Articles
Metode Penyusutan Aset Tetap Terhadap Laba Perusahaan
Agustina, Granit
Revenue Manuscript Vol. 1 No. 1 (2023): September 2023
Publisher : Asosiasi Riset dan Pengembangan Manusia Berkelanjutan (ORBIT)
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Aset tetap merupakan salah satu sumber daya ekonomi yang diperoleh dan dikuasai oleh suatu perusahaan sebagai hasil transaksi masa lalu, salah satunya adalah aktiva tetap yang digunakan perusahaan dalam kegiatan operasional perusahaan dan menghasilkan produk. Untuk menghasilkannya peran aktiva sangat besar. Contohnya seperti lahan sebagai tempat berproduksi, bangunan sebagai tempat pabrik dan kantor, mesin dan peralatan yang berfungsi sebagai alat produksi dan lain-lain. Aset tetap juga bagian utama dalam penyajian posisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui metode penyusutan yang diterapkan oleh perusahaan PT Aica Indria Pasuruan , untuk mengetahui penyusutan asset tetap sangat berpengaruh terhadap laba perusahaan PT Aica Indria. Hasil penelitian ini menunjukkan bahwa metode penyusutan Aset Tetap yang digunakan perusahaan adalah metode penyusutan garis lurus . Dengan menggunakan metode penyusutan garis lurus jumlah beban penyusutan lebih kecil dibandingkan dengan metode saldo menurun ganda dan jumlah angka tahun. Adapun penyusutan pada tahun 2015 dibandingkan tahun 2016 dimana harga perolehan masih tinggi sehingga biaya penyusutannya juga besar.Selanjutnya di tahun 2016 biaya penyusutannya lebih kecil dari tahun 2016 . Metode penyusutan aktiva tetap berpengaruh terhadap laba perusahaan dimana penggunaan metode penyusutan akan berdampak pada semakin besar atau semakin kecilnya laba perusahaan.
The Influence Of Price, Promotion and Marketing Event On Customers’ Repurchasing Decision Of Flashy Products
Yusuf, Ramayani;
Hendrayati, Heny;
Veranita, Mira;
Agustina, Granit;
Pramanik, Nuniek Dewi
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 7 No. 1 (2021): March
Publisher : Universitas Muhammadiyah Sidoarjo
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DOI: 10.21070/jbmp.v7i1.1324
This research aims to investigate the influence of prices, promotions and marketing events on the customers’ repurchasing decision of Flashy products. The survey was conducted to 221 customers of Flashy Women's Clothing Bandung which is a brand of women's clothing from the age of 15-45 years. The data used for this research was collected through questionnaires distributed to the students of Polytechnic Piksi Ganesha who have had shopping experience in Flashy. This study used a structural equation model (SEM) to evaluate the suitability of the theoretical model being analyzed related to empirical data, and to test the significance of the hypothesis. The results showed that the estimated coefficient of standardized regression in which price, promotion and event marketing have a significant influence on customer’s repurchase decisions.
CONFLICT MODEL ON WORK MOTIVATION
Agustina, Granit;
Febrian, Feby
Dinasti International Journal of Management Science Vol. 2 No. 3 (2021): Dinasti International Journal of Management Science (January - February 2021)
Publisher : Dinasti Publisher
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DOI: 10.31933/dijms.v2i3.713
Each agency must be able to manage employees by applying appropriate conflict models according to organizational needs that can increase a person's work motivation for a job. This study aims to determine whether the functional and functional effects on employee work motivation. This research is a descriptive and verification research using path analysis, where the population of respondents is all employees of the tourism and culture office of West Java province as many as 200 people with a sample of 67 respondents using SPSS 24 software. From the results of the respondents' responses that have been distributed So simultaneously the test results show that the conflict model affects work motivation with a functional effect of 0.493 and a significant effect on dysfunctional 0.198 and simultaneously the effect of the two variables on work motivation is 0.295. From the research results partially know that functional is more dominant in influencing work motivation than dysfunctional in the conflict model.
