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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 16 Documents
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PENGARUH HUMAN RELATION, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. NASMOCO KARANGJATI SEMARANG Nabila Nada Oktaviana; Sutrisno; Ratih Hesty Utami P
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.48

Abstract

The purpose of this study is to analyze human relations, work discipline and job satisfaction on employee performance at PT. Nasmoco Karangjati branch and the sample of this study were 72 respondents. This data collection by distributing questionnaires through online surveys. The data analysis technique used is Multiple Linear Regression. The result of this study is that human relations has no effect on employee performance. It can be seen based on the regression analysis that the human relations variable shows a significant value of 0.456, so H1 is thus rejected. Work discipline has no positive effect on employee performance. It can be seen based on the regression analysis that the work discipline variable shows a significant value of 0.486, so H2 is thus rejected. Job satisfaction has a positive effect on employee performance. It can be seen based on the regression analysis that the variable job satisfaction shows a significant value of 0.001, so H3 is accepted. Abstrak Tujuan penelitian ini adalah menganalisis human relation, disiplin kerja dan kepuasan kerja terhadap kinerja karyawan di PT. Nasmoco cabang Karangjati dan sampel penelitian ini sebanyak 72 responden. Pengumpulan data ini dengan cara menyebar kuesioner melalui survey online. Teknik analisis data yang digunakan yaitu Regresi Linier Berganda. Hasil penelitian ini adalah  human relation tidak berpengaruh terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel human relation menunjukan nilai signifikan 0,456, maka dengan demikian H1 di tolak. Disiplin kerja tidak  berpengaruh positif terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel disiplin kerja menunjukkan nilai signifikan 0,486, maka dengan demikian H2 ditolak. Kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Hal ini dapat dilihat berdasarkan analisis regresi bahwa variabel kepuasan kerja menunjukkan nilai signifikan 0,001,  maka dengan demikian H3 diterima
PENGARUH PERSEPSI KUALITAS, PERSEPSI HARGA, DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN MELALUI BRAND IMAGE Alfi Afriana Akhyani
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.51

Abstract

This research examines the Food and Beverage Products of Demak Regency MSMEs. This study aims to influence perceived quality, perceived price, and Digital Marketing on purchasing decisions through Brand Image in Demak Regency MSMEs. The research method in this research is quantitative research method. The population in this study were all consumers of food and beverage products for MSMEs in Demak Regency, while the sample in this study were 150 consumers. Determination of the sample size using the proprability sampling technique method and selecting respondents using purposive sampling technique. Data analysis in this study used the SmartPLS version 3 program. The data analysis technique used is the Structural Equation Modeling (SEM) equation model. The results of the analysis and discussion show that the perceived quality variable affects brand image, perceived price affects brand image, Digital Marketing affects brand image, perceived quality affects purchasing decisions on Demak Regency MSME Food and Beverage Products which are mediated by brand image, perceived price affects purchasing decisions on Demak Regency MSME Food and Beverage Products which are mediated by brand image, and Digital Marketing affects purchasing decisions on Demak Regency MSME Food and Beverage Products which are mediated by brand image. Abstrak Penelitian ini mengkaji Produk Makanan dan Minuman UMKM Kabupaten Demak. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kualitas, persepsi harga, dan Digital Marketing terhadap keputusan pembelian melalui Brand Image pada UMKM Kabupaten Demak. Metode penelitian dalam penelitian ini adalah metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh konsumen produk makanan dan minuman UMKM di Kabupaten Demak, sedangkan sampel dalam penelitian ini adalah 150 konsumen. Penentuan besar sampel menggunakan metode teknik proprability sampling dan pemilihan responden menggunakan teknik purposive sampling. Analisis data pada penelitian ini menggunakan program SmartPLS versi 3. Teknik analisis data yang digunakan adalah model persamaan Structural Equation Modeling (SEM). Hasil analisis dan pembahasan menunjukkan bahwa variabel persepsi kualitas berpengaruh terhadap brand image, persepsi harga berpengaruh terhadap brand image, Digital Marketing berpengaruh terhadap brand image, persepsi kualitas berpengaruh terhadap keputusan pembelian pada Produk Makanan dan Minuman UMKM Kabupaten Demak yang dimediasi oleh brand image, persepsi harga mempengaruhi keputusan pembelian pada Produk UMKM Makanan dan Minuman Kabupaten Demak yang dimediasi oleh brand image, dan Digital Marketing mempengaruhi keputusan pembelian pada Produk Makanan dan Minuman UMKM Kabupaten Demak yang dimediasi oleh brand image.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, EFEKTIVITAS KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA DINAS PELAYANAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN PEMALANG) Dwi Cahyaningtias; Ratih Hesty Utami P; Rita Meiriyanti
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.55

