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All Journal JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Journal of Innovation in Business and Economics Revitalisasi : Jurnal Ilmu Manajemen Jurnal Inovasi Ekonomi Otonomi International Journal of Social Service and Research Wadiah : Jurnal Perbankan Syariah e-Jurnal Apresiasi Ekonomi
Nisa Mutiara
Department Of Accounting, Universitas Islam Kadiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : Otonomi

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The Effect Of Non Performing Loan, Loan To Deposit Ratio And Third Party Funds On Profitability During The Covid-19 Pandemic In Government Banking Diska Nindi Saputri; Nisa Mutiara
Otonomi Vol 21 No 2 (2021): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v21i2.2059

Abstract

The problem of this research is about financial management with a focus on the problem of non-performing loans. Loan to deposit ratio and third party funds related to the problem of fluctuations in asset growth and its effect on profitability as measured by return on assets. The population in this study were 4 government-owned banks during the COVID-19 pandemic period in March 2020 - February 2021. The number of observation samples is 48 data, with a statistical analysis approach through statistical descriptive, classical assumption test and multiple linear regression test. The results of this study indicate that: (1) There is a partial positive and significant effect of NPL on ROA profitability. (2) There is a partial positive and significant effect of LDR on ROA profitability. (3) There is a partial positive and significant effect of TPF on ROA Profitability. (4) NPL, LDR and DPK are able to simultaneously influence the ROA of government-owned banks during the covid 19 pandemic, the percentage contribution of the influence of NPL, LDR and DPK is 43.3% in relation to company profitability during the current covid 19 pandemic.
Analisis Peran Aplikasi Sistem Keuangan Desa (Siskeudes) Terhadap Akuntanbilitas Dan Transparansi Guna Meningkatkan Kualitas Laporan Keuangan Desa Di Kabupaten Kediri Indari Umayah; Arisyahidin Arisyahidin; Nisa Mutiara
Otonomi Vol 22 No 1 (2022): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v22i1.2406

Abstract

This study aims to analyze the effect of the role of the Village Financial System Application (SISKEUDES) on accountability and on transparency in order to improve the quality of village financial reports in Kediri Regency. This study uses secondary data with a sample of 185 villages. Data analysis used SPSS analysis. This type of research is quantitative research by distributing questionnaires/questionnaires via google form to villages in the district of Kediri. The sample selection technique was carried out by purposive sampling method and obtained as many as 185 samples from 343 villages that matched the criteria. This study uses simple linear regression. The results showed that the Role of the Village Financial System Application (SISKEUDES) had a positive and significant effect on accountability and also on transparency in order to improve the quality of village financial reports.
Pengaruh Penjualan, Biaya, Dan Perencanaan Pajak Terhadap Manajemen Laba Menggunakan Modified Jones Model (Studi Pada PT Sinar Kediri Sakti Tahun 2019-2021) Eni Widiati; Nisa Mutiara
Otonomi Vol 22 No 2 (2022): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v22i2.3008

Abstract

Manajemen laba adalah upaya intervensi penyusunan laporan keuangan oleh pihak manajemen perusahaan yang bertujuan untuk menguntungkan pihak perusahaan. Manajemen laba dilakukan dengan menambah atau mengurangi laba periode berjalan tanpa menambah atau mengurangi laba ekonomi jangka panjang perusahaan. Penelitian ini bertujuan untuk mengkaji variabel-variabel yang berpengaruh pada manajemen laba PT Sinar Kediri Sakti selama tahun 2019-2021. Adapun variabel bebas yang digunakan adalah penjualan, biaya dan perencanaan pajak. Penelitian ini menggunakan analisis regresi linier berganda untuk mengetahui pengaruh antar variabel melalui data laporan keuangan selama 3 tahun (2019-2021). Pengolahan data menggunakan software SPSS dan variabel dihitung dengan rumus yang telah ditentukan. Hasil penelitian menunjukkan bahwa variabel penjualan dan biaya berpengaruh negatif terhadap manajemen laba PT Sinar Kediri Sakti, sedangkan variabel perencanaan pajak berpengaruh positif terhadap manajemen laba PT Sinar Kediri Sakti. Variabel penjualan, biaya dan perencanan pajak secara simultan berpengaruh terhadap manajemen laba PT Sinar Kediri Sakti.
Pengaruh Budaya Organisasi Terhadap Kinerja Melalui Komitmen Organisasi Dan OCB Novitasari Novitasari; Eka Askafi; Nisa Mutiara
Otonomi Vol 22 No 2 (2022): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v22i2.3089

