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KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi

kolegial
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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 PENGARUH MODAL KERJA DAN JAM KERJA TERHADAP PENDAPATAN BERSIH PEDAGANG KAKI LIMA DI PASAR GOTONG ROYONG BATUMARTA 2 Sally Maria Bramana; Rini Apriyani
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

The purpose of this study was to find out how the influence of working capital and working hours on net income. Based on the results of research and discussion conducted, it can be concluded that the results of multiple linear regression analysis are obtained as follows: Y = 49,810 + 0,170 X1 + 6,090 X2 + e. Correlation value (R) between variables of working capital, working hours, and net income of 0.564. This shows that the relationship between working capital, working hours and net income has a sufficient relationship. The coefficient of determination (R square) that is equal to 0.319 or 31.9%, this shows that the variation in changes in the variable net income (Y) is influenced by the dependent variable namely working capital (X1) and working hours (X2) of 31.9%. While the remaining 68.1% is influenced by other factors outside of this study. Based on t test, working capital (X₁) t-count (4,006)> t-table (2,009) then Ho is accepted and Ha is accepted, meaning that there is an effect of working capital on the net income of street vendors in Gotong Royong Batumarta Market 2. Working hours ( X₂) t-count (1,360) <t-table (2,009) then Ho is accepted and Ha is rejected, meaning that there is no influence of working hours on the net income of street vendors in Gotong Royong Batumarta Market 2. Based on F test, F-count (11,685 )> F-table (3,183) then Ho is rejected and Ha is accepted, meaning that there is the influence of working capital and working hours on the net income of street vendors in the Gotong Royong Batumarta Market 2.

Efisiensi Modal Kerja Dan Profitabilitas Pada PT Semen Baturaja (Persero), Tbk Di Kabupaten Ogan Komering Ulu Yuniarti Anwar; Yopi Yunsepa
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

The purpose of this study was to determine the efficiency of working capital and profitability at PT Semen Baturaja (Persero), Tbk in Baturaja for the period 2013-2017. The method used in this study is the analysis of working capital efficiency ratio consisting of working turnover ratio, inventory turnover ratio, total asset turnover ratio and profitability ratio analysis consisting of from the ratio of gross profit margin (gross profit margin), the ratio of net profit (net profit margin), economic rentability ratio (basic earnings power, return on investment ratio and return on equity). The working capital efficiency ratio in the working capital turnover ratio always increases with an average ratio of 164,87%, while the inventory turnover ratio always decreases with an average ratio of 372,62% and total assets turnover ratio ( total asset turnover ratio) also always decreases with an average ratio of 38,97%. The profitability ratio in the gross profit margin ratio always increases with an average ratio of 51,07%, while the ratio of net profit (net profit margin) decreases with an average ratio of 21,72%, the ratio of economic profitability (basic earnings power) has decreased with an average ratio of 10,79% and the return on investment ratio (return on investment) has decreased with an average ratio of 8,48% and an equity return ratio (return on equity) also experienced decrease with an average ratio of 10,96%.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI KOPI PADA UMKM THE COFFEE LEGEND DI DESA SIPATUHU KECAMATAN BANDING AGUNG KABUPATEN OKU SELATAN Anis Feblin; Feby Ariska
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

The purpose of this study was to determine the determination of the cost of coffee production at UMKM The Coffee Legend in Sipatuhu Village, Banding Agung Sub-District, South OKU Regency. The method used is descriptive quantitative by using the full costing method. The results of the analysis concluded that from the calculation of the cost of production using the full costing method can be known from 2017-2018 fluctuations occur, where the lowest cost of production occurs in July 2017 amounting to Rp2,396,100 and the highest cost of production occurred in October 2018 Rp27,096,400. The rise and fall of cost of production is caused by the most contributing, namely raw material costs because the price of raw materials is determined by the high and low exchange rate of the rupiah and the price of coffee purchased from coffee farmers.

COMPETENTION EFFECT, DICIPLINE AND MOTIVATION TO FUNCTIONAL OFFICE PEFORMANCE ON MINISTRY OF ENVIRONMENT AND FORESTRY IN SOUTH SUMATERA PROVINCE. Afan Absori; M. Idris; Choiriyah Choiriyah
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

