Journal of Economic Research in Accounting and Management
JERAM: (Journal of Research in Management Economics and Accounting Economics) with E-ISSN 3090-8698 (Online) is a peer-reviewed journal published twice a year in Maret and September by the Management Economics and Accounting Economics Study Program, Abdul Azis Lamadjido University. This journal has been published since 2024. JERAM aims to disseminate and provide information to interested parties in the study of Management Economics and Accounting Economics. JERAM focuses on the main issues of Management Planning, Monetary Economics, Micro Macro Economics, Regional Economics, Human Resource Economics, Accounting Economics, and other specific issues related to Management Economics and Accounting Economics or Economics in general.
ANALISIS HASIL PRODUKSI, PENDAPATAN DAN PENGELUARAN PETANI JAGUNG DI DESA WANAMUKTI BARAT KECAMATAN BOLANO
This study aims to determine the production, income, and expenditure of corn farmers in west wanamukti village, bolano district. this study was conducted using qualitative data presented in descriptive form, using data collection methods such as observation, interviews, and documentation. The results of the study showed that corn production by farmers in the west wanamukti village, bolano district ranged from 3 tons to 6 tons per hectare in one planting season. informant A obtained the highest production yield of 12 tons from 2 hectares of land, informant B obtained 3 tons from 0.75 hectares of land, while informant C obtained 4.5 tons from 1 hectare of land. the total net income of the three informants was Rp35,970,000 with an average of Rp11,990,000 per informant. the income obtained by each informant was Rp48,000,000 for informant A, Rp12,600,000 for informant B, and Rp18,000,000 for informant C. meanwhile, the total production costs incurred by the three informants were Rp42,630,000 with an average of Rp14,210,000 per informant. the research results show that corn farming in west wanamukti village still provides benefits for farmers because the income earned is greater than the production costs incurred, even though the production level is not yet fully optimal. differences in production results, income, and farmer expenses are influenced by several factors such as land area, pest attacks, and weather conditions during the planting season. Keywords: Production Results, Income and Expenditure of Corn Farmers.
Copyright (c) 2026 Journal of Economic Research in Accounting and Management https://creativecommons.org/licenses/by-nc-sa/4.0/
FAKTOR-FAKTOR YANG MEMPENGARUHI KETIDAK PATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA WATUMAETA KECAMATAN LORE UTARA KABUPATEN POSO
The purpose of this study was to determine the extent to which service, trust, and policy influence public non-compliance with land and building taxes in Watumaeta Village, North Loere District, Poso Regency. This study employed a descriptive quantitative method. Data collection was conducted using a questionnaire. A sample of 41 respondents was selected using a purposive sampling technique. The data used were primary and secondary data. Primary data were obtained based on respondents' responses to questionnaires distributed by the researcher to land and building taxpayers in Watumaeta Village, North Loere District, Poso Regency. Data analysis used multiple linear regression, classical assumption testing, and hypothesis testing, while data processing was performed using SPSS 16.0 for Windows. The study concluded that service, trust, and policy simultaneously influence public non-compliance with land and building taxes. Tax service providers partially had a significant effect on non-compliance with land and building taxes, while trust and policy had no effect. Keywords: service, trust, policy, non-compliance, land and building taxes.
PENGARUH GOOD GOVERNANCE DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Pada Kantor Desa Di Kecamatan Sigi Biromaru)
This study aims to determine the influence of Good Governance and the Government Internal Control System (SPIP), and to analyze the implementation of Good Governance and SPIP, both simultaneously and partially, on fraud prevention in village fund management at village offices in Sigi Biromaru District. The results show that simultaneously, Good Governance and the Government Internal Control System have a significant effect on fraud prevention. Partially, Good Governance has a significant effect on fraud prevention. Similarly, the Government Internal Control System also has a significant effect on fraud prevention. These findings indicate that the application of the principles of transparency, accountability, and compliance with regulations, as well as strengthening the internal control system through routine monitoring and evaluation, play a crucial role in minimizing the potential for fraud in village fund management. Keywords: Good Governance, Government Internal Control System, Fraud Prevention, Village Funds.
