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INDONESIA
JAB (Jurnal Akuntansi & Bisnis)
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
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Articles 8 Documents
 1 
Search results for , issue "Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019" : 8 Documents clear
PENGARUH PENDIDIKAN, PELATIHAN, DAN PRESTASI KERJA TERHADAP PENGEMBANGAN KARIER GURU TK DI KECAMATAN LASEM KABUPATEN REMBANG Syabana, Nikmah; Nurhidayati, Anik
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to prove the effect of education, training and work performance on the career development of kindergarten teachers in Lasem District, Rembang Regency, both partially and together. The formulation of the problem in this study is how education, training, and work performance towards the career development of kindergarten teachers in Lasem District, Rembang Regency. The type of data in this study is subject data. The source of data in this study is primary data. The data collection technique in this study was a questionnaire using a Likert scale. The test instruments used by researchers are the reliability and validity tests. This study took a population of all kindergarten teachers in Lasem District with a total of 120 teachers. The number of samples in this study were 120 people and using saturated samples. The data analysis technique used in this study uses multiple linear regression analysis.The results showed that; (1) Education does not have a significant positive effect on career development, (2) Training has no significant positive effect on career development, (3) Work performance has a significant positive effect on career development, (4) Education, training, and work performance simultaneously has a positive positive effect significant. The results of the determination test (Adjusted R2) showed a value of 0.891 which means that the variables of education, training, and work performance could explain the career development variable of 89.1%. The remaining 10.9% is influenced by other factors outside the research model. Keywords : Education, Training, Job Performance, Career Development
IMPLEMENTASI SISTEM KEIZEN DEPARTEMEN PRODUKSI PT YAMAHA MUSIC MANUFACTURING ASIA BEKASI - JAWA BARAT Siswandi, Siswandi; Karomah, Nurul Giswi
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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Research Objectives to find out and measure how employee performance appraisal systems at PT. JTEKT Karawang West Java The methodology of writing uses qualitative descriptive involving all employees of PT JTEKT Karawang West Java by using random sampling with proportional random sampling of 50 employees Data collection techniques through questionnaires in support the documentation method while the data analysis technique is based on the employee performance appraisal system in accordance with the standards set by the company, using future-oriented methods, namely self assessment and evaluation by superiors. The results of the employee performance assessment will be used as material consideration in determining bonuses and increasing levels / employees. Keywords : Employees, Policy ,Performance and Asessment 
PENGARUH PENURUNAN TARIF PAJAK PPH FINAL DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN REMBANG Widodo, Agus
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study was conducted to determine the effect of reducing the final PPh tariff and tax sanctions on MSME taxpayer compliance. The technique of taking data collection is done by surveying techniques by distributing questionnaires that contain a list of questions directly to MSMEs that fulfill the sampling requirements. The sample population used in this study were 115 respondents who have registered as taxpayers. The results of this study indicate that the variable Tax Tariff Reduction (X1) has a T count> Table that is 13,337> 1.98157. This shows that the Tax Compliance at UMKM in Rembang Regency is strongly influenced by the policy that has been issued by the government in terms of reducing the PPh tariff for MSMEs, namely the 1% tariff reduction stated in PP 46 of 2013 to 0.5% in PP 23 of 2018. With the PPh Tariff Reduction policy, it increases Tax Compliance at MSMEs in Rembang Regency. Based on partial hypothesis testing (T test) shows that the variable Tax Sanctions (X2) has a T count> Table that is 3,764> 1.98157. This shows that Tax Compliance at MSMEs in Rembang Regency is strongly influenced by Tax Sanctions. With the Tax Sanction, it is expected that UMKM Taxpayers in Rembang Regency can fulfill their tax obligations obediently. From the test above, it is obtained that Tax Sanctions can increase Tax Compliance in UMKM Taxpayers in Rembang Regency. The conclusion of this study is that the dependent variable that is tax compliance is influenced by the independent variable namely the reduction of the final PPh tax rate for MSMEs and tax sanctions. This research is expected to increase the awareness of MSME taxpayers who are in the Rembang regency in fulfilling their obligations as taxpayers. Keyword: MSMEs, Tariff Reductions, Tax Sanctions, Tax Compliance
ANALISIS REKRUTMEN DAN SELEKSI KARYAWAN (Studi Kasus Pada Karyawan PT. Mitrametal Perkasa) Estiana, Ria; Nugroho, Edi; Himawan, Himawan