The purpose of this study was to examine the effect of competence, discipline and motivation on the performance of functional officials at the Ministry of Environment and Forestry in South Sumatra Province.The Research character is corelation with used sample response 104 peoples. Used three independent variable and one dependent variable, data collection technique with questionnaire and interview then direct observation in the field. As instrument research is used for validity test, reliability test, data normality test, heteroscedasticity test, and multicollinearity test. Analysis mode have to determination coefficient test, test F, and t test.The results of the research R square value of 0.466 means that the independent variable (X) has an effect on the dependent variable (Y) of 46.6%. The F value is 29,045> Ftable 2.69 and the sig value is 0.000 <0.05, so that competence, discipline and motivation together have a significant effect on the performance of functional officials in the Ministry of Environment and Forestry in South Sumatra Province. Partially competency has a significant effect on the performance of the tcount 2.563 > ttable 1.987 and sig 0.012 <0.05. Discipline has a significant effect on the performance of the tcount 2.576 > ttable 1.987 and sig 0.011<0.05. Motivation hasn’t a significant effect on the performance of the value of tcount1.946 < ttable 1.987 and sig 0.055>0.05. In the practical aspect this research is an input for functional officials and employee coaching materials for performance improvement. As academically it becomes a reference for further research.

PENGARUH DISIPLIN, KOMPETENSI DAN MOTIVASI GURU TERHADAP KINERJA GURU PADA SEKOLAH MENENGAH PERTAMA NEGERI (SMPN) DI KECAMATAN GELUMBANG KABUPATEN MUARA ENIM Faidol Azmi; Sakdiawati Sakdiawati; Mustopa Marlibatubara
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

This study aims to determine the effect of discipline, competence and teacher motivation both jointly and partially on teacher performance in State Junior High Schools (SMP) in Gelumbang Subdistrict The design used in this study is correlational design. The population of this study were Gelumbang District Junior High School teachers, totaling 168 teachers. The sample of this study was calculated by the Slovin formula for a population of 168 teachers with an error rate of 10%, the total sample was 63 teachers as respondents. The first sample was tested using the Instrument Test (questionnaire) in the form of validity test and reliability test. The analysis model used in this study is multiple linear regression analysis. Regression calculations can be Y = 0.982 + 0.205X1 + 0.350X2 + 0.203X3. Interpretation of multiple regression equations regarding the effect of Work Discipline Variables (X1), Teacher Competence (X2), and Motivation (X3), on Bound Variables namely Teacher Performance (Y). The results of this calculation show that, the three independent variable coefficients are positive, this shows a positive linear relationship between the Variables of Work Discipline, Teacher Competence, and Motivation, on Teacher performance. The calculation of the correlation (R) is 0.799, the correlation coefficient means that the relationship between the two significant variables (free and bound) shows a strong level of closeness. The determination coefficient R2 = 0.638 means that the Work Discipline Variables (X1), Teacher Competence (X2), and Motivation (X3) are able to explain the Variable Teacher Performance (Y) of 0.638 or 63.8%, while the remaining 36.2% explained by other factors not examined. This study concludes that the discipline, competence and motivation of teachers both jointly and partially significantly affect teacher performance in State Junior High Schools in Gelumbang District.

PENGARUH KESELAMATAN KESEHATAN KERJA DAN LINGKUNGAN KERJA TERHADAP KEPUASAAN KARYAWAN PADA PT THAMRIN BROTHERS PALEMBANG. Sindang Sari
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

The research objective was to determine the effect of occupational health and work environment on jobsatisfaction both jointly and partially at PT Thamrin Brothers Palembang. The type of research used isassociative research. The research aimed to find out the relationship between variables, namely the variablesof occupational health and work environment towards employee satisfaction of the company PT ThamrinBrothers Palembang. The design used in this study is correlational design. The population of this study wereall 112 employees of PT Thamrin Brothers Palembang. Sampling technique is a sampling technique in thisstudy that is by probability sampling technique with the sampling technique using simple random sampling.The first sample was tested using the Instrument Test (questionnaire) in the form of validity test andreliability test. The analysis model used in this study is multiple linear regression analysis.Through multiplelinear regression calculations. The constant coefficient (α) is 1.599, the coefficient for occupational healthsafety variable (X1) is 0.325, and the work environment variable (X2) is 0.887. The value of F count (19,817)>Ftable (3,10), with the level of sig.F 0,000 <0,05 (significant. This means there is an influence of occupationalhealth safety and work environment on employee satisfaction at PT. Thamrin Brothers Palembang.Tcount(2.333)> t table (1.988), with a level of sig.t 0.006 <0.05 (significant). This means that there is the influence ofoccupational health safety on employee satisfaction at PT. Thamrin Brothers Palembang. Tcount (5,115)> ttable (1,988), with the level of sig.t 0,000 <0,05 (significant). This means that there is the influence of thework environment on employee satisfaction at PT. Thamrin Brothers Palembang. the value of Adjusted RSquare (coefficient of determination) is 0.819, meaning that the variables of occupational health and workenvironment are able to contribute to employee satisfaction by 81.9%. While the remaining 18.1% isexplained by other variables.

PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI KARYAWAN PADA CV. GRAHA INDAH SARI Rikkie Dekas
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

The influence of leadership style on employee motivation on CV. Graha Indah Sari" The research problem is as follows: Does leadership style influence employee motivation on CV. Graha Indah Sari? While the purpose of this research is to.know and analyze about: Effect of leadership style on employee motivation on CV. Graha Indah Sari. The research design used is associative research, which is to see the influence and relationship between independent variables consisting of: leadership style (X) with the dependent variable namely employee motivation (Y), and to test the hypotheses that have been formulated. The population in this study were employees of CV. Graha lndah Sari with 24 employees. Because the population is less than 200 people, the entire population will be used as research respondents. The research results obtained are 1). The relationship between leadership and employee motivation on CV. Graha Indah Sari is very close. 2). Leadership has a significant effect on motivation. This value is shown from the hypothesis test by using the r test, where the value of sig.r is greater than the value of r table which means the hypothesis that the motivation influences the leadership of the employee on CV. Graha lndah Sari is significant.

FAKTOR-FAKTOR PERKEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) BERBASIS EKONOMI KREATIF DI KABUPATEN OGAN KOMERING ULU Tuti Tri Handayani; Rini Apriyani
KOLEGIAL Vol 7 No 2 (2019): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

The results of this study indicate that the multiple linear regression equation Y = 0.972 + 0.275X1 + 0.687X2 + 0.077X3. The correlation value (R) between the variable lack of capital (X1), the weak human resource variable (X2), and the weak business network and market penetration variable (X3) to the micro economic small and medium business development creative variable (Y) is 0.902. This value shows that the correlation (R) between the variable lack of capital (X1), veriabel weak human resources (X2), and the weak variables of business networks and market penetration (X3) to the variable development of micro small and medium creative economy (Y) are very strong. Based on the t test with a ttable of 1.996, it shows that the variable lack of capital (X1) and the weak variable of human resource quality (X2) have a partial effect on the development of micro small and medium scale creative economy (Y). Whereas the weak variables of business networks and market penetration (X3) do not have a persial effect on the development variables of micro small and medium-sized creative economy (Y).

THE EFFECT OF LEADERSHIP, INTERPERSONAL COMMUNICATION AND WORK DISCIPLINE ON THE PERFORMANCE OF HIGH SCHOOL TEACHERS IN THE DISTRICT OF WEST PEMULUTAN OGAN ILIR, SOUTH SUMATRA Burmansyah Burmansyah; Herman Seri; Diah Isnaini Asiati
KOLEGIAL Vol 7 No 2 (2019): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

This study aims to determine the Effect of Leadership, Interpersonal Communication and Work Discipline on the Performance of High School/Vocational Teachers in the District of West Pemulutan Ogan Ilir, South Sumatra. This research is associative research, aims to see the significance of the influence of independent variables (X), namely Leadership (X1), Interpersonal Communication (X2) and Work Discipline (X3) and the dependent variable Teacher Performance (Y). The population is 70 teachers as respondents for the research sample. Sampling is done using the Saturated Sampling technique, which is taken as a whole from the population. Simultaneously Leadership, Interpersonal Communication and Work Discipline variables have a positive and very significant influence on the performance of high school / vocational school teachers in the West Pemulutan District Ogan Ilir. The correlation coefficient number is obtained by Pearson correlation number of 0.798, meaning that between Leadership, Interpersonal Communication and Work Discipline together with Teacher Performance correlates quite strongly. The results of the study are that there is a significant influence of Leadership, Interpersonal Communication, and Work Discipline jointly on the Performance of High School / Vocational Teachers in the West Pemulutan District, Ogan Ilir, also leadership provides a considerable boost in the process of improving the efficiency and effectiveness of quality performance of institutions especially education.

PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA MODAL PEMERINTAH KOTA PALEMBANG A. Surakhman; Abid Djazuli; Choiriyah Choiriyah
KOLEGIAL Vol 7 No 2 (2019): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

This study aims to study and analyze General Allocation Funds, Special Allocation Funds and Regional Original Revenues on Capital Expenditures in the City of Palembang in the past 10 years. The research design used in this study is an associative method. The analytical model used is quantitative. The variables used are DAU, DAK and PAD as independent variables and Capital Expenditures as independent variables. The sample used is the Palembang City ABPD data for 10 years from 2008 to 2017. The analytical tool used is the Classical Assumption Model, Multiple Regression Analysis, Determination Coefficient, F Test and t Test. Based on the results of the study it was found that (1) DAU shows a positive and significant effect on Capital Expenditures; (2) DAK is positive and significant to Capital Expenditures; (3) PAD plays a positive and significant role on Capital Expenditures, both partially and jointly.

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