Claim Missing Document
Check
Articles

Determinan Akuntabilitas Kinerja pada Dinas Kelautan dan Perikanan Karangasem Bali Arista Aprilia; Arik Susbiyani; Elok Fitriah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1263

Abstract

The process of exercising state power in carrying out the provision of public goods and services is part of good governance. The Government Agency Performance Report (LAKIP) is considered necessary to determine the ability of each agency to achieve the vision, mission, and objectives of the organization. Performance accountability is a form of performance reporting that must be accounted for by the party entrusted to carry out programs or activities in order to achieve the vision and mission and strategic plan that has been set by the organization. The type of data used in this study is subject data. In conducting this research, data collection techniques were used as follows: questionnaires (Questionnaires) namely distributing a list of questions in the form of questionnaires to respondents. The object of the research that I took was at the Karangasem Bali Marine and Fisheries Service. The results of this study based on several data analyses showed a positive and significant influence. This proves that the better the Budget Implementation will increase the accountability of the performance of the Karangasem Bali Marine and Fisheries Service.
PERFORMANCE OF SCHOOL EMPLOYEES AT SMAN 2 CADET BHAYANGKARA EAST JAVA Naufal Yoga Fahreza; Arik Susbiyani; Toni Herlambang; Ni Nyoman Putu Martini
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9336

Abstract

This study aims to analyze the influence of discipline, competence, and creativity on employee performance, with job satisfaction serving as an intervening variable at SMAN 2 Taruna Bhayangkara, East Java. A quantitative approach was employed, utilizing Partial Least Squares analysis (WarpPLS 8.0) based on data collected from 107 respondents, including teachers, administrative staff, and police supervisors. The findings revealed that discipline and competence had a positive and significant effect on job satisfaction, whereas creativity did not. Both discipline and competence also significantly impacted employee performance, while creativity showed no immediate effect. Additionally, job satisfaction partially mediates the relationship between discipline and competence and employee performance but does not mediate the influence of creativity on performance. Thus, competence is the most dominant factor affecting employee performance, while job satisfaction strengthens the effects of discipline and competence. This research highlights the importance of competency development, strict enforcement of discipline, and innovation mechanisms to continuously improve employee performance.
Pengaruh Penerapan Green Accounting, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Industri dan Kimia Varadina Dela Puspita; Arik Susbiyani; Riyanto Setiawan Suharsono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2911

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan pengaruh penerapan green accounting, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sektor industri dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023, baik secara parsial maupun simultan. Populasi penelitian ini terdiri dari 74 perusahaan, dan setelah melalui tahap purposive sampling diperoleh 49 perusahaan yang memenuhi kriteria dengan periode pengamatan selama 5 tahun, sehingga total sampel yang digunakan berjumlah 245 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan yang diperoleh dari situs resmi BEI maupun situs perusahaan terkait, serta dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa green accounting berpengaruh positif signifikan terhadap nilai perusahaan, yang berarti praktik ramah lingkungan mampu meningkatkan citra dan kepercayaan investor. Leverage juga terbukti berpengaruh positif signifikan, mengindikasikan bahwa pengelolaan struktur pembiayaan yang optimal dipersepsikan positif oleh pasar sebagai strategi pertumbuhan. Selain itu, profitabilitas berpengaruh positif signifikan, mencerminkan kemampuan menghasilkan laba konsisten dan menjadi sinyal kuat bagi investor mengenai keberlanjutan usaha. Secara simultan, ketiga variabel tersebut terbukti berpengaruh positif signifikan terhadap nilai perusahaan. Implikasi praktis penelitian ini adalah hasilnya dapat dijadikan pertimbangan oleh investor dalam mengambil keputusan investasi, serta bagi perusahaan sebagai strategi meningkatkan nilai ekonomi sekaligus menunjukkan bentuk tanggung jawab terhadap regulasi dan keberlanjutan lingkungan hidup
Effect of Leadership Style and Compensation on Employee Performance With Job Satisfaction as Intervening Variable (Study at Fatimah Islamic Hospital Banyuwangi) Suprapto Suprapto; Abadi Sanosra; Arik Susbiyani
International Journal of Management Science and Information Technology Vol. 2 No. 1 (2022): January - June 2022
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v2i1.464

Abstract

Fatimah Islamic Hospital Banyuwangi is one of the Muhammadiyah network hospitals in Banyuwangi Regency which has a very important function in efforts to increase the level of health in the Banyuwangi community. Therefore, the performance of hospital employees is very important for achieving overall hospital performance. This study aims to determine the direct and indirect effect of leadership style, compensation on employee performance through job satisfaction on employees of the Fatimah Islamic Hospital in Banyuwangi. This research is a quantitative research. The data collection instrument used a questionnaire which was distributed to 109 respondents. The analysis technique of Structure Question Modeling (SEM) was using the statistical software SmartPLS version 3.0. Based on the research results obtained empirical facts in the form of: (1) Leadership style has a positive and significant effect on job satisfaction of 0.000; (2) Compensation has a positive and significant effect on job satisfaction of 0.002; (3) Leadership style has a positive and significant effect on employee performance of 0.027; (4) Compensation has a positive and significant effect on employee performance of 0.022; (5) Employee job satisfaction has a positive and significant effect on employee performance of 0.020; (6) Leadership style has a positive and significant effect on employee performance with job satisfaction as a mediator of 0.038; (7) Compensation has a positive and significant effect on employee performance through job satisfaction of 0.033.