Direktori Jurnal Elektronik STIE Tri Dharma Nusantara
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Lingkungan Sekolah sebagai Faktor Penentu Tingkat Motivasi Kerja Guru di Sekolah Dasar
Full text linkThis study aims to examine the influence of the school environment on the motivation of elementary school teachers in Bantaeng District, Bantaeng Regency, South Sulawesi Province. The population elements in this study were all elementary school teachers from Bantaeng District, Bantaeng Regency, South Sulawesi Province, totaling 390 people. Sampling used probability sampling with the stratified random sampling method so that the sample in this study amounted to 150 people. This study consists of school environment variables with indicators of adequate work facilities, a harmonious work climate, fair and supportive leaders and the dependent variable is work motivation. The analysis method used in this study is correlation analysis and t-test. This study found the equation Y = = 0.032 + 0.752X1 + 0.102X2 +0.335X3. The correlation between adequate work facilities and teacher motivation is very strong with a value of 0.831, followed by the correlation between fair and supportive leaders and teacher motivation with a correlation value of 0.742, and finally the correlation between a harmonious work climate and teacher motivation of 0.622
Pengaruh Non Performing Loan Dan Loan to Deposit Ratio Terhadap Rerurn On Assets Pada PT. Bank Rakyat Indonesia (Persero) Tbk.
Full text link The purpose of this study is to determine the Effect of Non Performing Loan and Loan to Deposit Ratio on Return On Asset in PT. Bank Rakyat Indonesia (Persero), Tbk. The types of data used in this study are qualitative and quantitative. The data source used in this study is secondary data. The analysis methods used are descriptive analysis and multiple linear regression, determination coefficient (R2), correlation coefficient (r), t-test, and F test. The results of this study show the regression equation Y = 15,081 – 0.832X1 – 0.118X2, determination coefficient, (R2) = 31,2% and correlation coefficient (R) = 0,559. Non Performing Loan and Loan to Deposit Ratio have a significant effect on Return On Asset. Non Performing Loan have a negative and significant effect on Return On Assets. Meanwhile, the Loan to Deposit Ratio has a negative and significant effect on the Return On Asset at PT. Bank Rakyat Indonesia (Persero), Tbk. H1, H2 and H3 were rejected
Pengaruh Perputaran Piutang dan Perputaran Persediaan Terhadap Return on Asset Pada PT. Catur Sentosa Adiprana, Tbk
Full text linkThe purpose of this study was to determine the effect of accounts receivable turnover and inventory turnover on return on assets simultaneously and partially. The research method used is multiple linear regression analysis method, correlation coefficient (R), coefficient of determination (R2), f test (simultaneous) and t test (partial). The results of the multiple linear regression equation research are Y = -9.440 + 0.728X1 + 6.099X2, correlation coefficient test of 0.8046, coefficient of determination of 64.73%, f count value < f tabel (2.75 < 9.55) and t count value < t table b1 (2.274 < 2.353), t count value < t table b2 (0.955 < 2.353). This shows that accounts receivable turnover and inventory turnover simultaneously have an insignificant effect on return on assets, while partially the variable accounts receivable turnover and inventory turnover have a positive but insignificant effect on the return on assets variable.
 
Persepsi Wajib Pajak Orang Pribadi terhadap Penerapan Coretax Administration System (CTAS) dalam Optimalisasi Penerimaan Pajak di KPP Pratama Makassar Selatan
Full text linkThis study aims to examine the perceptions of individual taxpayers regarding the implementation of the Coretax Administration System (CTAS) in optimizing tax revenue at the South Makassar Tax Office (KPP). This study focuses on taxpayer digital literacy and tax compliance costs, both partially and simultaneously, as well as their influence on tax revenue optimization. The research sample consisted of 100 individual taxpayers registered at the South Makassar Tax Office, selected using purposive sampling. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that taxpayers' digital literacy has a significant positive effect on tax revenue optimization, indicating that the better taxpayers' digital understanding, the higher their compliance in tax reporting, which supports tax revenue optimization. In addition, tax compliance costs also have a positive effect on tax revenue, with lower compliance costs increasing the likelihood of tax revenue optimization. Overall, this study shows that both variables have a significant contribution to tax revenue optimization efforts
Pengaruh Capital Adequacy Ratio Dan Non Performing Loan Terhadap Nilai Perusahaan Pada PT. Bank Jago, Tbk.