Abstract

This study aims to determine the influence of Human Resource Capacity, Work Effectiveness and Work Environment on Employee Performance at the Investment Service and One Stop Integrated Service in Pemalang Regency. This research uses quantitative research methods. The population in this study were all employees, totaling 63 respondents. Meanwhile, the sampling technique used a saturated sample of 63 respondents. The data analysis technique used in this study is multiple linear analysis techniques. The primary data that has been obtained is then processed using the IBM SPSS Statistics Version 25 data analysis tool. The results of this study indicate that the capacity of Human Resources has a significant positive effect on employee performance seen by a test of 2.146 and a significance of 0.036 <0.05. Work effectiveness has a significant positive effect on employee performance seen by the t test of 8.148 and a significance of 0.000 <0.05. The work environment has a positive and significant effect on employee performance as seen by the t-test of 3.304 and a significance value of 0.02 <0.05. Human Resource Capacity, Work Effectiveness, and Work Environment have a positive and significant effect on Employee Performance. Simultaneously, it can be seen from the F test that the calculated F value is 37,995 and a significance value of 0.000 <0.05. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Kapasitas Sumber Daya Manusia, Efektivitas Kerja dan Lingkungn Kerja terhadap Kinerja Karyawan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Pemalang. Peneliian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan yang berjumlah 63 responden. Sedangkan teknik pengambilan sampel menggunakan sampel jenuh sebanyak 63 responden. Teknik analisis data yang digunakan dalam penelitian ini yairu teknik analisis linear berganda. Data primer yang telah diperoleh kemudian diolah menggunakan alat analisi data IBM SPSS Statistics Version 25. Hasil penelitian ini menunjukan bahwa kapasitas Sumber Daya Manusia berpengaruh positif signifikan terhadap kinerja karyawan dilihat uji sebesar 2,146 dan signifikansi sebesar 0,036 < 0,05. Efektivitas kerja berpengaruh positif signifikan terhadap kinerja karyawan dilihat uji t  sebesar 8,148 dan signifikansi sebesar 0,000 < 0,05. Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dilihat uji t hitung sebesar sebesar 3,304  dan nilai signifikansi sebesar 0,02 < 0,05. Kapasitas Sumber Daya Manusia, Efektivitas Kerja, dan Lingkungan Kerja berpengaruh positif dan signifikan terhadap Kinerja Karyawan secara silmutan dapat dilihat uji F dihasilkan nilai F hitung sebesar 37.995 dan nilai signifikansi sebesar 0,000 < 0,05 .
SINERGISITAS PEMANGKU KEPENTINGAN DALAM MENGIMPLEMENTASIKAN INKLUSI KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Nengsih, Novia
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.61

