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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) TIN: TERAPAN INFORMATIKA NUSANTARA Economics and Digital Business Review Economics, Business and Management Science Journal Manajemen dan Bisnis JRMB (JURNAL RISET MANAJEMEN & BISNIS) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) EDUCTUM: Journal Research Journal of Islamic Economics and Business Eduvest - Journal of Universal Studies Regress: Journal of Economics & Management Riwayat: Educational Journal of History and Humanities Journal of Management and Economics Research
Pane, Sri Gustina
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The Influence Of Organizational Culture, Job Stress, And Job Satisfaction On Employee Performance At The Medan Polonia Pratama Tax Services Office Sunarya, Sunarya; Sadly, M. Khairul Imam; Hasibuan, Lena Melyana; Simanjuntak, Nelly Agustini; Pane, Sri Gustina; Suprayitno, Eddi
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1118

Abstract

The purpose of this study is to ascertain how employee performance at the Medan Polonia Pratama Tax Service Office is affected by organizational culture, stress at work, and job satisfaction in part and simultaneously. The exploration was directed at the Medan Polonia Pratama Expense Administration Office, Jalan Sukamulia No. 17A Medan, with a population of 111 individuals and an examination test of 53 individuals. Information assortment was completed through meetings, polls and documentation. The information investigation method utilized is numerous relapse examinations involving the IMB Insights for Item and Administration Arrangement (SPSS) PC program variant 25. In view of the consequences of the examination, it is found that hierarchical culture significantly affects the presentation of workers in the Medan Polonia Pratama Duty Administration Office. This is upheld by the outcomes t count > t-table investigation (5.814 > 2.010) at n = 53 at the 95% importance level. Work pressure affects the exhibition of Medan Polonia Pratama Duty Administration Office representatives; this is upheld by the t count < t-table examination (0.577 < 2.010) at n = 53 at an importance level of 95%. Work fulfillment affects the exhibition of representatives of the Medan Polonia Pratama Expense Administration Office; this is upheld by the investigation of t count < t-table (2.381 > 2.010) at n = 53 with an importance level of 95%. The F-count esteem > F table (38.974 > 2.79) expresses that there is a positive and critical impact of hierarchical culture, work pressure and occupation fulfillment on the presentation of Medan Polonia Essential Expense Administration representatives.
Pengaruh Pengembangan Karir, Komunikasi dan Budaya Organisasi Terhadap Kinerja Pegawai Sinurat, Jekinya Andi S.; Rahmad, Juhari; Irawan, Dodi; Nasution, Mahdayani; Tarigan, Nur M. Ridha; Nasti, Nilawati; Pane, Sri Gustina
Journal of Management and Economics Research Vol 2 No 2 (2024): April 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i2.177

Abstract

The problems in this research are how is the influence of career development, communication and organizational culture partially and concurrently on the employee performance in the Kantor Wilayah DJP Sumatera Utara I? Research objectives: To determine the effect of career development, communication and organizational culture partially and simultaneously on the employee performance in the Kantor Wilayah DJP Sumatera Utara I. The hypothesis proposed is: There is a significant effect of career development, communication and organizational culture partially and jointly on the employee performance in the Kantor Wilayah DJP Sumatera Utara I. The study was conducted at the Kantor Wilayah DJP Sumatera Utara I Jalan Sukamulia No. 17A Medan, with a population of 146 people, and a study sample of 59 people. Based on the analysis results obtained career development has a effect on the employee performance of the Kantor Wilayah DJP Sumatera Utara I, this is supported by the results of t count analysis > t-table (6,644 > 2,004) at n = 59 at 95% significance level. Communication has a positif and significant effect on the employee performance of the Kantor Wilayah DJP Sumatera Utara I, this is supported by an analysis of t count > t-table (2,705 > 2,004) at n = 59 at 95% significance level. Organizational culture has a not effect on the employee performance of the Kantor Wilayah DJP Sumatera Utara I, this is supported by an analysis of t count < -table (0,740 < 2,004) at n = 59 with a significant level of 95%. Value of F-count> F table (42,435 > 2,77) This states that together (multiple) there are positive and significant effects of career development, communication and organizational culture on the employee performance of employees of the Kantor Wilayah DJP Sumatera Utara I. Thus the hypothesis proposed is accepted by the truth.
Pengaruh Pengalaman Kerja, Iklim Kerja dan Kemampuan Kerja Terhadap Pengembangan Karir di Kantor Pelayanan Pajak Pratama Pematang Siantar Siregar, Nurul Khadijah; Napitupulu, Iwan Kristoni; Handayani, Putri; Situmorang, Beringin Raja; Depari, Emenda Tinalyta; Pane, Sri Gustina; Safrida, Safrida; Wasesa, Supar
Journal of Management and Economics Research Vol 2 No 3 (2024): August 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i3.180

