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Khairunnisa Rosyadah; Nabella Rosa Anggun Pitaloka; Oktavia Shintianingrum; Azki Nur Halimah; Yudha Adriansa +1 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2023 Universitas Muhammadiyah Manado

MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

Arina Bunganingtyas; Erisma Adi Natalian; Herlina Manurung

Manajemen Kreatif Jurnal (MAKREJU) 2023 Pusat Riset dan Inovasi Nasional

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

Wijaya, Ragil Sena; Siska, Elmira; Indra, Natal

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to determine how much influence work motivation and job satisfaction have on the performance of PT Fasen Creative Quality employees. The research method used is a quantitative method approach with data collection techniques using non-probability sampling with a total sample of 39 employees. Data collection using a questionnaire with a Likert scale unit. Data analysis techniques include validity test, reliability test, classic assumption test, multiple linear regression test, t test, and f test. The results of this study indicate that partially work motivation has a positive effect on employee performance, job satisfaction has a positive effect on employee performance. Simultaneously, motivation and job satisfaction have a positive and significant effect on employee performance

Uki Yonda Asepta; Krismi Budi Sienatra

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The current work environment that is enacted is designed to have work interactions that have a positive impact on the personal life domain of employees and in particular they impact work-life balance. This research was conducted by examining the relationship between work life balance and project performance and emotional exhaustion as a mediation. The population in this study were software developer workers in Malang Raya with a total of 21 software houses. The sample technique uses non-probability, the number of respondents is 126 respondents. Data processing using SMART PLS 3.0 software. The results showed that emotional exhaustion had a significant negative effect on the project performance of professionals working in software development projects. Work-life balance has a significant negative effect on project emotional exhaustion of professionals working in software development projects. Work-life balance does not significantly affect the project performance of professionals working in software development projects. Emotional exhaustion perfectly mediates the effect of work life balance on the project performance.

Dewi Oktavia; Syifa Pramudita Faddila

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Financial statements are reports that show the financial condition of a company at a certain time or period of time. This study aims to determine the performance of PT. Ace Hardware Indonesia Tbk. by using profitability and solvency ratios. this study uses qualitative description analysis techniques, namely data in the form of numbers which include the company's financial statements that describe real conditions or conditions. The results showed that the company's performance from the calculation of the profitability ratio, namely the value of NPM, ROA and ROE, was calculated below the industry standard, it was concluded that the company experienced poor financial performance and experienced a decrease every year, while the calculation of the solvency ratio, namely the calculation of the year period From 2018 to 2022 the Dept To Assets Ratio (DAR) value has an average value of 21.9% and the Dep To Equity Ratio (DER) is 28.3%, it can be seen that the company is in good condition with average yields below the industry standard value , where the company is able to increase the value of assets and also capital to pay off the company's debt.

Vip Paramarta; Hadiansyah; Moh Arif Kusnadi; Andika Fajar Nugroho; Olivia Melissa Poluan

JURNAL RISET MANAJEMEN (JURMA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Previous research or what is commonly referred to as relevant research is very important in a study or what is commonly referred to as a scientific article, to further strengthen theories and phenomena regarding the relationship or influence between variables. This article reviews the facts that affect organizational performance-HR Scorecard. HR is an individual who works as a driving force for an organization, both an institution and a company and functions as a capability asset whose capabilities must be trained and developed. Organizational performance is the effectiveness of the organization as a whole to meet the predetermined needs of each relevant group through systematic efforts and continuous improvement of organizational capabilities. So that quality human resources can produce better performance from an organization and in accordance with the goals and functions of a company. Moreover, in line with the existence of an HR Scorecard that can control and supervise HR to always implement the vision, mission and goals of the organization in achieving organizational goals.

Tarissa Berliana Kartika; Dira Ernawati

JURNAL TEKNIK MESIN, INDUSTRI, ELEKTRO DAN INFORMATIKA 2023 Pusat Riset dan Inovasi Nasional

This study uses the Fuzzy Analytical Hierarchy Process (FAHP) method to examine the choice of methanol raw material sources at PT XYZ. The procedure of gathering primary and secondary data for this study entails identifying supplier selection criteria, compiling data on criteria and sub-criteria, and compiling information on supplier performance. Results indicated that product quality, price, supply reliability, sustainability, and reputation were important factors in PT XYZ's decision to choose a certain supplier for its methanol raw materials. The relative weight of each criterion and sub-criteria has been computed using the FAHP approach, which aids in assessing possible providers. Additionally, depending on the obtained priority values, supplier rankings are also established. In conclusion, PT XYZ may choose its raw material suppliers for methanol using the FAHP approach effectively. As well as producing more objective and organized outcomes, this strategy aids in lowering decision-making uncertainty and complexity.

