Journal of Management, Business and Social Sciences

EMPIRICAL STUDY OF CONTINGENCY TIME BUDGET PRESSURE AND AUDIT QUALITY ON THE WEST SUMATRA REPRESENTATIVES OF THE AUDIT BOARD OF REPUBLIC INDONESIA (BPK)

Yofa Handayani, Riswan Riswan, Haninun Haninun — Tue, 17 Dec 2024 00:00:00 +0800

According to UU Nomor 15 Tahun 2004, the Examination of National Financial Management and Responsibility falls on the Audit Board of the Republic of Indonesia (BPK). The Audit Board of the Republic of Indonesia (BPK) is guided by the National Financial Audit Standards (SPKN) and regulated by Peraturan BPK Nomor 1 Tahun 2017 in order to guarantee audit quality and inspection results in an attempt to realize better, accountable, transparent, economical, effective, and efficient national financial management. Related to this, the quality of the audit can be influenced by several variables such as the employees' competence, experience, ethic, and independence in addition to time budget pressure. This research aims to find the Contingency Time Budget Pressure and the Audit Quality which is moderated by the usage of information technology as a variable. The object of this research is 47 out of 88 certified inspectors of West Sumatra Representatives of the Audit Board of the Republic of Indonesia. The samples are obtained through calculation with a purposive sampling method to determine which respondents will be selected. The research method for this research is qualitative approach with Partial Least Square (PLS) analysis helped by Smart PLS version 3. The result shows that the Time Budget Pressure variable positively and significantly influences the Audit Quality and Information Technology Usage moderating the relation of Time Budget Pressure with Audit Quality to have a strong and significant relationship.

THE INFLUENCE OF PERFORMANCE APPRAISAL, TRAINING, AND PLACEMENT ON PERSONNEL PERFORMANCE IN LAW ENFORCEMENT AT EAST LAMPUNG POLICE STATION

Kadek Andi Pradnyadana, Harpain Harpain, Tina Miniawati Barusman — Tue, 17 Dec 2024 00:00:00 +0800

The purpose of this study was to determine and analyze the effect of performance appraisal, training, and placement on personnel performance in law enforcement at East Lampung Police. This study used a sample of 42 respondents who were personnel in the law enforcement section of the Criminal Investigation Unit (Satreskrim) of East Lampung Police as the object of research. The data collection method was carried out directly using questionnaires and interviews with personnel in the law enforcement section of the Criminal Investigation Unit (Satreskrim) of East Lampung Police. While the analysis used to determine the effect of independent variables (X1) performance appraisal, (X2) training, and (X3) placement on the dependent variable (Y), namely personnel performance, is multiple linear regression analysis, with the SPSS 20 program. The comes about of this consider demonstrate that employing a significant level of 0.05 since the two-sided test is 2.5% and n = 42, the t table is gotten = 2.02439.. While the t count for performance appraisal seen from the data processing output is 4.636, then for training shows a t count of 5.431, then for placement shows a thitung of 3.836 (thitung> t table) so based on this t-test, it is concluded that performance appraisal, training, and placement partially have a positive and significant effect on the performance of personnel in the law enforcement section of the Criminal Investigation Unit (Satreskrim) of East Lampung Police. With the F test, the significance level uses 0.05 (∂ = 5%), so the F table is 2.83. Meanwhile, based on the output of data processing, F count is 210.207, because F count> from F table, it can be concluded that together there is a significant influence between the independent variables (performance appraisal, training, and placement) on the dependent variable (personnel performance) in the law enforcement section of the Criminal Investigation Unit (Satreskrim) of East Lampung Police.

THE EFFECT OF MOTIVATION AND SOLAR DRYER DOME ASSISTANCE ON THE PERFORMANCE OF THE TRUBUS FARMER GROUP IN WEST PRINGSEWU VILLAGE, PRINGSEWU SUB-DISTRICT, PRINGSEWU REGENCY

Yety Yety, Hendri Dunan, Andala Rama Putra Barusman — Tue, 17 Dec 2024 00:00:00 +0800

This study aims to determine the effect of motivation and solar dryer dome assistance on the performance of the Trubus Farmer Group in West Pringsewu Village, Pringsewu Sub-district, Pringsewu Regency. The population in the study were members of the Trubus farmer group in West Pringsewu Village, Pringsewu Sub-district, Pringsewu Regency. In this study, the entire population of 25 farmer group members was sampled. The quantitative data analysis model used is multiple linear regression analysis. The results showed that motivation (X₁) had a positive effect on the performance (Y) of Trubus farmer group members in West Pringsewu Village, Pringsewu Sub-district, Pringsewu Regency, Solar Dryer Dome Assistance (X₂) had a positive effect on the performance (Y) of Trubus farmer group members in West Pringsewu Village, Pringsewu Sub-district, Pringsewu Regency. Motivation (X₁) and Solar Dryer Dome Assistance (X₂) simultaneously affect the performance (Y) of the Trubus farmer group in West Pringsewu Village, Pringsewu Sub-district, Pringsewu Regency.

