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The Reveal of Organizational Culture in Big Data-Based Organizations Setyowati, Ani; Widyakto, Adhi; Hanifah, Risti Ulfi
Management Analysis Journal Vol 10 No 4 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i4.50934

Abstract

The key success of an organization's business cannot be separated from the culture that develops in organization. Therefore, organizational culture as a set of values and rules plays very important to build organizational identity. Organizational culture can be designed through the technology which applied in the organization, because technology can be shaped the organizational structure. The purpose of this study is to reveal how far the organizational culture in an organization based on big data technology are formed. This analyzed uses the phenomenological method, focused in electric power services company, precisely at PT. Serkolinas. Data analysis was obtained through field observations and a number of unstructured interviews with a number of eight informants. The results showed that organizational culture can be formed through the technology applied in the organization. Technology as a suggestion in facilitating activities to encourage the perception and behavior of organizational members into a new symbol expressed in daily activities to support of organizational goals..
Profitability To Stock Returns Widyakto, Adhi; Lestari, Rohmini Indah; Hanifah, Risti Ulfi
Journal of Economic Education Vol 10 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v10i2.52211

Abstract

The current growth of the capital market is accompanied by the growth of the stock market which continues to be in demand by investors as well, as can be seen from the information on the IDX which shows that stocks that are included in sharia are facing an increase. An investor wants to carry out analysis to make investment decisions. This analysis is technical in nature as well as fundamental. One of the fundamental analysis is the analysis of profitability ratios issued by the industry. Good monetary performance are going to be information that's used as a positive signal by investors, as a result of industries that have sensible financial performance can offer a lot of edges for investors. the aim of this analysis is to look at and analyze the profit variables of stock returns on the IDX for the 2016-2020 period. The population of this research is an industry listed on the IDX. This research uses illustration criteria, we get illustrations from 40 industries listed on the IDX for the 2016-2020 period and publish information on annual financial reports on the IDX that are needed throughout the research. The variables employed in this analysis are EPS, ROE, ROA, dimensions as management variables, and stock returns as the dependent variable. The results of this research show that investors in the Indonesia Stock Exchange (IDX) view the profitability ratio as a signal for making investment decisions. Variable dimensions may be used as management variables used in this analysis. Profitability ratios taken by investors are ROA, EPS. So it must be a special attention for industries
Pendampingan Penyusunan Aplikasi Laporan Keuangan Badan Keswadayaan Masyarakat (BKM) Hanifah, Risti Ulfi; Yulianti, Yulianti; Iqbal, Mohamad
Jurnal Abdimas Vol 25, No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i2.33326

Abstract

BKM is a citizen institution whose emergence in the community is intended as a community organization that favors helping the needs of the community, especially those related to poverty. A BKM policy is carried out technically by the Managing Unit. UPK as a Financial Management Unit in charge of distributing finance to KSM through BKM decisions. The potential of BKM, while currently still struggling with economic issues. In BKM,  Dadi Mulya financial management unit gets some constraints that slow down performance. The main problems that exist occur in the accounting process in the preparation of financial statements and human resource management.Thus, the service team provides solutions or problem solving that is helping and accompanying BKM Dadi Mulya or UPK in presenting financial statements based on transaction documents or other related documents so that they become complete and complete financial statements in accordance with generally grateful financial accounting standards. As well as assisting using the application so as not to use manual recording to facilitate in the creation of financial statements. The participants who participated in this activity understood the management of application-based BKM financial statements well. After the completion of the event, interviews were conducted to all participants to evaluate the activities carried out by the service team. The results showed that most of the participants stated that they understood the material delivered by the speaker.
EFFECT OF SUSTAINABILITY DISCLOSURE PERFORMANCE INDICATORS ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A CONTROL VARIABLE Hanifah, Risti Ulfi; Wijayanti, Provita
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Master of Management, Faculty of Economics and Business, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.67-78

