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PENGARUH FINANCIAL SATISFACTION DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL INTERVENING SAAT TERJADI WABAH COVID-19 PADA PEGAWAI PT. JASA TIRTA ENERG Eko Santoso; Arisyahidin; Eka Askafi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.43 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.951

Abstract

The purpose of this study was to determine the effect of Financial Satisfaction andFinancial Knowledge on Financial Behavior with Locus of Control as anintervening variable. The population of this research is the employees of PT. JasaTirta Energi has 108 employees and a sample of 85 employees is calculated basedon the slovin formula. This study uses a quantitative approach with data collectionmethods using a questionnaire. Data analysis techniques using descriptiveanalysis and inferential analysis with the help of Smart PLS program. Based onthe results of the study it can be concluded that; (1) financial satisfaction has aninfluence on the locus of control, (2) financial knowledge has an influence on thelocus of control, (3) financial satisfaction has no effect on financial behavior, (4)financial knowledge has no influence on financial behavior, (5) locus of controlhas an influence on financial behavior, (6) financial satisfaction indirectly directlyaffect financial behavior through locus of control as an intervening variable, (7)financial knowledge indirectly affects financial behavior through locus of controlas an intervening variable.
Komparatif Model Stern Stewart, Sharpe, Treynor, dan Konvensional (Analisis Sensitifitas Kinerja Keuangan terhadap Harga Saham) Arisyahidin HS; Edi Subiyantoro
Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2005)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v5i2.29

Abstract

This research is intently to examines the effects of performance measurement Stern Stewart, Sharpe, Treynor, and Conventional model on the stock price of the go-public enterprises at JSX. The purposive sampling which based on several judgement criterion or judgement sampling produces 86 samples on data period 1999 – 2003. This choice of data period is to make a best model as representative of good ecomonic condition where the economic condition of Indonesia on the past year (1996 – 1998) is not normal as an excess of economics crisist, and eliminating bias analysis as a concequences of nonnormal economic condition. For example on that periode, the risk free rate (SBI) on 20,00% - 70,81%, and average ROIs of the firms were negative until the end of 2000. Multiple regression analysis is used for final testing of hypotesises, produces conclusion that three models of performance measurement statistically and significantly correlate to the stock price, and the change variability of the stock price can be explained by the change variablity of these independent variables. With the results that alteration of financial performance significantly can be used to predict the alteration of the price of stock. The result of this research also describe partial conclusion that measurement model of performance (Stern Stewart, Sharpe, and Conventional) are used by investor as a strategic information, except the Treynor model is not significant.
Analisis Partisipasi Dan Gaya Kepemimpinan Terhadap Intention To Stay Dan Kinerja Pegawai Di Dinas Pendidikan Kabupaten Nganjuk Anita Pradnasari Dewi; Arisyahidin Arisyahidin
Otonomi Vol 21 No 1 (2021): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v21i1.1603

Abstract

The purpose of this study was to determine the effect of participation and leadership style on intention to stay and employee performance at the Nganjuk Regency Education Office, to determine the effect of participation on intention to stay and employee performance in the Nganjuk Regency education office and to determine the effect of leadership style on intention to stay and employee performance at the Nganjuk District Education Office. The population in this study were 65 employees of the Nganjuk Regency Education Office. In this study, the sample that will be used is a number of populations, as many as 60 employees of the Nganjuk District Education Office. The method of analysis used in this research is multiple linear analysis model. The results showed that participation and leadership style had an effect on Intention to Stay in the Nganjuk District Education Office simultaneously.There was a partial influence between participation on Intention to Stay and there was a partial influence between participation on employee performance.
Analisis Tarif Rumah Sakit Terhadap Kualitas Pelayanan Pasien Umum dan Pasien BPJS di Rumah Sakit Muhammadiyah Ahmad Dahlan Kota Kediri Yohana Nilasari; Arisyahidin Arisyahidin; Eka Askafi
Otonomi Vol 21 No 2 (2021): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v21i2.2064

Abstract

The hospital of Muhammadiyah Ahmad Dahlan Kediri is a place that gives the service to individual’s health with hospitalized service, regular service and emergency service. The Hospital of Muhammadiyah Ahmad Dahlan Kediri is a hospital with class C that has capacity 205 beds. Bed Occupational Rate (BOR) for 4 years lately is around 52,5%. The operational expense of hospital is totally from the patients so that the position of customer is very important. This research Design Uses Correlational Analysis Survey Design by approaching Cross Sectional. It uses the population of all for long hospitalized patients that had got service in Hospital of Muhammadiyah Ahmad Dahlan Kediri, and their number is 125 patients with 55 patients as the sample, it is taken by using the technique of purposive sampling. The collection of Data uses the questioner. The data of Research was analyzed by Moderated Regression Analysis Test. there are 3 variables that become research material, from the 3 variables studied, there are a total of 23 question items. From each question item, both independent and dependent, it turned out to have a correlation probability value below 0.005 or the Service research variable data (X), General patient satisfaction (Y1) and BPJS patient satisfaction (Y2) at Muhammadiyah Ahmad Dahlan Hospital, Kediri City were declared valid. . From the results of the questionnaire obtained after being processed, it can be seen from the highest average value obtained in empathy from service providers, which is 3.69 which means the attitude of nurses and doctors is good when responding to questions from patients' families and hospital visitors. While the lowest average is 2.85, which is from the time of the doctor's examination according to the schedule. This explains that many patients are dissatisfied with the doctor's schedule for not being on time. There are two kinds of service rates at the Muhammadiyah Ahmad Dahlan Hospital, Kediri City, which results in differences in treatment for general patients and BPJS patients who seek treatment at Muhammadiyah Ahmad Dahlan Hospital, Kediri City. There is an effect of service rates on general patient satisfaction and BPJS patients at home. Muhammadiyah Hospital Ahmad Dahlan, Kediri City. Although there are differences in treatment and service, there are differences in satisfaction between general patients and BPJS patients at the Muhammadiah Ahmad Hospital. Dahlan, Kediri. Not too significant.
Analisis Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Morald Hazard Sebagai Variabel Moderating Studi Kasus Pada PT Nindya Karya (Persero) Mo Syaroni; Arisyahidin Arisyahidin
Otonomi Vol 20 No 2 (2020): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v20i2.1258