THE EFFECT OF RISK-BASED INTERNAL AUDIT (RBIA) IMPLEMENTATION ON AUDIT QUALITY DURING THE COVID-19 PANDEMIC

Bambang Suprayogi, Habiburahman Habiburahman, Afrizal Nilwan — Tue, 17 Dec 2024 00:00:00 +0800

The goal of this study was to ascertain whether the deployment of risk-based internal audits at the National Social Security Agency for Employment or BPJS Ketenagakerjaan has an impact on audit quality during the Covid-19 pandemic. The subject of this study was a sample of 73 respondents who worked as auditors for the National Social Security Agency for Employment or BPJS Ketenagakerjaan Internal Supervisory Unit. Based on the findings of this research, the use of risk-based internal audit with indicators identifying universal audit, type of audit, risk audit, data nature audit, and these three intensity positions during the Covid-19 pandemic. During the pandemic, there was a positive and significant impact on the quality of audits at the BPJS Employment Internal Monitoring Unit, the National Social Security Agency for Employment. Changes to audit rules, as well as artificial intelligence training, network security and development of data functions, can all be done to improve the quality of auditor human resources and combat the impact of Covid 19 on audit quality.

THE INFLUENCE OF MOTIVATION AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF EMPLOYEES OF THE DIRECTORATE GENERAL OF HIGHWAY (BINA MARGA) AND CONSTRUCTION DEVELOPMENT AGENCY (BINA KONSTRUKSI) OF LAMPUNG PROVINCE

Joko Setiadi, Budhi Waskito, Andala Rama Putra Barusman — Tue, 17 Dec 2024 00:00:00 +0800

This study aims to analyze the effect of motivation and organizational culture on the performance of employees of the Lampung Province Directorate General of Highway ( Bina Marga) and Construction Development Agency (Bina Konstruksi). The type of research used is quantitative research. Data were collected using a questionnaire with a sample size of 49 people. The data analysis that the author used was multiple linear regression analysis. The results showed that there was a positive influence of motivation on the performance of employees of the Lampung Province Directorate General of Highway ( Bina Marga) and Construction Development Agency (Bina Konstruksi). There is a positive influence of organizational culture on the performance of employees of the Lampung Province Directorate General of Highway ( Bina Marga) and Construction Development Agency (Bina Konstruksi). There is a positive influence of motivation and organizational culture on the performance of employees of the Lampung Province Directorate General of Highway ( Bina Marga) and Construction Development Agency (Bina Konstruksi). Suggestions, the Head of the Directorate General of Highway ( Bina Marga) and Construction Development Agency (Bina Konstruksi) is expected to maintain motivation so that employee performance will improve in the future. It is suggested, for the Head of the Lampung Province Directorate General of Highway ( Bina Marga) and Construction Development Agency (Bina Konstruksi) to pay attention to what employees need and want when employees have difficulties; provide solutions to the problems faced; always encourage periodically or continuously so that they are motivated to carry out their duties well in order to improve their performance better than before; can be creative and innovative in conditioning and assigning tasks to employees according to established procedures and regulations; and leaders can adjust their motivation conditionally, In addition, leaders should be willing to formulate policies that can improve the organizational culture of employees in order to achieve organizational goals.

EFFECT OF COMPENSATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT THE PRINGSEWU DISTRICT ELECTION COMMISSION

Marini Mala Yunita, Iskandar Ali Alam, Tri Lestira Putri Warganegara — Tue, 17 Dec 2024 00:00:00 +0800

This study analyzes compensation and work discipline on employee performance in KPU Pringsewu Regency. This study was conducted with the aim of determining the effect of compensation on employee performance at the KPU Pringsewu Regency, knowing the effect of work discipline on employee performance at the KPU Pringsewu Regency, and to determine the effect of compensation and work discipline on employee performance at the KPU Pringsewu Regency. This study uses a type of quantitative research using analytical methods with data collection used by researchers are observation, documentation and questionnaires. The results obtained from this study know that there is an influence between compensation and work discipline on employee performance. Judging from the results of calculations that have been carried out, the significance value for the effect of compensation variables (X1) and work discipline variables (X2) simultaneously on employee performance variables (Y).