Abstract

Sustainability disclosure is a disclosure that can communicate to all stakeholders about economic, environmental, and social performance in realizing sustainable development goals. Stakeholder demands to meet the need for more transparent and accountable disclosure by organizations and pressures companies to collect, process, manage, and publish sustainability information. This will be reflected in a more accountable and transparent management of the cost of capital, which can affect the level of revenue management in the company's historical reports. The interesting question is the disclosure of sustainability with the level of profit management in the company over the company's more transparent revenue and the absence of profit manipulation practices carried out by management. The concept of discretionary accruals gives the understanding that management can manipulate accrual income and is usually used to achieve the desired income.This study aims to test empirical evidence regarding the influence of sustainability report indicators on profit management through discretionary accruals with company size as a control variable carried out on companies listed on the Indonesia Securities Exchange in 2018-2021. The samples in this study used non-financial companies with a total sample of 82 selected companies with purposive sampling techniques. This study used Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed using the WarpPLS 5.0 application.Based on the findings, it shows the importance of the role of sustainability reports in terms of each aspect in their influence on profit management. It was concluded that the sustainability report consisting of economic and social aspects has a positive effect on profit management, while the environmental aspect negatively affects profit management, profit management negatively affects the size of the company as a control variable.
A Zero Waste In Micro, Small And Medium Enterprises As A Model Of Increasing Income In The Framework Of Sustainable Business Hanifah, Risti Ulfi; Safitri, Candra -; Budiartono, Agung -
Journal of Economic Education Vol 12 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v12i1.77977

Abstract

The take-make-waste model is the dominant model of linear economic growth, assuming that natural resources are widely and unlimitedly available since their reconception during the industrial revolution. The environment is something that is very close to life based on the interaction of nature with society, even has a very wide scope as it develops. Zero waste is a philosophy that is used as a lifestyle to encourage the life cycle of resources, so that existing products can be reused more optimally. In order to prevent the use of materials that are difficult to decompose and overcome the large amount of waste left over from business, MSMEs can apply the concept of zero waste in increasing income. Very minimal education and unorganized management are one of the factors for the lack of awareness to apply a zero waste lifestyle in everyday life and sustainable business. The purpose of this study is to reveal the meaning of the zero waste approach to MSMEs as a model of increasing income in business sustainability. The research used is based on qualitative descriptive by collecting data, interviews, documenting the results of zero waste in the community, and looking at the potential for increasing MSME income. The results showed that the implementation of zero waste carried out by MSMEs can increase income. Waste in the form of patchwork can be reprocessed into handicrafts in the form of cellphone hangers, women's clothing in the form of dresses and wall crafts carried out by MSMEs Batik Laksmi Art Kampoeng Djaodhoel to produce use value. The proceeds from the sale of processed waste can increase the income of MSMEs actors. In addition, the level of awareness in MSME actors towards the environment is very high. Factors such as the potential for zero waste-based community waste treatment that can be applied by the surrounding community in a sustainable manner and the potential for providing a forum for economic activity in Kampoeng Djadhoel MSME activities.
Implikasi Peran Financial Technology Dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi Hanifah, Risti Ulfi; Rizkiana, Citra; Agusrina, Yohana; Sulistyawati, Ardiani Ika; Santoso, Aprih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1792

Abstract

  In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). This research took the object at PT Taspen (Persero) KCU Semarang. The purpose of this study is to find out how fintech is used in organizing and managing pension funds. This research is qualitative research, with research methods using interview techniques. There were 3 participants, consisting of financial head sector, customer service and human resource department. In testing data credibility, researchers use riangulation of data sources and trigulation of data collection techniques. The results of this study show that PT Taspen already has fintech application facilities that are used for retirees easily and can be applied properly, and there are facilities for visiting participants' homes for participants who are sick and cannot take pension funds. On the other hand, financial management using fintech has been implemented well and efficiently, so that financial transparency and accountability are well controlled and monitored. However, based on interviews in customer service, there are obstacles in the file that are not appropriate and there is a passive account attachment