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All Journal Jurnal Manajemen IJBE (Integrated Journal of Business and Economics) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan YUME : Journal of Management MBIA Journal Of Management Science (JMAS) SULTANIST: Jurnal Manajemen dan Keuangan Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Economics and Digital Business Review El-kahfi : Journal of Islamic economics Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Applied Management Research Bulletin of Management and Business CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Scientific Research, Education, and Technology Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Economics and Business Journal Journal of Artificial Intelligence and Digital Business Jurnal Manajemen Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance DECISION : Jurnal Ekonomi dan Bisnis (JIMBE) (JUMPER) Southeast Asia Journal of Business, Accounting, and Entrepreneurship Journal of Innovative and Creativity Entrepreneurship, Management, and Business Research Journal Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi IJHABS Jurnal Akuntansi Pajak dan Manajemen IJRE
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THE EFFECT OF FREE CASH FLOW ON COMPANY VALUE IN MINING SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Aprilia, Nur Amanda; Ruma, Zainal; Anwar; Sahabuddin, Romansyah; Burhanuddin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.623

Abstract

The mining sector plays a crucial role in the Indonesian economy, and understanding the factors that influence the value of mining companies is of great importance for investors and policymakers. One such factor is free cash flow, which represents the surplus cash generated by a company after meeting its operating expenses and capital expenditures. Companies with higher free cash flow may have more resources available for investment, debt reduction, or returning value to shareholders, which can potentially enhance their overall value. However, it is essential to investigate whether this relationship holds true specifically for mining sector companies listed on the Indonesia Stock Exchange during the period of 2020-2021. This study aimed to assess the impact of free cash flow on the value of mining sector companies listed on the Indonesia Stock Exchange between 2020 and 2021. This study is explanatory research with a quantitative approach. Secondary data was utilized, and the research focused on a population of 55 mining sector companies listed during that specific period. The sample, consisting of 38 companies, was selected using purposive sampling. The analysis employed descriptive statistics and simple linear regression analysis using IBM SPSS version 21 software. The findings revealed that although free cash flow demonstrated a positive relationship with firm value, this relationship was not statistically significant. The regression coefficient for the free cash flow variable was 0.013, indicating a positive effect. However, the partial T test resulted in a t-statistic value of 1.766 for the coefficient of the free cash flow variable, which was lower than the critical t-table value of 1.995. Therefore, the null hypothesis (Ho) was accepted, and the alternative hypothesis (H₁) was rejected.
ANALYSIS OF FINANCIAL DISTRESS IN BROADCASTING SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Febinda; Ruma, Zainal; Anwar; Amin, Andi Mustika; Ramli, Anwar
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.661

Abstract

Financial distress, also known as financial difficulties, refers to a situation in which a company experiences unhealthy financial conditions or a crisis. It typically starts with increasing liquidity pressure and continues with a decrease in the value of company assets, ultimately leading to bankruptcy. Bankruptcy poses a significant risk for companies; however, this risk can be minimized or prevented through the use of bankruptcy detection models or tools. The purpose of this study was to assess the financial distress of companies in the Broadcasting Sub-Sector listed on the Indonesia Stock Exchange during the period of 2017-2021. The Springate, Zmijewski, and Grover models were employed for this analysis. The study's population comprised companies in the Broadcasting Sub-Sector listed on the Indonesia Stock Exchange during the specified period, amounting to 5 companies. A research sample of 4 companies was selected using a purposive sampling technique. The findings indicate that according to the Springate model, two companies, namely PT. MDIA Tbk with a rate of 80% and PT. VIVA Tbk with a level of 100%, were in a state of financial distress. The Zmijewski model identified PT VIVA Tbk as the only company in financial distress with a level of 80%. Additionally, based on the Grover model, PT. VIVA Tbk exhibited a financial distress level of 40%.
THE EFFECT OF WORK COMMUNICATION AND TEAMWORK ON EMPLOYEE PERFORMANCE AT THE BONTONOMPO 1 HEALTH CENTER OF SOUTH BONTONOMPO SUB-DISTRICT Nurwinda; Musa, Chalid Imran; Musa, Muh. Ichwan; Ruma, Zainal; Dipoatmodjo, Tenri Sayu Puspitaningsih
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.696

