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PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KEPUASAN KERJA DAN PRESTASI KERJA KARYAWAN (Studi Terhadap Karyawan PT. Astra International, Tbk - Daihatsu Malang) Bintoro, Julia Astriviani; Utami, Hamidah Nayati; Hakam, Mochammad Soeâ€™oed
Jurnal Administrasi Bisnis Vol 1, No 1 (2013): April
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

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Tujuan utama dalam penelitian ini adalah: Mengetahui pengaruh Kompensasi Finansial terhadap Kepuasan Kerja pada Karyawan PT. Astra International, Tbk â€“ Daihatsu Malang, Mengetahui pengaruh Kompensasi Non Finansial terhadap Kepuasan Kerja pada Karyawan PT. Astra International, Tbk â€“ Daihatsu Malang, Mengetahui pengaruh Kompensasi Finansial terhadap Prestasi Kerja Karyawan PT. Astra International, Tbk â€“ Daihatsu Malang, Mengetahui pengaruh Kompensasi Non Finansial terhadap Prestasi Kerja Karyawan PT. Astra International, Tbk â€“ Daihatsu Malang, Mengetahui pengaruh Kepuasan Kerja terhadap Prestasi Kerja pada Karyawan PT. Astra International, Tbk â€“ Daihatsu Malang. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian penjelasan (explanatory research) dengan pendekatan kuantitatif. Sampel dalam penelitian berjumlah 84 karyawan dan merupakan sampel jenuh. Berdasarkan hasil analisis inferensial dengan menggunakan analisis jalurÂ menujukkan bahwa variabel kompensasi Finansial (X1) mempunyai pengaruh langsung yang signifikan terhadap kepuasan kerja (Y1) dengan nilai koefisien path sebesar 0,561. Variabel kompensasi non finansial (X2) mempunyai pengaruh langsung yang signifikan terhadap kepuasan kerja (Y1) dengan nilai koefisien path sebesar 0,285. Variabel kompensasi finansial (X1) mempunyai pengaruh langsung yang signifikan terhadap prestasi kerja karyawan (Y2) dengan nilai koefisien path sebesar 0,181. Variabel kompensasi non finansial (X2) mempunyai pengaruh langsung yang signifikan terhadap prestasi kerja karyawan (Y2) dengan nilai koefisien path sebesar 0,614. Sementara variabel kepuasan kerja (Y1) berpengaruh langsung yang signifikan terhadap prestasi kerja karyawan (Y2) dengan nilai koefisien path sebesar 0,201. Â Kata kunci: kompensasi finansial, kompensasi non finansial, kepuasan kerja, prestasi kerja karyawan

PENGARUH PERSEPSI PERAN ETIKA DAN TANGGUNG JAWAB SOSIAL, SIFAT MACHIAVELLIAN, DAN PREFERENSI RISIKO TERHADAP PENGAMBILAN KEPUTUSAN ETIS (STUDI PADA KONSULTAN PAJAK DI KOTA MALANG) Kusuma, Tirta Hadi; Utami, Hamidah Nayati; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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The purpose of this research is to find the effect of Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously and partially on Ethical Decision Making. The type of research is explanatory with the quantitative approach. The data collection method uses form of questionnaire. Samples are 34 respondents of Tax Practitioners joined in IKPI (Ikatan Konsultan Pajak Indonesia) in Malang, Indonesia. The data analysis is descriptive and multiple linear regression. The result of research showes Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously effect significantly on Ethical Decision Making. Perceived Role of Ethics and Social Responsibility partially effect significantly on Ethical Decision Making. Machiavellian Behaviour and Risk Preference partially effect not significantly on Ethical Decision Making. The results test of determination coefficient showes that Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously give effect of 56,5% on Tax Practitionersâ€™ Ethical Decision Making. Keywords : Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, Risk Preference, Ethical Decision Making ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama maupun parsial terhadap Pengambilan Keputusan Etis. Jenis penelitian adalah eksplanatori dengan pendekatan kuantitatif. Metode pengumpulan data dengan menggunakan kuesioner. Sampel sebanyak 34 Konsultan Pajak yang terdaftar di IKPI cabang Malang. Analisis data secara deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama berpengaruh signifikan terhadap Pengambilan Keputusan Etis. Persepsi Peran Etika dan Tanggung Jawab Sosial secara parsial berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Etis. Sifat Machiavellian secara parsial berpengaruh negatif dan tidak signifikan terhadap Pengambilan Keputusan Etis. Preferensi Risiko secara parsial berpengaruh negatif dan tidak signifikan terhadap Pengambilan Keputusan Etis. Hasil Pengujian koefisien determinasi menunjukkan bahwa Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama memberikan pengaruh sebanyak 56,5% terhadap Pengambilan Keputusan Etis. Kata kunci : Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, Preferensi Risiko, Pengambilan Keputusan Etis

KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Dinas Pendapatan Kabupaten Mojokerto) Nur Jannah, Hamida El Laila Eka; Suyadi, Imam; Utami, Hamidah Nayati
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Tax is the duty of citizens in country which finance various purposes such as construction of national implementation is regulated in the act is based on the rules of procedure that is used for the welfare of citizens. Development activity is increasing from year to year a growing need financing. It means that in the search and excavation of the sources of funds should be further improved, particularly the funds coming from the country, which in these efforts require the support of any existing area. Development is more directed to the area so that the area has the authority to manage his own family. This study aims to know contribution local tax towards local own-source revenue and efforts made by Dinas Pendapatan Kabupaten Mojokerto to increase local own-source revenue. This research is a case study. The results is average contribution to the local tax revenue over the period 2014 - 2015 in every month is 53.33%, which means excellent contribution. Efforts are made to increase revenue at Dinas Pendapatan Kabupaten Mojokerto to realize regional regulation number 1 of 2011 on local tax, intensification and extensification of local tax to increase local own-source revenue. Keywords: Local Own-Source Revenue, Local Tax, Contribution Abstrak Pajak merupakan kewajiban warga negara dalam membiayai berbagai keperluan negara yaitu berupa pembangunan nasional yang pelaksanaannya diatur dalam Undang-Undang berdasarkan aturan pelaksanaannya yang digunakan untuk tujuan kesejahteraan warga negara. Kegiatan pembangunan semakin meningkat dari tahun ke tahun sehingga membutuhkan pembiayaan yang semakin besar. Hal ini berarti bahwa, dalam usaha pencarian dan penggalian sumber-sumber dana harus lebih ditingkatkan, khususnya dana yang bersumber dari dalam negeri, dimana dalam usaha tersebut memerlukan dukungan dari setiap daerah yang ada. Pembangunan lebih diarahkan ke daerah sehingga daerah mempunyai wewenang untuk mengatur rumah tangganya sendiri. Penelitian ini bertujuan untuk megetahui kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD dan upaya yang dilakukan oleh Dinas Pendapatan Kabupaten Mojokerto untuk meningkatkan PAD. Penelitian ini merupakan penelitian studi kasus. Hasil dari penelitian ini diketahui bahwa rata-rata kontribusi pajak daerah terhadap PAD selama periode 2014 â€“ 2015 pada setiap bulannya sebesar 53.33% yang berarti kontribusi pajak daerah sangat baik. Pemerintah Daerah Kabupaten Mojokerto melalui Dinas Pendapatan Kabupaten Mojokerto melakukan sosialisasi mengenai Peraturan Daerah Nomor 1 Tahun 2011 tentang Pajak Daerah melalui media cetak, intensifikasi dan ekstensifikasi pajak daerah kepada wajib pajak untuk meningkatkan PAD. Kata Kunci: Pendapatan Asli Daerah (PAD), Pajak Daerah, Kontribusi