Abstract

This study aims to analyze the synergy of stakeholders in supporting the implementation of financial inclusion in Islamic banking in Indonesia. This research is a field research using a qualitative approach. The research results show that Bank Indonesia and the Financial Services Authority (OJK) make policies that are responsive and synergistic in supporting financial inclusion. Bank Indonesia formulated the National Financial Inclusion Strategy (SNKI) as a reference for implementing financial inclusion in Indonesia. The six pillars of the National Strategy for Financial Inclusion (SNKI), namely financial education, public financial facilities, mapping of financial information, supporting policies/regulations, intermediation and distribution channels as well as consumer protection, were created in order to support financial inclusion. Bank Indonesia, which has now been handed over to the OJK, has also made a policy on the obligation to provide banking financing of at least 20 percent to be channeled to Micro, Small and Medium Enterprises (MSMEs). The Financial Services Authority (OJK) supports the implementation of financial inclusion through 3 pillars which are translated into several activities. The three pillars are education programs and national financial literacy campaigns, strengthening financial literacy infrastructure, and developing affordable financial products and services. Abstrak Penelitian ini bertujuan untuk menganalisis sinergisitas pemangku kepentingan dalam mendukung implementasi inklusi keuangan pada perbankan syariah di Indonesia. Penelitian ini merupakan penelitian lapangan menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa Bank Indonesia dan Otoritas Jasa keuangan (OJK) membuat kebijakan yang responsif dan sinergis dalam mendukung inklusi keuangan. Bank Indonesia merumuskan Strategi Nasional Keuangan Inklusif (SNKI) sebagai acuan pengimplementasian financial inclusion di Indonesia. Enam pilar Strategi Nasional Keuangan Inklusif (SNKI), yaitu edukasi keuangan, fasilitas keuangan public, pemetaan informasi keuangan, kebijakan/peraturan pendukung, intermediasi dan saluran distribusi serta perlindungan konsumen, dibuat dalam rangka mendukung financial inclusion. Bank Indonesia yang sekarang diserahkan kepada OJK juga membuat kebijakan kewajiban pemberian pembiayaan perbankan minimal 20 persen disalurkan kepada Usaha Mikro Kecil dan Menengah (UMKM). Otoritas Jasa Keuangan (OJK) mendukung pengimplementasian financial inclusion melalui 3 pilar yang dijabarkan ke dalam beberapa kegiatan. Tiga pilar tersebut adalah program edukasi dan kampanye nasional literasi keuangan, penguatan infrastruktur literasi keuangan, dan pengembangan produk dan layanan jasa keuangan yang terjangkau.
PENGARUH DESAIN PRODUK, DAYA TARIK IKLAN DAN CITRA MEREK TERHADAP MINAT BELI SEPEDA MOTOR YAMAHA N-MAX DI KECAMATAN REMBANG Rachmad Fajar Riandi; Ming Ming Lukiarti
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.63

Abstract

The purpose of this study was to prove the influence of the individual variables of each independent variable, namely product design, advertising attractiveness and brand image on the dependent variable, namely buying interest in Yamaha N-Max motorbikes in Remang District. The research population is Yamaha N-Max motorbike users in Rembang District. The number of samples is 100 respondents with the sampling technique using accidental sampling. The results of hypothesis testing show that product design and brand image have a positive and significant effect on the intention to buy Yamaha N-Max motorbikes in Rembang District, while advertising attractiveness has no significant negative effect on the intention to buy Yamaha N-Max motorbikes in Rembang District. The results of the determination test showed that the product design, advertising attractiveness and brand image variables were only able to explain the purchase intention variable by 68.9%, the remaining 31.1% was influenced by other variables outside of this study. Abstrak Tujuan penelitian ini adalah untuk membuktikan pengaruh variabel secara individual masing-masing variabel independen yaitu desain produk, daya tarik iklan dan citra merek terhadap variabel dependen yaitu minat beli sepeda Motor Yamaha N-Max di Kecamatan Remang. Populasi penelitian adalah pengguna sepeda motor Yamaha N-Max di Kecamatan Rembang. Jumlah sampel sebanyak 100 responden dengan teknik pengambilan sampel menggunaka accidental sampling. hasil uji hipotesis menunjukkan bahwa desain produk dan citra merek perpengaruh positif dan signifikan terhadap minat beli sepeda motor Yamaha N-Max di Kecamatan Rembang, sedangkan daya tarik iklan berpengaruh negatif tidak signifikan terhadap minat beli sepeda motor Yamaha N-Max di Kecamatan Rembang. Hasil uji determinasi menunjukkan bahwa variabel desain produk, daya tarik iklan dan citra merek hanya mampu menjelaskan variabel minat beli sebesar 68,9%, sisanya 31,1% dipengaruhi oleh variabel lain diluar penelitian ini.
PENGARUH BEBAN KERJA, MOTIVASI, KOMPENTENSI DAN DISIPLIN KERJA TERHADAP PRESTASI KERJA KARYAWAN PT.TIGA SAUDARA PALEMBANG Herman Efrizal; Suharti
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.64

Abstract

The Effect of Workload, Motivation, Competence, and Work Discipline on Employee Performance at PT.Tiga Saudara. This study aims to determine the effect of workload, motivation, competence, and work discipline on employee performance at PT.Tiga Saudara. The sample in this research is the employees of  PT.Tiga Saudara with a total of 65 employees. From the calculation results of the multicollinearity test results, the independent variables show that the VIF value = 1.441, 6.911, 1.141 and 7.618 where the value is smaller than 10, if the VIF value < 10, it can be concluded that the data is free from multicollinearity symptoms. Based on the results of the autocorrelation test table, it is known that the value of DW = 1.687 is then compared with the value of the significance table of 5% (0.05) with a total sample of 65 and the number of independent variables 4 (K = 4) so that the dU result is obtained from table r = 1.4709.So it can be concluded that there is no autocorrelation. Based on the results of multiple regression between the Effect of Workload, Motivation, Competence, and Work Discipline on Employee Performance at PT.Tiga Saudara obtained a constant value of 7.465 with a regression coefficient of 0.581, 0.743, -0.112 and -0.579. Based on the f test, it is obtained that the variables Workload (X1), Motivation (X2), Competence (X3) and Work Discipline (X4) simultaneously affect Employee Performance with Fcount of 25.857 with a significance of 0.000< 0,05. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Beban Kerja, Motivasi, Kompetensi, Dan Disiplin Kerja Terhadap Prestasi Kerja Karyawan PT.Tiga Saudara. Sampel dalam penelitian ini yaitu karyawan PT.Tiga Saudara  yang berjumlah 65 orang . Dari hasil perhitungan yang ada hasil uji multikolinearitas, variabel bebas menunjukan bahwa nilai VIF = 1,441, 6,911, 1,141 dan 7,618 dimana nilai tersebut lebih kecil dari 10, jika nilai VIF < 10, maka dapat disimpulkan data bebas dari gejala multikolinieritas. Berdasarkan hasil tabel uji autokorelasi diketahui untuk nilai DW = 1,687 selanjutnya dibandingkan dengan nilai tabel signifikansi 5% (0,05) dengan jumlah sampel 65 dan jumlah variabel independen 4 (K=4) sehingga didapatkan hasil dU dari tabel r = 1.4709. Sehingga dapat disimpulkan bahwa tidak terdapat autokorelasi. Berdasarkan hasil regresi berganda antara Pengaruh Beban Kerja, Motivasi, Kompetensi, dan Disiplin Kerja Terhadap Prestasi Kerja Karyawan PT. Tiga Saurada diperoleh nilai konstantanya sebesar 7,465 koefisien regresi 0,581, 0,743, -0,112 dan -0,579. Berdasarkan uji f, didapat variabel Beban Kerja (X1), Motivasi (X2), Kompetensi (X3) dan Disiplin Kerja (X4) secara simultan berpengaruh terhadap Prestasi Kerja Karyawan dengan F hitung sebesar 25,857 dengan signifikan sebesar 0,000 < 0,05.
PENGARUH LINGKUNGAN KERJA, KOMPETENSI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT. AEK TARUM PKS BELIDA SAMPOERNA AGRO, SUMATERA SELATAN Frecilia Nanda Melvani; Dinarossi Utami
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.102

