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Medikonis
Published by Sekolah Tinggi Ilmu Ekonomi Tamansiswa
ISSN : 20870418     EISSN : 2723648X     DOI : https://doi.org/10.52659/medikonis.v12i1.26
Core Subject : Economy,
Economics, Econometrics & Finance
Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA DENGAN MEDIASI KOMITMEN PADA KARYAWAN PERGURUAN TAMANSISWA BANJARNEGARA lusaputra, fadhil ghani; suryani, Ratna
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.92

Abstract

Peneliti dilakukan dengan mengunakan Metode yang digunakan dalam pendekatan kuantitatif . Penelitian ini menggunakan Pendekatan kuantitatif dapat menganalisis mengukur tingkat keberhasilan dalam pengaruh Kompetensi dan kompensasi terhadap kinerja karyawan melalui mediasi komitmen. Waktu Penelitian dan lokasi Penelitian Penelitian dilaksanakan di bulan Desember 2022 sampai dengan bulan April 2023 Dan Lokasi penelitian di Perguruan Tamansiswa Banjarnegara. Metode Pengambilan Sample Metode pengambilan sampel digunakan adalah Sampling Jenuh merupakan teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Hal ini sering digunakan bila jumlah populasi digunakan semua sebagai sampel penelitian, atau penelitian yang ingin membuat generalisasi dengan kesalahan yang sangat kecil. Istilah sampel jenuh adalah sensus, dimana semua anggota populasi dijadikan sampel. (Sugiyono, 85 : 85, 2008). Jadi sampel penelitian adalah 98 Karyawan di Perguruan Tamansiswa Banjarnegara. Metodologi penelitian menggunakan Analisis Jalur (Path Analisis) dengan menggunakan SEM dengan intervening variabel. Rumusan masalah penelitian ini adalah: “Masih rendahnya kinerja karyawan Perguruan Tamansiswa Banjarnegara” Tujuan Penelitian antara lain : Untuk menguji dan menganalisis pengaruh Kompetensi terhadap kinerja karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Kompensasi terhadap kinerja karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Kompetensi terhadap komitmen karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Kompensasi terhadap komitmen karyawan di Perguruan Tamansiswa Banjarnegara; Untuk menguji dan menganalisis pengaruh Komitmen terhadap kinerja karyawan di Perguruan Tamansiswa Banjarnegara; Berdasarkan hasil penelitian dan pembahasan Pengaruh kompetensi, kompensasi terhadap Kinerja karyawan dengan Mediasi kepuasan kerja maka dapat diambil beberapa kesimpulan sebagai berikut : Kompetensi memiliki pengaruh langsung positif dan signifikan terhadap kinerja pada Karyawan Perguruan Tamansiswa Banjarnegara. , Kompensasi berpengaruh langsung positif dan signifikan terhadap kinerja pada Karyawan Perguruan Tamansiswa Banjarnegara. Kompentensi berpengaruh langsung positif dan signfikan terhadap Komitmen pada Karyawan Perguruan Tamansiswa Banjarnegara,Kompensasi pengaruh langsung positif dan signifikan terhadap Komitmen pada Karyawan Perguruan Tamansiswa Banjarnegara, Komitmen memiliki pengaruh langsung positif dan signifikan terhadap kinerja Karyawan Perguruan Tamansiswa Banjarnegara.,Komitmen memediasi hubungan Kompentensi terhadap kinerja Karyawan. , Komitmen memediasi hubungan Kompensasi terhadap kinerja Karyawan. Saran-saran kepada pihak-pihak yang berhubungan Kinerja Karyawan Perguruan Tamansiswa Banjarnegara disarankan antara lain : Pihak karyawan senantisasi meningkatkan kompetensi dengan mengikuti pelatihan, diklat dan pengembangan karir sehingga kinerja karyawan dapat meningkatkan kepuasan para Pengguna Perguruan tamansiswa Banjarnegara Pihak lembaga dalam meningkatan kompensasi dapat dilakukan dengan cara antara lain: (a) memberikan gaji, dan insitif sesuai dengan kinerja karyawan, memberi reward atas prestasi karyawan yang diraih, dan mempertahankan kesejahteraan yang baik, melakukan motivasi yang berkala, dan memberikan kesempatan yang lebih luas untuk promosi pada pegawainya agar pegawai lebih meningkatkan kinerjanya dan menguntungkan bagi instansi. Bagi pihak akademik antara laian hasil penelitian ini diharapkan menjadi sumber rujukan dan sebagai sumbangsih penambah wawasan dalam mengembangkan lembaga agar menjadi lebih baik.
STUDI EMPIRIS EDUKASI MANAJEMEN BENCANA TANAH LONGSOR DI KABUPATEN BANJARNEGARA Lustono, Lustono; Bahtyar, Khafid Nur; Saputra, Andi Wahyu
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.93

