E-Jurnal LPPM Universitas Ekasakti
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Pengaruh Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Sosial Kota Padang
Get PDFThe purpose of this study was to determine: 1. The partial effect of work discipline on employee performance. 2. Partial effect on employee performance. 3. The simultaneous influence of work discipline and competence on the performance of Padang City Social Service employees. The population of this study were employees of the Padang City Social Service with a total of 40 people. The sampling technique of this study used the total sampling method. Research data using primary data collected through the distribution of questionnaires to employees. The method of data analysis in this study used multiple linear regression analysis, coefficient of determination and hypothesis testing t and f. The results of the analysis show that 1. Competence partially has a significant positive effect on employee performance. 2. Work discipline partially has a significant positive effect on the performance of Padang City Social Service Employees. 3. Competence and work discipline simultaneously have a positive and significant effect on employee performance. Contribution of Work Discipline Competence to the Performance of Padang Social Service Employees 52.4%, the remaining 47.6% is influenced by other variables outside this research.
 
PEMBERDAYAAN MASYARAKAT DALAM PENGEMBANGAN EKONOMI LOKAL DI KECAMATAN SIBERUT UTARA DI KABUPATEN KEPULAUAN MENTAWAI
Get PDFPemberdayaan masyarakat dalam pembangunan ekonomi lokal di Kecamatan Siberut Utara Kabupaten Kepulauan Mentawai menjadi fokus utama dalam upaya peningkatan kesejahteraan dan keberlanjutan di daerah tersebut. Penelitian ini bertujuan untuk menggali proses pemberdayaan masyarakat dan upaya pengembangan ekonomi lokal yang dilakukan di Kabupaten Siberut Utara. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen terkait. Data yang terkumpul dianalisis dengan menggunakan metode analisis isi untuk mengidentifikasi tema dan pola yang muncul tentang pemberdayaan masyarakat dan pengembangan ekonomi lokal. Hasil kajian menunjukkan bahwa Pemerintah Kabupaten Siberut Utara telah melakukan berbagai upaya dalam pemberdayaan masyarakat dan pengembangan ekonomi lokal. Langkah-langkah yang dilakukan antara lain mengidentifikasi potensi lokal, menyusun rencana strategis, mendampingi dan melatih masyarakat, membentuk kelompok usaha dan koperasi, meningkatkan akses pasar, memberikan pendampingan dan insentif, serta membangun infrastruktur
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019)
Get PDFAbstract: This study aims to determine the Effect of Deferred Tax Assets, Deferred Tax Expenses, and Company Size on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2019. The results of this study indicate that: 1) Deferred Tax Assets have a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 2) Deferred Tax Expense has a negative and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 3) Company size has a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 4) Deferred Tax Assets, Deferred Tax Expenses, and Company Size simultaneously have no significant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa: 1) Asset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 2) Beban Pajak Tangguhan berpengaruh negatif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 3) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 4) Asset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019
PUBLIC SPEAKING LEADERSHIP UNTUK MENINGKATKAN MOTIVASI KINERJA PEGAWAI DI HOTEL SANTIKA PREMIERE PADANG
Get PDFPublic speaking is a person's ability to speak in public correctly so that the message can be clearly conveyed and the purpose of speaking can be directly obtained. Public Speaking is very important to support the realization of the goals of the management itself, one of which is to improve the knowledge and skills of hotel employees. Of the various non-technical skills or competencies required by tourism industry human resources, effective communication competencies both orally and in writing are non-technical skills with a very large role. For example, the style of language in communicating with employees is important in increasing employee motivation and also company performance. In this study, the authors examine the effect of public speaking and communication styles that occur at Hotel Santika Premiere Padang on the work motivation of employees. The subject of this research is the management of Hotel Santika Premiere Padang and their staff. This study aims to determine what kind of public speaking and communication styles occur and whether public speaking and leadership communication styles trigger employee motivation
EVALUASI PELAKSANAAN ANBK DI SEKOLAH DASAR ISLAM TERPADU BAITUL HAMDI KOTA PADANG