Abstract

Employee performance is an indication of the success of an organization or company. This study aimed to analyze how the influence of the work environment, competence and organizational culture on employee performance at PT AEK Tarum PKS Belida Sampoerna Agro in OKI District, South Sumatra Province. The number of respondents is 59 permanent employees of the company. Data analysis technique with multiple linear regression. The study results show that overall the work environment, competence and organizational culture variables affect employee performance. Competency variables have a dominant influence compared to the work environment and organizational culture variables. Partially, only organizational culture variables do not affect employee performance. If the company's organizational culture is getting stronger, it can play a role in improving employee performance. Abstrak Kinerja karyawan merupakan indikasi keberhasilan suatu organisasi atau perusahaan. Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh lingkungan kerja, kompetensi dan budaya organisasi terhadap kinerja karyawan pada PT AEK Tarum PKS Belida Sampoerna Agro di Kabupaten OKI Provinsi Sumatera Selatan. Jumlah responden adalah 59 karyawan tetap perusahaan. Teknik analisis data dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara keseluruhan variabel lingkungan kerja, kompetensi dan budaya organisasi berpengaruh terhadap kinerja karyawan. Variabel kompetensi memiliki pengaruh yang dominan dibandingkan dengan variabel lingkungan kerja dan budaya organisasi. Secara parsial hanya variabel budaya organisasi yang tidak berpengaruh terhadap kinerja pegawai. Jika budaya organisasi perusahaan semakin kuat maka dapat berperan dalam meningkatkan kinerja karyawan.
ANALISIS BERSAING (SWOT) USAHA HUMAII GALERY Herlan Junaidi; Ellen Sumiarni; Ulil Amri
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.105

Abstract

Humaii Gallery is a clothing rental business for various events. This research was conducted because in Palembang there are many who open businesses similar to Humaii galery. Therefore, appropriate strategies are needed to increase its competitiveness. This research is descriptive qualitative using SWOT analysis. Data collection techniques are interviews, observation, and documentation, analysis data using data analysis and models developed by Miles and Huberman. Based on the results of the analysis using the IFAS-EFAS matrix, TOWS matrix and Cartesian SWOT diagram. The strategy obtained is a strategy that utilizes the strength factor to overcome the threat factor. The implementation is to improve product quality, so that it has different advantages from similar clothing rental businesses. Abstrak Humaii Galery adalah usaha penyewaan pakaian untuk berbagai acara. Penelitian ini dilakukan karena di Palembang banyak yang membuka usaha sejenis Humaii galery. Oleh karena itu, dibutuhkan strategi-strategi yang tepat untuk meningkatkan daya saingnya. Penelitian ini bersifat deskriptif kualitatif dengan menggunakan analisis SWOT. Teknik pengumpulan data adalah wawancara, observasi, dan dokumentasi, Analisis data yang menggunakan analisis data dan model yang dikembangkan oleh Miles dan Huberman. Berdasarkan hasil analisis yang menggunakan matriks IFAS-EFAS, matriks TOWS dan Diagram Kartesius SWOT. strategi yang di dapat yakni strategi yang yang memanfaatkan faktor kekuatan (Strength) untuk mengatasi faktor ancaman (Threat). Implementasinya adalah meningkatkan kualitas produk, sehingga mempunyai keunggulan yang berbeda dari usaha pneyewaan pakaian yang sejenis.
PENGARUH PENGALAMAN KERJA DAN PENGETAHUAN MENDETEKSI KEKELIRUAN TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI Yuni Rachmawati; Gumulya Sonny Marcel Kusuma
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.108

