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All Journal Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Journal of Economics and Business UBS
Maharani, Maria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA PADA KEMENTERIAN LINGKUNGAN HIDUP DAN KEHUTANAN Maharani, Maria; Wilandari, Angestika; Warsono
PERFORMA Vol. 9 No. 2 (2024): Performa
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jp.v9i2.4889

Abstract

This abstract explores the impact of compensation and work discipline on employee job satisfaction at the Ministry of Environment and Forestry. Compensation, encompassing financial and non-financial rewards, recognizes employee contributions, enhancing job satisfaction and motivation for improved performance. Work discipline, reflecting responsibility and adherence to rules, significantly influences employee productivity and managerial interactions. Using quantitative research methods, the study investigates the individual effects of compensation (X1) and work discipline (X2) on job satisfaction (Y). Results indicate both variables positively and significantly affect job satisfaction (Y), with respective t-values of 5.022 and 5.328 and significances <0.05. Additionally, the combined effect (F-value 54.123) underscores their joint impact. Future research should further explore these dynamics to provide deeper insights and contribute to organizational enhancements, particularly within the Ministry of Environment and Forestry. Expanding and applying existing theories within local contexts can address identified gaps, fostering a more comprehensive understanding of employee satisfaction drivers.
Problems With Digital Currency: Cryptocurrency In Indonesia Setia, Riadi; Maharani, Maria
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.491

Abstract

This study aims to analyze the Indonesian government's policies regarding cryptocurrency transactions and taxation and accounting practices in Indonesia. In addition, this research also conducts literature studies abroad. Commodity Futures Trading Regulatory Agency Regulation No. 13 of 2022 and No. 8 of 2021 concern guidelines for organizing crypto asset physical market trading on futures exchanges to oversee cryptocurrency transactions. Cryptocurrency transactions in Indonesia are considered VAT objects and are subject to income tax. Accountants face a challenge because there is no accounting standard that explains why cryptocurrency must be considered. It is hoped that the Indonesian Accounting Standards Board can conduct discussions related to accounting standards for cryptocurrency. Besides, the government's role is very important in making financial technology policies and systems in order to mitigate the risks of cryptocurrency transactions so that they can benefit investors and the tax system in Indonesia.
Co-Authors Angestika Wilandari Setia, Riadi Warsono