MSA Majid
Universitas Syiah Kuala

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PENGARUH GAYA KEPEMIMPINAN, KERJASAMA TIM DAN KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA PADA PT. DUNIA BARUSA BANDA ACEH Syarif Hidayat; Abdul Rahman Lubis; MSA Majid
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 1 (2019): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.61 KB) | DOI: 10.24815/jped.v5i1.14088

Abstract

The purpose of this research is: (1) to describe the style of leadership, teamwork, compensation, job satisfaction and employees performance; (2) to examine the influence of leadership style, team work and compensation on employee performance; (3) to examine the influence of leadership style team work and compensation on employee job satisfaction; (4) to examine the influence of job satisfaction on employee performance; (5), to examine the indirect influence of leadership style team work and compensation on employee performance through job satisfaction. This research was conducted at PT. Dunia Barusa Cabang Banda Aceh. 170 employees at PT. Dunia Barusa were investigation in this study. The study also fund that leadership style, teamwork, compensation, the employees performance, and job satisfaction have gone well. The results of hypothesis proving that leadership style, teamwork and compensation have an effect on employee job satisfaction, then job satisfaction has an effect on the employees performance. The result of research also proves that leadership style, teamwork and compensation have an effect on employee performance, there was indirect influence of leadership style on employee performance through job satisfaction, there was indirect influence of teamwork on the employee performance through employee job satisfaction and there was indirect effect of compensation on employee performance through the employee job satisfaction. Keywords: Leadership Style, Teamwork, Compensation, Job Satisfaction and Employee Performance Abstrak  Tujuan penelitian ini untuk: (1) mendeskripsikan gaya kepemimpinan, kerjasama tim, kompensasi, kepuasan kerja dan kinerja karyawan; (2) menguji gaya kepemimpinan, kerjasama tim dan kompensasi terhadap kinerja karyawan; (3) menguji gaya kepemimpinan kerjasama tim dan kompensasi terhadap kepuasan kerja karyawan; (4) menguji pengaruh kepuasan kerja terhadap kinerja karyawan; (5) menguji pengaruh tidak langsung gaya kepemimpinan kerjasama tim dan kompensasi terhadap kinerja karyawan melalui kepuasan kerja. Penelitian ini dilakukan terhadap semua karyawan pada PT. Dunia Barusa Cabang Banda Aceh sebanyak 170 orang. Hasil penelitian menunjukkan bahwa gaya kepemimpinan, kerjasama tim, kompensasi, kinerja karyawan, dan kepuasan kerja sudah berjalan dengan baik. Hasil pengujian menunjukkan bahwa gaya kepemimpinan, kerjasama tim dan kompensasi berpengaruh terhadap kepuasan kerja karyawan, kepuasan kerja berpengaruh terhadap kinerja karyawan. Hasil gaya kepemimpinan, kerjasama tim dan kompensasi berpengaruh terhadap kinerja karyawan, gaya kepemimpinan secara tidak langsung berpengaruh terhadap kinerja karyawan melalui kepuasan kerja, kerjasama tim secara tidak langsung berpengaruh terhadap kinerja karyawan melalui kepuasan kerja karyawan dan kompensasi secara tidak langsung berpengaruh terhadap kinerja karyawan melalui kepuasan kerja karyawan. Kata kunci :     Gaya Kepemimpinan, Kerjasama Tim, Kompensasi, Kepuasan Kerja dan Kinerja Karyawan 
PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh) Saiful Bahri; Yossi Diantimala; MSA Majid
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 2 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.697 KB) | DOI: 10.24815/jts.v%vi%i.13044

Abstract

This study aims to empirically explore the effect of the quality of tax services, the understanding of taxation regulations, and tax sanctions on the taxpayer compliance in the area of Tax Service Office of Pratama in the city of Banda Aceh. The data of the study were gathered from 100 taxpayers who were selected using the purposive sampling technique and then analyzed using themultiple linear regression technique. The study found that the quality of tax service, understanding taxation regulations and tax sanctions simultaneously affected significantly the taxpayer compliance. Viewed partially, the quality of tax service and tax sanction have no effect on taxpayer compliance, while the understanding of tax regulation has a significant effect on taxpayer compliance in in the area of Tax Service Office of Pratama in the city of Banda Aceh.Keywords: Tax, Service Quality, Regulatory Understanding, Sanctions, ComplianceAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan baik secara simultan maupun secara parsial terhadap kepatuhan wajib pajak di area KPP Pratama Kota Banda Aceh. Metode analisis data yang digunakan adalah regresi linear berganda. Analisis data diawali dengan dilakukannya uji validitas data, uji reliabilitas data, uji multikolinearitas, uji heterokedastisitas uji normalitas dan ujihipotesis. Hasil penelitian menunjukkan kualitas pelayanan pajak, pemahaman peraturan perpajakan serta sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Dilihat secara parsial, kualitas pelayanan pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak akan tetapi pemahaman peraturan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak di area KPP pratama Kota Banda Aceh.Kata Kunci: