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Jurnal Riset Ekonomi dan Bisnis
Published by Universitas Semarang
ISSN : 19794800     EISSN : 25808451     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Ekonomi dan Bisnis (JREB) are published three times a year in April, August and December.
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue "Vol 11, No 3 (2018): Desember 2018" : 5 Documents clear
ANALISA PENGARUH PENGEMBANGAN KARIR DAN MOTIVASI EKSTRINSIK, MOTIVASI INTRINSIK TERHADAP KINERJA SDM DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Ahmad Muni; Tatiek Nurhayati; Hardani Widhiastuti
Jurnal Riset Ekonomi dan Bisnis Vol 11, No 3 (2018): Desember 2018
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.104 KB) | DOI: 10.26623/jreb.v11i3.1146

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan karir, motivasi ektrinsik, dan motivasi intrinsik terhadap kinerja SDM dengan kepuasan kerja sebagai variabel intervening.Responden yang digunakan adalah 60 karyawan pada Kantor Jasa Penilai Publik “Nirboyo Adiputro, Dewi Apriyanti & Rekan. Data penelitian dikumpulkan dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan Teknik Analisis Regresi Berganda, uji-t, dan analisis jalur.Berdasarkan hasil penelitian diketahui bahwa (1) Pengembangan karir mempengaruhi kepuasan kerja karyawan KJPP NDR (2) Motivasi ektrinsik mempengaruhi kepuasan kerja karyawan KJPP NDR (3) Motivasi intrinsik mempengaruhi kepuasan kerja karyawan KJPP NDR  (4) pengembangan karir mempengaruhi kinerja karyawan KJPP NDR (5) motivasi eksrinsik mempengaruhi kinerja karyawan KJPP NDR (6) motivasi intrinsik mempengaruhi kinerja karyawan KJPP NDR (7) kepuasan kerja mempengaruhi kinerja karyawan KJPP NDR This study aims to determine the effect of career development, motivation extrinsic and intrinsic motivation on the performance and job satisfaction as an intervening variable.The respondents used were 60 employees at the Public Appraisal Services Office "Nirboyo Adiputro, Dewi Apriyanti & Partners. Research data was collected using a questionnaire. Data analysis was performed using Multiple Regression Analysis Techniques, t-test, and path analysis.Based on the results of the study it is known that (1) Career development affects the job satisfaction of KJPP NDR employees (2) Extrinsic motivation influences job satisfaction of KJPP NDR employees (3) Intrinsic motivation affects KJPP NDR employee job satisfaction (4) career development affects the performance of KJPP NDR employees  (5) extrinsic motivation affects the performance of KJPP NDR employees (6) intrinsic motivation affects the performance of KJPP NDR employees (7) job satisfaction affects the performance of KJPP NDR employees .
ANALISIS PENGARUH RETURN ON EQUITY, FIRM SIZE, CURRENT RATIO DAN INSTITUTIONAL OWNERSHIP TERHADAP DIVIDEND PAYOUT RATIO DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING Ika Rosyada Fitriati; Mohammad Chabachib; Harjum Muharam
Jurnal Riset Ekonomi dan Bisnis Vol 11, No 3 (2018): Desember 2018
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.907 KB) | DOI: 10.26623/jreb.v11i3.1142

Abstract

Penelitian ini bertujuan untuk mengujipengaruh variabel return on equity, firm size, current ratio dan institutional ownership terhadap dividend payout ratio dengan debt to equity ratio sebagai variabel intervening. Pengambilan sampel menggunakan purposive sampling. Data diambil dari Indonesian Capital Market Directory (ICMD). Uji kelayakan model menggunakan uji multikolinieritas, uji koefisien determinasi dan uji signifikansi. Teknk analisis menggunakan analisis jalur dan sobel test. Hasil penelitian ini menunjukkan bahwa current ratio dan institutional ownership berpengaruh negatif signifikan terhadap debt to equity ratio, firm size dan current ratio berpengaruh positif signifikan terhadap dividend payout ratio, debt to equity ratio berpengaruh negatif signifikan terhadap dividend payout ratio serta debto equity ratio mampu memediasi pengaruh current ratio terhadap dividend payout ratio dan pengaruh institutional ownership terhadap dividend payout ratio.The aimed of this study is examine the effect of variable return on equity, firm size, current ratio and institutional ownership toward dividend payout ratio with debt to equity ratio as an intervening variable. Sampling using purposive sampling. Data taken from Indonesian Capital Market Directory (ICMD). The test of feasibility models using multicoliniarity test, coefficient determination test and test of significance. The analysis technique using path analysis and sobel test. The result of this study indicate that the current ratio and institutional ownership have significant negative effect on debt to equity ratio, firm size and current ratio have significant positive effect on dividend payout ratio, debt to equity ratio has significant negative effect on dividend payout ratio and the debt to equity ratio capable of mediating influence current ratio toward dividend payout ratio and the effect of institutional ownership toward dividend payout ratio.
PENGARUH DISPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DENGAN TAMBAHAN PENGHASILAN PEGAWAI SEBAGAI VARIABEL MODERATING Agustina Widia; Endang rusdianti
Jurnal Riset Ekonomi dan Bisnis Vol 11, No 3 (2018): Desember 2018
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.025 KB) | DOI: 10.26623/jreb.v11i3.1143

