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Pengaruh Budaya Organisasi dan Lingkungan Kerja Terhadap Komitmen Organisasi Pada PT. Tahta Sukses Abadi Medan Clarissa Daslim; Syawaluddin Syawaluddin; Mila Asmawiani Okta; Thomas Sumarsan Goh
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.893

Abstract

PT. Tahta Sukses Abadi Medan, better known as the Brastagi Supermarket, the former Tiara Hotel. Organizational commitment is still not optimal, indicated by the presence of recapitulation data on employee attendance which is still low, the lack of employee desire to work well. An unsupportive physical work environment such as piling up files that are not neatly organized, work equipment and work equipment that are not supportive because some have been damaged. Regarding the organizational culture which has the motto of working with the nature of "Honest, Sincere, and Sincere" in reality, many employees do not use their working time effectively. This research uses quantitative descriptive research. The total population in the study was 98 employees with a sampling technique using a saturated sample. Simultaneously there is a significant influence between organizational culture and work environment variables on the organizational commitment of employees of PT. Tahta Sukses Abadi. While partially found organizational culture variables have a significant effect on the organizational commitment of employees of PT. Tahta Sukses Abadi. Partially it was found that the work environment variable had a significant effect on the organizational commitment of the employees of PT. Tahta Sukses Abadi.
Pengaruh Variabilitas Laba Akuntansi, Variabilitas Persediaan, Financial Leverage dan Kepemilikan Manajerial Terhadap Pemilihan Metode Akuntansi Persediaan pada PT. Petro Abadi Niaga Lianna Primavera; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 3 (2022): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i3.2685

Abstract

This study aims to analyze whether variables such as accounting profit, inventory, financial leverage and managerial ownership affect the selection of inventory accounting methods. The data analysis method used in this study is statistical analysis (logistical regression) which is carried out with various tests, namely classical assumption test, testing the entire model, coefficient of determination, assessing the feasibility of logistic regression and hypothesis testing. The results of this study indicate that the variability of accounting earnings partially has no significant effect on the selection of inventory accounting methods. Inventory variability partially has a significant effect on the selection of inventory accounting methods. Financial leverage partially has no significant effect on the selection of inventory accounting methods. Partial managerial ownership has no significant effect on the selection of inventory accounting methods. Accounting profit variability, inventory variability, financial leverage and managerial ownership have a significant and simultaneous effect on the selection of inventory accounting methods.