Garuda - Garba Rujukan Digital

Dampak Penghindaran Pajak dan Pajak Tangguhan terhadap Manajemen Laba Arna Suryani
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13, No 1 (2022): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v13i1.298

Various ways can be done by companies for tax avoidance and deferral, but still within the framework of tax provisions. Management can directly or indirectly do tax avoidance which of course will have an impact on the profits earned. This study conducted test whether tax avoidance and deferred tax affect earnings management. Selected a food and beverage subsector company listed on the Indonesia Stock Exchange. Use of descriptive methods by doing regression, classical hypothesis testing, and hypothesis testing. The result of the study is show tax avoidance in a company is carried out directly and indirectly will affect the profits obtained by management. Companies have a tendency to reduce reported earnings in the context of tax deferral. This research proves that the company always takes various ways to minimize the tax burden. Good governance is needed in order to reduce opportunistic actions of management

VILLAGE FUND MANAGEMENT (VILLAGE CASE STUDY IN TANJUNG JABUNG TIMUR REGENCY) Suryani, Arna
Dinasti International Journal of Digital Business Management Vol. 2 No. 6 (2021): Dinasti International Journal of Digital Business Management (October - Novembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v2i6.1001

This study aims to determine the process of planning, implementation, administration, reporting, and accountability for using village funds in several villages in the Tanjung Jabung Timur Regency Government. The object of this research is the realization of villages in East Tanjung Jabung Regency where the absorption of village funds is less than 50%. The study used qualitative methods using the Nvivo 12 plus analysis tool. The data in this study were obtained through interviews and supported by documents as data. The selection of sources is made by the purposive sampling method. The results showed that the planning process involved the village community in formulating village development plans. The process of implementing and administering development, rehabilitation, and maintenance of infrastructure is carried out in a self-managed manner under SKB Number 49 of 2015 using resources, local raw materials, and labor from the local village community. The reporting and accountability process has been carried out by making reports in several stages and reports on the realization of the use of village funds. As a form of transparency, an information board was created to contain the village's funds, funding sources, and activity plans. There are still several obstacles to the non-absorption of village funds caused by the Village Fund, including the lack of human resource capabilities at the village level in terms of managing and reporting self-management work. In addition, there are natural factors that hinder, such as rainfall and demanding access to work locations. Acquired workshops for village assistants whom the government trains to assist the implementation of village fund management.

PKM INTERNASIONAL PENGEMBANGAN SUMBER DAYA MANUSIA PADA USAHA BUDIDAYA MADU KELULUT DI ALOR GAJAH MELAKA MALAYSIA Ratnasari, Sri Langgeng; Yona, Mira; Tanjung, Rona; Destami, Gina Dery; Santika, Syahira Dwi; Asmadillah, Fifin; Assagaf, Aminullah; Suryani, Arna; Ismail, Shafinar; Rojuaniah, Rojuaniah; Ayuningrum, Anggrainy Putri
JURNAL DIMENSI Vol 13, No 3 (2024): JURNAL DIMENSI (NOVEMBER 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i3.7350

Pengabdian Kepada Masyarakat Internasional Pengembangan Sumber Daya Manusia pada Usaha Budidaya Madu Kelulut Di Alor Gajah Melaka Malaysia. Tujuan kegiatan pengabdian kepada Masyarakat Internasional ini dilakukan untuk mengembangkan sumber daya manusia pada usaha budidaya Madu Kelulut di Alor Gajah Melaka Malaysia. Metode PKM Internasional ini dengan menggunakan ceramah, pendampingan, dan contoh kasus. Hasil PKM Internasional adalah adanya peningkatan ketrampilan dalam memanajemeni sumber daya manusia yang ada pada Usaha Budidaya Madu Kelulut di Alor Gajah Melaka Malaysia.

Pengaruh Budaya Organisasi dan Etos Kerja terhadap Produktivitas Kerja Melalui Motivasi Kerja Sebagai Varibel Intervening pada PT Makin Group Tbk Tebo Ridwan, Mu’ammar; Suryani, Arna; Sudirman, Sudirman
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 15, No 2 (2024): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v15i2.461