Abstract

Human resources are seen as having an increasingly large role for the success of an organization, although at this time the rapid development of technology also affects the progress and success of a company (Anwar, 2021). OCB is a term used to identify employee behavior. The achievement of job satisfaction and OCB in employees are two aspects that are highly expected by the organization. Organizations that are able to make their employees have job satisfaction will produce employees who show a positive attitude towards their work. Organizational Citizenship Behavior (OCB) can arise from various factors in the organization, one of which is the existence of high organizational commitment from employees. The purpose of this study was to analyze the influence of Organizational Culture on Performance Through Organizational Commitment and Organizational Citizenship Behavior as Intervening Variables (Case Study of PT. Gudang Garam Tbk. Unit V). Data collection was carried out by distributing questionnaires to employees of PT. Gudang Garam Tbk. Unit V, either directly or indirectly. The population used is 115 employees consisting of four age groups, namely under 25 years, 25 years to 37 years, 38 years to 50 years, and above 50 years. Data analysis in this study used inferential data analysis, measurement model (outer model), structural model (inner model), descriptive statistical analysis model, path analysis method, hypothesis testing, mediation testing, and Sobel test. The results of this study indicate that organizational culture has a significant effect on the performance of employees of PT. Gudang Garam Tbk., Organizational culture is able to increase the organizational commitment of employees of PT. Gudang Garam Tbk., organizational culture has an influence on OCB, organizational commitment is not able to improve the performance of employees of PT. Gudang Garam Tbk., OCB acts as a partial mediation on employee performance, and organizational commitment does not act as a mediation on employee performance at PT. Gudang Garam Tbk. Units V.
Analisis Insentif Terhadap Kinerja Pegawai Tetap dan Pegawai Perjanjian Kurun Waktu Tertentu Fendy Bayu Firmansyah; Nisa Mutiara
Otonomi Vol 23 No 1 (2023): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v23i1.3635

Abstract

Competition between businesses that are increasingly intense, requires every company to be able to improve the quality of Human Resources (HR). Performance is still a concern for organizational and company stakeholders, because performance is the output displayed by each employee. One of the factors that affect the performance of an employee is the provision of incentives. The purpose of this study was to analyze the effect of providing incentives for jobholders on performance, to analyze the effect of providing incentives for PKWT employees on performance, and to analyze the effect of differences in the provision of incentives for permanent employees and PKWT. Data was collected through distributing questionnaires to employees of PT. Bukit Dhoho Indah Kediri, either directly or indirectly. The population used is 23 jobholders and 27 PKWT employees at PT. Bukit Dhoho Indah. The methods used to collect data are the documentation method and the questionnaire method. Data analysis in this study used simple regression analysis with the help of SPSS version 2.0. Testing of instrument data includes validity test, reliability test, F test and t test. The results of this study indicate that the provision of incentives has a significant effect on jobholders and PKWT employees, and the results of the t-test analysis show that PKWT employees have a value of 0.681 greater than jobholders with a t-test value of 0.478.
Pengaruh Pelatihan Dan Pengembangan Karier Terhadap Sikap Pegawai Dan Implikasinya Pada Kepuasan Kerja Dan Komitmen Organisasional Di KPP Pratama Pare Adie Riyanto; Eka Askafi; Nisa Mutiara
Otonomi Vol 23 No 2 (2023): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v23i2.4433

