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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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PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN METODE BALANCE SCORECARD (Studi Kasus Haus Indonesia) Anarki, Rian Rambu; Suherman, Aji Mardiansyah; Pakaya, Martin Ramadhan; Augusto, Jordan; Rinaldo, Dito
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.225

Abstract

This research aims to determine the performance of HAUS Indonesia using the Balanced Scorecard approach. This research is descriptive research with a quantitative and qualitative approach using the Balanced Scorecard concept calculation for each Key Performance Indicator in four perspectives by comparing targets and achievements to produce the final score. The results of this research show that HAUS Indonesia's performance has achieved a good score or has achieved the specified target by getting a score of 3.322.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KOMUNIKASI INTERPERSONAL TERHADAP LOYALITAS KERJA GURU PADA SMA NEGERI 7 OKU DI KECAMATAN PENINJAUAN KABUPATEN OGAN KOMERING ULU Malini, Hema; Yunsepa, Yopi; Nurlaila, Nurlaila
KOLEGIAL Vol 11 No 2 (2023): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i2.247

Abstract

This study aims to determine the influence of intellectual intelligence, emotional intelligence and interpersonal communication at SMA Negeri 7 OKU in Peninjauan District, Ogan Komering Ulu Regency. In this study the method used is descriptive method and accidental sampling with a total sample of 49 respondents. By using multiple linear regression analysis, correlation coefficient analysis, the coefficient of determination hypothesis testing (t test and F test) and to test the research hypothesis used f test and t test. The results of the Determination Test obtained the contribution of the variables of intellectual intelligence (X1), emotional intelligence (X2) and interpersonal communication (X3) to teacher loyalty (Y), it was stated that the relationship was very strong, while the value of the coefficient of determination (R Square) was 0.857 or 85.7% . This value indicates that the contribution of the independent variables Intellectual Intelligence, Emotional Intelligence and Interpersonal Communication is 85.7% of the dependent variable Teacher Work Loyalty. Meanwhile, the remaining 14.3% is contributed by other factors not examined.
ANALISIS PENERAPAN ACTIVITY BASED COSTING TERHADAP TINGKAT AKURASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PT TONGGAK AMPUH BATURAJA DI KABUPATEN OGAN KOMERING ULU Pratama, Aldi Yudha; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 11 No 2 (2023): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i2.248

Abstract

This research is entitled Analysis of the Application of Activity Based Costing to the Accuracy of Calculation of Cost of Production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. The formulation of the problem in this study is how to apply activity based costing to the level of accuracy in calculating the cost of production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. In this study using descriptive methods with data collection techniques by means of observation, interviews, documentation and literature study. The analysis technique used in this research is quantitative data analysis technique using activity based costing method. Based on the results of the research, the calculation of the cost of goods sold by the company does not explain in detail the imposition of the cost of production. Factory overhead costs are not allocated to each product in real terms but only use one cost driver. If it is seen from the cost of production which is calculated based on the activity based costing method and the company's method in 2022, the product has a cost difference from the company's method. This is because the charging of overhead costs in the activity based costing method is charged according to the activities consumed by the product, while the company's method of charging overhead costs is proportional to the number of units produced
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELANGGAN LISTRIK PASCABAYAR TIDAK BERALIH MENGGUNAKAN LISTRIK PRABAYAR PADA PT PLN (PERSERO) UNIT LAYANAN PELANGGAN BATURAJA Alfari, Devy; Bramana, Sally Maria; Mushoddiq, Achmad Johan
KOLEGIAL Vol 11 No 2 (2023): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i2.249

Abstract

Penelitian ini membahas tentang Analisis faktor-faktor yang mempengaruhi pelanggan listrik pascabayar tidak beralih menggunakan listrik prabayar pada PT PLN (PERSERO) unit layanan pelanggan Baturaja. Tujuan yang ingin dicapai dalam penelitian ini adalah adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi pelanggan listrik pascabayar tidak beralih menggunakan listrik prabayar pada PT PLN (PERSERO) unit layanan pelanggan Baturaja. Metode yang digunakan dalam penelitian ini adalah metode deskriptif, dengan teknik analisis data kualitatif dan kuantitatif. Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan maka dapat disimpulkan bahwa dari persamaan regresi linear berganda yaitu Y=4,427-0,019X1+0,385X2+0,408X3. Nilai korelasi R adalah 0,780, sedangkan nilai koefisien determinasi (R Square) pada penelitian ini adalah sebesar 0,609. Hasil uji t diperoleh bahwa thitung < ttabel untuk variabel jumlah anggota keluaraga (X1), Kenyamanan (X2) tidak terdapat pengaruh secara parsial terhadap pelanggan listrik pascabayar PT PLN (PERSERO) Unit Layanan Pelanggan Baturaja. Sedangkan variabel pendapatan (X3) thitung > ttabel, artinya terdapat pengaruh secara parsial variabel pendapatan terhadap pelanggan listrik pascabayar PT PLN (PERSERO) Unit Layanan Pelanggan Baturaja. Hasil uji F didapatkan Fhitung >Ftabel artinya ada pengaruh jumlah anggota keluarga (X1), kenyamanan (X2) dan pendapatan (X3) terhadap pelanggan (Y) listrik pascabayar.
PENGARUH KOMPETENSI DAN PELATIHAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. POS INDONESIA (PERSERO) CABANG BATURAJA Priharti, Rr Dimas Veronica; Anggriani, Aprida
KOLEGIAL Vol 11 No 2 (2023): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i2.250

