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<![CDATA[Interaksi total quality management dan sistem reward terhadap kinerja manajerial pada BPR di Kabupaten Banyumas ]]>
<![CDATA[Murdijaningsih, Tjahjani]]>;
<![CDATA[Cahyo, Heru]]>;
<![CDATA[Setiawan, Heri]]>;
<![CDATA[Arinastuti, Arinastuti]]>
<![CDATA[ Performance Vol 24 No 2 (2017): Performance ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Jenderal Soedirman ]]>
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<![CDATA[Background: This research entitled “Interaction of total quality management and reward system on managerial performance at BPR in Banyumas Regency”.
Purpose: This study aims to determine whether the interaction between total quality management and reward system can significantly affect the managerial performance.
Methodology: The sample of this study was the managers both top managers and lower managers who have control over some subordinates.
Findings: The result shows that total quality management has a significant effect on managerial performance as well as total quality management after interacting with reward system can also affect managerial performance, so if the company will improve the performance of its managerial must pay attention to total quality management by aligning a good reward system.
Keywords: total quality management, reward system, managerial performance.]]>
<![CDATA[Akuntabilitas Masjid Berdasarkan Isak 35 di Wilayah Kecamatan Kedungbanteng, Kabupaten Banyumas ]]>
<![CDATA[Sully Kemala Octisari]]>;
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Haina Idam Suworo]]>
<![CDATA[ Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/jiubj.v21i3.1648
<![CDATA[The purpose of this study was to determine the accountability and suitability of the financial reporting of mosques institutions in the Kedungbanteng sub-district with ISAK 35. This study used 14 samples of mosques in the Kedungbanteng sub-district. The method used in this research is descriptive qualitative method. The results of this study indicate that the Takmir (management) of the mosque in the Keungbanteng sub-district has managed the mosque’s finances accountably according to predermined criteria. Record keeping is done well even though it is still simple. Regarding the Interpretation of Financial Accounting Standards (ISAK) 35 mosque administrators have not kept records based on the standards issued by the Indonesian Institute of Accountants (IAI). The standard has not been applied because it is admittedly unheard of and introduced to mosque administrators.]]>
<![CDATA[AN EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN ECONOMIC DEVELOPMENT AND SAVING RATE ]]>
<![CDATA[Tjahjani Murdijaningsih]]>
<![CDATA[ Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v7i2.1224
<![CDATA[Penelitian ini mempunyai tujuan untuk mengetahui seberapa jauh tingkat saving rate pengaruhnya terhadap pertumbuhan ekonomi (economic Growth). Dalam analisis ini menggunakan sampel sebanyak 15 negara islam didunia dengan pengamatan selam 20 tahun dari tahun 1999 sampai dengan tahun 2018 sehingga total pengamatan sebanyak 300 pengamatan. Analisis yang digunakan adalah regresi data panel dikarenakan data bersifat gabungan antara cross section dan time series. Hasil analisis menemukan bahwa selama tahun pengamatan saving rate mempunyai pengaruh yang signifikan positif terhadap pertumbuhan ekonomi dengan nilai sig sebesar 0.0001 < 0.05. Hal ini membuktikan bahwa apabila saving rate meningkat maka pertumbuhan ekonomi juga akan meningkat. Hasil penelitian ini sesuai dengan model solow dengan teori The golden rule level of capital di kondisi steady state yang menyatakan bahwa bahwa tabungan mempengaruhi kondisi steady state dan memilih tingkat tabungan untuk memaksimalkan konsumsi per pekerja. Keywords: Saving Rate, Economic Growth, Steady State dan the golden rule level of capital 3 - 5]]>
<![CDATA[PERAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA PERUSAHAAN PERTAMBANGAN DI INDONESIA ]]>
<![CDATA[Siti Muntahanah]]>;
<![CDATA[Tjahjani Murdijaningsih]]>
<![CDATA[ Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v7i2.1515
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kepimilikan manajerial, dewan komisaris, dan komite audit sebagai indikator tata kelola perusahaan terhadap kinerja perusahaan. Populasi dalam penelitian ini adalah perusahaan pertambangan dari tahun 2013 sampai dengan 2017. Sampel yang didapat yaitu sebanyak 70 perusahaan. Model analisis yang digunakan adalah regresi data panel. Hasil analisis membuktikan bahwa tata kelola perusahaan yang dilihat dari kepemilikan manajerial dan dewan komisaris berpengaruh positif terhadap kinerja perusahaan pertambangan. Sedangkan tata kelola perusahaan yang dilihat dari komite audit tidak berpengaruh signifikan terhadap kinerja perusahaan pertambangan. Investor ataupun calon investor yang hendak menanamkan dananya sebaiknya perlu memperhatikan Corporate Governance sebagai tolak ukur perusahaan dalam mengelolan kegiatan operasional perusahaan dengan baik, sehingga nantinya return yang diharapkan dapat Kembali. Kata Kunci: Kepemilikan Manajerial, Dewan Komisaris, Komite Audit, Kinerja Perusahaan.]]>
<![CDATA[Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange ]]>
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Siti Muntahanah]]>
<![CDATA[ J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April ]]>
Publisher : <![CDATA[Universitas Batanghari ]]>
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DOI: 10.33087/jmas.v6i1.215
<![CDATA[Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.]]>
<![CDATA[Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives ]]>
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Maratus Solihah]]>;
<![CDATA[Krisnhoe Sukma Danuta]]>
<![CDATA[ Journal of Business and Management Review Vol. 1 No. 2 (2020): (Issue-August) ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/jbmr12.172020
