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Prosedur Penyusunan Anggaran Biaya Operasional pada Kantor Balai Pengkajian Teknologi Pertanian Provinsi Aceh Ermila; M Djamil HS
Journal of Law and Economics Vol. 1 No. 2 (2022): NOVEMBER 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i2.112

Abstract

This research analyzes the procedures for preparing operational budgets at the Aceh Province Agricultural Technology Assessment Center Office. With a qualitative approach, the participation of financial staff, managers, and organizational leaders involves in-depth interviews, observations, and document analysis. The results show a lack of involvement of related parties, suboptimal utilization of technical broadcasting, challenges in estimating factory overhead costs, untimely decision-making, and a lack of integration of financial information systems. The discussion suggested strategic improvements, such as increased engagement, optimization of forecasting, handling of overhead cost estimates, increased responsiveness of decision-making, and investment in information integration systems. In conclusion, corrective action is needed to achieve effectiveness and efficiency in preparing operational cost budgets
Pengaruh Disiplin Kerja dan Budaya Organisasi terhadap Kepuasan Kerja Pegawai pada Dinas Kependudukan dan Catatan Sipil Kabupaten Bima Ermila; Mawar Hidayanti; Muhammad Yusuf
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i4.1643

Abstract

Job satisfaction is a crucial factor influencing organizational success, particularly within the delivery of public services. A quantitative approach with an associative design was employed to analyze the effect of work discipline and organizational culture on employee job satisfaction at the Department of Population and Civil Registration, Bima Regency. The sample consisted of 36 civil servants selected through purposive sampling. Data were collected using a Likert-scale questionnaire, tested for validity and reliability, and analyzed through multiple linear regression with the assistance of SPSS version 25. The findings indicate that work discipline does not have a significant effect on job satisfaction, whereas organizational culture shows a positive and significant influence. Simultaneously, both independent variables significantly affect job satisfaction, contributing 18.7% to its variation. These results highlight that strengthening organizational culture plays a more dominant role than disciplinary measures in enhancing employee satisfaction within public institutions.