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Edy Siswanto; Haris Ihsanil Huda; Eko Siswanto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Kaliwungu Dream Building Shop is a business engaged in the sale of building materials and building-producing tools. This trading business sells various materials and tools for building buildings such as sand, cement, nails, paint, hammers and so on. The Dream Building Shop was founded by Mr. Zaenal, whose address is Jalan Raya Sekopek No. 10 Sarirejo Kaliwungu, Kendal Regency. Kaliwungu Dream Building Shop in recording sales transactions, purchases and reports - reports still use the manual method by writing them into a book, this method still requires time which is relatively old and prone to calculation errors, as a result you have to work 2 times or even many times to recalculate transactions that occur. Factors that are generally controlled are human errors that occur in cooking data and storing & maintaining paper-shaped documents, where this is very difficult to overcome. In addition, the process of searching for data or inventory is also less effective and efficient. also affect customers, even though performance according to the store is needed to satisfy customers.

Yusfiarto, Rizaldi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

Puspita Puji Rahayu

Jurnal Visi Manajemen 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Global environmental changes have increased the complexity and disarray of the competitive environment, resulting in severe competition and placing pressure on each player to hone their creative business skills. At this point, the company realized that using its human resources would be its last remaining option for resolving the problem. In other words, enhancing organizational performance motivates staff to produce top-notch work. As a result, from the beginning of the job relationship until it is over, efforts must be made effectively. Discipline may motivate workers to carry out any duty successfully. Therefore, you must try to become an expert in the discipline. This study set out to determine how much the employees' level of education and work ethic influenced their performance at the Semarang District Social Service. The data used in this inquiry were based on the survey's fundamental information. The sample for the study consisted of every employee of Semarang District Social Service.

Setiawan, Setiawan; Wulansari, Putri; Kusuma Dewi, Rani Putri

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

Lullah, Nurzikri; Taswan, Taswan; Waruwu, Penunjang

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

Sombolayuk, Wihalminus; Sudirman, Indrianty; Yusuf, Ria Mardiana

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to explain the effect of financial capital on the performance of SME companies through innovation strategies. In this case, the direct effect of financial capital on innovation strategies is explained, the direct effect of financial capital on SME company performance and, the effect of financial capital on the performance of SME companies through innovation strategies. This research is a quantitative study with an analysis unit of SME companies in Makassar City. the number of samples of 180 SME companies taken accidentally. The analytical methods that are used include validity, reliability, goodness of fit, conventional factor analysis, regression analysis, and path analysis with the help of Amos software. The results of this study indicate that: a) financial capital does not have a direct positive effect on innovation strategy b) Wear capital has a significant positive direct effect on SME company performance c) Innovation strategy does not have a significant effect in mediating between capital gains and SME company performance.  Keywords: Financial Capital, Innovation Strategy and SME Company Performance.

Dinia Restuningtyas; Artha Febriana

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2019 LPPM Universitas Sains dan Teknologi Komputer

The research objectives are to analyzing the impact of work motivation, work discipline, and work culture on employee performance. CV. Roda Jati The research method used is a quantitative type with an explanatory design. The research subjects were all employees of CV. Roda Jati, totaling 57 people. The method of collecting power used was observation, documents, and questionnaires. The results of the study concluded that: 1) work motivation has a positive and significant effect on employee performance by 0.324 or 32.4%; 2) work discipline has a positive and significant effect on employee performance by 0.326 or 32.6%; 3) work culture has a positive and significant influence on employee performance by 0.314 or 31.4%; and 4) work motivation, work discipline, and culture have a positive and significant impact on employee performance CV. Roda Jati amounted to 0.321 or 32.1%. 

Erwan Nurhidayat

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2019 LPPM Universitas Sains dan Teknologi Komputer

Increasing competition especially in the culinary business , make Pecel Solo Restaurant should strive to meet the expectations of customer with the needs and desires of customer so that what is accepted by consumers as expected earlier. The purpose of this study was to determine if there are any the difference (gap) between the expectation with the customers perception of service quality dimensions on Pecel Solo Restaurant. The sampling technique using non probability sampling technique with the sample size is 68 respondents. Data analysis methods used are Mann Whitney , and the Importance Performance Analysis

Wiwid Wahyudi

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

Infant health can be known one of them through the assessment of nutritional status. In general, Body Mass Index (BMI) has been used as a method for measuring the nutritional status of children. If there are two children who have same body weight and height, they may have different nutritional status. Whenever this occurs, the use of BMI for measuring the nutritional status shall be deemed less accurate. The anthropometry will be vital in measuring the nutritional statuss. The guidelines for determining the nutritional status Anthropometry parameters are selected and recommended which includes an assessment of the age, weight, body length or height. This research aims to build a model of C4.5 adaboost so it can recognize patterns and be able to classify the nutritional status of children into five classes: normal, fat, very fat, thin and very thin. The variables used in this classification is Gender, Age (Months), Weight (kg) Height (cm). C4.5 (decision tree) Method has a good performance in dealing with the classification of nutritional status but the C4.5 has a weakness in the class imbalance. Adaboost isone ofboosting methods that could reduce imbalances class by giving weight to the level of classification error which may alter the distribution of data. Experiments carried out by applying the adaboost method C4.5 to obtain optimal results and a good degree of accuracy. The experimental results obtained from C4.5 method show that accuracy is 89.53%, the error rate is 10.47%, while the results of C4.5 with adaboost show 90.23% accuracy and 9.77% error rate. It can be concluded in the classification of nutritional status of children with C4.5 and adaboost proven method to solve problems of class imbalance and improve the high accuracy and can reduce the level of classification error.

