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Analisis Optimalisasi Sistem Penagihan Piutang Negara di DJKN Jawa Tengah dan D.I. Yogyakarta Sukmawati, Ayu; Ira Setiawati
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.254

Abstract

The collection of state receivables is a crucial element in the management of state finance as it plays a direct role in optimizing state revenue and improving budget efficiency. This study aims to analyze the collection system of state receivables implemented by the Directorate General of State Assets (DJKN) Regional Office of Central Java and D.I. Yogyakarta, as well as to identify the obstacles and optimization efforts made in its implementation. The method used is qualitative descriptive with data collection techniques through interviews, observations, and document studies. The results show that the process of collecting state receivables has followed the provisions of the Minister of Finance Regulation Number 240/PMK.06/2016, starting from document verification to the execution of seizures and write-offs of receivables. In its implementation, it still faces various obstacles such as incomplete documents, low debtor compliance, difficulties in asset execution, and limited human resources. DJKN has implemented various optimization strategies such as persuasive approaches, handling problematic receivables, direct field collection, strengthening cross-agency synergy, utilizing information technology, and submitting requests for the write-off of uncollectible receivables. These efforts are expected to enhance the effectiveness of collection and strengthen the governance of state finances.
Pengaruh Keterampilan, Pengetahuan, Kemampuan Kerja, dan Kompensasi Terhadap Kinerja Karyawan UMKM Salon di Kota Semarang Eka Kumalasari; Sutrisno; Ira Setiawati
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1410

Abstract

Abstract : This study aims to analyze the influence of skills, knowledge, work ability, and compensation on employee performance at salon MSMEs in Semarang City. A quantitative approach with a survey method was applied involving 114 respondents. The research instrument was a Likert-scale questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression to examine the effect of independent variables on the dependent variable. The results show that skills, knowledge, work ability, and compensation have a positive and significant influence on employee performance. This emphasizes that human resource development through skills and knowledge improvement, combined with fair compensation policies, plays a crucial role in enhancing employee performance in the MSME sector. This study is expected to provide practical contributions for business owners in formulating HR management strategies, as well as academic contributions to enrich the literature on employee performance in MSMEs in Indonesia. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh keterampilan, pengetahuan, kemampuan kerja, dan kompensasi terhadap kinerja karyawan UMKM salon di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 114 responden. Instrumen penelitian berupa kuesioner dengan skala Likert, diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan bahwa keterampilan, pengetahuan, kemampuan kerja, dan kompensasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini menegaskan bahwa pengembangan sumber daya manusia melalui peningkatan keterampilan dan pengetahuan, serta penerapan sistem kompensasi yang adil, merupakan faktor penting dalam mendukung kinerja karyawan pada sektor UMKM. Penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pemilik usaha dalam merumuskan strategi manajemen SDM, serta kontribusi akademis dalam memperkaya literatur tentang kinerja karyawan pada UMKM di Indonesia.