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Pengaruh Kepuasan Kerja, Disiplin Kerja, Dan Pengembangan Sdm Terhadap Kinerja Pegawai UPTD Puskesmas Gunung Sugih Oktaria, Eka Travilta; Anjeli, Triana; Bakti, Umar; Alie, Maria Septijantini
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.15598

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja, disiplin kerja, dan pengembangan sdm terhadap kinerja pegawai UPTD Puskesmas Gunung Sugih. Metode penelitian yang digunakan adalah Metode Kuantitatif dengan pendekatan penelitian Kausal Komparatif dengan teknik pengumpulan data kuesioner dengan skala likert. Populasi dalam penelitian ini adalah 52 pegawai dengan menggunakan Teknik non probability sampling yang digunakan dalam penelitian ini adalah teknik Sampling Jenuh yaitu teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Hasil penelitian menunjukkan bahwa kepuasan kerja, disiplin kerja, dan pengembangan sdm secara simultan berpengaruh terhadap kinerja pegawai. Hal ini yang ditunjukkan oleh nilai Fhitung > Ftabel (36,978 > 2,79) dan nilai signifikan lebih kecil dari 0,05 yaitu (0,000 < 0,05). Dan Adjusted  R Square sebesar 0,679, artinya kontribusi kepuasan kerja, disiplin kerja, dan pengembangan sdm adalah 67,9%. Sedangkan selisihnya 32,1% dijelaskan oleh faktor atau variabel lain yang tidak digunakan dalam penelitian ini. Kata Kunci : Kepuasan Kerja, Disiplin Kerja, Pengembangan SDM, Kinerja.
Analisis Ekonomis Dan Efektivitas Anggaran Pendapatan (PNBP) Dan Belanja Pada Kantor Pertanahan Kabupaten Lampung Selatan Sari, Pipit Novila; Alie, Maria Septijantini; Indriyani, Susi
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2087

Abstract

The objective of this study was to understand the economical and effective implementation of the State Revenue and Expenditure Budget at the government institution. Data sources used in this study are Budget Realization Report the period of 2022 was obtained from the Kantor Pertanahan Kabupaten Lampung Selatan. This research uses economic analysis and effectiveness analysis. The results of the research shown by the percentage of budget realization was less than 100% (<100%). The results of the research show that Economic level in 2022 fiscal yearutilization felt into the economical category as shown by the percentage of budget realization was less than 100% (<100%). The effective level of achievement for non-tax state income realization 2022 fiscal year felt into a sufficient effective criteria with the effective ratio was 150%; while that for the expenditure felt into a sufficient ineffective criteria with an average effective ratio was 37,4%. This economical and effective implementation of State Revenue and Expenditure Budget must continue to be impoved.
Efek Mediasi Kepuasan Kerja Karyawan pada Pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Karyawan Pada PT. Laundry Pro Okto, Joni; Yudhinanto, Yudhinanto; Alie, Maria Septijantini; Surya , Andi; Desmon, Desmon; Vilta, Eka Travilta Oktaria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3337

Abstract

Purpose: This study aims to analyze the relationship between leadership style and organizational culture on employee performance through employee job satisfaction at PT. Laundry Pro. Research methodology: The research method used in this study is a quantitative method. In this study, inferential analysis was carried out using a variant-based structural equation test or Partial Least Square-Structural Equation Model (PLS-SEM). The population in this study were all employees at PT. Laundry Pro Express, totaling 132 employees. Results: based on the data analysis that has been carried out, it is revealed that leadership style has a positive and significant effect on employee job satisfaction, organizational culture has a positive and significant effect on employee job satisfaction, leadership style does not have a significant effect on employee performance, organizational culture does not have a significant effect on employee performance, employee job satisfaction has a positive and significant effect on employee performance at PT. Laundry Pro. Then employee job satisfaction is able to mediate the relationship between leadership style and organizational culture on employee performance positively and significantly. Limitations: This study is limited to only examining employee performance through leadership style, organizational culture, and employee job satisfaction, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study provides suggestions for PT. Laundry Pro, in an effort to improve employee performance, not only improve leadership style and organizational culture, but must be accompanied by an increase in employee job satisfaction as well, so that it can maximize the increase in employee performance in the company.
Pengaruh Struktur Aktiva, Rasio Keuangan terhadap Return on Assets pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Restiana, Kodimah; Alie, Maria Septijantini; Yudhinanto, Yudhinanto; Nasir, M.; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3510

