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 January 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.
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..
Copyright (c) 2026 Journal of Economic Research in Accounting and Management https://creativecommons.org/licenses/by-nc-sa/4.0/
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.
ANALISIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (Studi pada BUMDes Kencana Desa Padalembara Kec. Poso Pesisir Selatan Kab. Poso)
The village is one of the main representatives of the state, which is able to achieve the real goals that the state wants to achieve in order to achieve its development goals. namely through the formation of BUMdes according to Permendagi Number 39 of 2010 concerning BUMdes: "To increase the possibility of financing village government in government. This study aims to analyze the financial management of the Kencana Village-Owned Enterprise (BUMDes) located in Padalembara Village, Poso Pesisir Selatan District, Poso Regency. BUMDes is one of the important instruments in improving the village economy through the management of assets and resources owned by the village. This study uses a qualitative descriptive method with a case study approach. Data were obtained through in-depth interviews, direct observation, and documentation studies. The results of the study indicate that the financial management of BUMDes Kencana is carried out based on the principles of transparency, accountability, and community participation. However, there are obstacles in terms of limited capital participation from the village due to the priority of physical development. However, BUMDes Kencana has succeeded in contributing to the Village Original Income (PADes), which supports village development. This study provides recommendations to improve the effectiveness of BUMDes financial management by strengthening the capacity of managers and increasing community participation in monitoring and evaluation. Keywords: BUMDes, Financial Management
AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) (Studi Pada Desa Siliwanga Kecamatan Lore Peore Kabupaten Poso)
Accountability is very important in the implementation of village government. The village government as the holder of public policy authority in the region, is obliged to be accountable to the community. This principle provides a signal that the implementation of government must be accountable to the community. Accountability will ensure that the implementation of village government has been carried out properly. This research was conducted in Siliwanga Village and this study aims to describe and determine the accountability of the village government in the management of the Village Revenue and Expenditure Budget (APBDes) in Siliwanga Village, Lore Peore District, Poso Regency. This type of research is qualitative research with a descriptive method. Data analysis techniques in this study are data collection, data reduction, data presentation and drawing conclusions. The results of this study are based on research conducted by researchers in Siliwanga Village regarding the accountability of the management of the Village Revenue and Expenditure Budget in Siliwanga Village. At the planning, implementation, reporting and accountability stages have been carried out in accordance with PERMENDAGRI Number 20 of 2018. Keywords: accountability, budget, income, village expenditure.
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA KANTOR BKAD DI KABUPATEN SIGI TAHUN 2020-2022
The results of the study show that revenue realization in 2020 decreased from 1,677,874,720,996.36 to 1,087,630,925,061.11. Expenditures also decreased significantly from 39,452,368,013.00 in 2019 to 439,619,234,593.00 in 2020, indicating better budget efficiency and control in 2020 and Realization of regional revenue in 2021 recorded a surplus of 909,963,962,642.17. On the financing side, financing receipts from the remaining surplus of the previous year's budget calculation were fully realized according to the budget of 239,900,910,172.57. Thus, the budget surplus (SILPA) for 2021 was recorded at 1,120,916,989,429.00, indicating efficient budget management. Regional spending in 2022 was recorded at IDR239,246,153,908.00 or 91.49% of the allocated budget, including operating expenses, capital expenditures, unexpected expenses, and transfer expenses. Operating expenses, which include employee expenses and goods and services expenses, were realized at 66.25%. Capital expenditures almost reached the target with a realization of 97.41%, while unexpected expenses only reached 21.16% of the allocated budget. Transfer expenses, which consist of regional tax revenue sharing and regional financial assistance, were recorded at 99.92% of the budget. Based on the results of the analysis and discussion that have been carried out, it can be concluded that: Analysis of Financial Reports in Measuring Financial Performance at the BKAD Office in Sigi Regency in 2020-2022 shows efficient budget management. Keywords: Financial Report Analysis, Measuring Financial Performance at the BKAD Office in Sigi Regency in 2020 2022.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. GLOBAL GEMILANG (J&T EXPRESS) CABANG VETERAN KOTA PALU
