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Pengaruh Organizational Citizenship Behavior, Kepuasan Kerja Dan Komitmen Organisasi Terhadap Kinerja Karyawan (Studi Pada PT. Telkom Kepanjen) Bella Saputri; Nur Hidayati; Restu Millaningtyas
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 10 No. 06 Agustus 2021
Publisher : UNIVERSITAS ISLAM MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.772 KB)

Abstract

Abstract This study aims to determine how the influence of Organizational citizenship behavior, job satisfaction and organizational commitment on employee performance at PT. Telkom Kepanjen 2021. In this study there are 3 (three) independent variables, namely organizational citizenship behavior, job satisfaction and organizational commitment. The dependent variable in this study is employee performance. The population in this study were all active employees of PT. Telkom Kepanjen in 2021 with a total of 36 employees. The sampling technique used was a saturated sample. The method of data collection in this study used the method of distributing questionnaires. The data analysis technique in this study used multiple linear regression with SPSS ver 18. The results showed that had a significant simultaneously organizational citizenship behavior, job satisfaction and organizational commitment effect on employee performance. Partially, organizational citizenship behavior has a significant effect on employee performance. Job satisfaction has a significant effect on employee performance. Organizational commitment has a significant effect on employee performance. Keywords: organizational citizenship behavior, job satisfaction, organizational commitment, employee performance
Penerapan Akuntansi Syari'ah Tentang Pembiayaan Murabahah Bank BSI Kota Palembang : Berdasarkan PSAK 408 Bella Saputri; Muhammad Raffi Aidil Adha; Muhammad Holid Latif; Peny Cahaya Azwari
Jurnal Cakrawala Akademika Vol. 2 No. 1 (2025): Edisi Juni 2025
Publisher : PT. Pustaka Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70182/jca.v2i1.418

Abstract

Berdasarkan pedoman yang ditetapkan dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 102 tentang Akuntansi Murabahah, penelitian ini berupaya untuk mengetahui bagaimana akuntansi syariah diterapkan dalam pembiayaan murabahah di Bank Syariah Indonesia (BSI) di Kota Palembang. Salah satu akad pembiayaan yang paling populer digunakan oleh bank syariah Indonesia adalah murabahah, di mana bank membeli suatu barang dan menjualnya kembali kepada nasabah dengan margin keuntungan yang telah ditentukan sebelumnya.. Oleh karena itu, diperlukan sistem pencatatan akuntansi yang transparan, akuntabel, dan sesuai dengan prinsip syariah. Untuk dapat menggambarkan secara menyeluruh penerapan PSAK 102 dalam praktik operasional pembiayaan murabahah, penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Metode pengumpulan data yang digunakan adalah wawancara langsung dengan pihak bank, dokumen laporan keuangan, dan telaah pustaka dari berbagai sumber terkait. Berdasarkan hasil penelitian, Bank Syariah Indonesia di Kota Palembang telah menerapkan prinsip akuntansi syariah sesuai dengan PSAK 102, khususnya dalam hal pengakuan pendapatan, pencatatan transaksi, penyajian laporan keuangan, dan penyampaian informasi penting kepada pemangku kepentingan. Namun, masih terdapat beberapa tantangan seperti kompleksitas administratif dalam proses pencatatan transaksi, serta perlunya peningkatan pemahaman dan pelatihan berkelanjutan bagi SDM perbankan syariah dalam menerapkan standar akuntansi terbaru. Diharapkan penelitian ini dapat membantu meningkatkan prosedur akuntansi syariah dan menjadi panduan bagi lembaga keuangan syariah lainnya dalam membuat laporan keuangan yang mematuhi standar akuntansi dan syariah yang relevan.
Pemodelan Classification and Regression Tree (CART) Pada Klasifikasi Gaya Hidup Sehat Menggunakan Pendekatan User-Based Classification Sinaga, Anita Sindar; Bella Saputri; Nadia Aulia
Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Vol. 4 No. 4 (2025): EDISI JULI 2025
Publisher : STMIK Triguna Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53513/jursi.v4i4.11677

Abstract

Determining a healthy lifestyle is an important issue in public health, especially in efforts to prevent chronic diseases. The classification process is carried out by constructing a decision tree that divides data into lifestyle classes (healthy/unhealthy) recursively, based on the features that provide the best separation. The results show that the CART model is able to identify significant lifestyle patterns with fairly high classification accuracy, as well as provide a clear understanding of user factors that contribute to healthy lifestyle status. This approach supports decision making in data-based health promotion programs. From a total of 70 data, the average target value is 0.146. The tree will divide the data based on whether the Feature value is ≤ 3.25. If true to the left, if false to the right. This node shows 49 samples from the root following the condition Feature <= 3.25 and is now divided again based on Feature <= 2.538. This process continues recursively until it reaches the leaf node. There is only 1 sample, with target value = 0.3, so there is no variance (squared_error = 0). If new data enters this branch, the model will predict 0.3 as the regression value.