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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
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Core Subject : Economy,
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Articles 2,418 Documents
PENGARUH KOMPETENSI DAN KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASIONAL PERAWAT DENGAN MEDIASI KEPUASAN KERJA Dimyati, Moh.
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study is aimed to determine know the influence and the Job Characteristics to the Nursing  Organizational Commitment with the Job Satisfaction Mediation (Pati Ex Residence study Pati regency). Based on preliminary observation to the nursing organizational commitment in Pati Health Departement, there are many problems such as the employees tendency nurse either in Pati Health Departement or in Public Health Center as UPT are less optimal in working, they work to run after the physical project target according to the request of top level government, less attention in activity which is aneeds of local community. This study is done conducted to the nurses in Pati ex-residence who become PNS as many as 102 people by using the cencus taking all population to be samples in research. The stastical technic : used is validity test with the matrix component, reability test with the cronbach alpha, double regression analysis. The T-test, the r2 test with R-square adjusted. The study result known that the competency has a significant influence to the nursing job satisfaction in Pati ex-residence (sig = 0,021). The job characteristics has a signficant positive influence to the nursing job satisfaction in Pati ex-residence (sig = 0,000). Competence significant positive effect on commitment organizational nurses in Ex Pati (sig = 0.000). The job characteristics has a significant positive influence to the nursing organizational commitment in Pati ex-residence (sig = 0,007). The job satisfaction has a significant positive influence to the nursing orgaizational commitment in Pati ex-residence (sig = 0,000). The job satisfaction the competence to the nursing commitment in Pati ex-residence with the job satisfaction mediation. The job satisfaction mediates the job characteristics to the nursing organizational commitment in Pati ex-residence with the job mediation.     Keywords: Competence, job characteristic, job satisfaction and organizational commitment
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN / KOTA ( STUDI KASUS DI PROVINSI JAWA BARAT, JAWA TENGAH DAN JAWA TIMUR PERIODE TAHUN 2007 – 2010 ) Ainur Rofiq, Mohamad; Santosa, Agus Budi
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research was hold to examine the influence of Local Government Original  Receipt, the General Allocation Fund, and the Special Allocation Fund  on Capital Expenditures with a case study on the district / city in the province of West Java, Central Java and East Java, and to know comparison of the influence of Local Government Original Receipt, the General Allocation Fund, and the Special Allocation Fund  on Capital Expenditures in the third against the province. The data used in this study is a secondary data annual time series (Time Series) 2007 s / d 2010. The data analysis technique used is multiple linear regression to test hypotheses using t-statistics and goodness of fit testing using the F-statistic models. The results provide information that: (1) In the province of West Java,  local government original  receipt has a positive and significant effect on capital expenditures, while  the General Allocation Fund, and the Special Allocation Fund had no significant effect on capital expenditures. (2) In the province of Central Java,  the General Allocation Fund has a positive and significant effect on capital expenditures, while the Special Allocation Fund has a negative and significanteffect on capital expenditures but local government original  receipt does not have a significant effect on capital expenditures. (3). In the province of East Java,  local government original  receipt and the General Allocation Fund have a positive and significant effect on capital expenditures, while DAK had no Receipt to Capital Expenditures in the province of West Java are stronger than in Central Java and East Java, with the value of the standardized coefficient of 0.607 and significant at the Central Java province of 0.120 and 0.261 of East Java province. (5) influencet of the General Allocation Fund on capital expenditures in the province of East Java is stronger than the Province of West Java and Central Java to the value of the standardized coefficient of 0.500 and significant at the West Java province of 0.101 and 0.411 of Central Java Province. (6) Influence the Special Allocation Fund of  against Capital Expenditure in the province of Central Java is stronger than the Province of West Java and East Java, with the value of the standardized coefficient of -0.200 and significant, while in West Java province of 0.118 and -0.084 for Central Java Province. Keywords: Local Government Original Receipt, the General Allocation Fund, the Special Allocation Fund, and Capital Expenditure
