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All Journal Patria Artha Management Journal Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal Online Manajemen ELPEI (JOMEL)
Laan, Rahmat
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Karakteristik Individu dan Lingkungan Kerja terhadap Kinerja Pegawai dengan Modal Sosial sebagai Variabel Moderasi Laan, Rahmat
Patria Artha Management Journal Vol 2, No 1 (2018): Patria Artha Management journal
Publisher : Patria Artha University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.612 KB) | DOI: 10.33857/pamj.v2i1.108

Abstract

This study aims to (1) determine the influence of individual characteristics and workenvironment partially and simultaneously on the performance of kelurahan employee inMaulafa sub-district, (2) to know the influence of individual characteristic to theperformance of kelurahan employee in Maulafa sub-district with social capital asmoderation variable, (3) mengatahui the influence of work environment on theperformance of kelurahan employees in the district Maulafa with social capital as amoderation variable. The sample of 66 employees in 9 sub-districts in Maulafa subdistrictwas determined by proportional random technique. Data were analyzed bymultiple regression models and residual approach model. The result of the researchshows that (1) the individual characteristic and work environment either partially orsimultaneously have a significant effect on the performance of outgoing employees inMaulafa sub-district, (2) individual characteristics have no significant effect on employeeperformance moderated by social capital, (3) have a significant effect on employeeperformance which is moderated by social capital.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN ALOR ABDULLAH A ANWAR; RAHMAT LAAN; HERNI SUNARYA
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 3 No. 01 (2016): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh perencanaan anggaran, pelaksanaan anggaran,pelaporan anggaran, dan evaluasi kinerja terhadap akuntabillitas kinerja Pemerintah Kabupaten Alor.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner dengan teknik analisisdata menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa, terdapatpengaruh positif dan signifikan antara Perencanaan Anggaran, Pelaporan/Pertanggungjawaban Anggaran,Evaluasi Kinerja terhadap Akuntabilitas Kinerja Pemerintah Daerah Kabupaten Alor, Sementara variabelPelaksanaan Anggaran tidak berpengaruh.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS TERHADAP PENGGUNAAN INFORMASI KEUANGAN DI KABUPATEN ALOR Indryani Malaum; RAHMAT LAAN; AKBAR YUSUF
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 5 No. 03 (2018): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

Tujuan penelitian adalah untuk menguji Pengaruh penyajian laporan keuangan daerah terhadappenggunaan informasi keuangan daerah dan Pengaruh aksesibilitas terhadap penggunaan informasikeuangan daerah. Penelitian ini dilakukan di Kota Kalabahi Kabupaten Alor. Penelitian inimenggunakan jenis penelitian kuantitatif. Sumber data dalam penelitian ini adalah menggunakandata primer yang diperoleh dari hasil penyebaran kuesioner. Kuesioner dalam penelitian iniditujukan kepada para pengguna informasi laporan keuangan daerah di Kabupaten Alor denganmenggunakan responden dari anggota DPRD,anggota Inspektorat Daerah, dan Masyarakat dalamhal ini Lembaga Suadaya Masyarakat (Yayasan Lendola). Dengan menggunakan metode populasisampel. Jumlah sampel dalam penelitian ini adalah sebayak 56 orang. Dalam penelitian ini datadianalisis dengan menggunakan persamaan structural equation modelling (SEM) denganpendekatan metode Partial Least Square (PLS). Hasil penelitian menunjukan bahwa Penyajianlaporan keuangan daerah secara signifikan berpengaruh positif terhadap penggunaan informasikeuangan daerah dan aksesibilitas berpengaruh positif dan signifikan terhadap penggunaaninformasi keuangan daerah.
PENERAPAN METODE JUST IN TIME TERHADAP KETEPATAN PERHITUNGAN BIAYA JASA BONGKAR MUAT DENGAN TOTAL QUALITY MANAJEMEN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PT. PELINDO III KUPANG) Muhaimin A. Azhari; Rahmat Laan; Gasim
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 8 No. 2 (2021): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

