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THE INFLUENCE OF ENTREPRENEUR SPIRIT, MOTIVATION AND ORGANIZATIONAL CULTURE ON PERFORMANCE THROUGH THE COMPETENCY OF CIVIL SERVANTS IN TANJUNGPINANG CITY GOVERNMENT Zulkifli Eko Purwanto; Chablullah Wibisono; Sajiyo; Indrayani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.625

Abstract

In realizing the achievement of strategic programs, it is necessary to develop the competence of human resources, especially the state civil apparatus. Improving the quality of human resources representing change must not be stagnant, must be on par with the times or even develop beyond the skills and knowledge needed to run a modern government in the future. This means that competency development for state apparatus plays an important role in supporting organizational performance. The purpose of this study was to analyze the influence of the entrepreneurial spirit, motivation and organizational culture on performance through the competence of civil servants in the Government of Tanjungpinang City. Sampling in this study amounted to 150 samples. In this research, the sampling technique used is non-probability sampling with the technique taken is saturated sampling (census). The research method uses an associative method with a quantitative approach to the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS program. The results of the research on the entrepreneurial spirit variable affect competence. Entrepreneurial spirit does not affect performance. Motivational variables affect competence. Motivational variables affect performance. Organizational culture variables affect competence. Organizational culture variables do not affect performance. Competency variables affect performance. While the indirect relationship Entrepreneurial spirit affects performance with competence as an intervening variable,
NON HALAL INCOME: CRITICAL OF ACCOUNTING TREATMENT, SOURCE AND UTILIZATION AT BANK ACEH SYARIAH Indrayani; Lilik Purwanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.870

Abstract

The purpose of this study is to examine the sources of non-halal income and its usage in Aceh Sharia banking, as well as to critique the use of non-halal income sources. This research employs a qualitative method with a critical approach to the consistency of Sharia banking compliance with Islamic principles. The results show that Aceh Sharia Bank's use, measurement, presentation, and disclosure of financial information are in line with PSAK 101. Aceh Sharia Bank obtains non-halal income from placing funds in non-sharia banks and earning interest income that is used to fund social activities. This creates a paradox for sharia banks that encourage people to migrate to sharia banking, while their funds are mostly placed in non-sharia banks and used for public purposes that enhance the positive image of sharia banking.
ACCOUNTING SYSTEM AND FINANCIAL MANAGEMENT ACCOUNTABILITY VILLAGE OWNED ENTERPRISES (BUMDes)“MITRA KARYA SEJAHTERA”TOAPAYA SELATAN VILLAGE BINTAN DISTRICT Reza Chandra; Puji Lestari; Hairul; Syafrizal; Yani Endang Irmarita; Heri Purwandi; Indrayani; Muammar Khaddafi; Jumadil Saputra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.935

Abstract

Village Owned Enterprises Mitra Karya Sejahtera South Toapaya Village, Bintan Regency in terms of accounting system practices are still very simple and cannot present proper financial reporting so that financial accountability is still considered very weak. This study was obtained through interviews with administrators responsible for managing financial statements. The collected data is reduced and reanalyzed for conclusions The results show that 1) Bumdes' financial management uses a simple bookkeeping system and does not yet reflect systematic financial reporting, 2) Financial statements have not been accountable and present appropriate information 3) the financial information of Bumdes is not in accordance with the principles of accountability, 4) The level of knowledge of financial managers on accounting is still lacking causing inaccuracies in financial statements. Based on this research, it is hoped that it can be a means of evaluation for BUMDes Village-Owned Enterprises Mitra Karya Sejahtera, besides that it can be used as material for scientific studies to add insight into the accountability of financial statement management in BUMDes.
THE INFLUENCE OF MOTIVATION, INCENTIVES AND COMPETENCIES ON THE PERFORMANCE OF OUTSOURCED EMPLOYEES (TAD) COLLECTION WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE AT BANK BTN BEKASI BRANCH OFFICE Hijliansyah Marbun; Ngaliman; I Wayan Catra Yasa; Bambang Satriawan; Indrayani; Muhammad Gita Indrawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1259

