The purpose of this study is to determine the factors that affect job satisfaction of employees in regionally owned enterprise. Based on the background to the problem, earlier theories and researches, these factors are work environment, organizational culture and work motivation . The study was conducted at the Prodexim Regional Company of South Sulawesi. Used of 70 people as respondents. The analysis technique used is path analysis. The result of the research shows that the work environment and organizational culture has a positive effect on work motivation and job satisfaction, but motivation has no effect on job satisfaction in regionally owned enterprise of Prodexim South Sumatera. Motivation cannot role as mediation variable between work environment and organizational culture toward job satisfaction. Implication of the research that increasing employee satisfaction can be improvement through work environment and organizational culture.Keywords: Job Satisfaction; Organizational Culture; Work Environment; Work Motivation Abstrak Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kepuasan kerja di perusahaan daerah. Berdasarkan latar belakang masalah, teori dan penelitian terdahulu maka faktorfaktor tersebut adalah lingkungan kerja, budaya organisasi dan motivasi kerja. Penelitian dilakukan di Perusahaan Daerah Prodexim Provinsi Sumatera Selatan. Jumlah responden adalah seluruh pegawai sebanyak 70 responden. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif terhadap motivasi kerja, budaya organisasi berpengaruh positif terhadap kepuasan kerja, lingkungan kerja berpengaruh positif terhadap kepuasan kerja, budaya organisasi berpengaruh positif terhadap kepuasan kerja dan motivasi tidak berpengaruh terhadap kepuasan kerja di Perusahaan Daerah Prodexim Provinsi Sumatera Selatan. Motivasi kerja tidak dapat berperan menjadi variabel mediasi antara variabel lingkungan kerja dan budaya organisasi terhadap kepuasan kerja. Implikasi hasil penelitian bahwa kepuasan kerja pegawai di perusahaan daerah dapat ditingkatkan melalui peningkatan lingkungan kerja dan budaya organisasi.
ABSTRACT This study aims to determine the health level of the Air Sugihan Business Savings and Loan Cooperative (KSP-KU), Ogan Komering Ilir Regency 2016-2018 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per / Dep.6 / IV / 2016 which concerns the aspects of capital, efficiency, liquidity, independence and growth as well as the identity of the cooperative. This research is a descriptive evaluative research type. Data analysis techniques in this study using descriptive analysis. In this study the data were collected through interview and documentation methods. The results showed that the health level of the Air Sugihan Business Savings and Loan Cooperative (KSP-KU), Ogan Komering Ilir Regency in 2016-2018 was in the fairly healthy category with an average score of 76.82, with details: (1) the capital aspect on average gets a score 6.00 and is in the healthy category; (2) the efficiency aspect averagely scores 6.00 and is in the healthy category; (3) the liquidity aspect scored an average of 3.32 and was under the special supervision category; (4) aspects of independence and growth on average score 2.25 and are in the fairly healthy category; (5) the aspect of cooperative identity on average gets a score of 7.00 and is in the healthy category; (6) the health level of the Air Sugihan Business Savings and Loan Cooperative (KSP-KU) of Ogan Komering Ilir Regency for 3 years (2016-2018), respectively, obtained a total score of 69.53; 84.38; 76.56 and are in the fairly healthy category. Keywords: Health level, savings and loan cooperatives  ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Simpan Pinjam Karya Usaha (KSP-KU) Air Sugihan Kabupaten Ogan Komering Ilir tahun 2016-2018 berdasarkan pada Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016 yang menyangkut atas aspek permodalan, efisiensi, likuiditas, kemandirian dan pertumbuhan serta jatidiri koperasi. Penelitian ini merupakan jenis penelitian evaluatif deskriftif. Teknik analisis data dalam penelitian ini menggunakan analisis deskriftif. Dalam penelitian ini data yang dikumpulkan melalui metode wawancara dan dokumentasi. Hasil Penelitian menunjukkan bahwa tingkat kesehatan Koperasi Simpan Pinjam Karya Usaha (KSP-KU) Air Sugihan Kabupaten Ogan Komering Ilir tahun 2016-2018 berada dalam kategori cukup sehat secara rerata mendapat skor 76,82 dengan rincian: (1) aspek permodalan secara rerata mendapat skor 6,00 dan berada pada kategori sehat; (2) aspek efisiensi secara rerata mendapat skor 6,00 dan berada pada kategori sehat; (3) aspek likuiditas secara rerata mendapat skor 3,32 dan berada pada kategori dalam pengawasan khusus; (4) aspek kemandirian dan pertumbuhan secara rerata mendapat skor 2,25 dan berada pada kategori cukup sehat; (5) aspek jatidiri koperasi secara rerata mendapat skor 7,00 dan berada pada kategori sehat; (6) tingkat kesehatan Koperasi Simpan Pinjam Karya Usaha (KSP-KU) Air Sugihan Kabupaten Ogan Komering Ilir selama 3 tahun (2016-2018) secara berturut diperoleh total skor sebesar 69,53; 84,38; 76,56 dan berada pada kategori cukup sehat. Kata Kunci: Tingkat kesehatan, Koperasi simpan pinjam