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh pelatihan dan pengembangan karier terhadap sikap pegawai pada organisasi yang meliputi passionate (sikap bergairah), progressive (sikap progresif), proactive (sikap proaktif), positive (sikap positif), serta implikasinya terhadap kepuasan kerja dengan dimensi kepuasan kerja pada gaji dan komitmen organisasional dengan dimensi komitmen keberlanjutan. Penelitian dilakukan di instansi Kantor Pelayanan Pajak Pratama Pare. Penelitian kuantitatif dengan penyebaran kuesioner pada 103 sampel. Berdasarkan hasil analisis menggunakan SPSS 17 ditemukan bahwa pelatihan dan pengembangan karier berpengaruh signifikan terhadap sikap pegawai pada organisasi. Temuan lain membuktikan bahwa pelatihan, pengembangan karir dan sikap berpengaruh signifikan terhadap kepuasan kerja namun tidak berpengaruh terhadap komitmen organisasional. Analisis jalur telah menunjukan bahwa ada hubungan yang signifikan pelatihan dan pengembangan karir terhadap kepuasan kerja dan komitmen organisasional yang dimediasi oleh sikap pegawai.
Pengaruh Budaya Organisasi, Kompensasi, Motivasi Dan Stress Kerja Terhadap Kinerja Pegawai KPP Pratama Kediri Dahniar Kusumastuti; Abu Talkah; Nisa Mutiara
Otonomi Vol 23 No 2 (2023): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v23i2.4449

Abstract

Every company expects its employees to perform well. This study aims to analyze the influence of organizational culture, compensation, motivation, and work stress together on the performance of Employees of Kantor Pajak Pelayanan Kediri. This type of research is quantitative. Free variables (X) of organizational culture, compensation, motivation, and work stress and bonded variables (Y) of employee performance are used as research objects. The research instrument uses questionnaire questionnaires. Data analysis techniques include instrument trials, descriptive analysis, classical assumption tests, multiple linear regressions, and hypothesis tests. Research results: (1) Organizational Culture has a significant effect on employee performance at Kantor Pelayanan Pajak Kediri. (2) Work compensation has a significant effect on employee performance at Kantor Pelayanan Pajak Kediri. (3) Work motivation has a significant impact on employee performance at Kantor Pelayanan Pajak Kediri. (4) Work stress has no significant effect on employee performance at Kantor Pelayanan Pajak Kediri.
Pengaruh Komitmen Organisasional Dan Kecerdasan Emosional Terhadap Kinerja Pegawai Melalui Organizational Citizenship Behaviour Pada Pegawai KPP Pratama Kediri Antonius Atet Wiyono; Eka Askafi; Nisa Mutiara
Otonomi Vol 23 No 2 (2023): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v23i2.4446

Abstract

This study aims to determine the influence of emotional intelligence and organizational commitment on the employee performance fashion department in Kantor Pelayanan Pajak Pratama Kediri with organizational citizenship behavior (OCB) as intervening. The population in this study were all employees working at Kantor Pelayanan Pajak Pratama Kediri and the sample used was 52 respondents. The sampling technique uses probality sampling with a simple random sampling method. The research model was tested by using the path analysis. The results of this study showed that emotional intelligence and organizational commitment had a positive effect on Organizational Citizenship Behavior (OCB). Emotional intelligence, organizational commitment, and Organizational Citizenship Behavior (OCB) had a positive effect on employee performance. Emotional intelligence and organizational commitment had an indirect effect on employee performance through Organizational Citizenship Behavior (OCB). When analyzed further, the percentage of direct effect was higher than the indirect effect, which showed that the mediating variable of Organizational Citizenship Behavior (OCB) had less effect on employee performance
Co-Authors A. Fikry Azizan Abu Talkah Adie Riyanto Agus Triwanto Ahmad Yani Antonius Atet Wiyono Arisyahidin Arisyahidin Arisyahidin Arisyahidin Askafi, Eka Dahniar Kusumastuti Deby Santyo Rusandy Diska Nindi Saputri Djoko Mursinto Djoko Mursinto Eka askafi Eka Askafi Eka Askafi Eka Askafi Eni Srihastuti Eni Widiati Eryda Sochifu Fahmi Aquinas Fendy Bayu Firmansyah Ferdian Adeosandi Imroatul Chasanah Imroatul Chasanah Indari Umayah Novitasari Novitasari Ratna Dewi Mulyaningtiyas Sulih Tiara Safitri Titin Susanti Wawan Herry Setyawan Wawan Herry Setyawan Zainuddin Maliki Zainuddin Maliki