Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi
Jurnal Benefita Online ISSN: 2477-7862 focuses on economic development, business, and accounting research. Jurnal Benefita is issued periodically on February July and October. It is issued by LLDIKTI Wilayah 10 supported by universities that share the same interest in improving research on economics.
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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA KARYAWAN PADA PT. ASPACINDO KEDATON MOTOR KANDIS KABUPATEN SIAK ]]>
<![CDATA[Syafrina, Nova]]>
<![CDATA[ Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i3.3004
<![CDATA[This research was conducted at PT. Aspacindo Kedaton Motor Kandis Siak District. This study was conducted to determine what factors that affect job satisfaction at employees of PT. Aspacindo Kedaton Motor Kandis Siak District. Population in this research is all employees at PT. Aspacindo Kedaton Motor Kandis of Siak Regency is 48 people. The sampling technique in this study is census, that is all the population is sampled. So the number of samples in this study as many as 48 people. Data analysis used in this research is test of reliability, multiple linear regression, coefficient of determination test. While testing hypothesis used F test and t test. The results of this study are simultaneously employee factors and job factors have a significant effect on job satisfaction at PT. Aspacindo Kedaton Motor Kandis Siak District with a significance level of 0.000 is smaller than 0.05. While the partial factor of employees has a significant effect on job satisfaction at PT. Aspacindo Kedaton Motor Kandis Siak District with a significance level of 0.000 is smaller than 0.05. Job factors have no significant effect on employee job satisfaction at PT. Aspacindo Kedaton Motor Kandis Siak Regency with significance level 0,235 bigger than 0,05.Penelitian ini dilakukan di PT. Aspacindo Kedaton Motor Kandis Kabupaten Siak. Penelitian ini dilakukan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kepuasan kerja pada karyawan PT. Aspacindo Kedaton Motor Kandis Kabupaten Siak. Populasi dalam penelitian ini adalah seluruh karyawan pada PT. Aspacindo Kedaton Motor Kandis Kabupaten Siak berjumlah 48 orang. Teknik pengambilan sampel dalam penelitian ini adalah sensus, yaitu semua populasi dijadikan sampel. Sehingga jumlah sampel dalam penelitian ini sebanyak 48 orang. Analisis data yang digunakan dalam penelitian ini adalah uji reliabilitas, regresi linear berganda, uji koefisien determinasi. Sedangkan pengujian hipotesis digunakan uji F dan uji t. Hasil penelitian ini adalah secara simultan faktor karyawan dan faktor pekerjaan berpengaruh signifikan terhadap kepuasan kerja pada PT. Aspacindo Kedaton Motor Kandis Kabupaten Siak dengan tingkat signifikasi 0,000 lebih kecil dari 0,05. Sedangkan secara parsial faktor karyawan berpengaruh signifikan terhadap kepuasan kerja pada PT. Aspacindo Kedaton Motor Kandis Kabupaten Siak dengan tingkat signifikasi 0,000 lebih kecil dari 0,05. Faktor pekerjaan berpengaruh tidak signifikan terhadap kepuasan kerja karyawan pada PT. Aspacindo Kedaton Motor Kandis Kabupaten Siak dengan tingkat signifikasi 0,235 lebih besar dari 0,05.]]>
<![CDATA[STRATEGI PEMASARAN SMARTPHONE OPPO DI KOTA PADANG ]]>
<![CDATA[Yanti, Budi]]>;
<![CDATA[Yonaldi, Sepris]]>
<![CDATA[ Jurnal Benefita Vol 2, No 1 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i1.1032
<![CDATA[This study aims to determine the effect of four marketing mix variables partially and simultaneously on purchasing decisions Oppo smartphone in Padang. This study uses descriptive quantitative techniques and accidental sampling survey with a sample of 100 respondents. results of the study explains, that is significantly positively Product variables influencing purchase decision variables Smartphone Oppo products in Padang with sig. The resulting 0,000 less than the significance value (0.05), significantly positively influence the variable variable price product purchase decisions Smartphone Oppo in the city of Padang with sig. produced by 0,023 less than the significance value (0.05), that variable does not affect the distribution of the product purchase decision variables Smartphone Oppo in the city of Padang with sig. generated at 0.232 greater than the significance value (0.05), and the variable does not affect the distribution of the product purchase decision variables Smartphone Oppo in the city of Padang with sig. generated at 0, 663 is greater than the significance value (0.05). with sig is 0,000 less than the value of 0.05 that is on the analysis of F test shows that the product strategy, pricing, distribution and prmosi simultaneously own a significant influence on consumer purchasing decisions on Smartphone Oppo in the city of Padang.]]>