This study aims to analyze the description of organizational culture, work ethic, work motivation and employee work productivity at PT. Makin Group and analyze the influence of organizational culture and work ethic on employee work productivity through work motivation as an intervening variable at PT. Makin Group. This type of research uses descriptive verification research. The objects of this research are organizational culture, work ethic, work motivation and employee work productivity. This research uses the PLS analysis method. Based on data processing, Organizational Culture is in the high category. Then the work ethic shows a fairly high category. Furthermore, work motivation shows in the High category. Meanwhile, work productivity shows a fairly high category. Based on the research results, organizational culture does not have a significant effect on employee work motivation. Work ethic has a significant and positive effect on employee work motivation. Organizational culture does not have a significant and negative effect on employee work productivity. Work ethic has a positive and significant effect on employee work productivity. Work motivation has a positive and significant effect on work productivity. Organizational culture has no significant effect on work productivity with work motivation as an employee intervening variable and work ethic has a significant and positive effect on work productivity with work motivation as an employee intervening variable.

Pengaruh Kompetensi dan Disiplin terhadap Kinerja Pegawai Dimediasi Motivasi pada Kantor Kesyahbandaran dan Otoritas Pelabuhan Kelas IV Muara Sabak Erizon, Tommi; Suryani, Arna; Sudirman, Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.2046

This study aims to determine and describe the picture of competence, discipline, motivation and performance of employees at the Port Master and Port Authority Office Class IV Muara Sabak and to determine and analyze the influence of competence and discipline on employee performance mediated by motivation at the Port Master and Port Authority Office Class IV Muara Sabak. The type of research uses descriptive verification research. The object of this study is the Port Authority Office and Class IV Muara Sabak Port Authority. This study uses the PLS analysis method. Based on the results of the study, competence has a positive and significant effect on motivation, discipline has a positive and significant effect on motivation, competence has a positive and significant effect on employee performance, discipline has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee performance, competence has a positive and significant effect on employee performance and discipline has a positive and significant effect on employee performance mediated by motivation at the Port Authority Office and Class IV Muara Sabak Port Authority.

Pengaruh Analisis Jabatan dan Pengembangan Karir terhadap Kinerja Pegawai Melalui Kepuasan Kerja Pegawai Dinas Pengendalian Penduduk dan Keluarga Berencana (DPPKB) Kabupaten Tanjung Jabung Timur Nurdianto, Nurdanto; Suryani, Arna; Sudirman, Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.2020

This research aims to find out a description of job analysis, career development, job satisfaction and employee performance at the Population Control and Family Planning Service (DPPKB) of East Tanjung Jabung Regency as well as to find out and analyze the influence of job analysis and career development on employee performance through job satisfaction at the Control Service Population and Family Planning (DPPKB) East Tanjung Jabung Regency. This type of research uses descriptive verification research. This research uses the PLS analysis method. Based on the results of the questionnaire regarding job analysis, it is 2,876 in the quite good category. Then, the description of the career development variable shows that the career development of employees at the Population Control and Family Planning Service (DPPKB) of East Tanjung Jabung Regency is quite good with a score of 1653. Furthermore, the description of the job satisfaction variable shows that the job satisfaction score is 1849 in the quite high category. Meanwhile, the description of employee performance variables shows that the score is 2850 in the quite high category. Based on the research results, job analysis and career development have a positive and significant effect on job satisfaction, job analysis, career development and job satisfaction have a positive and significant effect on employee performance, position analysis and career development have a positive and significant effect on employee performance, mediated by job satisfaction in Tanjung East Jabung.

Pengaruh Komitmen Organisasi dan Kualitas Kerja terhadap Kepuasan Kerja Serta Dampaknya pada Kinerja Karyawan PT. Indofood CBP Sukses Makmur Cabang Jambi Harahap, Sihar Martuah; Suryani, Arna; Yamali, Fakhrul Rozi
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1949

This research is to describe organizational commitment, work quality, job satisfaction and employee performance at PT. Indofood CBS Sukses Makmur Jambi Branch and to analyze the influence of organizational commitment and work quality partially and simultaneously directly and indirectly on job satisfaction and employee performance, as well as to analyze job satisfaction on employee performance. From the path analysis tests carried out, it was found that organizational commitment and work quality had an influence on job satisfaction by 77.4% while the rest was influenced by other variants. Organizational commitment and work quality have an influence of 77.2% on employee performance at PT. Indofood CBS Successfully Prosperous Jambi Branch. This research concludes that organizational commitment, work quality, job satisfaction and employee performance are quite satisfied and high. Apart from that, organizational commitment and work quality partially and simultaneously have a positive and significant influence on job satisfaction and employee performance at PT. Indofood CBS Successfully Prosperous Jambi Branch. Likewise, job satisfaction has a positive and significant influence on employee performance.

