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Sistem Akuntansi Penggajian Pada PT. Bank Sumsel Babel Cabang Pembantu Gelumbang Irsan; Masnoni; Hilwa Anggraini; Sri Sutandi; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 1 (Desember 2018)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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This study aims to determine the payroll accounting system of PT. Bank sumsel Babel Gelumbang.The techniques of data collection are observation,inter views and documentation.Data are analyzed using qualitative descriptive analysis by comparingthe theory withthe facts occur, namely payroll internal control system. The results of analysis show that PT.Bank Sumsel Babel Gelumbang has separated functional duties and responsibilities in each part of the employee payroll process.Network payroll system procedure for employees of PT.Bank Sumsel Babel Gelumbang consists of time at tendance procedure, administrative procedure, payroll procedure, and salary paymentprocedures.Central managementof PT.Bank Sumsel Babel Gelumbang directly handles personneland payroll functions.Payroll system procedure of PT.Bank Sumsel Babel Gelumbang is simple, good, and easy to understand. Employee payroll system of PT. Bank Sumsel Babel Gelumbang has shown its internal control is good enough because there is a separation of duties and responsibilities in its organizational structure, authorizationsystem, good recording procedures, and good practices in carrying out the functions of each organizational unit.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pada Balai Konservasi Sumber Daya Alam Sumatera Selatan Zein Ghozali; Irsan; Masnoni; Lia Sari; Rizki Vitalia
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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This study aims to find out how the implementation of the Payroll Accounting information system at Nature Conservation Agency of South Sumatra is. The researcher uses qualitative descriptive research method because this research explores the phenomenon of State Civil Apparatus (ASN) and Government employees of Non Civil Servants (PPNPN) payroll process at Nature Conservation Agency of South Sumatra. The writer uses primary data in the form of interview and secondary material in the form of documents and regulations which collected from various sources. The conclusions of the research are: (1) South Sumatra BKSDA conducts ASN and PPNPN payroll stages starting from personnel and administrasion department. To change employee salary data and then it is sent to the Finance Department for further processed according to 8 types of salary, those are basic salary, supplementary salary, underpaid, continuous salary, thirteenth month salary, holiday allowance salary, meal allowances and other employee expenses in accordance with the applicable laws and regulations (2) In reporting the payroll, South Sumatra BKSDA does the manual recording process first, then inputted into the application so that it is recorded by the computer in accordance with the accounting standards of the prevailing Agency Accounting System. As for the suggestion, it is necessary to upgrade the competence of HR (Human Resources) in the salary system of the ASN and PPNPN, so that in absorbing the issuance of the latest government regulations regarding payroll the ASN and PPNPN can understand faster and implement it and also and also precise and ready in processing changes in employee data related to the salary amount of the ASN and PPNPN can be supported by a sufficient number of implementing employees so that the workload can be divided according to their duties and functions
Pengaruh Penilaian Prestasi Kerja Pegawai Terhadap Promosi Jabatan Pada PT. Patra Jasa Kota Palembang Imam Suroso; Indah Mawarni; Aras Tulip; Tutik Pebrianti; Zein Ghozali
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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 This study aims to determine how much influence employee performance appraisal has on promotion at PT.Patra Jasa Palembang City. This study used a survey method (questionnaire). the sample in this study amounted to 30 people. Based on the results of the product moment correlation test for the job performance appraisal variable (X) for promotion (Y), a correlation coefficient value of 0.745 was obtained and based on the guidelines for interpreting the correlation coefficient, it was included in the strong category. This means that the work performance appraisal variable has a strong influence on promotion at PT.Patra Jasa Palembang City. So it can be concluded that the work performance appraisal variable has a significant effect on promotion. Based on the results of the Determination Coefficient Test (R), it can be seen that the influence of the work performance appraisal variable on promotion is 0.555 or 55.5%, while the remaining 44.5% is influenced by other factors. It can be concluded that work performance appraisal has an effect on promotion at PT.Patra Jasa Palembang City.
Pengaruh Motivasi Kerja Terhadap Kinerja Tenaga Kependidikan Di SMA Negeri 18 Palembang Aras Tulip; Indah Mawarni; Zein Ghozali; Arubina Bangsawan; Amalia Mustikatamara
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
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This study aims to determine the effect of work motivation the performance of educational staff at SMA Negeri 18 Palembang. The samples are 74 educational staff at SMA Negeri 18 Palembang. Technique of data collection is by distributing questionnaires to 7 4 respondents while the method used in this sampling is saturation sampling technique. The method of analysis uses IBM SPSS Statistics for Windows Version 24 program path. Based on the result of this study concluded that there is an effect of work motivation on the performance of SMA Negeri 18 Palembang educational stafs. As for suggestions that work motivation should be good, so that it can be further improved because it will give effect in improving the performance of educational staff at SMA Negeri 18 Palembang, where the higher the work motivation of educational staff, then the higher the performance will be.
Pengaruh Kualitas Produk Dan Kualitas Layanan Terhadap Kepuasan Pelanggan Listrik Prabayar (Studi Kasus Pada PT PLN (Persero) UIWS2JB Up3 Ogan Ilir ULP Indralaya) Tutik Pebrianti; Zein Ghozali; Arubina Bangsawan; Hilwa Anggraini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
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Product quality and service quality are factors that can provide customer satisfaction. The purpose of this study is to determine the effect of product quality and service quality on customer satisfaction. Product quality in this research was measured based on features, quality of work, durability, reliability, and conformance to specifications. Meanwhile, service quality was measured based on information quality, security & privacy, customer service & technical support. The questionnaire was distributed to 100 respondents, the prepaid electricity customers. The sample used in this study was simple random sampling. This study resulted variables of product and service quality both partially and simultaneously have a positive and significant effect on customer satisfaction.