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study aims to determine the magnitude of recruitment and selection factors on employee performance and to find out the most dominant factors affecting employee performance at PT. Mitrametal Perkasa. The research method used is descriptive quantitative with a case study approach. The sample in this study were employees of PT. Mitrametal Perkasa and research data are primary data from the questionnaire. The results of this study indicate that there is a positive correlation between recruitment and selection of prospective employees on employee performance jointly influencing 35%. Keywords: recruitment, selection, employee performance
PENGARUH FREE CASH FLOW, LEVERAGE, KOMPOSISI DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Perbankan yang Go Public di Bursa Efek Indonesia) Cahyani, Wahyu Budi; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study aims to examine the effect of free cash flow, leverage, the composition of the board of commissioners and institutional ownership on earnings management. The sample used in this study is a banking company listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling uses a purposive sampling method. Obtained the number of samples in this study as many as 20 companies over 3 (three) years, so the number of observations is 60 and testing using multiple linear regression. The results showed that free cash flow had a significant negative effect on earnings management, leverage had a significant positive effect on earnings management, and the composition of the board of commissioners and institutional ownership had a non-significant negative effect on earnings management. Determination test results show that free cash flow, leverage, the composition of the board of commissioners and institutional ownership which is an independent variable is able to explain earnings management as the dependent variable by 20.8%, while the remaining 79.2% is influenced by other factors outside the model research that was not examined in this study. Keyword :  Free Cash Flow, Leverage, Board of Commissioners Composition,            Institutional Ownership, Profit Management
PERAN KOMITMEN AFEKTIF DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA SDM Atmaja, Hanung Eka; Ratnawati, Shinta
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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In achieving organizational goals, human resources have a very important role in addition to other resources that the organization has. Study of organizational behavior suggests there are three determinants of behavior in organizations, namely individuals, groups, and structures. The third effect was studied on the organization with the aim to apply knowledge to improve effectiveness in an organization.To assess the quality of existing human resources can be measured by employee performance. Organizations must believe that to achieve excellence it is necessary to seek the highest individual performance, one of which is through affective commitment and organizational citizenship behavior. Keywords: HRM Performance, Affective Commitment, Organizational Citizenship Behavior
IMPLEMENTASI KEPEMIMPINAN KENEGARAWANAN DALAM PEMAJUAN KEPEMIMPINAN NASIONAL Sudiarso, Aries; Tuasikal, Husein
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This research aims to review the implementation of national leadership in statesmanship leadership indonesian president to run for the leadership of their ir. Was up to the leadership of president dr .S.B yudhoyono , especially in statesmanship of leadership in the national leadership. Of statesmanship leadership to operated who found the concept of regeneration leadership, education and training of legal certainty and the leadership and government institutions. Of the three leadership conception statesmanship leaderships do attempt to implementation national leadership to the furtherance of which made statesmanship leadership must be able to follow any change of progress in the field of national leadership .Shall be a national of leadership needs to be answered by the leader of the country. When this was conducted then happen to the steady improvement of national leadership and able to answered all the global dynamic. Keywords : Statesmanship Leadership and National leadership
ANALISIS KINERJA PELAYANAN RUMAH SAKIT UMUM DAERAH XYZ Ayuningrum, Niken; Al Rachmat, Ryan; Dini, Maya
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study aims to to analyze the achievement of the performance of the service the district general hospital xyz , as a hospital public service board , the hospital management xyz wanted increase of starting from the quality of facilities and an increase in service facilities and the development of human resources and didn’t forget of an increase in their quality and performance hospital services .In this case the achievement of the performance of the service in terms of two services activity for inpatient or outpatient treatment , to support this secondary data as to the main databank-obtained of a publication at the website of the hospital and to the direct observation of .Based on the performance of the service six indicators of: Bed Occupancy Rate (BOR), Turn OverInterval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), dan Net Date Rate (NDR). Results showing that the achievement of the performance of the service the hospital suffering an accelerated greenhouse xyz an increase in in the period 2006 to 2013  - 2017.  Keyword : performance, service, hospital, BLU

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