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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting
Aini, Hasiatul
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerimaan Pajak Reklame dan Pajak Walet terhadap Pendapatan Asli Daerah Kota Baturaja (Studi Kasus BAPENDA) Fernando, Muhammad Rizky; Aini, Hasiatul; Dona, Eka Meiliya; Yulitiawati, Yulitiawati
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8317

Abstract

This study aimed to determine the influence of advertisement tax and swallow's nest tax on the local revenue of Baturaja City (Case Study of BAPENDA), both partially and simultaneously. This study used quantitative research methods. The data used in this study were secondary data sourced from the BAPENDA office in Kab Oku.The analysis tool used in this study was Multiple Linear Regression. The results of this study showed that partially, the advertisement tax variable did not have a significant influence on local revenue. Meanwhile, the swallow's nest tax variable had a significant influence on local revenue. The coefficient of determination (R square) was 0.610, which meant that the contribution and influence of the independent variables, namely advertisement tax and swallow's nest tax, on the dependent variable, namely the local revenue of Baturaja City, was 61.0%, while the remaining 39.0% was influenced by other factors such as local taxes on hotels, land and buildings, restaurants, entertainment, etc Keywords:Local Revenue, Advertisement Tax, Swallow's Nest Tax
PENGARUH KOMPETENSI TERHADAP KINERJA AUDITOR INSPEKTORAT DAERAH KABUPATEN OGAN KOMERING ULU (OKU) Sari, Deven Elenda; Aini, Hasiatul; Dona, Eka Meiliya; Yulitiawati, Yulitiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13020

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Terhadap Kinerja Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU) . Data yang digunakan yaitu data primer berupa hasil kuesioner yang diberikan pada Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU) yang menjadi responden penelitian. Alat analisis dalam penelitian ini adalah analisis regresi linier sederhana. Berdasarkan hasil hasil penelitian dapat dikesimpulan bahwa terdapat pengaruh kompetensi terhadap Kinerja Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU). Ini membuktikan bahwa faktor kompetensi dapat mempengaruhi kinerja karena dengan kemampuan yang tinggi, maka kinerja pegawai pun akan tercapai. Hasil koefesien determinasi (R2) sebesar 0,913 maka besarnya kontribusi Kompetensi terhadap Kinerja Auditor Inspektorat Daerah Kabupaten Ogan Komering Ulu (OKU) sebesar 91,3%, sedangkan sisanya 8,7% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini seperti komitmen dan etika auditor.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Dewi, Anita Kusuma; Berlianti, Maulidia; Ariningrum, Hardini; Aini, Hasiatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
ANALISIS COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PT. SEMEN INDONESIA (PERSERO) TBK. YANG TERDAFTAR DI BEI PERIODE 2019-2023 Adrian Nova, Gitta Destalya; Feblin, Anis; Dona, Eka Meiliya; Yulitiawati, Yulitiawati; Aini, Hasiatul; Fatika, Maharani Selya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pwdcef05

Abstract

Penelitian ini bertujuan untuk Menganalisis Kinerja Keuangan PT. Semen Indonesia (Persero) Tbk. yang Terdaftar di BEI Periode 2019-2023 dengan menggunakan metode analisis common size. Analisis ini dilakukan untuk memahami proporsi masing-masing komponen laporan keuangan terhadap total aktivitas dalam neraca dan total pendapatan dalam laporan laba rugi, sehingga dapat memberikan gambaran lebih jelas tentang efisiensi operasional serta tren keuangan perusahaan. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Data dianalisis menggunakan metode common size untuk mengukur proporsi aset, liabilitas, ekuitas, pendapatan, dan biaya dalam bentuk persentase terhadap totalnya masing-masing. Hasil penelitian menunjukkan bahwa PT. Semen Indonesia mengalami fluktuasi dalam kinerja keuanganya selama periode 2019-2023. Total aset perusahaan cenderung mengalami penurunan, sementara total liabilitas menunjukkan tren menurun, yang mengindikasikan upaya perusahaan dalam mengurangi beban utangnya. Laba bersih perusahaan mengalami perubahan yang tidak menentu dalam beberapa tahun menunjukkan peningkatan dan tahun lainnya mengalami penurunan.
Co-Authors Adrian Nova, Gitta Destalya Dewi, Anita Kusuma Dona, Eka Meiliya Fatika, Maharani Selya Feblin, Anis Fernando, Muhammad Rizky Hardini Ariningrum Maulidia Berlianti Sari, Deven Elenda Yulitiawati, Yulitiawati