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All Journal Jurnal Reviu Akuntansi dan Keuangan Prosiding Seminar Nasional INDOCOMPAC Jurnal Dimensi Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management Journal of Accounting and Finance Management (JAFM) Jurnal Manajemen, Organisasi, Dan Bisnis PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

Arna Suryani, Arna

Universitas Batanghari Jambi

Author-ID : 560751

Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KARAKTERISTIK PEKERJAAN DAN KOMITMEN ORGANISASI TERHADAP MOTIVASI SERTA DAMPAKNYA TERHADAP KINERJA PEGAWAI PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI JAMBI. Dessy Jusfartinah; Tetty Asnawi; Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 2, No 2 (2017): Oktober
Publisher : Universitas Batanghari

The purpose of this research is to gain an overview of karakeristik of work, organizational commitment, motivation and performance of employees at the Department ofmarine and Fisheries province of Jambi and to know the influence of characteristicsof work and commitment the Organization's response to the employee motivation and performance, as well as to know the influence of motivation on performance. To address the research objectives then requires the author studies the theory related to the variable of research i.e. the theory of characteristics of work, organizational commitment, motivation and performance. In addition the author also searched for relevant earlier research in the form of articles/journals and previous thesis to supportthis research. The population in this research is the Department of Marine and fisheries officer province of Jambi that add up to 57 employees. Due to the number of population in this study less than 100 people then in this research sampling method using the method of census. Analysis techniques using path analysis to see the direct and indirect influence, and was succeeded by testing RSquare and hypothesis testing partially and simultaneous with t-test and F-test of the test path analysis is done, the results Research shows that the characteristics of the work and the commitment of the Organization to have an impact on the motivation and performance of employees. Where on the basis of the results of the test t (partial) and F (Simultaneous) tests showed that the characteristics of the work and the commitment of the Organization had a significant and positive influence towards motivation and performance, so did motivasijuga have influence significant and positive on performance. This explains that the characteristics of the work and commitment of organizations that either have a positive influence in providing and enhancing motivation to work-have implications for improved performance against employees at the Department of marine and Fisheries The Province Of Jambi. This research makes some conclusions based on the results of research of characteristics of work, organizational commitment, motivation and performance of employees at the Department of marine and Fisheries province of Jambi in good enough conditions, characteristics the work and the commitment of the Organization a positive and significant effect against the motivation of working either partially or simultaneously, the characteristics of the job and the Organization's commitment to a positive and significant effect on performance of goodemployees partially or simultaneously, work motivation affects employee performance, and the characteristics of the work and commitment of organizations collectivelythrough motivation can direct and indirect effect against against performance employees at the Department of marine and Fisheries province of Jambi.Keywords: organizational commitment, Job Characteristics, Motivasidan performance.

PENGARUH PELATIHAN DAN PENEMPATAN TERHADAP MOTIVASI SERTA DAMPAKNYA TERHADAP KINERJA PEGAWAI PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA BATANG HARI JAMBI Arna Suryani; Rahma Linda
J-MAS (Jurnal Manajemen dan Sains) Vol 2, No 1 (2017): April
Publisher : Universitas Batanghari