PENGARUH ELEKTRONIK WORD OF MOUTH DAN HARGA DI MEDIA SOSIAL INSTAGRAM TERHARAP KEPUTUSAN PEMBELIAN KONSUMEN PADA TOKO DI NIMS STORE
This study aims to examine the effect of Electronic Word of Mouth (E-WOM) and price on Instagram on consumer purchase decisions at Nims Store in Palu City. The research used a quantitative approach with an explanatory research design, which explains the causal relationship between independent and dependent variables. The population of this study consisted of the residents of Palu City who had ever shopped at Nims Store, although the exact number is unknown. Therefore, the sample size was determined based on Roscoe’s theory, which states that a suitable sample size for research is between 30 and 500 respondents. Accordingly, this study used 100 respondents selected using purposive sampling with the following criteria: (1) residents of Palu City who had shopped at Nims Store at least once, (2) aged at least 19 years, and (3) willing to complete a questionnaire. Data collection techniques included interviews, observations, and questionnaire distribution. The research instruments were tested for validity and reliability. The collected data were analyzed using descriptive analysis and multiple linear regression analysis. Hypothesis testing was conducted through classical assumption tests, F tests, t-tests, and the coefficient of determination (R²). The results of the study indicate that: (1) E-WOM and price simultaneously have a significant effect on purchase decisions, (2) E-WOM partially has a significant effect on purchase decisions, and (3) price also partially has a significant effect on consumer purchase decisions at Nims Store in Palu City. Keywords: E-WOM, price, consumer purchase decisions
PENGARUH HUMAN RELATION DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA CV. PAVING MERIBA JAYA
The purpose of this study is to analyze the influence of Human Relations and Compensation variables on Employee Performance, both simultaneously and partially. This research employs a quantitative method with a descriptive and verificative approach. The data analysis technique used is multiple linear regression analysis. The results of the study show that Human Relations and Compensation have a positive and significant effect on Employee Performance. The constant value obtained is a = 10.594, which means that if Human Relations and Compensation remain unchanged, employee performance will remain constant at that value. The regression coefficients indicate that a 100% increase in Human Relations can improve employee performance by 51.4%, while a 100% increase in Compensation can improve employee performance by 40.9%. The simultaneous correlation coefficient (Multiple R) of 0.687 indicates a positive relationship with a moderate level of closeness between Human Relations and Compensation toward Employee Performance. Meanwhile, the coefficient of determination (Adjusted R Square) of 0.493 means that Human Relations and Compensation influence Employee Performance by 49.3%. The F-test results in an F-count value of 5.438, which is greater than the F-table value of 3.25, indicating that Human Relations and Compensation simultaneously have a significant effect on Employee Performance at CV. Paving Meriba Jaya. Keywords: Human Relations, Compensation, Employee Performance
ANALISIS PENGUKURAN DAN PENGAKUAN PENDAPATAN TERHADAP PENINGKATAN LABA BERSIH PADA EPSON SERVICE CENTER PALU
This study aims to analyze revenue recognition and measurement and their compliance with PSAK No. 23 in improving net profit at Epson Service Center Palu City. The background of this research is based on the fluctuation of revenue during 2024, which may affect the accuracy of net profit reporting. This study uses a descriptive qualitative method. Data were collected through interviews, observations, and documentation involving branch managers, finance staff, and technicians. The data used include financial statements and the company’s accounting policies. The results show that Epson Service Center Palu has implemented the accrual basis method, where revenue is recognized when transactions occur, both from service activities and spare part sales. The recording process is carried out systematically through coordination between technicians and administrative staff and is supported by an ERP system. However, there are still obstacles such as delays in data input, late documentation, and manual processes that may lead to recording errors. In general, revenue recognition and measurement are in accordance with PSAK No. 23, although some transactions still require adjustments. Revenue fluctuations are mainly caused by variations in service volume and demand for spare parts. The conclusion of this study indicates that the implementation of revenue recognition is fairly good; however, improvements in systems, staff training, and standard operating procedures are needed to ensure more accurate and consistent financial reporting. Keywords: Revenue recognition, revenue measurement, net profit, PSAK No. 23
PENGARUH WORK-LIFE BALANCE DAN JOB BURNOUT TERHADAP KINERJA PEGAWAI KANTOR PERTANAHAN KOTA PALU
Rafael Cendriano Ambrin, 222 30 073, presents this undergraduate thesis entitled “The Effect of Work–Life Balance and Job Burnout on the Performance of Employees at the Palu City Land Office.” This thesis was supervised by Mrs. Titi Kuswani Waty as the first supervisor and Mrs. Nirmala Dewi as the second supervisor. This study aims to analyze the effect of work-life balance and job burnout on the performance of employees at the Palu City Land Office. The research uses a quantitative method with a verificative approach. The sample size in this study was 78 respondents, consisting of all employees of the Palu City Land Office, determined using a total sampling technique. The results show that simultaneously, work–life balance and job burnout have a positive and significant effect on employee performance at the Palu City Land Office. Partially, work-life balance has a positive and significant effect on employee performance at the Palu City Land Office. However, job burnout has a negative and significant effect on employee performance at the Palu City Land Office. Keywords: Work–Life Balance, Job Burnout, Employee Performance
PENGARUH KEPERCAYAAN NASABAH, PERSEPSI KEMUDAHAN DAN KEAMANAN TERHADAP KEPUTUSAN BERTRANSAKSI DI AGEN BRILINK ARSYA KOTA PALU
This study aims to: (1) examine and analyze the effect of customer trust, perceived ease of use, and security on transaction decisions at the BRILink Arsya Agent in Palu City; (2) examine and analyze the effect of customer trust on transaction decisions; (3) examine and analyze the effect of perceived ease of use on transaction decisions; and (4) examine and analyze the effect of security on transaction decisions at the BRILink Arsya Agent in Palu City. This research employed a quantitative verificative approach. The sample consisted of 40 respondents. Data analysis techniques included instrument testing, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that: (1) customer trust, perceived ease of use, and security simultaneously have an effect on transaction decisions at the BRILink Arsya Agent in Palu City; (2) customer trust partially has an effect have a significant on transaction decisions; (3) perceived ease of use partially has an effect on transaction decisions; and (4) security partially has a significant effect on transaction decisions at the BRILink Arsya Agent in Palu City. Keywords: Trust, Perceived Ease of Use, Security, Transaction Decision.