Abstract

This study aims to analyze the effect of communication and teamwork on employee performance at Bontonompo 1 Health Center, located in South Bontonompo District. Quantitative data was utilized for the research, with a sample size of 45 individuals. The study explored the relationship between work communication, teamwork, and employee performance to assess their combined impact on the organization's effectiveness. The findings indicated that both work communication and teamwork had a significantly positive influence on employee performance. The f-statistic value of 34.965 surpassed the f-table value of 3.23, with a remarkably low significance value of 0.000. This statistical result affirms the robust and meaningful impact of effective work communication and collaborative teamwork on enhancing employee performance. In a well-functioning workplace, clear and open communication channels foster seamless exchanges of ideas, feedback, and information among employees, supervisors, and teams. Moreover, the study highlights the importance of teamwork in achieving organizational objectives. When employees work together as a unified team, they share responsibilities, support each other, and pool their diverse skills and expertise, leading to higher levels of productivity and efficiency. Teamwork encourages collective creativity and problem-solving, which are invaluable assets in a dynamic and demanding work environment. The results of this study reinforce the idea that effective communication and teamwork are not only individually valuable but also interrelated and complementary factors in driving employee performance. Organizations that prioritize nurturing a culture of open communication and teamwork are more likely to witness improved employee satisfaction and engagement, ultimately contributing to enhanced overall organizational performance.
Analisis Tingkat Kesehatan Bank Rahayu, Riski; Ruma, Zainal; Anwar, Anwar; Sahabuddin, Romansyah; Paramaswary, Annisa
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 1 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i1.3164

Abstract

This research aims to determine the health level of PT. Bank Muamalat Indonesia Tbk which uses the RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) method. The research object is PT. Bank Muamalat Indonesia Tbk. The type of research used is quantitative descriptive research. The type of sample used is the financial report of PT. Bank Muamalat Indonesia Tbk from 2018 to 2022, while the type of data used is secondary data. The results of this research show that the health level of PT. Bank Muamalat Indonesia Tbk., in the period 2018 to 2022 as a whole is in the Healthy predicate with the risk profile aspect being in a Very Healthy condition with a final composite score of 90%, then the good corporate governance aspect is in a Healthy Enough condition with the final composite value was 68%, in the earning aspect it was in an Unhealthy condition with a final composite value of 40%, and finally in the capital aspect it was in a Very Healthy condition with a final composite value of 100%. Thus, assessing the health level of PT. Bank Muamalat Indonesia Tbk., it can be said that PT. Bank Muamalat Indonesia Tbk., was classified in the "HEALTHY" category for the last 5 years with a final composite score of 71.33%.
PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP MOTIVASI KARYAWAN PADA PT. ARAYU CIPTA KREASI KOTA MAKASSAR Zahran, Muhammad; Dipoatmodjo, Tenri Sayu Pupitaningsih; Ruma, Zainal
Jurnal Manajemen Vol 3, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i2.53944