HAPPINESS AT WORK AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN KRAKATAU STEEL
Agustina, Granit;
Permanar, Tatiek Ekawati;
Nurhayati, Sri Endah;
Ahman, Eeng;
Febrian, Feby
Dinasti International Journal of Digital Business Management Vol. 1 No. 6 (2020): Dinasti International Journal of Digital Business Management (October - Novembe
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v1i6.573
Every company must be able to invite its employees to provide a model of employee happiness at work and appropriate organizational citizenship behavior in accordance with the needs of the company which can make a person's organizational citizenship behavior better. This study aims to determine the model of employee happiness at work and organizational citizenship behavior of an employee in a company. This research is a descriptive and verification research using simple linear regression analysis, where the respondent population is all employees of 30 people with a sample size of 30 people using SPSS 24 software. The method used in this research is saturated sampling technique using the entire population as a sample. Collecting data using a direct survey method using a questionnaire. The results of respondents' responses that have been distributed and from the test results then employee happiness at work have a positive and significant effect on organizational citizenship behavior. To improve the organizational citizenship behavior of employees, the authors suggest that there be further research by other researchers on the issues of factors that influence organizational citizenship behavior besides happiness such as empathy at work, organizational conditions and the role of organizational management, supervisory ability and the quality of work itself.
DIVERSITY OF INNOVATION TO ENHANCE CUSTOMER LOYALTY IN BATIK SLAMET HADIPRIYANTO BANYUMAS
Febrian, Feby;
Zaelani Adnan, Ahmad;
Setiadi Wibawa, Lutfi;
Suprianto Ahmadi, Rudi;
Agustina, Granit
Dinasti International Journal of Digital Business Management Vol. 1 No. 6 (2020): Dinasti International Journal of Digital Business Management (October - Novembe
Publisher : Dinasti Publisher
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DOI: 10.31933/dijdbm.v1i6.574
The research objective was to evaluate the relationship between innovation and customer loyalty as a determining factor in the sustainability of the marketing of batik cloth products. Design / methodology / approach - using descriptive and verification methods. The design uses consumer report data from the objective test results of 100 consumers from 3000 populations. The responses measured include innovation and loyalty. Measured data diversity and analysis was performed using simple regression to estimate customer loyalty. Findings – diversity of innovation are important factors affecting consumer loyalty of batik cloth. Research limitations/implications - understanding the patterns that lead to product innovation diversity. Practical implications – diversity of innovation with loyalty. This diversity is a way to understand and explain antecedent innovation to increase consumer loyalty to batik cloth. Originality/value development innovation diversity to increase consumer loyalty. The conclusion shows that this variable has a significant effect, namely 68.6% of the innovation variable from the loyalty, while 31.4% is explained by other variables not included in this study.
Model Peningkatan Kinerja Dosen Melalui Penerapan Organizational Happiness Character dan Komitmen Organisasi
Granit Agustina;
Riztrya Novedliani;
Feby Febrian
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia
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DOI: 10.32877/eb.v7i2.1896
