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<![CDATA[EFFECT OF WORK FROM HOME ON EMPLOYEE PERFORMANCE THROUGH MOTIVATION, JOB SATISFACTION, AND WORK ENVIRONMENT AS INTERVENING VARIABLES AT PT CITRA TUBINDO TBK ]]>
<![CDATA[Maya Engelin Manopo]]>;
<![CDATA[Muammar Khaddafi]]>;
<![CDATA[I Wayan Catra Yasa]]>;
<![CDATA[Bambang Satriawan]]>;
<![CDATA[Fatahurrazak Fatahurrazak]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v2i6.459
<![CDATA[The purpose of this study was to determine and analyze the effect of work from home on employee performance through motivation, job satisfaction, and work environment as intervening variables. The method used in this study is a quantitative method. Collecting data using questionnaires and distributed to 111 respondents. Statistical data analysis using SEM-PLS (Structural Equation Modeling-Partial Least Square) and using path analysis to test the pattern of relationships that reveal the influence of variables on other variables, both direct and indirect effects assisted by SmartPLS ver.3.0 software. The results in this study indicate that Work From Home has a positive and significant effect on employee performance with a P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Motivation P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Job Satisfaction P-value of 0.000 <0.05. Work From Home has a positive and insignificant effect on the work environment. P-value is 0.679>0.05. Motivation has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Job Satisfaction has a positive and significant effect on Employee Performance P-value of 0.003 <0.05. Work Environment has a positive and significant effect on Employee Performance P-value of 0.000 <0.05. Work From Home has a positive and significant effect on Employee Performance through Motivation P-value of 0.007 <0.05. Work From Home has a positive and significant effect on Employee Performance through Job Satisfaction P-value of 0.007 <0.05. Work From Home has a positive and insignificant effect on Employee Performance through the Work Environment P-value of 0.884> 0.05.]]>
<![CDATA[THE INFLUENCE OF WORK FACILITIES, JOB PLACEMENT, AND WORK PRESSURE ON PERFORMANCE THROUGH WORK MOTIVATION AS AN INTERVENING VARIABLE IN THE WORK UNIT OF SPECIAL ANTI-TERROR DETACHMENT 88 AT POLRI MABES ]]>
<![CDATA[Ervindo Maulana]]>;
<![CDATA[Bambang Satriawan]]>;
<![CDATA[Muammar Khaddafi]]>;
<![CDATA[Diana Titik Windayati]]>;
<![CDATA[Fatahurrazak Fatahurrazak]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v2i6.475
<![CDATA[Every organization is often faced with problems regarding the performance of its personnel. Every leader in a work unit will always try to ensure that every activity carried out achieves maximum results and is carried out effectively and efficiently. In order to achieve the desired level of effectiveness and efficiency, the work unit must have a good work system or have good performance. Therefore, the performance of personnel is very dependent on the good or bad performance of the organization. Where the performance of an organization depends on the performance of its personnel which is the motor for the running of the work unit. The purpose of this study was to analyze the influence of work facilities, work placements, and work pressure on performance through work motivation as an intervening variable in the Special Detachment 88 Anti-Terror Unit of the National Police at the National Police Headquarters with a total of 350 personnel. Sampling in this study amounted to 188 samples. In this study, the sampling technique used was proportional sampling using the Slovin formula. The research method uses an 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 study state that the work facility variable has a positive and significant effect on performance. The work placement variable has a positive and insignificant effect on performance. The work pressure variable has a positive and significant effect on performance. Work motivation variable has a positive and significant effect on performance. The work facility variable has a positive and significant effect on work motivation. The work placement variable has a positive and significant effect on work motivation. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance. The work pressure variable has a positive and insignificant effect on work motivation. Work motivation variable is able to mediate the effect of work facilities on performance. The work motivation variable is able to mediate the effect of work placement on performance. The work motivation variable has not been able to mediate the effect of work pressure on performance.]]>
