Jurnal Fakultas Ekonomi Universitas Islam Lamongan
Not a member yet
1162 research outputs found
Sort by
THE DIFFERENCES IN EMPLOYEE WORKLOAD DURING WORK FROM OFFICE AND WORK FROM HOME
Get PDFThis research has purpose to analyze the differences in employee workload during Work From Office (WFO) and Work From Home (WFH). The ultimate goal of measuring workload is to improve working conditions, improve the design of the working environment, and the workflow streamline. Based on population 360 people staff of PT Pertamina Retail, a total of 186 samples can be obtained in this research using NASA TLX. The method of NASA TLX includes six aspecs, namely: mental demand, physical demand, temporal demand, performance, effort, and frustration level. Researcher compares the differences of workload on two working conditions WFO and WFH with Paired T Test. The significance value of the test is 0.000, meaning smaller than alpha 5%. On this basis, it can be concluded that there is a difference in workload during WFH and WFO for PT Pertamina Retail workers
M Keris Sumenep Sebagai Alat Akuntansi Kultural : Penilaian, Pencatatan, dan Pengelolaan Warisan Budaya: Keris sumenep,Akuntansi kultural, Penilaian, Pencatatan, dan Pengelolaan
No full textThis research aims to explore the meaning of "Accounting" in the practices of Sumenep keris craftsmen with a focus on cultural values, mindset, lifestyle and community beliefs. Qualitative ethnographic methods were used in three craftsman centers, namely Saronggi, Bluto, and Lenteng. His findings highlight the "Cultural Accounting" model of the first keris craftsmen, assessment is based on the religious philosophy "Sustenance is not mathematics that must be calculated" and accounting is understood as "Knowledge". Second, simple recording which is different from conventional accounting. Third, the management reflected in bookkeeping is not like ordinary accounting reports. The results show that there is a distinctive accounting model of keris craftsmen which is inseparable from local culture, making a significant contribution to accounting practice.Penelitian ini bertujuan untuk mengeksplorasi makna “Akuntansi” dalam praktik pengrajin keris Sumenep dengan fokus pada nilai budaya,pola pikir (mindset), gaya hidup, dan kepercayaan masyarakat. Metode kualitatif etnografi digunakan pada tiga sentra pengrajin yaitu Saronggi, Bluto, dan Lenteng. Temuannya menyoroti model “Akuntansi Kultural” pengrajin keris pertama, penilaian didasarkan pada filosofi religius “Rezeki bukan matematika yang harus dihitung” dan akuntansi dipahami sebagai “Pengetahuan”. Kedua, pencatatan sederhana yang berbeda dari ilmu akuntansi konvensional. Ketiga, pengelolaan yang tercemin dalam pembukuan tidak seperti laporan akuntansi biasa. Hasilnya menunjukkan adanya model akuntansi khas pengrajin keris yang tak terpisahkan dari budaya lokal, memberikan kontribusi signifikan pada praktik akuntansi
THE INFLUENCE OF GAMIFICATION ON EMPLOYEE ENGAGEMENT AND ORGANIZATIONAL PRODUCTIVITY IN COMPANY BUSINESS INNOVATION
Get PDFThe problem with this research is the lack of empirical understanding of the impact of gamification on employee engagement and performance in a rapidly evolving business environment. The aim of this research is to analyze how gamification factors, including feedback, constructs, challenges, and stories, influence employee engagement and organizational productivity, with the hope of providing strategic insights for companies in improving employee performance in a competitive work environment. This research used 50 employees of a technology provider company. Data analysis in this research is SEM PLS. Research result. Gamification elements such as feedback, structure and story play a key role in increasing employee engagement. Analysis of the results shows that feedback, structure, and stories significantly contribute positively to employee engagement. Additionally, feedback and stories also have a positive impact on organizational productivity. Although structure has not been shown to have a significant effect on organizational productivity, this does not diminish the importance of feedback and stories as key factors in this context. On the other hand, the challenge element does not show a significant influence on either employee engagement or organizational productivity
ANALYSIS OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF FUNDS FOR EDUCATIONAL INSTITUTIONS OF PUBLIC SENIOR HIGH SCHOOL (SMA) 8 PEKANBARU CITY
Get PDFThis study aims to analyze the accountability and transparency of the management of funds for public high school education institutions in Pekanbaru city. In 2020 SMA Negeri 8 is a public school in Pekanbaru city with the largest number of students, with this number of students SMA Negeri 8 is the recipient of the most School Operational Assistance (BOS) funds compared to other State Senior High Schools in Pekanbaru city. Being the school with the most funding recipients, makes the related school become a target and questioned how the funds are managed. In the management of education funds, accountability and use of funds are adjusted to technical guidelines, some important indicators that must be considered in the management of education funds are accountability and transparency. This research is a case study research with a descriptive approach and the sample studied was 60 people consisting of school principals, school BOS fund treasurers and teachers at SMA Negeri 8 Pekanbaru
HE INFLUENCE OF GREEN ACCOUNTING, CORPORATE EMISSION DISCLOSURE AND CORPORATE ENVIRONMENTAL GOVERNANCE AS A MODERATOR
Get PDFThis study aims to determine and find empirical evidence regarding the Influence of Green Accounting, Corporate Emission Disclosure and Corporate Environmental Performance on Financial Performance with Corporate Governance as a Moderator. This study uses secondary data with data collection techniques using financial and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a purposive sampling technique with a total sample of 96 from 32 companies. Data testing in this study uses multiple linear regression analysis. The results of the study indicate that Green accounting has a negative and significant effect on financial performance. Carbon emission disclosure has a positive and significant effect on financial performance. Corporate environmental performance does not have a significant effect on financial performance. Corporate governance weakens the effect of green accounting on financial performance, Corporate governance strengthens the effect of carbon emission disclosure on financial performance. Corporate governance is unable to moderate the effect of corporate environmental performance on financial performance, Corporate Governance of the company is unable to moderate the effect of Corporate environmental on financial performance
ANALYSIS OF THE IMPLEMENTATION OF PPH 21 USING THE NET METHOD AS AN EFFICIENCY EFFORT OF CORPORATE INCOME TAX BURDEN AT PT AQILA DUTA BALISFA
Get PDFThe government is trying to maximize budget revenue to increase National Development sustainably..Tax is the largest source of income for the country. However, from an economic perspective, for companies, tax is a burden that can reduce the company's income or profit.
