Garuda - Garba Rujukan Digital

Penerapan Sistem Akuntansi Keuangan Daerah dalam Mewujudkan Transpransi dan Akuntabilitas Keuangan Pemerintah Daerah Provinsi Jawa Barat Diwantari, Indriyani; Siboro, Sonny Fransisco; Lutfia Putri Salsabila; Irna Susilawati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3705

The implementation of the regional financial accounting system is important in realizing the financial transparency and accountability of the West Java provincial government. With a structured and measurable accounting system, financial information can be presented in a clear and timely manner to stakeholders. The West Java provincial government has taken strategic steps in strengthening its financial accounting system, including the implementation of relevant accounting standards and the use of information technology to accelerate the financial reporting process. Transparency in the accounting system allows the public to easily access financial information and understand the use of public funds. This builds public trust in government, as well as facilitates effective oversight of public financial management. Accountability is also strengthened through a good accounting system, as it allows for clear tracking of the flow of funds and accountability for their use. However, challenges remain in optimally implementing the regional financial accounting system. A strong commitment from the West Java provincial government is needed to continuously improve financial transparency and accountability, as well as to ensure that the existing accounting system runs efficiently and effectively. Thus, the implementation of the regional financial accounting system will continue to be a focus in efforts to improve public financial governance in West Java province.

Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022 Salsabila, Malika; Siboro, Sonny Fransisco; Damayanti, Novita; Kamilah, Shafa Tasya
Journal of Applied Accounting Vol 3 No 1 (2024): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i1.846

Although Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government. This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services. Keywords: financial performance, realization, regional, tasikmalaya.

The Effect Of Trust As A Mediating Variable Of Social Media And E-Service Marketing On Purchase Decisions At Tiktok Shop Siboro, Sonny Fransisco; Siregar, Otto; Sugeng, Irwin Sukrisno
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i03.2560

This research aims to analyze the role of trust as a mediating variable in the relationship between social media marketing and e-service quality on purchasing decisions at the TikTok Shop. Using a quantitative approach, data was collected from TikTok Shop users through an online survey which was distributed to 97 people. The data analysis technique used is path analysis to test the direct and indirect relationship between social media marketing, e-service, trust and purchasing decisions. The research results showe-servicepositive and significant effect on trust, e-service has a positive and significant effect on purchasing decisions, trust has a positive and significant effect on purchasing decisions, social media marketing has a positive and significant effect on trust, social media marketing has a positive and significant effect on purchasing decisions, trust can mediates e-service on purchasing decisions, while trust cannot mediate social media marketing on purchasing decisions.These findings emphasize the importance of effective social media marketing strategies and quality management services in building consumer trust, which ultimately drives purchasing decisions.

Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Produktivitas Karyawan Pada PT XYZ Silaban, Norberta Tarida Nurcahaya; Aprillia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.296

Employee productivity is a key factor in a company's success in facing increasingly intense competition. Work environment and work motivation are the main factors that influence productivity; however, previous research results have been inconsistent. PT XYZ, as a strategic public service company, faces challenges in optimizing employee productivity, such as punctuality, work quality, and innovation. This study aims to analyze the influence of work environment and work motivation on employee productivity at PT XYZ using a quantitative approach through a survey of 48 active employees in the General Affairs & Property Assets division, Archives section. The data were analyzed using multiple linear regression with SPSS version 26. The results show that partially, the work environment has no significant effect on productivity (p = 0.180), while work motivation has a positive and significant effect (p = 0.000). Simultaneously, work environment and work motivation have a significant influence on employee productivity. These findings emphasize the importance of motivation as the main factor in improving employee performance. Therefore, the company is recommended to focus on strategies to increase motivation through incentives, self-development training, and the creation of clear and fair career paths.

Pengaruh Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Wahana Ciptasinatria (WCS Absyena) Afriana, Harum; Aprillia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.351

Employee performance is a crucial factor in determining organizational success. Job satisfaction and work motivation are believed to play significant roles in influencing performance. This study aims to analyze the effect of job satisfaction and work motivation on employee performance, both partially and simultaneously. A quantitative approach was employed using multiple linear regression analysis. Data were collected through questionnaires and analyzed using t-test and F-test. The results indicate that job satisfaction does not have a significant partial effect on employee performance (t = 1.210; sig. = 0.232), while work motivation has a significant partial effect (t = 8.991; sig. = 0.000). Simultaneously, both variables have a significant effect on employee performance (F = 49.258; sig. = 0.000). These findings emphasize the importance of managing work motivation to enhance employee performance within the organization.

Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan PT Guna Cipta Sinergi Jakarta Barat Pancaningrum, Yessi Meilani; Aprillia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.340

This study aims to analyze the effect of work discipline and work motivation on the performance of employees at PT Guna Cipta Sinergi in West Jakarta. The research population consists of all 163 employees of PT Guna Cipta Sinergi, with a sample of 62 respondents determined using the Slovin formula with a margin of error of 10%. This study uses a quantitative approach with multiple linear regression analysis. Data were collected through a questionnaire with a Likert scale that had been tested for validity and reliability. The analysis tool used was SPSS version 25. The results showed that: (1) Work discipline had a positive and significant effect on employee performance with a t-value of 2.037 > t-table 2.001 and significance of 0.046 < 0.05; (2) Work motivation does not have a significant effect on employee performance with a t-value of 1.209 < t-table 2.001 and significance of 0.231 > 0.05; (3) Simultaneously, work discipline and work motivation have a significant effect on employee performance with a calculated F value of 14.313 > F table 3.15 and significance of 0.000 < 0.05. The coefficient of determination (Adjusted R²) value of 30.4% indicates that both variables can explain 30.4% of the variation in employee performance, while the remaining 69.6% is explained by other factors. These findings imply that companies need to maintain work discipline policies and evaluate motivation strategies to optimize employee performance.

Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Kantor Kementerian Desa dan Pembangunan Daerah Tertinggal Hasanah, Maulida; Aprillia , Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.348

In the era of globalization, organizations are required to maintain optimal employee performance to remain competitive. However, problems persist, such as low discipline in the form of late attendance and untimely work, as well as low motivation due to a lack of training and recognition. This study aims to analyze the influence of work discipline and work motivation on employee performance at the Ministry of Villages and Development of Disadvantaged Regions.The study used quantitative methods, with a population of 92 employees in the Bureau of Organization, Human Resources, and Bureaucratic Reform, and a sample of 48 respondents. Data were collected through observation and questionnaires and analyzed using multiple linear regression with SPSS version 27. The results show that work discipline significantly influences employee performance, with a calculated t-value of 5.162 > t-table 2.014 and a significance level of 0.000 < 0.05. Work motivation also significantly influences employee performance, with a calculated t-value of 3.773 > t-table 2.014 and a significance level of 0.000 < 0.05. Simultaneously, work discipline and work motivation significantly influence employee performance, with a calculated f value of 16.911 > f table 2.42 and a significance level of 0.000 < 0.05. The coefficient of determination indicates that work discipline and work motivation simultaneously influence employee performance by 42.9%, while other factors outside this study influence the remaining 57.1%. Thus, work discipline and work motivation have a positive and significant influence on employee performance.

Pengaruh Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada PERUM BULOG Kantor Wilayah Sumatera Selatan dan Bangka Belitung Kharisma, Bela; Aprilia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.356

In the era of globalization and increasing business competition, improving employee performance is essential for organizational success. The Regional Office of PERUM BULOG in South Sumatra and Bangka Belitung faces challenges related to work discipline, delays in task completion, and an uncomfortable work environment. This study aims to analyze the influence of the work environment and work discipline on employee performance. The research employed a quantitative method with a descriptive-verificative approach. The population consisted of 40 employees, all of whom were included as samples using a saturated sampling technique. Data were collected through observation, Likert-scale questionnaires, and literature review, and analyzed using SPSS version 25 through validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that the work environment (t = 2.397 > t-table = 2.026; sig. = 0.022 < 0.05) and work discipline (t = 3.026 > t-table = 2.026; sig. = 0.004 < 0.05) have positive and significant effects on employee performance. Simultaneously, both variables contribute 38.8% to performance variation. Therefore, a conducive work environment and strong discipline can enhance employee productivity at the PERUM BULOG Regional Office of South Sumatra and Bangka Belitung.

Analisis Tingkat Kepuasan Kerja Karyawan di PT PEI Menggunakan Metode Skala Likert Shafira, Mellan Assyahra; Aprilia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.368

This research investigates the level of employee job satisfaction at PT Pendanaan Efek Indonesia, recognizing its crucial importance in the middle of 4.0 era as a fundamental aspect of company operations. Job satisfaction, defined as employees' positive emotional attitudes towards their work, significantly impacts performance and retention. This study aims to (1) analyze the level of employee job satisfaction based on Likert Scale measurements, and (2) identify the factors influencing this satisfaction. Employing a non-statistical quantitative method with a 5-score Likert Scale questionnaire, data was directly collected from 50 respondents. The results indicate that, overall, employees at PT Pendanaan Efek Indonesia demonstrate a good level of job satisfaction, with an average percentage of 86.16% for intrinsic factors and 95.96% for extrinsic factors. Nevertheless, several indicators still require attention, such as career development opportunities (lack of training programs), interpersonal relationships (insufficient effective communication across departments), working conditions (high workload), and salary and compensation (below industry standards and a less transparent reward system). These findings suggest the need for regular evaluation and policies that can strengthen employees' intrinsic motivation.

Pengaruh Kompensasi Dan Motivasi Kerja Terhadap Kinerja Pegawai Kementerian Kesehatan Harom, Putri Maulidia; Aprillia, Frida; Siboro, Sonny Fransisco
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.370

Employee performance is a crucial aspect in determining the success of a government agency, including the Ministry of Health. However, challenges such as employees feeling that compensation is not commensurate with their workload and lack of appreciation for employees are still frequently encountered. This study aims to analyze the effect of compensation and work motivation on employee performance at the Secretariat of the Directorate General of Primary and Community Health. The approach used is quantitative statistics with observation and survey methods through the distribution of questionnaires to the entire population of 40 respondents, using a saturated sampling technique. Data were analyzed with the help of IBM SPSS version 23. The results showed that compensation has a positive and significant effect on employee performance, with a calculated t value of 6.008 > 2.026 and a significance of 0.000 < 0.05. Work motivation has a positive and significant effect on employee performance, with a calculated t value of 11.625 > 2.026 and a significance of 0.000 < 0.05. Simultaneously, both variables showed a significant positive influence on employee performance with a calculated F value of 66.796 > 3.25 and a significance of 0.000 < 0.05.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search