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INDONESIA
KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
ISSN : 20885644     EISSN : 2614008X     DOI : -
Core Subject : Economy, Science,
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
ANALISIS HUMAN CAPITAL DALAM UPAYA MENCAPAI KINERJA PERUSAHAAN PADA BOLU AMOR BAKERY & CAFE SUKABUMI Agung Vitara Darma; Erry Sunarya; Kokom Komariah
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.v10i1.183

Abstract

This research was meant to analysed Human Capital in Bolu Amor Bakery and Cafe Sukabumi addition andimprove the companies with the management of Human Capital in the improvement of companies. Thisresearch using the research methodology of descriptive-qualitative research to describe the human capitalcondition. For data collecting used observation instrument, interview, and documentation study methods.The results showed that the company gives a Human Capital Management with an integrated and continousmethods to achieve a long-term world Class Company vision. There are HCR, OCR, and employee productivity.This company has implemented 5 Human Capital components. There are individual capability, individualmotivation, the organizational climate, workgroup effectiveness and leadership. But, that haven’t maximalyet due to company leadership indicator still get some problems in process. Based on the results, we got theconclusion that Bolu Amor Bakery & Cafe Sukabumi has realized how important Human Resources in everyactivity. Company should manage the human resources well because the key of company success is in humanfactor. Not only in technology superiority and fund available. So, we need a capable person that can operatethe company as a survivor. Preparing the human capital is a must for improvement of companies.
PENGARUH STRATEGI PELAYANAN TERHADAP PENINGKATAN KEPUASAN PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI BATURAJA Santi Puspita; Fikri Kurniawan
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.v10i1.185

Abstract

The purpose of this study was to determine the effect of service strategy on increasing customer satisfaction at the regional drinking water company (PDAM) in Baturaja. The research method used is descriptive method with qualitative and quantitative data analysis techniques, the measuring tools used are validity test, reliability test, simple linear regression analysis, correlation coefficient analysis (r), coefficient of determination (KD) and hypothesis testing (t test). The results of this study reveal that there is an influence of service strategy on increasing customer satisfaction at the regional drinking water company (PDAM) in Baturaja. Based on the results of data analysis that has been carried out with the results of simple linear regression Y = 2.973 + 0.871 X, from this equation it can be seen that the coefficient is positive, meaning that there is a positive relationship between service strategy and customer satisfaction. The results of the analysis of the coefficient of determination or R Square is 0.682 or 68.2%. This shows that customer satisfaction (Y) is influenced by 68.2% by service strategy (X), while the remaining 31.8% is influenced by other variables not examined in this study
ANALISIS KELAYAKAN USAHA TANAMAN PADI SAWAH PADA KELOMPOK TANI BINA USAHA DI DESA TANJUNGAN KECAMATAN PENGANDONAN KABUPATEN OGAN KOMERING ULU Sindang Sari; Achmad Johan Mushoddiq; Gusri Amili
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.v10i1.186

Abstract

Tujuan penelitian adalah untuk mengetahui kelayakan usaha tanaman padi sawah pada Kelompok Tani Bina Usaha Desa Tanjungan, Kecamatan Pengandonan, Kabupaten Ogan Komering Ulu. Metodepenelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Berdasarkan hasil analisis kriteria investasi usaha tanaman padi sawah di Desa Tanjungan, Kecamatan Pengandonan, KabupatenOgan Komering Ulu dengan menggunakan metode Net Present Value (NPV), Benefit Cost Ratio (BCR),Profitability Ratio (PR), serta Pay Back Period (PBP) didapat hasil yaitu; dari kriteria investasi NetPresent Value (NPV) sebesar Rp8.205.218.074, berarti usaha tanaman padi sawah pada Kelompok Tani Bina Usaha di Desa Tanjungan, Kecamatan Pengandonan, Kabupaten Ogan Komering Ulu layak untuk dijalankan. Benefit Cost Ratio (BCR) didapat hasil sebesar 39,16. Angka ini lebih dari angka 1, berarti usaha tanaman padi sawah pada Kelompok Tani Bina Usaha di Desa Tanjungan, KecamatanPengandonan, Kabupaten Ogan Komering Ulu layak untuk dijalankan. Profitability Ratio (PR) didapat hasil sebesar 39,61 berarti usaha tanaman padi sawah pada kelompok Bina Usaha di Desa Tanjungan,Kecamatan Pengandonan, Kabupaten Ogan Komering Ulu layak untuk dilaksanakan. Sedangkan nilai Payback Period (PBP) adalah 1 bulan 16 hari, berarti usaha tanaman padi sawah pada Kelompok Tani Bina Usaha di Desa Tanjungan, Kecamatan Pengandonan, Kabupaten Ogan Komering Ulu, layak untukdijalankan.
Perancangan Sistem Kompensasi Ideal pada UKM Kedai Kopi XYZ Menggunakan Metode Point System berbasis Job Value Putri, Amanda Pramesty; Riskita, Dhea Hadi; zahroh, Fatimatuz; Rahman, Iqbal Zulfikar; Zahara, Hurul Aini; Kartika, Lindawati
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.187

