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Fenny BNL Tobing
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Economics, Econometrics & Finance

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HUBUNGAN GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI DENGAN SEMANGAT KERJA KARYAWAN PT. KALBE FARMA TBK Erick Steven Sinaga; Christina N.Sihombing Sihombing; Fenny BNL Tobing
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.322

Abstract

Tujuan penelitian ini adalah untuk melihat peran sumber daya manusia dalam kegiatan organisasi dimana terdapat aspek-aspek penting yang perlu diperhatikan, seperti gaya kepemimpinan, budaya organisasi, semangat kerja serta aspek lainnya. Hasil penelitian menunjukkan bahwa (1) Hubungan gaya kepemimpinan transformasional dengan semangat kerja karyawan di PT. Kalbe Farma Tbk bersifat kuat dan positif dengan koefisien korelasi Rank Spearman sebesar 0,629. Dan diperoleh hasil t hitung (5,055) lebih besar dari t tabel (2,023) yang berarti terdapat hubungan yang signifikan antara gaya kepemimpinan transformasional dan semangat kerja karyawan di PT. Kalbe Farma Tbk. (2) Hubungan budaya organisasi dengan semangat kerja karyawan di PT. Kalbe Farma Tbk bersifat kuat dan positif dengan koefisien korelasi Rank Spearman sebesar 0,612. Dan diperoleh t hitung (4,382) lebih besar dari t tabel (2,023) yang berarti terdapat hubungan yang signifikan antara budaya organisasi dengan semangat kerja karyawan di PT. Kalbe Farma Tbk. (3) Hubungan antara gaya kepemimpinan transformasional dan budaya organisasi secara simultan bersifat kuat dan positif dengan koefisien korelasi Rank Spearman sebesar 0,741. Dan diperoleh F hitung (23,129) lebih besar dari F tabel (3,245) yang berarti terdapat hubungan yang signifikan secara simultan antara ketiga variable. Dengan demikian semakin baik gaya kepemimpinan transformasional dan budaya organisasi maka semangat kerja karyawan semakin baik. Dapat disimpulkan bahwa gaya kepemimpinan transformasional yang diterapkan oleh atasast di perusahaan sudah berjalan dengan baik.Kata Kunci: sumber daya manusia, gaya kepemimpinan, budaya organisasi, semangat kerja
TINJAUAN PEMOTONGAN PPH PASAL 23 PADA CV BERKAT TIMAH SEJAHTERA Maria Ave Melkya; Janti Saragih; Fenny BNL Tobing
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.584

Abstract

In the era of globalization in the world economy is ketat.Itu make us required to have a greater ability to be bersaing.Hal This also occurs in the working world wide. Then the student as a potential fresh graduate would not want to have more ability at the time wanted to start a dive in the world of work later. To meet all necessary improvement of the quality of the workforce that has been ada.Universitas Kristen Indonesia Faculty konomi as one who has experienced the Institute of Education, has the aim to put out more graduates - lusan best. That is not only reliable in the academic field but also have the best possible preparation in the competitive world of work, therefore it is time for the Indonesian people began to fix themselves in the field of economy to seek revenue to be used as an income assets of the largest and most important. Indonesia needs to do a tax reform.Keywords: Taxation, Income Taxes 23, Rental Services, Cutting, Crediting
SISTEM DAN PROSEDUR PEMBELIAN BARANG DAGANG SERTA PENENTUAN HARGA POKOK PENJUALAN PADA PT PERHUTANI (PERSERO) Fransiska Elisa; Fenny BNL Tobing; Nenny Anggraeny
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.594

Abstract

Purchases can not be ruled out in the operational activities of a company for the purchase of an item that can be used in providing and resold to another party. System strong purchases of merchandise as well as the purchase of standardized procedure is crucial in the implementation of the purchase, that purchase activity can be accounted for properly. Many products produced by PT Perhutani (Persero) which one of them in the field of national beekeeping center or abbreviated Pusbahnas. Activities undertaken in Pusbahnas is processing local honey and honey purchased through partners through several methods such as open auctions, direct elections, direct appointment, direct procurement and self-management. In this case PT Perhutani especially those Pusbahnas choose the method of selecting an open and self-management were taken from areas in Central Java. in procuring raw material using the acceptance of the honey from the partners and in selling their products using cost of goods sold which then essentially determine the selling price. Systems and procedures for purchases of merchandise as well as determining the cost of sales is very important for the company to process the raw materials for use in both internal and sold to the public for consumption.Kata kunci: Pembelian, Sistem, Persediaan, Prosedur, Harga pokok penjualan.
Co-Authors Christina N.Sihombing Sihombing Erick Steven Sinaga Fransiska Elisa Janti Saragih Maria Ave Melkya Nenny Anggraeny