Full text linkThe purpose of this study is to determine the Effect of Capital Adequacy Ratio and Non-Performing Loan on the value of the company in PT. Bank Jago, Tbk. The types of data used in this study are qualitative and quantitative. The data source used in this study is secondary data. The analysis methods used are descriptive analysis and multiple linear regression, determination coefficient (R2), correlation coefficient (r), t test, and F test. The results of this study show the regression equation Y = 10,280 + 0,064X1 – 2,589X2, determination coefficient, (R2) = 37,3% and correlation coefficient (R) = 0,611. Capital Adequacy Ratio and Non Performing Loan simultaneously it does not have a significant influence on the company's value. Partially, the Capital Adequacy Ratio has a positive and significant effect on the company's value in PT. Bank Jago, Tbk. Non-Performing Loanshave a significant effect on the company's value at PT. Bank Jago, Tbk. hypothesis 1 and hypothesis 2 are not accepted, Hypothesis 3 is accepted
Peran Suasana Klinik, Persepsi Harga, dan Kualitas Layanan dalam Meningkatkan Loyalitas Pelanggan Meutia Beauty Centre
Full text linkThis research aims to determine the role of clinic atmosphere, price perceptions and service quality in increasing Meutia Beauty Center customer loyalty. In this study, 100 respondents were used as samples. The data analysis methods used include multiple linear regression, t test, F test and coefficient of determination test (Adjusted R2). The research results show that the clinic atmosphere variable has a significant effect in increasing Meutia Beauty Center customer loyalty, the price perception variable has a significant effect in increasing Meutia Beauty Center customer loyalty, and the service quality variable has a significant effect in increasing Meutia Beauty Center customer loyalty. The F test revealed that simultaneously the clinic atmosphere, price perception and service quality had a significant effect in increasing Meutia Beauty Center customer loyalty, apart from that the coefficient of determination (Adjusted R2) obtained was 0.591 or 59.1% of customer loyalty could be explained by these factors, while the remaining 40.9% was influenced by other variables not examined in this research
Analisis Kinerja Keuangan Atas Pelaksanaan Otonomi Daerah Kabupaten Toraja Utara Sebelum dan Setelah Pandemi COVID-19
Full text linkThis research aims to determine the comparison of financial performanceregarding the implementation of regional autonomy in North Toraja Regency before andafter the Covid-19 pandemic. This research was conducted in (BPKAD) North Toraja witha research period of 6 months. This research uses a comparative quantitative method byanalyzing using ratios, namely the degree of decentralization ratio, independence ratio,efficiency ratio, effectiveness ratio and financial dependence ratio and each ratio has ameasurement scale. The research results show less than optimal performance in theimplementation of regional autonomy in the pre- and post-Covid era, which is reviewedfrom five aspects of regional finance, namely the degree of decentralization ratio,independence ratio, efficiency ratio, effectiveness ratio and financial dependency rati
Akuntansi Keperilakuan Biaya terhadap Profitabiltas UMKM Binaan Dinas Pertanian, Kelautan, dan Perikanan Kota Parepare
Full text linkPenelitian ini bertujuan untuk mengetahui Akuntansi Keperilakuan biaya terhadap Profitabilitas UMKM binaan Dinas Pertanian, Kelautan, dan Perikanan Kota Parepare. Jenis data yang digunakan dalam penelitian ini yaitu data kualitatif dengan metode pengumpulan informasi, melalui wawancara, pemeriksaan arsip atau persepsi lapangan yang dimasukkan dalam bentuk catatan. Hasil penelitian menunjukkan bahwa perilaku biaya memiliki dampak yang signifikan terhadap tingkat profitabilitas yang mereka peroleh pada setiap kelompok. Penting untuk diingat bahwa perilaku biaya pada setiap kelompok memilki tingat yang berbeda-beda sehingga ini akan mempengaruhi terhadap profitabilitas. Dari ke- 5 kelompok ini terlihat bahwa tingkat profitabilitas yang mereka peroleh terkadang sangat tinggi namun tak jarang sebaliknya, ini dikarenakan faktor perilaku biaya memiliki dampak yang sangat penting dalam memaksimalkan keuntungan yang diperoleh
Pengaruh Gaya Hidup, Varian Produk Dan Layanan Terhadap Keputusan Pembeli Di Lucha Coffe Medan Johor
Full text linkThe purpose of this study was to analyze lifestyle, product variants and services affect buyer decisions at Lucha Coffee Medan Johor. This type of research is quantitative. The population in this study were 390 people who made purchases at Lucha Coffe Medan Johor which were taken from data in April 2024. In this study, the sample was taken using the Slovin formula, and using random sampling techniques. So, the total number of respondents in this study was rounded up to 80 consumers who made purchases at Lucha Coffee Medan Johor. The research instrument used a questionnaire with a Likert Scale data measurement scale. The data analysis technique uses validity, reliability and classical assumption tests. The data analysis method uses multiple linear regression with the help of the SPSS program. The results of this study indicate that partially lifestyle has a positive and significant effect on purchasing decisions at Lucha Coffee Medan Johor. Product variants have a positive and significant effect on purchasing decisions at Lucha Coffe Medan Johor. Service has a positive and significant effect on purchasing decisions at Lucha Coffee Medan Johor. In addition, lifestyle, product variants and service simultaneously (simultaneously) affect the purchasing decision variable at Lucha Coffe Medan Johor with a value of Fcount (58.744) > Ftabel (2.72), and a significance value of 0.000 <0.05
Penerapan Pembelian Stok Barang Spareparts Berdasarkan Daya Beli Masyarakat Pada UD. Sentral Jaya Motor Pinrang
Full text linkThis study aims to explore the factors that influence user attitudes towardscashless technology in Indonesia. The increasing adoption of cashless payment systemsis essential to understand the elements that shape positive user attitudes. This studyuses a quantitative approach, analyzing the influence of Perceived Usefulness,Perceived Ease of Use, Trust in Technology, and Perceived Risk on cashless userattitudes. The respondents in this study were 385 from generation Z. Data werecollected by providing a series of structured questions through a survey involvingrespondents who use cashless technology, and multiple linear regression analysis totest the proposed hypothesis. The results of the study indicate that perceived benefitsand ease of use have a significant positive impact on user attitudes, while the level oftrust and risk perception also have an effect, but with different complexities. Thesefindings provide insights for technology developers and stakeholders to design moreeffective strategies in increasing the adoption of cashless technology in society. Thisresearch is expected to contribute to the development of a more inclusive and efficientpayment ecosystem