Tujuan Penelitian adalah Untuk menganalisis dan mengetahui pengaruh penerapan metode just in timeterhadap ketepatan perhitungan biaya jasa bongkar muat, dan pengaruh penerapan just in time terhadapketepatan perhitungan biaya jasa bongkar muat dengan total quality management sebagai variabelmoderasi. Data penelitian ini diperoleh dari kuesioner (Primer) yang dibagikan kepada karyawan PT.Pelindo III Cabang Tenau dengan metode purposive sampling. Populasi dalam penelitian ini adalah 54karyawan PT. Pelindo III Cabang Tenau dengan menggunakan sampel sebanyak 25 responden. Kuesionerdi uji validitas dan uji reliabilitas sebelum penelitian. Hasil penelitian ini menunjukkan bahwa (1)Penerapan Metode Just In Time berpengaruh positif dan signifikan terhadap Ketepatan Biaya Jasa BongkarMuat. Hal ini dibuktikan melalui analisis regresi linier sederhana yang diperoleh nilai R Square sebesar0,257, yang dapat diartikan bahwa besarnya pengaruh Penerapan Metode Just In Time terhadap KetepatanBiaya Jasa Bongkar Muat adalah 25,7%. Hasil uji t statistik menghasilkan nilai signifikansi lebih kecil darilevel of significant yaitu 0,000 <0,05. (2) Total Quality Management dapat memoderasi pengaruhPenerapan Metode Just In Time terhadap Ketepatan Biaya Jasa Bongkar Muat. Hal tersebut dibuktikanmelalui Moderated Regression Analysis yang memberikan nilai koefisien sebesar 0,025,yang dapatdiartikan Total Quality Management dapat memoderasi pengaruh Penerapan Metode Just In Time terhadapKetepatan Biaya Jasa Bongkar Muat 25%. Hasil uji t statistik menghasilkan nilai signifikan lebih kecil darilevel of significant yaitu 0,005 < 0,05.
The Influence of Food and Beverage Product Marketing on Consumer Purchase Interest in MSME Actors in Makassar Rezky Naim; Sultan; ST. Rukaiyah; Rahmat Laan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2736

Abstract

The purpose of this study was to examine the effect of food and beverage variables on purchasing preferences. Data collection was carried out by distributing questionnaires to MSME stakeholders in five sub-districtsspread across the city of Makassar. Hypothesis testing here involves the use of multiple regression analysis. The results of this study show that food and beverage variables have a strong effect on purchase intent.Background: Buying interest in consumers is a very important phenomenon in marketing activities. Buying interest is consumer behavior that bases the purchase decision to be made". From the above opinion, it can be said that the buying interest arises from within a consumer after consuming and feeling repository.unimus.ac.id 4 own benefits received when consuming a product. Consumer buying interest can be influenced by product quality. Some of the descriptions above, the author is interested in knowing the relationship between Product Quality and Buying Interest, so the researcher conducted a study entitled Based on the description above, the purpose of this study is to test whether the product has an effect on consumer interest in shopping for MSME Actors.Method: The respondents here are MSMEs in Makassar City. This research method uses purposeful sampling method. The duration of this study was carried out for 3 months due to the time of distribution of questionnaires and the coverage covered by all MSME actors in the city of Makassar. For the evaluation of each statement item using a 5-point Likert scale, where 1 strongly disagrees and 5 strongly agrees. Hypothesis testing is performed using simple linear regression analysis. The formulaof the regression equation is: Y = a +b1X1+eResult: The product has a positive effect on the desire to buy. This can be seen from the significance value smaller than alpha 0.000 (<0.05)which indicates a significant influence. A positive beta value of 0.464means that the influence of the product on customer decisions is positive.That is, the better and more diverse products offered by MSME agents,the more people are interested in making purchases. This can be seenfrom the significance value below alpha 0.000 (<0.05) which indicates the effect of having a positive beta value of 0.345. This means that the effect of price on purchase intention is positive. Conclusion: From the results of research and discussion, several things can be concluded. First, the variety and quality of products offered by small and medium-sized businesses arouses interest and desire to buy from customers andpotential consumers. Second, attractive prices also encourage consumers to buy bamboo products from MSME players.
Pengaruh Knowledge Management, Digital Marketing, Dan Inovasi Terhadap Kinerja Usaha Kecil Di Kota Makassar Rukaiyah, St; Laan, Rahmat; Bangaran, Yoel Limbu
Jurnal Online Manajemen ELPEI Vol 5 No 1 (2025)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v5i1.377

Abstract

This research aims to investigate whether there is a positive influence of knowledge management, digital marketing, and innovation on the performance of small businesses in the city of Makassar. In this study, a quantitative approach is used, and the sampling method employed is the Slovin formula with the criteria of small business operators in the city of Makassar. The data collection technique is by distributing questionnaires directly and in the form of a Google Form. There are 88 respondents who are the sample in this study. This research uses descriptive statistical analysis testing with the SPSS version 26 application. The results of this study indicate that knowledge management has a significant impact on the performance of small businesses in the city of Makassar, digital marketing has a significant impact on the performance of small businesses in the city of Makassar, and innovation has a significant impact on the performance of small businesses in the city of Makassar.
Co-Authors ABDULLAH A ANWAR Akbar Yusuf Bangaran, Yoel Limbu Gasim Herni Sunarya Indryani Malaum Muhaimin A. Azhari Rezky Naim St. Rukaiyah Sultan