<![CDATA[Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.]]>
<![CDATA[Interaksi total quality management dan sistem reward terhadap kinerja manajerial pada BPR di Kabupaten Banyumas ]]>
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Heru Cahyo]]>;
<![CDATA[Heri Setiawan]]>;
<![CDATA[Arinastuti Arinastuti]]>
<![CDATA[ Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 24 No 2 (2017): Performance ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Jenderal Soedirman ]]>
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<![CDATA[Background: This research entitled “Interaction of total quality management and reward system on managerial performance at BPR in Banyumas Regency”. Purpose: This study aims to determine whether the interaction between total quality management and reward system can significantly affect the managerial performance. Methodology: The sample of this study was the managers both top managers and lower managers who have control over some subordinates. Findings: The result shows that total quality management has a significant effect on managerial performance as well as total quality management after interacting with reward system can also affect managerial performance, so if the company will improve the performance of its managerial must pay attention to total quality management by aligning a good reward system. Keywords: total quality management, reward system, managerial performance.]]>
<![CDATA[Pengaruh Kebijakan Dividen, Leverage dan Profitabilitas terhadap Nilai Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Gisa Anugrah Dessriadi]]>;
<![CDATA[Harsuti Harsuti]]>;
<![CDATA[Siti Muntahanah]]>;
<![CDATA[Tjahjani Murdijaningsih]]>
<![CDATA[ Ekonomis: Journal of Economics and Business Vol 6, No 1 (2022): Maret ]]>
Publisher : <![CDATA[Universitas Batanghari Jambi ]]>
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DOI: 10.33087/ekonomis.v6i1.506
<![CDATA[The aim of this research was to find out and analyze the significant effect of dividend policy, leverage, and profitability on firm value of LQ-45 companies listed on Indonesia Stock Exchange year of 2015 until 2019. Type of this research was quantitative with method of data analysis used panel data regression. The research results showed that dividend policy, leverage as well as profitability has a positive and significant effect on firm value of LQ-45 companies listed on Indonesia Stock Exchange year of 2015-2019. Referred to the conclusion, management of LQ-45 companies listed on Indonesia Stock Exchange needs to prioritize their financial policies related to dividend policy, leverage and profitability. The ways could be done by continue to pay or distribute dividend regularly every year while still managing retained earnings effectively, set a proportional debt level and controlling the operational costs more efficiently as well as continuously increase their capital investment or productive investment as an effort to optimize the company's ability to earn profits.]]>
<![CDATA[Pendampingan Penambahan Lini Produk Fionna Cake sebagai Upaya Perluasan Pangsa Pasar di Kabupaten Banyumas Jawa Tengah ]]>
<![CDATA[Siti Muntahanah]]>;
<![CDATA[Heru Cahyo]]>;
<![CDATA[Hari Winarto]]>;
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Heri Setiawan]]>;
<![CDATA[Fatwa Zuhaena]]>
<![CDATA[ Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022 ]]>
Publisher : <![CDATA[CV Firmos ]]>
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DOI: 10.54082/jamsi.392
<![CDATA[Usaha rumahan merupakan usaha kecil yang perlu diperhatikan. Salah satu usaha rumahan yang layak diperhatikan adalah Fionna Cake yang menghasilkan kue basah. Kue basah memiliki masa kadaluwarsa yang sangat pendek, sehingga menyebabkan kerugian dengan banyaknya sisa kue jika tidak terjual. Salah satu cara untuk mengatasi kerugian lebih banyak, maka perlu dilakukan pengembangan usaha. Fionna Cake memiliki potensi dikembangan dengan menambahkan lini produk kue kering. Pengembangan usaha dengan menambahkan lini produk akan dapat meningkatkan penghasilan Fionna Cake. Usaha yang dilakukan oleh tim PKM Universitas Wijayakusuma Purwokerto adalah melakukan pendampingan penambahan lini produk. Metode yang digunakan oleh tim pengabdian adalah penyuluhan, dan pelatihan pembuatan kue kering yang menarik konsumen kepada mitra. Setelah mitra paham pentingnya menambah lini produk dilakuakn pendampingan pemasaran melalui instagram dan whatsapp. Hasil kegiatan pengabdian telah dilaksanakan sesuai dengan target dan rencana. Perluasan pemasaran dengan penambahan lini produk telah dapat berhasil meningkatkan pendapatan yang cukup baik.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENGGUNAAN INFORMASI AKUNTANSI DI UMKM KABUPATEN BANYUMAS ]]>
<![CDATA[Tjahjani Murdijaningsih]]>;
<![CDATA[Sri Sundari]]>
<![CDATA[ Majalah Imiah Manajemen & Bisnis Vol 14 No 1 (2017): Majalah Ilmiah Manajemen & Bisnis ]]>
Publisher : <![CDATA[FEB UNWIKU PURWOKERTO ]]>
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<![CDATA[This study is entitled "Analysis of the Effectiveness of Using Accounting Information in the SMEs of Banyumas Regency." This study aims to determine whether whether owner education, business scale, company age and accounting training have a significant effect on the use of accounting information at MSMEs in Banyumas Regency. The population in this study is the SMEs in Banyumas Regency. The sample is 35 SMEs in the city and outside the city. The results showed that of the four independent variables namely owner education, business scale, company age and accounting training had a significant effect on the use of information, this was required by the t value for all independent variables greater than t table and sig value smaller than 0.5 This shows that to increase the use of accounting information among MSMEs, they must pay attention to these four variables so that financial statements are expected to be well structured.]]>
