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AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) Kamilia, Ibna; Pujiarti, Pujiarti
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.655 KB) | DOI: 10.32528/jiai.v2i1.1420

Abstract

Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords :?Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach
The Influence Of Recruitment, Work Culture, And Work Environment On The Quality Of Human Resources At PT Gratia Jelajah Semesta Handayani, Putri; Pujiarti, Pujiarti; Andy
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 1 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i1.2458

Abstract

This study aims to test and determine the influence of recruitment, work culture, and work environment on employee performance at PT Gratia Jelajah Semesta. This study's sample included all company workers, with a total of 120 respondents. Data collection was carried out using questionnaires and the results were processed with SPSS 25 Analysis used using statistical models which include Frequency Test, Descriptive Test, Validity Test, Reliability Test, Determination Test (R2), T Test, and F Test. The results obtained partially stated that the recruitment variable (X1) had a significant effect with a sig value of 0.000 < 0.05 and tcount 14.261 > table 1.98, the variable X2 work culture had a significant effect on the value 18.603 > ttable 1.98, variable X3 work environment has a significant effect with calculated value < table 16.227 > 1.98. The results obtained simultaneously fcalculate > ftable 156.902 > 2.68 there is a joint influence.
Effect of Work Environment, Workload, and Work Stress on Employee Performance at PT. Inti Naratama Karya Daniel Jonathan; Pujiarti, Pujiarti; Andy
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 2 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i2.2722

Abstract

Writing thesis This aim For know influence environment work, burden work, and stress Work to performance employee at PT. Inti Naratama Karya. Study This done with spread questionnaire, meanwhile For method study use method descriptive. From the results study obtained equality multiple linear analysis Y = 46.010 + 0.249 X1 – 0.582 X2 + 0.062 X3 + e and results coefficient correlation environment Work own negative correlation with level connection weak to performance employee that is of 0.483, load Work own negative correlation with level connection very weak to performance employee that is of – 0.690, stress Work own negative correlation with level connection very weak to performance employee that is of -0.458. Based on results test hypothesis t test was obtained tcount of 1.251(X1), -3.849 (X2), and 0.341 (X3), with ttable amounting to 1.68709 obtained from ttable distribution For df = 40 – 3 and level of significance is 0.05, in other words Ho is accepted and Ha is rejected. Is known mark F test is obtained results amounting to 11.922 > 2.87. From the results t value and F value , then can concluded that Ho was rejected and Ha accepted, which means environment work, burden work, and stress Work influential positive And significant to performance employee at PT Inti Naratama Karya.
The Influence Of Price, Product Quality, And Promotion On Purchasing Decisions On Toast Store In Tangerang City Kirtileka, Saddha Budianto; Pujiarti, Pujiarti; Andy, Andy
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3190

Abstract

Many stores provide products the various and varied ways of preparing bread make many shops sell a variety of processed bread. One example is the processing of bread by baking. Toast is a processed bread that contains meat and vegetables with various processed sauces, and a processed bread that is served with sweet toppings and topped with various flavors that are then baked. The author sees many stores that provide processed bread products that are different from each other that vary. With so many shops offering a variety of processed toasts, it will inevitably lead to competition, In this study, the type of the research conducted is descriptive research. Descriptive research analyzes data systematically. The conclusion that produced is not general. The type of descriptive research is research survey. This study sought to determine how pricing, product quality, and promotion affected consumers’ decisions to buy toast at Tangerang City’s toast shops, researchers took three examples of toast shops in Tangerang City, namely Tokyo Cheese Toast, Roti Bakar 88, and Jiwa Toast. In studies that have been carried out, it shows that adjusted R Square has a value of 0.827. From the value obtained, it is stated that the price, product quality, and promotion of purchasing decisions have an influence with a value of 82.7% while the rest  are other influencing factors. Based on t test research, it shows that the price has a value of 11,949 > 1,657. With a value of Sig. known 0.000 < 0.05. The product quality variable has a value of 20.494 > 1.657. With a Sig value of 0.000 < 0.05. The promotion variable has a value of 17.783 > 1.657. With a Sig value.  0.000 < 0.05. The fact that Ha is accepted suggests that independent variables influence in part purchasing decisions.
The Influence of Co-Worker, Work Conflict, and Work Environment on Employee Perfomance (Case Study at PT Petindo Era Tangguh) Lie, Mei; Pujiarti, Pujiarti
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1945

Abstract

The element of human resources is a crucial element in the success of a company. However, the aspect of human resources is often overlooked and its functions and roles within an organization are underestimated. Its presence is even considered a burden in the company because it only incurs expenses. By having good human resources, performance can be improved. The issues occurring at PT Petindo Era Tangguh include co-workers who are undisciplined, have poor ethics, exhibit individualism, lack cooperation, have low loyalty, and are unable to solve problems. Additionally, employees feel that the work environment is perceived as unsafe and uncomfortable, causing them to feel threatened and resulting in a decline in performance of employee. The goal of this research is to understand certain significant workplace conflicts, rekans, and kerja environments in relation to employee work at PT Petindo Era Tangguh in a parsial manner. Colleagues, work environment, and work conflict  are the independent variables of this study, meanwhile employee performance is the dependent variable. The method used is a quantitative deskriptif approach that uses a kuesioner, observation, and wawancara. The outcomes of this study indicate that coworkers, work conflicts, and working conditions affect employee performance.
The Influence of Profitability, Solvency, and Liquidity on Stock Prices of Food and Beverage Subsector Companies Listed on the IDX Maranatha, Christian; Pujiarti, Pujiarti
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2219

Abstract

Using purposive sampling, this study examines the partial and simultaneous effects of profitability, solvency, and liquidity on the stock prices of 6 food and beverage companies listed on the Indonesia Stock Exchange over a five-year period (2019-2023), resulting in 30 data points the model explains 64.5% of the stock price variance (Adjusted R Square = 0.645), and the remaining 35.5% is explained by other variables not modeled. Partial tests also show that profitability, especially return on assets, significantly affects stock prices, when liquidity is evaluated using the current ratio, it does not appear to influence stock prices, obtaining a t-value of 3.270 > 2.05553 from t-table and a significant value of sig. 0.003 < 0.05., Solvency, specifically measured by the debt-to-asset ratio, demonstrates a relationship with stock prices, obtaining a t-value of 2.513 > 2.05553 from t-table and a significant value of sig. 0.018 < 0.05., there is an no effect of liquidity as a current ratio on stock prices, obtaining a t-value of -0.038 < 2.05553 from t-table and a significant value of sig. 0.970 > 0.05. The combined effect of profitability (ROA), solvency (DAR), and liquidity (CR) on stock prices was found to be significant in a simultaneous test. This is shown by the results of the significance level of 0.001 < 0.05 and the Fcount value of 7.148 > 2.98 from Ftable.
Pelatihan Manajemen Kearsipan Bagi Siswa-Siswa SMK Negeri 1 Kota Tangerang Pujiarti, Pujiarti; Widiyanto, Gregorius; Priyowidodo, Agustinus; Sutisna, Nana
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i2.2235

Abstract

Di era digital, pengelolaan arsip yang baik menjadi keterampilan penting, terutama di dunia kerja. SMK Negeri 1 Kota Tangerang menyadari bahwa siswa perlu dibekali kemampuan manajemen kearsipan, baik secara konvensional maupun digital. Namun, masih terdapat kendala seperti kurangnya pemahaman siswa dan keterbatasan fasilitas teknologi. Untuk menjawab tantangan ini, Universitas Buddhi Dharma melalui program Pengabdian kepada Masyarakat (PkM) mengadakan pelatihan Manajemen Kearsipan guna meningkatkan keterampilan siswa dalam mengelola dokumen secara sistematis dan profesional. Pelatihan ini menggunakan metode berbasis praktik yang mencakup koordinasi dengan sekolah, penyusunan modul, penyampaian materi secara interaktif, serta evaluasi hasil. Siswa diberikan pemahaman tentang prinsip dasar kearsipan, teknik pengorganisasian dokumen, serta penggunaan sistem digital untuk meningkatkan efisiensi dalam pengelolaan arsip. Simulasi praktik langsung juga dilakukan agar siswa lebih memahami konsep yang diajarkan. Hasil evaluasi menunjukkan peningkatan signifikan dalam keterampilan siswa, baik dalam mengelola arsip fisik maupun digital. Selain itu, mereka semakin memahami manfaat keterampilan ini dalam dunia kerja. Kesimpulannya, pelatihan ini memberikan dampak positif terhadap kesiapan siswa dalam menghadapi tuntutan industri modern. Program serupa sebaiknya diperluas agar lebih banyak siswa mendapatkan manfaatnya, dengan dukungan teknologi yang lebih baik.
The Effect of Product Quality, Influencer Role, and Live Streaming Features on Consumer Purchase Decisions for Skincare Products on Tiktok Social Media Cahyani, Gita Suci Indah; Pujiarti, Pujiarti
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2276

Abstract

is study aims to test how much product quality influences the role of influencers, and live streaming features have on purchasing decisions for skincare products on TikTok social media. The population in this study was 138 respondents with a random sampling method. From the results of the Determination Coefficient (R^2) test, the Adjusted R Square (R^2) value is 33.3%, while the remaining 66.7% is influenced by other factors. The t count value for product quality is greater than the t table, which is 1.772 > 1.656 with a significant value of 0.000 < 0.05. The t count value for the role of influencers is known to be greater than the t table, which is 3.990 > 1.656 with a significance value of 0.000 < 0.05. The t count value for the live streaming feature is known to be greater than the t table, which is 3.453 > 1.656 with a significant value of 0.000 > 0.05. This means that product quality, the role of influencers, and live streaming features have a significant effect on the decision to purchase skincare products. Based on the F count value on product quality, the role of influencers, and live streaming features of 23.776 with a significant level of 0.000 where the number 0.000 < 0.05 and > or 23.776 > 2.28. So, it can be concluded that Ho is rejected, and Ha is accepted which means there is a simultaneous influence between variables on product quality, the role of influencers, and live streaming features on the decision to purchase skincare products.
Sociological Aspects Of Eyes In The Land Of Melus And Their Relevance To Indonesian Language Learning Hidayah, Alfia Nurul; Pujiarti, Pujiarti
Journal of Language, Literature, and Educational Research Vol. 2 No. 1 (2025): June
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jolle.v2i1.1991

Abstract

Purpose of the study: This study aims to describe the sociological aspects of literature contained in the novel Mata di Tanah Melus by Okky Madasari, its social functions, and its relevance to Indonesian language learning in Madrasah Tsanawiyah. Methodology: This study used a qualitative descriptive method. Data were collected from the novel Mata di Tanah Melus and interviews with informants including educators and students. Data collection employed content analysis and in-depth interviews. Data were validated using source and theory triangulation, and analyzed using an interactive model and literary sociology approach based on Ian Watt's theory. Main Findings: The study found socio-cultural aspects in the novel including knowledge systems, beliefs, kinship, tools and livelihood systems, and language. Social functions of the novel were reflected in positive reader responses indicating moral and educational value. The novel was also found to be relevant to Indonesian language learning, particularly in appreciation and review of literary texts aligned with the 2013 curriculum for Madrasah Tsanawiyah. Novelty/Originality of this study: This study uniquely integrates literary sociology analysis with educational application by linking the socio-cultural content of a children's fantasy novel to curriculum-based Indonesian language instruction. It provides a model for using literary texts with cultural depth in character-building education at the junior secondary level.