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PENGARUH KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PASER Harmayanto Harmayanto; Tegen Sayuk Rimboko; Mistariah Mistariah
Jurnal Warta Dharmawangsa Vol 17, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i1.2954

PENGARUH KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PASER Harmayanto Harmayanto; Tegen Sayuk Rimboko; Mistariah Mistariah
Jurnal Warta Dharmawangsa Vol 17, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i1.2954

ANALISIS BREAK EVEN POINT SEBAGAI ALAT PERENCANAAN LABA PADA USAHA BATU BATA MERAH MELATI DESA SEMPULANG KECAMATAN TANAH GROGOT KABUPATEN PASER Nuriyah Nuriyah; Harmayanto Harmayanto; Sri Wahyuni
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.409

Penelitian ini dlakukan pada Usaha Batu Bata Merah Melati di Desa Sempulang Kecamatan Tanah Grogot Kabupaten Paser dengan tujuan untuk mengetahui jumlah penjualan dalam satuan dan penjualan dalam rupiah yang harus diperoleh agar tercapai titik impas (break even point), menentukan besar maksimum penurunan penjualan (margin of safety) serta penggunaan analisis titik impas (break even point) dalam merencanakan laba.Penelitian ini menggunakan metode deskriptif dengan pendekatan kasus. variabel penelitian ini meliputi biaya-biaya yang ada dalam perusahaan, harga jual, volume penjualan, dan besarnya tingkat laba yang direncanakan perusahaan.Data yang digunakan berupa laporan laba rugi Usaha Batu Bata Merah Melati tahun 2023, langkah pertama dalam analisis data adalah mengumpulkan unsur-unsur biaya, kemudian dikelompokkan menjadi biaya tetap dan biaya variabel, serta besar maksimum jumlah penurunan volume penjualan (margin of safety), dan proyeksi laba untuk tahun 2023. Dari analisis data diketahui besar break even point pada tahun 2023 yaitu sebesar Rp 72.191.904 dengan penjualan satuan sebanyak 84.932 unit batu bata merah. untuk perhitungan jumlah maksimum penurunan volume penjualan (margin of safety) dalam rupiah sebesar Rp 437.580.000 dengan penjualan satuan sebanyak 514.800 unit batu bata atau sebesar 85,8% dari jumlah penjualan yang dianggarkan. Pada tahun 2023 Pemilik Usaha Batu Bata Merah Melati merencanakan adanya kenaikan laba sebesar 10% dari laba tahun 2023 yaitu sebesar Rp 264.643.250 sehingga menjadi laba yang di rencanakan sebesar Rp. 291.107.575. Untuk mencapai target tersebut dapat dilakukan dengan meningkatkan jumlah produksi batu bata dari tahun sebelumnya yaitu 600.000 unit batu bata menjadi 691.757 unit batu bata.

Pengaruh Komunikasi, Kerjasama Tim, Kreativitas Terhadap Kinerja Pegawai Negeri Sipil Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Paser Harmayanto Harmayanto; Nuriyah Nuriyah; Ahmad Faisal
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 5 (2023): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i5.517

The purpose of this research is to determine the influence of communication, teamwork, creativity on the performance of civil servants at the Paser Regency Regional Revenue Agency (BAPENDA). From the results of the validity test of 18 valid statements and the significant limit of rtable is 0.05 and the two-sided test, the rtable value is 0.2876 while rcount > rtable for each statement in this study. The results of the reliability test, the Cronbach Alpha value is 0.903, the N of items is 18. From the results of data analysis and data tabulation, it can be seen that the results of the regression equation are Y= 0.477+0.404 X1+0.245 X2+0.242X3. Based on the calculation results, the R value (correlation coefficient) of 0.842 is at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables communication (X1), teamwork (X2), and creativity (X3) on performance. employee (Y). The Adjusted R Square value (coefficient of determination) is 0.688 or 68.8%. This shows that the variables communication (X1), teamwork (X2), and creativity (X3) contribute or contribute an influence of 68.8% to the performance of civil servants (Y) at the Paser Regency Regional Revenue Agency (BAPENDA). Meanwhile, the remaining 31.2% was influenced by other variables not included in this research. The Fcount test results obtained a value of 34.796 with a significance level of 0.000 while the Ftable value was 2.82 (3:43). So Fcount is 34.796 > Ftable value is 2.82. This means that there is a joint influence between the variables communication (X1), teamwork (X2), and creativity (X3) on employee performance (Y). The results of the t test obtained a Communication tcount (X1) value of tcount 3.094 > ttable 2.017 with a significance level of 0.003 < 0.05. So H0 is rejected and Ha is accepted. Teamwork (X2) tcount is 2.454 > ttable is 2.017 with a significance level of 0.018 < 0.05. So H0 is rejected and Ha is accepted. Creativity (X3) tcount is 1.983 < ttable is 2.017 with a significance level of 0.054 > 0.05. So H0 is accepted and Ha is rejected.

