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Pengaruh Mutasi, Rotasi Kerja, Dan Turnover Terhadap Kinerja Karyawan PT Deli Tebing Luhur Aisyka Anindy Yusuf; Ayu Sartika Siregar; Rumiris Siahaan; Nada Nabilah
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1658

Abstract

Penelitian ini bertujuan menganalisis pengaruh mutasi, rotasi kerja, dan turnover terhadap kinerja karyawan PT Deli Tebing Luhur. Penelitian ini dilatar belakangi oleh masih terbatasnya kajian yang menguji ketiga variabel tersebut secara simultan dalam konteks perusahaan, sehingga diharapkan dapat memberikan kontribusi empiris terhadap pengembangan manajemen sumber daya manusia. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Sampel penelitian berjumlah 100 responden yang dipilih dari populasi sebanyak 267 karyawan menggunakan teknik accidental sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa mutasi berpengaruh positif dan signifikan terhadap kinerja karyawan, sedangkan rotasi kerja dan turnover tidak berpengaruh signifikan. Ketiga variabel secara bersama-sama mampu menjelaskan 36,2% variasi kinerja karyawan. Temuan ini menunjukkan bahwa kebijakan mutasi menjadi faktor yang lebih efektif dalam meningkatkan kinerja karyawan serta dapat menjadi pertimbangan bagi perusahaan dalam meningkat efektivitas pengelolaan sumber daya manusia secara berkelanjutan.   This study aims to analyze the impact of transfers, job rotation, and turnover on employee performance at PT Deli Tebing Luhur. The study is motivated by the limited number of studies examining these three variables simultaneously within a corporate context; thus, it seeks to provide an empirical contribution to the development of human resource management. A quantitative approach with a causal-associative design was employed. The sample consisted of 100 respondents selected from a population of 267 employees using accidental sampling. Data were collected via Likert-scale questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that transfers have a positive and significant effect on employee performance, whereas job rotation and turnover do not have a significant effect. Collectively, the three variables explain 36.2% of the variation in employee performance. These findings suggest that transfer policies are a more effective factor in enhancing employee performance and can serve as a consideration for the company in improving the effectiveness of sustainable human resource management.
THE INFLUENCE OF TASTE AND PERCEPTION OF QUALITY ON PURCHASING DECISIONS THROUGH PURCHASE INTENTION AS AN INTERVENING VARIABLE (CASE STUDY OF MIMI RESTAURANT CUSTOMERS, TEBING TINGGI CITY) Rumiris Siahaan; Rizki Wulanita; Rahmawati Purba
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.173

Abstract

This research aims to find out how taste and perceived quality influence purchasing decisions through purchase intention as an intervening variable (case study of customers at Mimi Restaurant, Tebing Tinggi City). The population in this research is Mimi Restaurant customers, with an average of 1520 customers per month. In determining the sample size, the Slovin formula was used, namely 75 respondents. The regression analysis method used is multiple linear regression and to test the hypothesis the t test and path analysis test are used. The research data were analyzed or processed using the SPSS version 25 program. From the results of this research it can be concluded that taste influences the purchase interest variable, perceived quality influences the purchase interest variable, taste influences the purchase decision variable, quality perception influences the purchase decision variable. purchase decision, purchase interest has no effect on the purchase decision variable, purchase interest cannot mediate between the taste variable on the purchase decision, purchase interest cannot mediate between the quality perception variable on the purchase decision.