Hariyanto -, Hariyanto
Saarce Elsye Hatane

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ANALISA PENGARUH HUMAN RESOURCE MANAGEMENT TERHADAP FINANCIAL PERFORMANCE MELALUI VARIABEL INTERVENING LEARNING ORGANIZATION (Studi Kasus pada Kantor Akuntan Publik di Surabaya) -, Hariyanto
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study was conducted to know the influence of human resource management to financial performance through learning organization as an intervening variable in case study on Public Accountant Firms in Surabaya. Financial performance became one of the most important variable that could measure the performance of public accountant firms. Another variables such as Human resource management played a role in creating the financial performance in the public accountant firms. On the other hand, human resource management application could not be separated from the support of learning organization that was in the public accountant firms.The data analysis technique used in this study was partial least squares to describe the relationship between variables. The results showed that human resource management and learning organization positively  and significanthy affected the financial performance public accountant firms in Surabaya.
EVALUASI KESESUIAN PEMANFAATAN AREA RUANG PUBLIK DENGAN RTRW DI KOTA TEGAL Sandi, Zuhdan Ari; -, Hariyanto
Geo-Image Vol 5 No 1 (2016)
Publisher : Geo-Image

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Abstract

The purpose of the study are to: . Evaluate the implementation of the use of public space areas of the Spatial Tegal years 2010 to 2015 by using SIG.2. Knowing the distribution and extent of public space area Tegal. The research method is descriptive. The data analysis technique used is Descriptive Analysis, Spatial Analysis, Evaluation Quantity Green Open Space. The results showed the results of which have been digitized RTH in check through the field and digitization generate 138,910.23 m2 or 13.98 hectares and the area is 3,968 hectares Tegal this result Tegal green space in the city has an area of 0.4% with RTRW with the Spatial existing and Field actual area 116 783 m2 or 11.67 hectares with this result does not match the existing Spatial.