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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Coopetition : Jurnal Ilmiah Manajemen Jurnal Ekonomi Jurnal Indonesia Raya Jurnal Fairness Student Journal of Business and Management (SJBM) Jurnal Akuntansi
Baihaqi
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Kepemimpinan Efektif, Lingkungan Kerja Dan Kompetensi Terhadap Kinerja Pegawai Iin Herlena H; Baihaqi; Yumiati
Coopetition : Jurnal Ilmiah Manajemen Vol. 11 No. 3 (2020): Coopetition: Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v11i3.257

Abstract

This study aims to prove empirically the effect of effective leadership, work environment, and competence on the performance of echelon IV officials in North Bengkulu Regency. This type of quantitative research uses a survey method. The population was all Echelon IV officials in the Regional Government of North Bengkulu Regency, totaling 659 echelon IV officials and a sample of 249 people. Data were processed using the SPSS program with multiple linear regression. The data collection technique used a questionnaire. The data analysis method consisted of data quality test, classical assumption test, and hypothesis testing. Research results: effective leadership, work environment, and competence have a positive and significant effect on the performance of echelon IV employees in North Bengkulu Regency. Changes in the performance of echelon IV employees in North Bengkulu Regency are determined by effective leadership, work environment, and competence by 41.6%. Suggestion: in carrying out the main duties and functions of each regional work units, echelon IV officials are expected to apply effective leadership behavior that is relationship-oriented or change-oriented, to create a comfortable work environment in support of employee performance improvement, regional work units should propose and budget for improvement. the quality of work facilities and infrastructure through programs and activities in each regional work units, to improve the performance of echelon IV officials in North Bengkulu Regency, it is hoped that the Regional Government will provide opportunities for echelon IV officials to increase their competence through leadership education and training, and provide support The budget for Education and Training activities and other technical training, as well as through related agencies (BKPSDM) in placing employees in echelon IV positions must be in accordance with the competence of their duties and jobs (the right man and the right job).
PERILAKU BERBAGI PENGETAHUAN AKUNTANSI PADA DOSEN AKUNTANSI KOTA BENGKULU: PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB) Madani Hatta; Baihaqi Baihaqi; Resti Ramahdaniati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.449

Abstract

This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior.
Pengaruh Kualitas Pelayanan, Kualitas Produk Dan Pemasaran Relasional Terhadap Kepuasan Nasabah Bank Bengkulu Paulus Junico Pasaribu; Baihaqi Baihaqi; Yumiati Yumiati
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 2 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i2.1389

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh kualitas pelayanan, kualitas produk, dan pemasaran relasional terhadap kepuasan nasabah Bank Bengkulu. Jenis penelitian kuantitatif dengan metode survei. Populasi adalah nasabah kredit Calon Pegawai Negeri Sipil (CPNS) dan Pegawai Negeri Sipil (PNS) daerah tahun 2020 pada Bank Bengkulu Kantor Cabang Pembantu Ipuh yang berjumlah 487 orang nasabah dan sampel berjumlah 220 orang. Data diolah dengan menggunakan program SPSS dengan regresi linear berganda. Teknik pengumpulan data menggunakan kuisioner. Metode analisis data terdiri dari uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian: kualitas pelayanan, kualitas produk, dan pemasaran relasional berpengaruh positif terhadap kepuasan nasabah Bank Bengkulu Kantor Cabang Pembantu (KCP) Ipuh. Saran: kualitas pelayanan yang diberikan Bank Bengkulu Kantor Cabang Pembantu (KCP) Ipuh perlu ditingkatkan pada penambahan fasilitas ATM dengan dukungan jaringan yang lebih baik lagi, dalam upaya memperkuat pangsa pasar, manajemen Bank Bengkulu Kantor Cabang Pembantu (KCP) Ipuh harus terus meningkatkan inovasi produk perbankan dan pelayanan. Inovasi tersebut dapat dicerminkan pada performa kinerja layanan, kualitas produk, dan strategi pemasaran relasional yang lebih baik lagi, serta memperbanyak lagi gebyar hadiah dan undian sehingga menarik pelanggan/nasabah.
FACTORS AFFECTING AVIATION SECURITY PERFORMANCE AT MUARA BUNGO AIRPORT Sony Aditya Pratama; Baihaqi Baihaqi; Yumiati Yumiati
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This studi explores the factors influencing employee performance at Muara bungo airport, focusing on discipline, work motivation, and competence. The research findings reveal that employee discipline positively impacts performance, emphasizing the importance of punctuality, adherence to procedures, and responsibility in achieving organizational goals. Additionally, the study highlights the significance of work motivation in driving employee performance, emphasizing the role of fair compensation, recognition, and developmental opportunities. Furthermore, competence emerges as a key factor, with skilled and knowledgeable employees exhibiting higher performance levels. The research suggests strategies such as strengthening discipline, enhancing work motivation, and focusing on competence development to optimize employee performance. The studi also recommends fostering a culture of safety and security, improving communication and collaboration, implementing performance evaluation and feedback mechanisms, and continuously monitoring and adapting approaches. By implementing these suggestions, Muara bungo airport can effectively enhance employee performance, contributing to the organization's success and ensuring a safer and more efficient aviation environment
BIMBINGAN PENDIRIAN BUMDES UNTUK PENGUATAN PEMBERDAYAAN MASYARAKAT Baihaqi Baihaqi; Madani Hatta; Danang Adi Putra; Herawansyah Herawansyah; Sriwidharmanely Sriwidharmanely
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.1-6

Abstract

Kecamatan Tanjung Agung Palik Kabupaten Bengkulu Utara yang terdiri dari 10 desa, hanya terdapat 1 (satu) BUMDES, sedangkan untuk desa-desa yang lain belum membentuk BUMDES. BUMDES yang ada di Desa Tanjung Agung pun belum dikelola dengan baik bahkan proses pendiriannya belum mengacu pada proses pendirian yang benar. faktor utama yang menjadi kendala sehingga belum terealisasinya pendirian BUMDES ini karena selama ini dana desa yang diperoleh selama 4 tahun ini masih diperuntukkan untuk pembangunan fisik. Selain itu, belum adanya motivasi dari masyarakat desa karena mereka menganggap pendirian BUMDES ini membutuhkan investasi yang besar, manajemen yang punya keahlian manajerial dan punya sifat wirausaha dan masyarakat belum mengenali potensi desa mereka. Sosialisasi yang mereka dapatkan tentang BUMDES juga masih terbatas terutama yang berkaitan dengan proses pendirian dan manajemen BUMDES. Kegiatan pengembangan BUMDES yang ada di Kecamatan Tanjung Agung Palik diharapkan dapat ditindaklanjuti PKM selanjutnya dengan membuat pendampingan dan pelatihan yang dapat menunjang berdirinya BUMDES yang baik. Tujuannya adalah menjadikan desa-desa pada Kecamatan Tanjung Agung Palik memiliki tingkat perekonomian mandiri yang baik.
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Perusahaan Swasta dan BUMN Cabang Kota Bengkulu) Nadia Zulfa Rinda; Fitri - Santi; Baihaqi - -
Student Journal of Business and Management Vol. 4 No. 3 (2021)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/sjbm.4.3.413-439

Abstract

A company in an effort to run its business requires a structured and systematic rule in providing direction and elements within the company to maximize its performance. One such structured effort is implementing TQM. Total Quality Management (TQM) is a paradigm in running a business that seeks to maximize organizational competitiveness through a focus on customer satisfaction, involvement of all employees, and continuous improvement of the quality of products, services, people, processes and organizational environment. According to (Kujala & Ullrank, 2004) and (Metri, 2005), organizational culture is one of the most important variables in the success or failure of a TQM program. The prevailing organizational culture is believed to be able to support TQM by providing a more conducive environment that paves the way for the successful implementation of TQM (Baird et al., 2011). Managerial behavior has been observed to have an interest in the job performance of employees in organizations (Andersson & Florén, 2011; Wong & Li, 2015) indicating that manager behavior strongly influences employee and customer satisfaction in the workplace. This study examines the effect of Total Quality Management (TQM) and organizational culture on managerial performance in private companies and BUMN branches in Bengkulu city. The sample used in this study are managers who work in private companies and state-owned enterprises in Bengkulu City. The questionnaire distributed was 146 copies, which returned 137 copies, which did not return 9 copies, so the total that could be processed was 137 copies. The sampling technique in this study is purposive sampling (sampling with the aim of) that is sampling with managers of private companies and state-owned enterprises. The analytical tool used is SPSS. Based on the results of the study, total quality management has a positive effect on managerial performance, meaning that the better state and private companies in Bengkulu implement total quality management, the better managerial performance will be. Based on the results of the study, organizational culture has a positive effect on managerial performance, meaning that the better the culture in BUMN and private companies in Bengkulu, the better managerial performance. As for the limitations of this study, the obstacles during the research process were the difficulty of obtaining research permits in state-owned and private companies, because the respondents were managers, and the waiting period for the withdrawal of the questionnaire. Keywords: Total Quality Management, Organizational Culture, Managerial Performance and SPSS.
Pengaruh Kebermanfaatan, Kemudahan, Keamanan, Serta Kepuasan Pengguna Dan Kesiapan Teknologi Informasi Terhadap Penggunaan E-Filing Pada Wajib Pajak Polri Indira Puspasari; Baihaqi Baihaqi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8207

