Articles
<![CDATA[THE IMPACT BUDGETARY PARTICIPATION TOWARD MANAGERIALS PERFORMANCE AND JOB SATISFACTION : JOB RELEVANT INFORMATION (JRI) AND BUDGET GOAL COMMITMENT AS INTERVENING VARIABLE ]]>
<![CDATA[Panghegar, Dwias]]>;
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (959.291 KB)
<![CDATA[The current study uses job relevant information and budget goal commitment as intervening variable between relationship participative budgeting toward manager?s performance and job satisfaction. Data for this study were collected using a questionnaire survey sent to 114 middle managers and lower manajer working in 29 service companies in the Magelang. At least 29 manager who has participated in this research, also same to 66% response rate. The study employs a multiple regression model to analyze the hiphotesis and assist by the SPSS 12.00 from windows programs. The result of this research is showed that the relationship between participative budgeting and managerial performance statistically significant, the relationship between participative budgeting and job satisfaction statistically significant, job-relevant information and goal commitment budgeting ?as intervening variables?statistically, significantly affect the relationship between participative budgeting and managerial performance, job-relevant information and goal commitment budgeting - as intervening variables- statistically, significantly affect the relationship between participative budgeting and budget goal commitment does not statistically significantly influence job satisfaction.]]>
<![CDATA[MENGUKUR KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD : Studi Kasus Pada Perusahaan Daerah Air Minum Kota Magelang ]]>
<![CDATA[Rosyati, Rosyati]]>;
<![CDATA[Luk, Luk Luk]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 2 No 1 (2004): Volume 2, Nomor 1, April 2004 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (451.965 KB)
<![CDATA[Balance scorecard has a competitive advantage that building strategic management systems now different with traditional management. Implementation in PDAM Magelang expected increase the quality of services, including in non financial. Therefore, PDAM has to measure its performance not only the financial aspect, but also non financial to reach goal congruence. This research reviews the implementation Balance Scorecard in PDAM Magelang. The analysis method using evaluation in performance measurement at four perspectives - financial perspective, costumer perspective, internal bussiness perspective, and innovation and learning perspective. The result shows that financial performance in PDAM Magelang appropriate with financial perspective on BSC. The costumer perspective can not meet 80%, but only 74% suitable with BSC perspective. In internal bussiness perspective suitable as health standard, have no taste, no smell and no color. The innovation and learning perspective can see on employees PDAM Magelang sill not sufficent with BSC perspective. PDAM Magelang must develop its employees like give them opportunity to to get education and increase the grade. Finally, placing its employees congruence with there skill and education.]]>
<![CDATA[GAYA KEPEMIMPINAN, DESENTRALISASI SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL ]]>
<![CDATA[Rosyati, Rosyati]]>;
<![CDATA[Fajriyah, Anni Fajriyah]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 3 No 1 (2005): Volume 3, Nomor 1, April 2005 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (474.344 KB)
<![CDATA[Planning in a company, budget is top-drawer component. Budget is containing planning concerning monetary plans summary of organization in the future. Budget personate performance criterion weared as operation system to measure performance of manajerial. Effective performance is if intention of tired budget and participation of subordinate hold important role in attainment of target. This research will test factors influencing relation between participation compilation of performance and budget of manajerial by using approach of contingency. Factor the used is leadership style relate to factor of situasional decentralization and as factor of kontekstual organisasional. Leadership style and decentralization used as by approach of coningency in this research because both the factor can influence environment palnning of organization. Target to reach in this research is to test imperically how far leadership style and decentralized authority what overflows degree the functioningness as variable of moderating influence relation between budget participation with performance of manajerial. To support and reach target and also intend this research is used by method analyze simple linear regression and interaction test for the model research. The quality of data use validity test and test of reabilitas. Level of independent variable contribution to variable of dependen shown with coefficient test of determinasi (test R). Text Hypothesis use test of F and test t. Research result obtained by evidence that there is relation which isn't it between budget participation with performance of manajerial, existence of positive relation between budget participation with decentralization to performnace manajerial, and there no relaion between budget participation with style leadership of performance between manajerial. persuant to research result, suggested that by manufacturing business in Magelang, Temanggung, and Purworejo in compilation of budget entangle middle manager so to be can participate and apply system secentralize so that will improve performance on manajerial.]]>
