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INDONESIA
DHARMA EKONOMI
Published by Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 27, No 51 (2020)" : 6 Documents clear
EVALUASI SISTEM AKUNTANSI PERSEDIAAN PADA PT. BILLINDO ANUGRAH RAHARJA Choirul Istiqomah; Riana Sitawati
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis research was conducted at PT. Billindo Anugrah Raharja is engaged in health nutrition. The purpose of this research is to find out whether the inventory accounting system at PT. Billindo Anugrah Raharja is in accordance with the existing inventory accounting system theory. The method used in this research is qualitative method. The results showed that the inventory accounting system carried out at PT Billindo Anugrah Raharja was not in accordance with the theory of inventory accounting systems. This can be seen from the many incompatibilities with the theory with the practices carried out, including: the separation of functional responsibilities in the organizational structure still needs to be improved, the lack of several accounting documents and records and the implementation of inaccurate physical inventory calculations.Therefore, company has to improve its procedures and internal control system related to inventory. Keywords : accounting information system, internal control system, inventory ABSTRAKPenelitian ini dilakukan pada PT. Billindo Anugrah Raharja yang bergerak di bidang nutrisi kesehatan. Tujuan dari penelitian ini adalah untuk mengetahui apakah sistem akuntansi persediaan barang di PT. Billindo Anugrah Raharja sudah sesuai dengan teori sistem akuntansi persediaan yang ada.  Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil penelitian menunjukkan bahwa sistem akuntansi persediaan yang dijalankan di PT. Billindo Anugrah Raharja belum sesuai dengan teori sistem akuntansi persediaan. Hal ini dapat dilihat dari banyaknya ketidaksesuaian dengan teori dengan praktek yang dilakukan, diantaranya : pemisahan tanggung jawab fungsional dalam struktur organisasi masih perlu ditingkatkan, kurangnya beberapa dokumen dan catatan akuntansi dan pelaksanaan perhitungan fisik persediaan yang kurang sesuai. Oleh karena itu, perusahaan perlu memperbaiki prosedur dan sistem pengendalian internal atas persediaan. Kata Kunci : sistem informasi akuntansi, sistem pengendalian internal, persediaan
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI KANTOR KECAMATAN SEMARANG BARAT Sari Hestini; Haryani .
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstractThe purpose of this study was to determine the effect of work discipline, work motivation and organizational commitment on the performance of West Semarang District Office employees. The population of this research is the staff of the District of West Semarang Semarang City, as many as 99 people. The sample in this study were all members of the population by the census method. This research uses multiple regression analysis techniques. Hypothesis testing results (H1) work discipline has a positive effect on employee performance, it can be interpreted that the higher the work discipline, the higher the employee performance. Hypothesis testing (H2) work motivation has a positive effect on proven employee performance, it can be interpreted the higher the work motivation, the higher the employee performance. Hypothesis testing (H3) organizational commitment has a positive effect on proven employee performance, it can be interpreted that the better organizational commitment is given, the higher the employee's performance. Keywords: Work discipline, work motivation, organizational commitment, employee performance. AbstrakTujuan penelitian ini untuk mengetahui pengaruh disiplin kerja, motivasi kerjadan komitmen organisasi terhadap kinerja pegawai Kantor Kecamatan Semarang Barat. Populasi penelitian ini adalah pegawai Kecamatan Semarang Barat Kota Semarang, sebanyak 99 orang. Sampel dalam penelitian ini adalah seluruh anggota populasi dengan metode sensus. Penelitian ini menggunakan teknis analisis regresi berganda.Hasil pengujian hipotesis (H1) disiplin kerja berpengaruh positif terhadap kinerja pegawai terbukti, maka dapat diinterpretasikan semakin tinggi disiplin kerja, semakin tinggi pula kinerja pegawai.Pengujian hipotesis (H2) motivasi kerja berpengaruh positif terhadap kinerja pegawai terbukti, maka dapat diinterpretasikan semakin tinggi motivasi kerja, semakin tinggi kinerja pegawai.Pengujian hipotesis (H3) komitmen organisasi berpengaruh positif terhadap kinerja pegawai terbukti, maka dapat diinterpretasikan bahwa semakin baik komitmen organisasi yang diberikan, semakin tinggi kinerja pegawai. Kata kunci : Disiplin kerja, motivasi kerja, komitmen organisasi, kinerja pegawai.