<![CDATA[PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Defitri, Siska Yulia]]>
<![CDATA[ Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i1.2376
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dewi, Aminar Sutra]]>;
<![CDATA[Sari, Desfriana]]>;
<![CDATA[Abaharis, Henryanto]]>
<![CDATA[ Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i3.3530
<![CDATA[The composition of the board commissioners able to make an effective contribution to the outcome of the process of preparing qualified financial statements or possibly avoiding fraudulent financial statements. This study aims to empirically test the influence of the composition of independent board of commissioner on the performance, size of the board of commissioner to financial performance, board of commissioner education background on financial performance. The selected research object is a manufacturing company listed in Indonesia Stock Exchange period 2014- 2016. Sample selection using purposive sampling method. The method of analysis used in this study is compound linear regression. The results showed that the composition of the Board of Independent Commissioner had a positive and significant impact on the company's financial performance, the size of the board of commissioner had a negative and insignificant effect on the Company's Financial Performance and the education background of the board of commissioner had a negative but insignificant effect on the financial performance of the company Komposisi dewan komisaris dapat memberikan kontribusi yangefektif terhadap hasil dari proses penyusunan laporan keuangan yang berkualitas atau kemungkin terhindar dari kecurangan laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komposisi dewan komisaris independen terhadap kinerja, ukuran dewan komisaris terhadap kinerja keuangan, latar belakang pendidikan dewan komisaris terhadap kinerja keuangan. Objek penelitian yang dipilih adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014- 2016. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komposisi dewan Komisaris Independen berpengaruhpositif dan signifikan terhadap kinerja keuangan perusahaan, ukuran dewan komisaris berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan perusahaan dan latar belakang pendidikan dewan komisaris berpengaruh negatif namun tidak signifikan terhadap kinerja keuangan perusahaan.]]>
<![CDATA[ANALISIS AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI DAN DIAKUISISI TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Edi, Edi]]>
<![CDATA[ Jurnal Benefita Vol 1, No 3 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v1i3.1434
<![CDATA[Penelitian ini bertujuan untuk mengetahui dampak akuisisi pada perusahaan pengakuisisi maupun yang diakuisisi terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini berupa rasio earning per share (EPS), return on capital employment (ROCE), debt equity ratio (DER), current ratio (CR), dan interest coverage ratio (ICR).Sampel dari penelitian ini terdiri dari 79 perusahaan pengakuisisi dan 33 perusahaan diakuisisi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2003-2011 yang dipilih dengan menggunakan metode purposive sampling.Data digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang terdaftar di BEI. Penelitian ini menggunakan metode paired sample t-test untuk menganalisa uji beda dua sampel berpasangan. Program SPSS (Statistical Package for the Social Science) versi 20 yang digunakan dalam pengujian penelitian ini.Hasil dari penelitian ini menunjukkan bahwa setelah melakukan aksi pengakuisisi dan aksi diakuisisi variabel earning per share (EPS), return on capital employment (ROCE), debt equity ratio (DER), current ratio (CR), dan interest coverage ratio (ICR) tidak mempunyai pengaruh signifikan terhadap kedua aksi tersebut antara pengakuisisi dan maupun yang diakuisisi.]]>
<![CDATA[ANALISIS FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DI BADAN KEUANGAN DAERAH PEMERINTAH PROVINSI SUMATERA BARAT ]]>
<![CDATA[Yulistia, Yulistia]]>;
<![CDATA[Yanti, Novi]]>;
<![CDATA[Purwasih, Ika]]>
<![CDATA[ Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i3.2444
