Objective: This research aims to analyze the relationship between digital leadership variables an... more Objective: This research aims to analyze the relationship between digital leadership variables and individual performance of SMEs, to analyze the relationship between learning organization variables and individual performance of SMEs. Method: This research method is a quantitative survey, data analysis using partial least squares (PLS) structural equation modeling (SEM) with SmartPLS 3.0 software tools. Data was obtained by distributing online questionnaires via social media. The questionnaire was designed using statements with a Likert scale of 1 to 7. The respondents of this study were 350 SMEs owners in Indonesia who were determined through simple random sampling. The analysis stages are validity test, reliability test and significance test. The independent variables of this research are digital leadership and learning organization variables. The dependent variable is the individual performance of SMEs. Results: The results of this research are that digital leadership has a p...
The purpose of this study is to analyze the effects of the e-procurement on supply chain performa... more The purpose of this study is to analyze the effects of the e-procurement on supply chain performance and supply chain innovation. The study also investigates the effect of supply chain innovation on supply chain performance. The research method is a quantitative survey, and the research data is obtained by distributing online questionnaires on a scale from 1 to 7 distributed via social media. Respondents in this study are 250 managers of manufacturing organizations in Indonesia determined by simple random sampling method. The model used in this study is the causality model and to test the hypotheses proposed in this study, the analytical technique used is Structural Equation Modeling (SEM) with SmartPLS software as a data analysis tool. The independent variable of this research is e-procurement implementation, supply chain innovation and the dependent variable is supply chain performance. The stages of data analysis are validity test, reliability test and hypothesis testing. The res...
Tujuan Penelitian ini adalah untuk mengetahui pengaruh pemberian reward, dan pelaksanaan punishme... more Tujuan Penelitian ini adalah untuk mengetahui pengaruh pemberian reward, dan pelaksanaan punishment terhadap Kinerja pegawai Dinas Pendidikan Kabupaten Nagan Raya. Lokasi Penelitian dilakukan di Kantor Dinas Pendidikan Kabupaten Nagan Raya, dengan populasi 83 orang PNS. Metode penelitian yang digunakan dalam penelitian ini adalah sampling jenuh. Dalam penelitian ini jumlah sampel adalah 83 orang, artinya keseluruhan populasi dijadikan sampel atau disebut penelitian sensus atau sampel jenuh. Hasil penelitian menunjukan bahwa variabel reward (X1) diperoleh nilai thitung sebesar 2,313, Sedangkan variable punishment (X2) diperoleh nilai thitung. Sebesar 2,491. Sehingga menunjukkan bahwa ttabel > t cari = 1,99006, dengan demikian terima Ha tolak Ho. Untuk uji simultan F sebesar 6,345, > Fcari 3,11. Serta besarnya pengaruh koefisien determinasi (R2) sebesar 73,70% dimana kinerja pegawai dipengaruhi oleh reward (X1), dan punishment (X2). Kesimpulan penelitian menunjukkan bahwa variab...
The purpose of this research is to find out how to analyze the ratio of Liquidity to financial pe... more The purpose of this research is to find out how to analyze the ratio of Liquidity to financial performance in PT. Medco Energi International Tbk. This research uses liquidity ratio parameters. Measurement in terms of liquidity to performance ratio of MedcoEnergi shows that MedcoEnergi Liquidity Ratio capability using carrent ratio, Quick Ratio and Cash Ratio during the two research periods in 2018 and 2019 MedcoEnergi liquidity capability is better than its two competitors Bumi Resources and Elnusa. The advice in this study, should the existing performance be maintained and further improved so that the mission to develop potential energy sources into a profitable investment portfolio continues.Keywords: Financial Performance, Liquidity RatioAbstrak : Tujuan penelitian ini adalah untuk mengetahui bagaimana analisis rasio Likuiditas terhadap kinerja keuangan pada PT.Medco Energi International Tbk. Penelitian ini menggunakan parameter rasio likuiditas. Pengukuran dari segi rasio likui...
International Journal of Research in Business and Social Science (2147- 4478), 2020
This study aims to investigate the effect of job crafting practices on job outcomes (work engagem... more This study aims to investigate the effect of job crafting practices on job outcomes (work engagement and job satisfaction). This research was conducted on workers at Perseroan Terbatas (PT). Petra Arun Gas (PAG) with a working population of 180 people. Samples were taken as many as 123 people based on Krejcie and Morgan Sample Tables (in Sekaran & Bougie, 2009, pp. 254-255). The selection of sample members was carried out using the simple random sampling method. Primary data is obtained by distributing questionnaires to all samples. Data were analyzed using simple linear regression analysis tools with the help of SPSS. The results of the research data analysis show that job crafting has a significant effect on the two dependent constructs, namely work engagement and job satisfaction.
Kegiatan bisnis tidak terlepas dari potensi risikonya, baik kerugian hingga kegagalan usaha. Seba... more Kegiatan bisnis tidak terlepas dari potensi risikonya, baik kerugian hingga kegagalan usaha. Sebagaimana di era digital saat ini, di mana pengelolaan bisnis dan transaksinya kepada pelanggan (customer) kini mulai beralih menggunakan berbagai piranti elektronik yang tentunya membawa potensi risiko sistem bisnis digital bagi kedua belah pihak.Menjawab hal di atas, maka buku yang saat ini ada di tangan Anda hadir untuk membantu para pembacanya yang ingin memahami konseptual dasar manajemen risiko bisnis era digital dengan pembahasan yang lugas dan mudah dipahami.Adapun isi pembahasan dalam buku ini terdiri dari 12 bab yang saling terhubung, yaitu: Konsep Dasar dan Jenis Risiko; Model Manajemen Risiko Bisnis; Identifikasi Risiko Bisnis; Daftar Kerugian Potensial; Pengukuran Risiko; Pengendalian Risiko Bisnis; Asuransi Sebagai Alih Risiko; Premi dan Polis Asuransi; Risiko Bisnis Pada Aplikasi Media Sosial; Risiko Pemasaran Digital; Risiko Pembayaran Uang Digital; Tren Bisnis Startup dan ...
Research on human resource practices have been widely used as a document in the literature. A sig... more Research on human resource practices have been widely used as a document in the literature. A significant environmental change is as a result of external and internal influences in the region, so that everything might change in this region. This study aims to examine some of the constructs in the context of the implementation of human resource management that impact on employee performance and also has implications for organizational performance. The study sample as many as 136 employees at the secretariat office of Pidie Jaya district in Aceh province. The primary data obtained by distributing questionnaires. Data analysis using Structural Equation Modelling (SEM), using the application tool Analyses Moment of Structures (AMOS). The results found that the construct of competence, organizational culture has a significant effect on employee performance while construct the leadership does not have a significant effect. Construct of employee performance no significant effect on organiz...
Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompensasi Terhadap Kinerja Pegawai Pada B... more Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompensasi Terhadap Kinerja Pegawai Pada Badan Kepegawaian, Pendidikan dan Ppelatihan Acehi. Metode penelitian ini mengunakan sampel peawai/ karyawan Badan kepegawaian, Pendidikan dan Peltihan Aceh sebanyak 65 orang. Metode Penelitian yang dilakukan dengan menggunakan simple random sampling yaitu setiap elemen populasi memiliki peluang yang diketahui dan sama untuk dipilih sebagai objek. Metode analisis yang digunakan pada penelitian ini adalah regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompensasi berpengaruh positip daan signifikan terhadap kinerja pegawai pada Badan Kepegawaian, pendidikan dan Pelatihan Aceh. Hal ini sesuai dengan hasil uji- t menunjukkan t-hitung 7,034 lebih besar t-tabel 1,997, dengan tingkat signifikan 0,001, sesangkan tingkat pengaruhnya sebesar 0.663 (66%) sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang tidak diterliti dalam penelitian ini.
This study aims to examine the moderating effect of human resource management practice (HRMP) var... more This study aims to examine the moderating effect of human resource management practice (HRMP) variables on the relationship between nepotism variables and attitude variables (job satisfaction, organisational citizenship behaviour (OCB) and organisational commitment).A research sample of 300 workers in the three largest hospitals in Aceh (Dr. Zainoel Abidin General Hospital, Meuraxa General Hospital and Harapan Bunda Hospital). Primary data were obtained by distributing questionnaires to participants in the three hospitals with 100 questionnaires each.Data were analysed using simple regression and moderated regression analysis.The results of our analysis found that HRMPs have a moderating effect on the relationship between nepotism and job satisfaction and nepotism and organisational commitment.The moderating effect of HRMPs was not found in the relationship between nepotism and OCB.