<![CDATA[STRATEGI INOVASI PROSES DAN PRODUK TERHADAP KINERJA MANAJERIAL YANG DIMEDIASI SISTEM KONTROL ]]>
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 6 No 2 (2008): Volume 6, Nomor 2, Oktober 2008 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The objective of this study is testing of effect between process innovation strategy, product innovation strategy to managerial performance and testing of effect between process innovation with operational control system to managerial performance, and testing of effect between product innovation with operational control to managerial performance. The methods of sampling data which is used in this study is convenience sampling. The statisticanalysis media which is used is regression analysis. The research sample included manager, head section and head subsection of printing companies in Magelang district which induced 31 persons. The result of the study shows that there was an effect fro process innovation strategy managerial performance. There was an effect between product innovation with operational control system system to managerial performance. And there was a positif effect from the product innovation interaction with operational control system to managerial performance. Related to the result, controlling the budget was suggested or predicted as early as possible in order to increasing the affectivity of the company budget especially in planning and controlling activity.]]>
<![CDATA[INFLUENCE OF BOND RATING CHANGES ANNOUNCEMENT TO RETURN SHARE OF COMPANY (On Company Who Go Public In IDX Period 2005-2007) ]]>
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009): Volume 7, Nomor 1, April 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (578.229 KB)
<![CDATA[This research aim to test return share difference between before, moment, and after bond rating announcement, test return share of company before experience across classes and after experience bond rating, test difference of company return share before experience within classes and after experience within classes, test difference of return share for go public company in IDX experience bond rating changes. Based of sample intake technique obtained sample as much 36 company, that is 26 company experience across classes and 12 company experience within classes. The hypothesis test use ANOVA, paired sample t test and independent sample t test. Result of research show that no difference between return share before, moment and after bond rating announcement. No advanced company return share before experience across classes and after experience across classes. No decreased return share between before and after bond rating announcement experience within classes. No diffrence return share between company exprience across classes bond rating and company experience within classes bond rating.]]>
<![CDATA[Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region ]]>
<![CDATA[Damajanti, Anita]]>;
<![CDATA[Muamanah, Anita]]>;
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26623/ebsj.v7i2.7971
<![CDATA[This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.]]>
<![CDATA[The Effect Of Global Stock Price Index And Rupiah Exchange Rate On Idonesian Composite Stock Price Index (CSPI) In Indonesian Stock Exchange (IDX) ]]>
<![CDATA[Damajanti, Anita]]>;
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal ]]>
Publisher : <![CDATA[Universitas Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (573.916 KB)
|
DOI: 10.26623/ebsj.v2i2.1206
<![CDATA[Indonesian capital market through the Indonesia Stock Exchange is an integral part of the global stock exchange activities. The closer the relationship between Indonesian stock exchange and global stock exchanges is represented by the relationship between the stock price index. Composite Stock Price Index (CSPI) movement in Indonesia Stock Exchange has decreased for 2 (two) first quarter in 2018. This aim of this study to examine the effect of the global stock price index represented by the Dow Jones index, the Nikkei 225 Index, the Hang Seng Index and rupiah exchange rate against CSPI movement. The observation period uses daily data from 2 January to 31 August 2018. Samples are selected by using judgment sampling method, by taking the stock price index and rupiah exchange rate announced on the same day by all exchanges. There are 145 data samples and was analyzed by using linear regression. The results partially show that Hang Seng index and rupiah exchange rate have a significant effect on the CSPI, while Dow Jones index and the Nikkei 225 Index have no significant effect on the CSPI. Simultaneously all variables have a significant effect on the CSPI. The results of goodness of fit model examination show the ability of the independent variable in explaining the dependent variable is 40.3%, while 59.7% is explained by variables outside the model.]]>
<![CDATA[Pengaruh Risiko Dan Effisiensi Terhadap Kinerja Bank Syariah ]]>
<![CDATA[Sulistyawati, Ardiani Ika]]>;
<![CDATA[Faerdi, Dahana Agni Redian Muslimin]]>;
<![CDATA[Rosyati, Rosyati]]>;
<![CDATA[Surjanti, Rr. Lulus Prapti Nugroho Setiasih]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/msej.v5i1.4211