Pengaruh Motivasi Terhadap Kinerja Pegawai Negeri Sipil (PNS) pada Badan Pendapatan Daerah (Bapenda) Kabupaten Paser Harmayanto Harmayanto; M Yunus Syam; Rizkia Septiani
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 4 (2024): Desember: SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Sekolah Tinggi Agama Buddha Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i4.1604

The aim of this research is to determine the influence of motivation on the performance of civil servants (PNS) at the Paser Regency Regional Revenue Agency Office. The results of the validity test show that the total of 15 statements all have a value greater than 0.2973, which means that the rtable value can be interpreted as the conclusion that all statements are declared valid. From the results of the reliability test, it can be seen that the results obtained were Cronbach'alpha 0.913 > 06, which means that the questionnaire items were declared reliable (feasible). From the research results, it was found that the regression equation Y= -1,546+0,054 +1,199 +0,593 +0,065 +0,799 . The correlation coefficient (R) is 0.889. This shows that there is a strong relationship between the variables Physiological Needs (X1), Safety Needs (X2), Social Needs (X3), Esteem Needs (X4), and Self-Actualization Needs (X5) on Employee Performance (Y) at the Paser Regency Regional Revenue Agency Office. Meanwhile, the R square determination is .0790, which means that motivational variables or influences have an influence of 79.0% on the performance of Civil Servants (Y) at the Paser Regency Regional Revenue Agency Office, while the remaining 21% is influenced by other variables not included in this research. From the results obtained Fcount is 7.161 > Ftable is 2.46. This means that there is a joint influence between the variables Physiological Needs (X1), Safety Needs (X2), Social Needs (X3), Esteem Needs (X4), and Self-Actualization Needs (X5) on the Performance of Civil Servants (PNS) at the Paser Regency Regional Revenue Agency Office. Thus, the hypothesis which states that Physiological Needs (X1) has a dominant influence on the Performance of Civil Servants (Y) at the Paser Regency Regional Revenue Agency Office is not accepted because according to the research results, the dominant variable is the Security Needs variable (X2) with a value of tcount > ttable (2.431 > 2.02439).

Pengaruh Gaya Kepemimpinan terhadap Kinerja Pegawai pada Dinas Pendidikan dan Kebudayaan Kabupaten Paser Harmayanto Harmayanto; Tegen Sayuk Rimboko; Chairun Nisa
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 2 No. 2 (2025): Juni : Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v2i2.781

The purpose of this study is to determine the influence of leadership styles (X) consisting of directive leadership styles (X1), supportive leadership (X2), participative leadership (X3), and achievement-oriented leadership (X4) on employee performance (Y) at the Paser Regency Education and Culture Office. The results of multiple linear regression analysis obtained a regression equation, namely: Y = 2.048 + 0.583x1 + 0.294X2 + 0.361X3 + 0.045X4. The correlation coefficient (R) value of 0.755 means that the directive leadership style (X1), supportive leadership (X2), participative leadership (X3), achievement-oriented leadership (X4) shows a strong relationship with the Employee Performance variable (Y). The coefficient value (Adjusted R²) of 0.502 means that the variables of directive leadership style (X1), supportive leadership (X2), participative leadership (X3), achievement-oriented leadership (X4) contribute to employee performance (Y) at the Department of Education and Culture by 50.2%, while the remainder is contributed by other factors not studied by (100-50.2)% = 48.2%. The simultaneous results (F test) show that the F count value > F table (8.297 > 2.76) so it can be concluded that the variables of directive Leadership style (X1), Supportive Leadership (X2), Participative Leadership (X3), Achievement-oriented Leadership (X4) have an effect on Employee Performance (Y) at the Paser Regency Education and Culture Office. Furthermore, the results of the partial test (t test) show that the t count value of Variable (X) that has a significant effect is the directive Leadership style (X1) because t count > t table (3.756 > 2.05954). So that Directive Leadership (X1) has a dominant effect on Employee Performance (Y) at the Paser Regency Education and Culture Office.

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