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All Journal Monex: Journal of Accounting Research Jurnal AKSI (Akuntansi dan Sistem Informasi) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) DEDIKASI PKM Jurnal Inspirasi Binsis dan Manajemen PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING SmartComp
Suhasto, RB. Iwan Noor
Politeknik Negeri Madiun
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences

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Journal : Jurnal AKSI (Akuntansi dan Sistem Informasi)

 1   2 
ANALISIS PENGARUH KOMPETENSI, MOTIVASI, KEDISIPLINAN DAN KOMPENSASI TEHADAP KINERJA SUMBER DAYA MANUSIA MENGGUNAKAN ANALISIS PARTIAL LEAST SQUARE Suhasto, RB. Iwan Noor; Lestariningsih, Tri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 2, No 1 (2018)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.903 KB)

Abstract

Suatu keberhasilan perusahaan sangat dipengaruhi oleh kinerja karyawannya. Untuk mencapai keberhasilan itu diperlukanlah landasan yang kuat dari para karyawannya, diantaranya adalah kompetensi, motivasi, kedisiplinan dan komitmen. Bagi Politeknik Negeri Madiun, hal ini menjadi tantangan untuk memberikan bekal kepada mahasiswanya agar menghasilkan lulusan yang memenuhi standar kinerja dunia global. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, motivasi dan kedisiplinan terhadap komitmen dan kinerja SDM dari alumni Program Studi Komputerisasi Akuntansi Politeknik Negeri Madiun, sehingga dapat mengetahui tingkat keberhasilan pendidikan dan pelatihan yang diberikan selama mengikuti perkuliahan. Populasi dalam penelitian ini adalah seluruh alumni Program Studi Komputerisasi Akuntansi Politeknik Negeri Madiun yang lulus pada 2012-2015, sejumlah 325 orang. Disebabkan karena keterbatasan jarak dan waktu maka pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive random sampling, sehingga memperolah reponden sejumlah 124 orang. Data tersebut dikumpulkan dengan menggunakan kouesioner kepada para responden. Untuk menjawab permasalahan dalam penelitian dan pengujian hipotesis penelitian, maka digunakan teknik analisis Partial Least Square (PLS) dengan menggunakan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa 1) kompetensi berpengaruh terhadap komitmen, 2) motivasi berpengaruh terhadap komitmen, 3) kedisiplinan berpengaruh terhadap komitmen, 4) kompetensi berpengaruh terhadap kinerja, 5) motivasi berpengaruh terhadap kinerja, 6) kedisiplinan berpengaruh terhadap kinerja, dan 7) komitmen berpengaruh terhadap kinerja.
EFFECTIVENESS AND CONTRIBUTION OF REGIONAL TAXES FOR REGIONAL ORIGINAL INCOME IN EX-KARESIDENAN MADIUN Suhasto, RB. Iwan Noor; Widodo, Nova Maulud; Wibowo, Sundaru Guntur
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.373 KB) | DOI: 10.32486/aksi.v5i1.432

Abstract

The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results with very effective criteria, because of the effect given to the targets that want to was declared more than 100%. Local tax contributions can be concluded that regional tax contributions to indigenous revenue in the Western East Java region for three years contributed to the criteria of 20%-30% of the regional original revenue. The highest regional tax in the year 2015 ? 2017 is found by the Revenue Board of Kota Madiun. While the lowest level of regional tax contribution in 2015-2016 is on the local revenue board of Ngawi and in 2017 is on the Regional Revenue Board of Ponorogo.
The Implementation of Web-Based Financial Statements Application in Islamic Education Foundations Suhasto, RB. Iwan Noor; Anggraeny, Shinta Noor; Kirowati, Dewi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.749

Abstract

Islamic Education Foundation is a non-profit entity consisting of MA, MTs, Vocational Schools, Foundations, and Islamic Boarding Schools. This study aims for a web application that can be used in the financial data processing of the Al-Mujaddadiyyah Islamic Education Foundation replacing manually. The application is designed using the waterfall development method. The application was tested on several browsers and tested by the foundation consisting of the chairman of the foundation, the MTs admin, the MA admin, and the SMK admin. This application makes it easy in the process of reporting financial statements. The features contained in the application include administration management, donations, financial reports, student data, and employee data. Financial statements are divided into statements of financial position, activity reports, and cash flow statements.
The Implementation of Web-Based Financial Statements Application in Islamic Education Foundations Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 1 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.11

Abstract

Islamic Education Foundation is a non-profit entity consisting of MA, MTs, Vocational Schools, Foundations, and Islamic Boarding Schools. This study aims for a web application that can be used in the financial data processing of the Al-Mujaddadiyyah Islamic Education Foundation replacing manually. The application is designed using the waterfall development method. The application was tested on several browsers and tested by the foundation consisting of the chairman of the foundation, the MTs admin, the MA admin, and the SMK admin. This application makes it easy in the process of reporting financial statements. The features contained in the application include administration management, donations, financial reports, student data, and employee data. Financial statements are divided into statements of financial position, activity reports, and cash flow statements.
The Effectiveness and the Contribution of Regional Taxes for Regional Original Income in Ex-Karesidenan Madiun Iwan Suhasto; Nova Widodo; Sundaru Wibowo
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

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

Abstract

The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results with very effective criteria, because of the effect given to the targets that want to was declared more than 100%. Local tax contributions can be concluded that regional tax contributions to indigenous revenue in the Western East Java region for three years contributed to the criteria of 20%-30% of the regional original revenue. The highest regional tax in the year 2015 – 2017 is found by the Revenue Board of Kota Madiun. While the lowest level of regional tax contribution in 2015-2016 is on the local revenue board of Ngawi and in 2017 is on the Regional Revenue Board of Ponorogo.
Analisis Pengaruh Kompetensi, Motivasi, Kedisiplinan Dan Kompensasi Tehadap Kinerja Sumber Daya Manusia Menggunakan Analisis Partial Least Square Iwan Suhasto; Tri Lestariningsih
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 3 No. 1 (2018)
Publisher : Politeknik Negeri Madiun

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

Abstract

Suatu keberhasilan perusahaan sangat dipengaruhi oleh kinerja karyawannya. Untuk mencapai keberhasilan itu diperlukanlah landasan yang kuat dari para karyawannya, diantaranya adalah kompetensi, motivasi, kedisiplinan dan komitmen. Bagi Politeknik Negeri Madiun, hal ini menjadi tantangan untuk memberikan bekal kepada mahasiswanya agar menghasilkan lulusan yang memenuhi standar kinerja dunia global. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, motivasi dan kedisiplinan terhadap komitmen dan kinerja SDM dari alumni Program Studi Komputerisasi Akuntansi Politeknik Negeri Madiun, sehingga dapat mengetahui tingkat keberhasilan pendidikan dan pelatihan yang diberikan selama mengikuti perkuliahan. Populasi dalam penelitian ini adalah seluruh alumni Program Studi Komputerisasi Akuntansi Politeknik Negeri Madiun yang lulus pada 2012-2015, sejumlah 325 orang. Disebabkan karena keterbatasan jarak dan waktu maka pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive random sampling, sehingga memperolah reponden sejumlah 124 orang. Data tersebut dikumpulkan dengan menggunakan kouesioner kepada para responden. Untuk menjawab permasalahan dalam penelitian dan pengujian hipotesis penelitian, maka digunakan teknik analisis Partial Least Square (PLS) dengan menggunakan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa 1) kompetensi berpengaruh terhadap komitmen, 2) motivasi berpengaruh terhadap komitmen, 3) kedisiplinan berpengaruh terhadap komitmen, 4) kompetensi berpengaruh terhadap kinerja, 5) motivasi berpengaruh terhadap kinerja, 6) kedisiplinan berpengaruh terhadap kinerja, dan 7) komitmen berpengaruh terhadap kinerja.
BRI Syariah Stock Price Assessment Analysis Before and After the Merger Shinta Anggraeny; Iwan Suhasto; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.171

Abstract

This study aims to determine the valuation of BRI Syariah stock prices before the merger and after the merger. The assessment of stock prices in this study uses fundamental analysis, which is an analysis used to determine the condition of the company by studying matters relating to the basic conditions or fundamentals of a company both quantitatively and qualitatively. Stock price assessments can use five ratios, namely the determination of stock prices in this study using five ratios, namely Earning Per Share (EPS), Price Earning Ratio (PER), Price to BooK Value (PBV), Debt To Equity Ratio (DER), Return On Equity (ROE). The object used in this research is Bank Rakyat Indonesia Syariah (BRIS), which is one of the state-owned Islamic banks which has been merged by the Ministry of SOEs. The results showed that the EPS value at the end of 2020 was 25.05, while in the first quarter of 2021 it fell to 18.08 and in the second quarter of 2021 it rose significantly to 36.00. The PER value at the end of 2020 was 89.80, while in the first quarter of 2021 it was 126.66 and in the second quarter of 2021 it fell significantly to 63.89. The PBV value tends to have a fairly stable change. At the end of 2020 it had a value of 4.09, while in the first quarter of 2021 it was 4.18 and in the second quarter of 2021 it was 4.05. The DER value also has a stable change and is still in a fairly high range of DER values. At the end of 2020 it has a value of 9.60, in the first quarter of 2021 it is worth 9.42 and in the second quarter it is 9.59. The ROE value at the end of 2020 had a value of 5.03, then in the first quarter of 2021 it rose to 14.42 and in the second quarter of 2021 it fell back to a value of 9.59.
Analysis of Earnings Management in Cosmetics and Household Sub-Sector Companies Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.189

Abstract

Every company was founded with the aim of making a profit and maximizing the company's wealth. This study aims to determine the company's earnings management. Earnings management is an option used by company managers in meeting the company's needs in terms of improving performance by regulating company profits for a certain period. Profit is an important component in performance appraisal. The financial report contains a description of management's performance which then becomes the basis for determining investment. The object of research is the cosmetics and household needs sub-sector companies listed on the IDX. The method used as the basis for calculating earnings management is using the Healy model in the 2015-2019 financial statements. The Healy model is a fairly simple earnings management calculation model performed by comparing the average total accruals divided by the total accruals of the previous period. The data used is secondary data obtained from the IDX official website. Data collection techniques in this study using literature study. The data analysis technique used begins with collecting data in the form of financial statements and calculating descriptive accruals. The calculation results are used as the basis for earnings management analysis.
Synergy Improves Literature and Inclusion Indonesian Islamic Bank Dewi Kirowati; Iwan Suhasto; Shinta Anggraeny
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.426

Abstract

Based on OJK data, the literacy index ranges from 8.93% or far below the conventional bank index, which is 38.03%. Meanwhile, the Islamic financial inclusion index only reached 9.1% or below the conventional bank index of 76.19%. Low financial literacy results in the development of the stock market of the Islamic financial services industry being relatively small, which is only 9.9% of the assets of the national financial industry. Therefore, by looking at the literacy and inclusion index problem of Bank Syari^ah Indonesia, in this study the researcher aims to find out what synergy is being done in increasing financial literacy and inclusion of Bank Syari^ah Indonesia. The type of research used is qualitative research, using descriptive methods. In this research, the data collection technique used is observation and literature study and the data presented in descriptive form without being processed by data reduction analysis techniques, data presentation, and drawing conclusions. This research is expected to provide information about the synergy to increase financial literacy and inclusion at Bank Syari’ah Indonesia.
Application of Pension Fund and Jubilee (Case Study of PG Rejo Agung Baru Madiun) Iwan Suhasto; Shinta Anggraeny; Dewi Kirowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.427

Abstract

PG Rejo Agung Baru Madiun is a sugar factory managed by PT PG Rajawali I, a subsidiary of state-owned agribusiness PT Rajawali Nusantara Indonesia (RNI). PG Rejo Agung Baru has several sections, one of which is HR and General Affairs. The HR and General Affairs department handles matters relating to employees which include employee salaries, employee pension funds, jubilees, promotions, employee recruitment and so on. Companies need information relating to employees quickly and accurately to make a decision. Decision making is something that is very vital in the company. This study aims to design and build a web-based application for calculating pension and jubilee funds. This application for calculating pension and jubilee funds was created to solve the problems faced by the HR and General Department, namely the manual processing of employee data. The pension and jubilee fund application can increase the efficiency of the pension and jubilee calculation because the admin does not need to do the calculations manually, besides that this application can also help reduce the risk of human error in the process of calculating age, salary, severance pay, pension benefits, taxes and jubilee. The report generated from this application has a consistent format so as to support the process of managing pension funds and jubilee consistently
Co-Authors Abdullah, La Ode Amir, Vaisal Anggraeny, Shinta Noor Anggraey, Shinta Noor Cahyaningdyah, Permatasari Christanti, Yana Dwi Fikria, Ainun Halleina Rejeki Putri Hartono Hamim Tohari Khasanah, Alif Fidyah Noor Kirowati, Dewi Koerniawan Wibawa Kumalawati, Lely Lestariningsih, Tri Mashitoh Nita Kumalasari Nova Widodo Pandowo, Hedi Prasaja, Mukti - Rahmawati, Ulfa Rosyida Nurul Anwar Shinta Anggraeny Subekti, Gemelthree Ardiatus Sugiharto Sugiharto, Sugiharto Sundaru Wibowo Vaisal Amir Wibawa, Koerniawan Dwi Wibowo, Sundaru Guntur Widodo, Nova Maulud Yana Dwi Christianti Yana Dwi Christianti