cover
Contact Name
Muh. Hasan
Contact Email
jurna.aktual@gmail.com
Phone
+62735-451003
Journal Mail Official
jurna.aktual@gmail.com
Editorial Address
Jl. MP. Bangsa Raja No.27 Belitang OKU Timur, Sumatera Selatan
Location
Kab. ogan komering ulu timur,
Sumatera selatan
INDONESIA
AKTUAL
Published by STIE Trisna Negara
ISSN : 16931688     EISSN : 27231690     DOI : https://doi.org/10.47232/aktual
Jurnal AKTUAL an electronic national journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management.This journal encompasses original research articles, review articles, and short communications, including: Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Strategic Management, Operations Management, Change Management, Management of Sharia, Entrepreneurship, E-Business, Knowledge Management
Articles 13 Documents
Search results for , issue "Vol 21, No 1 (2023): Jurnal AKTUAL" : 13 Documents clear
PENGARUH SELF EFFICACY, INSENTIF, DAN QUALITY OF WORK LIFE TERHADAP PENGEMBANGAN KARIR KARYAWAN DI KANTOR PT. CIPTA GAGAS LESTARI KOTA PONOROGO Rizki Dwi Puspita Rini; Umi Farida; Eka Destriyanto Pristi A.
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.278

Abstract

The background of this research is that employees complain about demands from companies where the work is not in accordance with their jobdesk, the incentives they get are not in accordance with what they are doing. In this study the researcher aims to examine whether there is an effect of self-efficacy, incentives, and quality of work life on employee career development at the Pt.Cipta Gagas Lestari Office, Ponorogo City. The method in this study uses a descriptive approach with multiple linear regression analysis where this technique aims to show whether there is an influence between the independent variables on the dependent variable. If the coefficient of determination is R²0, it means that the independent variable has no effect at all (0%) on the dependent variable. Conversely, if the coefficient of determination is R²1, it means that the dependent variable is 100% influenced by the independent variable. The results of this study indicate that self-efficacy, incentives, and quality of work life simultaneously affect the career development of employees at the PT.Cipta Gagas Lestari Ponorogo Office. This is evidenced by the results of the F test where F count 12.226 F table 2.79 with a significance of 0.000 0.05. Self-efficacy, incentives, and quality of work life simultaneously influence the career development of employees at the PT. Cipta Gagas Lestari Ponorogo Office.
PERAN OTORITAS JASA KEUANGAN DALAM PENGAWASAN PINJAMAN ONLINE Jonathan Jacob Paul Latupeirissa; Ayu Indira Dewiningrat
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.297

Abstract

Lembaga Otoritas Jasa Keuangan (OJK) diberi kewenangan oleh undang-undang untuk mengendalikan kegiatan komersial lembaga jasa keuangan (LJK). Hal ini bertujuan untuk menjamin kepastian hukum dan perlindungan hukum bagi para pihak. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis cara kerja pinjaman online dan peran otoritas keuangan dalam pengawasan pinjaman online. Penelitian ini merupakan penelitian kepustakaan dengan menggunakan metode kualitatif. Sumber data utama penelitian ini adalah data skunder pada Otoritas Jasa Keuangan untuk melacak kinerja pinjaman online. Analisis data melalui pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa praktik pinjam meminjam uang secara online merupakan layanan pinjam meminjam uang teknologi informasi dimana penyelenggaraan layanan keuangan ini bertujuan untuk menguntungkan pemberi pinjaman, membawa peminjam bersama-sama membuat perjanjian pinjaman secara langsung melalui elektronik melengkapi sistem di Internet. Dalam hal ini, permohonan pinjaman yang diterima oleh informasi peminjam dapat diterima atau ditolak. Jika suah di tolak tetapi peminjam masih ingin melanjutkan pinjaman, maka harus memperbaiki semua alasan penolakan dalam aplikasi. Lebih lanjut, peran Otoritas Jasa Keuangan dalam pengawasan pinjaman online secara efektif dengan melakukan pengawasan yang bersifat dua arah. 
PENGARUH SIKAP PROFESIONAL, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA GURU DI SMA MUHAMMADIYAH 1 PONOROGO Nayni Nayni; Adi Santoso; Eka Destriyanto Pristi Ayuningtyas
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.306

