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PENGARUH GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI APARATUR SIPIL NEGARA PADA DINAS LINGKUNGAN HIDUP KABUPATEN PONOROGO Mubarok, Riza Budi; Kurniawanto, Hudi; Sriwidodo, Untung
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 13 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.466 KB)

The general purpose of this study was to examine and analyze the influence of leadership style, and organizational commitment on performance, with work motivation as a mediating variable ASN at the Environmental Agency of Ponorogo Regency. Specific objectives are to test and analyze: (1) the influence of leadership style on work motivation, (2) the influence of organizational commitment on work motivation, (3) the influence of leadership style on performance, (4) the effect of commitment on performance, (5) influence of motivation work on performance, (6) the influence of leadership style on performance with work motivation as a mediating variable, and (7) the effect of organizational commitment on performance with work motivation as a mediating variable. The population in this study were all ASN Ponorogo Regency Environmental Services as many as 89 people. In this study using the census method. This research data is primary data by filling out the questionnaire by respondents. After the data has been collected, an instrument test consisting of the validity test and the reliability test with Cronbach Alpha. Then F test, R2 test, hypothesis test are performed. Analysis techniques using linear regression, path analysis, and multiple tests. The results showed that (1) leadership style no significant effect on work motivation, (2) the influence of positive and significant organizational commitment on work motivation, (3) leadership style no significant effect on performance, (4) the effect of positive and significant commitment to performance, (5) the effect of positive and significant work motivation on performance, (6) the effect of positive and significant leadership style on performance with work motivation as a mediating variable, and (7) organizational commitment no significant effect on performance mediated by work motivation.

ANALISIS PENGARUH FAKTOR MOTIVASI, STRES KERJA, GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA Nova P, Anita; Kurniawanto, Hudi; Sriwidodo, Untung
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 13 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.173 KB)

This study aims to analyze the effect of motivation, stress, leadership gays and work environment on employee performance. The purpose of this study was to analyze the significance of the influence of motivation, stress, leadership style and working environment factors on the performance of the state civil service. To analyze employee performance in reflecting influence of motivation, stress, leadership style an working environment factors on the performance of the state civil service. This study uses survey methods, the type of data used is quantitative, using approach aimed at testing hypotheses, the source of the data used are primary data. The population in this study were all employees of the Department of population and Civil Registration in Ponorogo Regency amounting to 64 people, the number of samples used was 50 employees, because the number of objects is less than 100 people so this research study is population study. This research was conducted by question. Data analysis techniques used validity test, reliability test, classic assumption test, normality test, heteroscedasticity test, multiple linear regression test, t test, F test. The conclusion of the study is: (1) hypothesis which states that work motivation has a significant effect on employee performance is not proven true, (2) hypothesis which states that work stress has a significant effect on employees is not proven true, (3) hypothesis which states that the leadership style has a significant effect on employees is proven to be true, (4) hypothesis which states that work environment has a significant effect on employees is not proven true.

WORKSHOP PEMBUKUAN SEDERHANA KOPERASI PERAJIN BLANGKON MAJU UTAMA SURAKARTA widarno, bambang; Kurniawanto, Hudi
ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1a (2020): Adi Widya Special Edition
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Koperasi perlu menerapkan akuntabilitas secara tertib dan berkelanjutan berdasarkan prinsip-prinsip koperasi dan pembukuan yang baik agar mendapat kepercayaan dari Anggota. Akuntabilitas meliputi aspek: organisasi dan manajemen, usaha dan pelayanan kepada anggota, dan keuangan. Kegiatan sosialisasi dan pelatihan yang dilakukan Tim Pengabdian Universitas Slamet Riyadi bertujuan untuk membekali Anggota dan Pengelola Koperasi Maju Utama. Jumlah peserta 18 orang dilaksanakan pada Sabtu, 5 Oktober 2019 bertempat di Komplek Masjid H. Inoe, Potrojayan RT 02 RW 06 Serengan, Surakarta. Acara yang berlangsung mulai jam 19.30 â€“ 21.30 WIB, dibuka oleh Ketua Pengurus, acara sosialisasi dengan metode pembelajaran berupa ceramah, diskusi, studi kasus atau Problem Based Learning. Peserta diberi soal pre test dan post test sebagai bahan evaluasi. Hasil pretest dan posttest menunjukkan terdapat peningkatan nilai (skor) dari rata-rata 4,22 menjadi 8,06 sehingga dapat dikatakan bahwa dari yang sebelumnya kurang paham menjadi paham perkoperasian. Peserta cukup antusias, hal ini terlihat dari jumlah peserta yang merespon penjelasan narasumber ada sebanyak 5 orang. Materi sosialisasi pertama oleh Dr. Hudi Kurniawanto, SE, MM. tentang prinsip perkoperasian, dan kedua workshop tentang Pembukuan Koperasi oleh Bambang Widarno, SE., MM..

