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Astono, Ari Dwi; Ristanto, Hesti; Haryanik, Dwi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to find out and analyze the influence of role conflict and work stress on employee performance, the population in this study were employees of the sewing department of PT Glory Industrial  Semarang II, the study respondents consisted of 96 employees. Research data obtained from the results of questionnaires. The equation model is processed with the SPSS application, the results of the study can be concluded that: a) Role conflict positive and non-significant effect on employee performance, b) Job stress has a positive and significant effect on employee performance, c) Simultaneous role and work stress conflict have a significant effect on employee performance.

Ernawati, Ernawati; Jaeni, Jaeni

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The analytical tool used in this research is multiple linear regression.         The results of this study show that the size of the Regional Government and Prosperity is not related to the financial performance of the Regency / City of Central Java Province in 2015-2017. While Legislative Measures play a significant negative role in the Financial Performance of District / City Governments in Central Java in 2015-2017, and Intergovernmental Income and Leverage does not affect the financial performance of Regency / City Governments in Central Java in 20015-2017.  Keywords: financial performance, local government size, prosperity, legislative size, intergovernmental income, and leverage.

Aliyah, Istijabul -; Pujiasmanto, Bambang -

Adi Widya: Jurnal Pengabdian Masyarakat 2019 Lembaga Penelitian dan Pengabdian Masyarakat

Mountainous areas have a lot of tourism potential, including organic agriculture-based agro-tourism. However, there are still some problems faced by the farming community such as limited skills regarding processing of agricultural products in the form of organic fruits and vegetables as souvenirs typical of mountain tourism. limitation of packaging creativity that meets the health and safety feasibility standards of organic fruits and vegetables as tourist souvenirs that are easily carried by tourists, and marketing of agricultural products in the form of organic fruits and vegetables to attract tourists and the wider community. The methods to be used include methods counseling and training as a means of transfer of knowledge about the processing, packaging and marketing of organic agriculture and the ins and outs of which will be provided to partners, assistance methods to enhance partners' creativity and performance in processing, packaging and marketing agricultural products in the form of organic fruit and vegetables as souvenirs for tourism typical of mountainous areas in the economic development of society and regional tourism, and the provision of packaging equipment to implement packaging that meets hygiene, health and food safety standards, and the creation of a website as a medium for expanding the network to improve a tourist attraction. The targeted results are an increase in skills in processing, packaging, and marketing agricultural products in the form of organic fruit and vegetables as souvenirs typical of mountain tourism, diversification of processed organic plant products as souvenirs typical of an area, the addition of facilities in the form of packaging tools (wrapping mechine) for packaging organic fruits and vegetables so that they are easy to carry as souvenirs for a typical tourist area, the expansion of marketing networks

Niyati, Wahidah; Lubis, Iman

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study is to measure the financial performance of PT. Adaro Energy, Tbk by using the EVA method, in order achieve magnitude of the creation economic value added and to see level of return desired by investors. Research method used in this study is a qualitative method and is descriptive with a quantitative approach where there are no samples or populations, because researchers are looking for problems that exist in PT. Adaro Energy, Tbk for the period of 2011 - 2017 using the method of Economic Value added (EVA) where in searching for WACC uses the CAPM approach. The results of the study are as follows: value of EVA experienced fluctuations, in 2011 showed a positive that is equal to 577,480 in 2012 showed a negative (470,427) in 2013 experienced a positive amount of 840,781 in 2014 had a negative of (1,426,963) in 2015 increased 1,983 .884 and in 2016 decreased (900,080) and in 2017 amounted to (1,348,304), this shows presumption that EVA in 2011, 2013 and 2015 occurred a value-added process for companies that could mean that there was more economic value, after company is able to pay all obligations funders or creditors according to their expectations, but in 2012,2014 and 2017 EVA shows that there is no value added process which means that company is unable to pay obligations to funders or creditors as expected value is not achieved.

Iwan Koerniawan; Eka Satria Wibawa

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2019 Universitas Sains dan Teknologi Komputer

The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

Sumeyka Sumeyka

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2019 Universitas Sains dan Teknologi Komputer

Currently the development of information technology is growing rapidly. Therefore the application of information systems in agencies and companies is needed because information technology makes the performance will be implemented well and can handle a variety of data processing. One company that requires information technology is PT. Poliplas Makmur Santosa Ungaran. Inventory system used at PT. Makmur Santosa Ungaran Poliplas is still in the form of notes in the form of spreadsheets that are concurrently daily, making it vulnerable to errors in planning raw material requirements, and the uncontrolled use of production raw materials such as dyes. Therefore we need an adequate raw material planning information system to process data and make raw material planning reports automatically. The purpose of this study is to determine the amount and time of raw materials that must be available for the smooth production process. The problem formulated is when the raw material must be available at PT. Poliplas Makmur Santosa with the right amount and time. The method used in this research is Material Requirement Planning (MRP). The results of this study indicate that the implementation of a computerized system at PT. Poliplas Makmur Santosa Ungaran can support the smooth production related to the availability of the right material, with the right amount and time so that data storage can be more safe and efficient, the program used to make this application uses the VB programming language. NET and SQL Server 2008 as database management.