Abstract

This research was conducted to determine how much influence Motivation, Incentives and Competence have on the Performance of Collection Outsourced Employees (TAD) with Organizational Commitment as an Intervening Variable at Bank BTN Bekasi Branch Office. The method used in this research is a descriptive quantitative method that uses a survey system. Where the data collected relates to motivation, incentives, competence, organizational commitment and employee performance at the BTN Bekasi Branch Office. The type of data is quantitative with the data source to be collected from the relevant BTN Bekasi Branch Office and based on research objects that are correlated with the title of this thesis. The population in this study were collection outsourcing (TAD) employees who worked at the BTN Bekasi Branch Office. This research uses primary and secondary data obtained from respondents, where respondents will provide verbal responses and/or written responses in response to the statements given. The data collection technique uses variable measurement using a questionnaire instrument. Each employee respondent was given three questionnaire instruments to become a source of measurement for the variables studied. The results of the research show that work motivation partially has a significant and positive influence on employee organizational commitment, incentives partially have a significant and positive influence on employee organizational commitment, partial competence has a significant and positive influence on employee organizational commitment, partial organizational commitment has a significant influence and positive on employee performance, partial work motivation has a significant and positive influence on employee performance, partial incentives have a significant and positive influence on employee performance, partial competence has a significant and positive influence on employee performance, partial work motivation has a significant influence and positive towards employee performance through organizational commitment, incentives partially have a significant and positive influence on employee performance through organizational commitment, competence partially has a significant and positive influence on employee performance through organizational commitment.
THE INFLUENCE OF LEADERSHIP, TRAINING AND WORK DISCIPLINE WITH WORK MOTIVATION AS AN INTERVENING VARIABLE ON THE PERFORMANCE OF EMPLOYEES OF THE PEKANBARU CITY BRANCH OF BPJS EMPLOYEES Iwan Kurniawan; Chablullah Wibisono; Muammar Khaddafi; Indrayani; Muhammad Gita Indrawan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1262

Abstract

This research was carried out at the BPJS Employment Pekanbaru City Branch Office, over a period of five months from April 2023 to August 2023.The population in this study were employees who worked at the BPJS Employment Office, Pekanbaru City Branch, totaling 124 respondents regardless of strata and specific areas of work.This research uses path analysis to test relationship patterns that reveal the influence of a variable or set of variables on other variables, both direct and indirect influences. So hypothesis one states that the influence of leadership on work motivation is significant. Hypothesis two states that the influence of Leadership on the Performance variable is significant. The third hypothesis states that the influence of training on work motivation is significant. The fourth hypothesis states that the influence of training on performance is significant. The fifth hypothesis states that the influence of Work Discipline on Work Motivation is significant. The sixth hypothesis states that the influence of Work Discipline on the Performance variable is significant. The seventh hypothesis states that the influence of work motivation on performance is significant. The eighth hypothesis states the direct influence of Leadership on Performance, thus it can be stated that Work Motivation can mediate the influence of Leadership on Performance. The ninth hypothesis states the direct influence of training on performance, thus it can be stated that work motivation can mediate the influence of training on performance. The tenth hypothesis states the direct influence of Work Discipline on Performance, thus it can be stated that Work Motivation can mediate the influence of Work Discipline on Performance.
THE INFLUENCE OF REMUNERATION, LEADERSHIP, ORGANIZATIONAL CULTURE, INTERNAL CONTROL, AND MANAGEMENT INFORMATION SYSTEMS ON IMPROVING PERFORMANCE THROUGH JOB SATISFACTION AS INTERVENING VARIABLES AT THE BATAM CUSTOMS AND EXCISE MAIN SERVICE OFFICE Munandar; Angelina E. Rumengan; Muammar Khaddafi; Chablullah Wibisono; Indrayani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1263

Abstract

This research aims to determine the influence of Remuneration, Leadership, Organizational Culture, Internal Control, and Management Information Systems on Performance Improvement through Job Satisfaction as an Intervening Variable at the Batam Customs and Excise Main Service Office. In this paper, the research design used is a descriptive method with a quantitative approach. The population of this research is all ASN employees at the Batam Customs and Excise Main Service Office. Based on data obtained by the author, the number of employees with ASN status was 562 people, with details of 490 men and 72 women, so the total sample in this study was 234 people. The questionnaire was distributed via the Google Form link with an estimated data collection period of one month. , after the data is collected it is then processed and analyzed further using smartPLS 3.0 SEM (Partial Least Square-Structural Equation Modeling) software. Based on the results of hypothesis testing on all independent variables, it shows that Remuneration, Leadership, Organizational Culture and Internal Control have no significant effect on job satisfaction, while management information systems have a significant effect on job satisfaction. Furthermore, job satisfaction and organizational culture have a significant effect on performance. Meanwhile, remuneration, leadership, internal control and management information systems have no significant effect on performance. Then Remuneration, Leadership, Organizational Culture, and Internal Control have no significant effect on performance through job satisfaction, while management information systems have a significant effect on performance through job satisfaction. The magnitude of the influence of remuneration, leadership, organizational culture, internal control and management information systems on job satisfaction is 0.7398 or around 73.98%. Meanwhile, remuneration, leadership, organizational culture, internal control and management information systems on performance were 0.7698 or 76.98%. Meanwhile, the rest is influenced by other variables outside this research model
THE INFLUENCE OF COMPENSATION, COMPETENCY, FACILITIES AND INFRASTRUCTURE ON TEACHER PERFORMANCE AND WORK MOTIVATION AS AN INTERVENING VARIABLE IN PRIVATE SCHOOL Amit Silitonga; Chabblullah Wibisono; Muhammad Gita Indrawan; Indrayani; Ngaliman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1315

Abstract

This research aims to analyze the influence of compensation, competency and infrastructure on teacher performance at Yos Anugrah and Sinar Timur Atam private schools with motivation as an intermediary variable. The methods used in this research are quantitative and qualitative research methods and also mixed research methods. The total population were 178 teachers. Data collection techniques used questionnaires. The data obtained were analyzed by using the SEM AMOS analysis techniques. The results of this studies show that compensation has a slight direct effect on work motivation, showing a probability value of 0.157 (p>0.05), competence has a slight direct effect on work motivation showing a probability value of 0.254 (p>0.05) and infrastructure has a direct effect on work motivation obtained at 0.038, testing the relationship between these two variables shows a probability value of 0.038 (p<0.05).
INFLUENCE OF QUALITY OF WORK LIFE, WORK LIFE BALANCE AND EMPLOYEE ENGAGEMENTON PERFORMANCE THROUGH PERSON ORGANIZATION FITEMPLOYEE AT PLANNING AGENCY RESEARCH DEVELOPMENT AND DEVELOPMENT OF TANJUNGPINANG CITY Sheptya Y.Putri; Indrayani; Muammar Khaddafi; Diana Titik Windayati
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.590

Abstract

In this study, researchers used mixed methods research (Qualitative and Quantitative) with the subject being all ASNs in the Research and Development Planning Agency for the City of Tanjungpinang, totaling 120 people. The data collection method used was distributing questionnaires to employees who were the research subjects. The discussion in this chapter is the result of a field study to obtain questionnaire answer data that measures 5 (five) main variables in this study, namely Quality of Work Life, Work Life Balance, Employee Engagement, Performance and Person Organizational Fit. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling Partial Least Square) regarding research variables, instrument tests, normality tests, hypothesis testing and discussion of the results of hypothesis testing and path analysis. This study uses path analysis (Path Analysis) to examine the pattern of relationships that reveal the effect of a variable or set of variables on other variables, both direct and indirect effects. Calculation of the path coefficient in this study was assisted by Smart PLS Ver 3.0. To find out the direct and indirect effects between variables, it can be seen from the calculation of the path coefficient and to find out the significance.
DETERMINATION OF WORK MOTIVATION, LEADERSHIP, AND TRAINING WITH WORK CULTURE AS AN INTERVENING VARIABLE ON PERFORMANCE IN REGIONAL REVENUE AGENCY BATAM CITY Reny Nozariyanti; Angelina Eleonora Rumengan; Indrayani; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.591

Abstract

This study aims to determine the Determination of Work Motivation, Leadership, and Training with Work Culture as Intervening Variables on Performance at the Regional Revenue Agency of Batam City. The research method used is descriptive method with a quantitative approach. This descriptive method involves collecting data to test hypotheses or answer questions about people's opinions on an issue or topic. Data collection was carried out using a questionnaire instrument which was distributed to 102 respondents. Data analysis was carried out using the Partial Least Square (PLS) method using SmartPLS version 3 software. The results showed that the effect of work motivation on performance had a P-value of 0.026 <0.05, so it can be stated that the effect of work motivation on performance is significant. The influence of the leadership variable on performance has a P-value of 0.000 <0.05, so it can be stated that the influence of leadership on performance is significant. The effect of the training variable on performance has a P-Values ​​of 0.001 <0.05, so it can be stated that the effect of training on performance is significant. The influence of work culture variables on performance has a P-value of 0.025 <0.05, so it can be stated that the influence of work culture on performance is significant. The influence of work motivation variables on work culture has a P-Values ​​of 0.008 <0.05,
THE EFFECT OF WORKING CAPITAL TURNOVER, TURNOVERCASH, RECEIVABLES TURNOVER ON PROFITABILITY WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD Muhammad Tabrani; Dedi Alfian; Yudi Febriansyah; Donny Firmansyah; Lili Hendrayani; Indrayani; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.934

