Abdurrahim, Abdurrahim
Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Medan

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PENGARUH PELATIHAN DAN PENGEMBANGAN KARYAWAN TERHADAP KOMPETENSI KARYAWAN PADA PDAM TIRTANADI PROVINSI SUMATERA UTARA Abdurrahim, Abdurrahim; Aprinawati, Aprinawati
JURNAL PLANS Vol 13, No 1 (2018): Jurnal PLANS
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Medan

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Abstract

Issues raised in this study is whether there is an effect of employee training on the development of employees, effect of employee training on the competence of employees, the development of employees on the competence of employees at PDAM Tirtanadi North Sumatra either simultaneously or partial. The method used in this study is a correlational method with path analysis that aims to measure the relationship between variables. The total population in this research is 209 employees and sample taken as many as 65 employees. Samples were taken using Arikunto formula. Data analysis techniques are descriptive analysis and inferential statistical analysis. After the data were analyzed with SPSS 22.0, the path analysis obtained by the equation: X2 = 0.380 x1+ 0.925 ε1; X3 = 0,296X1 + 0,393X2 +0,818 ε2. Hypothesis test shows the results of path coefficient effect of employee training on the development of employees amounted to 0.380 with tcount of 3.258 at a significance level of 0.002, the effect of employee training on the competence of employees amounted to 0,296 with tcount of 2.639 at a significance level of 0.011, influence the development of employee competencies of employees amounted to 0.393 With a value of t count of 3.502 at the level of significance of  0.001. Thus this hypothesis is accepted that there are pengaru employee training to employee development, there are significant employee training on employee competencies and there is the influence employees competence development of employees. Keywords: Employee Training, Employee Development, Employee Competency
IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Abdurrahim, Abdurrahim; Hidayati, Dwi Nur; Budiarto, Budiarto
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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This study is intended to determine the factors that influence the success of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. This quantitative research employs the regression method to analyse the regulations, human resources, commitment, other supporting elements and training which seem to influence the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. The population of the study is the regional finance management personnel in 32 Government Work Units (SKPD) within the district government of West Lombok comprising of head of SKPD and/or the finance administration officer (PPK), treasurer, and the planning staff. Sample is selected through the purposive sampling technique in which 96 respondents are given questionnaires. Only 71 respondents return the questionnaires. Likert scale is used for the data measurement. The result of the study shows that regulation, human resources, commitment, other supporting, and training elements partially and simultaneously have positive effect to the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard.