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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI DENGAN MOTIVASI SEBAGAI VARIABEL MEDIATING DI LINGKUNGAN DINAS PENATAAN RUANG DAN PEMUKIMAN PROVINSI SUMATERA UTARA
Get PDFThe measurement of performance is an assessment process of work progress toward the determined target. The measurement of performance is management device to increase the quality of decision making and accountability. Employees' good performance will directly influence the performance of their institution, and improving employees performance will take a long time and a long process. The aim of this study was to verify some factors which influenced employees performance with motivation as the mediating variable in the Layout and Settlement Service of North Sumatera Province. The research was explanatory research type. The data comprised of the primary data and were gathered by using questionnaires. The hypothesis was tested by using Structural Equation Modeling (SEM), using an Amos version 18 program. The samples comprised of 150 employees, using purposive sampling and proportionate stratified random sampling technique. The result of the research showed that leadership had negative influence on employees motivation and performance. Communication had positive influence on employees' motivation and performance. Organization climate had positive influence on employees' motivation and performance. Work discipline had positive influence on employees' motivation and performance. Motivation as the mediating variable had negative influence on employees performance
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN HOTEL DI KABUPATEN KARO PROVINSI SUMATERA UTARA
Get PDFThis study aims to find out more about the influence of basic competence andcompensation of employees motovasi in Karo, North Sumatra, and to test how much influence competence and compensation of employees motovasi hotel. And the results of this study are expected to serve as a valuable input for authors perform basic tasks lecturer in the activities of Tri Dharma Perguruan Tinggi and become an input for Akademi Pariwisata Medan and become input to management of hotels in North Sumatra, especially those in the Karo district.The method used in this study is a survey method using a data collection tool in the form of a questionnaire with a hotel employee population at Karo. However, because the number of hotels and the employees there are too many samples taken at random (random) and employs 45 people. The data used are primary data and processed using multiple linear regression statistical tests with SPSS tools.The results of this study demonstrate that competence has positive andsignificant impact on employee motivation hotel with a significant level of 2% at ? = 5%. While compensation has positive and significant impact on employee motivation hotel with a significant level of 7.2% at ? = 5%
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP MOTIVASI KERJA KARYAWAN HOTEL DI KABUPATEN KARO PROVINSI SUMATERA UTARA
Get PDFThis study aims to find out more about the influence of basic competence and compensation of employees motovasi in Karo, North Sumatra, and to test how much influence competence and compensation of employees motovasi hotel. And the results of this study are expected to serve as a valuable input for authors perform basic tasks lecturer in the activities of Tri Dharma Perguruan Tinggi and become an input for Akademi Pariwisata Medan and become input to management of hotels in North Sumatra, especially those in the Karo district. The method used in this study is a survey method using a data collection tool in the form of a questionnaire with a hotel employee population at Karo. However, because the number of hotels and the employees there are too many samples taken at random (random) and employs 45 people. The data used are primary data and processed using multiple linear regression statistical tests with SPSS tools.The results of this study demonstrate that competence has positive and significant impact on employee motivation hotel with a significant level of 2% at = 5%. While compensation has positive and significant impact on employee motivation hotel with a significant level of 7.2% at = 5%
PENGARUH PERSEPSI PENGUSAHA KECIL ATAS INFORMASI AKUNTANSI KEUANGAN TERHADAP KEBERHASILAN PERUSAHAAN (Survei Pada Usaha-Usaha Kecil Di Kota Medan)
Get PDFThe purpose of this study was to determine the influence of positivecorrelation between learning, motivation, and personality on perceptions of small business owners on financial accounting information and whether there is a positive influence on the perception of businessmen on accounting information to the company's success in the Small and Medium Enterprises (SMEs) in Medan. The research was conducted on SMEs in Medan by using survey methods.The results showed that: (1) Learning, Motivation and Personality jointlyhave a significant influence Perception Of Accounting For information on SMEs in Medan. (2) The learning process does not have an influence on the perception of small businesses on accounting information. This suggests that a good learning process has not been able to ensure the growing perception of small businesses on accounting information on SMEs in Medan. (3) Motivation has an influence on the perception of small businesses on accounting information. This suggests that small business owners high motivation to guarantee small business owners increase the perception of accounting information on SMEs in Medan. (4) Personality does not have an influence on the perception of small businesses on accounting information. This suggests that a good personality not been able to guarantee the improvement of the perception of small business accounting information on SMEs in Medan. (5) The perception of small businesses on accounting information had no effect on the success of the business. This suggests that the perception of small businesses on accounting information either not able to guarantee the improvement of business success in SMEs in Meda
KEBIJAKAN PEMBANGUNAN YANG BERPIHAK KEPADA PENDUDUK MISKIN