Abstract

This study aims to determine the Effect of work experience, working climate and work ability appraisal partially and simultaneously on the career development in the Kantor Pelayanan Pajak Pratama Pematang Siantar. The study was conducted at the Kantor Pelayanan Pajak Pratama Pematang Siantar Jalan Dahlia Nomor 12, Simarito, Kecamatan Siantar Barat, Kota Pematang Siantar, Provinsi Sumatera Utara, kode pos 21111, with a population of 108 people, and a study sample. of 52 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24. Based on the analysis results obtained work experience has a effect on the career development of the Kantor Pelayanan Pajak Pratama Pematang Siantar, this is supported by the results of t count analysis > t-table (3,668 > 2,011) at n = 52 at 95% significance level. Working climate has a not effect on the career development of the Kantor Pelayanan Pajak Pratama Pematang Siantar, this is supported by an analysis of t count < t-table (0,552 < 2,011) at n = 52 at 95% significance level. Work ability appraisal has a effect on the career development of the Kantor Pelayanan Pajak Pratama Pematang Siantar, this is supported by an analysis of t count > -table (2,170 > 2,011) at n = 52 with a significant level of 95%.Value of F-count> F table (25,500 > 2,80) This states that together (multiple) there are positive and significant effects of work experience, working climate and work ability appraisal on the career development of employees of the Kantor Pelayanan Pajak Pratama Pematang Siantar. Thus the hypothesis proposed is accepted by the truth.
Pengaruh Budaya Organisasi, Komunikasi dan Kepuasan Kerja Terhadap Kinerja Pegawai Di Kantor Pelayanan Pajak Hermawan, Wahyu; Darmawan, Didik; Yulianto, Yulianto; Marpaung, Rahmad Yani; Purtaminingsih, Endang; Suprayitno, Eddi; Sadly, Effendy; Pane, Sri Gustina
Journal of Management and Economics Research Vol 2 No 3 (2024): August 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i3.182

Abstract

This research aims to determine the influence of organizational culture, communication and job satisfaction partially and simultaneously on employee performance at the Binjai Pratama Tax Service Office. The research was conducted at the Binjai Primary Tax Service Office Jalan Jambi No.1, West Rambung, South Binjai., Binjai City, North Sumatra Province, postal code 20722, with a population of 101 people, and a research sample of 50 people. Data collection was carried out by interviews, questionnaires and documentation. The data analysis technique used is multiple regression analysis using the IMB Statistics for Product and Service Solution (SPSS) computer program version 24. Based on the results of the analysis, it is found that organizational culture has a positive and significant effect on the performance of employees of the Binjai Pratama Tax Service Office, this is supported by the results of the analysis t count > t-table (2.106 > 2.014) at n = 50 at the 95% significance level. Communication has a positive and significant effect on the performance of the Binjai Pratama Tax Service Office employees, this is supported by the analysis of t count > t-table (8.186 > 2.014) at n = 50 at a significance level of 95%. Job satisfaction has a positive and significant effect on the performance of employees at the Binjai Pratama Tax Service Office, this is supported by the analysis of t count > t-table (4.107 > 2.014) at n = 50 with a significance level of 95%. The F-count value > F table (50.249 > 2.81), this states that together (multiple) there is a positive and significant influence of organizational culture, communication and job satisfaction on the performance of the Binjai Pratama Tax Service Office employees. Thus the hypothesis proposed is accepted as true.
Liquidity Ratio and Solvency Ratio Analysis to Assess the Company's Financial Performance at PT. Wahana Pronactural Tbk for the Period 2019 – 2023 Ningsih, Suci Cahya Widya; Pane, Sri Gustina; Rangkuti, Lusi Elviani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1161

