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Determinasi Kinerja Karyawan pada Home Industri Gula Merah di Kecamatan Pegajahan Kabupaten Serdang Bedagai Sri Murniyanti; Nova Azahra; Muhammad Rizaldy Wibowo; Rukmini Rukmini
Jurnal Kajian dan Penelitian Umum Vol. 4 No. 2 (2026): April: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v4i2.2479

Abstract

This study aims to identify, analyze, and explain the factors that influence employee performance in carrying out work activities in the red sugar home industry. The research was conducted at the Red Sugar Home Industry in the Pegajahan District, Serdang Bedagai Regency. Some of the dominant factors affecting employee performance at the Red Sugar Home Industry in Pegajahan District, Serdang Bedagai Regency include leadership, skills, and work environment. This study is a quantitative study with a sample size of 70 employees. The T-test (partial) results showed t-count 8.487>t-table 1.668 and significant 0.000<0.05, so Ha is accepted, which means that leadership has a positive and significant effect on employee performance. The t-value of 4.630 > t-table 1.668 and a significance of 0.000 < 0.05 means that skills have a positive and significant effect on employee performance. The t-value of 1.878 > t-table 1.668 and a significance of 0.044 < 0.05 indicates that the work environment has a positive and significant effect on employee performance. The F-test (simultaneous) results show an F-value of 65.853 > F-table 2.74 and a significance of 0.000 < 0.05, which indicates that leadership, skills, and the work environment simultaneously have a positive and significant effect on employee performance. The R Square value shows a coefficient of determination of 0.750 or 75.0%, meaning that the employee performance variable can be explained by the leadership, skills, and work environment variables, while the remaining 25.0% is influenced by other variables not included in this study.
Peningkatan Kualitas Laporan Keuangan UMKM Melalui Kompetensi Akuntansi dan Literasi Keuangan dengan Adopsi Aplikasi Digital sebagai Variabel Moderasi pada UMKM di Kecamatan Medan Amplas Mhd Rizaldy Wibowo; Reza Hanafi Lubis; Rukmini Rukmini; Nova Azahra; Sri Murniyanti
Jurnal Kajian dan Penelitian Umum Vol. 4 No. 2 (2026): April: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v4i2.2480

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, but because the quality of their financial reporting is still low, it becomes one of the obstacles in business decision-making and access to financing. This study aims to analyze the effect of accounting competence and financial literacy on the quality of MSME financial reports, as well as to test the role of digital application adoption as a moderating variable. The research approach used is quantitative with a survey method. Data was collected through a Likert-scale questionnaire distributed to 125 MSME actors in Medan Amplas District. Data analysis was conducted using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method. The research is expected to show that accounting competence and financial literacy have a positive impact on the quality of financial reports, and that adopting digital applications strengthens this relationship. This study is at technology readiness level (TRL) 3. It aligns with SDG 4 – Strengthening Knowledge and Literacy. Improving the quality of financial reports will increase access to financing and investment for SMEs, in line with SDG 8 – Decent Work and Economic Growth. Digitalizing financial reports is a form of innovation that enhances the competitiveness of SMEs. Developing this infrastructure aligns with SDG 9 – Industry, Innovation, and Infrastructure. This research supports Asta Cita-6 of the President of Indonesia, regarding (Strengthening the Empowerment of SMEs and Cooperatives), which aims to boost economic independence and the competitiveness of national SMEs in a sustainable way.