Abstract

Tujuan penelitian yang ingin dicapai adalah : (1) Menganalisis dan mendiskripsikan pengaruh antara Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai Kecamatan Banyumanik Kota Semarang, (2) Menganalisis dan mendeskripsikan pengaruh Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai Kecamatan Banyumanik Kota Semarang yang dimoderasi oleh Tambahan Penghasilan Pegawai.          Jenis penelitian ini adalah penelitian eksplanatori atau penelitian yang menjelaskan. Populasi penelitiannya adalah seluruh pegawai di lingkungan Kecamatan Banyumanik Kota Semarang 130 orang. Responden sejumlah 130 orang dipilih menggunakan sensus.        Hasil penelitian dapat disimpulkan : (1) adanya pengaruh antara Disiplin Kerja terhadap Kinerja Pegawai sehingga hipotesis pertama dugaan terbukti atau dapat diterima; (2) adanya pengaruh antara Kepuasan Kerja terhadap Kinerja Pegawai isehingga hipotesis kedua terbukti atau dapat diterima; (3) Tambahan Penghasilan Pegawai sebagai variabel moderating pengaruh Disiplin kerja terhadap Kinerja Pegawai sehingga hipotesis ketiga terbukti atau dapat diterima; dan (4) Tambahan Penghasilan Pegawai sebagai variabel moderating pengaruh Kepuasan Kerja terhadap Kinerja Pegawai sehingga hipotesis keempat terbukti atau dapat diterima The research objectives to be achieved are: (1) Analyzing and describing the influence of Work Discipline and Job Satisfaction on the Performance of Banyumanik Subdistrict Semarang City Employees, (2) Analyzing and describing the effect of Work Discipline and Job Satisfaction on Employees Performance in Banyumanik District Semarang City moderated by Additional Employee Income.          This type of research is explanatory research or research that explains. The research population is all employees in the District Banyumanik Semarang City 130 people. 130 respondents were chosen using the census.          The results of this study can be concluded: (1) there is an influence between work discipline on employee performance so that the first hypothesis is suspected or acceptable; (2) the influence of Job Satisfaction on Employee Performance so that the second hypothesis is proven or acceptable; (3) Additional Employee Income as a moderating variable the influence of work discipline on employee performance so that the third hypothesis is proven or acceptable; and (4) Additional Employee Income as a moderating variable on the effect of Job Satisfaction on Employee Performance so that the fourth hypothesis is proven or acceptable.
EFEKTIVITAS PELAKSANAAN REFORMASI PERPAJAKAN Oxy Mahendra Prabowo; Indarto Indarto
Jurnal Riset Ekonomi dan Bisnis Vol 11, No 3 (2018): Desember 2018
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.377 KB) | DOI: 10.26623/jreb.v11i3.1144