Nofa Trifanto

JURNAL ILMIAH KOMPUTER GRAFIS 2019 UNIVERSITAS STEKOM

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

Prasetya, Adhitya Yoga

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

E-commerce has been giving a lot of benefits to small andmedium enterprises (SMEs), but there are only a few SMEs whichhave adopted it. Therefore, it is necessary to find out what are thefactors that support SMEs to adopt E-commerce. So far, researcheson E-commerce have been done on foreign-large-scale businesses,while researches on SMEs especially about the adoption of E-commerce have been a few. That is why this research will discussthe adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in thisresearch are elaborated into research questions, i.e. do, topmanagement support, organizational readiness, external pressure,and perceived benefits have significant positive effect to E-commerce adoption? And does the adoption have significantpositive effect to company’s performance? The purpose of thisresearch is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is thesecond generation of multivariate analyzing technique that enablesresearchers to test the relation between complex variables to get anoverall view of the whole model. Besides, SEM can also test a seriesof a complicated relation simultaneously. The results of thisresearch explain that top management support, organizationalreadiness, external pressure, and perceived benefits haveSignificant positive effect to E-commerce adoption, and theadoption have significant positive effect to company’s performance.

Nurrofi, Akhmad

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examine and analyze the influence ofSupervision, Financial Incentives and Provision of Non FinancialIncentives to (Employee Performance). Data was collected throughquestionnaires and implemented on 40 employees and this study usedSPSS version 17.The result of analysis shows that the first equation is Y = -5.066 +0,488.X1 + 0,254. X2 + 0.464. X3 which means supervisory variables,Financial Incentive Incentives and Non-Financial Incentives have apositive effect on employee performance variables..

Nurati, Dian Esti

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

unorganized street sellers is sufficiently significant. The data existing in Trade Service shows out of 5,817 street sellers registered, some of them have not been arranged completely by Surakarta City Government. New Klewer Market opened officially on April 21, 2017 by Trade Service can arrange the placement of sellers better in New Klewer Market. Process of validating Klewer Market’s seller data completed by City Government indicates that 2,211 sellers will be arranged and placed, passing through a procedure including registering, problem mapping, scheduling, and requirement communicated to all sellers. Similarly, the Street Sellers affiliated with Klewer Market Yard Sellers Association (Paguyuban Pedagang Pelataran Pasar Klewer, thereafter called P4K) have been arranged on the fourth floor of new Klewer Market building, consisting of more than 900 sellers. All yard sellers should know environment orderliness organized by management and should comply with it. The problems faced by the sellers not permitted to transfer their shanties to others have been apparently understood by sellers. City Government attempted to establish more intensive and better communication, in socializing the rules to the sellers. Cooperation between City Government and organizers and sellers to maintain the environmental orderliness in Klewer Market is expected to implement the arrangement of Yard Sellers in Klewer Market of Surakarta corresponding to the arrangement program. The yard seller arrangement policy in Klewer Market of Surakarta referring to the good application of cooperation can realize better the performance of Surakarta City Government, in this case Trade Service of Surakarta City.Keywords: management and arrangement, environmental orderliness understanding, Klewer Market’s Street Sellers

Denny Setyawan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

Attendance is important for an agency or company. because it is used in calculating the salary or wages of an employee and from absenteeism can also see the discipline of employee attendance. Therefore, in the implementation of the attendance process it is very necessary accuracy in its implementation so as not to hamper the company's performance.This final project designs an employee attendance system at CV. INNOVATION MEDIA that is useful to provide good absentee information quickly and easily, also through this study is expected to provide convenience to employees of CV. INNOVATION MEDIA in attendance. The design of employee attendance systems at CV. This INNOVATION MEDIA was developed using Visual Basic 6.0 software and with Finger Print as a tool. This system records employee attendance in the form of a daily attendance list. It is used to store data - data needed to expedite the information system.With this system the data processing is expected to be more effective and efficient. Even searching for data will be easier. The purpose of this research is to design an employee attendance information system that is expected to help the company's performance especially in the Human Resources Field to be faster and more practical.

Sutianingsih, Sutianingsih

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

The existence of the phenomenon of teacher performance degradation,can be seen fromteachers who do not do their job properly, the teachers whoteach only highly educated butless attention function. Improved performance canbe achieved by improving teachers' leadership style of principals and schoolwork climate. Therefore, the central issue in thisstudy is how much influence theprincipal's leadership style and school climate work onteacher performance.Thisstudy aims to analyze the influence of principal leadership style on teacherperformance and school climate effects work on teacher performance. Thehypothesis is that there is a positive effect between: the principal's leadershipstyle on teacher performance and the climate of the school work on teacherperformance.This study belongs to the kind of quantitative research using the surveymethod and descriptive analytic approach. The samples used were from allpopulation of 50 teachers SMA/SMKBina Nusantara Semarang. Techniquesof data collection through questionnaires. Data analysis technique used is thePearson product moment correlation, determination, and multiple linearregression. Furthermore, the data that has been collected is processed and theninterpreted, analyzed, and described according to the problem andresearchobjectives.Based on the results of this study concluded that theprincipal's leadership style and school climate is partially working (people) onthe performance of teachers.

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

Hartono, R. Djoko Setyo

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.

Indarwati, Penta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

Rahmawati, Ita Nur

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

Mustofa, Fauzi; Minar Savitri, Dhian Andanarini

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.

Novius, Andri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five yearsThe data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well

Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

Aini, Nur; Susilowati, Yeye; Indarti, Kentris; Age, Ratna Fauziyyah

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan