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JMLEB
Published by Universitas Lakidende Unaaha
ISSN : 2303369X     EISSN : 27157377     DOI : https://doi.org/10.0721/jmleb.v1i1
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation
Jurnal ini merupakan jurnal ilmiah yang menitikberatkan pada pengembangan Ilmu Manajemen pada umumnya. Sesuai dengan namanya, jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu manajemen, dengan memberikan informasi-informasi praktis hasil pemikiran dan penelitian para pakar manajemen dalam bidang: Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasional Manajemen Transportasi dan Logistik Manajemen Packaging Produk.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 19 Documents
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PENGARUH DISIPLIN KERJA DAN TINGKAT PENDIDIKAN TERHADAP KINERJA PEGAWAI DINAS PERTANIAN KABUPATEN KONAWE Irham Natsir K
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 1 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i1.45

Abstract

The purpose of this study was to determine the Effect of Work Discipline and Education Level on Employee Performance at the Agriculture Service Office of Konawe Regency. Operationally the work discipline variable is measured by three indicators, the education level variable is measured by four indicators and the performance variable is measured by four indicators. The population in this study amounted to 26 employees of the Konawe District agriculture office, with the sampling technique using saturated sample techniques. Data taken from questionnaires distributed to respondents. Analysis of the data used in this study are: multiple regression test, t test, F test, normality test and the determinant coefficient test. The results of the study concluded, that (1). Work discipline and education level simultaneously have positive and significant effect on employee performance, this is indicated by the acquisition of F test value of 0,000 <0.05. (2). Work discipline has a positive and significant effect on employee performance as indicated by the acquisition of t-test (partial) 0.032 <0.05. (3) education level partially has a positive and significant effect on employee performance, this is indicated by the value of Sig.0,021 <0.05
EFISIENSI PENGGUNAAN MODAL TERHADAP PROFITABILITAS PADA PT SARANA SINAR SULAWESI MAKASSAR Gazali, Agus Umar
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.46

Abstract

The purpose of this research is to know the efficiency of the capital use of PT Sarana Sinar Sulawesi in improving its profitability. The analytical methods used are Weighted Average Cost of Capital (WACC), Leverage and Profitability Ratio Analysis. The results of the analysis show that the use of Capital PT Sarana Sinar Sulawesi has not been efficient in achieving its profitability due to the Weighted Average Cost of Capital of larger companies when compared to Return On Investment, where WACC from year to year is unstable. This is due to the Company's Cost of Debt and Cost of Equity increasing and decreasing eachs. While roi decreased due to decreased Net Profit Margin.
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Otomotif & Komponen yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018) Masyaili
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.47

Abstract

This study aims to determine the effect of profitability, liquidity, sales growth, firm size and institutional ownership on debt policy on automotif and component company in BEI 2014-2018 period. This study used a methods multiple regression data analysis. The results showed that in partial profitability and liquidity variables have no influence on debt policy while variable sales growth, firm size and institutional ownership have influence on debt policy on automotif and component company. Simultaneously, the variable profitability, liquidity, sales growth, firm size and institutional ownership have influence on debt policy on automotif and component company
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL Misnawati
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.55

Abstract

This research was conducted to determine the calculation of the cost of goods manufactured and the selling price according to the company, the full costing method and the variable costing method. The results of this study indicate that there are differences in the results of the calculation of the cost of goods manufactured and the selling price carried out between the company method with the full costing method and the variable costing method. The calculation using the company method yields a production cost of Rp. 3,231,000 with a selling price of Rp. 4,000,000, while according to the full costing method the cost of production is Rp. 3,571,551 with a selling price of Rp. 4,535,869 and according to the variable costing method The cost of production is Rp. 3,225,384 with a selling price of Rp. 4,096,238. The difference is because the calculations made by the company have not recognized all costs related to the production process. This study concludes that the calculation of the cost of production and the selling price by the company is not right, because it does not enter costs properly
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (Studi pada Karyawan Bagian Produksi PT. Karmand Mitra Andalan Surabaya) Dewi Talli
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.56