Analisis Penerapan Sistem Informasi Akuntansi Persediaan Pada PT PLN (Persero) UP3 Ogan Ilir Masnoni; Zein Ghozali; Hilwa Anggraini; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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This study aims to analyze the application of inventory accounting information systems used at PT. PLN (Persero) UP3 Ogan Ilir. This type of research is a case study with a descriptive analysis approach. Data collection techniques used consisted of interviews and documentation. The data analysis technique used is a comparative analysis technique. Data from interviews and documentation are compared with indicators to find out whether these indicators have been met or not. The results of this study indicate that in general the application of inventory accounting information systems at PT. PLN (Persero) UP3 Ogan Ilir has been very good.
Analisis Sistem Pengendalian Intern Persediaan Barang Dagangan Pada Minimarket Alfamart Poligon Di Palembang Hilwa Anggraini; Zein Ghozali; Masnoni; Nelly; Sri Sutandi
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 2 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 2 (Juni 2021)
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The purpose of the study was to determine the implementation of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang. The data analysis method used is qualitative analysis, namely explaining the theories in reference books related to research. The data used in this study is primary data. The benefit for the Alfamart Poligon Minimarket in Palembang is as input for the management that is useful for improving company policies on controlling merchandise inventory. The results of this study indicate that the application of an internal control system for merchandise inventory at the Alfamart Poligon Minimarket in Palembang is not good enough because there is still no warehouse function so that there is a dual task between the store head function and the warehouse function as well as the sales clerk function. The stock of name, which is carried out twice a year, can cause a loss of merchandise inventory in the Minimarket so that the company's assets are reduced which is the main asset of the Alfamart Poligon Minimarket in Palembang.
Analisis Laporan Keuangan Masjid Da’wah Palembang Berdasarkan PSAK No. 45 Tentang Pelaporan Keuangan Organisasi Nirlaba Sri Sutandi; Hilwa Anggraini; Masnoni; Zein Ghozali; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
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The purpose of this study is to present the financial statements of the Palembang Da'wah Mosque Foundation based on the Statement of Financial Accounting Standards (PSAK) No. 45 revisions in 2011. The Palembang Da'wah Mosque Foundation in preparing financial reports has not used the guidelines that apply to public sector organizations. One of the ways so that the financial statements of the Palembang Da'wah Mosque Foundation can be easily understood, relevant, and have high comparability, then the Palembang Da'wah Foundation must prepare financial reports based on PSAK No. 45 revised in 2011. The data used aresecondary data. in the form of organizational structure, proof of transactions, and financial reports owned by the mosque. by conducting interviews and documentation. The data analysis technique used descriptive analysis based on the steps of preparing financial statements. The results showed that the characteristics of the information obtained were recording income, expenses, and ending cash balances. Revenues and expenses are only recorded or attached in a standard format and assets are recorded as office inventory. Overall, the implementation of the Financial Statements of Non-Profit Organizations at the Palembang Da'wah Mosque Foundation is not in accordance with the accounting standard regulations of PSAK No. 45 in 2011.
Pengaruh Pengambilan Keputusan Dan Motivasi Terhadap Kepuasan Kerja Pegawai Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Musi Banyuasin Provinsi Sumatera Selatan Indah Mawarni; Zein Ghozali; Imam Suroso; Nanda Revita; Marita Pratisila
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
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The study conducted to look at the effect of decision making and motivation toward the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province aims to identify (a) how the decision making and motivation affected the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province, and (b) dominant variables affecting the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province. The method used in this study was causal method. The number of the population, 90 employees, was used as samples in this study. The technique of data collection was using questionnaires. To measure the effect among the variables, the multiple linear regression analysis was used. The research finding shows that simultaneous decision making and motivation affected the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province. The motivation variable partially affects dominantly the working satisfaction of the employees of Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin, South Sumatra Province.
Pengaruh Penerapan Keselamatan Dan Kesehatan Kerja Terhadap Produktivitas Kerja Pegawai PT Sarana Pembangunan Palembang Jaya Unit Usaha Minyak Dan Gas Kota Palembang Indah Mawarni; Zein Ghozali; Aras Tulip; Tutik Pebrianti; Vivin Afini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
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This study aims to determine the effect of implementation of occupational health and safety on employee work productivity in the Oil and Gas Business Unit of PT Sarana Pembangunan Palembang Jaya in Palembang. The population in this study are all employees in the Oil and Gas Business Unit of PT. Sarana Pembangunan Palembang Jaya, i.e. 47 people. The sample uses Isaac and Michael table formula with an error rate of 5%, the sample taken is 40 employees. The analytical method used is Product Moment Correlation analysis and multiple correlation. The results of testing the hypothesis show that there is a significant and positive effect between Work Safety on Employee Work Productivity, then there is a significant and positive effect between Occupational Health on Work Productivity, and Occupational health and safety have a positive and significant effect on the Employee Work Productivity variable. Suggestions from the author to PT. Sarana Pembangunan Palembang Jaya, Oil and Gas Business Unit on work safety, it is preferably that workers must comply with the working procedure and is expected to workers use safety equipment at work such as mask to protect the respiratory organs in order to avoid dust, helmet safety to protect in order to avoid falling items, safety shoes to protect the feet from sharp objects and others. With the PPE, employees can work safely and avoid work accidents in order to increase work productivity. In occupational health, first aid is provided, such as plaster for wounds, iodine, bandages and others.