PENGARUH KOMPETENSI APARATUR DESA, PRAKTIK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD (Studi Pada Pemerintah Desa Di Kecamatan Ratolindo Kabupaten Tojo Una-Una)
This study aims to determine the influence of village officials’ competence, accountability practices, and individual morality on fraud prevention in the Village Governments of Ratolindo District, Tojo Una-Una Regency. This research employed a quantitative approach using a descriptive-verificative method. The sample consisted of 53 village officials from all villages in Ratolindo District, selected using a total sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 22 software. The results show that simultaneously, village officials’ competence, accountability practices, and individual morality have a significant effect on fraud prevention in the Village Governments of Ratolindo District, Tojo Una-Una Regency, as indicated by a significance value of 0.000 < 0.05. Partially, village officials’ competence does not have a significant effect on fraud prevention (0.092 > 0.05), accountability practices also do not have a significant effect (0.913 > 0.05), while individual morality has a significant effect on fraud prevention (0.005 < 0.05). Keywords: competence, accountability practices, individual morality, and fraud prevention.
PERSEPSI JAMAAH HAJI ATAS PELAKSANAAN PELATIHAN BIMBINGAN IBADAH HAJI DI KEMENTERIAN AGAMA KABUPATEN SIGI
The research objectives are: to describe the perception of the implementation of the pilgrim guidance training of the Ministry of Religion in Sigi Regency. This type of research is a Mix Method approach, which is a quantitative approach with survey methods and a qualitative approach using descriptive methods. The sample in this study was 65 candidates for the Pilgrims in the Ministry of Religion in the District of Sigi, amounting to 65 people, using reduction techniques and proportional allocation based in the district area. The method of data analysis used descriptive statistics (Sugiyono, 2016) which aims to describe the state of the data, as it is through parameters such as the mean and frequency distribution, with the results of the study can be explained as follows : Measurement of the perception dimension which cousists of staff, management, work programme and facilities in spporting the Pilgrim age guidance training in Sigi Regency Keywords: Perception, Pilgrims Guidance Training..
