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All Journal NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Sains dan Teknologi ISTP Justika : Jurnal Sistem Informasi Akuntansi Mount Hope Global Economic Journal Journal of Psychology Students International Journal of Economics, Accounting, and Management International Journal of Economics, Business Management and Accounting
Calista
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF WORK ENVIRONMENT, WORK LOAD AND WORK STRESS ON EMPLOYEE PERFORMANCE OF PT. GIRVI MAS Calista; Yunata, Sintia; Yanto, Janetty Su; Rostina, Cut Fitri; Fauzi
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.729

Abstract

performance at PT Girvi Mas. Data were collected through questionnaires distributed to 110 respondents and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, as well as t-tests and F-tests. The results indicate that the work environment has a positive and significant impact on employee performance. In contrast, workload and stress negatively affect performance in a significant way. Together, these three variables explain 37.6% of the variance in employee performance, while the remaining portion is influenced by factors beyond the scope of this study. These findings align with previous research which suggests that a comfortable work environment enhances performance, whereas excessive workload and high stress levels tend to reduce it. Therefore, it is recommended that PT Girvi Mas foster a supportive workplace atmosphere, balance workloads appropriately, and implement stress management strategies to improve employee performance
Pengaruh Promosi, Kualitas Pelayanan, Dan Harga Terhadap Keputusan Pembelian Brand Signore Pada Mahasiswa Universitas Buddhi Dharma Calista; Sonny Santosa
NIKAMABI : Jurnal Ekonomi & Bisnis Vol. 4 No. 1 (2025): NIKAMABI : Jurnal Ekonomi & Bisnis
Publisher : Faculty bussines

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ni.v4i1.3686

Abstract

Tujuan penelitian untuk menganalisa variabel 3x terhadp variabel Y produk signore pada mahasiswa Universitas Buddhi Dharma. Metode yang dipakai adalah kuantitatif dengan cara survey, dengan cara penyebaran kuesioner berbasis skala ordinal kepada 120 respondenyang merupakan mahasiswa aktif dan telah membeli produk Signore. Data dianalisis menggunakan perangkat lunak SPSS versi 25. hasil studi dianalisa, pengujian variabel promosi, kualitas layanan dan harga secara paresial maupun simultan memberikan dampak signifikan terhadap keputusan membeli Brand Signore. Pengujian T menunjukan nilai thitung untuk masing-masing variabel lebih besar ttabel. koefisien determinasi (R2) sebesar 75% mengindikasikan bahwa promosi, kualitas layanan dan harga menjelaskan sebagian besar variasi keputusan membeli brand Signore
PENGARUH RUANG TERBUKA DAN PENGKONDISIAN UDARA BUATAN TERHADAP KUALITAS UDARA PADA PERUMAHAN : (STUDI KASUS: PERUMAHAN J. CITY JOHOR) Ritonga, Isniar; Martha Mulia, Endi; Calista; SILVIYANA, VIVI
Jurnal Sains dan Teknologi ISTP Vol. 23 No. 01 (2025): JULI
Publisher : LPPM ISTP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59637/jsti.v23i01.481

Abstract

This study aims to analyze the influence of Green Open Space (GOS) and artificial air conditioning on air quality in the J. City Johor residential area, Medan. The research was conducted through observational methods by measuring temperature, humidity, and wind speed over seven consecutive days in three different zones: GOS, indoor areas, and outdoor areas. The results show that although indoor temperatures generally fall within the standard thermal comfort range (24–27 °C), humidity levels often exceed the recommended standard (>60%), particularly during midday and afternoon hours. This study highlights the importance of optimal GOS planning and adequate ventilation systems to ensure healthy and comfortable air quality in tropical residential environments.
The Effect of Profitability, Asset Structure, Growth, Liquidity and Debt Tax Shield on Capital Structure in Real Estate and Property Companies Listed on the Indonesia Stock Exchange: English Calista; Yanuar Dananjaya
International Journal of Economics Accounting and Management Vol. 2 No. 3 (2025): IJEAM - September 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i3.1127

