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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

Gianto Raymond

Prospect : Jurnal Manajemen dan Akuntansi 2018 STIE Rajawali Purworejo

The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

Kusjuniati, Kusjuniati

Pertumbuhan dan perkembangan perbankan syariah di Indonesia memberikan pilihan kepada masyarakat terutama masyarakat muslim untuk memilih alternatif perbankan dalammenjalankan transaksinya. Berbagai upaya telah dilakukan oleh Bank Indonesia dan Otoritas Jasa Keuangan untuk meningkatkan kinerja keuangan perbankan syariah melalui berbagaiaturan dan surat edaran agar perbankan syariah dapat bersaing dengan perbankan konvensional. Fokus penelitian ini adalah Bagaimana Kinerja keuangan ditinjau dari KewajibanPemenuhan Modal Minimum (KPMM), Net Performance Financing (NPF), Return On Asset (ROA), Return On Equity (ROE), Net Operating Margin (NOM), Biaya OperasionalTerhadap Pendapatan Operasional (BOPO) dan Financing To Debt Ratio (FDR),perbankan syariah di Indonesia? Metodologi penelitian dengan menggunakan data sekunder yang berasal dari websiteBank Indonesia melalui laporan publikasi perbankan syariah, Pengambilan sampel dengan menggunakan purposive sampling, 4 bank syariah yaitu BNI Syariah, Bank Mega Syariah, Bank Muamalat dan Ban Syariah Mandiri. Pendekatan penelitian adalah diskriptif kualitatif. Analisis data menggunakan reduksi data, display data dan verivikasi data. Hasil dari peneltian ini adalah bahwa rasio kinerja keuangan ditinjau dari PemenuhanModal Minimum (KPMM), Net Performance Financing (NPF), Return On Asset (ROA), Return On Equity (ROE), Net Operating Margin (NOM), Biaya Operasional TerhadapPendapatan Operasional (BOPO) dan Financing To Debt Ratio (FDR),rata-rata cukup baik sesuai dengan ketentuan dari Bank Indonesia.

Denny Setyawan

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.

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.

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.

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

Hajar Nuris Sofa

JURNAL ILMIAH KOMPUTER GRAFIS 2018 UNIVERSITAS STEKOM

Rapid technological advances have a strong influence on various fields of life, one of which is the field of education. In the field of computer education is a familiar tool for use in the learning process. An educational institution such as a school certainly needs a learning medium as one of the methods in the teaching and learning process. SDN 4 Krajan Kulon is one of the educational institutions that always strives to improve quality both in terms of achievement and service. SDN 4 Krajan Kulon needs a learning media that can support the learning process to improve student performance that is still lacking, especially in science subjects. The solution offered in this study is a learning media with self direct learning method that makes it easy for users to understand the material being studied. This research uses the Research and Development (RnD) product development method, using 6 out of 10 research stages, namely potential and problems, data collection, product design, design validation, design improvement and product trials. The results of this study are to produce learning media with the method of self-direct learning. As for the validity value of the media expert at 2.7 which is declared feasible, while the validity value of the material expert is 3.4 which is declared feasible, and increases the average grade of the class of students 4 SD is 12% from the initial average score of 71 to 83.56.

