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INDONESIA
KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Published by STIE Dwi Sakti Baturaja
ISSN : 20885644     EISSN : 2614008X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
KOLEGIAL is a national scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The scope of this journal are economics, management, business, and accounting. This journal is published twice a year in June and December.
Arjuna Subject : -
Articles 148 Documents
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ANALISIS AUDIT OPERASIONAL DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS PENJUALAN PADA PT. MEGA PRABU MANDIRI Meirani Betriana
KOLEGIAL Vol 8 No 2 (2020): Juli-Desember 2020
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v8i2.158

Abstract

Operational audit is an appropriate tool for management to evaluate and assess the level of efficiency and effectiveness of the company's operations. PT. Mega Prabu Mandiri is a company engaged in the sale of medical devices and medical consumables. The purpose of this study is to find out how the operational audit in supporting the efficiency and effectiveness of sales at PT. Mega Prabu Mandiri. The type of research used by the author in this study is descriptive quantitative research because in this study there is a lot of data collecting that is numerical. The data used are primary data and secondary data. Data collection techniques used in this study were observation, interviews, literature study and documentation. The results show that the operational audit has been carried out according to the existing audit stage and shows that the overall sales function has been running efficiently and effectively.
PENGARUH PENDAPATAN, UMUR DAN DANA KELANGSUNGAN TERHADAP KEPUTUSAN PEMAKAIAN JASA ASURANSI JIWA PADA AJB BUMIPUTERA 1912 KANTOR CABANG BATURAJA Hema Malini; Devi Novia Utami Putri; Rini Apriyani
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.166

Abstract

The purpose of this study was to determine the effect of income, age and continuity funds on the decision to use life insurance services at AJB Bumiputera 1912 Baturaja Branch Office. The method used in this research is descriptive method and by using incidental sampling with a sample of 60 respondents and this study uses qualitative and quantitative analysis techniques. The results of this study indicate that based on the partial test there is no effect of income (X1) and age (X2) on the decision to use life insurance services at AJB Bumiputera 1912 Baturaja Branch Office, while continuity funds have an effect. Simultaneously there is an effect of income, age and continuity funds on the decision to use life insurance services at AJB Bumiputera 1912 Baturaja Branch Office.
ANALISIS PERANCANGAN JOB VALUE PEKERJA UKM CV YOGITAS Annisa Fatrikha Hairani; Muhammad Ismail Muchlisin; Jan Kevin Salomo; Caesarriko Fitra; Shekinah Michelle Gultom
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.160

Abstract

Penelitian mengenai sistem penggajian ini mengambil studi kasus dari salah satu UKM yang berada di Dramaga Bogor yaitu UKM CV Yogitas yang bergerak di bidang tas promosi. Dalam penelitian ini, kami menggunakan metode adhered dan overlapping agar sistem penggajian dapat sesuai dengan job value setiap tenaga kerja pada UKM CV Yogitas. Berdasarkan analisis dengan job point system, faktor-faktor yang menjadi dasar penetapan gaji berdasarkan pembobotan pada UKM CV Yogitas yaitu working experience, integrity, creativity, working condition, responsibilities for material & product, responsibilities for physical resources, teamwork, visual effort, dexterity, formal education. Hal tersebut dilakukan agar jumlah gaji yang dikeluarkan dengan nilai pekerjaan atau jabatan sesuai dengan asas keadilan internal. Berdasarkan hasil pembahasan, sistem penggajian yang ideal bagi UKM CV Yogitas adalah dengan menggunakan metode overlapping.
PERBAIKAN SISTEM PENGGAJIAN APOTEK X DI BANDAR LAMPUNG DENGAN METODE POINT SYSTEM (ADHERED) Mutiara Islammya Roskar Atmojo; Cindy Nuraeni Sutisna; Silvy Mutiara; Muhammad Dyaz Tri Nurminda; Jenny Mulyani
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.162

Abstract

The importance of compensation for employees as individuals is that the magnitude of the compensation reflects the value of their work among the employees themselves, family, and community. Compensation is all the income that comes in the form of money, direct or indirect goods that employees receive in return for services rendered to the company. The object of this journal study is the Apotek X which is one of the pharmacies located in Bandar Lampung city. The study was done to analyze and implement an effective and fair evaluation of the compensation system of the Apotek X among the 2 methods of adhered and overlapping. The data used in this study are primary data. Primary data collection technique consists of electronic media interviews which are zoom and whatsapp as questionnaires. The study is a quantitative and qualitative study by describing the compensation system used in the pharmacy of Apotek X.
ANALISIS SISTEM KOMPENSASI BERBASIS JOB VALUE PADA UMKM STUDI KASUS : PT XY DI DEPOK, JAWA BARAT Mohamad Rifqi Arief Syafruddin; Dea Ayu Saputri; Vivi Laelatuz Zahro; Nur Ashri Putri Zega; Mita Sugiarti
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.165

Abstract

The establishment of an effective compensation system is an important part of human resource management because it helps attract and retain talented jobs. Compensation is all income in the form of money, goods directly or indirectly received by employees in return for services provided to the company. The object of this journal research is PT XY which is one of the book distribution companies located in the Depok area, West Java. The purpose of this study is to identify the condition of the compensation system applied, identify compensable factors to be analyzed, and analyze the ideal compensation system to be applied which will then be the basis for a survey of workers' decent living needs (KHL) at PT XY. The data used in this study is primary data. The primary data collection technique was in the form of interviews through electronic communication media, namely Zoom and Whatsapp as a medium for giving questionnaires. This research is a quantitative and qualitative research by describing the compensation system applied at PT XY.
PENGARUH JIWA KEWIRAUSAHAAN DAN KREATIVITAS TERHADAP KEBERHASILAN USAHA PADA UKM PENJAHIT DI KECAMATAN BATURAJA TIMUR KABUPATEN OGAN KOMERING ULU Rr Dimas Veronica Priharti; Tati Herlina; Vira Annisa
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.167

Abstract

The analytical tool used in this research is multiple linear regression. The purpose of this research is to determine the influence of entrepreneurship and creativity on business success in tailoring SMEs in Baturaja Timur Sub-District, Ogan Komering Ulu Regency. Based on the results of the analysis and discussion that has been carried out, simultaneously that entrepreneurship and creativity have an influence on the success of the business of tailoring SMEs in Baturaja Timur Sub-District, Ogan Komering Ulu Regency. Partially it is known that the t-count of entrepreneurship (X1) is 0.645 < t-table of 2.034, then the entrepreneurship (X1) has no influence on business success (Y), the t-count of creativity (X2) is 2.848 > the t-table is 2.034 then creativity (X2) has a significant influence on business success (Y). The results of data processing the coefficient of determination R Square is 0.198. It means that the percentage contribution of the influence of entrepreneurship and creativity on business success is 19.8%, while the remaining 80.2% is influenced by other variables outside the variables discussed in this researcj such as innovation, ability, commitment.
ANALISIS PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI PADA TAHUN 2014-2020 Dwi Ningrum Anindiyah; Maulana Hadi
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.168

Abstract

This study discusses the analysis of the effect of Capital Structure (Debt to Equity Ratio) and Liquidity (Current Ratio) on Profitability (Return On Assets) in manufacturing companies in the consumer goods industry sector, the cigarette sub-sector listed on the Indonesia Stock Exchange (IDX). The analytical method used is panel data regression. The results showed that partially Capital Structure / Debt to Equity Ratio had a significant positive effect on Profitability / Return On Assets in manufacturing companies in the consumer goods industry sector, the cigarette sub sector listed on the IDX. Liquidity Variable / Current Ratio had no significant effect on Profitability / Return On Assets in manufacturing companies in the cigarette sub-sector consumer goods industry listed on the IDX. Based on the F test, the value of Fcount > Ftable or 3.66 > 3.39 means that Capital Structure/DER and Liquidity/CR have a significant simultaneous effect on Profitability/ROA in manufacturing companies in the consumer goods industry sector of the cigarette sub-sector listed on the IDX. The value of the coefficient of determination R Square (R2) is 0.226579, this shows that 22% of the contribution from Profitability/ROA in manufacturing companies in the consumer goods industrial sector, the cigarette sub-sector listed on the IDX, can be explained by Capital Structure/DER and liquidity/CR while the remaining 78% can be explained by other variables outside the model.
PENGARUH SERVICE EXCELLENCE TERHADAP LOYALITAS PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI BATURAJA Fitri Yanti; Yuniarti Anwar; Sally Maria Bramana
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.169