Abstract

growth, liquidity, and debt tax shield on capital structure in real estate and property companies listed on the Indonesia Stock Exchange. The study is motivated by the importance of determining an optimal capital structure to meet operational needs, maximize profits, and manage financial risks. Using the Pecking Order and Trade-Off theories, this research explains how these variables influence corporate financing decisions.  The population in this study consists of all real estate and property companies listed on the Indonesia Stock Exchange from 2019 to 2023. The data used are financial statements of companies selected through purposive sampling, resulting in 52 real estate and property companies as the research sample.  The results show that profitability, asset structure, and liquidity have a negative effect on capital structure, while growth and debt tax shield do not have a significant effect. Simultaneously, profitability, asset structure, growth, liquidity, and debt tax shield significantly affect capital structure. This study contributes theoretically to financial management literature and provides practical implications for financial managers and investors in making funding and investment decisions
Isak 35 Practice on Financial Statements of Organizationsnon-Profit at the Cathedral Church St. Theresia Lisieux Sibolga Sahala Purba; Calista
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 5 No. 1 (2023): January, 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v5i1.741

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at Cathedral Church of St. Theresia Lisieux Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports
PRAKTIK ISAK 35 ATAS PENGELOLAAN PEWARTAAN FINANSIAL ORGANISASI NON-LABA DI GEREJA KATEDRAL ST. THERESIA LISIEUX SIBOLGA Purba, Sahala; Calista, Calista; Calista
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 3 No 2 (2023): JUSTIKA : Jurnal Sistem Informasi Akuntansi
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.v3i2.2961

Abstract

Cathedral Church of St. Theresia Lisieux and other non-profit organizations rely on the preparation and delivery of financial reports, so professional groups that provide support to Indonesian Accountants (IAI) must provide new interpretations of financial reporting norms. PSAK 1 Amendment to the Presentation of Financial Reports IAI publishes an explanation of Accounting Standards Number 35 (ISAK 35) to improve understanding of the financial reports prepared and submitted. Cathedral Church of St. Theresia Lisieux would benefit from this. in obtaining external financial support. The purpose of this research is to compare the financial statements of St. Theresia Lisieux's financial reports comply with the ISAK 35 financial reporting framework. This research uses qualitative technical methods; Practice at St. Paul's Cathedral Paul Descriptive analysis was used to compare Theresa Lisieux's theory and ISAK 35. Data for this research was collected through observation. Financial report of St. Cathedral Church Theresia Lisieux pointed out that the church has not yet developed its financial reporting mechanism in line with current requirements, especially ISAK 35, because the church only covers income and expenditure reports.
Emotional Labor ditinjau dari Perceived Organizational Support pada Pegawai Negeri Sipil di Badan Kepegawaian Provinsi Sumatera Utara Calista; Hartini, Sri; Ikhsan, Muhammad; Veni; Elvinawanty, Rianda
Journal of Psychology Students Vol. 4 No. 2 (2025): JoPS: Journal of Psychology Students
Publisher : Faculty of Psychology Sunan Gunung Djati Islamic University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jops.v4i2.50031

Abstract

Tingginya tuntutan emotional labor pada Pegawai Negeri Sipil (PNS) dapat menimbulkan stres, kelelahan emosional, serta penurunan kinerja, terutama ketika dukungan organisasi dan sosial yang dirasakan tidak memadai. Penelitian ini bertujuan untuk menguji secara empiris hubungan antara perceived organizational support dengan emotional labor. Desain penelitian menggunakan metode total sampling dengan melibatkan 94 Pegawai Negeri Sipil di Badan Kepegawaian Provinsi Sumatera Utara sebagai sampel. Data dikumpulkan melalui skala penelitian yang terdiri atas 37 item valid pada skala emotional labor dan 38 item valid pada skala perceived organizational support. Untuk memastikan validitas analisis, analisis data melibatkan uji asumsi seperti uji normalitas dan linieritas. Hubungan antara kedua variabel dianalisis menggunakan Product Moment (Pearson Correlation). Hasil penelitian menunjukkan koefisien Pearson Correlation r = 0,371 dan signifikansi p = 0,000 yang mengindikasikan adanya hubungan positif dan signifikan antar kedua variabel. Sumbangan efektif R Square (R²) = 0,138 mengindikasikan bahwa perceived organizational support memberikan pengaruh sebesar 13,8 persen terhadap emotional labor, sementara sisanya di pengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Temuan ini memberikan landasan bagi penelitian selanjutnya untuk mengidentifikasi faktor-faktor lain yang memengaruhi emotional labor pada pegawai negeri sipil di Badan Kepegawaian Provinsi Sumatera Utara secara lebih menyeluruh.
Co-Authors Calista, Calista FAUZI Martha Mulia, Endi Muhammad Ikhsan Rianda Elvinawanty Ritonga, Isniar Rostina, Cut Fitri Sahala Purba SILVIYANA, VIVI Sonny Santosa Sri Hartini Veni Yanto, Janetty Su Yanuar Dananjaya Yunata, Sintia