Jurnal Akademika

GOOD CORPORATE GOVERNANCE PENGARUHNYA TERHADAP KINERJA KEUANGAN

FRIYANTO - — Mon, 27 Feb 2023 01:04:26 +0000

The study aims to determine and analyze the partial influence of Good Corporate Governance (Managerial Ownership, Independent Board of Commissioners and Audit Committee) on the Financial Performance (Studies on Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange in 2017 – 2020). The sample in this study is the financial statements of 8 (eight) companies in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2017- 2020, with a total of 32 financial reports selected using a purposive sampling technique. The results of partial hypothesis testing state that Managerial Ownership has a significant effect on Financial Performance. The Independent Board of Commissioners has no significant positive effect on Financial Performance and the Audit Committee has no significant positive effect on Financial Performance.

Keyword : Good Corporate Governance and Financial Performance

PENGARUH OPINI AUDIT TAHUN SEBELUMNYA DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN

MUYASSAROH -, AKHMAD SIGIT ADIWIBOWO — Mon, 27 Feb 2023 01:26:15 +0000

This study aims to determine the effect of the Previous Year's Audit Opinion and Financial Distress on the Going Concern Audit Opinion. The previous year's audit opinion was measured using a dummy variable. Financial distress is measured using the Altman z-score. While the going concern audit opinion is measured using a dummy variable. The population in this study are all financing service sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples in this study were 15 companies obtained through the purposive sampling method, so that 70 sample data were obtained. The type of data in this study is secondary data with quantitative research methods. The analysis technique used is logistic regression analysis. This research was processed using eviews 9 software and showed that (1) the previous year's audit opinion partially influenced the going concern audit opinion. (2) Financial distress does not partially affect the going concern audit opinion. (3) The previous year's audit opinion and financial distress simultaneously influence the going concern audit opinion.

Keywords : Previous Year Audit Opinion, Financial Distress, Audit Opinion Going Concern

ANALISIS MANAJEMEN LOKASI PUSAT LOKASI PENGOLAHAN GABAH MENGGUNAKAN K-MEAN CLUSTERING DENGAN BAHASA PYTHON

MOEHAMMAD NASRI — Mon, 27 Feb 2023 01:09:00 +0000

One of the interesting topics in operational management is the selection of processing centre locations. The right location will determine the efficiency of the results so that product prices will be competitive when entering the consumer market. Analysis of determining the location centre can use several methods, from simple using a spreadsheet to using a programming language. In this paper an analysis will be carried out to determine the location of grain processing centres (RMU, Rice Milling Unit) in Malang Regency. the analysis was carried out using the K-Means Cluster method in Python. With the input of spatial data on the location and area of rice fields in 390 villages in Malang Regency and the central estimating point variable (K): 4, 5 and 6. The results of the analysis obtained 6 proposed cluster centre locations that can be used as considerations in determining the location of agriculture-based businesses.

Keywords: K-Means, RMU, Python

SABARI, IHILASI, DAN SYUKURU (MENGUAK NILAI-NILAI KEARIFAN LOKAL DIBALIK PRAKTIK AKUNTANSI KEUNTUNGAN)

MOHAMAD ANWAR THALIB, FEBIOLA JUSUF, RIKA OKTAVIANI PINGA, CINDRI TARIKI — Mon, 27 Feb 2023 01:18:09 +0000

This research departs from the problem of the lack of profit accounting studies that raise the values of local wisdom. The purpose of this study is to reveal the values of local wisdom behind the profit accounting practice by meatball traders in Gorontalo. This study uses a qualitative method. The results show that profit accounting practiced by meatball traders in Gorontalo is based on local wisdom values in the form of patience (sabari), sincerity (ihilah), and gratitude (syukuru). These three values are reflected in the actions of traders who are still trying to make halal profits despite a drastic decline in income in the midst of the COVID-19 pandemic, and the decision of traders to set aside part of their profits for charitable activities such as making donations and becoming donors for iftar activities in the holy month of Ramadan.

Keywords; accountancy; profit; meatball traders; Gorontalo; qualitative

PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN BUDAYA PESANTREN TERHADAP MOTIVASI KERJA GURU PADA SMP DARUL LUGHAH WAL KAROMAH KRAKSAAN PROBOLINGGO

KURNIA DEWI PERMATASARI, FATHORRAHMAN -, TIN AGUSTIN K — Mon, 27 Feb 2023 01:03:24 +0000

This study aims to analyze the Principal's Leadership and Islamic Boarding School Culture on Teacher Work Motivation at Darul Lughah Wal Karomah Junior High School Kraksaan Probolinggo. This type of research is a quantitative research. In this study, primary data was used and carried out by observation and questionnaires at Darul Lughah Wal Karamah Middle School, Kraksaan Probolinggo. Respondents used in this study were the teachers and staff of SMP Darul Lughah Wal Karomah Kraksaan Probolinggo, amounting to 47 people. The sampling technique used is a saturated sampling technique. Data analysis used Descriptive Analysis, Research Instrument Test, Hypothesis Testing, Classical Assumption Test, Multiple Linear Regression Analysis, and Coefficient of Determination Analysis. The results of this study indicate that the variables of leadership and culture simultaneously have a positive and significant effect on the variable of work motivation at Darul Lughah Wal Karomah Junior High School Kraksaan Probolinggo. While the results of the partial test with the t-test showed that leadership and culture variables had a positive and significant effect on the work motivation variable at Darul Lughah Wal Karamah Middle School, Kraksaan Probolinggo.

