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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Aksara: Jurnal Ilmu Pendidikan Nonformal Bansi (Jurnal Bisnis Manajemen Akuntansi) Jurnal Manajemen dan Kewirausahaan Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Sudarno
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Organizational Commitment, Job Satisfaction, and Locus of Control on Employee Turnover Intention and Performance at PT. Sekarbumi Alam Lestari Habibi; Achmad Tavip Junaedi; Sudarno; Sarli Rahman; Mujtaba M. Momin
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i2.102

Abstract

The purpose of this study is to determine and analyze organizational commitment, power, and flexibility of control affect turnover intention and employee performance of PT. Sekarbumi Alam Lestari. The population in this study is PT. Sekarbumi Alam Lestari in Kampar district employs 185 employees while the research sample as the unit of observation is referred to as the census technique. So the number of samples in this study found 185 employees of PT. Sekarbumi Alam Lestari in Kampar district. The data analysis technique in this study used descriptive analysis and PLS structural equation model analysis (SEM). The results of this study indicate that the organizational commitment variable is significant in turnover intention. The job satisfaction variable has no effect on turnover intention. Locus of the control variable is significantly positive on turnover intention. Organizational commitment variable has a significant effect on employee performance. The job satisfaction variable has no effect on employee performance. Locus of control variable has a significant effect on employee performance. The turnover intention variable is significantly positive on employee performance.
Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit) John Rafizal; Nyoto; Sudarno; Fazal Mohamed Mohamed Sultan
Journal of Applied Business and Technology Vol. 3 No. 3 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i3.111

Abstract

This study aims to determine and analyze the influence of organizational culture, work environment, and workload on job satisfaction and performance of the Pekanbaru Police Criminal Investigation Unit. The number of samples in this study was the entire population of the study as many as 79 personnel of the Criminal Investigation Unit of the Pekanbaru Police. Data collection techniques with Interval. This study uses SEM PLS Models. The results show that organizational culture has a negative but not significant effect on job satisfaction, the work environment has a positive but not significant effect on job satisfaction and workload has a positive but not significant effect on job satisfaction of the Criminal Investigation Police personnel. Pekanbaru. But organizational culture has a positive and significant effect on job satisfaction, the work environment has a positive and significant effect on performance and workload has a positive and significant effect on the performance of the Pekanbaru Police Criminal Investigation Unit. While job satisfaction has a positive but not significant effect on the performance of the Pekanbaru Police Criminal Investigation Unit.
Motivation, Organizational Culture, and Organizational Commitment on Job Satisfaction and Teacher Performance at State Junior High School, Bangko Rokan Hilir, Riau Kersiati; Evelyn Wijaya; Sudarno
Journal of Applied Business and Technology Vol. 4 No. 1 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i1.120

Abstract

This study aims to analyze the effect of motivation, organizational culture, and commitment on job satisfaction and teacher performance at SMP Negeri BangkoRohil, Riau. This study took a sample of 78 civil servant teachers at SMP Negeri Bangko District, Rohil, Riau. Data were collected by using a questionnaire or questionnaire and then statistically analyzed using smart PLS. The results of the hypothesis test state that work motivation have a positive and significant effect on job satisfaction but is not significant positive on teacher performance, organizational culture has a positive and significant effect on job satisfaction but is negative and not significant on teacher performance, organizational commitment has a positive and insignificant effect on teacher performance. But job satisfaction is negative and not significant on teacher performance, then job satisfaction has a positive and significant effect on teacher performance at SMP Negeri Bangko, Rohil District.
Leadership Style, Work Environment, and Compensation on Job Satisfaction and Teacher Performance Ike Sriadmitum; Sudarno; Nyoto
Journal of Applied Business and Technology Vol. 4 No. 1 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i1.122

Abstract

This study aims to analyze the effect of leadership style, work environment, and compensation on job satisfaction and performance of state high school teachers in Tandun and Ujung Batu sub-districts. This research is quantitative research by distributing questionnaires to respondents. The population in this study were all public high school civil servant teachers in Tandun and Ujung Batu sub-districts. The sample selection technique uses the census method. The sample in this study amounted to 90 respondents. The data analysis technique used Structural Equation Modeling (SEM) PLS. The results of this study indicate that leadership style has no significant effect on job satisfaction, leadership style has no significant effect on teacher performance, positive and significant work environment on job satisfaction, the work environment has no significant effect on performance, compensation has no significant effect on job satisfaction, compensation does not significant effect on teacher performance, teacher performance has no significant effect on job satisfaction.
Emotional Intelligence, Workload, and Cyberloafing on Organizational Commitment and Performance of Teachers at the Pelalawan High School Level Nyoto; Sudarno; Priyono; Surikin; Nicholas Renaldo
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.129

Abstract

Schools as the spearhead of education are required to improve the quality and quantity of learning outcomes. The number of problems in schools certainly cannot be separated from the concern of students, teachers, and education staff in achieving the school's vision and mission. This study aims to analyze the influence of emotional intelligence, workload, and cyberloafing on organizational commitment and performance of Indonesian language teachers at the Pelalawan high school level. The population of this study was all Indonesian language teachers at the high school level in Pelalawan Regency as many as 61 samples. This study used descriptive analysis and PLS Structural Equation Model analysis. The results of this study indicate that emotional intelligence is positively significant to organizational commitment, but not significant to teacher performance. The negative workload variable is not significant to organizational commitment but the positive is not significant to teacher performance. The cyberloafing variable is significantly positive on organizational commitment and not significantly negative on teacher performance.
Pengaruh Likuiditas, Solvabilitas, Profitabilitas Dan Biaya Operasional Terhadap Beban Pajak Penghasilan Badan Terutang Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020 Yusrizal; Shendy Dewanti; Sudarno Sudarno; Yenny Wati
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 3 No. 1 (2023)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v3i1.462