Abstract

ABSTRACT Landslides are a serious threat to the community in Banjarnegara Regency, Indonesia. The mountainous topography is one of the main factors contributing to the occurrence of landslides. To reduce the impact of this disaster, an effective approach through education related to landslide disaster management is crucially needed. This research aims to investigate the results of education on landslide disaster management in Banjarnegara Regency. This research uses interview methods with community leaders, village officials, and government representatives who are related to the experience, perception, and actions concerning the implemented education program in Banjarnegara Regency. The analysis method involves steps such as data transcription, identification of themes, and analysis to understand the messages conveyed in the data. The results of the research show that there has been an increase in knowledge and awareness of the community after participating in the education program. The informants demonstrate a better understanding of the dangers of landslides, prevention measures, and emergency actions to be taken during and after a landslide disaster.
MENINGKATKAN MINAT BERWIRAUSAHA MELALUI E-COMMERCE, EKSPEKTASI PENDAPATAN DAN MODAL USAHA PADA MAHASISWA PERGURUAN TINGGI DI BANJARNEGARA Maesaroh, Siti; Asri, Yuliana Nur; Hayati, Sri
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.94

Abstract

ABSTRACT The imbalance between the number of jobs and the growth of the productive age population which bring out unemployment, and bachelor graduates contribute 14 percent of it. The research were held in STIE Tamansiswa Banjarnegara and STIMIK Tunas Bangsa Banjarnegara. This study aims to determine the effect of e-commerce, income expectations and business fund toward entrepreneurship interest among collage students in Banjarnegara. This research uses quantitavive methods. Data collection was carried out using a questionnaire and given to a sample of 90 students. The sampling technique in this study used a stratified random sampling method. Data analysis using multiple linear regression. Data analysis techniques in research using validity and reliability test with Cronbach’s Alpha. The classic assumption test includes the normality test, heteroscedasticity test and multicollinearity test. The results of the study show that partiall and simultaneously e-commerce, income expectations and business fund have an effect on entrepreneurial interest. This is evidenced by the calculation results of the SPSS application program, which obtained an Adjusted R Square value of 57.5% while the remaining 42.5% is influenced by other variables. The researcher's suggestion is that students need to increase their interest in entrepreneurship through e-commerce, income expectations and business fund to reduce the unemployment rate of undergraduate graduates.
Pengaruh Trust, Service Quality Dan Perceived Enjoyment Terhadap Impulsive Buying Pada Live Streaming Melalui Platform Media Sosial Dan E-Commerce Agustintia, Dwinda; Putra, Okka
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.96

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh trust, service quality dan perceived enjoyment terhadap impulsive buying pada live streaming melalui platform media sosial dan e-commerce. Metode yang digunakan adalah metodologi penelitian kuantitatif. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan convenience sampling. Jumlah sampel penelitian sebanyak 190 responden. Konsumen yang berbelanja online dan rutin menonton live streaming akan menjadi subjek dan kriteria yang digunakan sebagai responden dalam penelitian ini. Hasil penelitian menunjukkan bahwa trust dan perceived enjoyment berpengaruh positif terhadap impulsive buying pada live streaming melalui platform media sosial dan e-commerce. Dan service quality berpengaruh negatif terhadap impulsive buying pada live streaming melalui platform media sosial dan e-commerce. Besarnya pengaruh variabel trust, service quality dan perceived enjoyment terhadap impulsive buying adalah sebesar 39,2%, sedangkan sisanya dipengaruhi diluar variabel penelitian.
PENGARUH LEVERAGE, CASH FLOW OPERATION, KEPUTUSAN INVESTASI DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Wismawati, Wahyu
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.97

Abstract

This research is entitled The Effect of Leverage, Cash Flow Operation, Investment Decisions and Accounting Conservatism on Profit Quality in Empirical Studies in Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019. This study aims to determine the effect of financial performance, investment decisions and accounting conservatism on earnings quality. This study uses secondary data derived from annual reports or financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2015-2019 which have been audited by an independent auditor. The population in this study is 120 with a sample size of 24 companies for 5 years. The method used in determining the number of samples is purposive sampling. Regression analysis in this study using multiple linear regression. Hypothesis testing in this study uses the t test, F test and test. The results of this study indicate that leverage and investment decisions have no effect on earnings quality. Meanwhile, cash flow operations and accounting conservatism affect earnings quality. The results of multiple linear regression analysis showed an adjusted . value of 0.056 or 5.6%. This shows that the level of the relationship between leverage, cash flow operations, investment decisions and accounting conservatism on earnings quality is 5.6% and the remaining 94.4% is explained by other variables outside the research model.
TAX AVOIDANCE DIPENGARUHI PROFITABILITY, LEVERAGE, COMPANY SIZE, CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGY SUB SEKTOR COAL PRODUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Prayogi, Ilham; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.98

