PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DI KABUPATEN SIDENRENG RAPPANG

In this study the author has the objective to determine the effect of management accounting system and budget particiaption on managerial performance on the staff of the Local Government Sidenreng Rappang either partially or simultaneously. The hypothesis of this study is: Suspected of management accounting system and budget particiaption have a significant impact on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously.  The data required in this study is primary data in the form of respondents’ assessment of Management Accounting Systems, Budget Particiaption and Managerial Performance in Local Government Offices Sidenreng Rappang. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of the data analysis in this study it can be concluded that the management accounting system and budget particiaption have a significant influence on the performance of managerial staff of the Local Government Sidenreng Rappang either partially or simultaneously

PENERAPAN AKUNTANSI LINGKUNGAN BERDASARKAN TRIPLE BOTTOM LINE PADA RSUD H. M. DJAFAR HARUN KABUPATEN KOLAKA UTARA

This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included three main elements, namely profit, people and planet. Economic responsibility (profit) can be seen in health products produced from other health service activities that have been developed. Environmental responsibility (planet) can be seen from CSR programs in the environmental field that are actually carried out to save and preserve the environment such as planting trees and landfills. Social responsibility (people) is actually implemented through CSR activities in the provision of health facilities. This means that the principle of sustainable development which states that people and the environment are an integral part of the wheels of business turnover has been done by H. M. Djafar Harun District Hospital in North Kolaka Regency

Pengaruh Stres Kerja, Motivasi Kerja Dan Kompensasi Terhadap Kinerja Karyawan BPJS Ketenagakerjaan Jajaran Kanwil Sulawesi - Maluku

This research was conducted with the aim of; (1) examine and analyze the effect of work stress on performance; (2) examining ananalyzingze the effect of motivation on performance; and (3) analyzing the effect of compensation on the performance of BPJS Ketenagakerjaan employees at the Regional Offices of Sulawesi - Maluku. This study uses primary data using the sampling method, namely the Simple Random Sampling method through a survey of 81 employees as a sample with a minimum working period of 1 year as of February 2023, the survey was conducted from January 2023 to February 2023. Data were analyzed using the SPSS 24 program. The results of this study indicate that: (1) Job stress has a positive and significant effect on performance; (2) Motivation has a positive and significant influence on performance; and (3) Compensation has a positive and significant influence on the Performance of Employees of BPJS Ketenagakerjaan in the Regional Offices of Sulawesi - Maluku. This means the dimensions of workload, authority, physical condition, discomfort, and work pressure. Furthermore, the necessities of life, superior praise, incentive,s and attention. Then the dimensions of salary, benefits, incentives, and facilities. Likewise dimensions of quality, quantity, timeliness, effectiveness, facilities, and infrastructure. These dimensions can encourage the achievement of increased employee performance which is useful for the development of work productivity at the Employment BPJS for the Sulawesi Regional Offices - Maluku

PERFORMANCE ANALYSIS USING BALANCE SCORECARD IN PT TELKOMSEL

This study aims to measure the performance of PT Telkomsel using the balance scorecard approach from a financial and non-financial perspective; customer perspective, internal business process perspective and, growth and learning perspective. This research is a descriptive study using a mixed method approach, namely a combination of qualitative and quantitative research combined with an explonatory design research model, the data sources of this study are primary data in the form of interviews with informants and questionnaires, and secondary data from literature, financial reports, as well as supporting data related to this research. The results showed a decrease in several financial posts due to changes in government regulations and price competition among telecommunications service providers. From the customer perspective, price product has become a complaint of several customers. From the perspective of internal business processes, it shows the fluctuating value of ARPU and operational costs due to these changes. Continuous training has become a complaint of some employees from a growth and learning perspective, but in general PT Telkomsel's performance with the balance scorecard as a performance measurement tool is already very good

The Influence of Work Motivation, Compensation, and Work Procedures on Job Satisfaction and Field Extension Performance Family Planning in South Sulawesi

