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Pengaruh Value For Money, Spi, Kompetensi, Partisipasi Masyarakat Dan Transparansi Terhadap Akuntabilitas Publik Dalam APBDES Randhona, Olocika Lolio; Fitriasuri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6132

Penelitian ini bertujuan untuk mengetahui: Pengaruh value for money (vfm), pengaruh sistem pengendalian internal, pengaruh kompetensi, pengaruh partisipasi masyarakat, pengaruh transparansi terhadap akuntabilitas publik dalam anggaran pendapatan dan belanja desa. Jenis penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh perangkat Desa pada 9 Desa di Kecamatan Ujanmas kabupaten Muara Enim. Metode pengambilan sampel pada penelitian ini menggunakan teknik Purposive sampling sebanyak 168 responden. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner. Teknik analisis data menggunakan analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, Uji hipotesis (analisis regresi linier berganda, koefesien determinasi, uji simultan (uji F), uji persial (uji T)) yang dioalah dengan SPSS 24. Hasil penelitian menunjukkan bahwa value for money, sistem pengendalian internal, dan kompetensi berpengaruh positif dan signifikan terhadap akuntabilitas publik dalam anggaran pendapatan dan belanja desa, sedangkan partisipasi masyarakat dan transparansi tidak berpengaruh terhadap akuntabilitas publik dalam anggaran pendapatan belanja desa.

Pengaruh Partisipasi, Tekanan Anggaran, dan Faktor-Faktor Organisasi Terhadap Kinerja Manajerial KAI Ayu Ningsih, Dinda; Fitriasuri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6137

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran, tekanan anggaran, asimetri informasi, komitmen organisasi, dan profesionalisme terhadap kinerja manajerial. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh staf manajerial PT. Kereta Api Indonesia (Persero) Divre III Palembang yang berjumlah 66 orang. Sampel yang digunakan diambil secara purposive sampling atau diambil berdasarkan kriteria. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) Pengaruh X1 terhadap Y adalah 0,000 < 0,05 dan nilai t hitung 4,693 > t tabel 2,0003, berarti terdapat pengaruh X1 terhadap Y, (2) pengaruh X2 terhadap Y adalah 0.000 < 0.05 dan nilai t hitung 4,175 > t tabel 2,0003, berarti terdapat pengaruh X2 terhadap Y, (3) pengaruh X3 terhadap Y adalah 0,000< 0,05 dan nilai t hitung 3,244 > t tabel 2,0003, berarti terdapat pengaruh X3 terhadap Y, (4) pengaruh X4 terhadap Y adalah 0,22 > 0,05 dan nilai t hitung 2,360 > t tabel 2,0003, berarti terdapat pengaruh X4 terhadap Y, (5) pengaruh X5 terhadap Y adalah 0,000 < 0,05 dan nilai t hitung 14,962 > t tabel 2,0003, berarti terdapat pengaruh X5 terhadap Y. Kata kunci: Partisipasi Anggaran, Tekanan Anggaran, Asimetris Informasi, Komitmen Organisasi Dan Profesionalisme , Kinerja Manajerial

The Influence of Customer Experience and Brand Trust on Repurchase Intentions by Moderating Sales Promotions at PT Wika Beton Region II Aldila, Tino Yose; Helmi, Sulaiman; Fitriasuri; Mellita, Dina
Sinergi International Journal of Management and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijmb.v3i1.467

Priority in government development programs is an opportunity for construction companies to increase sales. However, in practice, PT Wika Beton Wilayah II Palembang City, as a leading construction company, has failed to get new projects. This study aims to determine and analyze the effect of customer experience and brand trust on repurchase intention with moderation of sales promotion. The research was conducted using quantitative methods through SEM-PLS analysis, sourced from questionnaires distributed to 49 respondents. Respondents are customers of PT Wika Beton Region II Palembang City who have made purchases more than once. The results of the study are expected to reveal that customer experience and brand trust can influence customer repurchase intention moderated by sales promotion. The predicted influence is a significant favorable influence, both partially and simultaneously. The results of this study are expected to be used as a reference for the formulation of marketing strategy formulation strategies for policymakers in the company.

The Effect of Organizational Culture and Work Environment on Employee Performance Mediated by Job Satisfaction Trievanni Chantika; Sulaiman Helmi; Muji Gunarto; Fitriasuri
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13288

This study aims to analyze the impact of organizational culture and work environment on employee performance, with job satisfaction as a mediating variable, at PT XX. The research addresses issues such as declining employee performance, high absenteeism, and inequalities in facilities and policies. Using a quantitative approach with causal explanatory design, data were collected from 94 employees through a Google Form-based questionnaire. The results show that organizational culture and work environment significantly influence job satisfaction, which in turn affects employee performance. Organizational culture and work environment positively contribute to performance, with job satisfaction acting as a key factor in improving employee productivity. This study highlights the importance of enhancing organizational culture and work environment to optimize performance.

The Impact of E-Performance Implementation and Work Motivation on Employee Performance: The Role of Technology Acceptance as a Mediator Suryaningsi Primasari; Trisninawati; Fitriasuri; Dina Mellita
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13623

This study aims to analyze the impact of e-performance implementation and work motivation on employee performance with technology acceptance as a mediating variable at the XX Department of XYZ Province. This study discusses issues such as declining employee performance, utilization of new technology, and employees who are 45 years and over. Using a quantitative approach with an explanatory causal design, data were collected from a total of 114 employees through a Google Form-based questionnaire and printed questionnaire sheets. The results indicated that the implementation of e-performance and work motivation significantly influenced technology acceptance, which further impacted employee performance. The implementation of e-performance and work motivation contributed positively to employee performance, with technology acceptance as a key factor in increasing specific areas of productivity. This study highlights the importance of prioritizing the implementation of e-performance and work motivation to enhance employee performance and productivity.

