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ANALISIS EFEKTIFITAS ANGGARAN SEBAGAI ALAT PENGENDALIAN DAN EVALUASI MANAJEMEN Rahmat Hidayat; Slamet Riyanto; Bambang Libriantono
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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

Abstract

The need for implementation of activities and budget effectiveness must be carried out. This study uses a comparison of the adjustments from the budget results of KJPP Nanang Rahayu in 2010 to 2011 with their realization. Overall, the implementation of the budget as a control tool at KJPP Nanang Rahayu has been effective. However, the details of the budget have not been analyzed in detail by accountants. This means that management control for the budget is quite good.
Pengaruh Gaya Kepemimpinan dan Motivasi Terhadap Produktivitas Kerja Karyawan Departemen Produksi PT. Intikemas Putra Makmur di Jatiuwung Deni Rahmadinata; Bambang Libriantono
eCo-Fin Vol. 3 No. 3 (2021): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v3i3.2726

Abstract

Leadership style and work motivation are very closely related to employee work productivity, which means that good work productivity is achieved in a company because of the efforts made by a leader and the existence of work motivation in employees. In a company, the problem of work productivity is something that is very important and must be considered by looking at several supporting factors that are considered influential, including leadership style factors and work motivation factors. This study aims to determine whether there is an influence of leadership style and motivation on work productivity of production department employees of PT. Intikemas Putra Makmur. The method used in this study is a quantitative method, with data collection techniques using questionnaires, interviews, observation and literature study. in collecting data. The number of samples in this study were 72 respondents. Then the test tool used is SPSS software. The research results obtained in this study indicate that Leadership Style has a moderate and significant relationship to Employee Productivity with a correlation coefficient of 0.568. Work Motivation has a weak and insignificant relationship to Employee Productivity with a correlation coefficient of -0.142. This shows that Leadership Style plays an important role in increasing employee productivity. In addition, work motivation also has an influence on work productivity, although not as strong as leadership style. So it can be concluded that leadership style has a strong and significant relationship to employee work productivity, while work motivation has a weak and insignificant relationship
Pengaruh Lingkungan Kerja Hibrida terhadap Kinerja Karyawan di Era Digital: Sebuah Analisis Bibliometrik Bambang Libriantono; Sumardi; Slamet Riyanto
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/qcgy6104

Abstract

This study aims to: (1) analyze the development of research related to hybrid work environments and employee performance in the digital era, (2) identify trends, collaboration patterns, and dominant topics in the scientific literature, and (3) evaluate the impact of hybrid work environments on employee performance based on bibliometric analysis. The research method employed is a quantitative approach using bibliometric analysis, with publication data sourced from Google Scholar within the 2019–2025 period. Data collection was conducted using the Publish or Perish (PoP) application, resulting in 100 selected articles. The data were analyzed using VOSviewer software to map co-authorship, co-occurrence, and citation networks. The results indicate that research on hybrid work environments has experienced significant growth since the COVID-19 pandemic, with primary focuses on productivity, work flexibility, and employee well-being. Hybrid work environments are found to have a positive impact on employee performance, particularly through increased flexibility and job satisfaction, although challenges remain in communication and team coordination. This study recommends that organizations optimize hybrid work management strategies by leveraging digital technologies, enhancing communication, and implementing adaptive work policies to sustainably improve employee performance.
Peran Literasi Akuntansi Biaya dan Manajemen Kas dalam Meningkatkan Kinerja Usaha Pedagang Kaki Lima Chicken di Tigaraksa Ibnu Adham; Imas Kusumawati; Bambang Libriantono; Slamet Riyanto
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6157

Abstract

Pedagang kaki lima merupakan salah satu pelaku usaha mikro yang memiliki kontribusi penting terhadap perekonomian daerah. Namun, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama terkait pencatatan biaya dan manajemen kas, sehingga berdampak pada kinerja usaha. Penelitian ini bertujuan untuk menganalisis peran literasi akuntansi biaya dan manajemen kas dalam meningkatkan kinerja usaha pedagang kaki lima chicken di Tigaraksa. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada pedagang kaki lima chicken yang beroperasi di wilayah Tigaraksa. Variabel yang diteliti meliputi literasi akuntansi biaya, manajemen kas, dan kinerja usaha. Analisis data dilakukan menggunakan statistik deskriptif dan analisis regresi untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa literasi akuntansi biaya berperan penting dalam membantu pelaku usaha memahami struktur biaya, menentukan harga jual yang tepat, serta mengendalikan pengeluaran usaha. Selain itu, manajemen kas yang baik memungkinkan pelaku usaha mengelola arus kas secara efektif sehingga mampu menjaga likuiditas dan keberlangsungan usaha. Temuan penelitian mengindikasikan bahwa literasi akuntansi biaya dan manajemen kas memiliki kontribusi positif terhadap peningkatan kinerja usaha yang ditunjukkan melalui pertumbuhan penjualan, peningkatan keuntungan, serta kemampuan usaha dalam menghadapi risiko keuangan. Penelitian ini memberikan implikasi bahwa peningkatan kapasitas pelaku usaha melalui edukasi dan pelatihan di bidang akuntansi biaya serta manajemen kas perlu dilakukan secara berkelanjutan untuk mendukung pengembangan usaha mikro yang lebih produktif dan berdaya saing. Dengan demikian, penguatan literasi keuangan menjadi salah satu faktor strategis dalam meningkatkan keberhasilan usaha pedagang kaki lima di Tigaraksa.