Abstract

Abstrak. Tujuan penelitian ini untuk mengetahui Pengaru Kompensasi Fianansial dan Non Fianansial secara parsial dan simultan. Sampel yang diambil adalah sampel jenuh dengan total sampel 81 Karyawan PT. Arayu Cipta Kreasi yang telah dipilih berdasarkan kriteria yang telah ditentukan terlebih dahulu. Teknik pengumpulan data dilakukan dengan kuesioner dan studi pustaka. Teknik analisis data terdiri dari uji validitas, uji reabilitas, uji asumsi klasik yang terdiri dari uji normalitas, uji multikoliearitas, dan uji heteroskedastisitas, uji analisis linier berganda, uji hipotesis, uji koefisien determinasi. Temuan dalam variabel ini memperlihatkan bahwa secara parsial variabel X1 yaitu, Kompensasi Finansial bersifat positif dan memiliki pengaruh yang signifikan terhadap variabel Y yaitu, Motivasi Karyawan, sama dengan variabel X2 yaitu, Kompensasi Non Finansial memiliki pengaruh positif dan signifikan terhadap variabel Y yaitu, Motivasi Karyawan. Berdasarkan hasil analisis tersebut dapat diketahui bahwa secara parsial variabel Kompensasi Finansial berpengaruh signifikan terhadap Motivasi Karyawan (H1) diterima. Diketahui pula secara parsial variabel Kompensasi Non Finansial berpengaruh signifikan terhadap Motivasi Karyawan (H2) diterima. Dari hasil analisis tersebut dapat pula diketahui bahwa secara simultan Kompensasi Finansial dan Kompensasi Non Finansial memiliki pengaruh yang signifikan terhadap Motivasi Karyawan (H3) diterima.Kata kunci: Kompensasi Finansial, Kompensasi Non Finansial, dan Motivasi KaryawanAbstract . The aim of this research is to determine the influence of financial and non-financial compensation partially and simultaneously. The sample taken was a saturated sample with a total sample of 81 PT employees. Arayu Cipta Kreasi has been selected based on predetermined criteria. Data collection techniques were carried out using questionnaires and literature studies. Data analysis techniques consist of validity tests, reliability tests, classic assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests, multiple linear analysis tests, hypothesis tests, coefficient of determination tests. The findings in this variable show that partially variable X1, namely, Financial Compensation, is positive and has a significant influence on variable Y, namely, Employee Motivation, the same as variable . Based on the results of this analysis, it can be seen that partially the Financial Compensation variable has a significant effect on Employee Motivation (H1). It is also known that partially the Non-Financial Compensation variable has a significant effect on Employee Motivation (H2). From the results of this analysis, it can also be seen that simultaneously Financial Compensation and Non-Financial Compensation have a significant influence on Employee Motivation (H3). Keywords : Financial Compensation, Non - Financial Compensation, and Employee Motivation
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Iriani, Halizah Putri; Ali, Ahmad; Ruma, Zainal
Jurnal Manajemen Vol 2, No 1 (2022): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.977 KB) | DOI: 10.26858/jm.v2i1.31613

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva dan profitabilitas terhadap struktur modal. Variabel penelitian ini adalah: (1) struktur modal sebagai variabel terikat (Y) yang diukur dengan debt to equity ratio (DER), (2) struktur aktiva sebagai variabel bebas (X1) yang diukur dari perbandingan aktiva tetap dengan total aktiva, dan (3) profitabilitas sebagai variabel bebas (X2) yang diukur dengan Return on Assets (ROA). Populasi penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah laporan keuangan perusahaan barang konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan cara dokumentasi dari data sekunder. Analisis data dilakukan dengan uji asumsi klasik, analisis regresi berganda, uji signifikansi individual, uji signifikansi simultan, dan koefisien determinasi. Hasil penelitian ini menunjukkan struktur aktiva secara parsial berpengaruh positif dan signifikan terhadap struktur modal. Sedangkan profitabilitas secara parsial berpengaruh positif dan tidak signifikan terhadap struktur modal. Struktur aktiva, profitabilitas dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap struktur modal.Kata kunci: Struktur Aktiva, Profitabilitas, Struktur ModalAbstract: This research aimed to determine the effect of asset structure and profitability on capital structure. The variables of this study are: (1) capital structure as the dependent variable (Y) as measured by the debt to equity ratio (DER), (2) asset structure as the independent variable (X1) as measured by the ratio of fixed assets to total assets, and (3) profitability as an independent variable (X2) as measured by Return on Assets (ROA). The population of this research is all food and beverage companies listed on the Indonesia Stock Exchange, and the sample is the financial statements of consumer goods companies in the food and beverage subsector listed on the Indonesia Stock Exchange which were choosen using purposive sampling technique. The data were collected by means of documentation from secondary data. The data obtained were analyzed using classical assumption test, multiple regression analysis, individual significance test, simultaneous significance test, and coefficient of determination. The results of this research indicate that the asset structure partially has a positive and significant effect on the capital structure. While profitability partially has a positive and not significant effect on capital structure. Asset structure, profitability and firm size simultaneously have a significant effect on capital structure.Keywords: Asset Structure, Profitability, Capital Structure.
PENGARUH KUALITAS LAYANAN APLIKASI MOBILE JAMINAN KESEHATAN NASIONAL (JKN) TERHADAP KEPUASAN PESERTA BADAN PENYELENGGARA JAMINAN SOSIAL KESEHATAN CABANG MAKASSAR Rusly, Muh. Ammar Haitsam; Ruma, Zainal; Burhanuddin, Burhanuddin; Kurniawan, Agung Widhi; Dipoatmodjo, Tenri Sayu Puspitaningsih
Jurnal Manajemen Vol 3, No 1 (2023): Februari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i1.44747

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan pada aplikasi Mobile JKN terhadap kepuasan peserta BPJS Kesehatan Cabang Makassar.Populasi penelitian adalah peserta BPJS Kesehatan yang menggunakan Aplikasi Mobile JKN. Sampel akhir akhir yang diperoleh adalah  60 responden. Analisis data yang digunakan adala regresi linear berganda menggunakan Statistical Program for Social Science (SPSS 2022).Hasil penelitian ini menunjukkan bahwa kualitas layanan yang terdiri dari reliability (X1), Responsiveness (X2), Assurance (X3), Emphaty (X4). Dan tangible (X5) dari kelima variabel tersebut yang berpengaruh signifikan hanya Responsiveness (X2) dan Assurance (X3). Dan sisanya reliability (X1), Emphaty (X4). dan tangible (X5) tidak berpengaruh signifikan.Kata Kunci : Kualitas layanan, reliability, responsiveness, assurance, emphaty, tangible, KepuasanAbstract. This study aims to determine the effect of service quality on the Mobile JKN application on the satisfaction of BPJS Kesehatan Makassar branch participants.The research population is BPJS Kesehatan participants who use the JKN Mobile Application. The final final sample obtained was 60 respondents. The data analysis used is multiple linear regression using the Statistical Program for Social Science (SPSS 2022).The results of this study indicate that service quality consists of reliability (X1), responsiveness (X2), assurance (X3), empathy (X4). And the tangible (X5) of the five variables that have a significant effect are only Responsiveness (X2) and Assurance (X3). And the rest is reliability (X1), Empathy (X4). and tangible (X5) has no significant effect.Keyword: Service quality,reliability, responsiveness, assurance, empathy, tangible, satisfaction
Pengaruh Lingkungan Kerja Fisik dan Non-Fisik terhadap Efektivitas Kerja Karyawan Bank BRI Unit Suppa Cabang Parepare Widiati, Ratna Trieka; Akbar, Abdi; Ruma, Zainal
Jurnal Manajemen Vol 4, No 2 (2024): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v4i2.59918

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh antara Lingkungan Kerja Fisik (X1) dan Lingkungan Kerja Non-Fisik (X2) terhadap Efektivitas Kinerja Karyawan (Y), yang diuji berdasarkan pengaruh X1 terhadap Y dan pengaruh X2 terhadap Y di Bank BRI Unit Suppa Cabang Parepare. Metode pengumpulan data menggunakan kuisioner dengan jumlah 34 responden yang didukung dengan observasi dan dokumentasi demi keabsahan data. Teknik analisis data penelitian ini menggunakan uji intrumen penelitian, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis yang terdiri dari uji t dan uji F. Adapun hasil penelitian menunjukkan bahwa X1 dan X2 memiliki pengaruh Y dengan nilai F hitung (11,691) > F tabel (3,28) dengan taraf signifikansi 0,000 < 0,05, yang berarti variabel independen (X1 dan X2) secara simultan berpengaruh dalam variabel dependen (Y) dengan koefisien regresi X1 sebesar 0,583 dan X2 sebesar 0,476 dan nilai t-tabel (2,866) > t-hitung (1,690) dengan taraf signifikan 0,021 < 0,05 yang berarti X2 secara parsial berpengaruh positif dan signifikan terhadap Y. Olehnya dapat disimpulkan bahwa lingkungan kerja fisik dan non-fisik berpengaruh secara simultan terhadap efektivitas kerja karyawan Bank BRI Unit Suppa Cabang Parepare di mana lingkungan kerja non-fisik memiliki pengaruh yang lebih tinggi.Kata kunci: lingkungan kerja fisik, lingkungan kerja non-fisik, efektivitas kerjaAbstract: This research aims to determine the influence of the Physical Work Environment (X1) and the Non-Physical Work Environment (X2) on Employee Performance Effectiveness (Y), which is tested based on the influence of X1 on Y and the influence of X2 on Y at BRI Bank Suppa Unit, Parepare Branch. The data collection method used a questionnaire with a total of 34 respondents supported by observation and documentation for the validity of the data. The data analysis technique for this research uses research instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing consisting of the t test and F test. The research results show that X1 and X2 have an influence to the Y with F-count (11.691) > F-table (3.28) with a significance level of 0.000 < 0.05, which means the independent variables (X1 and X2) simultaneously influenced the dependent variabel (Y) with regression coefficient of X1 equal to 0,583 and X2 equal to 0,476 and the t-table (2.866) > t-count (1.690) with a significance level of 0.021 < 0.05, which means that X2 partially influenced to Y in positive and significant. It can be concluded that the physical and non-physical work environment simultaneously influences the work effectiveness of BRI Bank Suppa Unit Parepare Branch employees where the non-physical work environment has a higher influence.Keywords: physical work environment, non-physical work environment, work effectiveness 
PENGARUH REWARD DAN PUNISHMENT TERHADAP MOTIVASI KERJA DI PENGADILAN NEGERI MAKASSAR Rasyid, Muh. Futhail; Ruma, Zainal; Natsir, Uhud Darmawan
Jurnal Manajemen Vol 3, No 2 (2023): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v3i2.54249