Keywords: leadership, culture, employee performance

Penelitian ini bertujuan untuk menganalisis Kepemimpinan Kepala Sekolah dan Budaya Pesantren Terhadap Motivasi Kerja Guru Pada SMP Darul Lughah Wal Karomah Kraksaan Probolinggo. Jenis penelitian ini merupakan penelitian kuantitatif. Dalam penelitian ini menggunakan data primer dan dilakukan dengan metode observasi beserta kuesioner pada SMP Darul Lughah Wal Karomah Kraksaan Probolinggo. Responden yang digunakan dalam penelitian ini adalah para pengajar dan staf SMP Darul Lughah Wal Karomah Kraksaan Probolinggo yang berjumlah 47 orang. Teknik sampel yang digunakan adalah teknik sampling jenuh. Analisis data menggunakan Analisis Deskriptif, Uji Instrumen Penelitian, Pengujian Hipotesis, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, dan Analisis Koefisien Determinasi. Hasil dari penelitian ini menunjukkan bahwa variabel kepemimpinan dan budaya secara simultan berpengaruh positif dan signifikan terhadap variabel motivasi kerja pada SMP Darul Lughah Wal Karomah Kraksaan Probolinggo. Sedangkan hasil uji secara parsial dengan uji t menunjukkan bahwa, variabel kepemimpinan dan budaya yang berpengaruh positif dan signifikan terhadap variabel motivasi kerja pada SMP Darul Lughah Wal Karomah Kraksaan Probolinggo.

Kata kunci : kepemimpinan, budaya, kinerja karyawan

PENGARUH LINGKUNGAN KERJA, BEBAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PUSKESMAS

ADHI SATRIYAWAN, SUKRISPIYANTO - — Mon, 27 Feb 2023 03:06:44 +0000

The purpose of this study was to determine and analyze the effect of the work environment, workload and organizational culture on the performance of Pamotan Health Center employees. This type of research is descriptive. The type of data used is primary data. Primary data collection was carried out through questionnaires distributed to Pamotan Health Center staff. Methods of data analysis using descriptive quantitative method, namely with multiple linear regression analysis. The population in this study were Pamotan Health Center employees, totaling 56 people. The sample in this study used the saturated sample method, with a total sample of 56 people.

The results obtained from this study indicate that simultaneously work environment, workload and organizational culture have a significant effect on the performance of Pamotan Health Center employees, and partially show work environment, workload and organizational culture have a positive and significant effect on the performance of Pamotan Health Center employees.

Keywords: Work Environment, Workload, Organizational Culture and Employee Performance.

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KUALITAS PELAYANAN PERANGKAT DESA

MOCH. MAHRUSIL MAHBUB, MOH. NASIKH — Mon, 27 Feb 2023 03:05:30 +0000

The purpose of this study was to analyze the effect of motivation and work discipline partially on service quality, analyze simultaneously the effect of motivation and work discipline simultaneously on service quality, and analyze the dominant influence between motivation and work discipline variables on service quality. Data analysis techniques in this study were grouped into two, namely: descriptive statistical analysis and inferential statistical analysis (multiple linear regression). The results of the study show that motivation and discipline partially have a significant effect on employee performance. Motivation and work discipline simultaneously have a significant effect on employee performance. Other results can be seen motivational variables that have a more dominant effect on employee performance.

Keywords: motivation, work discipline, service quality

PERBEDAAN GENERASI PADA ANGKATAN KERJA YANG MEMPENGARUHI PERILAKU ORGANISASI: SEBUAH TINJAUAN SISTEMATIS

AZHARI AFRIZAL RAMLI, ABDUL WAHAB HASYIM, SULFI ABDUL HAJI — Thu, 02 Mar 2023 14:22:18 +0000

Generational difference are a hot issue today. This is due to changes in the workforce in recent years. The composition of the workforce is currently filled by three generations that is Baby Boomers Generation, Generation X, and Generation Y, in which the three generations have different characteristics and can be a challenge for organizations, so organizations need to manage these three generations to be profitable for organization. The method used in this paper is based on a systematic review based on a comprehensive database search to identify a complete list of literature on generational differences through journal articles, proceedings, theses, books and online news. This systematic review of studies specifically aims to examine empirical studies that investigate generational differences in the workforce that influence organizational behavior. Based on a systematic review, empirical evidence points to some significant intergenerational differences today at work in modern organizations.

Keywords: Generational Differences, Baby Boomers Generation, Generation X, Generation Y, Organizational Behavior