PENGARUH GOOD CORPORATE GOVERNANCE, SISTEM PENGENDALIAN INTERNAL DAN PERAN AUDIT INTERNAL TERHADAP PENINGKATAN KINERJA MANAJERIAL PADA PT. BANK PEREKONOMIAN RAKYAT PALU ANUGERAH
This study aims to determine and analyze the influence of Good Corporate Governance (GCG), Internal Control System, Internal Audit Role, and Managerial Performance at PT. Bank Perekonomian Rakyat Palu Anugerah. Data analysis in this study uses multiple linear regression analysis, and to test the hypotheses, F-test and t-test are used with the SPSS 25.0 program. Based on the data processing results using SPSS 25.0 on a research sample of 38 respondents at PT Bank Perekonomian Rakyat Palu Anugerah, it was found that Good Corporate Governance (GCG), Internal Control System, and Internal Audit Role simultaneously have a significant effect on Managerial Performance at PT. Bank Perekonomian Rakyat Palu Anugerah. Good Corporate Governance (GCG), Internal Control System, and Internal Audit Role partially have a significant effect on Managerial Performance at PT. Bank Perekonomian Rakyat Palu Anugerah. The magnitude of the influence of the variables The overall independents are indicated by the Adjusted R Square value of 0.527. This value can be interpreted to mean that changes in these three independent variables have an influence of 52.7% on Managerial Performance. From the data processing results, it is also known that the correlation coefficient (R) is 0.752 or 75.2%. These results indicate that, overall, the independent variables have a very strong relationship with Managerial Performance at PT. Bank BPR Palu Anugerah. Keywords: Good Corporate Governance (GCG), Internal Control System, Role of Internal Audit, and Managerial Performance
ANALISIS MANAJEMEN SISTIM PELAYANAN PEGAWAI PADA PENGADILAN AGAMA KABUPATEN PARIGI MOUTONG
The purpose of this study is (1) To find out and analyze the Employee Service System at the Religious Court of Parigi Moutong Regency. (2) To find out and analyze the inhibiting factors in the Employee Service System at the Religious Court of Parigi Moutong Regency, (3) To find out and analyze the supporting factors of the Employee Service System at the Religious Court of Parigi Moutong Regency. This type of research is qualitative research with four selected informants. Data collection uses observation, interview and documentation techniques. The data analysis techniques used are (1) Data collection (2) Data Reduction (3) Data Presentation (4) Verification (5) Conclusion. Based on the results of research and analysis conducted by the researcher, it is concluded; (1) The Management of the Employee Service System at the Religious Court of Parigi Moutong Regency can be said to have been implemented well. This is proven by the results of interviews with all informants in this study. (2) Inhibiting factors in the Management of the Employee Service System at the Religious Court of Parigi Moutong Regency include: (a) Limited Human Resources (b) Limited Infrastructure and Technology (c) Bureaucratic and Procedural Issues (d) Lack of Public Participation. (3) Supporting factors in the Management of the Employee Service System at the Religious Court of Parigi Moutong Regency include: (a) Clear Service Standards (b) Competent Human Resources (c) Adequate Facilities and Infrastructure (d) Integrated Information System (e) Continuous Supervision and Evaluation. Keywords: Management, Services, and State Civil Apparatus.
Copyright (c) 2025 Journal of Economic Research in Accounting and Management https://creativecommons.org/licenses/by-nc-sa/4.0/
ANALISIS MANAJEMEN DAKWAH LEMBAGA DAKWAH ISLAM INDONESIA (LDII) DI KOTA PALU
The objectives of this study are (1) to determine and analyze the management of the Indonesian Islamic Propagation Institute in Palu City. (2) To know and analyze the inhibiting factors in the implementation of Islamic Da'wah by the Indonesian Islamic Da'wah Institute in Palu City (Data collection using observation, interview and documentation techniques. The data analysis techniques used are (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusion. Based on the results of research and analysis conducted by the researcher, it is concluded; (1) LDII's da'wah management in Palu City shows that LDII has an important role in Islamic da'wah in the region. LDII is active in da'wah activities involving various levels of society, from children to the elderly. LDII's da'wah strategy can also be said to be effective, as seen from the enthusiasm of LDII members in participating in da'wah/religious study activities. In addition, LDII is also active in the fields of education, social community, and economics, with the aim of forming Muslim individuals who are faithful and pious. (2) Inhibiting factors in the management of the Indonesian Islamic Da'wah Institute in Palu City are: (a) Limited resources, (b) Lack of support, (c) Competition Between Islamic Propagation Organizations: (d) Lack of Member Readiness and Motivation (e) Communication and Coordination Problems. Keywords: Management, Islamic Propagation Organizations, Indonesia
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PENDIDIKAN DAN KEBUDAYAAN DI KOTA PALU