Abstract

The purpose of this research is to find out whether there is an influence of professional attitude (x1) on teacher performance (y), the effect of work motivation (x2) on teacher performance (y), the effect of work discipline (X3) on teacher performance and to find out how much the influence of professional attitude (x1), the need for work motivation (x2) and work discipline (x3) jointly affect teacher performance (y). The method used in this study is the observation method, with a quantitative correlation and regression approach. The number of samples is 45 people taken from the teaching staff at SMA Muhammadiyah 1 Ponorogo. The data processing method uses multiple regression analysis. The results showed that the professional attitude variable (x1) had a significant influence on teacher performance (y) as evidenced by the coefficient of professional attitude variable (x1) with a t-test value of 3.225 > ttable 2.019, while the work motivation variable (x2) with a test value tcount is 3.924 which is greater than ttable 2.019, while the work discipline variable (x3) has a tcount test value of 3.583 > 2.019. Based on the f test shows that the probability value is <0.05, it can be said that there is a jointly significant influence between the independent variables on the dependent variable. This means that there is a positive influence between professional attitude (x1), work motivation (x2), work discipline (x3) on teacher performance (y). teacher performance. Based on the results of the analysis it can be concluded that together professional attitude, work motivation and work discipline have a significant positive influence on the performance of SMA Muhammadiyah 1 Ponorogo teachers.Keywords: teacher performance, professional attitude, work motivation and work discipline
PENGARUH STRES KERJA, LINGKUNGAN KERJA, DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA GURU PADA SMK NEGERI 1 PONOROGO Siti Munawaroh; Umi Farida; Sri Hartono
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.291

Abstract

This study aims to determine the effect of work stress, work environment, and leadership style on teacher job satisfaction at SMK Negeri 1 Ponorogo. The population in this study were all teachers at SMK Negeri 1 Ponorogo, totaling 77 people. and the sample used was 30 respondents. The sampling technique in this study was Nonprobability Sampling using Saturated Sampling. This research uses quantitative research methods. Data collection techniques using observation, interviews/interviews, and questionnaires. To test the instrument using the validity test and reliability test. The data analysis technique uses multiple linear regression analysis and analysis of the coefficient of determination (R2). The results showed that 1) Job Stress has a negative effect on Job Satisfaction with a significance of 0.046. 2) Work environment has a positive effect on job satisfaction with a significance of 0.014. 3) Leadership style has a positive effect on job satisfaction with a significant value of 0.000. 4) Job Stress, Work Environment, and Leadership Style simultaneously influence Job Satisfaction by 49.3% and the remaining 50.7% are influenced by other variables outside the variables in this study.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA PADA KARYAWAN CV. CIPTA LAYLA BINA KARYA (AYAM GEPREK LAYLA) Alifah Febirika Nurjanah; Adi Santoso
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.309

Abstract

This study aims to understand, describe, analyze and describe the influence of transformational leadership, organizational culture and work environment on work motivation in employees of CV. Cipta Layla Bina Karya (Chicken Geprek Layla). The research studied by researchers is a descriptive type with a quantitative approach. This study has a human resource population of all branches of 193 people. From the number of populations, it is possible to find the number of samples to be studied using the slovin formula. Where the number of samples found as many as 66 respondents. Sampling method taken accidental sampling. The coefficient of determination taken by the researcher is multiple linear regression analysis. The results of this study found that transformational leadership has no significant effect on work motivation. While organizational culture and work environment have a significant effect on work motivation of CV employees. Cipta Layla Bina Karya (Chicken Geprek Layla).
PENGARUH LINGKUNGAN KERJA, BUDAYA ORGANISASI, DAN KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN SWALAYAN BAHARI JAMBON PONOROGO Rizki Yogi Noviana Putri
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.313