ANALISIS PENGARUH SISTEM PENGHARGAAN DAN KARAKTERISTIK INDIVIDU TERHAHAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI (Studi Empirik pada BRI Kantor Cabang Brebes) Sulviana Faiqoh; Endah Winarti HS; M. Taufiq
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

AbstractThe purpose of this study was to analyze the effect of reward systems and individual characteristics on employee performance with organizational commitment as a mediating variable. The population of this study were all employees of BRI Brebes Branch Office, amounting to 532 people. The sample of this study was using the Purposive Judgment Sampling method, namely all 229 marketing employees at BRI Brebes Branch Office, and 178 respondents were processed. The data analysis method uses regression. Hypothesis testing results show that the reward system has a positive and significant effect on organizational commitment, so that it can be interpreted that the more satisfying the reward system, the higher the organizational commitment. Individual characteristics have a positive and significant effect on organizational commitment, so that it can be interpreted the more appropriate the characteristics of individuals with work, the higher the organizational commitment. Organizational commitment has a positive and significant effect on employee performance, so it can be interpreted that the higher the organizational commitment, the higher the employee's performance. The reward system has a positive and significant effect on employee performance, so it can be interpreted that the more satisfying the reward system, the higher the employee's performance. Individual characteristics have a positive and significant effect on employee performance so that it can be interpreted the more appropriate the characteristics of individuals with work, the higher the employee's performance. The results of the analysis of mediation variables using the Sobel test, found organizational commitment can mediate the effect of the reward system on employee performance. This proves that organizational commitment as a mediating variable of the effect of the reward system on employee performance. Organizational commitment can mediate the effect of individual characteristics on employee performance. This proves organizational commitment as a mediating variable of the influence of individual characteristics on employee performance. Keywords: Reward system, individual characteristics, organizational commitment, employee performance AbstrakTujuan penelitian ini untuk menganalisispengaruh sistem penghargaan dan karakteristik individu terhahap kinerja karyawan dengan komitmen organisasi sebagai variabel mediasi. Populasi penelitian ini adalah seluruh karyawan BRI Kantor Cabang Brebesyang berjumlah 532 orang.Sampelpenelitian ini dengan menggunakan metode Purposive Judgment Sampling, yaitu seluruh karyawan bagian pemasaran pada BRI Kantor Cabang Brebes sejumlah 229 orang, dan yang diolah sebanyak 178 responden. Metode analisis data menggunakan regesi.Hasil pengujian hipotesis menunjukan sistem penghargaan berpengaruh positif dan signifikan terhadap komitmen organisasi, sehingga dapat diinterpretasikan semakin memuaskan sistem penghargaan maka semakin tinggi komitmen organisasi. Karakteristik individu berpengaruh positif dan signifikan terhadap komitmen organisasi, sehingga dapat diinterpretasikan semakin sesuai karakteristik individu dengan pekerjaan maka semakin tinggi komitmen organisasi.  Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan, sehingga dapat diinterpretasikan semakin tinggi komitmen organisasi maka semakin tinggi kinerja karyawan. Sistem penghargaan berpengaruh positif dan signifikan terhadap kinerja karyawan, sehingga dapat diinterpretasikansemakin memuaskan sistem penghargaan maka semakin tinggi kinerja karyawan. Karakteristik individu berpengaruh positif dan signifikan terhadap kinerja karyawan sehingga dapat diinterpretasikan semakin sesuai karakteristik individu dengan pekerjaan maka semakin tinggi kinerja karyawan. Hasil analisis variabel mediasi dengan menggunakan uji Sobel, menemukan komitmen organisasi dapat memediasi pengaruh sistem penghargaan terhadap kinerja karyawan. Hal ini membuktikan bahwa komitmen organisasi sebagai variabel mediasi dari pengaruh sistem penghargaan terhadap kinerja karyawan. Komitmen organisasi dapat memediasi pengaruh karakteristik individu terhadap kinerja karyawan. Hal ini membuktikankomitmen organisasi sebagai variabel mediasi dari pengaruh karakteristik individu terhadap kinerja karyawan. Kata kunci: Sistem penghargaan, karakteristik individu, komitmen organisasi, kinerja karyawan 