PENGARUH PERSEPSI KORUPSI PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Batu) Rachmania, Feryna Meidya; Astuti, Endang Siti; Utami, Hamidah Nayati
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Indonesia is one of the developing countries, that most of the financing of the state supported by the tax sector. Â Indonesia applied self-assessment system today , where the system requires taxpayers to meet the obligation gladly independently. The awareness and voluntary principles in pay taxs is the most important thing to achieve the successful implementation of the system. Â The purpose of this research to Â analyze and explain the influence together or partially, between the perception of corruption in tax and service quality tax officer towards compliance taxpayers. This research categorized of explanatory research, with 100 respondents personal people registered in the KPP Pratama Batu as a sample of research. Techniques for samples through sampling forcible entry. The analysis used is the analysis of descriptive statistics and inferential statistics with multiple linear regression, as data analysis techniques. This research showed that the variables perception of corruption in tax and quality of service tax officer significant effect towards compliance taxpayers together. There is a significant influence partially between the corruption perception variable taxs towards compliance taxpayers partially, and the influence of partially between the service quality variable tax officer towards compliance taxpayers partially. Keywords : Perception Corruption. ABSTRAK Indonesia termasuk dalam satu dari negara berkembang, yang sebagian besar pembiayaan negara ditopang oleh sektor pajak. Dewasa ini Indonesia menereapkan Self assessment system, dimana sistem tersebutÂ mengharuskan wajib pajak untuk memenuhi kewajiban pajaknya secara mandiri. Kesadaran dan kesukarelaan dalam membayar pajak adalah hal terpenting untuk mencapai keberhasilan penerapan sistem tersebut. Penelitian ini bertujuan untuk menganalisis, dan menjelaskan bagaimana pengaruh secara bersama-sama maupun secara parsial, antara persepsi korupsi pajak dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Penelitian ini dikategorikan jenis explanatory research, dengan 100 responden orang pribadi yang terdaftar di KPP Pratama Batu sebagai sampel penelitian. Teknik untuk menentukan sampel melalui accidental sampling. Analisis yang digunakan dalam penelitian ini yaituÂ analisis statistik deskriptif, dan statistik inferensial dengan regresi linear berganda, sebagai teknik analisis data. Penelitian ini menunjukkan hasil bahwa variabel persepsi korupsi pajak (X1) dan kualitas pelayanan fiskus (X2) berpengaruh signifikan terhadap kepatuhan wajib pajak secara bersama-sama. Terdapat pengaruh signifikan secara parsial antara variabel persepsi korupsi pajak (X1) terhadap kepatuhan wajib pajak secara parsial, dan pengaruh secara parsial pula antaraÂ variabel kualitas pelayanan fiskus(X2) terhadap kepatuhan wajib pajak secara parsial. Kata Kunci: Persepsi Korupsi.

PENGARUH PELATIHAN DAN PROMOSI TERHADAP MOTIVASI DAN KINERJA KARYAWAN (Studi pada Karyawan PT.PLN (Persero) Area Kendari) Ningsi, Citra Ayu; Alhabsji, Taher; Utami, Hamidah Nayati
Jurnal Ilmiah Ilmu Administrasi Publik Vol 5, No 2 (2015)
Publisher : Program Pascasarjana Universitas Negeri Makassar

Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan pengaruh pelatihan terhadap motivasi, pengaruh pelatihan terhadap kinerja karyawan, pengaruh promosi terhadap motivasi, pengaruh promosi terhadap kinerja karyawan dan pengaruh motivasi terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode survei (explanatory research) dan menggunakan analisis path. Hasil penelitian ini menyatakan pelatihan berpengaruh signifikan dan positif terhadap motivasi, promosi berpengaruh signifikan dan positif terhadap motivasi, promosi berpengaruh signifikan dan positif terhadap kinerja karyawan, motivasi berpengaruh signifikan dan positif terhadap kinerja karyawan. Namun, pelatihan berpengaruh tidak signifikan dan positif terhadap kinerja karyawan.Â Kata Kunci : Pelatihan, Promosi, Motivasi dan Kinerja Karyawan

ANALISIS JARINGAN KOMUNIKASI UNTUK MENUNJANG KEGIATAN PEMASARAN PADA INDUSTRI KECIL (COMMUNICATION NETWORK ANALYSIS TO SUPPORT SMALL INDUSTRY MARKETING) Utami, Hamidah Nayati
IQTISHODUNA IQTISHODUNA (Vol 3, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Small industry marketing corelated with comunication process. There are communication process between consumer and producer. The situational factors are support the communication process in group. This situations are comnunication network, comnunication behavior, group cohessivity, size of group.Â This research aimed to describe communication process and marketing activity on small industry group of ceramics, and to examine the correlation of communication process and marketing activity on small industry group of ceramics. This study was conducted the craftsmen of ceramics at Dau district, Malang Regency. Sample taken with simple random sampling method. Survey and interview technique were implemented among 25 craftsmen. Data was analyzed by using communication network analysis and tau Kendall. The results indicated that the craftsmen had a high level of individual connectedness, a medium level of Individual Integration, but Individual Diversity was low. The level of intensity of craftsman marketing activity was low. The results indicated that of individual connectedness, a medium level of Individual Integration, but Individual Diversity were low were correlated with craftsmenâ€™s activity in promotion, product determining, placement, and pricing.