<![CDATA[THE INFLUENCE OF SELF EFFICACY, JOB INSECURITY, AND JOB DEVELOPMENT ON JOB SATISFACTION THROUGH JOB MOTIVATION AS AN INTERVENING VARIABLE AT PT. BEAUTIFUL FASHION SWAKARYA, TANJUNGPINANG CITY ]]>
<![CDATA[Fanny Hidayati Eka Putri]]>;
<![CDATA[Bambang Satriawan]]>;
<![CDATA[M.Gita Indrawan]]>;
<![CDATA[Diana Titik Windayati]]>;
<![CDATA[Fatahurrazak Fatahurrazak]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v2i6.477
<![CDATA[A person's efficacy determines how much effort is expended and how the individual survives in the face of obstacles. The stronger the perception of self-efficacy, the more active and diligent the efforts. When faced with difficulties, the individual has great doubts about his ability to reduce his efforts or give up altogether. The purpose of this study was to analyze the effect of self-efficacy, job insecurity, and job development on job satisfaction through job motivation at PT. Tanjungpinang Beautiful Fashion Swakarya totaling 132 people. The sample used in this study is the entire population of 132 employees of PT. Beautiful DIY Clothing Tanjungpinang. In this study, the sampling technique used was nonprobability sampling with the technique taken, namely saturated sampling (census). The research method uses an 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 study state that the variable self-efficacy has a positive and significant effect on job satisfaction. The job insecurity variable has a positive and significant effect on job satisfaction. The job development variable has a positive and significant effect on job satisfaction. The job motivation variable has a positive and significant effect on job satisfaction. The self-efficacy variable has a positive and significant effect on job motivation. The job insecurity variable has a positive and significant effect on job motivation. The job development variable has a positive and insignificant effect on job motivation. The job motivation variable is able to mediate the effect of self-efficacy on job satisfaction. The job motivation variable has not been able to mediate the effect of job insecurity on job satisfaction. The job motivation variable has not been able to mediate the effect of job development on job satisfaction.]]>
<![CDATA[Analisis Gaya Kepemimpinan dalam Keberlangsungan Bisnis Pada Masa Pandemi Covid-19 : Studi Pada CV. Kartika Sari ]]>
<![CDATA[Raja Ainaya Alfatiha]]>;
<![CDATA[Bambang Hermanto]]>;
<![CDATA[Pratami Wulan Tresna]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ Bahtera Inovasi Vol 6 No 1 (2022): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen FEBM UMRAH ]]>
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DOI: 10.31629/bi.v6i1.4070
<![CDATA[Business continuity is the main goal for business actors in running their business, but during the Covid-19 pandemic there are many challenges to achieve business continuity. So business leaders need to determine the right strategy so that business processes can continue. In this case the leadership style will greatly affect the direction of the company's motion, so as to create business continuity, leaders who are able to understand goals are needed. So the purpose of this research is to analyze the transformational leadership style in achieving business continuity in one of the Small and Medium Industries (IKM) in Tanjung Pinang City, namely Citra Sari Snack and Catering. The method used in this study is qualitative using semi-structured interview techniques to obtain accurate information and also primary data from the object of research. The result of this research is that the owner of Citra Sari uses a transformational leadership style and to achieve business continuity is done by setting goals, updating strategies, creating innovations, and taking risks.]]>
<![CDATA[PENGARUH KARAKTER EKSEKUTIF, CAPITAL INTENSITY, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) ]]>
<![CDATA[Rd. Mohd. Raditya Ekaputra Tj]]>;
<![CDATA[Mohamad Rafki Nazar]]>;
<![CDATA[Ardan Gani Asalam]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v3i2.2206
<![CDATA[Penelitian ini bertujuan untuk menguji bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh karakter eksekutif, capital intensity, dan kepemilikan keluarga terhadap tax avoidance pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini terdiri dari 50 sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa karakter eksekutif, capital intensity, dan kepemilikan keluarga berpengaruh secara simultan terhadap tax avoidance. Secara parsial, capital intensity dan kepemilikan keluarga berpengaruh terhadap tax avoidance. Sedangkan karakter eksekutif tidak berpengaruh terhadap tax avoidance.]]>
<![CDATA[PELATIHAN PEMBUKUAN SEDERHANA BAGI KELOMPOK USAHA EKS PNPM DI KELURAHAN TOAPAYA ASRI KECAMATAN TOAPAYA KABUPATEN BINTAN ]]>
<![CDATA[Fatahurrazak]]>;
<![CDATA[Muhammad Idris DM]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 1 No 1 (2018): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v1i1.1060
<![CDATA[Laporan keuangan berfungsi sebagai alat untuk menganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan, labarugi dan arus kas, sehingga dapat dijadikan sebagai dasar membuat keputusan-keputusan ekonomi. Pengabdian ini dilaksanakan di Kelurahan Toapaya Asri Kecamatan Toapaya Kabupaten Bintan Provinsi Kepulauan Riau yang diikuti oleh 30 Kelompok Usaha yang dalam bisnis mereka menggunakan dana pinjaman dari UPK (Eks PNPM) Kecamatan Toapaya Kabupaten Bintan. Kelompok usaha ini adalah termasuk yang lancar dalam mengembalikan pinjaman, namun masih belum dapat menyusun laporan keuangan sesuai dengan prinsip akuntansi yang berlaku umum. Pengabdian ini dilaksanakan dalam bentuk pelatihan dan Praktek. Dalam pelatihan ini juga ditambahkan pada penekanan bagaimana cara menghitung harga pokok perunit secara benar dan menentukan penjualan paling minimal untuk menetapkan batas target penjualan agar usaha tidak mengalami kerugian]]>
<![CDATA[PELATIHAN STUDI KELAYAKAN USAHA BAGI PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KELURAHAN TEMBELING TANJUNG KECAMATAN TELUK BINTAN KABUPATEN BINTAN ]]>
<![CDATA[Fatahurrazak Fatahurrazak]]>;
<![CDATA[Muhammad Idris DM]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 2 No 1 (2019): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v2i1.1738
<![CDATA[Setiap usaha yang akan dilaksanakan seharusnya melalui suatu fase telaah untuk melihat apakah usaha tersebut layak atau tidak untuk dilaksanakan, hal ini perlu dilakukan untuk mengantisipasi kemungkinan-kemungkinan terjadinya kerugian. Untuk perusahaan dengan modal yang besar wajib dilakukan analisis kelayakan usaha, dan tidak menutup kemungkinan juga dilakukan bagi perusahaan kecil menengah. Pengabdian ini dilaksanakan di Kelurahan Tembeling Tanjung Kecamatan Teluk Bintan Kabupaten Bintan Provinsi Kepulauan Riau yang diikuti oleh 34 Pelaku Usaha yang tersebar di Kecamatan Teluk Bintan Kabupaten Bintan. Pelaku usaha ini telah memiliki berbagai macam usaha namun sebelumnya mereka tidak pernah melakukan analisis terhadap usaha yang akan mereka jalankan, dan pedoman usaha mereka adalah melihat orang lain berusaha dan lancar kemudian mengasumsikan pada usaha mereka, padahal hal tersebut belum tentu sama. Pengabdian ini dilaksanakan dalam bentuk pelatihan dan Praktek. Dalam pelatihan ini ditekankan bagaimana memahami aspek-aspek seperti aspek bahan baku, aspek pasar, dan aspek keuangan, SWOT, dan juga ditambahkan bagaimana cara menghitung harga pokok perunit secara benar dan menentukan penjualan paling minimal untuk menetapkan batas target penjualan agar usaha tidak mengalami kerugian, serta menghitung berapa lama modal meraka akan kembali.]]>
<![CDATA[PELATIHAN PENGGUNAAN SISTEM INFOMASI AKUNTANSI DALAM PEMBUATAN LAPORAN KEUANGAN UMKM ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Hadli Lidya Rikayana]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 2 No 2 (2020): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v2i2.3508
<![CDATA[Pulau Penyengat merupakan salah satu pulau yang memiliki objek wisata sejarah di Kota Tanjungpinang. Sebagai tempat destinasi wisata yang terkenal, masyarakat pulau ini tidak menyia-nyiakan peluang usaha untuk menompang perekonomian mereka. Meskipun banyak masyarakat yang melakukan wirausaha dalam bentuk UMKM, masih sedikit dari mereka yang melakukan pencatatan transaksi. Hal ini disebabkan karena masih minimnya pengetahuan mereka tentang pencatatan dan manfaat dari pencatatan tersebut. Apalagi penggunaan sistem informasi dalam membuat laporan keuangan berdasarkan SAK EMKM. Tujuan kegiatan pengabdian masyarakat ini adalah: 1) Memberikan pemahaman tentang manfaat pencatatan bagi pelaku UMKM. 2) Memberikan edukasi tentang pencatatan transaksi berbasis teknologi informasi bagi pelaku UMKM. 3) Meningkatkan pengetahuan pelaku UMKM dalam mengembangkan sistem informasi akuntansi berbasis teknologi informasi. 4) Meningkatkan kecepatan menghasilkan laporan keuangan. 5) Menghasilkan pengusaha UMKM yang memahami pencatatan transakasi sederhana dan pengelolaan keuangan dari aktivitas bisnis yang dijalankan. Lokasi kegiatan pengabdian ini adala Pulau Penyengat. Pengabdian Kepada Masyarakat (PKM) ini merupakan penelitian dengan menggunakan teknik observasi, diskusi pendekatan kemasyarakatan, survei dan wawancara sesuai dengan tahapan kegiatan yang dilakukan. Hasil dari pengabdian ini adalah 1) Pelaku usaha belum membuat laporan keuangan sebagai pencatatan usaha mereka. 2) Masyarakat Penyengat sangat antusias dalam mengikuti Pelatihan Penggunaan Sistem Infomasi Akuntansi Dalam Pembuatan Laporan Keuangan UMKM. 3) Dengan adanya pengabdian ini mendorong pelaku UMKM membuat laporan keuangan sehingga dapat menggembangkan usahanya.]]>
<![CDATA[PELATIHAN PERPAJAKAN PADA BADAN USAHA MILIK DESA (BUMDes) DI KABUPATEN BINTAN ]]>
<![CDATA[Fatahurrazak Fatahurrazak]]>;
<![CDATA[Muhammad Idris DM]]>
<![CDATA[ Jurnal Pemberdayaan Maritim Vol 4 No 1 (2021): Journal of Maritime Empowerment ]]>
Publisher : <![CDATA[Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jme.v4i1.3902
<![CDATA[BUMDes sebagai usaha desa yang didirikan oleh pemerintah desa yang kepemilikan modal dan pengelolaannya dilakukan oleh pemerintah desa dan masyarakat. Seperti badan usaha lainnya, BUMDes tidak terlepas dari permasalahan perpajakan karena aktifitas yang dilakukan BUMDes sama dengan usaha lainnya di luar BUMDes. Sebagai Wajib Pajak, BUMDes berkewajiban melaksanakan pembukuan terkait kegiatan usaha yang dilakukannya karena Wajib Pajak badan di Indonesia wajib menyelenggarakan pembukuan. Terdapat beberapa pertanyaan yang sering disampaikan oleh pengurus BUMDes ke KPP atau KP2KP terkait dengan penerapan perpajakan apa saja yang harus dilaksanakan oleh BUMDes. Pelatihan perpajakan ini berusaha menjawab pertanyaan-pertanyaan pengurus BUMDes yang dilaksanakan secara daring bagi BUMDes yang ada di Kabupaten Bintan, mengingat wabah corona saat ini belum memungkinkan untuk dilakukan secara offline. Pelatihan ini dilaksanakan pada tanggal 25 Agustus 2020 yang diikuti sebanyak 30 pengurus BUMDes yang ada di Kabupaten Bintan dan sekitarnya. Pada pelatihan ini akan diberikan penjelasan dan pemahaman terkait dengan Ketentuan Umum dan Tata Cara Perpajakan, Pajak Penghasilan dan PPN.]]>
<![CDATA[Systematic Mapping Study: Change Management in Family Business ]]>
<![CDATA[Raja Ainaya Alfatiha]]>;
<![CDATA[Sam'un Raharja]]>;
<![CDATA[Asmaul Husna]]>
<![CDATA[ Bahtera Inovasi Vol 6 No 2 (2023): Jurnal Bahtera Inovasi ]]>
Publisher : <![CDATA[Program Studi Manajemen FEBM UMRAH ]]>
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DOI: 10.31629/bi.v6i2.4713
<![CDATA[Family business is a legacy business that was pioneered and managed with the family, maintaining a family business is easy especially to survive and continue for generations. In this case, to be able to achieve business continuity, family companies need to make changes. Changes in management are one way to maintain the continuity of the family business. So this study aims to map the topic of change management analysis (change management) in family companies using the Systematic Mapping Study (SMS) to see the development of research. Search data using the Scopus database and science direct with the results of 29 articles. Based on the mapping, it shows that the most highly discussed research focuses are corporate governance, entrepreneurship, corporate capability, and organizational development. The research method that is widely used is qualitative, namely 20 articles (69.0%). The dominant type of paper used is the evaluation research category, which is 14 articles (48.3%). The publication trend of countries that do a lot of research is Italy, which is 4 articles (13.8%) and the peak of publication is in 2021 with 7 articles (24.1%)]]>
