Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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The Effect Of Training On The Performance Of Civil Servants Moderated By Supervision
Get PDFThe purpose of this study was to examine the effect of training on the performance of civil servants moderated by supervision. The approaches applied in the research design include descriptive qualitative and descriptive quantitative approaches. The results showed that training has a positive and significant influence on employee performance, and supervision acts as a moderator in the relationship between training and performance
The The Effect Of Service Quality And Visitor Motivation On Satisfaction And Intentions To Revisit At Bogor Botanical Garden
No full textThis research investigates the impact of service quality and visitor motivation on satisfaction and revisit intentions at Kebun Raya Bogor. Utilizing a quantitative explanatory approach, the study analyzes how these factors interact to influence visitor behavior. Through surveys with 100 visitors, the research identifies key dimensions of service quality—reliability, responsiveness, assurance, empathy, and tangibles—and evaluates how these, combined with visitor motivations, affect satisfaction and the likelihood of revisiting. The results indicate that both service quality and motivation significantly influence satisfaction, which in turn impacts revisit intention. This study highlights the importance of improving service quality to enhance visitor satisfaction and foster loyalty at tourism destinations
Analysis of Economic Sector Development In Aru Islands Regency
Get PDFSalah satu strategi yang dapat mendorong pertumbuhan ekonomi yaitu dengan mempriotaskan sektor-sektor ekonomi basis dalam program pembangunan yang direncanakan untuk mengarah pada kinerja perekonomian yang lebih baik secara keseluruhan. Tujuan dari Penelitian yang dilakukan ini adalah untuk mengetahui apakah sektor-sektor ekonomi diKabupaten Kepulauan Aru merupakan sektor basis atau sektor non basis. Alat analisis yang digunakan dalam penelitian ini adalah Analisis Location Quation (LQ), Shift Share, Tipologi Klassen. Dari Hasil penelitian dapat dilihat bahwa Hasil analisis LQ 2014-2023 menunjukkan bahwa terdapat 3 sektor di Kabupaten Kepulauan Aru yang menjadi sektor basis yaitu sektor pertanian, kehutanan dan perikanan dengan nilai LQ 2,33, sektor Konstruksi 1,40 dan yang terakhir sektor Administrasi Pemerintahan, Pertahanan dan jaminan sosial wajib 5,41. Dengan demikian maka sektor terdapat 3 sektor yang merupakan sektor basis di Kabupaten Kepulauan Aru yakni sektor pertanian, kehutanan dan perikanan, terakhir sektor Administrasi Pemerintahan, Pertahanan dan jaminan sosial wajib dan sektor Konstruksi
The Influence Of Competency And Organizational Commitment On The Quality Of Financial Reports (Empirical Study on Ambon City Government)
Get PDFTuntutan terhadap Laporan Keuangan Pemerintah Daerah (LKPD) yang berkualitas telah banyak mendapat perhatian dari para pemangku kepentingan. LKPD berfungsi sebagai media pertanggungjawaban keuangan Pemerintah Daerah (Pemda) kepada publik dengan menyajikan informasi keuangan. Namun, berdasarkan hasil pemeriksaan LKPD Pemerintah Kota Ambon Tahun 2023, ditemukan beberapa hal yang menunjukkan bahwa informasi akuntansi yang disajikan Pemerintah Kota Ambon belum memenuhi karakteristik kualitatif sebagaimana diamanatkan dalam Peraturan Pemerintah (PP) Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh kompetensi dan komitmen terhadap kualitas laporan keuangan, Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan menggunakan data primer. Objek penelitian adalah masing-masing Organisasi Perangkat Daerah (OPD) di lingkungan Pemerintah Kota Ambon. Sampel penelitian adalah staf akuntansi dan keuangan sebanyak 122 orang. Analisis data dilakukan dengan menggunakan Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS versi 3.0. Analisis diawali dengan pengujian outer model yang meliputi uji reliabilitas dan validitas. Selanjutnya dilakukan pengujian inner model dan pengujian hipotesis dengan menggunakan total effect evaluation. Hasil penelitian menunjukkan bahwa konstruk variabel laten kompetensi dan komitmen berpengaruh signifikan terhadap kualitas laporan keuangan
Analysis Of Internal Control Of Accounts Receivable To Minimize Doubtive Accounts Receivable At JIH Hospital Yogyakarta
Get PDFInternal control of accounts receivable is a process designed and implemented by a company to ensure that receivables can be collected and received on time. If the payment of receivables is not received within the stipulated time, it can impact the company's financial condition. JIH Hospital faces challenges in managing receivables as it provides payment options through third parties, namely insurance companies. The payment mechanism by insurance companies is carried out within a certain period after healthcare services are provided or after patients are discharged following treatment. Therefore, JIH Hospital needs to apply effective receivables control to minimize the risk of prolonged payment delays and to avoid the potential for uncollectible receivables. This study aims to examine how internal control over receivables is implemented at JIH Hospital and to assess the quality of the receivables collection process. The research uses a qualitative approach by conducting in-depth interviews with individuals directly involved in the collection process. The analysis is based on the COSO framework, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that internal control at JIH Hospital has been effectively applied through the categorization of receivables using an aging schedule and strict supervision in the collection process. However, several weaknesses were identified, such as limited flexibility in handling special cases and restricted access to information in certain work areas. Based on these findings, it can be concluded that the internal control applied is quite effective but needs to be improved by enhancing communication systems, conducting regular monitoring, and implementing more adaptive policies in managing problematic receivables
The Influence of Financial Ratios on The Profitability of Conventional Commercial Banks Listed on The Indonesia Stock Exchange