Abstract

This research aims to explain the effect of partial work motivation on employee performance, the effect of the work environment partially on employee performance, work motivation and the work environment simultaneously on employee performance. The study was an explanatory research with a quantitative approach, with 50 respondents using saturated sampling. Descriptive data analysis techniques with multiple linear regression analysis. Results showed that work motivation had a significant effect on employee performance with a t significance value of 0.000 smaller than α = 0.05 (0.000 < 0.05) with a regression coefficient of 0.636. The work environment had a significant impact on employee performance with a t significance value of 0.013 smaller than α = 0.05 (0.013 > 0.05) with a regression coefficient of 0.226. Work motivation and work environment simultaneously have a significant effect on employee performance with a significance value of F of 0.000 smaller than α = 0.05 (0.000 < 0.05) and able to contribute to a work performance variable of 0.660 or 66%. The remaining 34% were affected by other variables not studied in the study
PENGARUH BUDAYA ORGANISASI, KOMITMEN KERJA DAN KEPUASAN KERJA TERHADAP MOTIVASI PEGAWAI DI KANTOR DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU ATAP KABUPATEN BANTAENG Suhaeni Syamsuddin
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.57

Abstract

This research aims to find out and analize the influence of organizational culture, work commitment and job satisfaction simultaneously on employee motivation, organizational cultural influence, work commitment and job satisfaction participating in the motivation of employees in the Office of The Office of Investment and Integrated One-Stop Service of Bantaeng Regency. The sample used the saturated method of 45 employee respondents. The method of data analysis used is multiple linear regression analysis. The results of the analysis showed that organizational culture, work commitment and job satisfaction were influenced together on employee motivation and organizational culture, work commitment and job satisfaction that influenced the motivation of employees in the Office of Investment and Integrated One-Stop Service of Bantaeng Regency
PENGARUH DISIPLIN KERJA, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN KONAWE Heriswanto
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.58

Abstract

This research aims to determine the influence of work discipline, leadership style and organizational commitment to the performance of employees of konawe district' labor and transmigration office. The population in this study was all civil servants in the Konawe County Labor and Transmigration Department, the withdrawal of samples using saturated sample techniques so that the study sample numbered 46 respondents. The method of analysis used in this study is multiple linear regression analysis. The results of this study showed that the variables of work discipline have no effect on employee performance, while the leadership style variables and organizational commitments affect employee performance in the Konawe District Labor and Transmigration Office
AKUNTANSI INTERNASIONAL: PENGARUH BUDAYA TERHADAP SISTEM AKUNTANSI Ilham Z. Salle
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.59

Abstract

International accounting is accounting for international transactions. The environment in which the company operates will have an impact on financial reporting and disclosure. One aspect of the environment is culture. Culture is the most powerful environmental factor affecting a country's accounting system as well as how individuals in that country use accounting information. Cultural influence on the accounting system is an issue that many academics and practitioners talk about. Even the issue concerns whether culture affects accounting or vice versa. Many experts offer cultural and accounting relationship theory frameworks such as Gray and Hofstede. Tests on the framework of this theory have also been done a lot. The test results concluded the results were mixed but overall the framework of Gray and Hofstede theory is still relevant even useful in designing international accounting standards in addition to being used by investors in mapping cultures and disclosures in various countries.
PENGARUH PEMBERDAYAAN SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI PADA KANTOR BKKBN PERWAKILAN PROVINSI SULAWESI SELATAN Andi Firdania
Jurnal Manajemen Lakidende: Economic & Business Vol 8 No 2 (2020): Jurnal Manajemen Lakidende Economic & Business
Publisher : FEB Universitas Lakidende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0721/jmleb.v8i2.60

Abstract

The purpose of this research is to find out how to know the effect of human resource empowerment on the performance of BKKBN Office Employees representative of South Sulawesi Province. The population of this study is BKKBN office employee representative of South Sulawesi Province, sample numbering 37. This research is explanatory research, intending to explain the causal relationship between research variables and test pre-formulated hypotheses. Data retrieval instruments use documentation, questionnaires, and direct observations that are then analyzed using simple linear correlations. The result of the study obtained is that the implementation of empowerment assessment in employees has excellent criteria. While the performance of employees is also with very good criteria.

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