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Prakasila, Nadio Prakasila

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

Ella Anastasya Sinambela; Didit Darmawan

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

Organizational management applies the right strategy to be able to remain competitive with other competing organizations. The implementation of the strategy is not only about the benefits but also the performance of the organization. Organizational performance is one of the successes in market business competition. Company management implements strategies that can develop organizational performance by developing supporting aspects such as TQM and knowledge management. This research was conducted to determine the formation of organizational performance from TQM and knowledge management. This research was conducted at a company in Sidoarjo which is engaged in the manufacture of animal feed. The respondents obtained were employees from different divisions who were randomly selected except for the security and cleanliness division. In this study used a sample of 120 respondents. The data used will be analyzed using multiple linear regression. After processing the data, the results showed that there was a significant influence given by TQM on organizational performance. Data processing also proves that organizational performance is formed because of the significant influence given by knowledge management. Research also proves that TQM and knowledge management have an effect on the ups and downs of organizational performance together.

Rahmat Hidayat Harahap

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

PT.Senteral Inti Gas is a company engaged in the field of gas distributors. Problem that occur in the company is: a decrease in employee work performance which is characterized by frequent errors in work, employee attendance rates began to decline and the emergence of procrastination work. The population in this study were all employees in the company of 67 people. The sample is taken by a saturated sampling technique in which all members of the population are used as samples. Thus the sample in this study amounted to 67 people. The simultaneous hypothesis test results show that reward and punishment have an influence on the work performance of employees of PT.Senteral Inti Gas Medan. The results of the partial hypothesis test show that the reward variable has a more dominant influence on the work performance of PT .enteral Inti Gas Medan employees compared to the punishment variable.

Nahar, Aida; Auliyak, Ishar

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

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

Kurnia santi, Eka dian; Hardiyanti SMB., MM, Widhian

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

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.

Sardjono, Herning Suryo; Aji, Haryo Kusumo

Adi Widya: Jurnal Pengabdian Masyarakat 2021 Lembaga Penelitian dan Pengabdian Masyarakat

Abstract Solo is a traffic lane for drug trafficking because of its position in the middle. Apart from being a route for drug trafficking, Solo is the city with the highest drug abuse in Central Java compared to other cities. The problem of drugs must be continuously communicated to all components of society, especially among the younger generation. For this reason, the Slamet Riyadi University Community Service Team conducts effective communication training for anti-drug volunteers as team partners so that they have the capacity to inform the younger generation about the dangers of drugs. The purpose of this service is to improve the competence (knowledge, attitudes and behavior) and integrity of Anti-Narcotics Volunteers and to increase the communication capacity of Anti-Narcotics Volunteers so that they can work well and professionally, and show maximum performance. The activities carried out are effective communication training for anti-drug volunteers. The output of this service is the journal Senadimas UNISRI. Keywords: Drugs, Effective Communication, Anti-Drug Volunteers, BNN Abstrak Solo menjadi jalur lalu lintas peredaran narkoba karena posisinya yang berada di tengah. Selain sebagai jalur peredaran narkoba, Solo adalah kota dengan penyalahgunaan narkoba tertinggi di Jawa Tengah dibanding kota -kota lainnya. Permasalahan narkoba harus terus dikomunikasikan kepada seluruh komponen masyarakat terutama para kalangan generasi muda. Untuk itu Tim Pengabdian Kepada Masyarakat Universitas Slamet Riyadi melakukan pelatihan komunikasi efektif kepada para relawan anti narkoba sebagai mitra tim agar memiliki kapasitas untuk menginformasikan kepada generasi muda tentang bahaya narkoba. Tujuan dari pengabdian ini adalah meningkatkan kompetensi (pengetahuan, sikap dan perilaku) dan integritas Relawan Anti Narkotika serta untuk meningkatkan kapasitas komunikasi Relawan Anti Narkotika agar dapat bekerja dengan baik dan profesional, serta menunjukkan kinerja maksimal. Kegiatan yang dilakukan adalah pelatihan komunikasi efektif bagi relawan anti narkoba. Luaran dari pengabdian ini adalah jurnal Senadimas UNISRI. Kata kunci: BNN, Komunikasi Efektif, Narkoba, Relawan Anti Narkoba