The purpose of this study was to determine (1) an overview of the training , placement motivation and performance employees at the Regional Water Company (PDAM) Tirta Batang Hari, Jambi. (2) the effect of training and placement on the motivation employees at the Regional Water Company (PDAM) Tirta Batang Hari, Jambi. (3) the effect of training and placement on the performance employees at the Regional Water Company (PDAM) Tirta Batang Hari, Jambi. (4) the effect of motivation on the performance employees at the Regional Water Company (PDAM) Tirta Batang Hari, Jambi. (5) the effect of training and placement through motivation on the performance employees of the Regional Water Company (PDAM) Tirta Batang Hari, Jambi. Object of research is Regional water company (PDAM) Tirta Batang Hari, jambi. this company of handling water treatment at regional Batang Hari province jambi .this company producted oriented product public service at regional Batang Hari province jambi. total population at administration Batang Hari years 2014 approximately 305.115 persons, service area total population 114.424 persons, include 12 villages. Consumers had serviced 37.608 people. Costumers of this company one of 5.597 houses, 329 busineses, 116 government instations, 74 socials, 1 hotel. This research is descriptive and verification. The population in this study are employees of the Regional Water Company (PDAM) Tirta Batang Hari, Jambi. This study uses a whole number of employees as many as 59 people pegawai..Data analyzed using two (2) ways, namely (1) Using path analysis (path analysis). to determine the factors that influence employee performance by t test and F test at the significance level (α = 0.05), (2) Using the coefficient of determination to determine the factors that influence employee performance with simultaneous determination coefficient value (R2) and partial (r2). Results of research coefficient of determination (R2) the effect of training (X1) placement (X2) on the motivation (Y) amounted to 29.3%, and the coefficient of determination (R2) the effect of training (X1) placement (X2) on the performance (Z) by 40 , 4%. For the coefficient of determination (R2) the influence of motivation (Y) on the performance (Z) of 38.7%. Conclusions from the study showed, descriptively average for the variable Training (X1) placement (X2) Motivation (Y) employee performance (Z) of 1893.8, which means in the category "Strongly Agree". And for verification analysis research all these variables showed a significant influence on the motivation and performance of employees Regional Water Company (PDAM) Tirta Batang Hari, Jambi.Keywords: Training, Placement, Motivation, Employee Performance

Analisis Leverage Melalui Pertumbuhan Laba dan Pengaruhnya terhadap Nilai Perusahaan Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 1 (2020): April
Publisher : Universitas Batanghari

This study aims to examine and analyze the effect of leverage though profit growth on firm value. Size of leverage is the rasio of debt to assets and debt to equity, and price book value is an indicator of firm value. The sample of this study was LQ45 companies listed on the Indonesia stock exchange which were selected based on certain criteria during the 2016 to 2018 observation period, and were selected as many as 34 companies so that the research sample was 102 observations. The analytical method is descriptive analysis using path analysis by testing four path structures. Normality and linearity were tested and F and t test the hypothesis.Based on result of the first path structure test leverage simultaneously and partially has no significant effect on profit growth. The result of the second path structure test simultaneously have a significant effect on firm value, and only partially the debt to equity ratio has a significant effect on firm value. The third path structure test that is profit growth directly has a significant effect on firm value, and the result of the fourth path structure test that is profit growth is considered capable of being a mediating link between leverage namely ratio of debt to asset (DAR) and debt to equity (DER) with price book value (firm value). These results prove that size of leverageis the ratio debt to asset and debt to equity can lead to increased profit growth, this is because profit growth is strongly influenced by management in carrying out company operations. Profit growth can also be a factor for investors or potential investors to value the company. Good news will be responded more quickly so that it will have an impact on the firm value.

Pengaruh Likuiditas, Kebijakan Hutang, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Sub Sektor Farmasi Di Bursa Efek Indonesia Periode 2014 – 2019 Suryanti Suryanti; Arna Suryani; Yunan Surono
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.229

This study is to look at the influence of Liquidity, Debt Policy, Company Growth And Company Size on Company Value With Profitability As Intervening Variable In Pharmaceutical Sub-Sector Companies on Indonesia Stock Exchange Period 2014 - 2019. Liquidity variables that are diproxykan with current ratio, debt policy that is diproxykan with debt to equity ratio, growth of the company that is diproxykan with changes in total assets and the size of the company that is diproxykan with normal logarithm (Ln) sales to the value of the company that is mortgaged with price to book value with profitability diproxykan with return on equity as intervening variables. The research sample used is the Pharmaceutical Sub Sector on the Indonesia Stock Exchange during the 6-year observation period, starting from 2014 - 2019 recorded as many as 10 companies, which have a complete financial report and which have a complete research indicator report in the annual financial report during the research period as many as 8 companies. This study used purposive sampling and data analysis techniques using the help of microsoft Excell and SPSS 22.0 software. with Path Analysis. The results showed that; 1) Simultaneously all free variables have no effect on bound variables whereas that partially only the growth variables of the company are diproxykan with changes in total assets that affect the variable profitability. 2) Simultaneously all free variables have a significant effect on bound variables whereas partially only the growth variables of the company are diproxykan with changes in total assets that have no effect on the variable value of the company. 3) Variable profitability diproxykan with return on equity has no effect on the variable value of the company that is diproxykan with price to book value. 4) Variable liquidity, debt policy, company growth and the size of the company to the value of the company with profitability as an intervening variable has a total influence of 11.1838%, the large influence including weak.