Febriatmoko, Bogy; Wulandari, Sartika; Hardiyanti, Widhian

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

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition

Wulandari, Sartika; Hardiyanti, Widhian; Febriatmoko, Bogy

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

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

Hardiyanti, Widhian; Febriatmoko, Bogy

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

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

Nuryani, Suci; Aqmala, Diana

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

Utomo, Agus Prasetyo; Mariana, Novita; Rejeki, Rara Sri Artati

Dinamik 2017 Universitas Stikubank

Manajemen rumah sakit perlu melakukan monitoring dan pengukuran secara terus-menerus terhadap kinerja layanan pasien untuk memastikan ketercapaian tujuan yang telah ditetapkan. Proses monitoring kinerja memerlukan data dan informasi yang didapatkan dari umpan balik pasien terhadap layanan dokter dan perawat. Hasil monitoring kinerja selanjutnya akan disampaikan kepada pihak-pihak yang berkepentingan, secara efisien dan efektif. Performance Dashboard merupakan alat untuk menyajikan informasi secara sekilas . Dashboard menginformasikan Key Performance Indicators (KPI) dengan menggunakan media penyajian yang efektif. KPI yang digunakan dalam pembangunan Dasboard adalah kuesioner tingkat kepuasan layanan pasien terhadap dokter dan perawat. Penelitian ini lebih menitikberatkan bagaimana rancangan dashboard ini bisa memberikan kemudahan informasi terhadap manajemen rumah sakit untuk memonitor dan mengevaluasi capaian kinerja layanan pasien.

Minar Savitri, Dhian Andanarini

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

Sarjita, Sarjita

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study examines the effect of motivation, organizational cultureand compensation on employee performance. The results of motivationresearch on employee performance showed no significant, There is asignificant influence between organizational culture on employeeperformance. And there is a significant influence between the provision ofcompensation on employee performance, employee compensation programsdesigned to motivate (high morale) in their work achievement achievements.

Indra, Yetti Afrida

Dinamika Akuntansi Keuangan dan Perbankan 2016 Faculty of Economic and Business Universitas STIKUBANK

When for the first time the concept of Integrated Information System in the early 1990s introduced, thousands of companies are racing to implement the new paradigm of looking at business strategy tersebut.Hasilnya surprisingly enough, in the sense of quite a lot of companies that ultimately managed to significantly improve their performance significant and transforming itself into a world-class corporation. Seeing this, a number of executives in developed countries are trying to apply this concept to his company with the ultimate goal to improve the quality of the performance of institutions, particularly in meeting the challenges of the globalization era .From the results obtained shown that the paradigm of Integrated Information System that is used is a stone stepping effective in helping to run the company's business.Keywords: integrated information systems, business

Utomo, Agus Prasetyo; Murti, Hari

Dinamik 2016 Universitas Stikubank

Visi misi tahun 2020 untuk menjadi perguruan tinggi kelas dunia membutuhkan upaya nyatadari jajaran manajemen Universitas Stikubank untuk mewujudkanya, oleh karena itu perludiciptakan suatu kerjasama dari semua tingkat manajemen, dan stakeholder yang ada. Modelmanajemen kualitas Malcolm Baldrige Education Criteria for Performance Excellence(MBCfPE) mempunyai konsep dan prosedur yang menetapkan petunjuk dan kriteria yangmembantu perusahaan dalam mengevaluasi aktivitas perbaikan kualitas. Melalui pengukurankinerja dengan model MBCfPE ini, Universitas akan bisa melihat tingkat pencapaian di dalamproses menuju perguruan tinggi kelas dunia. Pengembangan sebuah model pre assessment bagiUniversitas diharapkan dapat membantu memberikan sebuah gambaran awal sejauh manakesiapan Universitas dalam menerapkan manajemen kinerja kelas dunia. Hasil olah datamenunjukkan bahwa manajemen kinerja Universitas secara umum hasilnya cukup baik. Hal ini ditunjukkan dengan nilai score sebesar 668,55 dari skala 1000. Nilai ini menunjukkan bahwa upayayang dilakukan oleh manajemen Universitas untuk memberikan jaminan mutu pada masyarakatsudah cukup baik. Skor tersebut juga menunjukkan bahwa pendekatan tata kelola yang dilakukanUniversitas cukup sistematis, efektif, dan responsive. Hasil-hasil yang mengacu padapersyaratan-persyaratan mahasiswa dan stakeholder lainya, pasar, dan proses operasional,menunjukkan kinerja dan keunggulan yang baik. Untuk perbaikan kinerja Universitas perludibuat solusi khusus untuk implementasi peningkatan kinerja dari tiap-tiap kategori yangdirasakan kurang nilainya. Sementara itu untuk kategori yang nilainya sudah cukup baik masihperlu untuk terus ditingkatkan. Universitas perlu membangun sistem manajemen kinerja yanglebih baik kedepanya agar visi misi dan tujuan-tujuan strategis dimasa yang akan datang bisatercapai secara efektif dan eisien.