JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Vol 5, No 4: 2025

Analisis Kemampuan Kerja Dan Pembagian Kerja Terhadap Efektifitas Kerja Pegawai Kantor Kementerian Agama Kabupaten Labuhanbatu Selatan

Ade Trya Amanda (Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu)
Nur'ainun Gulo (Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu)



Article Info

Publish Date
19 Feb 2026

Abstract

The purpose of this study was to determine the effect of work ability and job division on the work effectiveness of employees at the Office of the Ministry of Religious Affairs of South Labuhanbatu Regency. The sample in this study consisted of 46 respondents. Data were collected through interviews and questionnaires. The results of the F-test showed that Fcount (0.703) < Ftable (2.82) with a significance level of 0.501 > 0.05. This indicates that the variables of work ability (X1) and job division (X2) simultaneously do not have a significant effect on work effectiveness (Y). Therefore, the hypothesis stating that work ability and job division simultaneously have no positive and significant effect on the work effectiveness of employees at the Office of the Ministry of Religious Affairs of South Labuhanbatu Regency is accepted. Furthermore, the results of the t-test for the work ability variable (X1) showed that tcount (-1.080) < ttable (1.681) with a significance level of 0.286 > 0.05 (5%). Meanwhile, the job division variable (X2) showed that tcount (0.628) < ttable (1.681) with a significance level of 0.534 > 0.05. These results indicate that partially, work ability (X1) does not have a significant effect on work effectiveness (Y), and job division (X2) also does not have a significant effect on work effectiveness (Y). Thus, it can be concluded that work ability and job division, both simultaneously and partially, do not have a positive and significant effect on the work effectiveness of employees at the Office of the Ministry of Religious Affairs of South Labuhanbatu Regency. 

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Journal Info

Abbrev

JUMSI

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL MANAJEMEN AKUNTANSI (JUMSI) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Labuhanbatu secara berkala 4(empat) kali dalam setahun. Setiap edisi memuat 15 artikel ilmiah. JURNAL MANAJEMEN AKUNTANSI (JUMSI) bertujuan menyebarluaskan hasil penelitian di bidang manajemen (akuntansi, ...