Abstract

Abstrak. Penelitian ini untuk mengetahui apakah terdapat pengaruh reward dan punishment terhadap motivasi kerja di Pengadilan Negeri Makassar. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dan merupakan penelitian populasi. Sampel dalam penelitian ini adalah pegawai pada Kantor Pengadilan Negeri Makassar sebanyak 66 orang. Uji hipotesis dalam penelitian ini menggunakan uji regresi linear berganda dan mendapatkan hasil yaitu: Berdasarkan hasil uji hipotesis dengan menggunakan uji analisis regresi linear berganda menunjukkan variabel reward dan punishment secara simultan berpengaruh terhadap motivasi kerja di Kantor Pengadilan Negeri Makassar. Hasil uji hipotesis juga menunjukkan bahwa reward secara parsial berpengaruh terhadap motivasi kerja di Kantor Pengadilan Negeri Makassar dan punishment secara parsial berpengaruh terhadap motivasi kerja di Pengadilan Negeri Makassar.Kata kunci: Reward, Punishment, dan Motivasi kerja.Abstract. This research aims to investigate whether there is an influence of rewards and punishments on work motivation at the District Court of Makassar. This study is a quantitative research with a descriptive approach and is a population study. The sample in this study consists of 66 employees at the District Court of Makassar. Hypothesis testing in this research uses multiple linear regression analysis and the results are as follows: Based on the hypothesis testing using the multiple linear regression analysis, it is shown that the variables of rewards and punishments simultaneously influence work motivation at the District Court of Makassar. The hypothesis testing results also indicate that rewards partially influence work motivation at the District Court of Makassar, and punishments partially influence work motivation at the District Court of Makassar.Keyword: Reward, Punishment, and work motivation 
PENGARUH DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KELURAHAN LAPAI KECAMATAN NGAPA KABUPATEN KOLAKA UTARA Sukma, Sukma; Kurniawan, Agung Widhi; Ruma, Zainal
DECISION : Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2022): DECISION : Jurnal Ekonomi dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.538 KB) | DOI: 10.31850/decision.v3i2.1897