Daud Daud; Kun Nurachadijat

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

To find out the influence of the principal's leadership, work motivation, and other factors, research has been conducted. In this study analyzed various factors that affect teacher performance MTs Al Marwah Pameungpek Bandung. Researcher explored the influence of the principal's leadership on teacher performance motivation at the Mts Al Marwah School. The sample size consisted of 38 teachers as teaching staff, during the research month of May - June 2023. Our research approach is descriptive qualitative. Our data analysis yielded some interesting results with a fairly good contribution, found a significant and affirmative correlation between the principal's leadership on teacher performance motivation. In addition, this study reports a significant and optimistic correlation between principal leadership and teacher performance motivation. In addition, there is a noteworthy and beneficial relationship between work motivation and teacher performance motivation and effective contribution. This research concludes that the effect of teaching and learning processes on achieving the school's vision through the Principal's Leadership on Teacher Performance Motivation at the Mts Al Marwah School

Agung Khoeruddin; Fahri Andriansyah Sudrajat; Galuh Purnama; Iman Kuwangid; Kurnia Kurnia +1 more

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Diseases of the heart and blood vessels, such as coronary artery disease (heart attack), cerebrovascular disease (stroke), heart failure (HF), and other pathologies, are collectively referred to as cardiovascular disease (CVD). Globally, around 17 million people a year die from cardiovascular disease, with mortality increasing significantly for the first time in 50 years. Has performed an analysis of the performance of the selection algorithm with case studies predicting the determination of the customer's risk profile. Data mining is the extraction of previously unknown or previously hidden patterns from large databases or data warehouses. This study compares data mining classification models Nave Bayes, Decision Tree, Random Forest, KNN, and SVM to find the most effective model for classifying customer profile data. Later, the most accurate model will be proposed as a replacement model for forecasting the customer's risk profile. As a result, the accuracy value obtained is 82.93% and AUC is 0.896. Then accuracy testing is carried out using the rapidminer application. Testing on rapidminer was carried out with the highest accuracy obtained with an accuracy value of 86.64% and an AUC of 0.880.  

Luluq il Jannah; Abdilla Rungki P; Ariny Asyhari; Ratih Kusumastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers

M Rapi Saputra; Ikhdan Fatih Hanif; M. Tio Riyando; Ratih Kusumastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

This purpose of this study is to analyze the role of behavioral accounting in addressing organizational performance at PT Indofood, a leading food and beverage company in Indonesia. Behavioral accounting focuses on understanding and influencing the behavior of individuals within an organization to improve performance. The study explores the application of behavioral accounting techniques and their impact on the overall performance of PT Indofood. By examining the relationship between behavior and organizational outcomes, this analysis provides insights into the effectiveness of behavioral accounting in enhancing performance and achieving organizational goals. The findings highlight the importance of integrating behavioral accounting practices in PT Indofood's management strategies to foster a positive work environment, enhance employee motivation, and ultimately improve organizational performance

Lovia Nur Puspita; Adinata Kurnia Putra; Ratih Kusumastuti

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

This article aims to analyze the financial performance of PT. Unilever Indonesia Tbk during the 2020-2022 period using liquidity ratios and solvency ratios. Liquidity ratios and solvency ratios are used as a tool to evaluate a company's ability to meet short-term and long-term financial obligations. This study collects financial data of PT. Unilever Indonesia Tbk from annual financial reports for the 2020-2022 period. The liquidity ratios used in this analysis include the current ratio, cash ratio, and quick ratio. Meanwhile, the solvency ratios used include the ratio of debt to equity and the ratio of long-term debt to equity

Hadi Suriono; Syaifuddin Syaifuddin; Sofiyan Sofiyan

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This study wants to explain in detail the influence of motivation, compensation and service on employee productivity. Collecting data in this study using quantitative methods. Processing data using a purposive sampling technique. As for the research sample, namely employees who work at PT Inalum. The results of the study show that by providing great motivation to employees, employee performance is considered to be more productive. Compensation is also essential in increasing employees' morale at PT Inalum. By providing payment to employees, employees will be more diligent in carrying out their respective duties, likewise with training which has a vital role in honing every employee's abilities at PT Inalum. It can be concluded that motivation, compensation and training greatly influence employee work productivity.

Sudrajat Martadinata; Eka Haryanti; Fadli Faturrahman

JURNAL RISET MANAJEMEN (JURMA) 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This paper aims to understand reality in the private sector. The reality that we encounter is very strong in providing a rebuttal to the Hexagon Fraud Theory. Taken from a movie scene entitled In The Heart of The Sea (2015). Using a dramaturgical research method with a performance approach. The results of this study enrich the diversity of fraud theory which provides an antithesis of even the latest fraud theory. Various factors that cause fraud are mentioned in various theories. All of them are perfectly refuted when we analyze the reality we encounter.