ANALISIS JARINGAN KOMUNIKASI UNTUK MENUNJANG KEGIATAN PEMASARAN PADA INDUSTRI KECIL Utami, Hamidah Nayati
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Small industry marketing corelated with comunication process. There are communication process between consumer and producer. The situational factors are support the communication process in group. This situations are comnunication network, comnunication behavior, group cohessivity, size of group.Â This research aimed to describe communication process and marketing activity on small industry group of ceramics, and to examine the correlation of communication process and marketing activity on small industry group of ceramics. This study was conducted the craftsmen of ceramics at Dau district, Malang Regency. Sample taken with simple random sampling method. Survey and interview technique were implemented among 25 craftsmen. Data was analyzed by using communication network analysis and tau Kendall. The results indicated that the craftsmen had a high level of individual connectedness, a medium level of Individual Integration, but Individual Diversity was low. The level of intensity of craftsman marketing activity was low. The results indicated that of individual connectedness, a medium level of Individual Integration, but Individual Diversity were low were correlated with craftsmenâ€™s activity in promotion, product determining, placement, and pricing.

ANALISIS JARINGAN KOMUNIKASI UNTUK MENUNJANG KEGIATAN PEMASARAN PADA INDUSTRI KECIL Utami, Hamidah Nayati
IQTISHODUNA IQTISHODUNA (Vol 3, No 3
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Small industry marketing corelated with comunication process. There are communication process between consumer and producer. The situational factors are support the communication process in group. This situations are comnunication network, comnunication behavior, group cohessivity, size of group.Â This research aimed to describe communication process and marketing activity on small industry group of ceramics, and to examine the correlation of communication process and marketing activity on small industry group of ceramics. This study was conducted the craftsmen of ceramics at Dau district, Malang Regency. Sample taken with simple random sampling method. Survey and interview technique were implemented among 25 craftsmen. Data was analyzed by using communication network analysis and tau Kendall. The results indicated that the craftsmen had a high level of individual connectedness, a medium level of Individual Integration, but Individual Diversity was low. The level of intensity of craftsman marketing activity was low. The results indicated that of individual connectedness, a medium level of Individual Integration, but Individual Diversity were low were correlated with craftsmenâ€™s activity in promotion, product determining, placement, and pricing.

THE EFFECT OF TRANSFORMATIONAL LEADERSHIP AND INFORMATION TECHNOLOGY ON ORGANIZATIONAL LEARNING AND ORGANIZATIONAL CHANGE, AND ITS IMPACT ON EMPLOYEE JOB SATISFACTION (STUDY ON PT PUPUK KALTIM EMPLOYEES) Pasaman, Achmad Bakir; Nimran, Umar; Raharjo, Kusdi; Utami, Hamidah Nayati
The International Journal of Accounting and Business Society Vol 26, No 2 (2018): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2018.26.2.2

The purpose of this study is to examine the effect of transformational leadership and information technology on organizational learning and organizational change and its impact on employee job satisfaction at PT. Pupuk Kaltim. The study is conducted by analyzing the effect between variables consisting of 2 (two) exogenous variables: Transformational Leadership (X1) and Information Technology (X2), and 3 (three) endogenous variables: Organizational Learning (Y1), Organizational Change (Y2) and Employee Job Satisfaction (Y3). This study is designed to answer the problem statements that have been formulated. The study method is an explanatory research. The population is employees of PT. Pupuk Kaltim, where the size of its sample is of 207 respondents. The data is collected using proportional stratified random sampling method to find the effect between exogenous variables and endogenous variables. The findings of the study are from the 9 (nine) hypotheses tested, 8 (eight) hypotheses have significantly affected on the variables studied. The only one which has no significant effect is Transformational Leadership on Employee Job Satisfaction, where it needs to be mediated by organizational learning and organizational change.

The Effect of Innovative Leadership and Creative Leadership to Organizational Learning, Organizational Adaptation and Adaptive Performance Riza, M Faisal; Nimran, Umar; Musadieq, M. Al; Utami, Hamidah Nayati
JPAS (Journal of Public Administration Studies) Vol 5, No 2 (2020)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jpas.2020.005.02.2

An integrative model of the influence of innovative leadership and creative leadership on adaptive performance was developed and tested. Organizational learning, and organizational adaptation were treated as intermediary variables. To achieve the purpose of the research, the model was developed as indicated and analyzed using SEM with Smart-PLS. The results, suggest that the effect of innovativeÂ leadership on adaptive performance is positive and insignificant, this means that the better innovationÂ leadership will tend to increase adaptive performance, even though the increase is not significant. But rest variables have direct effect positive and significant, as well as indirectly effect. Specifically, innovativeÂ leadership and creative leadership affect adaptive performance indirect through their effects on organizational learning, and organizational adaptation are positive and significant. In general, findings of the study support major findings of previous studies, extend and integrate previous models, in which they are discussed.

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