Get PDFEducation evaluation through the Computer-Based National Assessment (ANBK) is used to assess the quality of each educational institution, including elementary schools, junior high schools and high schools. In 2021, ANBK was first put into use. Assessment focuses on students' literacy or reading and numeracy or counting skills. The purpose of this article is to examine how ANBK is implemented at the Baitul Hamdi Padang Integrated Islamic Elementary School (SD IT). This research is descriptive qualitative in nature. Research findings show that the implementation of ANBK will be carried out independently and online at SD IT Baitul Hamdi in 2023. The pre-ANBK stage, ANBK implementation stage, and post-ANBK stage are the three stages of ANBK implementation. Activities, outreach, personnel management, participant management, facilities and infrastructure management, are all part of the pre-ANBK stage. The school principal is trying to resolve problems arising from the lack of laptop availability so that the implementation of ANBK can run well. At SD IT Baitul Hamdi, the implementation of ANBK is generally in accordance with established protocols. Proctors and technicians have also completed their duties properly in accordance with the specified technical guidelines
Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen (SAM), Desentralisasi dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial pada Kantor Polda Sumatera Barat
Get PDFAbstract: This study discusses the influence of management accounting information systems (SAM), decentralization and environmental uncertainty on managerial performance in the Polda of West Sumatra. The results of the analysis of this study indicate that the Management Accounting System (SAM) information variable has a positive effect on the managerial performance of the West Sumatra Regional Police employees with a significant value of ? (0.000 <0.05). The decentralization variable has a positive effect on the managerial performance of West Sumatra Regional Police employees ? (0.001 <0.05). The environmental uncertainty variable has a positive effect on the managerial performance of North Sumatra Regional Police employees with a significance value of ? (0.000 <0.05). The management accounting system (SAM) information variable, decentralization and environmental uncertainty have a significant effect on managerial performance in the West Sumatra Regional Police with a significance value of 0.000, which means 0.000 <0.05. Keywords: Characteristics of Management Accounting Information Systems (SAM), Decentralization, Environmental Uncertainty, Managerial Performance, West Sumatra Regional Police.
Abstrak: Penelitian ini membahas pengaruh pengaruh sistem informasi akuntansi manajemen (SAM), desentralisasi dan ketidakpastian lingkungan terhadap kinerja manajerial di Polda Sumbar. Hasil analisis penelitian ini menunjukkan bahwa variabel informasi Sistem Akuntansi Manajemen (SAM) berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumbar dengan nilai signifikan ? (0,000 < 0,05). Variabel desentralisasi berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumbar ? (0,001 < 0,05). Variabel ketidakpastian lingkungan berpengaruh positif terhadap kinerja manajerial pegawai Polda Sumut dengan nilai signifikansi ? (0,000 < 0,05). Variabel informasi sistem akuntansi manajemen (SAM), desentralisasi dan ketidakpastian lingkungan berpengaruh signifikan terhadap Kinerja Manajerial di Polda Sumbar dengan nilai signifikansi 0,000 yang berarti 0,000 < 0,05. Kata kunci: Karakteristik Sistem Informasi Akuntansi Manajemen (SAM), Desentralisasi, Ketidakpastian Lingkungan, Kinerja Manajerial, Polda Sumatera Barat
Pengaruh Financial Stability, Leverage Dan Proftabilitas Terhadap Kemungkinan Terjadinya Fraudulent Financial Reporting pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 – 2019
Get PDFAbstract: This study aims to determine the effect of financial stability, leverage, and profitability on the possibility of fraudulent financial reporting. in banking sector companies listed on the IDX in 2017-2019. The type of data used in this study is quantitative data sourced from the company's financial statements. Source of data in this research is secondary data. The population in this study is a banking sector company on the Indonesia Stock Exchange in the period 2017 to 2019 with a total of 47 companies. The sampling technique used a purposive sampling technique according to predetermined criteria. Based on predetermined criteria, a sample of 26 companies was obtained. The analytical method used in this study uses logistic regression analysis test. The results of this study indicate that partially financial stability has an effect but not significantly on the possibility of fraudulent financial reporting, leverage has a significant effect on the possibility of fraudulent financial reporting, profitability has a significant effect on the possibility of fraudulent financial reporting reporting, simultaneously financial stability, leverage, and profitability affect the possibility of fraudulent financial reporting.
Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, leverage, dan profitabilitas terhadap kemungkinan terjadinya fraudulent financial reporting. pada peruasahaan sektor perbankan yang terdaftar di bei tahun 2017-2019. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan. Sumber data dalam penelitian ini merupakan data sekunder. Populasi dalam penelitian ini merupakan perusahaan sektor perbankan di Bursa Efek Indonesia pada periode 2017 sampai 2019 sebanyak 47 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling sesuai kriteria yang sudah ditentukan Berdasarkan kriteria yang sudah ditentukan diperoleh sampel sebanyak 26 perusahaan. Metode analisis yang digunakan dalam penelitian ini menggunakan uji analisis regresi logistik Hasil penelitian ini menunjukkan bahwa secara parsial financial stability berpengaruh namun tidak signifikan terhadap kemungkinan terjadinya fraudulent financial reporting, leverage berpengaruh signifikan terhadap kemungkinan terjadinya fraudulent financial reporting, profitabilitas berpengaruh signifikan terhadap kemungkinan terjadinya fraudulent financial reporting, secara simultan financial stability, leverage, dan profitabilitas berpengaruh terhadap kemungkinan terjadinya fraudulent financial reporting
Pengaruh Capital Intensity, Konservatisme Akuntansi Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2019)
Get PDFAbstract: This study aims to determine whether Capital Intensity, Accounting Conservatism, Corporate Social Responsibility have a significant effect on tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Either partially or simultaneously. The type of data used in this study is quantitative data sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange totaling 179 companies. The results of this study indicate that partially capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax evasion. Meanwhile, simultaneously capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax avoidance.
Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Capital Intensity, Konservatisme Akuntansi, Corporate Social Responsibility berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Baik secara parsial maupun secara simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia berjumlah 179 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaran pajak. Sedangkan secara simultan capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaraan pajak
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2017-2019
Get PDFAbstract: This study aims to examine the effect of Financial Performance on Company Value with Corporate Social Responsibility Disclosure as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The type of data used in this research is quantitative data. Source of data in this research is secondary data. The results of this study indicate that partially financial performance has a significant effect on firm value, and CSR is able to strengthen the relationship between financial performance and firm value.
Abstrak: Penelitian ini bertujuan untuk menguji pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Corpoate Social Responsibility Disclosure sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data pada penelitian ini merupakan data sekunder. Hasil penelitian ini menunjukkan bahwa secara parsial Kinerja Keuangan berpengaruh signifikan terhadap Nilai Perusahaan, dan CSR mampu memperkuat hubungan antara Kinerja Keuangan terhadap Nilai Perusahaan
Pengaruh Kecerdasan Emosional dan Stress Kerja Terhadap Kinerja Karyawan pada PT. Bank Rakyat Indonesia (BRI) Syariah Cabang Padang
Get PDFAbstract: This study aims to test and analyze 1) emotional intelligence's influence on employees' performance at PT. Bank Rakyat Indonesia (BRI) Sharia Padang Branch 2) the effect of work stress on employee performance at PT. Bank Rakyat Indonesia (BRI) Sharia Padang Branch 3) the effect of emotional intelligence and work stress on employee performance at PT. Bank Rakyat Indonesia (BRI) Sharia Padang Branch. The population is 37 people and the sample is 37 people. The data analysis method is Multiple Linear Regression Analysis and the determinant coefficient while the hypothesis testing method is the t-test and F-test. The results of the study show that the Emotional Intelligence Variable has a significant effect on employee performance at PT. Bank Rakyat Indonesia (BRI) Syariah Padang Branch, Work Stress Variable significantly affects employee performance at PT. Bank Rakyat Indonesia (BRI) Syariah Padang Branch, Emotional intelligence and work stress variables simultaneously have a significant effect on employee performance at PT. Bank Rakyat Indonesia (BRI) Sharia Padang Branch.
Abstrak: Penelitian ini bertujuan untuk Menguji dan menganalisis 1) pengaruh kecerdasan emosional terhadap kinerja kinerja karyawan pada PT. Bank Rakyat Indonesia (BRI) Syariah Cabang Padang 2) pengaruh stress kerja terhadap kinerja kinerja karyawan pada PT. Bank Rakyat Indonesia (BRI) Syariah Cabang Padang 3) pengaruh kecerdasan emosional dan stress kerja terhadap kinerja kinerja karyawan pada PT. Bank Rakyat Indonesia (BRI) Syariah Cabang Padang. Populasi 37 orang dansampel 37 orang. Metode analisis data adalah Analisis Regresi Linear Berganda dan koefisien determinan sedangkan metode pengujian hipotesis adalah Uji t dan Uji F. Hasil dari Penelitian menunjukan Variabel Kecerdasan Emosional berpengaruh signifikan terhadap kinerja karyawan pada PT. Bank Rakyat Indonesia (BRI) Syariah Cabang Padang, Variabel Stress Kerja berpengaruh signifikan terhadap kinerja karyawan pada PT.Bank Rakyat Indonesia (BRI) Syariah Cabang Padang, Variabel kecerdasan emosional dan stress kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan pada PT. Bank Rakyat Indonesia (BRI) Syariah Cabang Padang