Abstract

This study aims to analyze liquidity and solvency ratios as tools for assessing the financial performance of PT Wahana Pronatural Tbk during the 2019–2023 period. The method used is descriptive quantitative, utilizing secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The ratios analyzed include the current ratio, quick ratio, and cash ratio to measure liquidity, as well as the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) to assess solvency. The analysis results show that the average current ratio of 212% reflects good liquidity. However, the quick ratio of 147% and the cash ratio of 20% indicate suboptimal conditions because they are below industry standards, caused by a decrease in cash and receivables and an increase in current liabilities from year to year. Meanwhile, the solvency aspect shows a significant increase in the company's debt since 2021, with a DAR of 29% and a DER of 43%. Despite the increase in financial risk, the company is still considered capable of meeting its short-term and long-term obligations. These findings are expected to provide evaluation material for management in efforts to improve the company's efficiency and financial stability.
Working Capital and Solvency Analysis to Increase Profitability at PT Perusahaan Gas Negara Tbk for the 2019-2023 Period Safira, Eka; Pane, Sri Gustina; Lubis, Farida Khairani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1162

Abstract

The purpose of this study is to determine and analyze working capital and solvency in increasing the profitability of PT Perusahaan Gas Negara Tbk. The data analysis technique used is descriptive analysis. Data collection techniques were carried out through documentation studies and literature studies. The data used in this study are secondary data obtained from the annual financial statements of PT Perusahaan Gas Negara Tbk listed on the Indonesia Stock Exchange (IDX). Based on the results of the study, it is known that the company's net working capital fluctuated and at the end of the period there was a sharp decline. This decline was caused by a greater increase in current liabilities compared to the increase in current assets. The solvency ratio can be said to be quite good, although a high debt to equity ratio (DER) is not ideal, because a higher DER indicates that the company's funding comes more from debt. However, the decreasing value of the debt to asset ratio (DAR) indicates that the company is able to reduce its dependence on debt.
How Do Switching Boredom, Commitment Mix, and Attractiveness Influence Cinema Viewers’ Intentions to Switch in Indonesian Theaters? Attractiveness On Switching Intention Helmi, Tengku Ahmad; Pane, Sri Gustina; Patiro, Shine Pintor Siolemba; Yusriani, Sri
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.49884

Abstract

This paper examines the determinants of cinema viewers’ switching intention in Indonesia, with a focus on switching boredom, service commitment mix, and switching attractiveness. The study is motivated by the increasing competition in the entertainment industry, where audience preferences are dynamic and switching behavior is common. The central problem addressed is why cinema customers decide to switch despite existing commitments, raising the research question: How do switching boredom, service commitment mix, and switching attractiveness influence cinema viewers’ switching intentions in Indonesian theaters? Unlike previous studies that treat commitment as a switching barrier, this paper reveals that service commitment may not prevent switching when its affective, cognitive, normative, and conative components fail to engage customers. This nuance highlights a gap in the literature on customer behavior in the entertainment sector. The study employs a quantitative approach using structured online questionnaires distributed to 200 cinema-goers, selected through purposive non-probability sampling. The data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that switching boredom, service commitment mix, and switching attractiveness significantly and positively affect switching intention. Moreover, boredom and attractiveness have a reinforcing linear relationship that intensifies switching behavior. The findings suggest that cinema operators need to mitigate customer boredom and enhance perceived value through innovation and personalized engagement. The study contributes to the understanding of switching behavior in experience-driven services and offers practical implications for sustaining audience loyalty in competitive markets.
The Influence of Leadership, Work Environment, and Motivation on Change Management In Improving Employee Performance (a Study at The Kuala Tanjung Class III Port Authority and Harbor Master's Office) Panjaitan, Gresnani; Hendrian, Hendrian; Pane, Sri Gustina
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52495

