Abstract:Penelitian ini bertujuan untuk mendukung dugaan bahwa terdapat pengaruh antara karakteristik tujuan anggaran, keadilan prosedural dan motivasi kerja terhadap kinerja aparatur pemerintah daerah pada Dinas Pendidikan Kabupaten…
aten Merauke.Dari penelitian, sampel yang di ambil 39 orang dalam dinas terkait yang terdiri dari Bagian Umum, Ruang Kepegawaian, Bidang Pendidikan dan Tenaga Kerja, Ruang Pengendalian Perizinan Pendidikan, Pengembangan dan Sastra serta Bagian Keuangan. Hasil penelitian ini menunjukan Karakteristik Tujuan anggaran tidak berpengaruh positif terhadap kinerja aparatur. Keadilan Prosedural berpengaruh positif terhadap kinerja aparatur . Motivasi Kerja tidak berpengaruh positif terhadap kinerja aparatur.
Abstract:Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 191 perusahaan…
erusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2020. Setelah menggunakan teknik purposive sampling maka didapatkan sampel sebanyak 59 perusahaan tetapi terdapat 9 perusahaan yang tidak masuk dalam pengujian SPSS sehingga sampel penelitian ini menjadi 50 perusahaan dengan total pengamatan penelitian sebanyak 200. Sumber data pada penelitian ini adalah data sekunder, dengan mengunakan teknik pengelolahan data mengunakan aplikasi program SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Current Ratio (CR), Debt to Asset (DAR), dan Total Asset Turnover (TAT) secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba, Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap pertumbuhan laba, dan hasil penelitian secara simultan menunjukkan bahwa Current Ratio (CR), Debt to Asset (DAR), Return On Assets (ROA), dan Total Asset Turnover (TAT) berpengaruh signifikan terhadap pertumbuhan laba.
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh Biaya Lingkungan terhadap Kinerja Keuangan dengan pengungkapan CSR sebagai mediator pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian…
elitian ini sebanyak 181 perusahaan manufaktur yang telah go public dan sahamnya terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai dengan 2019. Setelah dilakukan seleksi menggunakan metode purposive sampling maka didapatkan sampel sebanyak 39 perusahaan sehingga total pengamatan penelitian ini adalah sebanyak 117. Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis linier sederhana dengan bantuan program Statistical Product and Service Solution (SPSS) Ver.25. Hasil penelitian ini menunjukkan bahwa : (1) Biaya Lingkungan memiliki pengaruh negatif dan signifikan terhadap Kinerja Keuangan. (2) Biaya Lingkungan tidak memiliki pengaruh terhadap pengungkapan CSR. (3) Pengungkapan CSR berpengaruh positif signifikan terhadap kinerja keuangan. (4) Pengungkapan CSR tidak mampu memediasi hubungan biaya lingkungan terhadap kinerja keuangan.
Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
Abstract:Principal academic supervision management is a crucial factor in improving elementary school teacher performance amid the increasing demands for educational quality and digital transformation in the Grogol District, Cilegon…
gon City. The background of the study indicates persistent issues in teacher performance, including suboptimal lesson planning, less innovative teaching methods, and limited integration of educational technology. The research problem is formulated as how principals manage academic supervision to enhance teacher performance through planning, implementation, evaluation, and follow-up processes. This study employs a qualitative case study approach involving eleven public elementary schools. The findings reveal that academic supervision is conducted systematically, collaboratively, and continuously through classroom observations, reflective discussions, workshops, and On-the-Job Training supported by the Academic Learning System. The results indicate a 15 percent improvement in teacher performance, increasing from 75 to 95, as well as an 80 percent improvement in school learning achievement. The study concludes that integrated, collaborative, and technology-based academic supervision management significantly enhances teacher professionalism. The novelty of this research lies in the development of a digital-collaborative supervision model that integrates teacher participation, continuous professional development, and real-time digital monitoring systems to ensure more effective, efficient, and measurable teacher performance management. Supporting factors include principal commitment, teacher openness, collaborative school culture, and technological support. In contrast, the main obstacles include time constraints, administrative workload, and variations in teacher competence. The findings imply that academic supervision should be managed as adaptive, participatory, and sustainable professional development oriented toward continuous improvement of learning quality in Indonesian elementary schools, serving as a reference for developing a more effective, systematic, and sustainable digital-collaborative supervision model.
Abstract:Vocational education requires teachers with optimal performance in order to produce graduates who are competent and prepared to face the demands of the workforce. Teacher performance is influenced by various factors, including…
luding principal leadership and teacher workload, both of which are directly related to the implementation of instructional duties and school administration. This study focuses on the influence of principal leadership on teacher performance, the influence of teacher workload on teacher performance, and the simultaneous influence of both variables on teacher performance at SMKN 1 Puloampel. The study employed a quantitative method with a descriptive survey approach involving 55 teachers selected through a total sampling technique. Data were collected through observation and questionnaire distribution using a Likert scale and were subsequently analyzed using the t-test and F-test with the assistance of IBM SPSS Statistics 24.0. The findings revealed that principal leadership did not have a positive and significant effect on teacher performance, whereas teacher workload had a positive and significant effect on teacher performance. Simultaneous testing further indicated that principal leadership and teacher workload collectively did not exert a significant effect on teacher performance. These findings demonstrate that teacher performance is more strongly influenced by internal factors such as professional competence, work motivation, teaching experience, and task management abilities. The novelty of this study lies in the finding that a proportionally organized teacher workload is capable of enhancing teachers’ discipline, responsibility, and work effectiveness, while principal leadership has not yet demonstrated a significant influence on teacher performance within the vocational school environment. This study contributes to the development of vocational education management through the strengthening of teacher professionalism and balanced workload management.
