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Journal : ARTOKULO: Journal of Accounting, Economic and Management

Application of The Balanced Scorecard as a Benchmark For Performance Assessment at the Surya Abadi Situbondo Multi Business Cooperative Norma Ilviatus Suhro; Diana Dwi Astuti; Lia Rachmawati
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This research aims to determine the performance of the Surya Abadi Cooperative when measured using a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. This research uses a purposive sampling method, which means researchers tend to choose informants who are considered to know the information and problems in depth and can be trusted. The results of this research found that based on the conclusions from each perspective of the Balanced Scorecard, it can be concluded that overall KSU Surya Abadi Situbondo has quite good performance.
Analysis of Factors Affecting Motor Vehicle Tax Revenue in Bondowoso District Abdallah Rizal; Diana Dwi Astuti; Haifa
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

The main objective of this research is to explain and analyze the factors affecting the revenue from motor vehicle taxes in Bondowoso Regency. This research utilizes a quantitative method. The data source for this study is secondary data obtained from the Bondowoso Central Statistics Agency. The population in this study consists of four variables related to the research. Purposive sampling technique is employed for sample selection, in alignment with the research objectives. Multiple linear regression is used as a hypothesis testing tool with the assistance of SPSS 25 software. The research indicates that the influence of inflation, the number of motor vehicles, the population, and Gross Regional Domestic Product (GRDP) simultaneously affect the revenue from motor vehicle taxes
The Influence of Workload, Reward and Punishment, and Work Environment on Employee Performance at RSUD dr. H. Koesnadi Bondowoso through Work Motivation as an Intervening Variable Doni Prianto; Yuniorita Indah Handayani; Diana Dwi Astuti
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024
Publisher : Medikun Publisher

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Abstract

This study analyzes the influence of workload, reward and punishment, and work environment on employee performance at RSUD dr. H. Koesnadi Bondowoso, with work motivation as an intervening variable. Using a quantitative approach and path analysis, the study examines direct and indirect effects among variables. The population comprises non-medical employees, with a sample determined using the Slovin formula and selected via stratified random sampling. The results indicate that workload, reward and punishment, and work environment significantly affect employee performance. These factors also influence work motivation, which in turn positively impacts performance. Motivation serves as a partial mediator, highlighting its critical role in linking workload, reward and punishment, and work environment to employee performance. The study emphasizes the importance of optimizing workload allocation, implementing fair reward and punishment systems, and fostering a conducive work environment. Enhancing employee motivation is essential for maximizing the impact of these factors on performance. The findings offer valuable insights for management at RSUD dr. H. Koesnadi Bondowoso and contribute to human resource management knowledge in the healthcare sector. Addressing these elements holistically can significantly improve employee performance and support the development of effective policies for organizational efficiency and employee well-being