Abstract

This study aims to test and find out whether the Work Discipline variable has an effect on employee performance at the Lapai Village Office. The population in this study was a total of 20 employees while the sample in this study was taken from a total population of 20 employees. Questionnaire is a data collection technique used. The collected data were analyzed and then entered into a simple linear regression equation. The findings in this study indicate that partially the Work Discipline variable has a positive effect with a coefficient value of 1.023 (positive) and it is significant on employee performan ce at the Lapai Village Office, Ngapa District, Kolaka Utara Regency, which means if work discipline is increased it will improve employee performance and contrarily. This is evidenced by the obtained value of t arithmetic > t table (2.509 > 1.72913) and the significance value at 5% level is smaller (0.022 < 0.05). So that the hypothesis proposed in this study is accepted.
Co-Authors Abadi , Rahmat Riwayat Abadi, Rahmat Riwayat Abdi Akbar Idris Afriansyah Afriza, Fahril Agung Widhi Kurniawan AGUS AGUS Ahmad Ali Akbar, Wahyullah Alhayra, Abdul Rauf Amalia, Hilda Nur Amaliyah, Hasni Ananda, Muhammad Fadly Andi Mustika Amin Angreyani, Andi Dewi Anwar Anwar Anwar Anwar Anwar Ramli Aprilia, Nur Amanda Aprilia, Widya Aqilah, Iqian Fauziah Astuti, Andi Ria Azis, Muh Ilham Burhanuddin Burhanuddin Burhanuddin Burhanuddin, Umar Khalid Chalid Imran Musa Dahlan, Abd Halim Dangnga, M. Taslim Darmawinata, Widhi Nugraha Sumiharja Dipoatmodjo, Tenri S. P. Dipoatmodjo, Tenri S.P. Dipoatmodjo, Tenri Sayu Pupitaningsih Dwi Wulandari Edwin, Muhammad Farid Saputra Efendy, Kayla Putri Zalsabila Eli Rahmawati, Eli Enrico Sasiang, Hizkia Faisal, Fanny Indrayanti Fauzan, Muh Aghil Fazira, Erra Febinda Fiqram, Muh Haikal Friska, Silvi Haeruddin, Ilham Wardhana Haeruddin, M. Ilham Wardhana Hasbiah, Siti Hasbiah, Sitti Haslip, M. Azwar Hayati, A. Zahratul Hery Maulana Arif Hety Budiyanti, Hety Hidir, Amrullah Ichwan Musa, Muh Ichwan Musa, Muhammad Ilham Wardhana Haeruddin, Muhammad Ilma Wulansari Hasdiansa imam, imamsatriaalam Iriani, Halizah Putri Irsad Mursalaat, A. Muh. Cakra Isman, Nurhasia Israf Pangeran, M Aco Jamnur, Adrian Maulana Jaya, Ikhlazul Amal Johnson, Nur Atifah Septira Kasibit, Fitriyani Khairinnisai K, Syarifah M. Ikhwan Maulana Haeruddin Mahiruddin, Rizky Amalia Manilet, Fadhil Mujahid Muhammad Fadli Muhammad, A Fadel Mukammil, Ahmad Musa, Muhammad Ichwan Natsir, Uhud Darmawan Nur Hidayah NurAfni NurAfni Nurdin, Ariza Zalzah Nurfadillah T, Rezki Nurjihanar, Nurul Mutmainnah Nurman Nurman Nurman Nurul Fadilah Aswar Nurwinda Paramaswary, Annisa Parawansa, Dian Anggraece Sigit Pasryb, A. Syahida Ulhaq Pradani Muhiding, A. Ifta Audia Putri Pratama A, Irfan Wahyudi Purwanto, Ananta Ade Putra, Ryan Pramana Rahayu, Riski Rahman, Fatmawati A. Rasyid, Muh. Futhail Rezky Amalia Hamka Ridwan, Rini Rizky Amelia Risno, Trisnojaya Romansyah Sahabuddin Roshinta, Maudy Rusadi, Rahmayani Adela Cesyta Rusly, Muh. Ammar Haitsam S, Aan Arivaldi Safitri, Nuravini Sapri, Ardiansyah Sari, Fitria Nirmala Sartika Sartika Sayba, Sayba Siti Hasbiah Sri Wulandari Suaib, Aulia Kasmawati Sukma, Sukma Sunanda, Ratu Multi Syahrul, Khaidir Tajuddin, Indriani Maulida Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmodjo TRI KURNIAWAN, TRI Unde, Juliet Triani Wahyudi, Andi Muh. Reza Wardhana Haeruddin, Muh. Ilham Widiati, Ratna Trieka Zahran, Muhammad Zulkarnaen, Muh. Faiq ] Idris, Abdi Akbar