Abstract

Each company is established for an unlimited period of time or according to the company's ability to maintain the viability of its activities. To realize this, the company must optimize the achievement of profits or profits in order to maintain the company's activities, both short and long term. Profit is an indicator of a company's performance, continuously increasing profit growth can give a positive signal to a company. With profits that grow positively, it is hoped that it will be able to increase the company's profits. The purpose of this research was to analyze the effect of working capital turnover, cash turnover, accounts receivable turnover to profitability dividend policy as moderation variables in chemical sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample used in this research was the entire population of 11 companies. In this research, the sampling technique used is non-probability sampling with the technique taken is saturated sampling (census). The research method uses the associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this research state that the working capital turnover variable has a positive and significant effect on profitability. Cash Turnover variable has a positive and significant impact on Profitability. Receivable Turnover variable has a positive and significant effect on Profitability. The dividend policy variable has a positive and significant effect on profitability.
Co-Authors Abdul Azis Ade Rahmah Adinda Purnama Sari Ady Hermawan Agung Prakoso Ahmad Mirza Ahmad Mustafa Ahmad Najib Akhmad Affandi Akhmad Mirza Alwahida, Nur Amirah Mustarin Amiruddin Hambali Amit Silitonga Amri Sirait Ananda, Lilis Dea Andi Alamsyah Rivai Andi Herius Andi Sukainah Andi Sukainah Andre Resta Ferdian Andri Buang Andri Saputra Angelina E. Rumengan Anjani, Arum Dwi Anjani, Wenda Latifah Aprianingsih Ardi Wiranata Hutasoit Armen Siagian Asham Bin Jamaluddin Asmara Dewi Asri Ismail Asrijal Aulia, Devy Lestari Nurul Auzar Ayu Lestari Ayu Soraya Aziwarti Azizah, Nur Anni Azizul Huda Azman Azzahra Ramadhnti Bahri, Saiful BAMBANG SATRIAWAN Baru Sadarun Biyanti, Alifia Cikha Bony Wiem Lestari Brian Kawasi Chabblullah Wibisono Chablullah Wibisono Chairil Anwar Damsar Deddy Surachmad Dedi Alfian Dewi Agustina Dewi Puspitasari Diana Titik Donny Firmansyah Dwi Firda Dwi Junila Sari Eddy Riyanto Oemar Husein Elvaria, Anna Erik Mario Sihotang Erisna Dewi Ariyani Ervi Novitasari Fadliyah Anas Tjatoer Faisal Fanni Okan Perdana Febrianto Rinaldi Fetty Herlina Filya Fatriasari Fitria Lestari Pujiastuti Gana Vige Ortega Ganar Septyadi Hairul Harry Setiawan Hasan Hendra Aris Hendri Maulana Hendriyan Syahputra Heri Hermanto Heri Purwandi Hijliansyah Marbun Husain I Wayan Catra Yasa Indriyani Nur Ira Wardeni Isdawati Iwan Kurniawan Joni Sasmito Jumadil Saputra Jusran Jusran Khaidir Khairil Khonita Hikmala Fatma Kosim Kristina Harahap Kurnia Diana Lahming Lestari, Nunik Lie Lie Lili Hendrayani Lilik Purwanti Lizania Syahputri Lukmannulhakim Putra M. Yusuf Sirat Machdaliza Maisaro Mardhiah, Oya Mardian Adma Gumilang Mardiana, Nia Mardiaton, Mardiaton Marhayati Marlina Mirza, Akhmad Mohamad Gita Indrawan Mohd Heikal Muammar Khaddafi Muhammad Ansarullah S. Tabbu Muhammad Fajar Erdiawan Muhammad Gita Indrawan Muhammad Ramli MUHAMMAD RIZAL Muhammad Tabrani Muhammad Wiharto Mujahidah, Anindita Mukhlis, Andi Muhammad Akram Mulia, Safara Munandar Mursidah Nelly Huzrin Hood Ngaliman, Ngaliman Nike Astarina Nur Afni Yunita Nur Rahmah Nur Rahmah Nurdin Nurdin Ihsan Nurhayati Nurmila Nurmila, Wa Ode Nuzul Kurniawan Ogbonna, David N. Paramitha Syafarina Pardamean H. Situmorang Prihandani PUJI LESTARI Putra, Reski Praja PUTRI WULANDARI Rahma Rahmat Raja Afrikurniawan Raja Hafiz Hermawan Rama Miftah Wijaya Rauf, Reski Febyanti Reny Nozariyanti Reski Praja Putra Reza Chandra Rezkiyanni, Annisa Riduan Sihite Riki Iswoyo Rina Ariska Rini Purnamasari, Rini Rismala Robi Sanjaya Robiatul, Nurul Romagia Roy Erisusanto Rumengan, Angelina Eleonora Rusdianasari Rusdianasari Saenuddin Sahara, Ira Sajiyo Saputra, Rahmad Hidayat Sari, Desi Astika Sarmila S Selasih, Dian selenita, selenita Sembiring, Rinawati Sepyenita Sheptya Y.Putri Siswanto Sri Rahima Suarmadji SUGIYANTO Suhana Suhana Suherna Supardi Surawan Susilo Budi Hartanto Suzan Novita syafrizal Syahrianis Syam, Husain Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Tata Peryoga Viona Dwiuchtia Idrat Wafi Qoirun Alfiah Willia Octadina Windayati, Diana Titik Yani Endang Irmarita Yeni Ardianti Yudi Febriansyah Yunina YUNITA Yusnaini Yusnaini Zainuddin Saenong Zauwahir Zulkifli Eko Purwanto