The objectives of this study are; (1) To find out and analyze work culture, work motivation and employee performance at the Palu City Education and Culture Office. (2) To find out and analyze the significant influence of work culture and work motivation on employee performance at the Palu City Education and Culture Office. (3) To find out and analyze the significant influence of work culture on employee performance at the Palu City Education and Culture Office. (4) To find out and analyze the significant influence of work motivation on employee performance at the Palu City Education and Culture Office. This type of research is quantitative research. with a population of 130 people. Data collection using observation, questionnaire and documentation techniques. The results of the study concluded (1) Work culture, work motivation and employee performance at the Palu City Education and Culture Office are good (2) Work culture and work motivation have a significant effect on employee performance at the Palu City Education and Culture Office. (3) Work culture has a significant effect on employee performance at the Palu City Education and Culture Office and (4) Work motivation has a significant effect on employee performance at the Palu City Education and Culture Office. Keywords: Work culture, work motivation and employee performance
ANALISIS PENEMPATAN JABATAN FUNGSIONAL PENYULUH SOSIAL DI DINAS SOSIAL PROVINSI SULAWESI TENGAH
The objectives of this study are (1) to determine and analyze the placement of functional positions of social extension workers in the Social Services of Central Sulawesi Province. (2) to determine and analyze the inhibiting factors in the placement of functional positions of social extension workers in the Social Services of Central Sulawesi Province. This type of research is qualitative research with five selected informants. Data collection used observation, interviews, and documentation techniques. The data analysis techniques used are (1) Data collection (2) Data reduction (3) Data presentation (4) verification (5) conclusion. Supporting factors for the placement of functional positions of social extension workers in the Social Services of Central Sulawesi Province are: (a) Higher education qualifications (b) Long work experience (c) Adequate number of human resources (d) Work performance (e) Managerial skills and Regulation of the Minister of Administrative and Bureaucratic Reform No. 1 of 2024. Keywords: Placement, Functional Positions, Social Extension Workers, and Training
ANALISIS PEMASARAN PRODUK KHAS DAERAH PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI TENGAH
The objectives of this study are (1) to determine and analyze the marketing of regional specialty products at the Department of Industry and Trade of Central Sulawesi Province. (2) to determine and analyze the inhibiting factors in the marketing of regional specialty products at the Department of Industry and Trade of Central Sulawesi Province. And (3) to determine and analyze the supporting factors in the marketing of regional specialty products at the Department of Industry and Trade of Central Sulawesi Province. This research is a qualitative study with four selected informants. Data collection used observation, interviews, and documentation techniques. The data analysis techniques used are (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusion. Based on the results of the research and analysis conducted by the researcher, it can be concluded that 1) Marketing of regional specialty products at the Department of Industry and Trade of Central Sulawesi Province has not been implemented well. 2) Inhibiting factors in the Marketing of Regional Specialty Products at the Department of Industry and Trade of Central Sulawesi Province can be described as follows: (1) Human Resources who do not yet have competency in the field of entrepreneurship (2) Insufficient business capital (3) Lack of promotion (4) Still difficult to apply for loans at banks for business capital (5) Economic Conditions (6) Unequal Access to Information (7) Lack of Community Involvement in exhibitions. Keywords: Marketing and Regional Specialty Productsa
ANALISIS PEMANFAATAN APLIKASI CITIGOV DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI BADAN PENDAPATAN DAERAH KOTA PALU
The objectives of this study are (1) To determine and analyze the Utilization of the Citigov Application in Improving Taxpayer Compliance at the Palu City Regional Revenue Agency. (2) To determine and analyze the supporting factors for the Utilization of the Citigov Application in Improving Taxpayer Compliance at the Palu City Regional Revenue Agency. (3) To determine and analyze the inhibiting factors for the Utilization of the Citigov Application in Improving Taxpayer Compliance at the Palu City Regional Revenue Agency. This type of research is qualitative research with five selected informants. Data collection using observation, interview and documentation techniques. The data analysis techniques used are (1) Data collection (2) Data Reduction (3) Data Presentation (4) Verification (5) Conclusion. Based on the results of the research and analysis conducted by the researcher, it is concluded; (1) Utilization of the Citigov Application Can Increase Taxpayer Compliance in Palu City. (2) Supporting factors are; (a) Resources, facilities and infrastructure, education of course human resources can be met (b) business actors in Palu City already know the Citigov application (c) Compatible Application (d) Adequate Server, Good Network. 3) Inhibiting factors are; (a) Network that is often disconnected when accessing the Citigov application. (b) Socialization has not reached all taxpayers (c) Internal factors such as system maintenance that is currently running, the network is sometimes slow because our network is connected to the assistance of the Kominfo network like yesterday there was a hacker and (d) external factors, namely taxpayers must provide a data package. Keywords: Citigov Application, Compliance and Taxpayers.