Lina Mulyani

JURNAL ILMIAH KOMPUTER GRAFIS 2019 UNIVERSITAS STEKOM

Radian Rent a Car Semarang, one of developing transportation service provider, faces obstacles in processing data and information since its customer is increasing year to year. The obstacles are spending many times to make report of car damage in mechanic division because weekly or monthly car maintenance data has to be checked one by one, there is not any accounting report that is directly given to the owner since it take long time to look for and reprocess the data, and taking long time to searching car’s receipt and maintenance archive as there are so many unprocessed data that are still in stack of archive. It is not impossible if the processing of tenant data and information use undergoing system, it will take long time to fix the emerged error. In order to increase the performance and to ease and accelerate data and information processing, the writer try to create multiuser based information system of car rental by using Microsoft Visual Foxpro 9.0 software and database of its Microsoft Visual Foxpro to overcome the weakness of the undergoing system of car rental. Microsoft Visual Foxpro 9.0 is program that is designed to help the company to accelerate and ease data processing activity with minimal error level and efficient cost and power. The data include car data, tenant data, user data, and rental car data. This program is able to make data processing job be effective and efficient, to cut time spending to process the data, to minimize error input data, and to organize the data saved in one database

Gustita Arnawati Putri; Retno Wilis Tito Atmojo; Sari Widati

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

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added

Minarsih, Maria Magdalena

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

Human resources is one of the determinants of the success of the company because the role of human resources as a valuable asset is to plan, implement and control various operational activities of the company. The problem that arises when one manages human resources is one that can cause a decrease in focus which results in a decrease in employee performance, therefore the company needs to have several strategies to solve the problem. This study aims to find out strategies that can be applied by SMEs in Gunungpati in the face of reduced employee focus. Strategies that can be applied include factors such as job satisfaction, work environment, work compensation and stres. The object of this research is UKM in Gunungpati. Data collection was conducted through questionnaires by SME employee respondents in the Gunungpati region. The analytical method used is multiple linear regression analysis. The results of this study indicate that (1) Job satisfaction, work environment, compensation, and work stres partially have a positive and significant effect on employee focus. (2) Job satisfaction, work environment, compensation, and work stres simultaneously have a positive and significant effect on employee focus.

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.

Wengky Deumanutu

Jurnal Visi Manajemen 2019 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Human resources who work in organizations should have the ability to improve the quality of performance. Many things affect the performance of employees in an agency including work ability, work environment, workload, competence, how the organizational culture of the agency and employee work discipline in carrying out their activities while in an agency, especially the Office of Lamposi Tigo Nagori District Payakumbuh City. This type of research is quantitative. The population in this study included the State Civil Apparatus (ASN) Lamposi Tigo Nagori District Office Payakumbuh City, amounting to 44 people. Data management in this study will use the smartPLS software. The environment, discipline and organizational culture do not significantly influence performance. Competence has a significant effect on performance. T count was obtained for 2.891 with a p value of 0.004. The work environment, competence and work discipline do not have a significant effect on performance after intervening variables of organizational culture. The high performance demands on Lamposi Tigo Nagori Sub-district Office employees in Payakumbuh City must be balanced with better provisioning of competencies through various trainings as well as more appropriate and appropriate rewards.

Taufik Adi Putra

Jurnal Visi Manajemen 2019 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to look at the effect of communication skills and organizational climate on work performance with job satisfaction as a moderating variable in all 24 Urban Village Offices in Bukittinggi City. The sample in this study was 94 civil servants consisting of 1 Village Secretary and 3 Section Heads in each Village Office in Bukittinggi City who were directly responsible to the Village headman. The data analysis method used is SEM (Structural Equation Modeling) analysis technique based on PLS (Partial Least Square) variance. Data collected through questionnaires, interviews, and documentation studies. The results of this study show that the variable communication skills and organizational climate both have a positive and significant effect on work performance variables in the Urban Village Offices in the City of Bukittinggi. So is the case with the variable job satisfaction which also has a positive and significant effect on the variable work performance. From the moderating variable used is the job satisfaction variable, it can be seen that job satisfaction strengthens the influence of communication skills on work performance, but conversely, the results obtained show that job satisfaction has a negative effect or weakens the relationship of organizational climate on employee job performance in Urban Village throughout Bukittinggi City.

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.