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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Fokus Ekonomi Valid Jurnal Ilmiah Jurnal Ilmiah Akuntansi Kesatuan Society: Jurnal Pengabdian Masyarakat
Kartika, Shinta Eka
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS PROSES PENERIMAAN SISTEM INFORMASI iCons DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL PADA KARYAWAN PT.BANK NEGARA INDONESIA (PERSERO) TBK. DI KOTA SEMARANG Kartika, Shinta Eka
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

Abstract

Penelitian ini termotivasi untuk menganalisis penerimaan SistemInformasi iCons pada karyawan PT. Bank Negara Indonesia (persero) Tbk. diKota Semarang dengan menggunakan Technology Acceptance Model (TAM).Penggunaan model TAM didasarkan pada kenyataan bahwa sejauh ini TAMmerupakan sebuah konsep yang dianggap paling baik dalam menjelaskanperilaku user terhadap sistem teknologi informasi baru. Untuk membuktikansecara empiris perilaku user atas perubahan Sistem BOSS ke Sistem iCons diPT. Bank Negara Indonesia (Persero) Tbk Kota Semarang. Populasi  penelitian ini adalah seluruh karyawan PT. BankNegara Indonesia (persero) Tbk yang ada dikota Semarang. Penentuan sampeldilakukan dengan proportional sampling yaitu metode pengambilan sampelsecara proporsional berdasarkan sub populasi. Pengambilan sampel denganmenggunakan teknik proportional sampling dilakukan karena populasi dalampenelitian ini menyebar di kantor-kantor cabang di seluruh Semarang yangmeliputi Kantor Wilayah 05, Cabang Semarang, Cabang Karangayu danCabang Undip. Analisis data dilakukan dengan SEM (Structural EquationModelling) dengan software AMOS (Analysis of Moment Structure).Hasil penelitian ini membuktikan hanya 8 hipotesis diterima dari total 16hipotesis yang diajukan. Hanya pada hubungan berikut yang terbukti signifikan:a) identification dengan perceived ease of use, b) compliance dengan perceivedease of use, c) self efficacy dengan perceived ease of use, d) self efficacy denganperceived usefulness, e) identification dengan perceived usefulness, f)identification dengan perceived attitude, g) compliance dengan attitude, h)perceived usefullnes dengan attitude. Hal ini membuktikan bahwa proses transisiperubahan sistem BOSS ke sistem iCons tidak sepenuhnya dapat dijelaskan olehTechnology Acceptance Model
Analisis Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Lombok Utara Kartika, Shinta Eka; Sutianingsih, Sutianingsih; Widowati, Widowati
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.411

Abstract

This study aims to determine the level of growth, effectiveness, contribution, and prediction of revenue (PAD) in North Lombok Regency. The data collection technique uses documentation, namely data on regional retribution and PAD for the years 2014-2019. Data analysis using descriptive analysis. The results show that the growth of regional retribution has increased in 2014 and 2015 by 76.3 percent and 72 percent, respectively. Meanwhile, in 2016-2019, the realization of regional retribution decreased by 56.4 percent, 9 percent, 4.7 percent and 55.3 percent respectively. The level of effectiveness of the collection of regional retribution in 2014 was 114.4 percent (very effective). Meanwhile, in 2015 and 2016, respectively 89.1 percent and 88.2 percent (less effective). And in 2017, 2018 and 2019 respectively 66.9 percent, 74 percent and 39.9 percent or included in the ineffective category. The contribution of regional retribution to PAD in 2014-2019 was 16.82 percent (not good), 22.83 percent (good enough), 7.88 percent, 6.16 percent, 6.76 percent and 2.69 percent respectively (not very good). The prediction of regional retribution for 2020-2022 is obtained by an average revenue for three years, namely IDR 19,474,844,122 or there will be an average increase of 33 percent per year. Meanwhile, the PAD prediction obtained an average revenue of IDR 342,948,257,802 or there will be an average increase of 33 percent per year.
TINGKAT PEMAHAMAN DAN KESIAPAN PELAKU UMKM DI KOTA MATARAM DALAM IMPLEMENTASI SAK EMKM Kartika, Shinta Eka; Puspaningrum, Diah Ayu; Widowati, Widowati
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.772 KB) | DOI: 10.35794/emba.v9i1.32538