PENGARUH KNOWLEDGE SHARING TERHADAP KINERJA PEGAWAI SMP NEGERI 2 PALU
This study aims to determine whether there is a significant relationship or influence between the variable of knowledge sharing (knowledge sharing) as an independent variable on employee performance as a dependent variable. The approach in this study is quantitative with a verification approach. This study uses primary data and secondary data. Respondents in this study were 42 employees of SMP Negeri 2 Palu. The analysis tool used was simple regression. Based on the results of the study, it was found that knowledge sharing has a significant influence on employee performance. This finding provides an understanding that knowledge sharing can improve employee performance in the educational environment. Keywords: Knowledge Sharing, Employee Performance
ANALISIS PENCATATAN PENJUALAN, PEMBELIAN DAN PERSEDIAAN SPARE PART PADA CV. AB MACHINERY KECAMATAN DOLO KABUPATEN SIGI
Rapid developments in science and technology, coupled with intensifying business competition, necessitate that companies leverage technology to support their operational activities. It is imperative to embrace this increasingly computerized age. Presently, CV. AB Machinery continues to manage its sales, purchases, and spare part inventory through manual recording. This study seeks to investigate the current state of sales, purchase, and spare part inventory recording practices at CV. AB Machinery, located in Dolo District, Sigi Regency. Employing a qualitative research approach with an analytical method, the study was conducted in Dolo Selatan District, Sigi Regency. Data sources included both primary and secondary data, with the founder and owner of CV. AB Machinery acting as the key informant. A descriptive analysis method was utilized for this research. The findings indicate that the recording of sales, purchases, and spare part inventory at CV. AB Machinery is not yet maximized or aligned with the prevailing Accounting Standards (PSAK). Keywords : Recording, Sales, Purchases, Inventory, Accounting Standards.
PENGARUH GAYA KEPEMIMNAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT. MIDI UTAMA TBK BRANCH PALU
This research aims 1) To determine the leadership style, work motivation, and employee performance of PT Midi Utama Indonesia Tbk Branch Palu, 2) To determine the leadership style and work motivation simultaneously and significantly affect the performance of employees of PT Midi Utama Indonesia Tbk Branch Palu. 3) To determine the leadership style has a partial and significant effect on employee performance of PT Midi Utama Indonesia Tbk Branch Palu; 4) To determine work motivation has a partial and significant effect on employee performance of PT Midi Utama Indonesia Tbk Branch Palu. This type of research is quantitative research with verification method. Data analysis techniques in this study are observation, questionnaires, literature studies, and literature studies. The results of this study indicate that 1) leadership style and work motivation simultaneously have a positive and significant effect on the performance of employees of PT Midi Utama Indonesia Tbk Branch Palu with a significance value of 0.000 <0.05; 2) leadership style partially has a positive and significant effect on the performance of employees of PT Midi Utama Indonesia Tbk. Branch Palu with a significance value of 0.034 <0.05; 3) work motivation partially has a positive and significant effect on the performance of employees of PT. Midi Utama Indonesia Tbk Branch Palu with a significance value of 0.013 <0.05. KeyWords : Leadership style, work motivation, and employee performance
PERAN MANAJEMEN SUMBER DAYA MANUSIA TERHADAP MOTIVASI DAN PENGEMBANGAN KARIR KARYAWAN DI PT. PEGADAIAN PERSERO CP. PALU SELATAN
Human resource management (HRM) plays an important role in an organization as a key element that ensures that the company can achieve its goals effectively through optimal workforce management. HRM does not only focus on administrative aspects such as recruitment and selection, but also includes career development and employee skill enhancement. This is important to create a conducive work environment where employees feel motivated and supported to achieve their full potential. This study aims to analyze the role of Human Resource Management (HRM) on employee motivation and career development at PT. Pegadaian Persero CP. South Palu. This study uses a quantitative descriptive approach, with primary data obtained from questionnaires distributed to 35 employees. The data analysis technique in this study uses a simple regression analysis technique. The results of the study indicate that the role of human resource management has a positive and significant effect on employee work motivation and career development. Keywords: Human Resource Management, Work Motivation, Career Development, PT. Pegadaian Persero CP. South Palu
PENGARUH TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN TERHADAP KEPERCAYAAN JEMAAT PADA GEREJA TORAJA JEMAAT GIHON TOLITOLI
This study aims to analyze the Influence of Transparency and Accountability of Financial Management on Congregation Trust in the Toraja Church, Gihon Tolitoli Congregation. Congregation trust is an important aspect in the success of a church organization, especially related to transparent and accountable financial management. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to the congregation of the Toraja Church, Gihon Tolitoli Congregation. The analysis technique used is multiple linear regression analysis to test the relationship between transparency of financial management, accountability of financial management, and congregational trust. The results of the study partially show that transparency of financial management has a significant effect on congregational trust, while accountability of financial management has no significant effect. The results of the study simultaneously show that transparency and accountability of financial management have a significant effect on congregational trust in the Toraja Church, Gihon Tolitoli Congregation. Therefore, it is important for the church to increase transparency in financial management in order to build and maintain congregational trust. Keywords: Transparency, Financial Management Accountability, Congregation Trust
