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All Journal BIMASTER PREMISE LAW JURNAL Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Delta-Pi : Jurnal Matematika dan Pendidikan Matematika Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Kesehatan JURNAL SWARNABHUMI Prosiding Seminar Nasional Kemaritiman dan Sumber Daya Pulau-Pulau Kecil Jurnal Pengabdian Magister Pendidikan IPA YUME : Journal of Management Social, Humanities, and Educational Studies (SHEs): Conference Series Economy Deposit Journal ( E-DJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences English Education: English Journal for Teaching and Learning Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Alhiwar: Jurnal Ilmu dan Teknik Dakwah Dulang: Jurnal Pengabdian Kepada Masyarakat Optimal: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi dan Bisnis (Ekobis-DA) Jurnal Manajemen Riset Inovasi Jurnal Penelitian Sistem Informasi Jurnal Riset dan Inovasi Manajemen Jurnal Pengabdian Masyarakat Indonesia Sejahtera Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Master Manajemen Jurnal Pengabdian Bidang Kesehatan Pragmatik : Jurnal Rumpun Ilmu Bahasa dan Pendidikan Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa Jurnal Intelek Dan Cendikiawan Nusantara Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Nusantara Jurnal Intelek Insan Cendikia Management Dynamics: International Journal of Management and Digital Sciences Brilliant International Journal of Management and Tourism
Rina Rina
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The Influence of Leadership and Motivation on Employee Performance: A Case Study at PT Lingkar Sakti Mas Gas Station Banjarmasin Aksay Aksay; Rina Rina; Adiprimadana Sanjaya Fanlia
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 3 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i3.311

Abstract

This study examines the influence of leadership and motivation on employee performance at PT. Lingkar Sakti Mas Gas Station in Banjarmasin. The research problem is the suboptimal employee performance caused by a lack of leadership attention and low work motivation. The purpose of this research is to analyze the effect of leadership and motivation on employee performance, both partially and simultaneously. The study uses a quantitative method with an associative approach, involving all 32 employees as respondents using a saturated sample technique. Data collection was carried out through questionnaires, and the data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, and F-tests. The findings reveal that leadership and motivation both have significant positive effects on employee performance, both partially and simultaneously, with a coefficient of determination (R²) of 63.3%. This indicates that leadership and motivation explain 63.3% of the variation in employee performance. The study concludes that improving leadership integrity and enhancing motivational factors such as compensation and recognition are essential to optimize employee performance in the public service sector, particularly at gas stations.
The Effect of Leadership and Work Discipline on Employee Performance: Study at PT. Agro Afiat Nusantara Company in Barito Kuala Rina Aprilia; Rina Rina; Fanlia Adiprimadana Sanjaya
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 3 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i3.314

Abstract

This Study aims to examine the influence of leadership and work discipline on employee performance at PT. Agro Afiat Nusantara in Barito Kuala, a non-subsidized fertilizer distribution company operating in South Kalimantan. The research focuses on two main variables: leadership and work discipline, both of which are theoretically considered essential in improving employee performance. A quantitative approach was employed, with data collected through questionnaires distributed to all 30 employees using a saturated sampling method. The data were analyzed using multiple linear regression with the assistance of SPSS (Statistical Package for the Social Sciences) version 27. The analysis revealed that (1) leadership, when tested partially, does not have a significant effect on employee performance; (2) in contrast, work discipline has a positive and significant effect; and (3) simultaneously, both variables significantly contribute to enhancing performance. These findings highlight the crucial role of consistent and structured work discipline particularly in terms of punctuality, responsibility, and adherence to rules as a key factor in supporting employee performance. Practically, the study suggests a reassessment of the leadership style applied within the company and emphasizes the need to strengthen a culture of discipline as part of a sustainable human resource management strategy.
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Bagian Produksi PT. Semen Tonasa II Dan III Kabupaten Pangkep Ardian Syam; Rina Rina; Andi Novita Paramitha
Jurnal Manajemen Riset Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i1.2159

Abstract

This research aims to determine the influence of work motivation and work discipline on the performance of production unit employees at the company PT. Semen Tonasa District. Pangkep. The method used in this research is a quantitative method with the number of respondents being 75 employees who were used as samples using a sampling technique, namely using a saturated sample. The analysis used in this research is a multiple linear regression test. The results of simultaneous testing of work motivation and work discipline variables have a positive and significant influence on employee performance variables as proven based on simultaneous test results with a significance value of f<α (0.000<0.05). The partial test results of the work motivation variable have a positive and significant effect on employee performance variables with a significance value of f<α (0.000<0.05). The partial test results of the work discipline variable have a positive and significant effect on employee performance variables with a significance value of f<α (0.000<0.05).
Implications of Carbon Tax Implementation on Financial Accounting of Industrial Companies in Developing Countries Angga Prasetia; M. Anwar Masruri; Verni Asvariwangi; Rina Rina
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4720

Abstract

This study explores the implications of carbon tax implementation on the financial accounting practices of industrial companies in developing countries. Amid growing pressure to internalize environmental costs, firms face significant challenges in adapting their accounting systems to accommodate carbon liabilities, particularly in contexts with weak regulatory infrastructure. The objective of this research is to examine how carbon tax policies affect financial disclosures, cost structures, and reporting behaviors, while assessing the mediating role of sustainability reporting and the moderating effect of regulatory quality. A qualitative case study approach was employed, drawing on semi structured interviews with finance professionals and regulatory officers, complemented by document analysis of financial statements and sustainability reports. Thematic analysis revealed three core findings: (1) carbon taxes compel firms to record environmental obligations as liabilities and operational costs; (2) companies with established sustainability reporting systems demonstrate greater adaptability in integrating carbon data into financial records; and (3) strong regulatory environments enhance policy compliance and accounting transparency. These results support an integrated framework linking fiscal environmental policy, institutional quality, and financial accounting adaptation. The study concludes that the effectiveness of carbon taxation in transforming accounting practices is highly contingent on corporate reporting capacity and governance conditions. Policy recommendations emphasize the need for synchronized development of carbon tax regulations, institutional support, and adoption of international reporting standards to foster accurate and consistent environmental disclosures across the industrial sector.
Pengaruh Pengembangan Karir Dan Komitmen Organisasi Terhadap Kinerja Karyawan Pada PT. Gaya Makmur Tractors Makassar Reski Bubung; Rina Rina; Kamaruddin Kamaruddin
Master Manajemen Vol. 1 No. 4 (2023): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v1i4.158

Abstract

The purpose of this study is to understand how career development and organizational commitment affect how employee performance at PT. Gaya Makmur Tractors Makassar. This data is surveyed to obtain primary data. The slovin formula was used in the study, and a total of 90 people were sampled. The validity and reliability of these findings have been evaluated, through heteroscedasticity, multicollinearity, and normality tests have all been considered. The data analysis method uses multiple regression.
Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching: (Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period). Rina Rina; Sigit Mareta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2737