Research title : The Effect of Focus on Consumer And Sustainable Mending to the Quality Culture (... more Research title : The Effect of Focus on Consumer And Sustainable Mending to the Quality Culture (Case Study in CV. Auto Sejahtera Banda Aceh Workers).This research is empirical study which examine about the effect of consumer focuses and sustainable mending to the quality culture. It conducted in CV. Auto Sejahtera Banda Aceh auto repair shop. Data colected is examined by simple linier regression model which processing by Statistical Product and Service Solution software.The estimation result can be concluded as receive the alternative hypothesis and reject null hypothesis conversely. Which means that respondent completely expressed to the research indicators. Hence, research variables is significanltly and simultanously effect to the quality culture in Auto Sejahtera Banda Aceh auto repair shop. As follows, on the t test it also effect quality culture partially, by t statistic value 8, 199 and 2,458 respectively greater than t satistical table and the most effecttive variable is co...
Tujuan penelitian ini adalah untuk melihat pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan P... more Tujuan penelitian ini adalah untuk melihat pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan PT. Bank BukopinTbk Cabang Banda Aceh.Permasalahan dalam penelitian ini adalah apakah Gaya Kepemimpinan berpengaruh Terhadap Kinerja Karyawan pada PT. Bank Bukopin, TbkCabang Banda Aceh. Tujuan penelitian ini adalah untuk mengetahui pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawanpada PT. Bank Bukopin, Tbk Cabang Banda Aceh.Ukuran sampel penelitian ini sebanyak 68 karyawan. Data penelitian dikumpulkan melalui daftar pertanyaan/kuisioner dan studi dokumentasi.Pengujuian hipotesis dilakukan untuk mengetahui secara parsial pengaruh variable independen terhadap variabel dependen pada tingkat kepercayaan 95 % (=0.05).Hasil penelitian menunjukan bahwa yaitu Gaya Kepemimpinan berpengaruh terhadap Kinerja karyawan pada PT. Bank Bukopin, TbkCabangBanda Aceh. Gaya Kepemimpinan mempunyai hubungan yang sedang terhadap Kinerja Karyawan pada PT. Bank Bukopin, Tbk cabang Banda Aceh.
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tunjangan prestasi kerja dan di... more Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tunjangan prestasi kerja dan disiplin kerja terhadap kinerja pegawai negeri sipil (PNS) Pada Badan Kepegawaian Aceh (BKA). Metode penelitian yang digunakan adalah penelitian eksplanatif kuantitatif. Pengumpulan data dilakukan secara sensus dengan menjadikan seluruh pegawai BKA yang berjumlah 102 orang sampel dalam penelitian ini. Pengolahan analisis data pada penelitian ini menggunakan software pengolahan data statistik yaitu SPSS versi 24.0. Hasil analisis secara simultan menunjukkan bahwa tunjangan prestasi kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja PNS, yang dibuktikan dari hasil F-hitung sebesar 672,392 lebih besar dari F-tabel sebesar 2,699. Hasil analisis juga menunjukkan bahwa TPK berpengaruh signifikan terhadap kinerja pegawai (t-hitung 10,693 lebih besar dari t-tabel 1,9842), demikian juga disiplin kerja berpengaruh signifikan terhadap kinerja pegawai (t-hitung 9,962 lebih besar dari ...
This study aims to describe the research on the development of accrual accounting in Indonesia. T... more This study aims to describe the research on the development of accrual accounting in Indonesia. This study analyzed 10-accreditation-journal in Indonesia from 2010-2017. There are 25 articles that discuss accrual accounting in Indonesia. The researcher classified these articles based on the topic, research method, model used, and the research result articles in Indonesia. The articles obtained mostly were published in the Accounting and Business Journal. The most frequent antecedent topic were studied by researcher comprise of application, determinant or factors, implementation, model, role and reliability. Meanwhile for the most frequent topics of the consequences were comprise of three articles over the quality of financial statements and accrual-based accounting standards. Overall, this study uses a survey method. This study is expected to contribute in three folds: Firstly to provide evidence about the development of accrual accounting report after the issuance of Law No. 71/201...