PENGARUH INSENTIF, MOTIVASI BERPRESTASI DAN PENGEMBANGAN KARIER TERHADAP KINERJA KARYAWAN PT. MAS SUMBIRI KENDAL Fasochah -; fera lusvianawati
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThe purpose of this study was to determine the effect of incentives, achievement motivation and career development on the performance of employees of PT. MAS Sumbiri Kendal. Samples were obtained by using random sampling technique which is a number of 80 samples that are employees of PT. MAS Sumbiri Kendal. The research data analysis tool uses multiple linear regression. Incentives have a positive effect on the performance of employees of PT. MAS Sumbiri is proven. This means that the higher the incentives, the higher the employee's performance. Achievement motivation has a positive effect on the performance of employees of PT. MAS Sumbiri is proven. This means that the higher the achievement motivation, the higher the employee's performance. Career development has a positive effect on the performance of employees of PT. MAS Sumbiri "is proven. This means that the higher the career path, the higher the employee's performance will be. Keywords: Incentives, Achievement Motivation, Career Development and Employee Performance ABSTRAKTujuan penelitian ini untuk mengetahui pengaruh insentif, motivasi berprestasi dan pengembangan karier terhadap kinerja karyawan PT. MAS Sumbiri Kendal. Sampel diperoleh dengan menggunakan tekhnik random sampling yaitu sejumlah 80 sampel yang merupakan karyawan PT. MAS Sumbiri Kendal. Alat analisis data penelitian menggunakan regresi linier berganda. Insentif berpengaruh positif terhadap kinerja karyawan PT.MAS Sumbiri terbukti. Artinya semakin tinggi insentif, maka akan semakin tinggi pula kinerja karyawan. Motivasi berprestasi berpengaruh positif terhadap kinerja karyawan PT. MAS Sumbiri terbukti. Artinya semakin tinggi motivasi berprestasi, maka akan semakin tinggi kinerja karyawan. Pengembangan karier berpengaruh positif terhadap kinerja karyawan PT. MAS Sumbiri" terbukti. Artinya semakin tinggi jenjang karier, maka akan semakin tinggi pula kinerja  karyawan. Kata kunci:  Insentif, Motivasi Berprestasi, Pengembangan Karier dan Kinerja Karyawan
ANALISIS PENGARUH PARTISIPASI PENGGUNA, KAPABILITAS PERSONEL, DUKUNGAN MANAJEMEN PUNCAK, FORMALISASI PENGEMBANGAN SIA DAN PENDIDIKAN PELATIHAN PENGGUNA TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA SISTEM PENGGAJIAN DI BALAI KESEHATAN INDERA MASYARAKAT Iwan Dwi Purnomo; Bagus Kusuma Ardi; sutono -
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstractThis study aims to analyze the effect of user participation, personnel capability, top management support, formalization of the development of System of Accountant (SOA), and training education on the performance of SOA on the payroll system at the Central Java Public Senses Health Center (BKIM). The research sample was 58 using the census method. Hypothesis testing known t value for user participation (X1) = 2,427 > t table 2,002 and a significance level of 0.019 < 0.05, meaning that user participation (X1) has a significant positive effect on SOA performance, then hypothesis 1 is accepted. T value for personnel capability (X2) = 2,817 > t table 2,002 and a significance level of 0.007 < 0.05, meaning that the capability of personnel (X2) has a significant positive effect on SOA performance, then hypothesis 2 is accepted. T value for top management support (X3) = 2.479 > t table 2.002 and a significance level of 0.016 <0.05, meaning that top management support has a significant positive effect on SIA performance, then hypothesis 3 is accepted. T value for formalizing the development of AIS (X4) = 1.891 < t table 2.002 and a significance level of 0.064 > 0.05, meaning that the formalization of the development of AIS has no positive effect and is not significant on SOA performance, then hypothesis 4 is rejected. t arithmetic for training Education (X5) = 2.580 > t table 2.002 and a significance level of 0.013 < 0.05, meaning that training education has a significant positive effect on SOA performance, then hypothesis 5 is accepted. Keywords: Performance, Accounting Information System, User Participation, Personal Capabilities, Top Management