CORPORATE GOVERNANCE AND CORPORATE RISK DISCLOSURE EVIDENCE FROM MALAYSIA Kurniawanto, Hudi
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2020: PROCEEDINGS ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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The main objective of this study is to analyse the impact of corporate governace on the corporate risk disclosure of Malaysian corporations. The research has used quantitative methods, namely, regression testing, in the form of descriptive statistics and multiple regression analysis. The data obtained in this research are analyzed by using the Statistical Product and Service Solutions (SPSS). To answer the study objectives, the researcher analyzes the nonfinancial companies listed on Bursa Malaysia. The results of this study indicate that board size affects corporate risk disclosure, while board independence no affects corporate risk disclosure. It shows that the greater the board size, the better the level of supervision and pressure on management, thus encouraging management to be more transparent corporate risk disclosure. This study can contribute to the government as a reference in the preparation of corporate risk disclosure policies to increase investor confidence in company risk disclosure information produced by public companies. Keywords: Corporate Risk Disclosure, Corporate Governance, Board Size, Board of Independence, Malaysia.

PENGARUH GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MEDIASI APARATUR SIPIL NEGARA PADA DINAS LINGKUNGAN HIDUP KABUPATEN PONOROGO Mubarok, Riza Budi; Kurniawanto, Hudi; Sriwidodo, Untung
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol. 13 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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

The general purpose of this study was to examine and analyze the influence of leadership style, and organizational commitment on performance, with work motivation as a mediating variable ASN at the Environmental Agency of Ponorogo Regency. Specific objectives are to test and analyze: (1) the influence of leadership style on work motivation, (2) the influence of organizational commitment on work motivation, (3) the influence of leadership style on performance, (4) the effect of commitment on performance, (5) influence of motivation work on performance, (6) the influence of leadership style on performance with work motivation as a mediating variable, and (7) the effect of organizational commitment on performance with work motivation as a mediating variable. The population in this study were all ASN Ponorogo Regency Environmental Services as many as 89 people. In this study using the census method. This research data is primary data by filling out the questionnaire by respondents. After the data has been collected, an instrument test consisting of the validity test and the reliability test with Cronbach Alpha. Then F test, R2 test, hypothesis test are performed. Analysis techniques using linear regression, path analysis, and multiple tests. The results showed that (1) leadership style no significant effect on work motivation, (2) the influence of positive and significant organizational commitment on work motivation, (3) leadership style no significant effect on performance, (4) the effect of positive and significant commitment to performance, (5) the effect of positive and significant work motivation on performance, (6) the effect of positive and significant leadership style on performance with work motivation as a mediating variable, and (7) organizational commitment no significant effect on performance mediated by work motivation.

ANALISIS PENGARUH FAKTOR MOTIVASI, STRES KERJA, GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA Nova P, Anita; Kurniawanto, Hudi; Sriwidodo, Untung
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol. 13 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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

This study aims to analyze the effect of motivation, stress, leadership gays and work environment on employee performance. The purpose of this study was to analyze the significance of the influence of motivation, stress, leadership style and working environment factors on the performance of the state civil service. To analyze employee performance in reflecting influence of motivation, stress, leadership style an working environment factors on the performance of the state civil service. This study uses survey methods, the type of data used is quantitative, using approach aimed at testing hypotheses, the source of the data used are primary data. The population in this study were all employees of the Department of population and Civil Registration in Ponorogo Regency amounting to 64 people, the number of samples used was 50 employees, because the number of objects is less than 100 people so this research study is population study. This research was conducted by question. Data analysis techniques used validity test, reliability test, classic assumption test, normality test, heteroscedasticity test, multiple linear regression test, t test, F test. The conclusion of the study is: (1) hypothesis which states that work motivation has a significant effect on employee performance is not proven true, (2) hypothesis which states that work stress has a significant effect on employees is not proven true, (3) hypothesis which states that the leadership style has a significant effect on employees is proven to be true, (4) hypothesis which states that work environment has a significant effect on employees is not proven true.

Penerapan Akuntansi Pertanggungjawaban dengan Anggaran Sebagai Alat Pengendalian Biaya Operasional pada UD Jaya Makmur Single Face Nur Arofah, Betaria Ony; Kurniawanto, Hudi
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2024): AGUSTUS 2024 -JANUARI 2025
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/30177v29

Penelitian ini bertujuan untuk mengevaluasi penerapan akuntansi pertanggungjawaban dan pengendalian biaya di UD Jaya Makmur Single Face. Selain itu, penelitian ini juga ingin mengetahui sejauh mana akuntansi pertanggungjawaban berkontribusi terhadap efisiensi pengendalian biaya di perusahaan tersebut. Data diperoleh melalui wawancara dengan Manajer Keuangan dan staf keuangan, serta observasi dan studi dokumentasi. Analisis data kualitatif digunakan untuk mendeskripsikan hasil penelitian. Hasil penelitian menunjukkan bahwa penerapan akuntansi pertanggungjawaban dengan anggaran sebagai alat pengendali biaya di perusahaan sudah cukup memadai.