Objective: This research aims to analyze the relationship between digital leadership variables an... more Objective: This research aims to analyze the relationship between digital leadership variables and individual performance of SMEs, to analyze the relationship between learning organization variables and individual performance of SMEs. Method: This research method is a quantitative survey, data analysis using partial least squares (PLS) structural equation modeling (SEM) with SmartPLS 3.0 software tools. Data was obtained by distributing online questionnaires via social media. The questionnaire was designed using statements with a Likert scale of 1 to 7. The respondents of this study were 350 SMEs owners in Indonesia who were determined through simple random sampling. The analysis stages are validity test, reliability test and significance test. The independent variables of this research are digital leadership and learning organization variables. The dependent variable is the individual performance of SMEs. Results: The results of this research are that digital leadership has a p...
The purpose of this study is to analyze the effects of the e-procurement on supply chain performa... more The purpose of this study is to analyze the effects of the e-procurement on supply chain performance and supply chain innovation. The study also investigates the effect of supply chain innovation on supply chain performance. The research method is a quantitative survey, and the research data is obtained by distributing online questionnaires on a scale from 1 to 7 distributed via social media. Respondents in this study are 250 managers of manufacturing organizations in Indonesia determined by simple random sampling method. The model used in this study is the causality model and to test the hypotheses proposed in this study, the analytical technique used is Structural Equation Modeling (SEM) with SmartPLS software as a data analysis tool. The independent variable of this research is e-procurement implementation, supply chain innovation and the dependent variable is supply chain performance. The stages of data analysis are validity test, reliability test and hypothesis testing. The res...
Tujuan Penelitian ini adalah untuk mengetahui pengaruh pemberian reward, dan pelaksanaan punishme... more Tujuan Penelitian ini adalah untuk mengetahui pengaruh pemberian reward, dan pelaksanaan punishment terhadap Kinerja pegawai Dinas Pendidikan Kabupaten Nagan Raya. Lokasi Penelitian dilakukan di Kantor Dinas Pendidikan Kabupaten Nagan Raya, dengan populasi 83 orang PNS. Metode penelitian yang digunakan dalam penelitian ini adalah sampling jenuh. Dalam penelitian ini jumlah sampel adalah 83 orang, artinya keseluruhan populasi dijadikan sampel atau disebut penelitian sensus atau sampel jenuh. Hasil penelitian menunjukan bahwa variabel reward (X1) diperoleh nilai thitung sebesar 2,313, Sedangkan variable punishment (X2) diperoleh nilai thitung. Sebesar 2,491. Sehingga menunjukkan bahwa ttabel > t cari = 1,99006, dengan demikian terima Ha tolak Ho. Untuk uji simultan F sebesar 6,345, > Fcari 3,11. Serta besarnya pengaruh koefisien determinasi (R2) sebesar 73,70% dimana kinerja pegawai dipengaruhi oleh reward (X1), dan punishment (X2). Kesimpulan penelitian menunjukkan bahwa variab...
The purpose of this research is to find out how to analyze the ratio of Liquidity to financial pe... more The purpose of this research is to find out how to analyze the ratio of Liquidity to financial performance in PT. Medco Energi International Tbk. This research uses liquidity ratio parameters. Measurement in terms of liquidity to performance ratio of MedcoEnergi shows that MedcoEnergi Liquidity Ratio capability using carrent ratio, Quick Ratio and Cash Ratio during the two research periods in 2018 and 2019 MedcoEnergi liquidity capability is better than its two competitors Bumi Resources and Elnusa. The advice in this study, should the existing performance be maintained and further improved so that the mission to develop potential energy sources into a profitable investment portfolio continues.Keywords: Financial Performance, Liquidity RatioAbstrak : Tujuan penelitian ini adalah untuk mengetahui bagaimana analisis rasio Likuiditas terhadap kinerja keuangan pada PT.Medco Energi International Tbk. Penelitian ini menggunakan parameter rasio likuiditas. Pengukuran dari segi rasio likui...