Kondisi kelembagaan merupakan aspek penting dalam peranannya mendongkrak peringkat perguruan tinggi dimana kondidi kelembagaan sanganlah mepengruhi kinerja dosen. Banyak factor yang diasumsikan dalam peningkatan kinerja dosen salah satunya adalah organizational happiness character (OHC). Penelitian ini bertujuan untuk mengetahui peran organizational happiness character dalam mempengaruhi kinerja dosen dimediasi oleh komitmen organisasi. Penelitian dilakukan keada para dosen dilingkungan perguruan tinggi swasta di wilayah Bandung timur. Jumlah sample penelitian sebanyak minimal 200 dosen yang diperoleh dari 5 perguruan tinggi swasta di Bandung timur. Data penelitian dikumpulkan dengan menggunakan kuesioner menggunakan skala semantic differensial. Teknik analisis data yang digunakan yaitu analis SEM-AMOS. Penelitian ini dilakukan untuk melihat persepsi dosen terhadap organizational happiness character, komitmen organisasi dan kinerja dosen dengan menguji 4 hipotesis penelitian. Dari hasil pengjuin hipotesis diperoehl hasil bahwa organizational happiness character memiliki ubungan positif signifikan terhadap kinerja dosen. organizational happiness character (OHC) dan komitmen organisasi juga telah terbukti memberikan pengaruh positif dan signifikan dan komitmen organisasi juga memberikan pengaruh positif signifikan terhadap peningkatan kinerja dosen. Dari hasil penelitian ini juga dapat diperlihatkan bahwa komitmen organisasi memberikan pengaruh mediasi secara parsial dalam peningkatan kinerja dosen sehingga dapat dikatakan bahwa komitmen organisasi merupakan variable yang dapat memediasi organizational happiness character terhadap kinerja dosen
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Wisma Pendawa Ciumbuleuit Bandung
Sari Suryani, Ratna;
Agustina, Granit;
Komar Priatna, Deden;
Lusiana Yulianti, Maria
Jurnal Pendidikan Siber Nusantara Vol. 1 No. 1 (2023): Jurnal Pendidikan Siber Nusantara (Januari-Maret 2023)
Publisher : Siber Nusantara Publisher
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DOI: 10.38035/jpsn.v1i1.16
Abstract: This study aims to examine the effect of leadership style on employee performance at Wisma Pendawa Ciumbuleuit Bandung. The variables tested in this study consist of leadership style and employee performance. This research method is a descriptive and verification method using a quantitative approach and is grouped in causal research. The population and sample in this study were 37 employees of Wisma Pendawa Ciumbuleuit Bandung. Samples were determined using Saturated Sampling. The data used is primary data collected through observation, interviews, questionnaires, and literature. To measure the influence of these variables, simple linear regression and the coefficient of determination are used with the help of the SPSS 25 computer application program. Based on the results of data analysis using statistical methods, namely simple linear regression, the coefficient of determination (KD) is 56.9% with a value correlation coefficient of 0.755. Based on these results it can be concluded that leadership style has a positive effect on employee performance at Wisma Pendawa Ciumbuleuit. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan terhadap kinerja karyawan pada Wisma Pendawa Ciumbuleuit Bandung. Variabel yang diuji dalam penelitian ini terdiri dari gaya kepemimpinan, dan kinerja karyawan. Metode penelitian ini adalah metode deskriptif dan verifikatif dengan menggunakann pendekatan kuantitatif serta dikelompokkan dalam penelitian kausal. Populasi dan sampel dalam penelitian ini adalah karyawan Wisma Pendawa Ciumbuleuit Bandung sebanyak 37 karyawan. Sampel ditentukan dengan menggunakan Sampling Jenuh. Data yang di gunakan adalah data primer yang di kumpulkan melalui observasi, wawancara, angket (kuesioner), dan kepustakaan. Untuk mengukur besarnya pengaruh variabel tersebut di gunakan regresi linier sederhana dan koefisien determinasi dengan bantuan program aplikasi komputer SPSS 25. Berdasarkan hasil analisis data dengan menggunakan metode statistik yaitu regresi liner sederhana, di peroleh nilai koefisien determinasi (KD) sebesar 56,9% dengan nilai koefesien korelasi sebesar 0,755. Berdasarkan hasil tersebut dapat di simpulkan bahwa gaya kepemimpinan berpengaruh positif terhadap Kinerja karyawan pada Wisma Pendawa Ciumbuleuit.