Abstract

This study investigates the influence of leadership, work environment, and motivation on employee performance, with change management as a mediating variable, at the Kuala Tanjung Class III Port Authority and Harbor Master's Office. Employing a quantitative explanatory approach with Structural Equation Modeling (SEM) through SmartPLS, data were collected from 79 active employees using purposive sampling. The findings reveal that leadership, work environment, and motivation positively and significantly influence both change management and employee performance. Critically, change management serves as a significant mediator, strengthening the relationship between these organizational factors and performance outcomes. The path coefficients indicate that motivation exerts the strongest influence on change management (β=0.470), while change management demonstrates substantial direct effects on employee performance (β=0.408). These results underscore the strategic importance of implementing participative and transformational leadership, fostering supportive work environments, and sustaining employee motivation through systematic reward and development programs. The study contributes theoretically by validating change management as a critical mediating mechanism in public sector organizations, and practically by providing evidence-based guidance for enhancing organizational adaptability and employee performance in port authorities facing contemporary operational challenges.  
PENGARUH  KEPEMIMPINAN TRANSFORMASIONAL, KEPUASAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MODERASI (STUDI KASUS STATISTISI AHLI MUDA DI BPS KABUPATEN/KOTA SE-PROVINSI SUMATERA UTARA) Muliati, Muliati; Hendrian, Hendrian; Pane, Sri Gustina
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/thayrm54

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional, kepuasan kerja, dan budaya organisasi terhadap kinerja Statistisi Ahli Muda di BPS Kabupaten/Kota se-Provinsi Sumatera Utara, serta menguji peran motivasi kerja sebagai variabel moderasi pada hubungan tersebut. Latar belakang penelitian ini didasarkan pada pentingnya peningkatan kualitas kinerja aparatur statistik dalam mendukung implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dan pemenuhan target program statistik nasional. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Instrumen penelitian disusun berdasarkan indikator setiap variabel dan diukur menggunakan skala Likert 5 poin. Responden penelitian adalah Statistisi Ahli Muda yang bekerja di BPS Kabupaten/Kota se-Provinsi Sumatera Utara. Analisis data dilakukan dengan teknik Structural Equation Modeling–Partial Least Squares (SEM-PLS) menggunakan perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional berpengaruh signifikan terhadap kinerja pegawai, kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai dan budaya organisasi juga berpengaruh signifikan terhadap kinerja pegawai. Selain itu, motivasi kerja terbukti mampu memoderasi pengaruh kepemimpinan transformasional dan kepuasan kerja terhadap kinerja, namun tidak memoderasi pengaruh budaya organisasi terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan kinerja Statistisi Ahli Muda lebih dipengaruhi oleh aspek internal pegawai, khususnya kepuasan kerja dan motivasi kerja, dibandingkan faktor kepemimpinan atau budaya organisasi. Penelitian ini diharapkan memberikan kontribusi teoretis bagi pengembangan model kinerja pegawai sektor publik serta memberikan implikasi praktis bagi BPS dalam merumuskan strategi peningkatan kinerja, khususnya melalui penguatan motivasi kerja, peningkatan kepuasan kerja, dan pengoptimalan peran kepemimpinan transformasional di lingkungan BPS Kabupaten/Kota.
PENGARUH EFIKASI DIRI, MOTIVASI INSTRINSIK DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA BADAN PUSAT STATISTIK KABUPATEN LANGKAT) Yamin, Imelda; Pane, Sri Gustina; Sembiring, Beby Karina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/dmmbwa82

