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INDONESIA
Journal of Economics and Business UBS
Published by UniSadhuGuna Business School
ISSN : 23028025     EISSN : 27747042     DOI : 10.52644
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics & Business UBS adalah jurnal yang diterbitkan sebulan sekali oleh STIE UniSadhuGuna. Jurnal Indonesia Sosial Sains akan menerbitkan artikel ilmiah dalam lingkup ilmu sosial dan ekonomi. Artikel yang diterbitkan adalah artikel dari penelitian, studi atau studi ilmiah kritis dan komprehensif tentang isu-isu penting dan terkini atau ulasan buku-buku ilmiah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,072 Documents
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Performance Analysis of Employees of the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology Dicky Martono; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.669

Abstract

The aim of this research is to describe the performance of employees of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology. The research method used is descriptive qualitative research with observations and in-depth interviews. The results of the research are: Overall it is appropriate, but there is still work overlap that occurs. However, they have carried out their duties in accordance with their main duties and functions as well as their respective authorities in carrying out their work so that it is clear what is being done. There are supporting factors including leadership as a work partner. Provide encouragement and direction. Giving awards. Create a comfortable workplace. Be a role model for employees. Leadership must be truly accountable, because the leadership's responsibility is very important and determines the high and low levels of employee work results, as well as employee performance and morale. The inhibiting factors include a lack of increased discipline and a lack of management of organizational culture development. The strategy for improving employee performance at the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology is by planning an organizational program, namely the process of planning, organizing, leading and controlling the efforts of organizational members as well as utilizing all organizational resources in order to achieve organizational goals. has been determined by the leadership.
Analysis of the Effectiveness of Education and Training For Employees in Improving Performance in the Directorate General of Teachers and Educational Personnel of the Ministry of Education, Culture, Research and Technology Evi Susilowati; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.670

Abstract

The aim of this research is to determine and analyze the effectiveness of employee education and training and the inhibiting and supporting factors as well as the strategies of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology in improving employee performance through the effectiveness of education and training. The research method uses descriptive qualitative methods. The research instrument was conducting in-depth interviews and documentation. The results of the research illustrate that the effectiveness of education and training for employees of the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology regularly carries out training for all employees and this is effective in increasing knowledge and skills as measured through goals and objectives, trainers, training materials , the training methods and training participants have taken these aspects into account, the implementation has been returned to their respective fields so that they raise themes that are very useful in increasing employee competence in carrying out their duties. The speakers also come from academies, as well as technical experts who are truly competent in their fields. The education and training carried out also maximizes participants, so that all employees get the same opportunities. There are several inhibiting factors, including limited infrastructure at the training venue so that participants feel uncomfortable with the limited facilities available, in addition to inappropriate time management. The supports include employee motivation in participating in education and training, the desire to develop knowledge, skills and expertise as well as strategies in improving employee performance at the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology through the effectiveness of education and training, namely by choosing a theme. training that is appropriate to the employee's field and duties, prioritizing employees whose performance is less than optimal or below standard, competency-based training, and conducting re-learning with all employees after the implementation of education and training in order to improve skills and foster a good sense of enthusiasm for employees.
pengaruh profitabilitas, struktur modal, dan ukuran perusahaan pada nilai perusahaan (Studi Pada Perusahaan Telekomunikasi) I Made Artha Sucita; Ni Made Dwi Ratnadi
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.671

Abstract

Pentingnya nilai perusahaan dalam pengukuran kinerja perusahan dapat mempengaruhi perkembangan perusahaan. Pengukuran variabel bebas profitabilitas menggunakan ROE, variabel bebas struktur modal menggunakan DER, dan variabel bebas ukuran perusahaan menggunakan total aset. Variabel terikat, atau nilai perusahaan, diukur dengan menggunakan PBV. Keseluruhan populasi adalah sampel karena mengadopsi non probability sampling yakni sampling jenuh sehingga jumlahnya sebanyak 91 data observasi. Analisis regresi linier berganda dimanfaatkan untuk menganalisis riset ini. Hasil analisis menunjukan bahwa profitabilitas, struktur modal dan ukuran perusahaan mampu menyumbang pengaruh pada nilai perusahaan secara positif. Implikasi penelitian menunjukan profitabiltas, struktur modal dan ukuran perusahaan menentukan nilai perusahaan telekomunikasi di Indonesia.
The Role of Leadership in Forming Organizational Culture Within the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology Natal Manurung; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.672

