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BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 304 Documents
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Pengaruh Work Environment, Ethical Leadership, Organizational Citizenship Behavior dan Work Stress terhadap Employee Performance pada Karyawan Perusahaan Otomotif di Jakarta Timur Harahap, Farhan Hamzah; Baliartati, Beta Oki
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9162

Abstract

This study aims to analyze the effect of work environment, ethical leadership, organizational citizenship behavior, and work stress on employee performance at Automotive company employees in East Jakarta. Data was collected from 178 respondents only in the marketing division and service division of Automotive companies in East Jakarta, using non-probability sampling and using purposive sampling techniques with the data collection method used was population. Data analysis used descriptive statistics by finding the average using SPSS version 25, as well as multiple regression analysis for hypothesis testing using SPSS version 25. Previously the instrument had been tested using validity and reliability tests where all statement items were valid and reliable. The research results show that the work environment has a positive effect on employee performance, ethical leadership has a positive effect on employee performance, organizational citizenship behavior has a positive effect on employee performance, and work stress has a negative effect on employee performance. Managerial implications in research, companies need to better facilitate the equipment that employees need to do their work, supervisors at Automotive companies in East Jakarta need to provide more examples of how to do things the right way in terms of ethics, companies need to tell their employees not to take time off work if they don't necessary, and companies need to provide tasks that suit employee abilities. Keywords: Employee Performance, Ethical Leadership, Organizational Citizenship Behavior , Work Environment, Work Stress.
Pengaruh Iklim Organisasi Dimediasi Etos Kerja terhadap Efektifitas Kerja Karyawan pada PT. XXX Bekasi Adiningsih, Nur Fadilah; Yunita, Tyna; Jumawan, Jumawan
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate whether the Organizational Climate influences Employee Work Effectiveness mediated through Work Ethic at PT. XXX. The study employs a quantitative method, gathering data through questionnaire distribution among 108 employees. Smart-PLS 3.0 is used for data analysis. Results indicate that, partially, organizational climate significantly affects employee work effectiveness (t-value = 2.725 > t-table = 1.96, p-value = 0.005 < 0.05). Organizational climate also influences work ethic (t-value = 11.418 > t-table = 1.96, p-value = 0.000 < 0.05). Work ethic has a significant impact on employee work effectiveness (t-value = 3.683 > t-table = 1.96, p-value = 0.005 < 0.05). The mediation of work ethic on the relationship between organizational climate and employee work effectiveness is supported (t-value = 1.945 < t-table = 1.96, p-value = 0.001 > 0.05). In summary, organizational climate a This research aims to investigate whether the Organizational Climate influences Employee Work Effectiveness mediated through Work Ethic at PT. XXX. The study employs a quantitative method, gathering data through questionnaire distribution among 108 employees. Smart-PLS 3.0 is used for data analysis. Results indicate that, partially, organizational climate significantly affects employee work effectiveness (t-value = 2.725 > t-table = 1.96, p-value = 0.005 < 0.05). Organizational climate also influences work ethic (t-value = 11.418 > t-table = 1.96, p-value = 0.000 < 0.05). Work ethic has a significant impact on employee work effectiveness (t-value = 3.683 > t-table = 1.96, p-value = 0.005 < 0.05). The mediation of work ethic on the relationship between organizational climate and employee work effectiveness is supported (t-value = 1.945 < t-table = 1.96, p-value = 0.001 > 0.05). In summary, organizational climate affects employee work effectiveness, organizational climate influences work ethic, work ethic affects employee work effectiveness, and the mediating role of work ethic in the relationship between organizational climate and employee work effectiveness is established. Keywords: , Employee Work Effectiveness, Organizational Climate, Work Ethic. ffects employee work effectiveness, organizational climate influences work ethic, work ethic affects employee work effectiveness, and the mediating role of work ethic in the relationship between organizational climate and employee work effectiveness is established. Keywords: , Employee Work Effectiveness, Organizational Climate, Work Ethic.
Peran Agency Theory Terkait Manajemen Risiko Kredit dalam Upaya Meminimalisir Kredit Bermasalah pada KSP Kopdit Obor Mas Kanca Pasar Alok Chuesta, Rosamunda N. Bella; Sanga, Konstantinus P; Gheta, Antonius P.K
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9215