EFFECT OF WORK MOTIVATION, WORK CONFLICT AND WORK ENVIRONMENT ON PERFORMANCE OF PTPN VII EMPLOYEES BANDAR LAMPUNGIN THE TIME OF THE COVID-19 PANDEMIC

Yurike Tri Zelda, Ardansyah Ardansyah , Defrizal Defrizal — Tue, 17 Dec 2024 00:00:00 +0800

The Covid-19 pandemic has had a major impact on global health and economy. WHO data shows that 70% of Covid-19 patients are aged 31 to 45 years. In Indonesia, the spread of the virus is high, with local transmission already occurring. The public must comply with health protocols, including companies that must also implement them.Human resource (HR) management needs to adapt to reduce crowding in the workplace. These changes affect employee performance, especially with the implementation of work from home, which can reduce performance due to motivation, conflict, and work environment. This quantitative research involved 70 employees of PT PTPN VII Bandar Lampung. The results showed F count (91.013) > F table (3.13) and a significant value of 0.000 <0.05, which means work motivation, work conflict, and work environment have a significant positive effect on employee performance. An increase in these three variables will improve employee performance.

EXPLORING THE EFFECTS OF WORK MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT THE BANDAR LAMPUNG MIDDLE TAX SERVICE OFFICE

Fredy Ziekrian Mega, Haninun Haninun, Ni Putu Widhia Rahayu — Tue, 17 Dec 2024 00:00:00 +0800

The purpose of this study was to assess: (1) the impact of work motivation on employee performance at KPP Madya Bandar Lampung, (2) the effect of organizational culture on employee performance, and (3) the combined influence of work motivation and organizational culture on employee performance. The study used multiple linear regression and included a sample of 52 employees from the Madya Tax Service Office. Data was collected through observation, questionnaires, and documentation, and analyzed using qualitative and quantitative methods. The results indicated that work motivation positively and significantly affects employee performance, highlighting its importance in enhancing the performance of tax employees. Additionally, organizational culture also positively influences employee performance, suggesting that a strong culture can improve employee behavior and foster a supportive internal climate.

EXAMINING THE IMPACT OF TRANSFORMATIONAL LEADERSHIP, COMPETENCE, AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE BANDAR LAMPUNG MIDDLE TAX SERVICE OFFICE

Risetia Anggraito, Agus Wahyudi, Yusuf Sulfarano Barusman — Tue, 17 Dec 2024 00:00:00 +0800

Currently, tax revenue is the backbone of revenue in the State Budget. The Directorate General of Taxes continues to improve its performance so that tax revenue targets are achieved by trying to improve its performance through tax administration and bureaucratic reform programs. Tax administration and bureaucratic reform cannot be separated from the role of transformational leadership. In addition to the application of the right leadership style, there are internal factors that influence employee performance, namely competence and work motivation. This study aimed to examine the effects of transformational leadership, competence, and work motivation on employee performance, both individually and collectively. Using a quantitative approach, data was collected through questionnaires and supported by secondary sources. Multiple linear regression analysis with SPSS 27 was used for data analysis. A sample of 95 employees from KPP Madya Bandar Lampung was selected using simple random sampling. The results showed that transformational leadership, competence, and work motivation significantly influence employee performance, accounting for 67.3% of the variation, while the remaining 32.7% is due to other factors not included in the study.

IMPACT OF EMPLOYEE TRANSFERS AND PROMOTIONS ON PERFORMANCE AT THE BANK INDONESIA REPRESENTATIVE OFFICE IN PAPUA PROVINCE

Solihin Solihin, M Oktaviannur, Vonny Tiara Narundana — Tue, 17 Dec 2024 00:00:00 +0800

Abstract Employee performance at the representative office of Bank Indonesia Papua Province, which is based on quarterly performance reports. The cause of the decline in performance at the representative office of Bank Indonesia Papua Province is caused by several things, one of which is the Mutation and Promotion that applies at the representative office of Bank Indonesia Papua Province. The research was conducted to find out in an analysis related to the Effect of Mutation and Promotion of Employee Positions on the Performance of the Representative Office of Bank Indonesia Papua Province. The results of the research that have been carried out show that the validity and reliability of the questionnaire are declared valid and reliable, then through hypothesis testing all hypotheses are accepted and significant. The conclusion of this study is that mutase and promotion both partially and simultaneously affect the performance of the representative office of Bank Indonesia Papua Province