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palupiningtyas, dyah; Sunaryadi, Toni Sunaryadi; Yulianto, Heru

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

Yulianita Rochmana Pratiwi; Hero Priono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

Sulistyowati Sulistyowati; Andar Sri Sumantri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Nurhayati Nurhayati

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Andreas Dwi Setiawan; Natalinda Pamungkas; Widyatmoko Widyatmoko

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.

Yuswono, Irawan; Rahmadhani, Sari

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

Relationship skills can create a sales network and become an important part of a company to increase competitive advantage. The purpose of this study is to identify the inconsistency of the relationship between relational capability in competitive advantage and Pareto sales network assets as a mediator. The sample of this study came from food and beverage SME owners around the city of Semarang, Central Java. Respondent data was collected from 202 small and medium business sectors through questionnaires and interviews. This study used SEM-PLS for analysis. The results of the study found that (1) relational capability had a positive and significant effect on Pareto sales network assets; (2) relational capability has a positive and significant effect on competitive advantage; (3) Pareto sales network assets have a positive and significant effect on competitive advantage; (4) the greater the influence of relational capability on competitive advantage through Pareto sales network assets. The role of Pareto sales network assets has the potential to be a high leverage for competitive advantage in SMEs.

Achmad Aprianor Firdaus; Rusmiati , Rusmiati; Syarkia, Syarkia

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Motivasi dan disiplin pegawai pada Kantor Kesatuan Bangsa dan Politik  Kabupaten  Paser masih terbilang rendah, hal tersebut bisa dilihat dari absen untuk pegawai yang tidak masuk kerja tanpa ijin. Pendekatan penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Responden yang dijadikan populasi dalam penelitian ini adalah 34 pegawai yang terdiri dari 25 orang pegawai negeri sipil dan 9 orang pegawai tidak tetap. Teknik yang digunakan dalam pengambilan sampel adalah dengan sampling jenuh, maka jumlah sampel dalam penelitian ini adalah sebanyak 34 pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Dengan nilai Adjusted R Square sebesar 0,302 yang berarti variabel yang diteliti memberikan pengaruh sebesar 30,2% terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser, sedangkan sisanya 69,8% dipengaruhi oleh faktor lain. Nilai Fhitung ˃ Ftabel atau 8,154 ˃ 3,3046 dan nilai probabilitas 0,001 ˂ 0,05. Menunjukkan bahwa motivasi dan disiplin berpengaruh secara simultan (bersama-sama) terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Diharapkan kepada Kantor Kesatuan Bangsa dan Politik untuk terus memberikan motivasi kepada setiap pegawainya sehingga mereka bekerja dengan lebih baik lagi di masa yang akan datang.    

Sapti Wahyuni

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.

Desiana Rachmawati

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.

Nathania, Nathania; Panggabean, Rosinta Ria

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

This research aims to determine the effects of return on investment, operating cash flow, management assets, debt to equity ratio, and firm size on dividends. This research involved 23 companies listed on Indonesia Stock Exchange as the research sample. The sampling technique used was purposive sampling method. The analysis used multiple linear regression with E-Views version 9. The results show that return on investmetnt has an influence on cash dividends, while operating cash flow, management assets, debt to equity ratio and firm size do not have an effect on cash dividends.

Prasetyo, Agus; Adriyanto, Andhy Tri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

Research on the Influence of Communication Quality and Conflict Management on Customer Relationship Marketing aims to find out the influence of The Influence of Communication Quality and Conflict Management on Customer Relationship Marketing as Variable Intervening Research Location PT. Bpr Rudo Indobank in Semarang City. The population used is PT Customer. Rudo Indobank. The sample was 100 respondents. Research data comes from two sources, namely primary data and secondary data. This type of research is quantitative. Sampling using purposive random sampling techniques. The collected data is then analyzed using Structural Equation Modelling (SEM) with AMOS 24 software. The results of this research Communication Quality has a significant positive effect on Customer Relationship Marketing, Conflict Management has a significant positive effect on Customer Relationship Marketing.

Herlina, Vivi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change

Yohan Aditama Putra; Batista Sufa Kefi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

Khairul Aziz Sardana Putra; Sodikin Manaf

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Indopintan Sukses Mandiri is a company engaged in electronic assembly. Accounting information systems have a close relationship with inventory control. In recording the raw materials of PT. Indopintan Sukses Mandiri implements a perpetual recording system, which is a recording of the amount of inventory that is carried out every time there is a transaction. so that the amount of inventory available at any time can be known. The recording of these raw materials is carried out by the bookkeeping department and the warehouse section. The purpose of this study was to determine the role of accounting information systems in internal control of raw material inventory. The research method uses interview and documentation techniques about the role of accounting information systems in internal control of raw material inventory. From the overall research results, the Accounting Information System for raw material inventory at PT. Indopintan Sukses Mandiri has been running quite effectively, seen from the preparation of clear procedures. The procedures for the Accounting Information System have been quite effective because the documents used for transactions have been serially numbered in print. Internal control is still less effective because there are still multiple functions in the reception and storage department.