Kurniawati, Kurniawati

This study aims to what extent the role of the new organizational culture that was implemented could increase work motivation and employee performance after the merger that occurred at Bank Syariah Indonesia Renon Denpasar Bali branch office. This study found that organizational culture has a relationship with an increase or decrease in work motivation and employee performance. it can be seen that at the time of the merger there was a decrease in the target achieved, but after the socialization process began there was an increase in the target achieved. This study uses descriptive qualitative research, with data collection techniques through observation, interviews, and documentation. Data analysis uses the Miles and Huberman models, with data analysis techniques using data reduction, data display, and verification. The results of the study show that the new culture applied to Bank Syariah Indonesia is able to increase work motivation and employee performance. This is due to the effectiveness of implementing a new performance-based organizational culture. Performance-based organizational culture directs employees to focus on achieving company goals through predetermined targets.

Mardhika, Sabda Maheswara; Persada, Hanifa Nada; A’rifa, Maulina Maalak

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research is motivated by a phenomenon. As this phenomenon and previous studies present different research gaps and have been conducted for quite some time, further studies are needed to test the consistency of the results of previous studies and also to revisit existing research gaps. is needed.The focus of my research in writing this journal is how monetary policy has a material impact on Indonesia's Islamic commercial bank lending products and how the inflation rate has a material impact on Indonesia's Islamic commercial bank lending products and the magnitude of the impact of monetary policy. Monetary Policy Politics and inflation rates in the Indonesian economy. The data used in this study are secondary data. Secondary data is research data obtained indirectly (acquired and recorded by others) through an intermediary medium. Secondary data for this study were obtained from the Indonesian Stock Exchange (IDX) Islamic Commercial Bank Listed Companies Annual Reports, OJK Shariah Bank Statistical Financial Statements (SPS), and financial statements issued by Bank Indonesia. The analysis method used in this study is multiple regression analysis. The purpose of this regression analysis is to obtain a comprehensive picture of the relationship between the independent and dependent variables of each company's performance. Before running multiple linear tests, this method requires a classical assumption test for best results. SPSS software version 23 is used to process the data.

Nilam Santika; Titin Nur Azizah; Intan Pandini; Maria Yovita R. Pandin

Jurnal Manajemen Riset Inovasi 2023 Pusat Riset dan Inovasi Nasional

Green Accounting is an accounting system that regulates between companies and the surrounding environment. Green Accounting can provide useful information for business people to manage, design, and evaluate related company systems in order to have a positive impact on the surrounding environment and the general public. This research aims to recognize the effect of Green Accounting on profitability in the manufacturing industry of the lower industrial zone and chemical cement sub-zone in 2020-2022. The research was conducted using quantitative methods. It was found that Green Accounting has a positive effect on the profitability of manufacturing companies. This is evidenced by the results of calculations with the research variables of environmental performance and the use of environmentally friendly products, which refer to the sustainability reports of manufacturing companies in the cement sub-sector in 2020-2022.

Arisjulyanto, Dyto

Journal of Social And Education Research 2023 PT. LARPA JAYA PUBLISHER

This study aims to analyze the level of compliance of Land and Building Tax (PBB) taxpayers in Karumbu Village, Langgudu District, Bima Regency. The research focuses on identifying factors influencing taxpayer compliance, including awareness, education, income levels, government service quality, and law enforcement. The study uses a descriptive quantitative method with secondary data from 2016 to 2019 obtained from the local tax office and village administration records. The results show that taxpayer compliance fluctuated from 2016 to 2018 but increased significantly in 2019, rising from 68% to 80%. This improvement is associated with enhanced taxpayer awareness, the effectiveness of tax officers’ performance, and the support of the village government through counseling and supervision. Education and economic stability were also found to be important determinants of compliance. However, some obstacles remain, such as low education levels and limited public understanding of tax benefits. The study concludes that sustainable tax compliance requires a comprehensive strategy involving community education, improved fiscal service quality, and strengthened transparency in tax fund management.

Annisatul Asna; Khasanah Sahara; Dewi Wungkus Antasari

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

Sri Ratna; Lidya Martha

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to determine and analyze the effect of service performance and facilitating conditions on community satisfaction using Electronic KTP issuance operators (KTP-EI) in Padang City. This type of research is quantitative research. This study used primary data obtained through distributing questionnaires to people who received KTP-El services at the Padang City Population and Civil Registration Service. Sampling in this study using random sampling technique. The number of samples in this study were 200 respondents. The data analysis technique used is multiple linear regression and statistical t-test. The results of the study show that service performance and facilitating conditions have a positive and significant effect on community satisfaction using Electronic KTP issuance operators (KTP-EI) in Padang City. Community satisfaction is influenced by service performance and facilitating condition variables by 93.80% while the remaining 6.20% is influenced by other factors not examined in this study.