Abstract

An ideal compensation system is one aspect that influences employee satisfaction and performance. One of the SMEs in Batam City, namely XYZ Coffee Shop, has not implemented a specific compensation system in paying employees. Therefore, it is necessary to have an ideal compensation structure designed to create employee job satisfaction. This study aims to identify the compensation system, analyze the compensation factors, and develop an ideal compensation structure for UKM Coffee Shop XYZ. This research is a quantitative research. Data were analyzed using descriptive analysis and the Point System method. The results of the study show that UKM Kopi XYZ has not implemented an ideal compensation system for its employees. The compensation factors used are Education, Knowledge and Training, Work Experience, Physical Ability, Communication, Teamwork, Financial Responsibility and Physical Assets, Customer Service Orientation, Analysis and Problem Solving, and Planning and Coordination. An effective and efficient compensation system for the XYZ Coffee Shop SMEs is to use an overlapping compensation system.
The JURNAL ANALISIS PEMBENAHAN SISTEM KOMPENSASI BERBASIS KEMENTERIAN KETENAGAKERJAAN UKM AYAM GORENG BOGOR Ovi Apricilia; Rahmi Yudesti; Ita' Rahmah Wati; Abel Zaki Zufar; Lindawati Kartika
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.189

Abstract

Abstract The effective development of a compensation system is an important factor in maximizing human resource management in small and medium enterprises (SMEs). The object of this research is Ayam Goreng Bogor SME, a fast-food culinary SME in Bogor Regency. The purpose of this study is to identify the compensation system of Ayam Goreng Bogor SME, to identify compensable factors of compensation for the SME, to analyze the factors underlying the creation of the salary calculation structure, and to analyze an ideal compensation system applied. This research uses a quantitative descriptive method. The analysis of the compensation system improvement in this study uses two methods, Adhered and Overlapping. The calculation of the salary structure for Ayam Goreng Bogor SME is based on formal education, work experience, customer focus and responsiveness, communication skills, physical effort, integrity, teamwork, initiative, work conditions, and customer service orientation. Based on the results of the discussion, the ideal compensation system for Ayam Goreng Bogor SME is by using the Overlapping method. Keywords: adhered, compensation, overlapping, salary structure, sme.
EFEKTIVITAS MANAJEMEN KREDIT (STUDI KASUS KOPERASI PRIMA DANA SARI DAN KOPERASI KARYA BERSAMA) DESA HUNGAYONA Sukrianto Sukrianto; Fibriyanti S Lakoro
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.190

Abstract

Tujuan penelitian adalah untuk mengetahui efektivitas manajemen kredit pada koperasi (studi evaluasi pada Koperasi Prima dan Dana Sari dan Koperasi Karya Bersama) Desa Hungayonaa. Jenis penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Perencanaan pihak manajemen lebih menekankan pada kesejahteraan konsumen dan mengembangkan modal usaha. (2) Pengorganisasian dalam mengorganisasikan sebuah usaha, harus disertai dengan tanggung jawab serta menjalin hubungan yang baik. (3)Pemberian kredit, ada beberapa prosedur diantaranya memiliki KTP, domisili yang tetap, memiliki usaha yang tetap, memiliki karakter yang baik dan kemampuan nasabah dalam membayar pinjaman. (4) Administrasi untuk pencatatan pembukuan masih menggunakan sistem manual dalam bentuk buku album. (5) Pengamatan kredit dilakukan dengan langkah pengamanan yaitu sejak perencanaan pemberian kredit kepada calon nasabah
Analisis Kinerja Keuangan Perusahaan Menggunakan Metode Economic Value Added (EVA) Pada PT Semen Baturaja (Persero) Tbk. Etri Angeraini; Sally Maria Bramana; Evandry Deswana
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.195