Abstract

This study aims to examine the influence of Auditor Opinion, KAP Size, Financial Difficulty and Profitability on Auditor Change in Various Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. The independent variables in this research are Auditor Opinion, Financial Difficulty and KAP Size. The dependent variable is Auditor Change. The population of this research includes all various industrial companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was purposive sampling. The data analysis method used is logistic regression with SPSS version 27. The total sample for this research is 176 companies. The data collection technique uses the documentation method via the official IDX website: www.idx.co.id. The results of this research have implications for accounting knowledge, especially in the field of auditing, by providing empirical evidence regarding the influence of audit opinion, KAP size, financial difficulties and company size on auditor turnover
Pengaruh Indeks Pembangunan Manusia (IPM), Produk Domestik Regional Bruto Harga Konstan (PDRBHK) Dan Tingkat Pengangguran Terhadap Penduduk Miskin Di Provinsi Sumatera Utara (2006-2021) Uswatul Akmalia; Rina Rina; Joko Suharianto
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Kemiskinan merupakan masalah utama dalam pembangunan ekonomi, khususnya di Provinsi Sumatera Utara. Penelitian ini menganalisis pengaruh Indeks Pembangunan Manusia (IPM), Produk Domestik Regional Bruto Harga Konstan (PDRBHK), dan tingkat pengangguran terhadap jumlah penduduk miskin pada periode 2006-2021 dengan metode regresi linier berganda (OLS). Hasil penelitian menunjukkan bahwa hanya tingkat pengangguran yang memiliki pengaruh positif dan signifikan terhadap jumlah penduduk miskin, sementara IPM dan PDRBHK tidak berpengaruh secara signifikan. Temuan ini mengindikasikan bahwa pengangguran lebih berdampak terhadap kemiskinan dibandingkan faktor lainnya. Oleh karena itu, kebijakan pengentasan kemiskinan perlu difokuskan pada penciptaan lapangan kerja dan pengurangan pengangguran.
Pengaruh game online dan tinjauannya terhadap nilai-nilai Pancasila: Studi kasus SMA Negeri 1 kabanjahe Syuratty Astuti Rahayu Manalu; Febri Br Hutabarat; Fidia Wati; Mery Kristiani; Rina Rina; Salma Diani; Uswatul Akmalia
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 5 (2024): OKTOBER-NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini mengkaji pengaruh game online terhadap pemahaman dan penerapan nilai-nilai Pancasila di kalangan siswa SMA Negeri 1 Kabanjahe. Survei terhadap 96 siswa kelas XI dan XII mengungkapkan dampak kompleks game online. Hasil menunjukkan potensi positif dalam meningkatkan kerja sama (66,1%), hubungan sosial (70%), dan pemahaman keberagaman (41,5%). Namun, terdapat tantangan signifikan, terutama pada aspek religiusitas dengan 60,4% responden merasa hubungan dengan Tuhan terganggu, serta dalam hal nasionalisme dan keadilan. Pengaruh game online terhadap nilai-nilai Pancasila bergantung pada jenis game, intensitas bermain, dan kesadaran individu. Penelitian merekomendasikan pendekatan komprehensif meliputi edukasi, integrasi nilai Pancasila dalam pembelajaran, pembatasan waktu bermain, promosi game edukasi, serta monitoring berkelanjutan untuk memaksimalkan dampak positif dan meminimalkan dampak negatif terhadap internalisasi nilai-nilai Pancasila.
Co-Authors Abubakar, Salim Adi Noman Susanto Adiprimadana sanjaya Fanlia Aisyah Fadilah Lubis Akhmad Risal Aksay Aksay Alex Sander Amilia Buana Dewi Islamy Andi Novita Paramitha Andika Sulistiawan Angga Prasetia Ardian Syam Aref Vai Asep Purwo Yudi Utomo Bambang Harsono Cecep Cecep Sobirin Darlis Ardian Donard Games Edward Cornelyanto Edward Cornelyanto Eka Sustri Harida Erni Ekafitria Bahar Esti Maurilla Eva Julyanti Fanlia Adiprimadana Sanjaya Febri Br Hutabarat Febriyanti Febriyanti Ferdinandus Ferdinandus Fidia Wati Firas Abid Zidan hafipah hafipah Hendra Perdana Hendri Marhadi Ika Febriana Ika Friscila Indriana Dachi Jacelyn Christina Yeo Januar Putra Juaidah Agustina Jumyetti Jumyetti Junios Junios Kamaruddin Kamaruddin Keni Apriliano M. Anwar Masruri Mahmud Alpusari Marson Marson masdudi masdudi Masykhur Abdul Kadir Mellia Fransiska, Mellia Mery Kristiani Millenia Safitri Monalisa Monalisa Muliadi Munadi Munadi Murjainah Murjainah Neva Satyahadewi Noufal Azmi Widianto Nova Harisanti Novalia Novalia Nurhijrah Auliya Ponu Nurlia Nurlia Prihadi, Adhitya Putri Kumala Dewi Lubis Rahmi Kurnia Gustin Rahmi Usman Rakhmadi Rahman Rani Wahyuni Reni Tyas Asrining P Renny Mointi Reski Bubung Rina Aprilia Riyadi Subur, Riyadi Rizna Asticka Rugaya H. Serosero Safriady Safriady Salma Diani Sapna Sapira Savira Nailil Hana Selly Morsa Khansa Aulia Sigit Mareta Sigit Mareta Siregar, Fitri Rayani Sitti Jauhar Sri Endah Widiyanti Suryani Suryani Suyono Saputro Syifa Tri Agusriani Syuhada Syuhada Syuratty Astuti Rahayu Manalu TATI NURHAYATI Tossa Tossa Ulva Nurma’rifah Uswatul Akmalia Veriansyah, Ivan Verni Asvariwangi Vivi Okta Sanggara Wa Salmi WD. Fitria Ariani Taufik Wiko Alexandro Wiko Alexanro Winda Fatriani Yanti Puspita Sari Yuli Yetri Yusram adi zainur Zainur