<![CDATA[This study aims to determine the effect of behavioral organization in the measure by training, clarity of purpose, and superior to the regional financial accounting system. Research sample is 30 respondent people have authority including civil servants who work in the financial sector in a body of regional financial the goverment province of West Sumatera . Data used are primary data obtained through questionare dissemination of research. In this research study variable grouped into two categories. The first independent variable consisted of the organization as measured by behavioral training, clarity of purpose and superior support. The second is the dependent variable is the area of financial accounting systems. To perform hypothesis testing is used in quantitative data analysis methods. Hypothesis test equipment used in the process of testing hypothesis is multiple regression model, statistical f-testand statistical t-test. Based on result of testing hypothesis was found that training did not significantly influence regional financial accounting system. The second hypothesis testing results show that the clarity of purpose did not significanlyt effect the usefulness of the area of financial accounting system, the third hypothesis testing result indicate that support employer significant effect on the area of financial accounting system usability, while the fourth hypothesis testing result show that the training, clarity of purpose, and supervisor support a significant effect on the financial accounting system in a body of regional financial the goverment province of west sumatera.Penelitian ini bertujuan untuk mengetahui pengaruh keperilakuan organiasi yang diukur dengan pelatihan, kejelasan tujuan, dan dukungan atasan terhadap sistem akuntansi keuangan daerah. Penelitian dilakukan kepada 30 orang responden yang mempunyai wewenang dalam bidang keuangan di Badan Keuangan Daerah Pemerintah Provinsi Sumatera Barat. Data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuisioner penelitian. Di dalam penelitian ini dikelompokkan variabel penelitian ke dalam dua kategori. Pertama variabel independen yang terdiri dari keperilakuan organisasi yang diukur dengan pelatihan, kejelasan tujuan, dan dukungan atasan. Kedua adalah variabel dependen yaitu sistem akunatansi keuangan daerah. Untuk melakukan pengujian hipotesis maka digunakan metode analisis data secara kuantitatif. Alat uji hipotesis yang digunakan dalam proses pengujian hipotesis adalah model regresi linear berganda, uji f-statistik dan uji t-statistik. Berdasarkan hasil pengujian hipotesis pertama ditemukan bahwa pelatihan tidak berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan daerah. Hasil pengujian hipotesis kedua menunjukkan bahwa kejelasan tujuan tidak berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan daerah. Hasil pengujian hipotesis ketiga menunjukkan bahwa dukungan atasan berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan daerah, sedangkan hasil pengujian hipotesis keempat menunjukkan bahwa pelatihan, kejelasan tujuan, dan dukungan atasan berpengaruh signifikan terhadap kegunaan sistem akuntansi keuangan di Badan Keuangan Daerah Pemerintah Provinsi Sumatera Barat.]]>
<![CDATA[STRATEGI PENGEMBANGAN SULAM BAYANG ]]>
<![CDATA[Marlius, Doni]]>;
<![CDATA[Putra, Rino Dwi]]>
<![CDATA[ Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i2.3494
<![CDATA[This research was conducted using descriptive method to analyze and interpret the condition or condition of shadow embroidery industry barung barung balantai so that policy can be taken. The result of this research is shadow embroidery artisans must maximize social media for promotion, improve good relationship with local government in the form of continuous cooperation in order to maximize the existing potential in the shadow embroidery, utilize existing skilled manpower to do the coaching on the craftsmen so that the amount increases to increase production capacity and there is cutting time in the work, cooperating with other industries that support shadow embroidery such as bags, shoes, etc. through local government, making a joint container or a kind of shadow embroidery union can be a cooperative institution, marketing institutions or other institutions, increasing skill of craftsmen in processing materials embroidery and skill from the owner in managing his group facing competition with other products, as well as increasing the use of technology in the design and development of motives.Penelitian ini dilakukan menggunakan metode deskriptif untuk menganalisis