Abstract

Economic Value Added (EVA) is a method that can be used by PT Semen Baturaja (Persero) Tbk in measuring financial performance to determine whether the company has succeeded in creating added value or not every year. This study aims to analyze the company's financial performance using the Economic Value Added (EVA) method at PT Semen Baturaja (Persero) Tbk. 2017 – 2021. The method used in this study is a quantitative method with statistical calculations such as Net Operating After Tax (NOPAT), Invested Capital (IC), Weighted Average Cost Of Capital (WACC), and Economic Value Added (EVA). The results of this study indicate that the value of Economic Value Added (EVA) at PT Semen Baturaja (Persero) Tbk. > 0 which means the company has created added value for the company, even though the EVA value has increased and decreased every year.
Good Corporate Governance (GCG) di Rumah Sakit Oberlin Zebua; Denny Tewu
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.196

Abstract

Hospital is a comprehensive health service provider institution that provides inpatient services, outpatient services, diagnostic examinations (laboratory, radiology), physiotherapy services, emergency services, pharmacy and others. Hospital services are carried out by various health professionals and have specific roles in providing care to patients. In carrying out services to patients, good governance is needed so that services can run smoothly. Hospitals that implement good governance will have a positive impact on service quality and increase patient satisfaction. This article uses a systematic literature review method and aims to see the positive impact of good corporate governance implemented in hospitals. Literature search related to good corporate governance in hospitals through Google Scholar, and retrieved relevant articles published in 2013-2022. The results obtained in the literature review are (1) the success of implementing Good Corporate Governance in Hospitals is influenced by several factors, namely: organizational culture, company internal control, juridical factors and technical factors. Meanwhile (2) the positive impacts that the hospital gets due to implementing good corporate governance are: increasing employee motivation and performance, reducing the tendency of accounting fraud, increasing patient satisfaction, improving hospital performance.
PENGARUH PENGEMBANGAN KARIER DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PERKEBUNAN MITRA OGAN KANTOR KEBUN PIN-1 KARANG DAPO Rr Dimas Veronica Priharti; Hesty Resy Ria
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.201

Abstract

This research aimed to find out the influence of career development and work discipline on employees’ job satisfaction at PT. Perkebunan Mitra Ogan Kantor Kebun PIN-1 Karang Dapo. The data collection technique used in this research was through the distribution of questionnaires. The population was 129 people and the sample was 56 people. The data analysis technique used was multiple linear regression. Based on the results of partial analysis, there was an influence of career development on employees’ job satisfaction at PT. Perkebunan Mitra Ogan Kantor Kebun PIN-1 Karang Dapo with a t-count value of 4.503. The work discipline variable had an influence on employees’ job satisfaction at PT. Perkebunan Mitra Ogan Kantor Kebun PIN-1 Karang Dapo with a t-count value of 13.011. Simultaneously, there was an influence of career development and work discipline on employees’ job satisfaction at PT. Perkebunan Mitra Ogan Kantor Kebun PIN-1 Karang Dapo with a F-count value of 116.531. The coefficient of determination (R2) obtained was 0.815. This meant that the contribution of the influence of career development and work discipline on job satisfaction was 81.5%, while the remaining 18.5% was influenced by other variables not mentioned in this research such as supervision, salary, communication, working conditions, and facilities according to Gilmer (quoted in Sutrisno 2020:77).
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT IBU DAN ANAK AMANNA DI BATURAJA Rini Apriyani; Titin Okta
KOLEGIAL Vol 11 No 1 (2023): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i1.203

Abstract

The results of the study obtained a multiple linear regression equation Y = 5.622 + 0.291X1 + 0.437X2. The correlation value between the variables of work motivation (X1) and work discipline (X2) on employee performance (Y) is 0.716 in the interval scale range of 0.60 ─ 0.799 meaning that the correlation between the independent variables is work motivation (X1) and work discipline (X2 ) on the dependent variable, namely employee performance (Y) is strong. The coefficient of determination (R Square) is 0.513. This shows that the contribution of work motivation (X1) and work discipline (X2) to employee performance (Y) is 51.3% while the remaining 48.7% is influenced or varied by other variables not included in this research model. The tcount value of work motivation (X1) is 3.415 > ttable 2.00247. Ho is rejected and Ha is accepted, which means that there is an influence of work motivation (X1) on the performance of employees at the Mother and Child Hospital in Baturaja. The tcount value of work discipline (X2) is 5.550 > ttable 2.00247 Ho is rejected and Ha is accepted, which means that there is an effect of work discipline (X2) on the performance of employees at the Mother and Child Hospital in Baturaja. The value of Fcount > Ftable is 29.992 > 3.15 meaning that Ho is rejected and Ha is accepted, meaning that there is an influence of work motivation (X1) and work discipline (X2) on the performance of employees at the Mother and Child Hospital in Baturaja