Get PDFTulisan ini mendiskusikan tinjauan kepustakaan mengenai kebijakan pembangunan yang berpihak kepada kemiskinan. Untuk pemahaman lebih jauh tentang kondisi empiris di Sumatera Barat, kajian mengenai kebijakan pembangunan dan kemiskinan di Sumatara Barat mutlak diperlukan. Bagaimanapun juga, walaupun tulisan ini hanya membahas tentang tinjauan kepustakaan, teori dan kebijakan yang telah dibahas dapat memberi beberapa implikasi bagi daerah khususnya Sumatera Barat untuk mengurangi kemiskinan
ANALISIS KINERJA KANTOR PELAYANAN PENYULUHAN DAN KONSULTASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di KP2KP Padangpanjang)
Get PDFThe objective of this research are to analyze and find out the effect of performance of tax office which is consist of indicator varibel productivity, responsiveness, quality of service, responsibility and accountability to tax compliance of tax payer. This is the emperical study in tax office of Padangpanjang. The research data was obtained through questionnaire with 60 respondent involves taxpayers in tax office of Padangpanjang. Sample taken by purposive sampling. The method of data analysis used is doubled regression. The result of research show that partially, only indicator responsibility have effect on tax compliance. The analysis show that together, independent varibels have a significant simultaneous effect to tax compliance of taxpayer at tax office of Padangpanjang
PENGARUH SISTEM INFORMASI BERBASIS KOMPUTER DAN KEPERCAYAAN TERHADAP KINERJA INDIVIDUAL (STUDI EMPIRIS PERBANKAN DI KOTA MEDAN)
Get PDFThis study is an empirical study conducted with the aim to test hypothesesabout the impact of computer-based information systems and reliance on individual performance. The data in this study were drawn from the banking company in the city of Medan. The data was collected by distributing questionnaires to the respondents 30 pieces. By using simple regression analysis, testing hypothesis 1 was done and based on a hypothesis test results are received, that the computer-based information systems have a significant influence on individual performance. The next two hypotheses are tested using the same simple regression analysis showed that the trust has a significant influence on individual performance, so that hypothesis 2 is received. For the third hypothesis using multiple regression analysis were tested simultaneously showed that computer-based information systems and trust together have a significant influence on individual performance, the hypothesis 3 accepted
ANALISIS PENURUNAN TARIF PPH BADAN DALAM MENINGKATKAN PENERIMAAN PPH DI KPP MEDAN BARAT
Get PDFKebijakan pemerintah menurunkan tax rate juga akan menghasilkan efek negatif. Dimana efek negatifnya berupa adanya potensial lost tax revenue dikarenakan apabila penurunan tarif ini tidak sesuai dengan kondisi masyarakat dan wajib pajak badan, akan mengurangi kepatuhan wajib pajak badan sehingga penerimaan pajak ikut berkurang dan dengan tingkat kepatuhan wajib pajak badan yang sama dengan tarif yang lebih rendah maka penerimaan pajak akan lebih rendah dibandingkan dengan tarif yang lebih tinggi. Penelitian ini menggunakan pendekatan kualitatif, dimana untuk menganalisis kebijakan penurunan tarif PPh terutang badan dalam meningkatkan penerimaan PPh pasal 25/29 badan menggunakan indikator kepatuhan berupa jumlah wajib pajak badan terdaftar, jumlah SSP PPh pasal 25/29, jumlah SPT tahunan badan dan jumlah tunggakan wajib pajak badan. Hasil penelitian ini menunjukkan bahwa penurunan tarif PPh terutang badan belum dapat meningkatkan penerimaan PPh pasal 25/29 badan dikarenakan hanya dapat meningkatkan jumlah wajib pajak terdaftar dalam memperoleh NPWP, akan tetapi tidak diikuti dengan meningkatnya kepatuhan dan kesadaran wajib pajak badan dalam melaksanakan kewajiban perpajakan yang lain sehingga mengakibatkan indikator lain mengalami penurunan dengan demikian jumlah penerimaan PPh pasal 25/29 badan ikut mengalami penurunan
PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE (Studi Pada Satuan Kerja Perangkat Daerah di Kota Medan)
Get PDFPenelitian ini bertujuan untuk mengetahui Pengaruh Budaya Organisasi Terhadap Efektivitas Penerapan Akuntansi Sektor Publik Serta Dampaknya Terhadap Good Governance Pada Satuan Perangkat Daerah (SKPD) Di Kota Medan. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Medan dengan menggunakan metode sensus. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner dan browshing di Website Pemerintahan Kota Medan. Analisis data dan pengujian hipotesis dilakukan dengan menggunakan Path Analysis (Analisis Jalur)Hasil penelitian menunjukkan bahwa: (1) Budaya Organisasi berpengaruh signifikan terhadap Efektivitas Penerapan Akuntansi Sektor Publik dan besaran pengaruh termasuk ke dalam kategori sedang. Hal ini menunjukkan bahwa budaya organisasi memberikan kontribusi yang cukup dalam meningkatkan efektivitas penerapan akuntansi sektor publik namun belum mencapai tingkat maksimal yang diharapkan. (2) Efektifitas Penerapan Akuntansi Sektor Publik berpengaruh signifikan terhadap Good Governance .Besarnya variasi dari variabel good governance yang dapat dijelaskan oleh efektivitas penerapan akuntansi sektor publik adalah sebesar 23,3 %, sedangkan sisanya sebesar 76,7 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini
PENGARUH IQ DAN EQ TERHADAP PRESTASI PEMBELAJARAN KOMPUTERISASI AKUNTANSI PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UMSU MEDAN
Get PDFPenelitian ini memiliki tujuan untuk mengetahui pengaruh KecerdasanIntelektual dan Kecerdasan Emosional terhadap tingkat prestasi pembelajaran komputerisasi akuntansi secara parsial dan simultan serta untuk menguji apakah minat mahasiswa/i mempengaruhi hubungan antara kecerdasan intelektual dan kecerdasan emosional dengan tingkat prestasi pembelajaran akuntansi pada mahasiswa/i jurusan akuntansi fakultas ekonomi UMSU Medan. Hasil penelitian menemukan bahwa secara simultan terdapat pengaruh variabel Kecerdasan Intelektual dan Kecerdasan Emosional terhadap Tingkat Pemahaman Mahasiswa atas Pembelajaran Matakuliah Komputer Akuntansi. secara parsial variabel kecerdasan emosional berpengaruh signifikan terhadap tingkat pemahaman mahasiswa sedangkan variabel variabel lain berupa Kecerdasan Intelektual tidak berpengaruh signifikan.Variabel IQ dan EQ berpengaruh signifikan terhadap Pembelajaran Matakuliah Komputer Akuntansi dengan Minat sebagai Variabel Moderating