PENGARUH DIGITALISASI DAN PERUBAHAN PERILAKU INDIVIDU DALAM MENINGKATKAN KUALITAS SUMBER DAYA MANUSIA GENERASI Z DI DUSUN VI NENTEBARU DESA TORO
In the current digital era, digitalization has become an integral part of people's lives, including Generation Z. Generations are groups of people who experience the same sociocultural and historical context at a certain stage of development. Generation Z is the generation born after 1996-2012. Generation Z grew up after being exposed to the internet, where the digital world developed rapidly The purpose of this study was to determine the effect of Digitalization and Changes in Individual Behavior on the Quality of Generation Z Human Resources in Toro Nentebaru Village. The type of research used is descriptive verification. This research involved 50 individuals from Generation Z in Toro Nentebaru Village, and the sampling technique used saturated sampling. observation, questionnaires, and documentation were used to collect data. This research uses a Likert scale, the analytical tool used is multiple linear regression. The results showed that Digitalization and Behavior Change have a significant effect on the Quality of Generation Z Human Resources in Toro Nentebaru Village. Digitalization has a significant effect on the Quality of Generation Z Human Resources in Toro Nentebaru Village. Behavior Change has a significant effect on the Quality of Generation Z Human Resources in Toro Nentebaru Village. Keywords: Digitalization, Behavior Change, Human Resource Quality
PENGARUH KOMPETENSI DAN DISIPLIN KERJA TERHADAP EFEKTIVITAS KERJA GURU DI SMA NEGERI 2 PALU
Education is the most important thing for a country, it can even be said that it is a measure of a country's progress. With education, a country can improve and develop its human resources. The quality of education must be improved by a nation that wants to progress, build, and try to improve the condition of its society and the world. In terms of improving human resources too. The purpose of this study was to determine the influence of competence and work discipline significantly on the effectiveness of teacher work at SMA Negeri 2 Palu. The type of research used is descriptive verification research. The population of this study was 83 teachers at SMA Negeri 02 Palu, with a sample size of 45 people. The data collection techniques used were observation, questionnaires and documentation. The scale used in this study was the Likert scale and the analysis tool used was multiple linear regression analysis. The results of this study indicate that competence and work discipline significantly influence the effectiveness of teacher work at SMA Negeri 2 Palu. Competence significantly influences the effectiveness of teacher work at SMA Negeri 2 Palu. Work discipline significantly influences the effectiveness of teacher work at SMA Negeri 2 Palu. Keywords: Competence, Work Discipline, Work Effectiveness
PENGARUH EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI APARATUR DESA TERHADAP PENCEGAHAN FRAUD (Studi Pada Desa Sedoa Kecamatan Lore Utara)
Good governance is one of the important agendas in efforts to improve public welfare. One important aspect in governance is accountable and transparent financial management, free from fraud or cheating practices. Fraud in government financial management, including at the village level, can hinder development and harm the community. Therefore, fraud prevention is very important to pay attention to. This study aims to 1) To determine the effectiveness of the internal control system and the competence of village officials have a simultaneous and significant effect on fraud prevention in Sedoa Village, North Lore District, 2) To determine the effectiveness of the internal control system has a partial and significant effect on fraud prevention in Sedoa Village, North Lore District. 3) To determine the competence of village officials has a partial and significant effect on fraud prevention in Sedoa Village, North Lore District. This type of research is quantitative research with a verification method. Data analysis techniques in this study are observation, questionnaires, literature studies, and library studies. The results of this study indicate that 1) the effectiveness of the government's internal control system simultaneously and significantly influences fraud prevention in Sedoa Village, North Lore District with a significance value of 0.004 <0.05; 2) the effectiveness of the government's internal control system partially and significantly influences fraud prevention in Sedoa Village, North Lore District with a significance value of 0.011 <0.05; 3) the competence of village officials partially and significantly influences fraud prevention in Sedoa Village, North Lore District with a significance value of 0.017 <0.05. Keywords: SPIP Effectiveness, Competence, and Fraud Prevention
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH (Studi Pada Kantor Inspektorat Provinsi Sulawesi Tengah)
