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Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis

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Published by PT Seval Literindo Kreasi

ISSN : - EISSN : 29622859 DOI : https://doi.org/10.57141

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Kompeten Journal Ilmiah accepts research articles in the fields of Management, Accounting, Business, and Economics. We welcome research with qualitative and quantitative studies of good quality that have not been published in other journals. The scope of topics include: 1. Business and Strategic Management 2. Marketing Management 3. Economics 4. Operations Management 5. Finance and Investment 6. Accounting and its scope 7. Entrepreneurship 8. Organizational Behavior and Human Resource Management 9. Corporate Social Responsibility

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 59 Documents

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PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PT RAJAWALI NUSINDO MATARAM Wija Robbiantara; Irianto Irianto; Ahmad Bairizki
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

This study aims to determine the effect of education, work experience and organizational commitment on employee performance at PT Rajawali Nusindo Mataram. The population of this study were employees at PT Rajawali Nusindo Mataram, the data of this study were obtained by interviews, observations, and questionnaires. This research is associative type by using classical assumption test and multiple linear regression analysis. Based on the t test, it shows that the education variable has a partially insignificant effect on the performance variable, with a value of (-2,680) <1.703. The work experience variable has a partially significant effect on the performance variable, with a value of 4.632>1.703. Meanwhile, the organizational commitment variable has a partially significant effect on the performance variable, with a value of 3.096>1.703. Based on the F test, it shows that the variables of education, work experience and organizational commitment have a significant effect simultaneously on employee performance variables, with a value of 18.491 > 2.96. Based on the beta test, it shows that the work experience variable has the highest value of 0.543 compared to the variable education and organizational commitment

PERAN PIMPINAN DAN KOMITMEN PEGAWAI DALAM MENINGKATKAN PELAYANAN MASYARAKAT PADA KANTOR DESA MENINTING, BATU LAYAR Vina Tamala Sari; Syaiful Amri; Sigit Ary Wijayanto
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

The high and low quality of services provided does not only depend on the performance of village officials as subordinates, but also their leaders, village officials are required to provide maximum service to the community and be able to answer demands from the community, both in terms of quality and quantity. This study aims to analyze the role of leadership and employee commitment in improving community services. The type of research conducted is qualitative research, with research informants namely the Secretary of Meninting Village, Head of Meninting Village Service, Head of TU & General Affairs of Meninting Village and three people from the community. Data collection using documentation techniques, observation and in-depth interviews. The data analysis used consisted of data collection, data reduction, data presentation, and drawing conclusions. The results showed that the Meninting Village Head implemented his role very well, namely as an interpersonal role, always giving examples, guiding, and creating good teamwork, informational role, namely seeking and providing important information for the organization and decisional role, namely being able to make good decisions for the organization. organizational progress that aims to improve employee performance in serving the community. The commitment of Meninting Village employees is not fully maximized because some employees have not complied with work discipline regulations so that it affects performance which means a decrease in service to the community but they are ready to work more for the organization by working continuously to maximize services and want to maintain their membership because of coordination and good demeanor among fellow employees

ANALISIS PENGUKURAN KINERJA MENGGUNAKAN BALANCED SCORECARD PADA HOTEL SEGARA LOMBOK LODGE Sri Hartati; Ida Ayu Nursanty; Sofiati Wardah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

The purpose of this study was to determine the performance of Hotel Segara Lombok Lodge in the four perspectives of the balance scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This research is quantitative descriptive. Data was collected by collecting company documents and interviews with the director and operational manager of Hotel Segara Lombok Lodge. The results showed that from the financial perspective, Hotel Soon Lombok Lodge got a score of 9, from the customer perspective it got a value of 7, from the internal business process perspective it got a score of 8 and from the internal business perspective it got a value of 5 so that the total weighted value of the four balanced scorecard perspectives was 29. The results of the study showed that the performance of the Segara Lombok Lodge Hotel during the pandemic was considered quite well.

PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA KSP. CITRA LESTARI Ngakan Putu Surya Harta Bhuwana; I Nengah Arsana; Surahman Hidayat
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

This study aims to examine the effect of Reward and Punishment on employee work performance. So that this research variable consists of 2 (two) independent variables, namely Reward (X1), Punishment (X2), and the dependent variable is employee performance (Y). The population of this research is KSP. Citra Lestari is involved in the company. The type of research used in this research is associative research. Samples were taken using non-probability sampling with saturated samples where all employees were sampled, amounting to 30 people. The data was obtained by distributing 30 questionnaires to the respondents in the KSP. Citra Lestari. Data were analyzed using multiple linear regression. The results show that Reward and Punishment have a significant effect on work performance as evidenced by t-test analysis. Each x variable has t count > t table, namely Reward (4.915 > 2.051) and Punishment (1997 < 2.051). The results of this study also show that Reward (X1), Punishment (X2) simultaneously have a significant effect on employee performance (Y) with a calculated F value > F table (0.000 < 0.05) and Adjusted R Square of 0.761. And the Reward variable is the variable that most dominantly influences employee performance (Y), which is indicated by the highest beta coefficient value, which is 0.531 or 53.1%.

PENGARUH BRAND AMBASSADOR, CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK EMINA : (STUDI KASUS PADA MAHASISWI DI KOTA MATARAM) Baiq Sri Atika Dewi; I Made Suardana; Satriawan Satriawan
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

This study aims to examine the effect of brand ambassadors, brand image, and product quality on purchasing decisions for Emina cosmetic products (a case study on female students in Mataram city). This research variable consists of 3 (three) independent variables, which are brand ambassador (X1), brand image (X2) and product quality (X3) and the dependent variable is purchase decision (Y). The population of this research is public and private university students in Mataram city who use Emina cosmetic products. The sampling technique used in this study is non-probability sampling with the sampling method, namely incidental sampling. The number of samples in this study were 60 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS 28 program. Based on the results of the multiple linear regression test, it can be concluded that the constant value is 3.127, meaning that if there is no change in the brand ambassador variable, brand image and product quality (value X1, X2, and X3 is 0), then the purchase decision on Emina cosmetic products is 3,127 units. The results of this study also show that based on the t test the brand ambassador variable and product quality partially have a significant influence with the results of the t count, namely brand ambassador 2,367 and product quality 5,086 on purchasing decisions, while the brand image variable is seen from the t test that the t table is more greater than t arithmetic means that this indicates that the brand image variable does not have a significant effect on purchasing decisions. Based on the t test, it can be seen that the biggest influence of all variables is the product quality variable, meaning that the product quality variable has the most dominant influence on purchasing decisions with a value of 5.086. According to Beta test, it known that product quality (X3) has the highest value among other independent variables with a value 57.7%. The results of this study also show that based on the F test (simultaneous) the brand ambassador variable, brand image, and product quality have a joint influence on the purchasing decision variable with a value of 23.133.

Logika Akuntansi dalam Menyusun Jurnal Umum Farha Farha; Agus Hermanto; Eluiz Yansirus Saniyah; Rian Indranopa; Amirudin Kalbuadi
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

Penelitian ini bertujuan untuk menemukan logika dalam menyusun jurnal umum. Motivasi dari penelitian ini adalah kondisi yang ditunjukkan oleh mahasiswa yang kurang memahami logika dari jurnal umum ketika melakukan pencatatan transaksi. Penelitian ini merupakan jenis penelitian deskriptif. Hasil penelitian menunjukkan cara menyusun jurnal umum yang mudah dengan cara menganalisis akun berdasarkan kata kunci dan menggunakan persamaan dasar akuntansi untuk menentukan saldo normal sehingga mempermudah dalam penentuan posisi saldo akun dalam jurnal umum.

Perhitungan Harga Pokok Pesanan dengan Pendekatan Metode Full Costing Alfian Sayuti; R. Ayu Ida Aryani; Defel Septian
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

In 2022, the MSME sector needs to increase its operational activities due to the declining economy due to the pandemic, so that company profits can be improved. Companies in the manufacturing sector have more complicated activities than in the trade or service sector. This will affect manufacturing business actors in measuring manufacturing costs, cost of goods manufactured, and cost of goods sold accurately based on a measurable cost accounting approach. Based on this, descriptive qualitative research was conducted to compile the cost of goods ordered at a manufacturing company in Babakan, Mataram. The results showed that there were differences in the calculation of the cost of goods ordered between the company's calculations and the researchers' calculations. This difference is because the company does not charge asset depreciation in the order cost. This could be because the company did not record its assets so the depreciation expense could not be determined.

Deteksi Ilusi Fiskal pada Pemerintah Provinsi di Sumatera Alfira Fitri Mellizka; Maria Maria; Yuli Antina Aryani
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

Penelitian ini mendektesi ilusi fiskal pada pemerintah provinsi di Sumatera tahun 2011-2020 dengan menggunakan regresi data panel. Penelitian ini dilakukan pada 9 Provinsi di Sumatera. Data dianalisis berbantuan software eviews 10. Dengan dua pendekatan, yaitu peningkatan pendapatan dan manipulasi belanja didapatkan hasil bahwa terdekteksi ilusi fiskal melalui pendekatan manipulasi belanja. Pendekteksian tersebut berdasarkan korelasi negatif Rasio dari Pendapatan Nasional yang Diberikan Pemerintah Pusat (Pempus) bagi Pemerintah Daerah (Pemda) dan Kepentingan relatif dari DAU terhadap Belanja Pemda terhadap anggaran PAD. Pada pendekatan peningkatan pendapatan tidak terindikasi ilusi fiskal. Pendekatan peningkatan pendapatan menggunakan dana perimbangan (dana bagi hasil, dana alokasi umum dan dana alokasi khusus). Penelitian dilakukan pada seluruh provinsi di Sumatera dalam waktu 10 tahun, sedangkan penelitian sebelumnya menggunakan pendekatan peningkatan pendapatan yang mana dana perimbangan tidak dirincikan komponennya dan dilakukan hanya pada salah satu provinsi atau kota/kabupaten saja. Implikasi dari penelitian ini, menambah bahan kajian bidang Akuntansi Sektor Publik dan pengembangan penelitian selanjutnya. Temuan penelitian ini, ilusi fiskal dapat dideteksi dengan dua pendekatan namun hanya pendekatan manipulasi belanja yang mengindikasi terjadinya ilusi fiskal.

Pengaruh Perencanaan Penganggaran dan Kompetensi Aparatur Pemerintah Terhadap Penyerapan Anggaran Tiara Syifa Putri Ananda; Maria Maria; Yuliana Sari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

Penganggaran adalah proses penyusunan anggaran. Anggaran yang baik adalah anggaran yang dapat terserap secara merata dan menghasilkan output yang nyata. Suatu kegiatan/program pemerintah tidak akan berjalan jika tidak ada dalam anggaran dan serapan anggaran yang optimal merupakan hal penting. Penelitian ini dilakukan guna mengetahui pengaruh dari perencanaan penganggaran dan kompetensi aparatur pemerintah pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Palembang. Penelitian ini termasuk penelitian kuantitatif dengan teknik pengumpulan data menggunakan kuesioner. Hasil kajian menunjukkan perencanaan penganggaran dan kompetensi aparatur pemerintah berpengaruh terhadap penyerapan anggaran pada BPKAD Kota Palembang.

Profesionalisme Auditor terhadap Kualitas Audit pada Inspektorat Kabupaten Lombok Timur Rusli Amrul; Baiq Kisnawati
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

This study aims to examine the professional auditor by examining the effect of competence, independence and accountability on audit quality. This research was conducted at the Inspectorate of East Lombok Regency. The population in this study were auditor functional officers and P2UPD functional officers who were involved in inspection and supervision activities at the East Lombok Regency Inspectorate. Data were obtained by distributing 51 questionnaires to respondents who were at the Inspectorate of East Lombok Regency, 50 questionnaires were returned and could be used. Data using a partial test (t test). This test aims to find out individually (partial) the independent variable has an effect on the dependent variable. The results showed that competence, independence, and accountability had a positive effect on audit quality at the East Lombok Regency Inspectorate. The results of this study illustrate that the increase in professional competence, independence and accountability of auditors affects the quality of the resulting audit.

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Home Page

OAI Link

Editorial Team

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Contact Email kompetenjurnal@gmail.com

Phone +6287737315067

Journal Mail Official kompetenjurnal@gmail.com

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Abstract

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Abstract

Contact Name
Ahmad Bairizki

Contact Email
kompetenjurnal@gmail.com

Phone
+6287737315067

Journal Mail Official
kompetenjurnal@gmail.com

Editorial Address
-

Location
Unknown,

Unknown

INDONESIA