Purpose: This study was conducted with the aim of (1). Analyzing and interpreting the impact of work motivation on job satisfaction of family planning instructors (PLKBs) in South Sulawesi. (2) Analyzing and interpreting the impact of compensation on PLKB job satisfaction in South Sulawesi.   Theoretical framework: The theoretical implication is that this study integrates the theory of reinforcement of motivation and self-determination to investigate the determinants of extension worker performance. The theory of motivational reinforcement was put forward by Skinner (2014), who states that behavior is influenced by its consequences.   Design/methodology/approach: The research methods used in this study are descriptive analysis and SEM (structural equation modeling) analysis using the AMOS program. The research method used is a survey research method, i.e., primary data collection using a questionnaire (Suzerweni, 2020: 13). A representative of the Regional Family Planning Agency (OPDKB) of the National Family Planning Population Organization of South Sulawesi developed the questionnaire to measure job motivation, compensation, work methods, job satisfaction, and employee performance.   Findings: The results of the study show that (1). Job motivation (X1) has a direct positive and significant effect on job satisfaction. Compensation has a positive and significant effect on job satisfaction (3). Work methods have a positive and significant effect on job satisfaction (4). Expanding work motivation has a positive and negligible impact on employee performance.   Research, practical and social implications:  The summary of the discussion of the results of this study is that according to the results of the research analysis, each observation is described in a coherent manner based on the interpretation of the effect between variable variables and variable indicators, then supported by several relevant theories and links to several previous studies.   Originality/Value: Compensation indirectly has a positive and significant impact on the performance of extension workers. Indirect expansion of work approaches has a positive and not significant impact on employee performance

Pengaruh Kepemimpinan, Kompetensi dan Kompensasi Terhadap Kinerja Guru Melalui Disiplin Kerja

Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemimpinan, kompetensi dan kompensasi terhadap kinerja guru, pengaruh kepemimpinan, kompetensi dan kompensasi terhadap displin kerja dan pengaruh kepemimpinan, kompetensi dan kompensasi terhadap kinerja guru melalui disilpin kerja pada Madrasah Aliyah di Kabupaten Barru. Populasi penelitian ini adalah seluruh guru Madrasah Aliyah di Kabupaten Barru sebanyak 300 orang, dengan menarik sampel secara simple random sampling sebanyak 171 orang. Hasil penelitian dianalisis dengan menggunakan analisis Structural Equation Model (SEM), untuk melihat pengaruh variabel eksogen (exogenous variables) terhadap variabel endogen (endogeneus variable) secara langsung. Hasil penelitian ini menunjukkan bahwa Kepemimpinan berpengaruh positif dan signifikan terhadap disiplin kerja, Kompetensi berpengaruh positif dan signifikan terhadap disiplin kerja, Kompensasi berpengaruh positif dan signifikan terhadap disiplin kerja, Kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja guru, Kompetensi berpengaruh positif dan signifikan terhadap kinerja, Kompensasi berpengaruh positif dan signifikan terhadap kinerja, Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja guru, Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja guru melalui disiplin kerja, Kompetensi berpengaruh positif dan signifikan terhadap kinerja guru melalui disiplin kerja, Kompensasi berpengaruh positif dan signifikan terhadap kinerja guru melalui disiplin kerja Kata Kunci: Kepemimpinan; Kompetensi; Kompensasi; Kinerja; Disiplin Kerja. Abstract This study examines and analyzes the influence of leadership, competence, and compensation on teacher performance, leadership, competence, and compensation on work discipline and the influence of leadership, competence, and compensation on teacher performance through work discipline at Madrasah Aliyah in Barru Regency. The population of this study was all teachers of Madrasah Aliyah in Barru Regency, as many as 300 people, by drawing a sample by simple random sampling as many as 171 people. The study results were analyzed using Structural Equation Model (SEM) analysis to directly see the effect of exogenous variables on endogenous variables. The results of this study indicate that leadership has a positive and significant effect on work discipline; competence has a positive and significant effect on work discipline, compensation has a positive and significant effect on work discipline, leadership has a positive and insignificant effect on teacher performance, competence has a positive and significant effect on performance, Compensation has a positive and significant effect on performance, Work discipline has a positive and significant effect on teacher performance, Leadership has a positive and significant effect on teacher performance through work discipline, Competence has a positive and significant effect on teacher performance through work discipline, Compensation has a positive and significant effect on teacher performance through work disciplin