Abstract

The aim of this research is to determine and analyze the role of leaders in shaping organizational culture within the Directorate General of Teachers and Education Personnel of the Ministry of Education, Culture, Research and Technology and to look at supporting and inhibiting factors as well as strategies for improving organizational culture within the Directorate General of Teachers. and Education Personnel from the Ministry of Education, Culture, Research and Technology. This research was conducted using a descriptive qualitative approach method. Primary data sources (data that can be obtained from interviews) and secondary (data obtained and reading sources). The results of the research are that the role of leaders in forming an organizational culture which is measured through being innovative, results-oriented, oriented to all employee interests and detail-oriented in tasks is running according to the rules set in the organization and each employee carries out individual performance indicators as the output of their routine work. Supporting factors include a disciplined attitude that each employee has, understanding the action program and vision and mission of the organization, good communication between leaders and work partners in achieving results, building motivation of leaders and subordinates, administrative processes as performance assessments for each employee. However, the inhibiting factors are that there is no awareness regarding work discipline, there is no employee commitment in carrying out their duties and functions, not all employees fully understand the vision and mission of the organization, there are still high school education so that a work system has not been developed systematically and there is a lack of employee motivation. in increasing competence. The strategy used to improve organizational culture is to create a uniform understanding of the organization's vision and mission using activities such as training or workshops, building training to improve employee competency, building a measurable and transparent reward and punishment system and evaluating the results of employee performance and output. which is done.
Implementasi Sistem Manajemen Akuntansi dalam Pengambilan Keputusan Risa Nurmala Dewi; Windhy Puspitasari
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.673

Abstract

Sistem informasi manajemen merupakan hal terpenting dalam suatu perusahaan. Sistem informasi manajemen ini dapat dijadikan sebagai dasar pengambilan keputusan. Sistem informasi akuntansi dibagi menjadi dua yakni untuk pihak internal dan pihak eksternal. Pada sistem informasi akuntansi internal disebut dengan sistem manajemen akuntansi yang berisi berbagai informasi dan nantinya berperan membantu seorang manajer dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui implementasi sistem manajemen akuntansi dalam pengambilan keputusan. Penelitian ini menggunakan metode deskriptif untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa implementasi sistem manajemen akuntansi untuk pengambilan keputusan dalam organisasi sangat penting karena sistem tersebut menyediakan informasi yang diperlukan oleh manajemen untuk perencanaan, pengendalian, evaluasi, dan pengambilan keputusan. Informasi akuntansi manajemen membantu manajemen dalam menghitung biaya, mengevaluasi kinerja, mengidentifikasi peluang perbaikan, dan memilih strategi yang paling masuk akal untuk pertumbuhan dan kelangsungan hidup perusahaan. Sistem informasi akuntansi manajemen juga membantu dalam menganalisis kondisi keuangan perusahaan, menyediakan informasi untuk keperluan pajak, dan mendukung fungsi-fungsi manajerial lainnya seperti produksi, pemasaran, manajemen sumber daya manusia, dan perencanaan strategis. Dengan adanya sistem informasi akuntansi yang baik, organisasi dapat mengevaluasi kinerja, memprediksi masa depan, dan mengambil keputusan yang tepat untuk mencapai tujuan mereka.
Pengaruh Risiko Sistematik, Tingkat Kepemilikan Saham, dan Company Growth Terhadap Internet Financial Reporting Violani Mega Putri; Tri Utami Lestari
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.674

Abstract

Internet sangat berguna bagi pengguna dalam segala hal. Internet muncul sebagai suatu alternatif yang lebih baik sebagai media pelaporan keuangan. Pelaporan keuangan melalui internet (Internet Financial Reporting) diharapkan mampu meningkatkan komunikasi perusahaan dengan stakeholder, shareholder dan pihak-pihak lain yang berkaitan, khususnya investor. Dengan adanya informasi tentang perusahaan di setiap website yang dimiliki perusahaan mendukung para investor untuk mengetahui lebih detail tentang informasi perusahaan tersebut. Penelitian ini bertujuan untuk menganalisis beberapa faktor yang dapat memengaruhi Internet Financial Reporting secara simultan dan parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Faktor tersebut meliputi dari risiko sistematik, tingkat kepemilikan saham, dan company growth. Populasi pada penelitian ini menggunakan 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 23 dengan total sampel sebanyak 115. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis yang digunakan adalah regresi data panel dengan penggunaan SPSS versi 29 dalam mengolah data. Data yang diteliti berupa data sekunder dan teknik pengumpulan data yang digunakan berupa studi kepustakaan dan dokumentasi. Hasil penelitian menunjukkan terdapat pengaruh antara risiko sistematik terhadap internet financial reporting, sementara itu kepemilikan saham dan company growth tidak berpengaruh terhadap internet financial reporting.
Analisis Pengaruh Implementasi Sistem Manajemen Akuntansi Berkelanjutan Terhadap Kinerja SDM Windhy Puspitasari; Risa Nurmala Dewi
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.685