Pengaruh Financial Target, Good Corporate Governance, dan Whistleblowing System Terhadap Kecurangan Laporan Keuangan Lindasari, Nelly Mey; Kurniawanto, Hudi
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol. 5 No. 2 (2025): Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/d4kbhe02

Tujuan dari penelitian ini adalah untuk mempelajari bagaimana financial target, good corporate governance dan whistleblowing system mempengaruhi kecurangan laporan keuangan pada perusahaan BUMN yang terdaftar di BEI dari tahun 2021 hingga 2023. Penelitian ini menggunakan metode purposive sampling, dengan 54 sampel diambil. Pendekatan deskriptif, uji asumsi klasik, uji f, dan uji t digunakan untuk melakukan analisis. Penelitian menunjukkan bahwa tujuan keuangan meningkatkan kecurangan laporan keuangan. Artinya, lebih banyak tekanan untuk mencapai tujuan keuangan berarti lebih banyak manipulasi dalam laporan keuangan. Sementara itu, kecurangan laporan keuangan tidak dipengaruhi oleh perusahaan yang baik dan sistem whistleblowing. Hal tersebut mengindikasikan bahwa mekanisme tata kelola perusahaan dan sistem pelaporan pelanggaran belum cukup efektif dalam mencegah terjadinya kecurangan. Temuan ini memberikan wawasan bagi regulator dan manajemen perusahaan untuk memperkuat pengawasan serta sistem pelaporan, guna meningkatkan transparansi dan akuntabilitas dalam laporan keuangan.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi (Bukti Empiris pada Perusahaan BUMN yang Terdaftar di BEI Periode Tahun 2021-2024) Marisa, Khariesma Putri; Kurniawanto, Hudi
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v10i1.2005

This study aims to examine and analyze the effect of financial performance on company value and to examine the role of Good Corporate Governance (GCG) as a moderating variable in this relationship. The objects of this study are state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in the period 2021–2024, with a population of 27 companies. The sampling technique used is purposive sampling. Based on these criteria, a sample of 19 companies was obtained. This study uses quantitative data, with the data source being secondary data. The data analysis in this study uses simple linear regression analysis to test the first hypothesis and multiple linear regression analysis using moderation regression analysis (MRA) to test the second hypothesis. The results of the study on the first hypothesis using simple linear regression analysis indicate that financial performance projected by Return on Assets (ROA) has a significant influence on company value, while Good Corporate Governance (Independent Commissioners) does not moderate the relationship between Financial Performance Return on Assets and Company Value.

Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desadi Kecamatan Randublatung Kabupaten Blora Suwati, Suwati; Kurniawanto, Hudi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2712

Sumber daya manusia merupakan aset penting dalam organisasi yang menentukan keberhasilan pencapaian tujuan perusahaan. Keberadaan karyawan yang memiliki kepuasan kerja tinggi akan mendorong meningkatnya produktivitas, loyalitas, serta efektivitas organisasi. Sebaliknya, rendahnya kepuasan kerja dapat menimbulkan Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat terhadap pengelolaan dana desa di Kecamatan Randublatung, Kabupaten Blora. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik sampel jenuh yang melibatkan 80 responden dari pemangku kepentingan pengelolaan dana desa. Data primer diperoleh melalui kuesioner dan dianalisis dengan regresi linier berganda, serta didukung oleh uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa ketiga variabel independen—akuntabilitas, transparansi, dan partisipasi masyarakat—berpengaruh positif dan signifikan terhadap pengelolaan dana desa dengan nilai p < 0,05. Koefisien determinasi (Adjusted R²) sebesar 0,865 mengindikasikan bahwa 86,5% variasi pengelolaan dana desa dapat dijelaskan oleh variabel tersebut, sementara 13,5% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menegaskan pentingnya penguatan tata kelola desa melalui peningkatan akuntabilitas, keterbukaan informasi, serta keterlibatan aktif masyarakat guna mewujudkan pengelolaan dana desa yang efektif dan berkelanjutan. Hasil penelitian ini menyimpulkan bahwa akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh positif dan signifikan terhadap pengelolaan dana desa di Kecamatan Randublatung, Kabupaten Blora. Akuntabilitas yang kuat memastikan adanya pertanggungjawaban yang jelas sehingga penggunaan dana desa lebih tepat sasaran dan terhindar dari penyimpangan.

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