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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal EK dan BI EKONOMIKA45 Gema Wisata Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JBIAM
Wahyu Leman
Sekolah Tinggi Agama Buddha Nalanda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENINGKATAN DAN PENGEMBANGAN MANAJEMEN SUMBER DAYA MANUSIA DAN MOTIVASI TERHADAP KINERJA KARYAWAN Muliadi, Dedi; Leman, Wahyu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2878

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kualitas manajemen sumber daya manusia dan motivasi terhadap kinerja karyawan pada Kantor Desa Cilebut, Kabupaten Bogor. Penelitian ini dilakukan dengan pendekatan kualitatif. Sampel sebanyak 20 responden. Hasil analisis kualitas sumber daya manusia dan motivasi menunjukan terdapat hubungan yang signifikan terhadap kinerja karyawan, hal ini ditunjukan dari hasil perhitungan korelasi R = 0,861. Hasil regresi koefisien determinasi 0,731 atau 73,1%. Hasil uji t hipotesis simultan dengan Fℎ???????????????????? = 67,550 > F???????????????????? = 320, maka H0 ditolak dan H???? diterima artinya terdapat hubungan yang signifikan antara kualitas sumber daya manusia dan motivasi terhadap kinerja karyawan. Dari hasil tersebut bisa ditarik kesimpulan bahwa Kualitas Sumber Daya Manusia dan Motivasi akan meningkatkan Kinerja Karyawan Pada Kantor Desa Cilebut, Kabupaten Bogor.
PENGARUH AKUNTANSI MANAJEMEN TERHADAP EFISIENSI ANGGARAN BIAYA DAN PRODUKTIVITAS PADA AQUA HOME SERVICE DI KABUPATEN BOGOR Muliadi, Dedi; Leman, Wahyu
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1702

Abstract

This study aims to analyze the influence of the application of management accounting on cost budget efficiency and productivity in Aqua Home Service in Bogor Regency. In the face of increasingly fierce business competition, cost budget efficiency and productivity have become crucial issues for companies, especially for small and medium businesses such as Aqua Home Service. The implementation of effective management accounting is expected to help companies manage costs more efficiently and increase work productivity. The method used in this study is a quantitative approach with a survey technique. Data was collected through a questionnaire distributed to 30 respondents, consisting of managers and staff at Aqua Home Service. The data analysis technique uses simple linear regression to measure the relationship between the application of management accounting and budget efficiency, cost, and productivity. The results show that there is a positive and significant influence between the application of management accounting on the efficiency of the cost budget, with a regression coefficient value of 0.70, which shows that the application of management accounting can reduce unnecessary expenses. In addition, management accounting also has a positive effect on the company's productivity, with a regression coefficient of 0.65. Based on these results, it can be concluded that the application of management accounting has an important role in improving the efficiency of the cost budget and productivity of Aqua Home Service in Bogor Regency.
Pengaruh Penerapan Manajemen Strategik terhadap Kepuasan Pengunjung : (Studi Kasus di Taman Mini Indonesia Indah) Heru Budi Santoso; Dedi Muliadi; Joko Setyawan; Wahyu Leman
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 21 No. 1 (2025): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v21i1.478

Abstract

This study aims to analyze the influence of the implementation of strategic management on visitor satisfaction at Taman Mini Indonesia Indah (TMII). The implementation of strategic management in tourist destinations is crucial in improving the quality of service and visitor attraction, especially in the era of increasingly tight tourism competition. The research method used was quantitative with a simple regression analysis technique, involving 30 respondents who were TMII visitors. The results showed that the implementation of strategic management had a positive and significant influence on visitor satisfaction, with a regression coefficient of 0.75· This value shows that any improvement in the implementation of strategic management will increase visitor satisfaction by 75%. These findings emphasize the importance of implementing a planned and integrated strategy at TMII in order to achieve higher satisfaction for visitors. Thus, this study gives the implication that TMII needs to continue to improve its management strategy to create an optimal and sustainable tourism experience for visitors.
Pengaruh Net Profit Margin Dan Current Ratio Perusahaan Makanan Dan Minuman Terhadap Harga Saham Di Bursa Efek Indonesia Wahyu Leman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 2 (2023): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i2.2168

Abstract

This research aims to test and analyze the influence of net profit margin (NPM) and current ratio (CR) on share prices in food and beverages companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period. The sampling method in this research uses a purposive sampling technique, using quantitative data types involving 108 data from 27 food and beverages companies listed on the Indonesia Stock Exchange. The data source in this research is secondary data obtained from financial reports, using a ratio scale. The analytical method used is multiple linear regression analysis. The results of this research show that net profit margin and current ratio influence stock prices. This study has limitations in processing data because the data tested before outliers is not normal, this is indicated that there is extreme data in several companies. Based on this, researchers can suggest further researchers using other sub-sectors such as the financial sector, mining sector, agricultural sector, and basic & chemical sectors, and other sectors besides the food and beverage sector.
Pengaruh Beban Kerja, Kepuasan Kerja dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan di Sektor Akuntansi dan Keuangan PD. Karya Bearing Motor Bekasi Joko Setyawan; Heru Budi Santoso; Dedi Muliadi; Wahyu Leman
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/4fxdqr39

Abstract

This study aims to analyze the influence of workload on employee performance, the effect of job satisfaction on employee performance, and work discipline on employee performance. The unit of analysis of the research is PD. Karya Bearing Motor Bekasi, Data collection was carried out by distributing questionnaires, with a total of 25 respondents. This study uses a descriptive method through a quantitative approach with the help of SPSS version 27. The results of the study show that the value of sig. The workload variable is 0.741 > 0.05, the workload variable has no effect on employee performance. The value of sig. Of the job satisfaction variables, which are 0.868 > 0.05, the job satisfaction variable has no effect on employee performance. The value of sig. From the work discipline variables, which are 0.989 > 0.05, the work discipline variable has no effect on employee performance. Then simultaneously the variables of workload, job satisfaction, and work discipline have no effect on the performance of PD employees. Karya Bearing Motor.
Efektivitas Penerapan Core Tax System dalam Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta) Tahun 2025) Leman, Wahyu
Journal Business Inovation, Accounting and Management Vol 1 No 3 (2025): Desember 2025
Publisher : Lembaga Riset Penelitian dan PKM Aliansi Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation in the tax administration system is a strategic agenda of the Indonesian government to improve the effectiveness of tax management and taxpayer compliance. One of the main innovations is the implementation of the Core Tax System as an integrated system that manages the entire tax administration cycle digitally and in real-time (OECD, 2022). This study aims to analyze the effectiveness of the implementation of the Core Tax System in increasing taxpayer compliance at the Pratama Jakarta Tax Service Office (KPP) in 2025. The research uses a quantitative method with a survey approach. The research sample amounted to 120 taxpayers who were selected through simple random sampling techniques. Data was collected through a Likert scale-based questionnaire and analyzed using simple linear regression with the help of SPSS. The results of the study show that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance with a significance value of < 0.05 and a determination coefficient of 62%. These findings confirm that the digitalization of the tax system contributes significantly to increasing the formal and material compliance of taxpayers (Alm, 2019; Bird & Zolt, 2018).
Co-Authors Heru Budi Santoso Muliadi, Dedi