This research aims to analyze the influence of Democratic leadership style and work motivation on employee job satisfaction at PT. Global Gemilang (J&T Express) Palu. This research uses quantitative descriptive methods with data collection techniques through questionnaires distributed to PT employees. Global Gemilang (J&T Express) Palu, totaling 30 respondents. The data obtained were analyzed using multiple linear regression to test the influence of democratic leadership style and work motivation on employee job satisfaction. The results of the research show that democratic leadership style and work motivation simultaneously have a positive and significant effect on employee job satisfaction with a probability value or significance value that is smaller than the significance level (0.005 < 0.05) then the f-count is 6.470 which is greater than f -table 3.35 (6.470 > 3.35). Partially, both democratic leadership style and work motivation have a probability value or significance value that is smaller than the significance level of the Democratic Leadership Style variable , 0.054 < 0.05 and the Work Motivation variable The t-count value is 2.104, while the t-table value is 1.70329, which means that Democratic Leadership Style has a positive and significant effect on employee job satisfaction. Then the work motivation variable has a t-count value of 2.214, while the t-table value is 1.70329, which This means that work motivation has a positive and significant effect on employee job satisfaction. Keywords : Leadership Style, Work Motivation and Job Satisfaction.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) DAN KOMPENSASI TERHADAP KINERJA PEGAWAI ASN KANTOR BPBD PROVINSI SULAWESI TENGAH
The research title "The Influence of Work Safety (K3) and Compensation on the Performance of BPBD Employees in Central Sulawesi Province", This research aims to find out and analyze Health, Work Safety and Compensation for the Performance of BPBD Employees in Central Sulawesi Province. This type of research uses descriptive and verification research and the type of data used is quantitative data. The data sources used in this research are primary and secondary data. The statistical method used is multiple linear regression using the SPSS version 16.0 for Windows program. Simultaneous and partial test results found that health, work safety and compensation had a positive and significant effect on the performance of BPBD employees in Central Sulawesi province. The probability value or significance value is 0.001 > 0.004. Furthermore, the health and work safety variables have a t count of 2.964, while the t-table value is 1.66660, which means that the K3 health and work safety variables have a significant effect on the performance of BPBD employees in Central Sulawesi province. The probability value or significance value is 0.001 > 0.011. Furthermore, the compensation variable has a t- count of 2.607, while the t table value is 1.66660, which means that the compensation variable has a significant effect on the performance of Central Sulawesi Province BPBD employees. Keywords: Occupational Safety (K3) and Compensation for the Performance of Central Sulawesi Province BPBD Employees.
PENGARUH KECERDASAN INTELEKTUAL,KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA PEGAWAI KANTOR BPBD PROVINSI SULAWESI TENGAH
The research title "The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on the. This research aims to find out and analyze Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on the Performance of BPBD Employees in Central Sulawesi Province. This type of research uses descriptive and verification research and the type of data used is quantitative data. The data sources used in this research are primary and secondary data. The statistical method used is multiple linear regression using the SPSS version 16.0 for Windows program. Simultaneous and partial test results found that intellectual intelligence, emotional intelligence and spiritual intelligence had a positive and significant effect on the performance of BPBD employees in Central Sulawesi province. The probability value or significance value is 0.000 > 0.001. Furthermore, the intellectual intelligence variable has a t-count of 8.085, while the t- table value is 2.02809, which means that the intellectual intelligence variable has a significant effect on the performance of BPBD employees in Central Sulawesi province. The probability value or significance value is 0.000 > 0.005. Furthermore, the emotional intelligence variable has a t-count of 1.583, while the t- table value is 2.02809, which means that the emotional intelligence variable has a significant effect on the performance of BPBD employees in Central Sulawesi province. The probability value or significance value is 0.000 > 0.000. Furthermore, the spiritual intelligence variable has a t-count of 6.499, while the t-table value is 2.02809, which means that the spiritual intelligence variable has a significant effect on the performance of BPBD employees in Central Sulawesi province. Keywords: Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence.