In the current era of reform and democracy, the demands of the community for clean, transparent, and accountable governance are increasing. One of the efforts to realize good governance is through increasing supervision and inspection of state financial management. This study aims to analyze the factors that influence the quality of audit results in the local government environment, especially at the Central Sulawesi Provincial Inspectorate Office. The factors studied include competence, independence, integrity, professionalism, auditor ethics, and auditor motivation. This study uses a descriptive and verification approach with a quantitative method, where data is collected through questionnaires distributed to Inspectorate employees and observations and interviews are conducted. Data analysis was carried out using multiple regression to test the causal relationship between variables. The results of the study indicate that the variables of auditor ethics and motivation have a significant positive effect on the quality of audit results. Meanwhile, the variables of integrity, competence, and independence do not have a positive and significant effect on the quality of audit results. This study concludes that in order to improve the quality of audit results in the local government environment, it is necessary to improve integrity, competence and independence as well as maintain auditor ethics and motivation in carrying out audit tasks. Keywords: Integrity, Competence, Independence, Auditor Ethics, Motivation and Quality of Audit Results
OPTIMALISASI PENGGUNAAN QRIS TERHADAP KELANCARAN DAN KEAMANAN BERTRANSAKSI BAGI PELAKU UMKM DI KOTA PALU
This research was conducted on MSMEs in Palu City. The aim of this study is to understand how QRIS is used by MSMEs in Palu City at the micro, small, and medium levels. Additionally, it seeks to measure the smoothness and security of transactions using the non-cash payment method QRIS. Furthermore, this research investigates the obstacles and how to overcome them when using the QRIS payment method. The data analysis method used is descriptive with a case study approach. The results of this research are that MSMEs in Palu City have used QRIS as a non-cash payment method. QRIS really helps business people to able to make transactions quickly and efficiently, providing comfort and ease for consumers. The fact that many consumers currently do not carry cash makes QRIS an appropriate payment method as it has no nominal limits and does not impose administrative fees on consumers for business operators. However, QRIS also has drawbacks, including a deduction from the business operators' revenue, which can reduce their profits. Keywords: QRIS, MSMEs, Smoothness and Security of transactions,Palu City.
Pengaruh Kode Etik, Time Budget Pressure Dan Pengalaman Auditor Terhadap Kualitas Audit (Survei Pada Kantor Inspektorat : Kota Palu, Kabupaten Sigi dan Kabupaten Donggala)
This study aims to determine and analyze the code of ethics, time budget pressure and auditor experience to audit quality at Inspectorate Office: Palu City, Sigi Regency and Donggala Regency. This type of research is survei research, using sampling technique of cencus method. The data were collected with distributing questionnaries to 58 auditors who working at the Inspectorate Office: Palu City, Sigi Regency and Donggala Regency. Primary data obtained from the responses of respondens through the spread of quesionnaries and observation. The analysis tool used is multiple linear regression analysis. The results of this study show that partialy affected code of ethics has a positive and significant effect to audit quality, time budget pressure has a negative and significant effect to audit quality and auditor experience has a positive and significant effect to audit quality. Keywords: Code Of Ethics, Time Budget Pressure, Auditor Experience, audit Quality.
PENGARUH STRES KERJA DAN BEBAN KERJA TERHADAP SEMANGAT KERJA KARYAWAN DEVISI SERVIS DAN SPAREPART PT SUZUKI PATRAKO MOTOR ABADI KOTA PALU
The purpose of this research is to determine and analyze the influence of work stress and workload on employee motivation in the service and spare parts division of PT Suzuki Patrako Motor Abadi in Palu City. The type of research used idescriptive verifiable research. The population of this study consists of 34 employees from the service and spare parts division of PT Suzuki Patrako Motor Abadi in Palu City. The sampling technique used is saturated sampling. The analysis method used is multiple linear regression analysis. The results of the study show that work stress and workload significantly influence employee motivation simultaneously. Work stress has a low positive correlation with motivation. This means that if work stress increases, it will cause a small increase in motivation. Workload also has a low positive correlation with motivation. This means that if the workload increases, it will cause a small increase in motivation. Keywords: Work Stress, Workload, Work Enthusiasm
PENGARUH GAYA KEPEMIMPINAN DAN KEBIJAKAN KEPALA SEKOLAH TERHADAP KINERJA GURU DITINGKAT SEKOLAH DASAR BALA KESELAMATAN WINATU
This study aims to analyze the effect of the Principal's leadership style and Principal's Policy on Teacher Performance at the Bala Keselamatan Winatu Elementary School level. This research uses descriptive quantitative method with data collection techniques through questionnaires distributed to Bala Keselamatan Winatu Elementary School Teachers. The data obtained were analyzed using multiple linear regression to test the effect of Principal's leadership style and Principal's Policy on Teacher Performance. The results showed that Principal Leadership Style and Principal Policy simultaneously had a positive and significant effect on Teacher Performance. Partially, both Principal Leadership Style and Principal Policy have a significant influence on Teacher Performance. The findings indicate that improving teacher performance can be achieved through the implementation of an effective principal leadership style and the provision of appropriate policies to teachers. Keywords ; Principal Leadership Style, Principal Policy and Teacher Performance.