Abstract

E-Filing is a way of submitting tax returns and submitting renewal notices for both periodic and annual tax returns electronically which are carried out online and in real time through an Application Service Provider (ASP). This study aims to determine the factors that influence the use of e-filing for police taxpayers. The variables used in this study are the dependent variable, namely the use of e-filing, while the independent variables are usefulness, convenience, security, user satisfaction, and information technology readiness. The data used in this study are primary data using a questionnaire. Respondents are individual taxpayers in police officers who report tax returns using e-filing with puposive sampling or authoritative sampling methods. The population in this study were police taxpayers. The sample used in this study was 150 respondents. Descriptive statistical test, validity test, reliability test, normality test, heteroscedasticity test, multicolinerity test, determination coefficient test, f statistical test, t statistical test, hypothesis testing used in this study is multiple linear regression analysis. The results of this study indicate that: 1) Benefit has a positive effect on the use of e-filing 2) Ease has a positive effect on the use of e-filing 3) Security has a positive effect on the use of e-filing 4) User satisfaction has a positive effect on the use of e-filing 5) Readiness of technology and information has no effect on the use of e-filing. Keywords : E-Filing, Usefulness, Convenience, Security, User Satisfaction, Technology And Information Readiness.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KECURANGAN AKUNTANSI (SURVEI PADA KARYAWAN PERUSAHAN ASURANSI DI KOTA BENGKULU) Vanisha Patika Sari; Baihaqi Baihaqi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11499

Abstract

This research aims to examine the influence of intellectual intelligence, emotional intelligence and spi/ritual intelligence on accounting fraud. Through the use of a purposive sampling technique, this research has been conducted on 33 employees of insurance companies in with the insurance companies in the city of BengkuluA quantitative methodology will be employed in this study. The approach used by the research to collect the data includes the distribution of questionnaires to the accounting and financial staff of insurance companies in Bengkulu city to collect primary data. IBM SPSS Statistics 26 analyzed the collected data utilizing multiple linear regression. This research show that indicate that intellectual intelligence, emotional intelligence, and spiritual intelligence have a negative effect on accounting fraud.
PENGARUH PENGETAHUAN, PERSEPSI EFEKTIVITAS, KUALITAS PELAYANAN, TRANSPARANSI DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Pitriani; Baihaqi
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36958

Abstract

The purpose of the research was to analyze the influence of the knowledge of tax, effectivity of tax perception, service quality of tax officers, transparency and awareness of taxpayers toward compliance of corporate taxpayer in Bengkulu City. The sample corporate taxpayer in Bengkulu City which taken by accidental sampling. The samplings are 143 respondents. The method of the data analysis used multiple regression analysis. The results from the data analysis showed that: (1) the knowledge of tax have positive and significant effect toward compliance of corporate taxpayers; (2) the effectivity of tax  payer have positive and significant effect toward compliance of corporate taxpayers; (3) the service quality of tax officers have positive and significant effect toward compliance of corporate taxpayers; (4) transparency of tax have positive and significant effect toward compliance of corporate taxpayers; and (5) the awareness of taxpayers have positive and significant effect toward compliance of corporate taxpayers.
ANALISIS TAX EFFORT, EFEKTIVITAS, KONTRIBUSI DAN PERTUMBUHAN PAJAK DAERAH KOTA BENGKULU TAHUN 2011-2014 Dri Asmawanti; Novella Elvandari; Baihaqi Baihaqi
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.35-52

Abstract

This study aimed to analyze the level of achievement of tax effort, effectiveness, contribution and tax growth of Bengkulu city in 2011-2014. The data used in this study are primary and secondary data obtained by taking the data and conduct interviews in DPPKA city of Bengkulu. This study uses aqualitative method. The object of this study is DPPKA city of Bengkulu. The test results showed that the attainment of tax effort, effectiveness, contribution and growth of Bengkulu city taxes that fluctuate.Key words: Tax Effort, Effectiveness, Contribution, Tax Growth
Co-Authors Danang Adi Putra Dri Asmawanti Fitri Santi Herawansyah Iin Herlena H Indira Puspasari Madani Hatta Madani Hatta Nadia Zulfa Rinda Novella Elvandari Paulus Junico Pasaribu Pitriani Resti Ramahdaniati Sony Aditya Pratama Sriwidharmanely Sriwidharmanely Vanisha Patika Sari Yumiati