Abstract

The purpose of this research was to analyze relationship of Work Experience, Knowledge of Detecting Errors, Materiality Level Cosiderations with Professional Ethics as a moderating variable. The sample in this research was 46 public accountant at Palembang with simple random sampling technique to select the respondent. Data analysis techniques performed by SPSS. The result indicate significant influence work experience on materiality level cosiderations. Futhermore, that there were no significant influence knowledge of detecting errors on materiality level cosiderations, work experience on materiality level cosiderations with professional ethics as a moderating variable, knowledge of detecting errors on materiality level cosiderations with professional ethics as a moderating variable. Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh pengalaman kerja dan pengetahuan mendeteksi kekeliruan terhadap pertimbangan tingkat materialitas dengan etika profesi sebagai variable moderasi. Penelitian ini menggunakan 46 sampel dari akuntan public di Palembang dengan teknik penentuan sampel simple random sampling. Data dianalisis menggunakan SPSS. Hasil penelitian menunjukkan adanya pengalaman kerja berpengaruh signifikan terhadap pertimbangan tingkat materialitas. Hasil lain menunjukkan pengetahuan mendeteksi kekeliruan tidak berpengaruh terhadap pertimbangan tingkat materialitas, etika profesi tidak dapat memoderasi pengaruh pengalaman kerja terhadap pertimbangan tingkat materialitas, etika profesi tidak dapat memoderasi pengaruh pengetahuan mendeteksi kekeliruan terhadap pertimbangan tingkat materialitas,
PENGARUH KOMPENSASI, PELATIHAN KERJA, JENJANG KARIR TERHADAP SEMANGAT KERJA PADA KARYAWAN PRODUKSI (FRONT DAN BACK) PT. DELTA DUNIA SANDANG TEKSTIL SAYUNG DEMAK Nur Indah Sary; Qristin Violinda; Ratih Hesti Utami P
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.112

Abstract

Human Resources (HR) is a very important factor and cannot be separated from an organization which is supported by several factors such as Compensation, Job Training, Career Path, and Work Morale and so on. Human resources in every organization in the company are currently getting more and more attention in activities, especially to achieve organizational goals and improve the quality of the organization. This research uses quantitative methods conducted at PT. Delta Dunia Sayung Demak Textile Clothing as many as 115 respondents according to the number of samples, the technique in data collection uses primary data while the technique in data collection is using probability sampling technique, namely by simple random sampling technique or random sample selection, then processed using SPSS 24. The results of the study show that there is a positive and significant influence between the Compensation variables by contributing 49.5% to Work Morale. There is a positive and significant influence between the Job Training variables by contributing 44.8% to Employee Morale. There is a positive and significant influence between the Career Path variables by contributing 24.7% to Work Morale. Abstrak Sumber Daya Manusia (SDM) merupakan salah satu faktor yang sangat penting dan tidak dapat dilepaskan dari sebuah organisasi yang didukung oleh beberapa faktor seperti Kompensasi, Pelatihan Kerja, Jenjang Karir, dan Semangat Kerja dan sebagainya. Sumber daya manusia pada setiap organisasi diperusahaan saat ini semakin diperhatikan dalam aktivitas terutama untuk mencapai tujuan organisasi dan meningkatkan kualitas dari organisasi tersebut. Penelitian ini menggunakan metode kuantitatif yang dilakukan di PT. Delta Dunia Sandang Tekstil Sayung Demak sebanyak 115 responden sesuai dengan jumlah sampel, teknik dalam pengumpulan data menggunakan data primer sedangkan teknik dalam pengambilan data dengan teknik probability sampling yang dipilih yaitu dengan teknik simpel random sampling atau pemilihan sampel secara acak, kemudian diolah menggunakan SPSS 24. Hasil dari penelitian terdapat pengaruh positif dan signifikan antara variabel Kompensasi dengan memberikan sumbangan sebesar 49,5% terhadap Semangat Kerja. Terdapat pengaruh positif dan signifikan antara variabel Pelatihan Kerja dengan memberikan sumbangan sebesar 44,8% terhadap Semangat Kerja Karyawan. Terdapat pengaruh positif dan signifikan antara variabel Jenjang Karir dengan memberikan sumbangan sebesar 24,7% terhadap Semangat Kerja.

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All Issue Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2s (2024): Special Issue: Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management