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efikasi diri, motivasi intrinsik, dan komitmen organisasi terhadap kinerja pegawai pada Badan Pusat Statistik Kabupaten Langkat. Kinerja pegawai merupakan faktor penting dalam mendukung pencapaian tujuan organisasi, khususnya dalam penyelenggaraan kegiatan statistik yang menuntut ketelitian, ketepatan waktu, dan kualitas hasil kerja. Efikasi diri, motivasi intrinsik, dan komitmen organisasi dipandang sebagai faktor internal yang berperan dalam meningkatkan kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada pegawai Badan Pusat Statistik Kabupaten Langkat. Teknik analisis data yang digunakan adalah Structural Equation Modeling berbasis Regresi Linier Berganda dengan bantuan perangkat lunak SPSS versi 4.0. Evaluasi model dilakukan melalui pengujian model pengukuran (outer model) dan model struktural (inner model) untuk menguji validitas, reliabilitas, serta hubungan antarvariabel penelitian. Hasil penelitian menunjukkan bahwa efikasi diri dan motivasi intrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai. Sementara itu, komitmen organisasi juga terbukti berpengaruh positif terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa semakin tinggi keyakinan pegawai terhadap kemampuan dirinya, dorongan motivasi dari dalam diri, serta keterikatan pegawai terhadap organisasi, maka semakin baik pula kinerja yang dihasilkan. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi manajemen Badan Pusat Statistik Kabupaten Langkat dalam merumuskan kebijakan pengelolaan sumber daya manusia yang berorientasi pada peningkatan efikasi diri, motivasi intrinsik, dan komitmen organisasi guna meningkatkan kinerja pegawai secara berkelanjutan.
Co-Authors Adriyanto, Hasri Agusnarya, Luther Asyira, Nurul Bangun, Mira Srinina Beby Karina Fawzeea Sembiring Beby Karina Sembiring Depari, Emenda Tinalyta Didik Darmawan, Didik Eddi Suprayitno Efdiono, Efdiono Fauzi, Ismart Harahap, Seri Devi Hasibuan, Lena Melyana Hasibuan, Nurul Febriyana Luhty Hasibuan, Zul Henry Awal Helmi, Tengku Ahmad Hendrian Hendrian, Hendrian Herbert P.A Butar-Butar, Rio Hot Tua Siboro, Ricardo Maruba Hutapeya, Rico Marcahaya Irawan, Dodi Iriani Iriani Iwan Kristoni Napitupulu, Iwan Kristoni Kusuma, Fandi Lubis, Farida Khairani Lubis, Hasrita Lubis, Rahma Padilah M Tahir Marbun, David Christian Marpaung, Rahmad Yani Martunis Meutia, Meutia Muliati Muliati, Muliati Muslim Muslim Nasti, Nilawati Nasution, Mahdayani Ningsih, Suci Cahya Widya Nur M Ridha Tarigan Nur Rizki Panjaitan, Gresnani Panjaitan, Hesty Triana Paradiba, Ananda Pinem, M. Nelson Purba, Rafles Ricadson Purtaminingsih, Endang Putra, Rici Santridin Putri Handayani Rahmad, Juhari Rangkuti, Lusi Elviani Rika Mayasari Riza, Tauviq Sadly, Effendy Sadly, M. Khairul Imam Safira, Eka Safrida Safrida Shiddiq, Ady Akmal Shine Pintor Siolemba Patiro Sianturi, Purwanto Silvia, Yunita Simanjuntak, Nelly Agustini Sinurat, Jekinya Andi S. Siregar, Anggun Oktaviani Siregar, Nurul Khadijah Siregar, Rahayu Marsellyna Siregar, Suryani Sitti Aminah Situmorang, Beringin Raja Sonata, Ilham Sormin, Feddy Agustinus SRI RAHAYU Sunarya Sunarya Suprayitno, Eddi Tambunan, Cherish Rosari Teuku Mirza, Teuku Thaha, Rahmawati WAHYU HERMAWAN, WAHYU Wahyudi, Hendy Wahyuni, Neni Sri Wasesa, Supar Yamin, Imelda Yulianto Yulianto Yusriani, Sri Yusrita, Yusrita Zenni Riana ZUWANDA, ARI