The Differences in Employees' Green Behavior Between Gender at PT Dewa Patria Jenny, Ardhillah; Mellita, Dina; Fitriasuri; Elpanso, Efan
Journal Of Management Analytical and Solution (JoMAS) Vol. 5 No. 2 (2025): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v5i2.20501

This research aims to determine the effect of environmentally friendlyrecruitment selection, environmentally friendly training, environmentallyfriendly performance management, environmentally friendly payments &rewards, and environmentally friendly involvement on employee green behavior.The method used is quantitative. The purpose of this study is to examine theimpact of gender differences on employees' green behavior at PT Dewa Patria.This research employs a quantitative method with descriptive analysistechniques. The sample consists of 88 employees from PT Dewa Patria. Datacollection was conducted by distributing questionnaires to the employees. Dataanalysis involved normality tests and difference tests. The results indicate asignificant statistical difference in green behavior among employees based ongender. In other words, gender has a significant impact on employees' greenbehavior.

The influence of promotion and service quality on customer satisfaction is mediated by the purchase decision at Pt Wijaya Karya Beton (Persero) Sales Area II Saputra, Agus Adi; Helmi, Sulaiman; Fitriasuri; Mellita, Dina
Sinergi International Journal of Management and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijmb.v3i2.466

Companies in the construction sector are currently faced with an era of very fierce competition, the right marketing strategy is needed to increase market share. PT Wika Beton Sales Region II Palembang City as a large company is considered to have not maximized its performance in influencing the purchase decisions of its customers. This study aims to find out and analyze the influence of promotion and service quality on customer satisfaction mediated by purchase decisions. The research was conducted using a quantitative method through SEM-PLS analysis, sourced from a questionnaire distributed to 85 respondents. The respondents are customers of PT Wika Beton Sales Region II Palembang City who have made the least number of purchases. The results of the study are expected to reveal that the promotion program and the quality of service provided by the company can increase customer satisfaction in every purchase decision made. The expected influence is a significant positive influence, both partially and simultaneously. The results of this study are expected to be used as a reference for companies in formulating the most optimal marketing strategy in increasing sales in a sustainable manner.

The Differences in Employees' Green Behavior Between Gender at PT Dewa Patria Jenny, Ardhillah; Mellita, Dina; Fitriasuri; Elpanso, Efan
Journal Of Management Analytical and Solution (JoMAS) Vol. 5 No. 2 (2025): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v5i2.20501

This research aims to determine the effect of environmentally friendlyrecruitment selection, environmentally friendly training, environmentallyfriendly performance management, environmentally friendly payments &rewards, and environmentally friendly involvement on employee green behavior.The method used is quantitative. The purpose of this study is to examine theimpact of gender differences on employees' green behavior at PT Dewa Patria.This research employs a quantitative method with descriptive analysistechniques. The sample consists of 88 employees from PT Dewa Patria. Datacollection was conducted by distributing questionnaires to the employees. Dataanalysis involved normality tests and difference tests. The results indicate asignificant statistical difference in green behavior among employees based ongender. In other words, gender has a significant impact on employees' greenbehavior.

Analisis Persepsi Efisiensi Anggaran Terhadap Kinerja Pegawai Pada Ombudsman RI Perwakilan Sumatera Selatan Salsabil Marsselia; Fitriasuri
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.5013

Penelitian ini bertujuan untuk mengkaji persepsi pegawai terhadap efisiensi anggaran serta hubungannya dengan kinerja di lingkungan Ombudsman RI Perwakilan Sumatera Selatan. Metode yang digunakan adalah pendekatan kuantitatif dengan desain deskriptif asosiatif, melibatkan 24 responden dan instrumen berupa kuesioner skala Likert. Hasil analisis menunjukkan bahwa persepsi terhadap efisiensi anggaran tergolong tinggi, terutama pada dimensi transparansi dan responsivitas manajemen keuangan. Kinerja pegawai juga berada pada kategori tinggi, khususnya dalam kualitas kerja dan kerja sama tim. Uji regresi linear sederhana menunjukkan adanya hubungan positif antara persepsi efisiensi anggaran dan kinerja pegawai, meskipun hubungan tersebut tidak signifikan secara statistik (p = 0,069). Temuan ini menunjukkan pentingnya pengelolaan anggaran yang partisipatif, transparan, dan akuntabel sebagai faktor yang mendukung motivasi serta produktivitas kerja pegawai. Penelitian ini merekomendasikan peningkatan pelibatan pegawai dalam proses penganggaran untuk memperkuat dampak positif terhadap kinerja.

Empowering MSMEs: The Role of Fintech, Financial Literacy, and Self-Efficacy in Financial Management in Tanjung Raja Vivit Pelantri; Fitriasuri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7458

This study investigates the influence of financial technology, financial literacy, and financial self-efficacy on the financial management practices of MSME actors in Tanjung Raja District. Employing a descriptive quantitative approach, the research utilises primary data collected through live questionnaires distributed to 85 respondents. The analysis was conducted using multiple linear regression, with all variables measured using a Likert scale. The findings reveal that both financial technology and financial literacy have a significant positive impact on the financial management of MSMEs. Conversely, financial self-efficacy does not show a significant effect. These results highlight the importance of technological adoption and financial knowledge in enhancing MSME financial decision-making, while suggesting that self-efficacy alone may not be sufficient without supporting resources and skills.

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