Jurnal Manajemen dan Organisasi

Pengaruh Motivasi Kerja, Beban Kerja, dan Audit MSDM terhadap Kinerja Karyawan pada Perawat Rumah Sakit Harapan Magelang

Ahya Nurmala — 2024-09-30

Employee performance is one of the key factor in determining the success of an organization or company. Employee performance is influenced by several aspects, including work motivation, workload, and human resource management (HRM) audits. This study aims to determine the influence of work motivation, workload, and HRM audits on the performance of nurses at Harapan Hospital Magelang. This study employs a quantitative method with a causal associative approach. Data analysis conducted using descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis with a significance level of 0.05, hypothesis testing, and model feasibility testing using SPSS version 26. The results of this study demonstrate that the variable of work motivation has a positive and significant effect on nurse performance, with a 𝑡_{𝑐𝑜𝑢𝑛𝑡} value of 5.144, which is greater than the 𝑡_{𝑡𝑎𝑏𝑙𝑒} value of 1.983 and a significance value of 0.000, which is less than 0.05. Additionally, the study proves that the workload variable also has a positive and significant effect on nurse performance, with 𝑡_{𝑐𝑜𝑢𝑛𝑡} of 5.438 greater than thecritical 𝑡𝑡𝑎𝑏𝑙𝑒 value of 1.983 and a significance value of 0.000, which is less than 0.05. However, in this study, the HRM audit variable does not have influence on nurse performance, with the 𝑡_{𝑐𝑜𝑢𝑛𝑡} value-1.968, which is greater than the 𝑡_{𝑡𝑎𝑏𝑙𝑒} value -1.983 and a significance value of 0.052, which is greater than 0.05.

The Effect of Digital Technology Adoption On Industry 4.0 Readiness and Business Performance of Culinary MSMEs in Bogor Regency

Meygy Alifudin — 2024-09-30

MSMEs significantly contribute to employment and economic growth, particularly in Indonesia, and impact the socioeconomic conditions of the lower middle-class community. The Fourth Industrial Revolution has transformed the fundamental managerial aspects of the industry. The aim of this era was to revolutionise industries through digitalisation. Digital technology can help MSMEs adapt swiftly and accelerate through digital transformation. This study investigates the influence of digital technology on the preparedness of MSMEs in Bogor Regency, West Java Province, for Industry 4.0, and on enhancing business performance using the Technology Acceptance Model (TAM). This study employs a quantitative approach with structural equation modelling (SEM) analysis tools for 116 business actors. Readiness indicators are measured using organizational resilience, infrastructure systems, manufacturing systems, data transformation, and digital technology. The findings of this study indicate that the adoption of digital technology by business actors has a minimal and insignificant impact on business performance in MSMEs, but does influence the preparedness of MSMEs to face Industry 4.0. Readiness indicators indirectly affect the use of digital technology and business performance.

Studi Kasus : Upaya Penyelesaian Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Atas Kelalaian Penerbitan Faktur Pajak Pertambahan Nilai (PPN)

Ajeng Rachma Pertiwi — 2024-09-30

PT M is a developer engaged in property and has been confirmed as a Taxable Entrepreneur (PKP) in 2017. In 2023 PT M received a Request for Explanation of Data and/or Information (SP2DK) from the Tax Service Office (KPP) for indications that tax invoices for the period January - December 2020 had not been reported. This research aims to find out the causes and procedures for resolving the SP2DK obtained by PT M. The method used in this research is a case study with document archive techniques and interviews. This research in testing the validity of qualitative data processing uses the data triangulation method. From the results of this study, it is known that the cause of the issuance of SP2DK is because PT M has not reported tax invoices in the Tax Return (SPT) for the Value Added Tax (VAT) period that has been approved in the e-invoice application. PT M argued that there were concerns about the deadline for uploading tax invoices after the issuance of Director General of Taxes Regulation Number PER 03/PJ/2022. On December 18, 2023, PT M responded to SP2DK in writing to KPP. The resolution of the problem is that PT M has corrected the VAT periodic tax return for unreported tax invoices with a nominal result of underpayment for the January - December 2020 period of Rp 240,776,389.

Comparison of Volatility of Jakarta Islamic Index with LQ45 Stock in Indonesia

Alvin Prasetyo — 2024-09-30

This research aims to compare and analyze the volatility of Jakarta Islamic Index shares and LQ45 shares. The methods used are ARMA and ARCH-GARCH. The data used is time series data with the daily period 2020-2024. The unit root test results show that the Jakarta Islamic Index with LQ45 shares is stationary at level or I(0), then the lag for autoregressive is 1, and the lag for moving average is 3. Therefore, the model formed is ARMA. The estimation results show that the volatility of LQ45 shares is higher than that of the Jakarta Islamic Index shares. This means that the LQ45 share price experienced large and rapid fluctuations in a relatively short period compared to the Jakarta Islamic Index share price. This condition is often exploited by short-term traders to gain profits. The contribution of this research is to provide empirical results related to the volatility of conventional shares and sharia shares, so that it can be seen which shares have high risk. The policy recommendation given is that investors must be careful with stocks that have high volatility, but for investors who already understand market conditions it can be an opportunity for profit.

The Pengaruh Perceived Organizational Support, Need for Achievement dan Transformational Leadership terhadap Employee Performance: Merit System sebagai Moderator

Nurul Izati — 2024-09-30

Employee performance is multidimensional, comprising in-role performance and extra-role performance combined to measure it holistically. This study aims to examine the influence of Perceived Organizational Support (POS), Need for Achievement, and Transformational Leadership on Employee Performance with Merit System as a moderating variable in the North Musi Rawas District Government. Based on the Slovin formula (10 percent margin of error), the minimum sample size is 96 Civil Servants selected using non-probability sampling technique (convenience sampling). Data analysis is conducted using Structural Equation Modeling (SEM) Partial Least Square (PLS) with the assistance of SmartPLS version 4 for Windows software. The study findings indicate a positive and significant influence of Perceived Organizational Support (POS) and Need for Achievement on Employee Performance. However, the influence of Transformational Leadership on Employee Performance shows a negative albeit insignificant result. Additionally, no significant influence is found from the Merit System as a moderating variable on the relationship between POS, Need for Achievement, Transformational Leadership, and Employee Performance. These emphasize the importance of strengthening organizational support, developing appropriate training programs, implementing a better merit system, and aligning leadership styles with organizational conditions to enhance public sector employee performance.