Pengaruh Budaya Organisasi dan Etos Kerja terhadap Produktivitas Kerja Melalui Motivasi Kerja Sebagai Varibel Intervening pada PT Makin Group Tbk Tebo Ridwan, Mu’ammar; Suryani, Arna; Sudirman, Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.2043

This study aims to analyze the description of organizational culture, work ethic, work motivation and employee work productivity at PT. Makin Group and analyze the influence of organizational culture and work ethic on employee work productivity through work motivation as an intervening variable at PT. Makin Group. This type of research uses descriptive verification research. The objects of this research are organizational culture, work ethic, work motivation and employee work productivity. This research uses the PLS analysis method. Based on data processing, Organizational Culture is in the high category. Then the work ethic shows a fairly high category. Furthermore, work motivation shows in the High category. Meanwhile, work productivity shows a fairly high category. Based on the research results, organizational culture does not have a significant effect on employee work motivation. Work ethic has a significant and positive effect on employee work motivation. Organizational culture does not have a significant and negative effect on employee work productivity. Work ethic has a positive and significant effect on employee work productivity. Work motivation has a positive and significant effect on work productivity. Organizational culture has no significant effect on work productivity with work motivation as an employee intervening variable and work ethic has a significant and positive effect on work productivity with work motivation as an employee intervening variable.

Pengaruh Gaya Kepemimpinan Transformasional dan Fasilitas Kerja terhadap Kinerja Aparatur Sipil Negara dengan Pengawasan Kerja Sebagai Variabel Intervening pada Biro Umum Sekretariat Daerah Provinsi Jambi Hendarji, Hendarji; Suryani, Arna; Sudirman, Sudirman
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.2044

Transformational and work facilities on performance with work supervision as an intervening variable at the General Bureau of the Jambi Province Regional Secretariat. The method used in this research is descriptive and quantitative descriptive statistics. The research object in this study is the influence of transformational leadership style and work facilities on employee performance with work supervision as an intervening variable at the General Bureau of the Regional Secretariat of Jambi Province with a total of 91 specimens. This research uses the Smart PLS 3.0 analysis tool. Based on the reflection of the transformational leadership style, work facilities, supervision of activities and results of activities of employees of the General Bureau of the Regional Secretariat of Jambi Province, it shows that the transformational leadership style has a total score of 4366 in the good category. Then, for an overview of the work facilities variable, it shows that the work facilities at the General Bureau of the Regional Secretariat of Jambi Province are higher with a total score of 2499 in the very good category. Furthermore, the description of the work supervision variable shows a total score of 3449 with good criteria, while the reflection of objects resulting from the activities of the State Civil Service with a total score of 4495 is quite satisfactory. Based on the results of a study using the Smart PLS 3.0 application, transformational leadership style has a relevant impact on monitoring activities, work facilities have a relevant impact on monitoring activities, transformational leadership style has a positive and relevant impact on the activities of the State Civil Service, work facilities have a positive and relevant impact on the activities of the State Civil Apparatus, supervision has a good and relevant impact on the activities of the State Civil Service, transformational leadership style has a relevant impact on activities.

Use of Artificial Neural Network in Predicting Financial Distress in Banking Companies in Indonesia Ulviadita, Utari; Suryani, Arna; Ahmadi, Ahmadi
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.4556

A situation known as .financial distress. occurs when the company's finances are in poor or experiencing a decline before bankruptcy occurs. To test and predict transport, you can use an Artificial Neural Network. The purpose aims to predict Banks .that are listed on the. Indonesian stock exchange. are experiencing financial difficulties using predictive indicators, namely the current .ratio, .return on equity, .and BOPO. Based on the research results of the summary model in neural network testing, the Artificial Neural Network backpropagation algorithm was applied to obtain 3-2-2 architecture results. Based on the results of the three tests, the percent incorrect prediction value was obtained, which had the lowest error rate, namely in the first test, namely 11.7% or a model correctness level of 88.3% in determining the neural network. The highest influence on financial distress is the Current Ratio variable, with an importance value of 0.521. Based on three tests, it is stated that the prediction model using the artificial neural network algorithm backpropagation indicators CR, ROE, and BOPO can predict financial distress. CR is the most dominant influencer in financial distress. The outcome of this research have implications for banking companies that need to pay attention to or maintain liquidity levels because this proportion shows how much money the organization has plus assets that can turn into money in the short term.

Title

Found 57 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 57 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 57 Documents
Search