Abstract

ABSTRACK Tax evasion is an unauthorized attempt to reduce the tax burden by violating applicable laws. On the other hand, tax avoidance is a legitimate effort to reduce the tax burden by exploiting existing legal loopholes. Several factors can affect a company's tax obligations, including the level of Profitability, leverage, company size, and corporate social responsibility (CSR), as well as other factors. In this study, the authors chose companies in the energy sector, especially the coal production subsector, because companies in that sector are significant tax contributors in Indonesia. Therefore, the authors hypothesize that tax avoidance efforts will increase, which has implications for lower tax avoidance rates. The purpose of this study is to examine the effect of Profitability, leverage, company size, and corporate social responsibility (CSR) on tax avoidance. This research is a quantitative descriptive study that uses pre-existing data. The study population consisted of 40 companies. Sampling was carried out purposively, by selecting 24 companies as research samples. The analysis method used in this study is Multiple Linear Regression, and SPSS software is used as an auxiliary tool in conducting data analysis. The results showed a partial relationship that Profitability, company size, corporate social responsibility have a positive effect on tax avoidance, and leverage has a negative effect on tax avoidance. Based on the results of the study, it shows that the variables of Profitability, leverage, company size, and corporate social responsibility (CSR) affect tax avoidance with an R square percentage of 56.1%.
Balanced Scorecard BALANCED SCORECARD UNTUK MENGUKUR KINERJA KOPERASI PARIWISATA (KOPARI) “SAPTA PESONA” KABUPATEN BANJARNEGARA Kasih, Veilla Anggoro; Hefiana, Fera; Wiratno, Adi
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.105

Abstract

This study aims to measure the financial and non-financial performance of the Tourism Cooperative (KOPARI) "Sapta Pesona" Banjarnegara Regency comprehensively using the balanced scorecard method. This balanced scorecard method helps measure and evaluate the performance of cooperatives from the perspectives of finance, members, internal business processes, and learning and growth. The research is a qualitative study with data collection techniques using questionnaires, observation, and document analysis. The results showed that the performance of the cooperative as measured from a financial perspective using the profitability ratio was in the good category, the poor category in the liquidity ratio, and the very good category in the solvency ratio. Meanwhile, based on the measurement of the customer perspective, internal business process perspective, and learning and growth perspective, KOPARI Sapta Pesona Banjarnegara Regency is included in the good category. Thus the performance of KOPARI Sapta Pesona Banjarnegara which is reviewed using a non-financial perspective is good, and the financial perspective still needs to be improved and paid attention to. Keywords: Balance Scorecard, Cooperative, Financial Perspective
Pengaruh Ketersediaan Produk Dan Word Of Mouth Terhadap Keputusan Pembelian Pada Konsumen CV. Alisa suryaniningsih, Suryaniningsih; Nurlaeli, Fenti; Yolanda, Silvi Yulis
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.106

Abstract

Purchase decisions are influenced by several factors, including product availability and word of mouth. This study aims to determine the effect of product availability and word of mouth on purchasing decisions on consumers CV. Alisa.The population in this study are consumers of CV. Alisa and the sample used the slovin formula totaling 97 respondents. Data collection techniques using a questionnaire. The analytical tool used is descriptive analysis. Data processing was carried out using the SPSS Statics Version 26.0 computer software program. The results showed that partially product availability has a positive and significant effect on purchasing decisions while word of mouth has no significant effect on purchasing decisions. The results of the simultaneous analysis of product availability and word of mouth have no significant effect on purchasing decisions at CV. Alisa. Company suggestions to improve service so that consumers are more confident in buying products at CV.Alisa. and companies are expected to pay more attention to the intended marketing channels, so that they are in line with business characteristics.
PENGARUH KOORDINASI, JOB DESCRIPTION (DESKRIPSI PEKERJAAN) DAN TEAMWORK (KERJASAMA TIM) TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA DINAS SOSIAL KOTA BIMA YULIANA, YULIANA; APRIANTI, KARTIN; IRAWAN, IKBAL
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.107

Abstract

Work effectiveness is a balance or optimal approach to achieving goals, abilities and utilization of human energy. This research aims to determine the effect of coordination, job description and teamwork on the work effectiveness of employees at the Bima City Social Service. The sample in this study was 30 ASN with the sampling technique being purposive sampling. Data collection techniques using observation, literature study and questionnaires. The data analysis technique uses multiple linear regression analysis. The results of the research show that coordination, job description and teamwork affect the work effectiveness of employees at the Bima City Social Service simultaneously.
FAKTOR-FAKTOR MODERATING KEUNGGULAN KOMPETITIF UMKM PADA MASA COVID-19 Supriatin, Dyah
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.108

Abstract

ABSTRACT The economy reaps substantial benefits from the contributions of micro, small, and medium enterprises (MSMEs). Despite their pivotal role in sustaining the national economy during the 2008 global financial crisis, where they generated employment and diversified exports beyond oil and gas, MSMEs in Indonesia have faced their most severe setback with the advent of Covid-19. Navigating through market upheavals now requires the adaptability of MSMEs, given the growing consumer demand for innovative products. The competitiveness and marketing efficacy of MSMEs hinge on their market and entrepreneurial orientations. This research endeavors to ascertain the significant impact of market and entrepreneurial orientations on company performance amid the pandemic, and to what extent these orientations exert influence. A total of 104 MSME participants were involved in the study, with SEM PLS employed as the methodology. The findings underscore that a focus on the market correlates with an increased likelihood of business success. Additionally, a positive relationship exists between competitive advantage and business performance, with no moderation observed in the connections between market orientation, entrepreneurial orientation, and business performance by competitive advantage.

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