using method Confirmatory Factor Analysis (CFA) and Multiple Linear Regression. Research This in the background behind consideration that high and uncontrolled inflation stable give impact negative to condition economic and social. Impact negative the make inflation as one of the disease the economy that exists in every country, both in developed countries as well as in developing countries. Indonesia itself in 2013 the rate inflation return increase reach the figure of 6.41 percent, which was caused by the existence of increase price bbm (material) burn oil) which continues trigger increase price transport general as well as increase material food. Based on results testing Confirmatory Factor Analysis (CFA) in the table KMO and Bartlett's test show mark exchange and investment significant to inflation in Indonesia, while tax, expenditure government, tribe interest, exports and debt overseas has a negative influence or No significant to inflation in Indonesia and based on f-test results (hypothesis test) simultaneous shows that mark exchange and investment in a way simultaneously influential positive and significant to inflation in Indonesia.