dan menginterprestasikan keadaan atau kondisi industri sulam bayangan barung barung balantai sehingga dapat diambil kebijakan. Hasil penelitian ini pengrajin sulam bayangan harus memaksimalkan media sosial untuk promosi, meningkatkan hubungan baik dengan pemerintah daerah berupa kerjasama yang kontinue guna memaksimalkan potensi yang ada pada sulam bayangan, memanfaatkan tenaga terampil yang ada untuk melakukan pembinaan pada pengrajin sehingga jumlahnya bertambah agar kapasitas produksi meningkat dan ada pemangkasan waktu dalam pengerjaan, menjalin kerjasama dengan industri lain yang mendukung sulam bayangan seperti tas, sepatu, dll melalui pemerintah daerah, membuat wadah bersama atau semacam persatuan sulam bayangan bisa berupa lembaga koperasi, lembaga pemasaran ataupun lembaga lainnya, meningkatkan skill pengrajin dalam mengolah bahan sulam dan skill dari pemilik dalam mengelola kelompoknya menghadapi persaingan dengan produk lain, serta meningkatkan penggunaan teknologi dalam desain dan pengembangan motif.]]>
<![CDATA[KARAKTERISTIK INDIVIDU, KARAKTERISTIK PEKERJAAN DAN KARAKTERISTIK ORGANISASI PENGARUHNYA TERHADAP KEPUASAN KERJA PEGAWAI ]]>
<![CDATA[Kamela, Ice]]>
<![CDATA[ Jurnal Benefita Vol 1, No 1 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v1i1.902
<![CDATA[The paradigm of public sector management has been shifted from new public management (NPM) to public value management (PVM). Public value management focused on how to build the relationship with the society as constituent of government. Therefore, every aspect of the management, including human resources management, has to be revisited, such as job satisfaction. Thus, this study aim to investigate the relationship between Individual, Job and organization characteristic on Job Satisfaction in public sector organization. By using 38 respondents working in the Dinas Pariwisata Ekonomi Kreatif Pemuda dan Olahraga Kaupaten Pesisir Selatan. The hypoteses test used quantitative analyssys mhetods through of multiple linear regrassion.The find that individual and job characteristic has a positive significant relationship with job satisfaction. While Organization characteristic has not significant with job satisfaction. In addition, this finding indicate that two-factor theory partially can explain this phenomena. Therefore, the evidence from this study suggest that organization has to improve individual and job characteristics in order to get the higher job satisfaction among employees. tion, this finding indicate that haracteristic has a positive significant relationship with job ssatisfcation. sektor le (h Keyword : individual characteristics, job characteristics, organizational characteristic job satisfaction.]]>
<![CDATA[PEMASARAN INTERNAL DAN KUALITAS PELAYANAN TERHADAP KEPUASAN MAHASISWA STIE SAKTI ALAM KERINCI ]]>
<![CDATA[Budaya, Indra]]>
<![CDATA[ Jurnal Benefita Vol 2, No 2 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i2.1065
<![CDATA[Internal marketing that properly done would have an impact on service quality, which furthercould increase customer satisfaction and customer loyalty. The aim of this research was to determine how much influence application internal marketing and service qualitywithcustomer satisfaction on STIE Sakti Alam Kerinci.This research used quantitative method since researcher wanted to determine the measurement of X and Y variable. Population in this study is 153 people. Sampling technique used is a probability sampling with using accidental sampling. Data analysis techniques in this study ismultiple regresion analysis and coefficient of determination analysis.Questionaires were used as a tool in data collection method. The findings show that all hypothesis were proved to be significant internal marketing and service qualitywith customer satisfaction on STIE Sakti Alam Kerinci. The implies that Y = 68,051 + 0,083 X1 + 0,062 X2. ttable is 2,006 with using (α = 5%).Internal marketing has t count3,717 and customer satisfaction has t count 2,026. Ftable is 3,06and has t count 4,787. Internal marketing and service qualityas simultan influence positive and significance tocustomer satisfaction on STIE Sakti Alam Kerinci.]]>
<![CDATA[PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU ]]>
<![CDATA[Nanda, Satria Tri]]>
<![CDATA[ Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i2.2891
<![CDATA[This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvementt, planning and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.]]>
