The Effect of Work Engagement and Self-Efficacy on Job Burnout of Credit Analyst

The purpose of this research is to determine the effect of work engagement and self-efficacy on credit analyst’s job burnout. Job burnout is one aspect that influence negligence in analyze a credit application. Job burnout is a condition with emotional fatigue, physical fatigue, and lack of energy which can cause a person's low performance. BRI is the largest profit bank in Indonesian banking industry and always grows up to 2017. High number of debtors and credit applications can also increase the workload and job burnout for the analyst. Job burnout can be minimized by a high work engagement between workers and their job. Work engagement is a condition when worker easier to manage work relationship and manage stress on work pressure. Selfefficacy also will prevent job burnout. Person with high self-efficacy has a good competence to face challenges in their workplace. This study used primary data source collected by questionnaire technique. Respondents in this study were credit analysts at Bank Rakyat Indonesia Renon Branch Office. Hypothesis was tested by using multiple linear regression analysis. The result showed that work engagement and self-efficacy had a negative and significant effect on job burnout of credit analyst

Menjaga Eksistensi Usaha Mikro, Kecil, dan Menengah Pada Masa Pandemi Covid-19

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang mampu membangun perekonomian nasional berdasarkan demokrasi ekonomi yang berkeadilan. Operasional UMKM sangat dipengaruhi salah satunya oleh kondisi pasar. Kondisi pasar menjadi tidak menentu sejak terjadi pandemi Covid-19. UMKM menjadi salah satu usaha yang turut merasakan dampak tersebut. UMKM dinilai kurang memiliki ketahanan dan fleksibilitas dalam menghadapi pandemi ini dikarenakan beberapa hal seperti tingkat digitalisasi yang masih rendah, kesulitan dalam mengakses teknologi dan kurangnya pemahaman tentang strategi bertahan dalam bisnis. Berdasarkan atas permasalahan tersebut, penting untuk dilakukan berbagai tindakan berupa kebijakan-kebijakan untuk menyelamatkan keberlangsungan UMKM di tengah kondisi pandemi. Penelitian ini menggunakan metode kualitatif deskriptif. Berdasarkan atas kajian literatur yang dilakukan, maka terdapat beberapa kebijakan yang dirumuskan oleh pemerintah untuk menjaga eksistensi UMKM di masa pandemi Covid-19. Kebijakan tersebut berikaitan dengan pemberian bantuan langsung kepada UMKM, melakukan restruktrisasi kredit, memberikan insentif pajak, pemberian kredit modal kerja, melakukan pembelian produk UMKM, mengimplementasikan protokol kesehatan di dunia usaha, serta melakukan digitalisasi UMKM

The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants

PENDAMPINGAN USAHA KACANG MENTIK DI DESA CELUK

Mitra merupakan pemilik usaha kacang mentik di Desa Celuk yaitu Kacang Pandawa. Perputaran persediaan barang dagang yang cukup tinggi seharusnya disertai dengan pencatatan persediaan yang memadai. Hal tersebut dilakukan untuk meminimalisasi adanya kemungkinan kehilangan persediaan serta kerusakan persediaan tanpa sepengetahuan pemilik. Kondisi tersebut akan menyebabkan kerugian bagi usaha mitra. Mitra juga belum memiliki pencatatan secara teratur atas penjualan produk usahanya. Mitra kerap mengeluh bahwa persediaan bahan baku produknya cepat mengalami kerusakan. Berdasarkan atas permasalahan tersebut, maka telah dilakukan program pengabdian berupa penyuluhan dan pelatihan pencatatan persediaan dan penjualan. Selain itu akan dilakukan penyuluhan mengenai teknik penyimpanan persediaan bahan baku. Penyuluhan dilakukan secara langsung kepada mitra dilengkapi dengan sesi diskusi. Pelatihan pencatatan persediaan serta pencatatan penjualan dilakukan dengan metode ceramah dan diskusi. Setelah itu dilanjutkan dengan melakukan praktik secara langsung pada buku pencatatan yang telah didesain khusus oleh tim pengabdian. Setelah diberikan pendampingan, mitra kini telah mampu membuat pencatatan persediaan barang dagang serta pencatatan penjualan dengan baik pada buku khusus yang telah dipersiapkan tim pengabdian. Mitra juga kini memiliki pemahaman mengenai tata cara penyimpanan persediaan bahan baku agar tidak mudah rusak. 

The Effect of Self-Efficacy on Auditor Performance with Motivation as Mediation

Performance usually associated with an attitude of person at work to achieve organizational goals. Republic of Indonesia Financial Audit Agency (BPK RI) has an important role in realizing the implementation of a clean and free state of Corruption Collusion and Nepotism. This is done by checking the management and responsibility of state finance freely and independently. The audit quality will depend on the performance of auditor itself. The performance of an auditor is influenced by characteristics of the auditor's personality. Self-efficacy is a personality trait that refers to someone's belief that the person is able to complete his task well. Self-efficacy can affect the level of motivation, persistence and performance of employees when making an assignment. Motivation as a driver for someone to take an action has an important role to spur person to work more effective and efficient in order to achieve organizational goals. This will affect the performance of the person as well as the performance of the organization. This study was conducted at BPK RI Representative of  Bali Province with the respondents is auditor  who have worked more than or equal to 1 year. Hypothesis testing is carried out using path analysis techniques. The results obtained that self-efficacy has an effect on auditor performance while motivation does not have a significant effect on performance. Self-efficacy has a significant effect on auditor motivation. Based on these results the motivation was not able to mediate the influence of the relationship between self-efficacy and the performance of the auditor of BPK RI Representative of Bali Province Keywords: Self-efficacy, Motivation, and Performance. DOI: 10.7176/RJFA/10-24-19 Publication date: December 31st 201

PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MACHIAVELLIAN PADA KINERJA AUDITOR

ABSTRAK Kinerja auditor merupakan tindakan atau pelaksanaan tugas pemeriksaan yang telah diselesaikan oleh auditor dalam kurun waktu tertentu yang diukur dengan melihat mutu kerja, jumlah hasil kerja yang dihasilkan, serta ketepatan waktu yang telah direncanakan. Kinerja individu merupakan hal yang sangat penting karena dapat mempengaruhi produktivitas kerja suatu organisasi. Salah satu aspek yang mampu mencerminan kinerja adalah sifat kepribadian individu yang bersangkutan. Kasus yang menerpa kantor akuntan publik Purwanto, Sungkoro & Surja akibat kelalaian auditornya dalam menetapkan opini bagi PT Indosat Tbk dengan bukti yang tidak akurat memberikan arti bahwa kinerja auditor di Indonesia masih menjadi perhatian penting. Sifat kepribadian core self evaluations dan machiavellian merupakan sifat kepribadian yang diyakini memiliki pengaruh pada kinerja individu. Core self evaluations terdiri dari empat kepribadian yaitu locus of control, emotional stability, self-esteem, dan self-efficacy. Penelitian ini dilakukan pada kantor akuntan publik di Provinsi Bali. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden yaitu auditor yang telah bekerja pada kantor akuntan publik di Provinsi Bali lebih dari atau sama dengan 1 tahun. Data yang telah terkumpul akan melalui tahapan uji instrumen dan uji asumsi klasik. Selanjutnya akan dilaksanakan pengujian hipotesis yang dilakukan dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukan bahwa locus of control, emotional stability, dan self-esteem berpengaruh positif dan signifikan pada kinerja auditor. Berbeda dengan variabel self-efficacy yang berpengaruh positif namun tidak signifikan pada kinerja auditor. Hasil penelitian juga menunjukan bahwa variabel machiavellian berpengaruh positif dan tidak signifikan pada kinerja auditor. Kata Kunci: Core Self Evaluations; Machiavellian; Kinerja Audito

Organizational Commitment and Performance: The Moderating Role of Transformational Leadership

Individual performance is an important factor that can be a determinant of organizational performance. Individual performance is individual behavior at work that consistently contributes to the achievement of organizational goals. This shows that individual performance is under the individual's control. These conditions make individual performance one of the most important aspects to be traced in various organizations. Likewise in Private Higher Education (PHE) where the performance of employees will also contribute to organizational performance. The high number of PHE is a factor causing high competition between PHE. The novelty of this research is in the development of literature related to organizational commitment and individual performance by including transformational leadership as a moderator. In addition, this research was conducted in universities which have not been followed up much. This research is explanatory research using a survey design. The research samples were employees at Warmadewa University and Pendidikan Nasional University. The data analysis technique used is moderated regression analysis. The results of the study show that organizational commitment has a positive effect on individual performance. Further results show that transformational leadership moderates the relationship between organizational commitment and individual performance

Organizational Commitment and Performance: The Moderating Role of Transformational Leadership

Individual performance is an important factor that can be a determinant of organizational performance. Individual performance is individual behavior at work that consistently contributes to the achievement of organizational goals. This shows that individual performance is under the individual's control. These conditions make individual performance one of the most important aspects to be traced in various organizations. Likewise in Private Higher Education (PHE) where the performance of employees will also contribute to organizational performance. The high number of PHE is a factor causing high competition between PHE. The novelty of this research is in the development of literature related to organizational commitment and individual performance by including transformational leadership as a moderator. In addition, this research was conducted in universities which have not been followed up much. This research is explanatory research using a survey design. The research samples were employees at Warmadewa University and Pendidikan Nasional University. The data analysis technique used is moderated regression analysis. The results of the study show that organizational commitment has a positive effect on individual performance. Further results show that transformational leadership moderates the relationship between organizational commitment and individual performance

PENDAMPINGAN USAHA DUPA GUNA MENINGKATKAN KEMAMPUAN PENGRAJIN

Incense is one of the results of the physical culture of the traditions that exist in Bali. There are some limitations that felt by the incense craftsmen. They have no ability to make a simple financial statement. Partners do not understand about sales system other than cash sales. Another sales system is believed to be able to attract more consumers, so that the sales value will increase. Partners also do not have an understanding of how to make a sales agreement. There are several problem solutions that are offered to overcome these obstacles. First, counseling on making a simple financial report, second is counseling on consignment sales system, and the last is counseling on making consignment sales agreement. After all of the work program are implemented, now the partner can make a daily cash note which is consist of daily cash notes on hand and daily cash notes on bank account . In addition, partner also know about consignment sales system and they can make a sales agreement. The work program already to improve the abilities and the skills of the craftsme

THE RISE OF YOUNG ENTREPRENEURS IN THE COVID-19 PANDEMIC

Every business requires intrinsic and extrinsic resource. Intrinsic resource including financial literacy and passion or entrepreneur intention. Extrinsic resource is access to finance or capital. They needs capital to increase and developing business. Access to capital also plays an important role in increasing business. The aim of this study was to determine how can entrepreneurs in University student increase during covid-19 pandemic? How does interaction between financial literacy and access to capital on entrepreneurial intention among student university students in Bali, Indonesia? This study uses primary data, questionnaires collected from 257 participants. Data analyze using path analysis. The findings in this study, entrepreneurs in University student are significantly increase during covid-19 pandemic. Access to capital has no significant effect on student entrepreneurial intentions, financial literacy has a significant positive effect on entrepreneurial intentions, and access to capital of university students in Bali, Indonesia