Abstract

Direktorat Jenderal Pajak telah melakukan perubahan yang bersifat menyeluruh dan komprehensif di segala bidang. Salah satunya melalui pelaksanaan reformasi perpajakan dengan pembentukan kantor yang menerapkan sistem administrasi perpajakan modern dengan didukung teknologi informasi terkini. Perubahan organisasi ini diharapkan akan meningkatkan kinerja pegawai serta meningkatkan profesionalisme dan integritas pegawai agar mampu memberikan pelayanan yang prima yang berorientasi pada kepuasan wajib pajak sehingga dapat mempermudah dan membantu wajib pajak dalam memenuhi kewajiban perpajakannya. Penelitian ini difokuskan untuk meneliti efektivitas pelaksanaan reformasi perpajakan di Lingkungan Kantor Pelayanan Pajak Pratama Demak.Narasumber dalam penelitian ini adalah pegawai dan wajib pajak di lingkungan Kantor Pelayanan Pajak Pratama Demak, serta Anggota Komisi XI Dewan Perwakilan Rakyat Republik Indonesia. Berdasarkan hasil penelitian, memperlihatkan bahwa pelaksanaan Reformasi Perpajakan di Kantor Pelayanan Pajak Pratama Demak sudah berjalan dengan baik. Melalui upaya-upaya peningkatan kualitas sumber daya manusia, manajemen sistem informasi terpadu, dan edukasi kepada wajib pajak yang berkesinambungan diharapkan Kantor Pelayanan Pajak Pratama Demak dapat meningkatkan kinerja dalam rangka pencapaian kepatuhan dan penerimaan pajak yang optimal. The Directorate General of Taxation has made changes that are comprehensive and comprehensive in all fields. One of them is through the implementation of tax reform with the establishment of an office that implements a modern tax administration system supported by the latest information technology. This organizational change is expected to improve employee performance and improve the professionalism and integrity of employees in order to be able to provide excellent service oriented to the satisfaction of taxpayers so as to facilitate and assist taxpayers in fulfilling their tax obligations. This study focused on examining the effectiveness of the implementation of tax reform in the Demak Primary Tax Office.The interviewees in this study were employees and taxpayers in the Demak Primary Tax Office, as well as Commission XI Member of the People’s Representative Council of the Republic of Indonesia. Based on the results of the study, it was shown that the implementation of Tax Reform in the Demak Primary Tax Office had gone well. Through efforts to improve the quality of human resources, integrated information system management, and education to sustainable taxpayers, it is expected that the Primary Demak Tax Service Office can improve performance in order to achieve optimal compliance and tax revenue
PENGARUH REMUNERASI, KEPUASAN KERJA DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI DENGAN ORGANIZATIONAL CITIZEN BEHAVIOR SEBAGAI VARIABEL INTERVENING PADA SEKSI BPKB DITLANTAS POLDA JATENG J. Reza Ferdiyono; Djoko Santoso
Jurnal Riset Ekonomi dan Bisnis Vol 11, No 3 (2018): Desember 2018
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.055 KB) | DOI: 10.26623/jreb.v11i3.1145

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh remunerasi, kepuasan kerja dan kepemimpinan transformasional terhadap kinerja anggota BPKB Ditlantas Polda Jateng melalui organizational citizen behaviorsebagai variabel intervening.Responden yang digunakan adalah 50 anggota bagian BPKB Ditlantas Polda Jateng. Data penelitian dikumpulkan dengan menggunakan kuesioner. Analisis data dilakukan dengan menggunakan Teknik Analisis Regresi Berganda, uji-t, analisis jalur, dan sobel-test.Berdasarkan hasil penelitian diketahui bahwa (1) terdapat pengaruh positif remunerasi terhadap OCB (2) Terdapat pengaruh positif kepuasan kerja terhadap OCB  (3) Terdapat pengaruh positif kepemimpinan transformasional terhadap OCB (4) Terdapat pengaruh positif remunerasi terhadap kinerja anggota BPKB Polda Jateng. (5) Terdapat pengaruh positif kepuasan kerja terhadap kinerja anggota BPKB Polda Jateng(6) Terdapat pengaruh positif kepemimpinan transformasional terhadap kinerja anggota BPKB Polda Jateng  (7) Terdapat pengaruh positif OCB terhadap kinerja anggota BPKB Polda Jateng. This study aims to determine the effect of remuneration, job satisfaction and transformational leadership on the performance of members of BPKB Ditlantas of Central Java Regional Police through organizationa citizen behavior l as an intervening variable.The respondents used were 50 members of the BPKB Directorate of Central Java Regional Police. Research data was collected using a questionnaire. Data analysis was performed using Multiple Regression Analysis Techniques, t-test, path analysis, and sobel-test.Based on the results of the study it is known that (1) there is a positive influence on remuneration on OCB (2) There is a positive influence on job satisfaction on OCB (3) There is a positive influence of transformational leadership on OCB (4) There is a positive influence of remuneration on the performance  (5) There is a positive influence on job satisfaction on the performance (t count = 2.236, probability (ρ) = 0.030). (6) There is a positive influence of transformational leadership on the performance (7) There is a positive influence of OCB on the performance of Central Java Police BPKB members

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