Ahmad Rully Sri Subchan; Subchan

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this study was to examine the effect of gross profit, operating profit and net profit in predicting future cash flows (study of manufacturing companies listed on the IDX for the 2017-2019 period). In this study, the population is the number of manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019, totaling 149 companies. The sample in this research is 19 companies with purposive sampling method. The results of the study show that gross profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that gross profit can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2017 period 2019. Operating profit does not have a positive and significant effect on predicting future cash flows with a significance value of 0.774 <0.05, so it can be concluded that operating profit cannot predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period. Net profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that net income can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period

Ravit Effendi; Wachid Fuady R

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Managing human resources optimally, in this case employees in an organization, both non-governmental organizations and governmental organizations, is very important in conditions with an increasingly high level of competition. Employees needed at this time are those who have the attitude to carry out their duties and responsibilities properly, so that the goals to be achieved can be realized. Various problems that are currently being faced require companies/organizations to find solutions that are fast, precise, and accurate, especially problems related to human resources in companies/organizations. In this condition, it cannot be denied that labor or employees are the lifeblood and the most important element that is needed by the company/organization, without employees it is difficult to achieve the desired goals. Sutrisno (2012) that the biggest real threat to economic stability is a workforce that is not ready to face the challenges and changes that are happening around it. Thus, efforts are needed to be able to create and form employees who have a loyal attitude towards work, have creativity, are able to demonstrate work innovation, have forward orientation, and have the ability to think critically.

Nuri Handoyo; Mochamad. Taufiq

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this research is to find out the influence of product quality, price perception, and brand image on the purchasing decision of Reebok brand sports shoes in the After.disc shoes store. The population in this study are all consumers who come to After.disc shoes store. While the sample was chosen using the non-probability sampling method of 96 respondents. Data analysis methods used in this study include data instrument testing, model feasibility tests, t tests, and multiple linear regression analysis. The results of testing hypothesis 1 (H1) produce that product quality has a significant positive effect on purchasing decisions so that it can be interpreted the higher the quality of Reebok shoes sold by After.disc shoes store, the higher the tendency of consumers to make a decision to buy. Hypothesis 2 (H2) results show that price perception has a significant positive effect on purchasing decisions so that it can be interpreted as the more affordable Reebok shoes prices After.disc shoes store, the higher the tendency of consumers to make decisions to buy.

Adek Siti Ermawati; Sutopo Sutopo

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of product variation on customer satisfaction in Toko Ramai Semarang, the effect of product quality on customer satisfaction in Toko Ramai Semarang, the effect of service quality on customer satisfaction in Toko Ramai Semarang, the influence of product variation, product quality, and service quality simultaneously affect satisfaction consumers of Toko Ramai Semarang. The type of research used is inferential. The population in this study are consumers who shop at TokoRamai Semarang. The sampling technique used the accidental sampling method with a total sample of 100 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression.

Sunarji Harahap; Supriadi Siagian

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Ratu Motor merupakan salah satu perusahaan yang bergerak dalam bidang jual-beli sepeda motor baru/bekas yang telah lama berkecimpung di bisnis ini dan seperti perusahaan lainnya, perusahaan ini juga menginginkan pertumbuhan laba yang signifikan untuk bisnis tersebut. Tujuan dari penelitian ini adalah untuk melihat apakah tingkat suku bunga berpengaruh terhadap profitabilitas perusahaan ini. Penelitian ini penting untuk mengetahui kelebihan dan kekurangan dari kebijakan perusahaan yang ada sekarang untuk diperbaiki.Dalam melaksanakan penelitian, metode yang digunakan meliputi wawancara langsung dengan karyawan di sana dan observasi di lapangan.Dari hasil penelitian ditemukan bahwa selama ini tingkat suku bunga yang diterapkan belum cukup meningkatkan profit pada perusahaan dan oleh karena itu diperlukan suatu perencanaan untuk memperbaiki masalah tersebut. Maka dari itu perusahaan perlu melakukan perencanaan dan pengawasan lebih terhadap tingkat suku bunga yang akan diberikan terhadap konsumen yang hendak membeli sepeda motor secara kredit.        

Suratman Suratman; Nanang Ari Utomo

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.