Penelitian ini bertujuan untuk mengetahui dan menguji ada atau tidaknya pengaruh pemberian insentif dan tunjangan terhadap kinerja karyawan PT. Sri Aneka Karyatama (SAK) Palembang. Teknik pengumpulan data dalam penelitian ini melalui dokumentasi dan penyebaran kuesioner kepada 60 karyawan PT. Sri Aneka Karyatama (SAK) Palembang. Adapun analisis dalam penelitian ini adalah dengan menggunakan program SPSS ( Stasistical Product and Service Solution) versi 23. Teknik uji coba instrument dalam penelitian ini meliputi uji validitas dan uji realiabilitas. Taknik analisis data yaitu uji normalitas, uji multikolonieritas, uji heteroskendastitas, analisis regresi linier berganda, analisis koefisien kolerasi, dan analisis koefisien determinasi (R 2 ) dan kriteria pengujian hipotesis yaitu uji t dan uji f. Berdasarkan pengelolaan data diperoleh persamaan regresi linier berganda untuk variabel pemberian insentif dan tunjangan terhadap kinerja karyawan adalah Y= 35,347 + 0,222X1 + 0,459X2. Berdasarkan uji hipotesis dengan uji t untuk variabel pemberian insentif (X1) diperoleh signifikan 0,125 > 0,05 artinya Ho diterima dan Ha ditolak. Dengan demikian secara prsial pemberian insentif tidak berpengaruh signifikan terhadap kinerja karyawan untuk hipotesis (H1). Uji hipotesis dengan uji t untuk varibel yunjangan terhadap kinerja karyawan (X2) diperoleh nilai signifikan 0,028 < 0,05 artinya Ho ditolak dan Ha diterima. Dengan demikian secara parsial tunjangan berpengaruh signifikan terhadap kinerja karyawan untuk hipotesis (H2). Hasil uji f diperoleh nilai signifikan sebesar 0,002 < 0,05 artinya Ho ditolak dan Ha diterima. Dengan demikian secara silmultan pemberian insentif dan tunjangan berpengaruh secara bersama-sama terhadap kinerja karyawan untuk hipotesis ketiga (H3)
The purpose of this study is to examine the effect of profitability and company size on disclosure of corporate social responsibility (CSR) in mining companies listed on the Indonesia Stock Exchange (BEI) for the period [2016][2017][2018]. The population in this study were mining companies listed on the IDX for the 2016-2018 period which consisted of 47 companies, of which 15 companies were taken as many as 15 companies that met the criteria to be used as research samples with 3 periods of research years (15x3) resulting in 45 research data. . The data analysis technique used is descriptive statistical analysis, multiple regression analysis by first doing the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results showed that partially profitability did not have a significant effect on CSR disclosure. Company size partially does not have a significant effect on CSR disclosure. Profitability and company size simultaneously do not have a significant effect on CSR disclosure.
This research was conducted to analyze the application of government accounting standards to the quality of the presentation of financial statements in the economic section of the regional secretariat of Komering Ilir. This research was conducted at the regional secretariat of Ogan Komering Ilir. This research uses a qualitative approach and data collection is carried out through the observation method, documentation method and literature study method. In this research it is expected to provide information or knowledge about the effect of the application of government accounting standards on the quality of financial statement presentation in the economic and natural resources section of the regional secretariat ogan komering. ilir, as well as being input and reference for making decisions regarding government accounting standards on the quality of the presentation of financial statements. The results show that the application of SAP has a positive effect on the quality of the presentation of financial statements and has a close relationship, although some obstacles can still be found, but in general, the Regional Secretariat of the Economy, Ogan Komering Ilir, supports the implementation of the implementation of Government accounting standards (SAP).
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