Abstract

This research discussed the influence of competency and job training on employees’ productivity at PT. Pos Indonesia (Persero) Baturaja Branch. The data collection technique used in this study was through distributing questionnaires. Total population of 30 employees. The data analysis technique used was Multiple Linear Regression. Based on the results of partial analysis, there was an influence of competency on employees’ work productivity at PT. Pos Indonesia (Persero) Baturaja Branch obtained t count 3.886 with ttable 2.051 because, tcount > ttable or 3.886 > 2.051, then the decision was Ho was rejected and Ha was accepted. Job training variables had an influence on employees’ work productivity at PT. Pos Indonesia (Persero) Baturaja Branch obtained tcount 7.064, because the value of tcount > ttable or 7.064 > 2.051, then the decision was Ho was rejected and Ha was accepted. Simultaneously it was found that there was an influence of competence and job training on employees’ work productivity at PT. Pos Indonesia (Persero) Baturaja Branch with an Fcount of 70.951. This could be seen from the ANOVA table which showed Fcount > Ftable (70.951 > 3.35) then Ho was rejected and Ha was accepted. The coefficient of determination (R2) obtained was 0.840. This showed that the contribution of competence and job training to work productivity was 84.0%, while the remaining 16.0% was influenced by other variables outside of this study, namely mindset, motivation, personality and work environment (Harras, 2020: 389).
A PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI MELALUI LOYALITAS SEBAGAI VARIABEL INTERVINING PADA KANTOR BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI SELATAN Jasiyah, Wa Ode Isra; Muhammadin, Akhmad; Mappamiring, Mappamiring
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.254

Abstract

This research aims to test and analyze the influence of Leadership Style and Organizational Culture on Employee Performance through Loyalty as an Intervining Variable at Kantor Badan Kepegawaian Daerah Provinsi Sulawesi Selatan. Data collection used primary data with questionnaire techniques whose population was obtained from Civil Servants at the South Sulawesi Province Regional Civil Service Agency Office with a random sample system totaling 49 employees. The questionnaire results have been tested using SPSS Version 26 software with instrument testing, classical assumptions and path analysis. Based on the results of the analysis, this research proves that all hypotheses are accepted, namely the first hypothesis that the Leadership Style variable has a positive and significant effect on Loyalty. Second, the Organizational Culture variable has a positive and significant effect on Loyalty. Third, the Loyalty variable has a positive and significant effect on employee performance. The four Leadership Style variables have a positive and significant effect on Employee Performance. Fifth, organizational culture has a positive and significant effect on employee performance. Sixth, leadership style has a positive and significant effect on employee performance through Loyalty as an intervining variable and Seventh, Organizational Culture has a positive and significant effect on Employee Performance through Loyalty as an intervining variable. This can prove that in general all variables are acceptable. Matching the Leadership Style, Organizational Culture, Loyalty and Employee Performance variables of Civil Servants produces optimal performance and can achieve the desired goals at the South Sulawesi Province Regional Civil Service Agency office.
ANALISIS KREDIT BERMASALAH TERHADAP PROFITABILITAS PADA PT BANK PERKREDITAN RAKYAT UTOMO MANUNGGAL SEJAHTERA SUMATERA SELATAN Ngadi, Setiawan; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.265

Abstract

The purpose of this study was to determine the non-performing loans on profitability at PT Bank PerkreditanRakyat Utomo Manunggal Sejahtera, South Sumatra. The data analysis technique used in this study usedqualitative and quantitative analysis. The data obtained using the case study method through two types ofdata, namely primary data which is data obtained directly from data sources with direct observation ofsecondary data which is supporting data obtained from other sources or through other intermediariesrelated to research. Based on the results of calculations from the analysis of non-performing loans (NonPerforming Loans) on profitability as measured by Return On Assets and Return On Equity at PT Bank Perkreditan Rakyat Utomo Manunggal Sejahtera South Sumatra during 2016 to 2020 it can be concludedthat non-performing loans (Non Performing Loans)) has an effect on Return On Assets (ROA) and Return OnEquity (ROE). This is evidenced by the increase in the ratio of non-performing loans (Non Performing Loans)in 2018 by 0.01% (from NPL in 2017 of 0.25% to 0.26% in 2018), in 2019 an increase of 0.34% (from NPL in2018 was 0.26% to 0.60% in 2019) and 2020 increased by 0.64% (from NPL in 2019 of 0.60% to 1.24% in2020) which resulted in a decrease in the Return On ratio Assets (ROA) in 2018 was 0.01% (from ROA in 2017of 3.51% to 3.50% in 2018), in 2019 decreased by 1% (from ROA in 2018 of 3.50% to 2 .50% in 2019) and2020 decreased by 0.26% (from ROA in 2019 of 2.50% to 2.24% in 2020) and resulted in the Return OnEquity (ROE) ratio in 2018 decreasing by 1, 55% (from ROE in 2017 of 35.22% to 33.67% in 2018), in 2019decreased by 9.29% (from ROE in 2018 of 33.67% to 24.38% in 2019) and in 2020 decreased by 5.46% (da riROE in 2019 of 24.38% to 18.92% in 2020) which shows that the occurrence of non-performing loans (NonPerforming Loans) causes the profit obtained from the proceeds of asset funding to decrease because banksdo not get interest on loans disbursed, with If the profit is reduced then the amount of bank capital does notincrease because one of the components of capital is the bank's profit
PENGARUH RETURN ON INVESTMENT (ROI) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PT SEMEN BATURAJA TBK Wahlizah, Lasmi; Yunsepa, Yopi; Malini, Hema
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.269

Abstract

The research objective to be achieved in this research is to determine the effect of Return On Investment (ROI) and Return On Equity (ROE) on share prices at PT Semen Baturaja Tbk. Based on the research results, it shows that the multiple linear regression equation is Y= 122.577- 490.535 X1 + 504.939 X2. The correlation value between the Return On Investment (ROI) and Return On Equity (ROE) variables on share prices is 0.489, where the correlation between the independent variable and the dependent variable has a moderate correlation. The coefficient of determination or R Square value is 0.239 (23.9%), this shows the contribution of Return On Investment (ROI) and Return On Equity (ROE) to share prices is 23.9% while the other 76.1% is the contribution of other variables which was not examined in this study. The tcount value of the Return On Investment (ROI) variable is -2.030 < ttable of 2.0345, which means that there is no influence of Return On Investment (ROI) on the share price of PT Semen Baturaja Tbk. Meanwhile, the tcount value for the Return On Equity (ROE) variable is 2.415 > ttable 2.0345, this means that there is an influence of the Return On Equity (ROE) variable on the share price at PT Semen Baturaja Tbk. The Fcount value is 5.182 > Ftable 3.28, which means that there is an influence of the Return On Investment (ROI) and Return On Equity (ROE) variables on the share price of PT Semen Baturaja Tbk.
PENGARUH MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR (OCB) KARYAWAN PADA PT BANK SYARIAH INDONESIA, TBK KANTOR CABANG BATURAJA Dewi, Rosmala; Priharti, Rr. Dimas Veronica; Suroso, Suroso
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.270

Abstract

This research aimed to determine the influence of work motivation and organizational culture on employees'organizational citizenship behavior at PT. Bank Syariah Indonesia, Tbk Baturaja Branch Office. The datacollection technique used in this research was through distributing questionnaires. The total population was37 people. The data analysis technique used was Multiple Linear Regression. Based on the partial analysisresults, there was a positive influence of work motivation on organizational citizenship behavior with acalculated t value of 13,319. The organizational culture variable had a positive influence on organizationalcitizenship behavior with a calculated t value of 7.515. Simultaneously, it was found that there was aninfluence of work motivation and organizational culture on organizational citizenship behavior at PT BankSyariah Indonesia, Tbk Baturaja Branch Office. The coefficient of determination (R2) obtained was 0.994. Thisshowed that the contribution of work motivation and organizational culture to organizational citizenshipbehavior was 99.4%, while the remaining 6% was influenced by other variables outside this research, namelyjob satisfaction, personality, employee morale, leadership style, and trust in leaders (Titisari, 20144: 15)Keywords: Work Motivation, Organizational Culture and Organizational Citizenship Behavior
PENGARUH PEMAKAIAN BATUBARA LOW GRADE TERHADAP BIAYA PRODUKSI CLINKER DI PT SEMEN BATURAJA Tbk Anggara, Putra; Bramana, Sally Maria; Mushoddiq, Achmad Johan
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.271

Abstract

The aim of this research is to determine the effect of using low grade coal on clinker production costs at PTSemen Baturaja Tbk. The data analysis technique used is qualitative and quantitative data analysis. Theresearch method used in this research is descriptive. Based on the results of data processing, the simple linearregression equation obtained is Y=17456.390+1.956X. And the correlation value of 0.932 is in the position of0.800 – 1.000, so the relationship is stated to be very strong, while the coefficient of determination (R Square)value is 0.869 or 86.9%, this value shows that the contribution of the independent variable (low grade coal) is86.9 % of the dependent variable (clinker production costs), while the remaining 13.1% is the contribution ofother factors not studied. Based on the data obtained for the low grade coal variable (X), the partialsignificance test (t test) produces a tcount value of 15.030 > ttable of 2.032. So Ho is rejected and Ha isaccepted, so there is an influence of low grade coal (X) on clinker production costs (Y) at PT Semen BaturajaTbk.

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