Abstract

The aim of this research is to determine and analyze the role of agency theory related to credit risk management in efforts minimize problem loans at KSP Kopdit Obor Mas Kanca Pasar Alok. Research data was obtained through direct interviews with Pasar Alok branch managers, observation and documentation. This type of research is descriptive qualitative. The research results show that the analysis of the development of non-performing loans at the Kopdit Obor Mas Kanca Pasar Alok Savings and Loans Cooperative can generally be said to be tending to decline. The increase in non-performing loans from 2019 – 2023. This is caused by an unstable economic situation which ultimately causes people and companies' income to decrease so that customers are in arrears and is also a result of bad character until the time that has been discovered. Keywords: Agency Theory, Cooperatives, Risk Management, Non-Performing Loans
Pengelolaan Dana Desa Melalui Prinsip Good Village Governance di Desa Suci Kecamatan Karangpawitan Kabupaten Garut Aprilia, Suci; Susanti, Elisa
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9221

Abstract

This research discusses the management of village funds conducted by the Desa Suci government through the principle of Good Village Governance. The purpose of this study is to describe how Village Fund Management is carried out by the Government of Desa Suci in order to realize optimal village fund management through the application of the principles of Good Village Governance in Desa Suci. The theory used is the theory of Good Village Governance from Haris Fauzi (2023) in theory states the embodiment of Good Village Governance in village financial management through the principles of transparency, participation, and accountability. This study used descriptive qualitative methods. Data collection was used through interviews with the village government, the village consultative body (BPD), village assistants, and TAPMD of 10 people. The results of this study indicate that the management of village funds conducted by the Government of Desa Suci is good but still not optimal. Transparency conducted by the Government of Desa Suci using information media in the form of websites, Billboards, information distributed by each hamlet through RT and RW groups. The embodiment of participation in the form of community aspirations by holding deliberations, and involving the community in the implementation of activities. Accountability carried out by the Government of the sacred village from the planning stage to the accountability stage by conducting village fund management in accordance with procedures, accountable management through reports to the government on it and the village community. Although the management of funds by the Desa Suci government is good, there are still obstacles, namely from the condition of the community, the low capacity of the village apparatus, changing policies and regulations, and limited village funds to realize the needs of the community. Keywords: Accountability, Participation, Transparency, Village Fund, Good Village governance.
Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Koneksi Politik sebagai Variabel Pemoderasi Ahada, Nuris Alifianti; Cristy, Melisabeth; Lastanti, Hexana Sri
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9222

Abstract

This research aims to determine the influence of ownership structure on audit quality with political connections as a moderating variable. The ownership structure is a representation of GCG (Good Corporate Governance) which is proxied by Institutional Ownership, Foreign Ownership, Family Ownership and Blockholder Ownership. This research uses descriptive quantitative methods. The sampling technique uses a purposive sampling method with the samples used in this research being banking companies listed on the Indonesia Stock Exchange (BEI) with research data from 2020 to 2022. The data collection technique is carried out using secondary data in the form of data originating from the company's financial reports. which is listed on the Indonesian Stock Exchange (BEI). The results of this study show that Institutional Ownership and Foreign Ownership have no effect on Audit Quality while Family Ownership and Blockholder Ownership have a positive effect on Audit Quality. And for Political Connections successfully moderated the influence of Foreign Ownership and Blockholder Ownership on Audit Quality. However, it was unsuccessful in moderating the effect of Institutional Ownership and Family Ownership on Audit Quality. Keywords: Audit Quality, Ownership Structure, Political Connections.
Pengaruh Siklus Hidup Perusahaan, Board Size, Sales Growth, Dividend Payment dan Research and Development Expenditure terhadap Cash Holding Hidayah, Choirunina; Puspitasari, Windhy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9244

Abstract

This research aims to analyze the influence of the company's life cycle, board size, sales growth, dividend payment, and research and development expenditure on cash holding. The data used in this study are secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample was selected using purposive sampling, resulting in 25 companies as samples. The data analysis method used for hypothesis testing is multiple linear regression using SPSS software. The research results indicate that the Company's Life Cycle has a positive influence on Cash Holding, while Board Size, Sales Growth, Dividend Payment, and Research and Development Expenditure have a negative influence on Cash Holding. This research is expected to be considered by management and investors to pay attention to the company's life cycle, board size, sales growth, dividend payment, and research and development in order to maintain cash holding stability and minimize losses. Keywords: Board Size, Cash Holding, Company Life Cycle, Dividend Payment, Research And Development Expenditure, Sales Growth.
Pengaruh Authentic Leadership, Information Management, Organizational Identification dan Knowledge Management terhadap Job Performance pada PT. Hino di Jakarta Timur dan Jawa Timur Putra, Dimas Baskoro; Emilisa, Netania; Baliartati, Beta Oki
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9252