PENGARUH SISTEM PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP RETENSI KARYAWAN PADA CV. MAJU BERSAMA DI KEC.TIKKE RAYA KABUPATEN PASANGKAYU SULAWESI BARAT
This study aims to examine the effect of career development system and compensation on employee retention at CV Maju Bersama, Tikke Raya District, Pasangkayu Regency, West Sulawesi. This research uses quantitative methods with data collection techniques in the form of observation and questionnaires. Then the sample in this study amounted to 30 employees who worked at CV Maju Bersama. Sources of data in this study are primary data and secondary data. The results of observations show that the company has not implemented an optimal career development system and the compensation provided is not evenly distributed, which can affect employee retention. The results of this study based on the results of the F test found that both the career development system and compensation have a significant influence on employee retention with a probability value or significance value of 0.028 <0.05. Furthermore, partially (T test) the Career Development System Variable (X1) has a significance value of 0.036 < 0.05 and the Compensation Variable (X2) has a significance value of 0.045 < 0.05, so partially the career development system and compensation have a positive and significant effect on employee retention. This study provides recommendations for improving career development and compensation systems to increase employee loyalty and reduce turnover rates. Keywords: Career Development, Compensation, Employee Retention, Human Resource Management, CV. Maju Bersama
ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGINAPAN DI KECAMATAN BUNGKU TENGAH KABUPATEN MOROWALI
Tax accounting is an activity of recording finances in a business entity or institution to determine the amount of tax to be paid. In the world of taxation, accounting is actually not an official term. A more appropriate term is actually opening or recording. However, because of the tax system set by the government today, an institution or business entity is required to implement an accounting system. This research was conducted in Bungku Tengah District, Morowali Regency. This study aims to determine and analyze how taxpayer compliance in accommodation in Bungku Tengah District, Morowali Regency in paying regional taxes. The data analysis method used is descriptive using a case study approach. The results of this study are that there are still many business owners or taxpayers who depend on the government in the tax collection process. This is what drives late payments due to the lack of interest of taxpayers who also pay taxes directly to government offices such as BAPENDA which is responsible for collecting regional taxes. Keywords: Taxpayer Compliance, Accommodation Tax
ANALISIS PENGELOLAAN DAN EFEKTIVITAS PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH DI SEKOLAH DASAR INPRES 1 UJUNA KOTA PALU
This research was conducted at Inpres 1 Elementary School, Ujuna, Palu City. This study aims to determine the management of School Operational Assistance Funds and the effectiveness of the use of School Operational Assistance Funds. The data analysis method used is qualitative. The purpose of the study is to determine the process of managing School Operational Assistance Funds and calculating the effectiveness of the use of School Operational Assistance Funds at Inpres 1 Elementary School, Ujuna, Palu City. The results of this study, based on the data that has been processed, the School Operational Assistance Fund at Inpres 1 Elementary School, Ujuna, Palu City is said to be less effective and the management of School Operational Assistance Funds carried out has been in accordance with the technical manual issued by the Mayor. Inpres 1 Elementary School, Ujuna, Palu City has won 2nd place in Palu City in the Best School Operational Assistance Fund Management. then the following conclusions can be drawn: The planning of School Operational Assistance Funds at Inpres 1 Ujuna Elementary School, Palu City in 2020 and 2021 is in accordance with the 2020 and 2021 technical manuals (juknis) regarding BOS Fund Management, the BOS Management Team carries out the planning by holding a School Budget Activity Meeting based on the agreement of the BOS Management Team including the Principal, BOS Treasurer, School Committee, BOS Operator and Teachers Council. Keywords: Management and Effectiveness of Use of School Operational Assistance Funds