Abstract

Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Hypothesis testing includes Multiple Linear Regression Analysis, Determinant Coefficient Test, F Test, and T Test. Results/findings: The research results of simultaneous hypothesis testing state that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, Debt to Equity Ratio and Current Ratio have a significant effect on Return On Assets. Partial hypothesis testing states that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, and Current Ratio have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and insignificant effect on Return On Assets Conclusion: This study analyzes the impact of asset structure and financial ratios on Return on Assets in property and real estate companies listed on the IDX. The analysis results show that total assets turnover, fixed asset turnover, and debt to equity ratio have a significant effect on ROA, while the current ratio does not show a significant impact. Limitations: The use of historical data and variables is limited. The research year is only nine years with five variables Contribution: This research helps Property and Real Estate companies in the construction and building sector to see to what extent the company is able to generate profits from the assets it owns, with good marketing and management strategies.
Analisis NIM, LDR, NPL, dan BOPO dalam Mempengaruhi ROA pada PT. BRI Kesuma, Rangga Patti; Hasbullah , Hasbullah; Alie, Maria Septijantini; Surya, Andi; Yudhinanto, Yudhinanto; Oktaria, Eka Travilta; Bakti, Umar
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3435

Abstract

Purpose: The study aims to analyze the influence of NIM, LDR, NPL, and BOPO on ROA at PT. Bank Rakyat Indonesia Tbk for the period 2016-2023. Research methodology: this study uses a quantitative method. The data analysis technique used in this study is multiple linear regression using the IBM SPSS version 25 program. The population in the study is quarterly financial reports, or in a year there are 4 (four) quarters (Q1, Q2, Q3, Q4), in the period 2016-2023. The sampling technique used in this study is saturated sampling, so that the number of samples is 32 samples according to the number of populations. Results: The results of this study show that increasing NIM will increase ROA in the company; LDR has a positive and significant effect on ROA, the results of this study show that increasing LDR will increase ROA in the Company; NPL has a negative and significant effect on ROA, the results of this study show that increasing NIM will decrease ROA in the Company; BOPO has a negative and significant effect on ROA, the results of this study indicate that increasing BOPO will decrease ROA in the company. Conclusion: Simultaneously, NIM, LDR, NPL and BOPO have a positive and significant effect on ROA, the results of this study indicate that in an effort to increase ROA, the factors that must be considered are the influence of NIM, LDR, NPL and BOPO. Limitations: This study is limited to only examining ROA, NIM, LDR, NPL and BOPO, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study contributes to PT. Bank BRI Tbk, in an effort to increase ROA, it must pay attention to the important role of the NIM, LDR, NPL and BOPO ratios. So that the Company's performance can have implications for increasing the Company's performance.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Elvira, Dhenita; Surya, Andi; Yudhinanto , Yudhinanto; Renandi , Renandi; Alie, Maria Septijantini; Hasbullah , Hasbullah; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
The effect of per capita GRDP, HDI, and labor force participation rate on income inequality in Lampung Province 2019–2023 Desmon, Desmon; CN, Yudhinanto; Hasbullah, Hasbullah; Alie, Maria Septijantini
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 4 No. 2 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis (In Progress
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v4i2.1708

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For a long time, many nations have struggled with the intricate issue of income disparity. Income inequality is a problem in a number of Indonesian provinces. Disparities in the economic well-being of a community are the root cause of income inequality. Income inequality in Lampung Province from 2019 to 2023 is the target of this research, which tries to pin down the relationship between GRDP per capita, HDI, and TPAK. The study makes use of panel data and quantitative approaches. Fifteen districts and cities in Lampung Province provide 75 samples for the panel data, which includes time series data from 2019 to 2023 as well as cross-sectional data. The following statistical methods are used in data analysis: F-test, t-test, coefficient of determination assessment, multiple linear regression, and classical assumption testing. The results show that from 2023 to 2029, the following variables have a significant impact on Income Distribution Inequality in Lampung Province: Gross Regional Domestic Product per capita, Human Development Index, and Labor Force Participation Rate. Income Inequality in Lampung Province 2019–2023, to a lesser extent, is affected by GRDP Percapita. Income Inequality in Lampung Province 2019–2023, to a lesser extent but still significantly, is affected by the Human Development Index. From 2019 to 2023, the income inequality in Lampung Province is affected, to a lesser but considerable extent, by the labor force participation rate.
The influence of Good Corporate Governance on the financial performance of State-Owned Enterprises listed on the Indonesia Stock Exchange Alie, Maria Septijantini; Fitri, Egi Rodlia; Desmon, Desmon; Nasir, M.; Meidasari, Evi
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 1 (2024): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i1.2507