Abstract

This research aims to analyze the influence of Authentic Leadership, Information Management, Organizational Identification and Knowledge Management on Job Performance at PT. HINO in East Jakarta and East Java. Data was collected from 178 PT respondents. HINO in East Jakarta and East Java with the data collection technique used is sample. Data analysis used descriptive statistics by finding the average using SPSS version 26, as well as multiple regression analysis for hypothesis testing using SPSS version 26. Previously the instrument had been tested using validity and reliability tests in which all statement items were valid and reliable. The research results show that Authentic Leadership has a positive effect on Job performance, Information Management has a positive effect on Job Performance, Organizational Identification has a positive effect on Job performance, and Knowledge Management has a positive effect on Job performance. The managerial implication of this research is that managers make employees feel comfortable at work and provide advice to employees about their work (Authentic Leadership). And managers can help new employees adapt to new jobs for new employees by sharing information and experiences with old employees so that new employees at PT. Hino feel helped in their work (Information Management) and can also be more helpful to employees. feel ownership of the company (Organizational Identification). Apart from that, managers must help employees to gain more knowledge about old and new jobs and the company's competitors in the market (Knowledge Management). Lastly, managers must help get new information about work and employees believe that by always getting new information about their work they can maintain employee work performance so they don't miss out on new information (Job performance). Keywords: Authentic Leadership, Information Management, Organizational Identification, Knowledge Management, Job Performance.
Pengaruh Women on Board of Commisioner, Women on Board of Director, Sales Growth dan Board Size, terhadap Financial Distress Ohandi, Jenifer Fitriani; Puspitasari, Windhy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9259

Abstract

This research aims to determine the condition of financial distress and how women on the Board of Commissioners, Women on the Board of Directors, Sales Growth and Board Size influence financial distress using the Altman Z-Score analysis model. The population studied came from the LQ45 company listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period and samples were taken using a purposive sampling method so that the total number of data studied was 92 samples. This data is taken from the company's financial reports and annual reports which are availableon the BEl website or each company's website. There were several tests carried out inthis research. namely the normality test. classical assumption deviation test, and hypothesis testing. The results of this test show that Women on the Board of Commissioners have no effect on Financial Distress, then Women on the Board of Directors have a positive effect on Financial Distress, while Sales Growth has no effect on Financial Distress and Board Size has a positive effect on Financial Distress. Keywords: Financial Distress, Sales Growth dan Board Size, Women on Board of Commissioner, Women on Board of Director.
Pengaruh Pendidikan, Pelatihan dan Komitmen Organisasi terhadap Kinerja Karyawan Universitas Muhammadiyah Jember Salsabila, Azza Aulia; Izzudin, Ahmad; Nursaidah, Nursaidah
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9267

Abstract

This research was conducted to determine the influence of education, training and organizational commitment on employee performance at Muhamadiyah University Jember (UNMUH Jember). This research uses a quantitative method with a purposive sampling method of 199 respondents, using an electronic survey distributed to employees at the Muhammadiyah University of Jember. The data analysis used is the multiple linear regression test, partial test (t test), and coefficient of determination test (R2). And the results of the analysis using SPSS version 25 show that the education variable has a significant effect on employee performance, while training and organizational commitment do not have a significant effect on employee performance. Keywords: Education, Employee Performance, Organizational Commitment, Training.
Penerapan Pajak Bunga Deposito Berjangka pada Pusat Koperasi Kredit Swadaya Utama Sania, Sania; Dince, Maria Nona; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Credit cooperatives are also referred to as savings and loan cooperatives, savings and loan cooperatives are non-bank financial institutions in charge of providing services, in the form of deposits and other savings, income from stock and securities transactions in the form of loans and money storage for members. Based on Article 4 paragraph (2) of Law of the Republic of Indonesia Number 7 of 1983, and now Article 4 paragraph 2 of Law Number 36 of 2008. In its regulations, it is determined that on other income on the stock exchange, income from the transfer of property in the form of land and / or buildings and certain other income, the imposition of taxes is regulated by Government Regulations. The research method used is the Comparative Quantitative method. The results and conclusions of this study are that this study investigates the application of term deposit interest tax at the Main Self-Help Credit Cooperative Center. Inpractice, the Main Self-Help Credit Cooperative Center does not apply Final Income Tax Article 4 Paragraph 2 to Time Deposits at a rate of 10% but applies Article 23 Income Tax at a rate of 15%, this is due to the application of the interest tax rate on time deposits in the deposit depository cooperative is a legal entity not an individual. Keywords : Income Tax article 4 (2) on deposit interest, Savings and Loans Cooperative, Time Deposit,

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