International Journal of Research in Business and Social Science (2147- 4478), 2020
This study aims to investigate the effect of job crafting practices on job outcomes (work engagem... more This study aims to investigate the effect of job crafting practices on job outcomes (work engagement and job satisfaction). This research was conducted on workers at Perseroan Terbatas (PT). Petra Arun Gas (PAG) with a working population of 180 people. Samples were taken as many as 123 people based on Krejcie and Morgan Sample Tables (in Sekaran & Bougie, 2009, pp. 254-255). The selection of sample members was carried out using the simple random sampling method. Primary data is obtained by distributing questionnaires to all samples. Data were analyzed using simple linear regression analysis tools with the help of SPSS. The results of the research data analysis show that job crafting has a significant effect on the two dependent constructs, namely work engagement and job satisfaction.
Kegiatan bisnis tidak terlepas dari potensi risikonya, baik kerugian hingga kegagalan usaha. Seba... more Kegiatan bisnis tidak terlepas dari potensi risikonya, baik kerugian hingga kegagalan usaha. Sebagaimana di era digital saat ini, di mana pengelolaan bisnis dan transaksinya kepada pelanggan (customer) kini mulai beralih menggunakan berbagai piranti elektronik yang tentunya membawa potensi risiko sistem bisnis digital bagi kedua belah pihak.Menjawab hal di atas, maka buku yang saat ini ada di tangan Anda hadir untuk membantu para pembacanya yang ingin memahami konseptual dasar manajemen risiko bisnis era digital dengan pembahasan yang lugas dan mudah dipahami.Adapun isi pembahasan dalam buku ini terdiri dari 12 bab yang saling terhubung, yaitu: Konsep Dasar dan Jenis Risiko; Model Manajemen Risiko Bisnis; Identifikasi Risiko Bisnis; Daftar Kerugian Potensial; Pengukuran Risiko; Pengendalian Risiko Bisnis; Asuransi Sebagai Alih Risiko; Premi dan Polis Asuransi; Risiko Bisnis Pada Aplikasi Media Sosial; Risiko Pemasaran Digital; Risiko Pembayaran Uang Digital; Tren Bisnis Startup dan ...
Research on human resource practices have been widely used as a document in the literature. A sig... more Research on human resource practices have been widely used as a document in the literature. A significant environmental change is as a result of external and internal influences in the region, so that everything might change in this region. This study aims to examine some of the constructs in the context of the implementation of human resource management that impact on employee performance and also has implications for organizational performance. The study sample as many as 136 employees at the secretariat office of Pidie Jaya district in Aceh province. The primary data obtained by distributing questionnaires. Data analysis using Structural Equation Modelling (SEM), using the application tool Analyses Moment of Structures (AMOS). The results found that the construct of competence, organizational culture has a significant effect on employee performance while construct the leadership does not have a significant effect. Construct of employee performance no significant effect on organiz...
Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompensasi Terhadap Kinerja Pegawai Pada B... more Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompensasi Terhadap Kinerja Pegawai Pada Badan Kepegawaian, Pendidikan dan Ppelatihan Acehi. Metode penelitian ini mengunakan sampel peawai/ karyawan Badan kepegawaian, Pendidikan dan Peltihan Aceh sebanyak 65 orang. Metode Penelitian yang dilakukan dengan menggunakan simple random sampling yaitu setiap elemen populasi memiliki peluang yang diketahui dan sama untuk dipilih sebagai objek. Metode analisis yang digunakan pada penelitian ini adalah regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompensasi berpengaruh positip daan signifikan terhadap kinerja pegawai pada Badan Kepegawaian, pendidikan dan Pelatihan Aceh. Hal ini sesuai dengan hasil uji- t menunjukkan t-hitung 7,034 lebih besar t-tabel 1,997, dengan tingkat signifikan 0,001, sesangkan tingkat pengaruhnya sebesar 0.663 (66%) sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang tidak diterliti dalam penelitian ini.
This study aims to examine the moderating effect of human resource management practice (HRMP) var... more This study aims to examine the moderating effect of human resource management practice (HRMP) variables on the relationship between nepotism variables and attitude variables (job satisfaction, organisational citizenship behaviour (OCB) and organisational commitment).A research sample of 300 workers in the three largest hospitals in Aceh (Dr. Zainoel Abidin General Hospital, Meuraxa General Hospital and Harapan Bunda Hospital). Primary data were obtained by distributing questionnaires to participants in the three hospitals with 100 questionnaires each.Data were analysed using simple regression and moderated regression analysis.The results of our analysis found that HRMPs have a moderating effect on the relationship between nepotism and job satisfaction and nepotism and organisational commitment.The moderating effect of HRMPs was not found in the relationship between nepotism and OCB.