THE EFFECT OF NON PERFORMING LOANS TO CASH RATIO ON BANK BPR KERTARAHARJA
Roswinna, Winna;
Febrian, Feby;
Agustina, Granit;
Lusiana Yulianti, Maria;
Lasminingrat, Anne
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 3 (2020): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher
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DOI: 10.31933/dijemss.v1i3.172
In this study there are two variables, namely variable X (NPL) and Y variable (CR). This research was conducted to determine the effect of NPL on CR Bank BPR Kertaraharja. The method used in this research is descriptive analysis method to identify how the influence of NPL and how big CR is at Kertaraharja Rural Bank. While the verification of the analysis to identify the problem is how much influence the NPL has on the CR of BPR Kertraharja bank. This research was conducted at the BPR Kertaraharja Bank office. This research was conducted using a sample based on Purpose Sampling. The hypothesis of this study is that NPL has an effect on CR at the BPR Kertaraharja Bank. To measure the effect of these variables using Simple Linear Regression with the help of the application software system SPSS 21.0. Based on the results of data analysis using statistical methods, it was concluded that there was a significant influence between NPLs on CR banks, this was based on regression analysis with the equation Y = 24,985 - 1,312X. In correlation there is a fairly strong relationship between NPL and bank CR with a value of 0.680. Then the coefficient of determination (KD) is obtained that the NPL affects the CR with a value of 46.3%. Test the hypothesis of this study in which the t count of 4,147 is greater than the t table value of 2012. Then H1 is accepted and H0 is rejected, which means that NPL has a strong influence on bank CR.
Peningkatan kompetensi sdm berbasis digital di Kampung Gamis Soreang Kabupaten Bandung
Agustina, Granit;
Febrian, Feby;
Fithriani, Merry
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE
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DOI: 10.55904/ruangcendekia.v3i2.903
Tujuan penelitian ini adalah untuk mengetahui pengembangan Kompetensi sumber daya manusia berbasis digital pada karyawan Kampung Gamis serta untuk mengetahui peningkatan kinerja karyawan setelah dilakukannya pengembangan Kompetensi berbasis Digital. Metode penelitian ini adalah deskriptif kualitatif. Teknik pengumpulan data observasi, wawancara, dan dokumentasi. Analisis data dilakukan dengan mereduksi data, menyajikan data, penarikan kesimpulan serta memeriksa keabsahan data. Hasil penelitian ini yaitu pengembangan sumber daya kompetensi yang dilakukan dimulai dengan seleksi karyawan yang baik dan mengikut sertakan dalam pelatihan-pelatihan. Di era Pandemi seperti sekarang maka diharuskan para karyawan mengikuti pelatihan melalui Digital/Online seperti lewat sosial media ataupun aplikasi tertentu. Kinerja karyawan meningkat setelah dilakukannya pengembangan sumber daya manusia berbasis kompetensi. Peningkatan ini dibuktikan dengan kualitas kerja atau kualitas produk yang dihasilkan semakin baik. Hasil dari penelitian yang didapat bahwa kompetensi memang mempengaruhi kinerja para karyawan. Meningkatnya kinerja karyawan dan semakin lama ia bekerja pada perusahaan, pengetahuan karyawan juga harus semakin ditingkatkan dengan mengadakan pengembangan dan pelatihan karyawan berbasis digital. Semakin meningkatnya keterampilan maka akan mampu meningkatkan kinerja karyawan, sehingga membentuk kinerja yang lebih bagus lagi terhadap perusahaan.
Faktor-Faktor yg mempengaruhi Minat Mahasiswa Bekerja di Lembaga Keuangan dengan Jenjang Karir sebagai Moderasi
Sono, Mohammad Gifari;
Agustina, Granit;
Tahirs, Jemi Pabisangan;
Munizu, Musran;
Kumagaya, Johannes. P.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh
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DOI: 10.35870/jemsi.v11i3.4158
This study aims to determine the factors that influence students' interest in working in financial institutions with career ladder as a moderation. The research method used is quantitative method. The population in this study were regular students at several universities with a sample of 146 people. The sampling method used was purposive sampling. The data used were primary data using the online questionnaire/google form method. The data obtained were analyzed using the Partial Least Square (PLS) analysis technique through Smart PLS software. The results of this study are that the work environment and job market considerations have a significant effect on students' interest in working in financial institutions. Career ladder is unable to moderate the influence of the work environment on students' interest in working in financial institutions. Career ladder is able to moderate job market considerations on students' interest in working in financial institutions.