Trivosa Aprilia Novadiani Haidiputri
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Journal : Jurnal Ilmiah Ecobuss

Pengaruh Kompensasi dan Kedisiplinan Terhadap Kinerja Karyawan Pada PUSKESMAS Gending Kabupaten Probolinggo Herlin Herawati; Trivosa Aprilia Novadiani Haidiputri
Ecobuss Vol 5 No 1 (2017): Ecobuss Maret 2017
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.489 KB)

Abstract

The study was conducted at Puskesmas Gending Probolinggo district with the aim to know the influence between compensation and discipline on employee performance simultaneously or partially. The type of research used is descriptive quantitative, with independent variable consists of compensation and discipline, while the dependent variable of research is employee performance. The result showed that there was an influence between compensation and discipline simultaneously on employee performance at Puskesmas Gending Probolinggo district, so hypothesis 1 research can be accepted. There is no partial influence between compensation on employee performance of Puskesmas Gending Kabupaten Probolinggo district, so hypothesis 2 between compensation on employee performance cannot be accepted. There is a partial influence between the discipline on the performance of the employees of Puskesmas Gending Probolinggo district, so the hypothesis 2 between the discipline of the employee’s performance can be accepted. Autocorrelation test result show Adjusted R Square value of 0.261. This coefficient gives an explanation that 26.10% change that happened at employee performance influenced by a variable of compensation and discipline, while the rest equal to 73.90% influenced by other variables not examined in current research. Keyword: employees, discipline, performance, and compensation.
Implementasi Penyusunan Laporan Keuangan Sesuai PSAK-EMKM Pada IKM GAZAL MAKMUR Kabupaten Probolinggo Dyah Ayu Perwitasari; Novita Lidiyana; Trivosa Aprilia Novadiani Haidiputri
Ecobuss Vol 10 No 1 (2022): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v10i1.948

Abstract

This research was conducted at IKM GAZAL MAKMUR, Probolinggo Regency. The purpose of this study is to make it easier for owners to prepare financial statements in accordance with financial accounting standards (SAK-EMKM). The type of research used is a qualitative case study approach. The data was taken by using the interview method, and documentation. The problem that occurs in IKM GAZAL MAKMUR is that financial records have been carried out using a simple method. The recording of cash in and cash out is considered to represent the entirety of the financial records carried out. This means that the application is not in accordance with the applicable SAK-EMKM. The limited capacity of human resources in preparing financial reports, which are not in accordance with SAK EMKM, is the main problem from the results of the research conducted. So for going concern business and financial transparency, financial records must be recorded, in accordance with the guidelines in the applicable standards. Keyword: UMKM, Financial Reports, SAK EMKM