Abstract:This research aims to analyze the influence of the work environment and work discipline on employee performance at PT. Telkom Witel Bekasi. Human Resources (HR) are a critical element in achieving a company's vision and…
mission, where employee performance is greatly influenced by environmental factors and work discipline. This study uses a quantitative approach with a population of 46 organic employees, sampled through the saturated sampling method. Data was collected through observation and questionnaires, then analyzed using data quality tests, classical assumption tests, hypothesis tests, and multiple linear regression. The results show that both the work environment and work discipline have a significant effect on employee performance, both partially and simultaneously. The work environment has a positive influence on performance by 35%, while work discipline contributes 44.2%. Simultaneously, these two variables affect employee performance by 45.7%, while the remaining 54.3% is influenced by other factors not examined. In conclusion, improving a conducive work environment and good work discipline can enhance employee performance at PT. Telkom Witel Bekasi.
Abstract:Employee performance is a crucial factor in supporting the success of government organizations in achieving public service objectives. The Department of Education and Culture of Jayapura City continues to face various challenges…
allenges related to work motivation, work discipline, and the work environment, which are presumed to influence employee performance. This study aims to analyze the effects of work motivation, work discipline, and the work environment on employee performance, both partially and simultaneously. The research employed a quantitative approach with an explanatory research design. The study population consisted of 87 employees, all of whom were selected as respondents through a saturated sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression with the assistance of IBM SPSS Statistics. The findings reveal that work motivation has a positive and significant effect on employee performance, with a significance value of 0.002 and a regression coefficient of 0.388. Work discipline also demonstrates a positive and significant effect, with a significance value of 0.002 and a regression coefficient of 0.310. The work environment emerges as the most dominant variable, with a significance value of 0.000, a regression coefficient of 1.238, and a beta coefficient of 0.417. Simultaneously, work motivation, work discipline, and the work environment significantly influence employee performance, as indicated by an F-statistic of 40.438 and a significance value of 0.000. The coefficient of determination (R Square) of 0.594 indicates that 59.4% of the variation in employee performance can be explained by these three variables. The novelty of this study lies in its empirical evidence that the work environment constitutes the most dominant factor affecting employee performance within the Department of Education and Culture of Jayapura City, an institution characterized by distinctive organizational features and service-area conditions.
Abstract:This study aims to analyze the influence of shipping cost efficiency and freight forwarder quality on export delivery performance at PT Sinar Sawit Sentosa, a palm oil exporting company facing challenges related to rising…
g logistics costs and increasing demands for delivery timeliness. The research problem focuses on the extent to which shipping cost efficiency and the quality of freight forwarder services can improve export delivery performance in a measurable and sustainable manner. A quantitative approach was applied by collecting survey data from the company’s logistics managers and export managers to capture perceptions and experiences related to the research variables. Data analysis was conducted using structural equation modeling to examine the causal relationships among shipping cost efficiency, freight forwarder quality, and export delivery performance. The results indicate that shipping cost efficiency has a positive and significant effect on export delivery performance through reduced operational costs, improved logistics coordination, and smoother export processes. Freight forwarder quality is also proven to have a positive and significant effect through enhanced service reliability, documentation accuracy, and delivery timeliness. The conclusion confirms that the combination of cost efficiency and logistics service quality constitutes a strategic factor determining the success of corporate export delivery. The novelty of this study lies in integrating the measurement of cost efficiency and freight forwarder quality using a SEM approach applied to the Indonesian palm oil export industry, a context that has received limited empirical attention. This contribution provides empirical evidence for the development of export logistics management and strategic decision-making, enriches the academic logistics literature, and offers practical implications for improving national export competitiveness, formulating corporate policies, and managing long-term logistics partnerships based on measurable performance and efficiency orientation. The findings are expected to serve as a reference for future research and professional practice in agribusiness sectors oriented toward global markets with high logistics risks and intense competition that demand continuous, data-driven managerial innovation grounded in reliable and context-specific empirical evidence for the future of national industries.
Abstract:This study is motivated by the importance of understanding the factors that influence employee performance within governmental organizations, particularly in the National Unity and Political Agency (Bakesbangpol) of Denpasar…
asar City. The primary objective of this research is to analyze the effects of organizational culture and work discipline on employee performance, while also examining the mediating role of work motivation. Employing a quantitative approach and path analysis method, the study involved all employees of Bakesbangpol Denpasar using a saturated sampling technique. The findings reveal that organizational culture does not have a significant direct effect on employee performance, whereas work discipline exerts a positive and significant influence. Work motivation emerges as a crucial factor affecting performance, with a path coefficient of β = 0.440 and a significance value of 0.000. Although organizational culture significantly influences work motivation, it does not directly impact performance. In contrast, work discipline does not significantly affect motivation. Notably, work motivation significantly mediates the relationship between organizational culture and employee performance, but not the relationship between work discipline and performance. These findings underscore the pivotal role of work motivation as a mediating variable that enhances the impact of organizational culture on performance improvement. With an R value of 0.695 and an Adjusted R² of 0.683, the model explains 68.3% of the variance in employee performance, with the remaining 31.7% attributed to other factors outside the model. The novelty of this study lies in mapping the structural relationships among organizational culture, work discipline, and motivation as a mediating variable within the context of a local governmental institution an area that has been empirically understudied.