Abstract

This study aims to how much influence service excellence has on customer loyalty at regional drinking water companies (PDAM) in Baturaja. The research method used is descriptive method using qualitative and quantitative analysis. Data collection techniques used are observation, interviews, questionnaires, documentation and literature study. The population in this study are customers at regional drinking water companies (PDAMs) in Baturaja, in 2021 totaling 17,000 customers using non-probability sampling technique. The sample in this study amounted to 99 respondents. Based on the results of data analysis that has been carried out with the results of simple linear regression Y = 5,100 + 0,796 X. The results of the correlation coefficient analysis are 0,843. From this value, it can be interpreted that the relationship between service excellence (X) and customer loyalty (Y) is very strong. The result of the analysis of the coefficient of determination (R2) or R Square is 0.710 or 71%. This shows that customer loyalty (Y) is influenced by 71% by service excellence (X), while the remaining 29% is influenced by other variables not examined in this study. Hypothesis testing (t test) was carried out to determine whether there was a significant effect between the service excellence variable (X) on the customer loyalty variable (Y), it is known that the tcount value is higher than the ttable value, namely 15,415 > 1,984 meaning Ho is rejected and Ha is accepted, meaning that there is an influence. service excellence has a significant impact on customer loyalty to regional drinking water companies (PDAMs) in Baturaja.
PENGARUH PERSEPSI INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA GALERI INVESTASI BEI UNIVERSITAS BATURAJA Indra Yadi; Yopi Yunsepa
KOLEGIAL Vol 9 No 2 (2021): Juli-Desember 2021
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v9i2.170

Abstract

This study aims to how is the effect of investment perception on interest in investing in the Capital Market at the IDX Investment Gallery, Baturaja University. The method in this research is descriptive method. The sample in this study were 53 investors in the BEI investment gallery at Baturaja University. Based on the simple linear regression equation, it is Y=13.071 + 0.367X, and the correlation value is 0.378. This value indicates that the relationship between the independent variable, namely investment perception and the dependent variable, is not very strong. While the r-square number (Coefficient of Determination) is 0.143, this value indicates that the contribution of the independent variable, namely investment perception with the dependent variable, namely investment interest, simultaneously is 14.3% while the remaining 85.7% is not examined in this study. Based on the data obtained, the tcount of the X variable is 2,912 where the tcount is more than the ttable value (2,912 < 2,007), then Ho is rejected and Ha is accepted, meaning that there is a partial influence between the investment perception variable (X) and the investment interest variable (Y). at the IDX Investment Gallery, Baturaja University.
PENGARUH ENTREPRENEUR PERSONALITY TERHADAP ENTREPRENEURIAL PERFORMANCE PADA IBU RUMAH TANGGA DI DESA TANJUNG KARANG KECAMATAN BATURAJA BARAT KABUPATEN OKU Iis Mardiana; Harby Wiralaga; Yopi Yunsepa
KOLEGIAL Vol 10 No 1 (2022): Januari-Juni 2022
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v10i1.171

Abstract

This research objective is to figure out The Affect of Entrepreneur Personality on Entrepreneurial Performance of Housewives in Tanjung Karang Village, Baturaja Barat District, OKU Regency by employing a descriptive method. Whereas, the samples are 41 housewives living in Tanjung Karang Village, Baturaja Barat District, OKU Regency. The equation of simple linear regression model shows , i.e. Y = 3,517 + 0,743X, and correlation value is 0,618, hence the correlation value of Entrepreneur Personality on Entrepreneurial Performance is strong. The value of coefficient determination yield by the R

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