Abstract

Abstrak: Penelitian ini bertujuan menganalisis tingkat pemahaman dan kesiapan pelaku usaha mikro, kecil, dan menengah (UMKM) di Kota Mataram dalam mengimplementasikan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam pelaporan keuangannya. Teknik pengumpulan data melalui penyebaran kuesioner dan dokumentasi. Sampel penelitian berjumlah 100 pelaku UMKM di Kota Mataram dengan teknik sampling dengan aksidental. Teknik analisis data menggunakan analisis deskriptif. Hasil penelitian memberikan bukti bahwa tingkat pemahaman pelaku UMKM di Kota Mataram dalam mengimplementasikan SAK EMKM dalam pelaporan keuangannya berada pada kategori cukup paham. Artinya pelaku UMKM di Kota Mataram memiliki pemahaman yang cukup dalam hal pengukuran, asumsi dasar dan penyajian laporan keuangan. Sedangkan tingkat kesiapan pelaku UMKM di Kota Mataram dalam mengimplementasikan SAK EMKM dalam pelaporan keuangannya berada pada kategori tidak siap. Pelaku UMKM di Kota Mataram tidak memiliki catatan transaksi berbasis akrual, tidak ada pemisahan antara keuangan perusahaan dengan keuangan pribadi, dan tidak memiliki sumber daya manusia yang ahli di bidang akuntansi.Kata Kunci : Tingkat Pemahaman, Kesiapan, SAK EMKM Abstract: This study aims to analyze the level of understanding and readiness of micro, small and medium enterprises (MSMEs) in Mataram City in implementing Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in their financial reporting. Data collection techniques through distributing questionnaires and documentation. These samples included 100 MSMEs in Mataram with the accidental sampling technique. Data were analyzed using descriptive analysis. The results of the study provide evidence that the level of understanding of MSMEs in Mataram in implementing SAK EMKM in its financial reporting in the category quite understand. This means that MSMEs in Mataram have sufficient understanding in terms of measurement, basic assumptions and presentation of financial statements. While the level of preparedness of MSMEs in Mataram in implementing SAK EMKM in its financial reporting in the category is not ready. MSMEs in Mataram has no records accrual-based transactions, there is no separation between the finance company with personal finance, and does not have a human resources expert in the field of accounting.Keywords: Level of Understanding, Readiness, SAK EMKM
IMPLEMENTATION OF PSAK 69 ON SHEEP BIOLOGICAL ASSET AGRICULTURAL PRODUCTS (CASE STUDY AT KUNDORI FARM, BUGEN, SEMARANG) Setyowati, Ani; Kartika, Shinta Eka; Widayat, Guruh Mulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.269-277

Abstract

This research aims to explore how accounting is treated for assets related to the biological activities of livestock businesses. The next aim of this research is to explore the management of sheep's biological assets as an agricultural product in relation to its activities as a cultivation tool for producing agricultural products or as a means of generating income that can be resold for its use. PSAK 69 is a regulation approved by the Financial Accounting Standards Board since 2018. PSAK 69 regulates that biological assets or agricultural products are recognized when they meet several of the same criteria as the asset recognition criteria. Assets are measured at initial recognition and at the end of each financial reporting period at fair value less costs to sell. The research was conducted at the Kundori farm which is located in the Bugen area, Semarang. The research method uses descriptive qualitative methods. The results of research conducted during field observations show that the application of PSAK 69 to the transformation activities of sheep biological assets at Kundori Farm has not been carried out inclusively due to limited knowledge of livestock managers in presenting financial reports in accordance with PSAK 69. In addition, animals are cultivated to produce agricultural products. and sell as additional income.
Weight Training or Be a Burden Christiana, Metta; Muhaimin, Ahmad; Puspitasari, Wahyu; Kartika, Shinta Eka
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2025): September
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i5.674

Abstract

Sarcopenia is a condition characterized by decreased muscle mass and strength, characterized by a decline in physical ability, beginning around the age of 40 due to the aging process. A significant number of residents of Bangetayu Wetan Village, 5,694 people, are over 40 years old and experience various physical complaints such as knee pain, back pain, fatigue, muscle and joint stiffness, physical weakness, obesity, high blood sugar, blood pressure, cholesterol, and so on.Residents of Bangetayu Wetan Village are unaware that one of the risk factors for these complaints is muscle mass loss, or sarcopenia. One effective way to prevent and manage sarcopenia is through regular weight training.This community service activity aims to provide knowledge about sarcopenia and how to manage it through weight training. The expected benefit of this activity is that residents of Bangetayu Wetan Village over 40 will be able to identify and address their health problems.
Co-Authors Christiana, Metta Muhaimin, Ahmad Puspaningrum, Diah Ayu PUSPITASARI, WAHYU Setyowati, Ani Sutianingsih, Sutianingsih Widayat, Guruh Mulia Yundari, Yundari