PENGARUH KOMPETENSI, KOMUNIKASI, TERHADAP KINERJA DIMEDIASI KOMITMEN ORGANISASIONAL PADA GURU SMP NEGERI DI KABUPATEN PATI Utami, Utami
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research was to investigate the influence of competence and communication toward teacher’s performance with organizational commitment  as mediation variable at secondary high school in  Pati regency. There are 206 teachers that used for the research as respondent. This research carried out on July to August 2012. Instrument which is used in this research is by giving list of questions to the respondent. The instrument which is used in this research is computer software SPSS ver.16. program After it has been processed by this program, get the result from validity and reliability test. All variable are valid.With the test Normality, Multicolinierity, and Heteroscedastisity  as a whole have no assumption trouble classical. Pursuant to the test above hence it is reachable regression analysis assumption conception the of BLUE Linear or Best Linnier Unbiazed Estimator, hence applying the regression in analyses this research is well implemented.The method used to analyze the data is regression analysis. The result of the first hypotheses test can be proved that the competence variable has positive significant influence to the organizational commitment.The second hypotheses test shows that the competence variable has positive significant influence to the teachers performances. The third hypotheses test shows that the communicationhas positive significant influence to the organizational commitment. The fourth hypotheses test shows that communicationhas positive significant influence to the teachers performances The fifth hypotheses test shows that the organizational commitmenthas positive significant influence to the teachers performance.But as a mediation commitment organizational can’t be proved. It shows that cmmitment organizational can’t  mediate the influence of both competence and communication toward teachers’ performance Key words:  competence, communication, organizational commitment, and teacher’s performance
PENGARUH KEPUASAN KERJA, BUDAYA DAN MOTIVASI KERJA TERHADAP KINERJA DENGAN MEDIASI OCB (Organization Citizenship Behavior) PADA KARYAWAN KONTRAK PT AST Ratna Pravitasari, Niken
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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PT AST merupakan salah satu organisasi bisnis yang bertujuan untuk memperoleh keuntungan. Di mana perusahaan ini bergerak di bidang produksi barang elektronik. Untuk mampu menghasilkan produk yang sesuai pesanan terkadang PT. AST memerlukan tambahan karyawan karena terkadang jumlah karyawan yang dimiliki belum mampu memenuhi pesanan dari pelanggan. Untuk mengatasi hal tersebut mulai tahun 2008 PT. AST melakukan perekrutan karyawan dengan status karyawan kontrak. Perilaku karyawan yang cenderung individulis tersebut kurang mendukung tercapainya kinerja maksimal diindikasikan merupakan perilaku yang berbanding terbalik dengan OCB (Organizational Citizenship Behavior). Setelah lima tahun sejak diberlakukannya system kontrak, perusahaan melakukan evaluasi mengenai kecenderungan rendahnya kinerja dan OCB. Hasil wawancara dengan bagian sumber daya manusia menunjukkan bahwa selain tidak tertanamnya budaya organisasi sesuai yang diharapan manajemen, rendahnya kepuasan kerja serta motivasi kerja diduga menjadi faktor penghambat terciptanya OCB dan peningkatkan kinerja.  Berdasarkan fenomena yang terjadi di PT AST penelitian ini menguji “Pengaruh Kepuasan Kerja, Budaya Dan Motivasi Kerja terhadap  Kinerja Dengan Mediasi OCB (Organizational Citizenship Behavior) Pada Karyawan Kontrak di PT AST”. Populasi penelitian ini adalah seluruh karyawan kontrak PT AST sebanyak 239 karyawan. Dari 239 karyawan diketahui 142 diantaranya adalah karyawan kontrak, dari dari 142 karyawan dietahui terdapat 114 yang memiliki masa kerja 1 tahun (atau lebih) sedangkan 28 lainnya memiliki masa kerja kurang dari 1 tahun saat penelitian dilakukan. Berdasarkan penyebaran terhadap 114 karyawan didapatkan 108 kuesioner kembali namun demikian terdapat 3 kuesioner yang banyak tidak diisi, sehingga didapatkan 105 kuesioner yang selanjutnya dijadikan