Abstract

Sistem akuntansi berkelanjutan digunakan untuk mengukur dan melaporkan kinerja keuangan dan non-keuangan perusahaan dengan cara yang lebih holistik, yang mencerminkan dampak yang dihasilkan pada masyarakat, lingkungan, dan karyawan serta mencakup pertimbangan ekonomi, sosial, dan lingkungan dalam sebuah organisasi. Selain itu, ada SDM yang memiliki peran penting dalam organisasi sehingga perlunya penelitian mengenai kaitan antara sistem manajemen akuntansi berkelanjutan dengan kinerja SDM. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem manajemen akuntansi berkelanjutan terhadap kinerja SDM. Penelitian ini menggunakan metode deskriptif yang digunakan untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa praktik akuntansi berkelanjutan membantu organisasi untuk mempertimbangkan dampak ekonomi, lingkungan, dan sosial dari keputusan bisnis, yang pada gilirannya dapat menciptakan karyawan yang lebih berkomitmen, termotivasi, dan berkinerja tinggi. Dengan demikian, dapat disimpulkan bahwa dengan implementasi manajemen berkelanjutan yang baik berpengaruh terhadap kinerja SDM dan mendorong keberlanjutan organisasi secara keseluruhan.
MC Kinsey 7S Frame Work Approach Method to the Effectiveness of Organizational Performance in the Directorate of Preschool Teachers and Community Education Ministry of Education, Culture, Research and Technology Andini Oktafiany; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.686

Abstract

Organizational effectiveness is the level of accuracy or success of an organization in formulating clear goals, realizing household budgets, managing individual activities in the organization in the form of standard operational procedures, obtaining organizational members who are in accordance with their roles, duties, functions and activities. to achieve organizational goals. The aim of this research is to find out: a) a description of the organizational effectiveness of the Directorate of Early Childhood and Community Education Teachers. b) influencing factors and efforts made to increase effectiveness in the Directorate of Early Childhood and Community Education. The research method uses a qualitative descriptive case study design. Qualitative research is defined as a type of research whose findings are not obtained through statistical procedures or other forms of calculation. Based on the results of the research that has been carried out, it can be concluded that: 1) From the results of the research, the picture of organizational effectiveness in the Directorate of Early Childhood Teachers and Community Education is that each section has carried out its duties and functions as expected. job descriptions, so that organizational goals can be achieved well. 2) Factors that influence the effectiveness of organizational performance in the Directorate of Early Childhood Teachers and Community Education include human resources; Leadership and Employee Competencies. 3) Efforts made to increase the effectiveness of organizational performance at the Directorate of Early Childhood Teachers and Community Education are Empowerment; Teamwork, Developing Abilities, and Motivation.
at the Directorate General of Teachers and Educational Personnel Ministry of Education, Culture, Research and Technology Aswin Asrul Sani; Veithzal Rivai Zainal; Azis Hakim
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.687

Abstract

Public services are an important task that cannot be ignored by local governments, because if the service component stagnates, it is almost certain that all sectors will be affected. Therefore, there needs to be good planning and even need to formulate service standards for the community in accordance with the authority given by the central government to regional governments. One of the service improvements that needs to be carried out by local governments is improving services in the education sector. This research was carried out at the Directorate General of Teachers and Education Personnel. In this research, it was carried out using qualitative descriptive research, namely describing the condition of the object to be studied. Descriptive research obtains a systematic, factual and accurate picture of the facts, characteristics and relationships between the phenomena being investigated. In this research, the object to be studied is the implementation of service quality in the field of education at the Directorate General of Teachers and Education Personnel. Data collection techniques in this research were observation, interviews and documentation. Human qualities in an agency are realized by the employees themselves in carrying out their daily tasks, such as loyalty to the agency, relationships with customers, cooperation with other employees, group work experience, cooperative relationships between work units, and commitment to realizing strategic decisions. By realizing good quality human resources in their daily tasks, agencies can have intangible assets that have influence. The Directorate General of Teachers and Education Personnel must maintain or further improve the quality of service provided by the Directorate General of Teachers and Education Personnel by establishing good relations between fellow employees, superiors and subordinates and vice versa.
Membangun Strategi Keunggulan Bersaing Pada Bisnis Konstruksi Studi Kasus: PT Nindya Karya (Persero) Bangun Arifanto; Paulus Wardoyo; Indarto Indarto
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.688

Abstract

Penelitian ini bertujuan untuk mengidentifikasi alasan perusahaan belum bisa masuk 3 (tiga) besar dan menganalisis serta membangun strategi kompetitif dalam menciptakan keunggulan bersaing dalam bisnis konstruksi. Penelitian ini dilakukan dengan metode deskriptif kualitatif. Hasil penelitian ini menunjukan bahwa alasan belum masuk 3 (tiga) besar adalah karena keterlambatan dalam bersaing secara kompetitif dengan kompetitor, kemudian dalam membangun strategi kompetitif setelah melihat kondisi internal dan eksternal dilakukan analisis daya tarik pasar serta daya saing perusahaan menunjukan bahwa sektor sumber daya air adalah sektor yang paling potensial. Pada analisis persaingan Porter menunjukan semua faktor tinggi, kecuali ancaman produk pengganti yang rendah. Pada analisis SWOT perusahaan berada pada kuadran 1 (satu) strategi growth. Kesimpulannya strategi keunggulan bersaing yang tercipta adalah penetrasi pasar segmen besar, pengembangan produk/ diversifikasi bisnis, meningkatkan efisiensi dan produktivitas, meningkatkan estimating proyek, transformasi digital teknologi, membangun sistem digital terintegrasi supply chain, meningkatkan kapasitas keuangan, peningkatan produktifitas SDM.

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