Abstract

Purpose: This study aims to determine the effect of Good Corporate Governance on the Financial Performance of BUMN Companies listed on the Indonesia Stock Exchange in 2019-2023. Methodology: This study used a quantitative approach. This study used 70 research samples. This study has two variables, namely: 4 independent variables (X1, X2, X3, and X4) and 1 (one) dependent variable. Institutional leadership (X1), board of directors (X2), board of commissioners (X3), and audit committee (X4) are independent variables, while financial performance (Y) is the dependent variable. Results: Based on data analysis, it has been found that the answer to the hypothesis is that institutional ownership, board of directors, board of commissioners, and audit committee simultaneously and partially have a significant effect on financial performance in BUMN companies listed on the Indonesia Stock Exchange in 2019-2023. Conclusion: Good corporate governance (CG) (institutional ownership, board of directors, board of commissioners, and audit committee) significantly affects the financial performance of state-owned enterprises on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The effective implementation of GCG can increase ROA and company value. Limitations: The independent variables in this study are limited to institutional ownership, board of directors, and audits. First,ee, and the dependent variable is financial performance (ROA). The research was conducted only on BUMN companies listed on the Indonesia Stock Exchange. Contribution: Management is expected to pay more attention to Good Corporate Governance in the company in order to create good company value.
Peningkatan Penjualan Dengan Platform E-Commerce Tokopedia Pada UMKM Alie, Maria Septijantini; Bakti, Umar; Hasbullah, Hasbullah; Yudhinanto, Yudhinanto; Heriyanto, Tifani; Anisa, Nadia
Journal Of Human And Education (JAHE) Vol. 4 No. 2 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i2.1755

Abstract

E-commerce telah terbukti menjadi solusi yang efektif dalam meningkatkan penjualan produk UMKM. Dengan memanfaatkan platform e-commerce seperti Tokopedia, pelaku UMKM dapat menjangkau pasar yang lebih luas dan meningkatkan pendapatan. Pelatihan yang difokuskan pada penggunaan Tokopedia bertujuan untuk membekali UMKM dengan keterampilan yang diperlukan dalam berjualan secara daring, sehingga dapat meningkatkan daya saing produk mereka. Proses pelaksanaan pelatihan ini melibatkan tiga tahap utama, yaitu tahap persiapan, pelaksanaan, dan evaluasi. Pembuatan akun Tokopedia UMKM Tapis Alif merupakan contoh nyata dari penerapan pelatihan ini, di mana UMKM dapat dengan mudah mempromosikan dan memasarkan produknya melalui platform digital. Kata kunci: e-commerce, tokopedia, umkm
The Influence of Motivation, Work Environment and Productivity on the Performance of Health Personnel Mulyani, Sri; WA, Armalia Reny; Hasbullah, Hasbullah; Alie, Maria Septijantini; Desmon, Desmon; Indriyani, Susi
Indonesian Journal of Global Health Research Vol 6 No 6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i6.5994

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Human Resources (HR) is a very important element in an institution. Factors that influence performance include discipline and skills, motivation, situational factors and system or work environment factors, work experience and productivity. The aim of this research is to determine the influence of motivation, work environment and productivity on the performance of Kangkung II Kendal Public Health Center employees. The method used in this research was descriptive quantitative, the number of samples used was 45 respondents from the total population using the total saturation technique at the Kangkung II Community Health Center. The research results showed that the three variables of motivation, work environment and productivity had a simultaneously positive effect on employee performance at the Kangkung II Kendal Community Health Center. The results of the motivation variable partially have a positive effect on the performance of Kangkung II Community Health Center employees. The results of the work environment variable partially have a positive effect on the performance of the Kangkung II Kendal Public Health Center employees. The results of the productivity variable partially have a positive effect on the performance of the Kangkung II Kendal Public Health Center employees. Suggestions are expected to use other independent variables, for example education, work discipline, work ethic, wages, leadership, workload and so on.