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Pengaruh Reward dan Punishment terhadap Motivasi Kerja Guru SMAN 1 Donggo Kabupaten Bima Cukup Signifikan Farhan Pratama; Kristiana Sri Utami
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2970

Abstract

This study was conducted on the teachers of SMAN 1 Donggo, Bima Regency, with the aim of identifying the impact of Reward and Punishment on work motivation. A quantitative research method was used with data analysis through the SPSS program. The study population consisted of teachers from SMAN 1 Donggo, with a sample of 50 respondents selected using a saturated sampling method. Data collection was carried out by distributing questionnaires online, with the research instrument using a Likert scale. Data analysis included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that: first, based on the multiple linear regression analysis, the reward variable had a regression coefficient of 0.901, indicating that reward positively affects the improvement of work motivation. In contrast, the punishment variable had a regression coefficient of 0.174, showing that punishment negatively affects work motivation. Second, the F-test results showed that, together, reward (X1) and punishment (X2) had a significant effect on work motivation, with an F count of 48.407 greater than the F table value of 2.42 and a significance value of 0.000, which is less than 0.05. Third, reward (X1) significantly affected work motivation (Y), with a significance value of 0.000 less than 0.05 and a t-value of 9.342, which is greater than the t-table value of 1.677. Fourth, punishment (X2) also significantly affected work motivation (Y), with a significance value of 0.010 less than 0.05 and a t-value of 2.690, which is greater than the t-table value of 1.677. The results of this study indicate that reward has a greater impact on increasing work motivation, while punishment can reduce work motivation.
Faktor yang mempengaruhi financial behavior produsen bakpia di Yogyakarta Prasetya, Bangun Putra; Utami, Kristiana Sri
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.1226

Abstract

Dampak Pandemi Covid-19 dirasakan oleh semua sektor perekonomian di Indonesia pada umumnya. Salah satu upaya pemulihan ekonomi nasional yang dilakukan pemerintah di pasca pandemi Covid-19 adalah mendorong sektor Pariwisata dan UMKM. Secara umum, UMKM sering mengalami keterlambatan dalam pengembangannya dikarenakan UMKM cenderung memiliki orientasi jangka pendek, tidak adanya konsep inovasi yang berkelanjutan, aktivitas inti bisnis yang tidak konsisten, dan sistem pengelolaan keuangan yang belum terstruktur sehingga sulit dalam emncapai kesejahteraan. Dalam pencapaian kesejahteraan dalam hal keuangan pelaku UMKM hendaknya juga memperhatikan upaya manajemen keperilakukan keuangan. Oleh sebab itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempenagruhi Financial Behavior. Penelitian ini menggunakan metode kuantitatif dengan alat analisis menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa bahwa pengaruh Financial Self Efficacy terhadap Financial Behavior menunjukkan bahwa tidak signifikan. Faktor Financial Literacy dan Income-intention dalam penelitian ini menunjukkan adanya pengaruh yang signifikan terhadap Financial Behavior
Debt Maturity: A Review of The Literature Kristiana Sri Utami; Bhenu Artha; Sakhira Tarisa Sofia Amirullah; Safira Wulan Agustin
Journal of Humanities Research Sustainability Vol. 1 No. 6 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jhrs.v1i6.1480

Abstract

Background. Financial crises and rollover risk are closely associated with short-term debt, which impacts a company’s ability to undertake long-term investments and affects the state of the economy. Short-term debt reduces asset volatility and increases the distance to default compared to long-term debt. A significant factor influencing decisions on debt maturity is borrowers’ awareness of their default risk. Purpose. The study aims to identify the variables that influence and are influenced by debt maturity. It focuses on understanding the relationship between debt maturity, disproportional control rights, capital age, and asset life.   Method. This research employs a theoretical literature review to analyze the relationships between the identified variables. By synthesizing existing theories, the study develops a conceptual framework to explore the impact of disproportional control rights on debt maturity and its downstream effects on financial management. Results. The findings reveal that disproportional control rights significantly influence debt maturity. Companies with longer-term debt structures are better positioned to manage capital age and asset life effectively. Conversely, short-term debt structures tend to align with younger capital and shorter asset lifespans, often limiting long-term operational sustainability. Conclusion. The study concludes that companies must carefully consider debt maturity in their financial strategies to ensure stability and sustainable growth. Disproportional control rights, capital age, and asset life are crucial factors to manage. Further empirical research is recommended to validate and expand the findings, providing practical insights into optimizing debt maturity in diverse organizational contexts.
Pengaruh Citra Destinasi dan Aksesibilitas terhadap Minat Kunjungan Ulang Wisatawan pada Destinasi Wisata Pantai di Kabupaten Gunungkidul Yogyakarta Wawan Nugroho; Kristiana Sri Utami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11451

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Citra Destinasi dan Aksesibilitas terhadap Minat Kunjungan Ulang wisatawan pada destinasi wisata pantai di Kabupaten Gunungkidul, Yogyakarta. Minat kunjungan ulang merupakan salah satu indikator penting dalam keberhasilan pengelolaan destinasi wisata karena mencerminkan tingkat kepuasan, loyalitas, dan keinginan wisatawan untuk kembali berkunjung. Citra destinasi yang positif serta aksesibilitas yang memadai diyakini menjadi faktor yang dapat memengaruhi keputusan wisatawan untuk melakukan kunjungan ulang. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh wisatawan yang sedang atau pernah mengunjungi 20 destinasi wisata pantai di Kabupaten Gunungkidul. Sampel penelitian berjumlah 152 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert dan dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, serta uji hipotesis dengan bantuan perangkat lunak IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa secara parsial Citra Destinasi berpengaruh positif dan signifikan terhadap Minat Kunjungan Ulang dengan nilai t hitung sebesar 7,928 > t tabel 1,976 dan signifikansi 0,000 < 0,05. Sebaliknya, Aksesibilitas tidak berpengaruh signifikan terhadap Minat Kunjungan Ulang dengan nilai t hitung 1,866 < t tabel 1,976 dan signifikansi 0,064 > 0,05. Namun, secara simultan Citra Destinasi dan Aksesibilitas berpengaruh positif dan signifikan terhadap Minat Kunjungan Ulang wisatawan dengan nilai F hitung sebesar 70,170 > F tabel 3,06 dan signifikansi 0,000 < 0,05. Temuan ini menunjukkan bahwa citra destinasi memiliki peran yang lebih dominan dalam mendorong wisatawan untuk kembali berkunjung dibandingkan aksesibilitas.