Abstract

This study aims to determine the effect of work environment, organizational culture and compensation on job satisfaction of employees of Swalayan Bahari Jambon Ponorogo. The method used by researchers in this study is a quantitative method. The data from this study were obtained from distributing questionnaires to respondents. Analysis using SPSS 22.00 software. The population in this study were all employees of the Jambon Bahari Supermarket, Ponorogo. The sample in this study amounted to 45 respondents using the probability sampling method using the saturated sampling technique. This study uses quantitative data types, with several data analysis methods namely validity test, reliability test, multiple linear regression test, coefficient of determination, iT test, and F test. The results of this study show 1) the work environment has a negative and not significant effect on job satisfaction, 2) organizational culture has a positive and significant effect on job satisfaction, 3) compensation has a positive and significant effect on job satisfaction, 4) work environment, organizational culture, and compensation has a positive and significant effect on job satisfaction.
EVALUASI PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PERUSAHAAN DISTRIBUTOR AIR MINERAL DI SURABAYA Angelia Anita Kusumasari; Lusy Lusy
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.286

Abstract

Penelitian ini secara umum bertujuan untuk mengevaluasi apakah Perusahaan Distributor Air Mineral di Surabaya melaporkan laporan keuangan kepada fiskus, dengan melakukan analisis perencanaan pajak (tax planning) dalam hal koreksi fiskal terhadap akun-akun seperti akun pendapatan, akun pengeluaran, dan sistem pencatatan nilai. Penelitian ini adalah studi kasus. Teknik pengumpulan data dilakukan dengan dokumentasi data Surat Pemberitahuan Tahunan (SPT) pajak penghasilan perushaan. Adapun metode analisis data yang digunakan adalah analisis deskriptif. Teknik analisis deskriptif dengan memeriksa akun-akun biaya, menghitung PPh Final dan  tidak Final, menyusun rekonsiliasi fiskal dan mengevaluasi perhitungan Pajak Penghasilan Badan dilakukan oleh Perusahaan Distributor Air Mineral di Surabaya. Berdasarkan hasil data bahwa perhitungan fiskal positif menurut perhitungan perusahaan sebesar Rp. 1.756.279.454 yang diperoleh dari biaya beban perusahaan dan fiskal negatif menurut perusahaan sebesar Rp. 0 sedangkan dari hasil perhitungan ulang peneliti yang mengacu pada Undang-Undang perpajakan memperoleh fiskal positif sebesar Rp. 1.747.396.851 dan fiskal negatif sebesar Rp. 1.782.657.754 disimpukan bahwa perhitungan pajak penghasilan badan di Perushaan Distributor Air Mineral di Surabaya mengacu pada ketentuan dengan Undang-Undang Perpajakan, akan tetapi beberapa item terdapat yang dikoreksi perpajakan seperti yang terdapat pada laporan SPT perusahaan diantaranya penghasilan yang dikenakan PPh Final, biaya-biaya, dan beban yang tidak dimasukan.  
PERAN INTELLECTUAL CAPITAL DALAM PENGEMBANGAN KINERJA BPR DI KABUPATEN SIDOARJO Lusy Lusy; Stanislaus Adnanto Mastan; Damianus Christian Boedihardjo
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.324

Abstract

BPR merupakan salah satu jenis bank yang melayani pengusaha mikro, kecil dan menengah. Pangsa pasar UMKM, membuat BPR tetap menghasilkan kinerja yang positif di tengah kondisi Pandemi. Bagi UMKM, BPR merupakan lembaga keuangan mikro yang menunjang kinerja UMKM.  Penelitian ini dilakukan di Kabupaten Sidoarjo yang merupakan daerah dengan inflasi 2,7% pada tahun 2018 lebih rendah dibanding tahun 2017 sebesar 4,11%. Tujuan penelitian ini untuk menganalisa peran Intellectual Capital bagi BPR dalam rangka pengembangan kinerja BPR di Sidoarjo. Intellectual Capital adalah salah satu komponen aset tak berwujud yang penting dikelola oleh BPR. Adapun tahapan penelitian ini antara lain: (1) melakukan identifikasi peran Intellectual Capital dalam BPR; (2) mengidentifikasi Kinerja BPR; (3) Mengindentifikasi pengembangan kompetensi sumber daya manusia dari sisi biaya dan manfaat; dan (4) Menganalisa peran Intellectual Capital dalam rangka pengembangan kinerja BPR yang efektif. Hasil penelitian menunjukkan bahwa Intellectual Capital sangat berperan bagi kinerja BPR terutama di tengah kondisi Pandemi Covid-19. Pelatihan yang dilakukan ternyata membantu mengembangkan kompetensi karyawan, sehingga kinerja BPR dapat meningkat. Dilihat dari nominal biaya pelatihan karyawan yang dikeluarkan dibanding dengan manfaat yaitu berupa pendapatan yang dihasilkan menunjukkan adanya peningkatan Earning After Tax-nya. Bagi karyawan, pelatihan membuat mereka dapat memahami tugas dan tanggung jawabnya, serta bermanfaat bagi kinerja mereka pribadi.
PENGARUH UTILITARIAN DAN HEDONIC VALUE TERHADAP LOYALITAS PELANGGAN ONLINE DENGAN KEPUASAN PELANGGAN SEBAGAI MEDIASI Jimmy Chandra; Rodhiah Rodhiah
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.331

Abstract

The development of internet services is very rapid and has an impact on human daily life; now, various online transportation and ordering services have emerged, making human activities easier both for mobilization and for meeting other daily needs; one of the service providers is Company “X”. Loyalty is an important feature in business; having loyal consumers indicates potential repeat purchases of Company “X”. The goal of this study is to look at the impact of utilitarian and hedonic value factors on Company “X” customer loyalty in Jakarta, using customer happiness as a moderator. This study's demographic consists of Company “X” users in Jakarta. The sample size was 150 people who completed a questionnaire using SmartPLS 4. The results showed that utilitarian value had no effect on customer loyalty but had a positive and significant effect on customer satisfaction. Hedonic value has a positive and significant influence on customer satisfaction and customer loyalty. Customer satisfaction has a significant effect on customer loyalty. Utilitarian and hedonic values have a positive and significant impact on customer loyalty through customer satisfaction.performance. Keywords : Utilitarian Value, Hedonic Value, Customer Satisfaction, Customer Loyalty
PENGARUH PROFITABILITAS, LEVERAGE DAN FIRMS SIZE, TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019 Putu Putri Prawitasari
Jurnal AKTUAL Vol 21, No 1 (2023): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v21i1.336

Abstract

Seorang manajer bertanggung jawab atas keberhasilan perusahaan. Manajer bisnis harus dapat memberikan kontribusi yang signifikan terhadap pengembangan strategi keseluruhan perusahaan serta operasi dan pemasarannya. Korporasi ingin meningkatkan keuntungan sebanyak mungkin. Tujuan investor yang menaruh uangnya untuk bekerja di pasar saham adalah untuk mendapatkan hasil maksimal dari dividen dan capital gain. Di antara perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2019, penelitian ini bertujuan untuk menemukan dan menganalisis hubungan antara firm size, Profitabilitas, dan Laverage terhadap Cash Holding. Data sekunder penelitian ini yang diambil dari laporan keuangan tahunan perusahaan sebagai sampel bersifat kuantitatif. Analisis regresi linier berganda digunakan dalam penelitian ini untuk menguji bagaimana faktor-faktor independen mempengaruhi variabel dependen baik secara independen maupun dependen. Data di mana penelitian ini adalah 120 sampel perusahaan selama tahun 2017 hingga 2019  atau sejumlah 40 perusahaan pada setiap tahunnya. Hasil Penelitian menunjukan bahwa firm size, Profitabilitas, dan Laverage memiliki pengaruh positif dan signifikan terhadap Cash Holding.

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