Support, Formalization, Training and Education Programs AbstrakPenelitian ini bertujuan menganalisis pengaruh partisipasi pengguna, kapabilitas personel, dukungan manajemen puncak, formalisasi pengembangan SIA, dan Pendidikan pelatihan terhadap kinerja SIA pada sistem penggajian di Balai Kesehatan Indera Masyarakat (BKIM) Provinsi Jawa Tengah. Sampel penelitian sejumlah 58 dengan menggunakan metode sensus. Pengujian Hipotesis diketahui nilai t hitung untuk partisipasi pengguna (X1) = 2,427 > t tabel 2,002 dan tingkat signifikansi 0,019 < 0,05, artinya partisipasi pengguna (X1) berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesa 1 diterima. Nilai t hitung untuk kapabilitas personel (X2) = 2,817 > t tabel 2,002 dan tingkat signifikansi 0,007 < 0,05, artinya kapabilitas personel (X2) berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesa 2 diterima. Nilai t hitung untuk dukungan manajemen puncak (X3) = 2,479 > t tabel 2,002 dan tingkat signifikansi 0,016 < 0,05, artinya dukungan manajemen puncak berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesis 3 diterima. Nilai t hitung untuk formalisasi pengembangan SIA (X4) = 1,891 <  t tabel 2,002 dan tingkat signifikansi 0,064 > 0,05, artinya formalisasi pengembangan SIA tidak berpengaruh positif dan tidak signifikan terhadap Kinerja SIA, maka hipotesis 4 ditolak. t hitung untuk Pendidikan pelatihan (X5) = 2,580 > t tabel 2,002 dan tingkat signifikansi 0,013 < 0,05, artinya Pendidikan pelatihan berpengaruh positif signifikan terhadap Kinerja SIA, maka hipotesis 5 diterima. Kata Kunci : Kinerja, Sistem Infomasi Akuntansi, Partisipas Pengguna, Kapabilitas Personal, Dukungan Manajemen Puncak, Formalisasi, Program Pelatihan dan Pendidikan
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN BAGIAN KASIR PADA PASAR SWALAYAN ADA SILIWANGI SEMARANG Retno Ambarwati; Ida Martini Alriani
DHARMA EKONOMI Vol 27, No 51 (2020)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACT                                                         The purpose of this study is to examine the influence of the work environment, work motivation, and work discipline on the performance of the cashier's employees at the ADA Siliwangi Semarang supermarket. The study population was all employees of the cashier at the ADA Siliwangi Semarang supermarket, which amounted to 62 employees. The sample was 62 respondents with census sampling techniques. The results obtained from the hypothesis 1 (H1) test is that the work environment has a significant positive effect on employee performance. Thus the hypothesis (H1) that the work environment has a positive effect on employee performance at the cashier is proven. Hypothesis 2 test (H2) produces work motivation does not significantly influence employee performance. Thus the hypothesis (H2) that work motivation does not have a positive effect on the performance of the cashier's employees and is not proven. Hypothesis 3 test (H3) produces positive significant work discipline on employee performance. Thus the hypothesis (H3) that work discipline has a positive effect on employee performance at the cashier is proven. Keywords: Work Environment, Work Motivation, Work Discipline, and Employee Performance ABSTRAKTujuan dari penelitian ini adalah menguji pengaruh lingkungan kerja, motivasi kerja, dan disiplin kerja. terhadap kinerja karyawan bagian kasir pada pasar swalayan ADA Siliwangi Semarang.Populasi penelitian ini adalah seluruh karyawan bagian kasir pada pasar swalayan ADA Siliwangi Semarang yang berjumlah 62karyawan. Sampelnya sebanyak 62 responden dengan tehnik sampling jenuh. Hasil yan didapatkan dari uji hipotesis 1(H1) adalah lingkungan kerja berpengaruh signifikan positif terhadap kinerja karyawan. Dengan demikian maka hipotesis (H1) bahwa lingkungan kerja berpengaruh positif terhadap kinerja karyawanbagian kasir terbukti. Uji hipotesis 2 (H2) menghasilkan motivasi kerja tidak berpengaruh signifikan terhadap kinerja karyawan. Dengan demikian maka hipotesis (H2) bahwa motivasi kerja tidak berpengaruh positif terhadap kinerja karyawan bagian kasir dan tidak terbukti. Uji hipotesis 3 (H3) menghasilkan disiplin kerja signifikan positif terhadap kinerja karyawan.Dengan demikian maka hipotesis (H3) bahwa disiplin kerja berpengaruh positif terhadap kinerja karyawan bagian kasir terbukti. Kata kunci : Lingkungan Kerja, Motivasi Kerja, Disiplin Kerja, dan Kinerja Karyawan

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