PENGARUH ANALISIS JABATAN DAN PENGEMBANGAN KARIR MELALUI KOMPETENSI TERHADAP KINERJA PEGAWAI KANTOR KEMENTERIAN AGAMA KABUPATEN TEBO Arna Suryani; Rini Susanti
J-MAS (Jurnal Manajemen dan Sains) Vol 1, No 1 (2016): Oktober
Publisher : Universitas Batanghari

The purpose of this study is to determine the effect of Job Analysis and Competency Career Development Through Employee Performance Against Religious Affairs Office of Tebowitha population of31personnel.. The results showed, in the school environment to support Based on the research results, TCRvariablejob analysis(X1) of 1844, career development(X2) amounted to1,210, competence(Y) of 1847, andthe performance ofemployees(Z) of 1,348. Effect ofX1to Yat0.682, X2to Yat0.173, ANOVAvalueX1, X2to Yat27.746. Meanwhile, theinfluenceof theZamounted to0.701X1, X2toZof0.280, ANOVAvaluesX1andX2 toZat81.229. Meanwhile, the effect ofjob analysisand career developmenttogetherwiththe competenceof38.4859%.

Analisis Karakteristik Individu dan Modal Sosial Terhadap Partisipasi Masyarakat Dalam Pemanfaatan Dana Desa Arna Suryani; Atikah Atikah
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.178

The role and participation of villagers is needed for sustainable village development. The role and participation of the community is very important for the acceleration of development in the village, where village development can be realized by the involvement or participation of the community. This research was conducted in Muaro Jambi District of Sungai Gelam sub-district in Sungai Gelam village which aims to know and analyze whether there is a relationship between individual characteristics, and social capital to community participation judging by the utilization of village funds allocation. This study uses a list of questions (questionnaires) as a research instrument. The list of questions is organized according to the research variables and distributed directly to the respondent. The samples in this study were selected based on random sampling and selected as many as 20 research samples. The data is ordinal with nonparametric statistical analysis tools to see if there is a correlation between ordinal-scale variables. Based on the results prove that individual caraeristic and social capital have a positive and significant relationship with the strength of the relationship is strong enough to the participation of members in the utilization of village funds. The results of this study prove that the characteristics of individuals shown with high levels of education and high motivation as well as social capital owned by the community in the form of trust, networking and high norms are positively related to community participation in village development through planning, implementation, evaluation and monitoring until enjoying the results. The results of this study prove the role and participation of the community is needed in the utilization of village funds starting from how to plan, how the implementation stage, how the evaluation or monitoring stage up to the stage of enjoying the results and the availability of honest, correct and transparent financial statements in order to accelerate village development through the absorption of effective and efficient village funds.

Manajemen Pengelolaan Dana Desa Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 2 (2019): Oktober
Publisher : Universitas Batanghari

This research aims to describe, know and analyze management of village funds management. Management of village Funds management is measured through planning, implementation, supervision and responsibility or reporting. The research was conducted in Sungai Gelam village, Muaro District, Padang Gelam District. The type of data used in this study is primary data and secondary data. Data collection techniques are done triangulated (combined) i.e. observation, interviews, libraries, and documentation. This research is descriptive using a qualitative approach and the analysis is inductive or qualitative. Based on the results of the research of all processes in the management phases of the village fund management has been implemented, but the results for the planning and implementation process are still not optimal. This can be seen from the difference between the village's income budget and the realization of the village's income, where the realization of the village revenue is smaller than the planned village's income budget, as well as the amount of the village expenditure is not clear Thus grouped into other unexpected shopping fields. The amount of realization of village expenditure is greater than the amount of village revenue resulting in excess village expenditure. At the supervision and accountability stage or report the village funds is good enough. Local government support as well as human resources owned are supporting factors in conducting good Village fund management management. While the inhibitory factor is the concern for the planning between the village and the subdistrict is still not in sync, still the low allocation of village funds to support the operation of village governance and lack of socialization about the management of village funds to the village community.

AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 3, No 2 (2018): Oktober
Publisher : Universitas Batanghari

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

Analisis Risiko Investasi dan Return Saham pada Industri Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 4, No 1 (2019): April
Publisher : Universitas Batanghari

This study aims to know and analyze how the effect of invesment risk on stock returns in the telecommunications industry listed in Indonesia Stock Exchange for the period 2013-2017. Invesment risk is measured by interest rate risk, market risk, inflation risk, business risk, financial risk and liquidity risk. The research method was analyzed with descriptive and using a linear regression analysis with panel data. Statistical test by testing the hypothesis F simultaneosly and t test partially, as well as to determine how much the coefficient of determanation (R2). Besed on the results of the study indicate that simultaneous investment risk has a positive and significant effect on stock returns with a large influence of 72.5%. Partially invesment risk is only market risk and business risk which has asignificant effect on stock prices, while invesment risk represented by interest rates, inflation risk, financial risk and liquidation risk does not have a sisnificant effect on stock pices. This proves that the market responds and is more interested in paying attention to market risk and business risk in valuing companies reflected in stock price

Manajemen Resiko dalam Perpajakan Arna Suryani
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.246

This research aims to identify and analyze how risk management is and what tax risks can arise, so it is necessary to carry out risk management in taxation. The research method used is literature review research method by examining the concepts and theories used based on the available literature, especially articles published in various scientific journals. Good risk management will minimize the losses faced by the company, so that the company can maintain its survival and can even develop into a large and successful company in its business. Tax risk management is important for every company, so that each company can manage tax risk properly and can reduce the negative impact of risks experienced by the company. In fulfilling tax obligations, companies need to deduct or collect, deposit and report all of which must comply with applicable tax regulations. Successful tax risk management can only be achieved by companies with a strong tax risk control framework, both internally and externally.

Co-Authors Abdul Wahid Adhan, Ahmad AHMADI Ali Akbar Amin, Saifuddin Aminullah Assagaf Anggrainy Putri Ayuningrum Asmadillah, Fifin Atikah Atikah Budi Darma Catur Fatchu Ukhriyawati Dessy Jusfartinah Destami, Gina Dery Elia Rossa Emma Rachmelya Erizon, Tommi Eva Herianti Eva Herianti Evi Adriani Fajri, Ilham Fajri Fakhrul Rozi Yamali Fe Fe Febriani, Yulita Giriati, Giriati Halim, Yulita Zulkarnaen Hana Tamara Putri Hardian, Riki Hartanto, Erwin Hati, Ravika Permata Hendarji, Hendarji Irzani Irzani, Irzani Ismail, Shafinar Jonner Simarmata Marantikasari, Shanti Maryani Maryani Mira Yona Najri, Pauzan Nurdianto, Nurdanto Pasribu, Rohana Marito Putra, Candra Dwi Putri, Idfi Diana Putri, Megawati Listyana R. Adisetiawan, R. Rahma Linda Ridianto, Rini Ridwan, Mu’ammar Rini Susanti Rizki Eka Putra, Rizki Eka Rojuaniah Rojuaniah Said Almaududi, Said Santika, Syahira Dwi Sespi Jumaida Siburian, Egi Lianry Simatupang, Mona Rebeca Siregar, Hanafi Sri Langgeng Ratnasari Sudirman Sudirman Suryanti Suryanti Sutoro . tanjung, rona Tawee, Seow Tetty Asnawi Ulviadita, Utari Usman Usman Yani, Asminar Fitri Yenti, Zesmi Yunan Surono Zulkifli Zulkifli

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