Get PDFThis paper aims to determine the effect of CAR, NPL, BOPO, and LDR on the ROA of conventional commercial banks listed on the IDX in the period 2019–2023. This type of research is a descriptive analysis, using 27 banks that passed the criteria test and producing a total sample of 135 samples. The tests used in this paper include multiple linear regression analysis, a normality test, a multicollinearity test, an autocorrelation test, a heteroscedasticity test, a coefficient of determination, an F test along with a t test. The results show that CAR does not affect ROA, NPL does not affect ROA, BOPO does affect ROA, and LDR does not affect ROA. At the same time, CAR, NPL, BOPO, and LDR all affect ROA
The Mediating Role Of Dynamic Capability On The Influence of Intellectual Capital On Corporate Performance : A Literature Review
Get PDFThis study aims to explore the relationship between intellectual capital (IC), dynamic capability (DC), and corporate performance (CP) while identifying gaps in the existing literature. IC, comprising human capital, structural capital, and relational capital, serves as a strategic resource for driving competitive advantage and sustainable corporate performance. Meanwhile, DC, which encompasses sensing, seizing, and reconfiguring capabilities, acts as the primary mediator in leveraging IC to respond to environmental dynamics. This study also reviews relevant literature to construct an integrative theoretical framework based on the Resource-Based View (RBV) and Dynamic Capability View (DCV). Practically, the research provides insights for companies to enhance performance through the optimization of IC and strengthening of DC. The findings identify trends, offer directions for future research, and recommend the development of strategic frameworks applicable across various sectors
The Influence Of Leadership Style, Organizational Culture, And Job Satisfaction On Employee Loyalty Of PT. Anugerah Mahadaya Nusantara Banjarmasin
Get PDFThis research aims to: First, analyze the partial effect of leadership style on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin. Second, analyze the partial effect of organizational culture on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin. Third, analyze the partial effect of job satisfaction on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin. Fourth, analyze the simultaneous effect of leadership style, organizational culture, and job satisfaction on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin.The population in this study consists of all permanent employees of PT. Anugerah Mahadaya Nusantara Banjarmasin, and the sample is the entire population, totaling 40 respondents. This study is a quantitative research using a descriptive quantitative approach. The analysis tools used in this study include validity and reliability tests for the data. The hypothesis testing methods used are the F-test and t-test.Based on the results of the research conducted, the following conclusions can be drawn: First, leadership style has a partial effect on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin. Second, organizational culture has a partial effect on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin. Third, job satisfaction has a partial effect on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin. Fourth, leadership style, organizational culture, and job satisfaction have a simultaneous effect on employee loyalty at PT. Anugerah Mahadaya Nusantara Banjarmasin.For future research, it is recommended to further develop the factors that influence employee loyalty in the future. In addition, upcoming studies could use a broader subject of research with a larger sample size. Future research is also expected to add more items to the questionnaire to provide a more detailed measurement of each indicator, include independent variables that were not studied in this research, and incorporate other dependent variables such as employee performance
Analysis of Factors Influencing Economic Growth in Middle Income Trap Asean
Get PDFThe success of a country and the welfare of its population can be assessed through economic growth as the main indicator, for developing countries, equitable and stable economic growth is a priority for the transition to a developed country even though each country has different natural, economic, social, and cultural conditions, so that stability and sustainability of economic growth are needed to encourage sustainable development with one of its efforts through convergence economics. This study analyzes the convergence between ASEAN upper middle-income countries in 2013-2023 and variables that can accelerate the convergence of economic growth. The variables used include Foreign Direct Investment (FDI), trade openness, and corruption, which are suspected to affect economic growth. The approach used is a quantitative method with secondary data from the World Bank and Transparency International. The analysis methods used are sigma convergence, absolute beta convergence, and conditional beta convergence. The calculation of sigma convergence used the value of the coefficient of variation of GDP per capita, while the absolute beta and conditional beta convergence were analyzed using panel data regression with a selected fixed effect model. The results of the study show that there is a convergence of sigma, absolute beta and conditional beta convergence between ASEAN upper middle-income countries. It is known that the FDI variable has a positive and significant effect, while trade openness has a negative and insignificant effect, and corruption has a positive but insignificant effect on economic growt
Fraudulent Financial Reporting and the Fraud Pentagon: Corporate Governance as a Moderator in the Financial Sector
Get PDFThis study examines the influence of the fraud pentagon dimensions (Pressure, Opportunity, Rationalization, Competence, Arrogance) on fraudulent financial statement within the financial industry, with good corporate governance (GCG) as a moderating variable. Data were collected from the annual financial reports of financial sector companies listed on Indonesia Stock Exchange (IDX) for the period 2019-2023 and analyzed using Moderated Regression Analysis (MRA) with Eviews, The findings reveal that Pressure and Rationalization affect fraudulent financial statements, while Opportunity, Competence, and Arrogance do not have significant impacts. Furthermore, GCG fails to moderate the relationship between the fraud pentagon dimensions and fraudulent financial statements. This study extends the fraud pentagon theory and offers practical insight for companies to enchance internal controls and for regulators to develop more effective policies for preventing fraudulent financial statement in the financial indutry