sebagai bahan analisis. Untuk menguji hipotesis satu penelitian ini digunakan regresi linier berganda. Berdasarkan analisis yang dilakukan penelitian ini membuktikan bahwa: (1) Kepuasan kerja, budaya organisasi, dan motivasi kerja terbukti berpengaruh positif dan signifikan terhadap OCB (2) Kepuasan kerja, budaya organisasi, motivasi kerja dan OCB berpengaruh positif dan signifikan terhadap kinerja karyawan (3) Kepuasan kerja memiliki pengaruh yang lebih besar terhadap kinerja karyawan bila dibandingkan dengan budaya organisasi, motivasi kerja dan OCB. (4) Variasi perubahan OCB karyawan dapat dijelaskan oleh  kepuasan kerja, budaya organisasi dan motivasi kerja. (5)  Variasi perubahan kinerja dapat dijelaskan oleh kepuasan kerja, budaya organisasi, motivasi kerja. (6)  OCB tidak memediasi pengaruh kepuasan kerja, budaya organisasi, dan motivasi kerja terhadap kinerja karyawan Kata kunci: kepuasan kerja, budaya organisasi, motivasi kerja, OCB dan kinerja
ANALISIS PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA (STUDI PADA PT. BPR NUSAMBA CEPIRING) Satrio Wicaksono, Dimas
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Penelitian ini ditujukan untuk menguji “Analisa Pengaruh Organizational Citizenship Behavior (OCB) dan Komitmen Organisasional terhadap Kinerja dengan Mediasi Kepuasan Kerja” (Studi pada PT. BPR Nusamba Cepiring). Permasalahan yang ada di PT. BPR Nusamba Cepiring berkaitan dengan adanya indikasi rendahnya komitmen dan kepuasan kerja serta kinerja karyawan. Populasi penelitian ini adalah karyawan PT. BPR Nusamba Cepiring yang berjumlah 121 orang, karena terbatasnya jumlah maka penelitian ini dilakukan dengan menggunakan  metode  purposive sampling, diperoleh 116 orang pegawai yang memenuhi kriteria  sebagai responden. Uji hipotesis dilakukan guna mengetahui ada tidaknya pengaruh variabel OCB, Komitmen Organisasional    dan Kepuasan Kerja terhadap Kinerja serta mengetahui ada tidaknya efek    mediasi Kepuasan Kerja pada pengaruh OCB dan Komitmen Organisasional terhadap Kinerja. Berdasarkan hasil analisis disimpulkan bahwa: (1) OCB berpengaruh positif tetapi tidak signifikan terhadap Kepuasan Kerja, (2) Komitmen Organisasional berpengaruh positif dan signifikan terhadap Kepuasan Kerja, (3) OCB berpengaruh positif dan signifikan terhadap Kinerja, (4) Komitmen Organisasional berpengaruh positif dan signifikan terhadap Kinerja, (5) Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja, (6) Kepuasan Kerja merupakan variabel mediasi yang lebih mampu untuk menjelaskan pengaruh secara tidak langsung pengaruh Komitmen Organisasional terhadap Kinerja. Kata kunci : Kepuasan Kerja, OCB dan Komitmen Organisasional
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING Wahab, Abdul
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The companys main objective is to enhance shareholder value through increased prosperity or shareholders. Prosperity shareholders will increase if the share price held up well. In this case, financial management plays an important role in order to maximize shareholder wealth. This study aims to, analyze the influence of the companys performance as intervening variables that mediate the effect of capital structure on firm value in the LQ-45 group companies in Indonesia Stock Exchange. The sample is a company listed on the Indonesia Stock Exchange (IDX) the LQ-45 from 2008 through 2010, in accordance with the criteria established and acquired as many as 19 companies. This study uses path analysis (path analysis) to determine the effect of the performance of the company as an intervening variable that mediates the effect of capital structure on firm value. The results show a negative effect of capital structure and significant impact on firm performance and corporate value. Performance of the company is not able to mediate the effects of capital structure on firm value.   Keywords: capital structure, firm performance, firm value
PENGARUH KARAKTERISTIK PEKERJAAN DAN DUKUNGAN ATASAN TERHADAP KEPUASAN KERJA DENGAN MEDIASI KOMITMEN ORGANISASIONAL PEGAWAI (STUDI PADA BALAI REHABILITASI SOSIAL KABUPATEN PEMALANG DAN KOTAMADYA TEGAL) Chasanatin, Chasanatin
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aims to examine and describe the influence of supervisor support and job characteristics on job satisfaction with the mediation of employee organizational commitment on Social Rehabilitation Center District Municipality Pemalang and Tegal. Research technique used is the census methods. engineering test data used in this study include Test Model Testing, Regression Analysis, Hypothesis Testing and Testing Mediation Effects. The results of the analysis and discussion of this study indicate that the characteristics of the job and employer support has a positive influence on organizational commitment. Job characteristics, supervisor support and organizational commitment have a positive effect on job satisfaction Keywords : job characteristics, supervisor support, organizational commitment and job satisfaction.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR AKTIVA DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFACTURE GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2008 – 2010 Maskur, Maskur
