cover
Contact Name
Andreas Rengga
Contact Email
garuda@apji.org
Phone
+6289682151476
Journal Mail Official
info@nusanipa.ac.id
Editorial Address
Jl. Kesehatan No. 3, Maumere 86111 - Nusa Tenggara Timur
Location
Kab. sikka,
Nusa tenggara timur
INDONESIA
Pusat Publikasi Ilmu Manajemen
Published by Universitas Nusa Nipa
ISSN : 30254396     EISSN : 3025440X     DOI : 10.59603
Core Subject : Economy, Science,
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
Articles 262 Documents
Pengaruh Perilaku Kerja Inovatif Dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Dinas Tenaga Kerja Dan Transmigrasi Kabupaten Sikka Oro, Agnes Putri; Imanuel Wellem; Jawa, Yohanes C. S. Moan
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 3 (2026): Juli: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Univ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i3.1589

Abstract

This study aims to: (1) describe Employee Performance, Innovative Work Behavior, and Work Motivation at the Manpower and Transmigration Office of Sikka Regency; and (2) analyze the effects of Innovative Work Behavior and Work Motivation on Employee Performance. The population of this study consisted of all employees of the office, totaling 24 people. Given the relatively small population size, the entire population was used as the sample (saturated sampling/census), resulting in 24 respondents. Data were collected through a Likert-scale questionnaire and analyzed using descriptive analysis and inferential analysis with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach using SmartPLS. The results of the descriptive analysis indicate that Employee Performance, Innovative Work Behavior, and Work Motivation were all categorized as good. Hypothesis testing shows that Innovative Work Behavior has a positive and significant effect on Employee Performance (path coefficient = 0.474; t-statistic = 3.289; p-value = 0.001), and Work Motivation also has a positive and significant effect on Employee Performance (path coefficient = 0.491; t-statistic = 3.983; p-value = 0.000). Both variables explain 77.1% of the variation in Employee Performance (R-square = 0.771).
Analisis Penggunaan Metode Activity Based Costing (ABC) sebagai Alternatif dalam Menentukan Tarif SPP pada TKK Yos Sudarso Kamilus De Relis Igo Masan; Wilhelmina Mitan; Wihelmina M. Yulia Jaeng
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 3 (2026): Juli: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Univ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i3.1591

Abstract

This study aims to analyze the method used to determine the tuition fee (SPP) at TKK Yos Sudarso and to calculate the tuition fee using the Activity-Based Costing (ABC) method as an alternative approach for determining educational costs more accurately. This study employs a quantitative descriptive method with a case study approach. Data were collected through observation, interviews, and documentation, and were analyzed by identifying activities, classifying costs into activity cost pools, determining cost drivers, calculating cost driver rates, allocating costs to each activity, and determining tuition fees based on the Activity-Based Costing method. The results show that the method used by TKK Yos Sudarso to determine tuition fees still applies a traditional approach based on the allocation of fixed and variable costs, which does not accurately reflect resource consumption by each activity. The calculation using the Activity-Based Costing method resulted in a monthly tuition fee of IDR 354,522 for Group A and IDR 327,704 for Group B. These results indicate that the Activity-Based Costing method can provide more accurate, objective, and relevant cost information because costs are allocated based on the activities that consume resources. Therefore, the Activity-Based Costing method can be used as an alternative approach for determining tuition fees at TKK Yos Sudarso and can serve as a basis for more appropriate decision-making in managing educational costs.