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko dan efisiensi mempengaruhi kinerja bank syariah di Indonesia. Efisiensi merupakan salah satu instrumen untuk mengukur kinerja bank. Efisiensi bank syariah ditentukan oleh seberapa baik bankir dalam mengelola risiko. Risiko diukur dengan menggunakan rasio Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio (CAR). Efisiensi diukur dengan menggunakan rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO). Kinerja bank syariah diukur dengan menggunakan rasio Return on Assets (ROA). Populasi dalam penelitian ini terdiri dari seluruh bank syariah yang ada dan beroperasi di Indonesia pada periode 2017-2019. Sebanyak 36 sampel digunakan dalam penelitian ini dengan pemilihan sampel menggunakan metode purposive sampling. Analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan uji hipotesis dengan metode analisis regresi berganda yang diuji dengan menggunakan software SPSS. Hasil penelitian ini menunjukkan antara hipotesis yang dilakukan dengan hasil penelitian yang dilakukan oleh peneliti bahwa Financing to Deposit Ratio (FDR) dan Ukuran Perusahaan berpengaruh signifikan terhadap kinerja bank syariah, berbeda dengan Giro Wajib Minimum (GWM), Non Performing Finance (NPF), Capital Adequacy Ratio (CAR), dan Biaya Operasional Pendapatan Operasional (BOPO) yang tidak berpengaruh signifikan terhadap kinerja bank syariah. Kata Kunci:]]>
<![CDATA[PENDAMPINGAN KOMPUTERISASI LAPORAN KEUANGAN MASJID AL AMIN DI KOTA MAGELANG ]]>
<![CDATA[Damajanti, Anita]]>;
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46576/rjpkm.v3i1.1411
<![CDATA[Masjid Al Amin adalah organisasi nirlaba yang dikelola oleh Yayasan Al Amin Bumi Prayudan di Kota Magelang. Sumber dana yang diperoleh masjid Al Amin berasal dari donasi masyarakat. Dana donasi masyarakat harus dapat dipertanggungjawabkan dan dilaporkan penggunaannya dalam bentuk laporan keuangan. Permasalahan yang dihadapi oleh pengurus masjid yaitu keterbatasan waktu dalam menyelesaikan administrasi laporan keuangan. Pengetikan catatan keuangan pada aplikasi Microsoft Excel yang digunakan oleh pengurus masjid saat ini tidak mengoptimalkan fungsi yang sudah disediakan. Hal ini berakibat proses entry data memakan waktu lebih lama dan berpotensi terdapat kesalahan manusia (human error). Kegiatan pengabdian masyarakat ini bertujuan memberikan pendampingan dalam penyusunan laporan keuangan. Laporan keuangan dirancang menggunakan formula dan fungsi Excel agar lebih mudah ditelusuri jika terjadi kesalahan dan lebih hemat waktu dalam proses entry data. Kegiatan ini dilakukan dengan beberapa metode yaitu (1) metode diskusi membahas format laporan keuangan, (2) penerapan ipteks dilakukan dengan merancang softcopy aplikasi laporan keuangan menggunakan Excel, dan (3) metode pendampingan dan tutorial dalam proses entry data laporan keuangan. Kegiatan pengabdian masyarakat ini menghasilkan luaran berupa softcopy laporan keuangan yang dapat digunakan setiap bulan. Kegiatan ini juga mendampingi proses entry data mulai bulan September 2020 sampai Mei 2021. Berdasarkan hasil diskusi dan tanya jawab dengan pengurus masjid diketahui bahwa softcopy laporan keuangan menggunakan formula dan fungsi Excel tersebut mudah dipahami dan tampilan lebih informatif]]>
<![CDATA[Sosialisasi Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakandan Pelatihan Pembukuan Pajak Pada Wajib Pajak UMKM Bandeng Presto Paguyuban Ulam Raos Sejahtera Kota Semarang Guna Meningkatkan Pengetahuan dan Kepatuhan Pajak ]]>
<![CDATA[Safitri, Candra]]>;
<![CDATA[Damajanti, Anita]]>;
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Rosyati, Rosyati]]>
<![CDATA[ JMM - Jurnal Masyarakat Merdeka Vol 6, No 1 (2023): MEI ]]>
Publisher : <![CDATA[Universitas Merdeka Pasuruan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51213/jmm.v6i1.134
<![CDATA[Sistem perpajakan di Indonesia menganut Self Assessment System yang menuntut Wajib Pajak untuk menghitung, menyetor dan melaporkan pajak terutangnya sendiri. Mitra Usaha Bandeng Presto yang tergabung dalam Paguyuban Ulam Raos Sejahtera merupakan pelaku Usaha Mikro, Kecil dan Menegah (UMKM). Peraturan Pemerintah No.23 Tahun 2018 berisi tentang tarif pajak bagi UMKM yaitu sebesar 0,5% dari peredaran usaha. Tahun 2021 Pemerintah mengeluarkan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) yang mulai berlaku tahun 2022 untuk memperbaharui peraturan yang sudah ada sebelumnya. Salah satu pembaharuan peraturan terkait UU HPP adalah fasilitas batasan penghasilan bruto tidak kena pajak untuk UMKM Orang Pribadi hingga Rp500.000.000 (lima ratus juta rupiah) setahun dan NIK KTP yang berubah menjadi NPWP serta laporan SPT Tahunan yang melampirkan Pembukuan Pajak. Permasalahan yang dihadapi Mitra adalah ketidaktahuan tentang perubahan dan pembaharuan peraturan tersebut serta ketidaktahuan dalam menyusun Pembukuan Pajak. Tujuan pelaksanaan Pengabdian kepada Masyarakat ini adalah memberikan pengetahuan terkait peraturan tersebut sehingga Mitra mampu memenuhi kewajiban perpajakannya sesuai perubahan dan pembaharuan peraturan yang berlaku serta mampu menyusun Pembukuan Pajak. Metode pelaksanaan kegiatan ini adalah sosialisasi teoritis dan pendampingan praktis menghitung, menyetor dan melapor pajak serta membuat pembukuan pajak. Waktu pelaksanaan hari kamis tanggal 25 Mei 2023, lokasi Gedung O Pascasarjana Universitas Semarang. Peserta sosialisasi yang hadir berjumlah 15 orang dari anggota paguyuban. Capaian kegiatan pengabdian ini adalah pengetahuan mitra terhadap peraturan pajak khususnya UU HPP terkait UMKM meningkat, dilihat dari hasil kuisioner, mitra memahami materi yang disampaikan, narasumber memberikan materi sesuai kebutuhan mitra, kegiatan PkM sangat bermanfaat bagi mitra, tim pelaksana PkM mampu menyiapkan dan melaksanakan dengan baik, fasilitas sarana dan prasarana dapat menunjang kegiatan dengan baik, serta setiap pertanyaan dan masalah mitra mampu ditindaklanjuti dengan baik oleh narasumber.]]>