Research title : The Effect of Focus on Consumer And Sustainable Mending to the Quality Culture (... more Research title : The Effect of Focus on Consumer And Sustainable Mending to the Quality Culture (Case Study in CV. Auto Sejahtera Banda Aceh Workers).This research is empirical study which examine about the effect of consumer focuses and sustainable mending to the quality culture. It conducted in CV. Auto Sejahtera Banda Aceh auto repair shop. Data colected is examined by simple linier regression model which processing by Statistical Product and Service Solution software.The estimation result can be concluded as receive the alternative hypothesis and reject null hypothesis conversely. Which means that respondent completely expressed to the research indicators. Hence, research variables is significanltly and simultanously effect to the quality culture in Auto Sejahtera Banda Aceh auto repair shop. As follows, on the t test it also effect quality culture partially, by t statistic value 8, 199 and 2,458 respectively greater than t satistical table and the most effecttive variable is co...
Tujuan penelitian ini adalah untuk melihat pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan P... more Tujuan penelitian ini adalah untuk melihat pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan PT. Bank BukopinTbk Cabang Banda Aceh.Permasalahan dalam penelitian ini adalah apakah Gaya Kepemimpinan berpengaruh Terhadap Kinerja Karyawan pada PT. Bank Bukopin, TbkCabang Banda Aceh. Tujuan penelitian ini adalah untuk mengetahui pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawanpada PT. Bank Bukopin, Tbk Cabang Banda Aceh.Ukuran sampel penelitian ini sebanyak 68 karyawan. Data penelitian dikumpulkan melalui daftar pertanyaan/kuisioner dan studi dokumentasi.Pengujuian hipotesis dilakukan untuk mengetahui secara parsial pengaruh variable independen terhadap variabel dependen pada tingkat kepercayaan 95 % (=0.05).Hasil penelitian menunjukan bahwa yaitu Gaya Kepemimpinan berpengaruh terhadap Kinerja karyawan pada PT. Bank Bukopin, TbkCabangBanda Aceh. Gaya Kepemimpinan mempunyai hubungan yang sedang terhadap Kinerja Karyawan pada PT. Bank Bukopin, Tbk cabang Banda Aceh.
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tunjangan prestasi kerja dan di... more Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tunjangan prestasi kerja dan disiplin kerja terhadap kinerja pegawai negeri sipil (PNS) Pada Badan Kepegawaian Aceh (BKA). Metode penelitian yang digunakan adalah penelitian eksplanatif kuantitatif. Pengumpulan data dilakukan secara sensus dengan menjadikan seluruh pegawai BKA yang berjumlah 102 orang sampel dalam penelitian ini. Pengolahan analisis data pada penelitian ini menggunakan software pengolahan data statistik yaitu SPSS versi 24.0. Hasil analisis secara simultan menunjukkan bahwa tunjangan prestasi kerja dan disiplin kerja berpengaruh signifikan terhadap kinerja PNS, yang dibuktikan dari hasil F-hitung sebesar 672,392 lebih besar dari F-tabel sebesar 2,699. Hasil analisis juga menunjukkan bahwa TPK berpengaruh signifikan terhadap kinerja pegawai (t-hitung 10,693 lebih besar dari t-tabel 1,9842), demikian juga disiplin kerja berpengaruh signifikan terhadap kinerja pegawai (t-hitung 9,962 lebih besar dari ...
This study aims to describe the research on the development of accrual accounting in Indonesia. T... more This study aims to describe the research on the development of accrual accounting in Indonesia. This study analyzed 10-accreditation-journal in Indonesia from 2010-2017. There are 25 articles that discuss accrual accounting in Indonesia. The researcher classified these articles based on the topic, research method, model used, and the research result articles in Indonesia. The articles obtained mostly were published in the Accounting and Business Journal. The most frequent antecedent topic were studied by researcher comprise of application, determinant or factors, implementation, model, role and reliability. Meanwhile for the most frequent topics of the consequences were comprise of three articles over the quality of financial statements and accrual-based accounting standards. Overall, this study uses a survey method. This study is expected to contribute in three folds: Firstly to provide evidence about the development of accrual accounting report after the issuance of Law No. 71/201...
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