This study aims to analyze tax planning using the net method and tax planning using the gross up method. PT Aqiilah Duta Balisfa uses the net method as a measuring tool in paying income tax article 21. The results of the analysis show that tax planning for income tax article 21 using the gross up method is the most appropriate for companies to make corporate income tax efficient
TRENDS AND INNOVATIONS IN WORKFORCE MANAGEMENT
Get PDFThis article discusses trends and innovations in workforce management in the digital era, focusing on companies’ adaptation to technological changes and labor market dynamics. Human resource management (HRM) is undergoing significant transformation through the adoption of digital technologies such as artificial intelligence (AI) and human resource information systems, which facilitate the recruitment, training, and performance appraisal processes of employees. In addition, flexible working trends, such as remote working and hybrid working models, are gaining popularity, especially after the global pandemic. The article also examines the importance of employee well-being and satisfaction, which can be achieved through innovations in continuous training programs, digital health technologies, and inclusive work policies. This study uses a Systematic Literature Review (SLR) approach to identify current trends and innovations in workforce management, and formulate strategies that companies can implement to improve the performance and loyalty of their workforce in the future
THE INFLUENCE OF CELEBRITY ENDORSERS AND BRAND TRUST ON CONSUMER PURCHASING DECISIONS ON THE ORIGINAL SKINCARE PRODUCTS IN TANA TORAJA
Get PDFThe purpose of this study was to determine the effect of Celebrity Endorser and Brand Trust on consumer purchasing decisions on The Originote skincare products in Tana Toraja partially and simultaneously. The data collection procedure for this study is: questionnaire. The method used in this study is the Quantitative Method using the Multiple Linear Regression method and processed using SPSS 29. This study was conducted in Tana Toraja Regency, with a sample of 97 respondents. The technique used by researchers in sampling is the Lemeshow formula. The results of the calculation with the t test on the Celebrity Endorser variable t count> t table with a value of (8.137)> (1.661) and on the Brand Trust variable t count> t table with a value of (6.572)> (1.661). The conclusion of this study is that Celebrity Endorser and Brand Trust influence Consumer Purchasing Decisions on The Originote Skincare Products in Tana Toraja partially and simultaneously
Tax aggressiveness and Corporate Political Connectedness
Get PDFThe focus of this research is corporate tax aggressiveness with political relations. We observe 625 companies every year and find that companies with political connections and listed on the IDX are more aggressive in taxation. However, an independent t test shows that there is no significant distinction among corporates that have political connections and corporates that do not. Additionally, these findings suggest that businesses with political connections are more profitable than businesses without political connections. Companies with political connections have lower leverage compared to profitability. This researcrch has practical and theoretical consequences, also these are discussed thoroughly.The focus of this research is corporate tax aggressiveness with political relations. We observe 625 companies every year and find that companies with political connections and listed on the IDX are more aggressive in taxation. However, an independent t test shows that there is no significant distinction among corporates that have political connections and corporates that do not. Additionally, these findings suggest that businesses with political connections are more profitable than businesses without political connections. Companies with political connections have lower leverage compared to profitability. This researcrch has practical and theoretical consequences, also these are discussed thoroughly
Marketing Mix (4P) to Increase Sales Volume at Rumah Hijab Nayyura MSMEs
Get PDFMarketing Mix Research (4P) to Increase Sales Volume of MSMEs Rumah Hijab Nayyura is to determine the influence of exogenous variables (Product, Price, Place, and Promotion) on endogenous variables (Sales Volume). The samples taken were resellers from Rumah Hijab Nayyura, as many as 50 people. The results showed that Product (X1) had a positive and significant effect on sales volume of 0.581, Price had a positive but not significant influence on sales volume of 0.032, Place had a positive but not significant influence on sales volume of 0.181, and Promotion had a positive but not significant influence on sales volume of 0.141.Marketing Mix Research (4P) to Increase Sales Volume of MSMEs Rumah Hijab Nayyura is to determine the influence of exogenous variables (Product, Price, Place, and Promotion) on endogenous variables (Sales Volume). The samples taken were resellers from Rumah Hijab Nayyura as many as 50 people. The results showed that Product (X1) had a positive and significant effect on sales volume of 0.581, Price had a positive but not significant influence on sales volume of 0.032, Place had a positive but not significant influence on sales volume of 0.181, and Promotion had a positive but not significant influence on sales volume of 0.141