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh likuiditas, solvabilitas, profitabilitas, dan biaya operasional terhadap beban pajak penghasilan badan terutang. Obyek penelitian ini pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Penelitian ini berbentuk penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan manufaktur sektor aneka industri yang terdaftar di BEI. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan tahunan semua perusahaan manufaktur sektor aneka industri yang terdaftar di BEI pada periode tahun 2016-2020 dan dapat diakses dari www.idx.co.id atau situs resmi masing-masing perusahaan. Hasil penelitian menunjukan bahwa: Likuiditas tidak berpengaruh terhadap beban pajak, Solvabilitas berpengaruh terhadap beban pajak, Profitabilitas berpengaruh terhadap beban pajak, Biaya Operasional berpengaruh terhadap beban pajak penghasilan badan terutang
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
THE EFFECT OF QUALITY SERVICE ON CLIENT SATISFACTION AND LOYALTY IN TAX AND MANAGEMENT CONSULTANT OFFICE Suyono Suyono; Ferri Firnando; Rangga Rahmadian Yuliendi; Sudarno Sudarno; Novita Yulia Putri
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2834

Abstract

The purpose of this study was to find out, test and analyze the effect of service quality on the satisfaction and loyalty of clients of tax and management consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru. The study was conducted at the office of tax and management consultant Dr. Sudarno Pekanbaru. The study time starts in August and until November 2021. Respondents in this study were taken from the client office of tax and management consultant Dr. Sudarno Pekanbaru, which is as many as 86 clients consisting of WPOP and WPB. The sampling techniques used in the study used saturated samples in which all members of the population were sampled. The number of samples used in the study was that all members of the study object population were 86 respondents. The data analysis techniques in this study used descriptive analysis the help of SPSS version 21 software. The results showed (1) Assurance has had a significant positive impact on client satisfaction (2) reliability, responsiveness, empathy, and tangibles have not had a significant positive impact on client satisfaction. Tangibles and satisfaction have a significant positive impact on client loyalty. (4) Reliability, responsiveness, assurance and empathy have not had a significant positive impact on client loyalty.
Commitment, Discipline, and Work Environment on Job Satisfaction and Teacher Performance at SMK Negeri Tambusai Utara, Rokan Hulu District Rizaldi Putra; Sudarno Sudarno; Joko Sutanto; Mukhsin Mukhsin; Suyono Suyono
International Conference on Business Management and Accounting Vol 1 No 2 (2023): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i2.3070

Abstract

The purpose of this study was to determine and analyze the effect of organizational commitment, work discipline and work environment on job satisfaction and teacher performance at SMK Negeri Tambusai Utara, Rokan Hulu. The sampling technique used in this study used a sample in which all members of the population became the sample, as many as 78 people became the sample. The data analysis technique in this study used descriptive analysis and the Equation Structure Model (SEM) PLS with the help of Smart PLS software. The results of this study indicate that commitment and work discipline are not significant on job satisfaction. The work environment is significantly positive on job satisfaction. Organizational commitment and work discipline are significant to performance. Environment and job satisfaction are not significant to performance. For further writers can add other independent factors that can affect teacher job satisfaction and teacher performance. Both internal factors that exist at school and factors outside of school.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Marice Br. Hutahuruk; Luciana Fransisca; Cecilia Cecilia
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2742

Abstract

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Amy Hughes Andi Andi Andi Andi Anton Anton Asmara Hendra Komara Astri Ayu Purwati Bambang Bambang Benny Napitupulu Cecilia Dadi Komardi Denisa Syahriza Dewi Sukmawaty Edeng Mahyuddin Eka Desmulyati Elfita Eva Susanti Evelyn Wijaya Fadrul Fadrul Fazal Mohamed Mohamed Sultan Ferri Firnando Habibi Harry Patuan Panjaitan Harry Smith Helwen Heri Herma Safitri Ike Sriadmitum Indri Yovita Intan Purnama Irawati Irawati John Rafizal Joko Sutanto Kersiati Kristy Veronica Leni Lifo Lindawati Sirait Luciana Fransisca Luciana Fransisca Marice Br Hutahuruk Marice Hutahuruk Matthias Schmidt Mazzlida Mat Deli Megawati Pakpahan Meryana Meryana Michael Halim Muhammad Pringgo Prayetno Muhammad Wan Kudri Mujtaba M. Momin Mukhsin Mukhsin Mukhsin Mukhsin Nicholas Renaldo Novita Yulia Putri Nyoto Pratiwi Pratiwi Priyono Pujiono Eddy Putri Rahma Suci Putu Wijaya Rangga Rahmadian Yuliendi Ribkha Ribkha Rini Fatmasari Rizaldi Putra Rosa Linda Sarli Rahman Seniwati Seniwati Shendy Dewanti Suci Fitria Sari Suhardjo Suharti Surikin Suyono Suyono Suyono Suyono Suyono Suyono Tandy Sevendy Teddy Chandra Yanti Mayasari Ginting Yenny Wati Yuli Marliza Yunia Sari Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Yusrizal