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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGANBERDASARKAN TEORI AGENSI (STUDI PADA OPD SE-EKS KARESIDENAN PATI) susanti, Tuti
Accounting Global Journal Vol 1, No 1 (2017): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (911.638 KB) | DOI: 10.24176/agj.v1i1.3330

Abstract

Tujuan penelitian adalah untuk menguji pengaruh pengawasan internal, pemahaman sistem akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan daerah pada satuan kerja perangkat daerah se-eks karesidenan Pati.            Penelitian ini termasuk dalam penelitian kuantitatif yang berbentuk asosiatif.Populasi dalam penelitian ini sebanyak 34 OPD se-eks Karesidenan Pati.Penelitian ini menggunakan metode purposive sampling. Jumlah responden yang dipilih sebanyak 60 sebagai sampel penelitian yang memenuhi kriteria masa kerja lebih dari 5 tahun dan terlibat langsung dalam proses pembuatan laporan keuangan. Metode analisis yang digunakan adalah uji kualitas data, uji asumsi klasik, dan analisis data seperti linear berganda dan menggunakan bantuan spss versi 23 for windows.            Hasil uji statistik secara simultan (Uji F)  menunjukkan bahwa, pengaruh pengawasan internal, pemahaman sistem akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan daerah. Sedangkan hasil uji t (uji partial) menunjukkan bahwa pengawasan internal, Pemahaman sistem akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi Informasi secara parsial berpengaruh signifikan  terhadap kualitas laporan keuangan       Dengan demikian, hasil penelitian menunjukkan bahwa pengaruh pengawasan internal, pemahaman system akuntansi keuangan, pengelolaan keuangan daerah, dan pemanfaatan teknologi berpengaruh signifikan terhadap kualitas laporan keuangan.
The Influence of the Realistic Mathematics Approach (RME) on Fifth Grade Students’ Mathematics Learning Outcomes and Critical Thinking Abilities Tantri, Risa; Gusrita, Silvia; Sakti, Faradiela; Susanti, Tuti; Farhan, Trianda
Journal Of Teaching And Learning In Elementary Education Vol 7, No 1 (2024)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, FKIP, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/jtlee.v7i1.8065

Abstract

The importance of implementing innovative learning models, such as the realistic mathematics approach (RME), is a solution to improve student interaction and mathematics learning outcomes. This research aims to evaluate the effect of the Realistic Mathematics (RME) approach on Mathematics learning outcomes and critical thinking abilities of students in classes VA and VB at SDN 02 Percontohan Bukittingi. The research method used was a quasi-experimental research design (Quasi Experiment) with an experimental group of 25 students at VA SDN 02 Percontohan Bukittingi (class with the PMR approach) and a control group of 24 students at VB SDN 02 Percontohan Bukittingi (class with conventional learning). The research instrument involved critical thinking ability tests and Mathematics learning outcomes tests (Pre-test and Post-test). The results of data analysis show that the application of the Realistic Mathematics Approach has a significant influence in improving Mathematics learning outcomes and students' critical thinking abilities (Sig. 0.00 < 0.05). The experimental group showed a higher increase in average scores. (83.68) compared to the control group (61.54). The Realistic Mathematics Approach Model can be used as an effective alternative for teachers to improve student's critical thinking skills and understanding of mathematical concepts.
The Influence of the Realistic Mathematics Approach (RME) on Fifth Grade Students’ Mathematics Learning Outcomes and Critical Thinking Abilities Tantri , Risa; Gusrita, Silvia; Sakti, Faradiela; Susanti, Tuti; Farhan, Trianda
JOURNAL OF TEACHING AND LEARNING IN ELEMENTARY EDUCATION (JTLEE) Vol. 7 No. 1 (2024): February 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

The importance of implementing innovative learning models, such as the realistic mathematics approach (RME), is a solution to improve student interaction and mathematics learning outcomes. This research aims to evaluate the effect of the Realistic Mathematics (RME) approach on Mathematics learning outcomes and critical thinking abilities of students in classes VA and VB at SDN 02 Percontohan Bukittingi. The research method used was a quasi-experimental research design (Quasi Experiment) with an experimental group of 25 students at VA SDN 02 Percontohan Bukittingi (class with the PMR approach) and a control group of 24 students at VB SDN 02 Percontohan Bukittingi (class with conventional learning). The research instrument involved critical thinking ability tests and Mathematics learning outcomes tests (Pre-test and Post-test). The results of data analysis show that the application of the Realistic Mathematics Approach has a significant influence in improving Mathematics learning outcomes and students' critical thinking abilities (Sig. 0.00 < 0.05). The experimental group showed a higher increase in average scores. (83.68) compared to the control group (61.54). The Realistic Mathematics Approach Model can be used as an effective alternative for teachers to improve student's critical thinking skills and understanding of mathematical concepts
Implementation Of Just-In-Time (Jit) In Inventory Management: A Case Study In A Manufacturing Company Susanti, Tuti; Rionaldi, Rionaldi; Aristiawan, Dhani; Taufid, Hidayattul; Lusiana, Lusiana
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51625

Abstract

Just-In-Time (JIT) is an inventory management strategy that aims to reduce waste and increase efficiency in the production process. In the context of manufacturing companies, the implementation of JIT offers significant advantages, such as reduced inventory costs and improved product quality. However, the implementation of JIT also faces challenges, including dependence on suppliers and fluctuations in demand. This article not only discusses the benefits and challenges of JIT, but also presents case studies of several companies that have successfully implemented this concept. By highlighting best practices and risk mitigation strategies, it is hoped that this research can provide deeper insights into the application of JIT in inventory management, as well as encourage companies to adopt a more responsive and efficient approach in their operations.
The Influence of Innovation and Marketing Strategy on Consumer Purchasing Power in Markets in Dharmasraya Regency Marlin, Revina; Rohim, Rika; Yenti, Yatna; Susanti, Tuti; Aima, M. Havidz
Journal of Science Education and Management Business Vol. 4 No. 2 (2025): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article examines the influence of innovation and marketing strategy on consumer purchasing power in the markets of Dharmasraya Regency. Using a quantitative approach, the research involved 30 randomly selected respondents from the local population. The findings indicate that while innovation is important for creating competitive advantages, it does not have a significant impact on consumer purchasing power. In contrast, marketing strategy has been shown to have a significant effect, suggesting that effective marketing approaches can enhance consumer experience and satisfaction. Consumer purchasing power is influenced by various factors, including economic conditions and community habits. These findings emphasize the importance of appropriate marketing strategies in enhancing purchasing power, while innovation must still be pursued to remain competitive in an increasingly tight market.