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Struktur modal adalah perimbangan atau perbandingan antara modal asing (jangka panjang) dengan modal sendiri. Masalah struktur modal merupakan masalah yang penting bagi setiap perusahaan, karena baik buruknya struktur modal  akan mempunyai efek yang langsung terhadap posisi finansiil perusahaan. Suatu perusahaan yang mempunyai struktur modal yang beresiko, di mana mempunyai utang yang sangat besar yang akan memberikan beban yang berat kepada perusahaan yang bersangkutan. Struktur modal merupakan cermin dari kebijakan perusahaan dalam menentukan jenis securities yang dikeluarkan. Sebagaimana diuraikan di muka masalah struktur modal adalah erat berhubungan dengan masalah kapitalisasi, di mana susunan dari jenis-jenis funds yang membentuk kapitalisasi adalah merupakan struktur modalnya
ANALISIS PENGARUH KOMPENSASI DAN PENGEMBANGAN KARIER TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI KERJA (Studi pada PNS di Sekretariat Daerah Kabupaten Pekalongan) Dwi Nugroho, Agus; Kunartinah, Kunartinah
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi dan pengembangan karier terhadap kepuasan kerja dengan mediasi motivasi kerja. Kuesioner skala Likert 1-7 digunakan sebagai instrumen untuk memperoleh data. Uji validasi instrumen menggunakan analisis faktor, uji reliabilitas menggunakan standar alpha 0,6. Alat analisis yang digunakan adalah regresi linear berganda. Untuk menguji pengaruh variabel secara parsial digunakan uji signifikansi pengaruh parsial menggunakan a 5%. Untuk menguji efek mediasi digunakan analisis jalur (Uji Path). Obyek penelitian ini adalah pegawai nergeri sipil (PNS) di Sekretariat Daerah Kabupaten Pekalongan, dengan populasi sebanyak 255 orang dan yang dijadikan sampel atau responden sebanyak 108 orang. Berdasarkan pengujian regresi linear berganda persamaan I, variabel kompensasi dan pengembangan karier berpengaruh positif dan signifikan terhadap variabel motivasi kerja. Pada pengujian determinasi diperoleh Adjusted R Square = 0,474 berarti sebesar  47,4% perubahan dari variabel motivasi kerja dapat dijelaskan oleh variabel kompensasi dan pengembangan karier. Dari pengujian regresi linear berganda persamaan II, variabel kompensasi, pengembangan karier dan motivasi kerja berpengaruh positif dan signifikan terhadap variabel kepuasan kerja. Diperoleh hasil sumbangan terbesar terhadap variabel kepuasan kerja adalah variabel kompensasi  sebesar 0,524  dan uji determinasi dihasilkan Adjusted R Square = 0,727 berarti sebesar 72,7% perubahan dari variabel kepuasan kerja dapat dijelaskan oleh variabel kompenasi, pengembangan karier dan motivasi kerja. Dari hasil penelitian ini dapat diupayakan untuk meningkatkan kepuasan kerja di lingkungan Sekretariat Daerah Kabupaten Pekalongan dengan cara menerapkan kompensasi dan pengembangan karier yang tepat serta meningkatkan motivasi kerja , sebagai salah satu upaya pemeliharaan sumber daya manusia dalam organisasi, Kata Kunci     :   Kompensasi, Pengembangan Karier, Motivasi Kerja dan  Kepuasan Kerja.
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA Nurhayati, Ita; Suwarti, Titik
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aimed to determine the effect of competencies and compensation to the performance with mediate on the job satisfaction. Total population of as many as 443 people with a total sample of 110 people. The sampling technique used was purposive sampling. With a Cronbach alpha reliability test, regression analysis, t test, and a test with an adjusted R square r. The results show that competence has positive and significant impact on job satisfaction. Compensation and significant positive effect on job satisfaction. Competence has positive and significant effect on performance. Compensation and significant positive effect on performance. Job satisfaction is a positive and significant effect on performance. Job satisfaction did not mediate the effect of competence on employee performance. Job satisfaction did not mediate the effect of compensation on performance. Keywords: Competence, compensation, job satisfaction and performance.

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