Abstract

Adapun yang menjadi tujuan dalam penelitian ini adalah 1) untuk mengetahui pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 2) untuk mengetahui pengaruh komitmen organisasi terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 3) untuk mengetahui pengaruh morald hazard terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 4) untuk mengetahui pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan komitmen organisasi sebagai variabel moderating pada PT. Nindya Karya (Persero), 5) untuk mengetahui pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan morald hazard sebagai variabel moderating pada PT. Nindya Karya (Persero). Dalam penelitian ini penulis menggunakan metode penelitian asosiatif kausal dengan pendekatan korelasi dimana pada penelitian ini berusaha untuk menjawab pertanyaan yang menyangkut sesuatu pada saat berlangsungnya proses riset yang dapat memberikan informasi yang mutakhir dengan menggunakan pendekatan korelasi yang dirancang untuk mengetahui hubungan antara dua variabel atau lebih yang berbeda, dimana akan dapat diketahui besar kontribusi variabel – variabel bebas terhadap variabel terikatnya serta besarnya arah hubungan yang terjadi. Hasil penelitian dalam penelitian ini yaitu : 1) partisipasi penyusunan anggaran berpengaruh signifikan terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 2) Komitmen organisasi berpengaruh signifikan terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 3) Morald hazard tidak berpengaruh signifikan terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 4) Komitmen organisasi tidak dapat memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada PT. Nindya Karya (Persero), 5) Morald hazard dapat memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada PT. Nindya Karya (Persero).
Pengaruh Struktur Modal, Kinerja Keuangan Terhadap Mva Pada Perusahan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Eva Widiarti; Arisyahidin Arisyahidin
Otonomi Vol 20 No 1 (2020): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v20i1.1247

Abstract

This study aims to analyze the effect of leverage, liquidity, and profitability on market value added. There are 25 companies manufacturing consumer goods industry sectors listed on the IDX that were used as samples during the 2016-2018 period. Sampling technique used in this research is purposive sampling. Furthermore, statistical tests are used in data analysis and Hypothesis testing is multiple linear regression. The independent variable consists of DER (dedt to equity ratio), CR (Current Ratio) and ROA (Return on assets). While the dependent variable used is market value added (MVA). The results show that only returns assets (ROA) have a significant and positive impact on market value added (MVA). Meanwhile, leverage ratio (DER) and liability ratio (CR) do not show a significant effect on MVA.
Analisis Peran Aplikasi Sistem Keuangan Desa (Siskeudes) Terhadap Akuntanbilitas Dan Transparansi Guna Meningkatkan Kualitas Laporan Keuangan Desa Di Kabupaten Kediri Indari Umayah; Arisyahidin Arisyahidin; Nisa Mutiara
Otonomi Vol 22 No 1 (2022): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v22i1.2406

Abstract

This study aims to analyze the effect of the role of the Village Financial System Application (SISKEUDES) on accountability and on transparency in order to improve the quality of village financial reports in Kediri Regency. This study uses secondary data with a sample of 185 villages. Data analysis used SPSS analysis. This type of research is quantitative research by distributing questionnaires/questionnaires via google form to villages in the district of Kediri. The sample selection technique was carried out by purposive sampling method and obtained as many as 185 samples from 343 villages that matched the criteria. This study uses simple linear regression. The results showed that the Role of the Village Financial System Application (SISKEUDES) had a positive and significant effect on accountability and also on transparency in order to improve the quality of village financial reports.
Analisis Perencanaan Dan Pelaksanaan Anggaran, Sumber Daya Manusia, Pengadaan Barang Jasa Dan Lingkungan Birokrasi Terhadap Penyerapan Anggaran Di Kabupaten Kediri Indah Purwati; Arisyahidin Arisyahidin; Abu Talkah
Otonomi Vol 21 No 2 (2021): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v21i2.2046

Abstract

Absorption of local government budgets is the accumulation of budget absorption carried out by each Institution, and can be one of the indicators in assessing the financial management performance of a region, because through the level of budget absorption it can be seen the description or performance and capabilities of a region. The region implements and is responsible for every planned activity. Budget absorption in Kediri Regency during the 2016 - 2020 period reached the range of 81.68% - 88.79%. This study aims to identify and analyze the factors that are considered dominant in influencing budget absorption in Kediri Regency, namely budget planning and implementation, human resources, procurement of goods and services, and the bureaucratic environment. Sources of data in the form of primary data and secondary data. Primary data in the form of questionnaires were distributed based on purposive random sampling to 15 institutions with the largest budget in Kediri Regency. The research method used is quantitative using Multiple Linear Regression Analysis. This study uses 5 (five) independent variables, namely budget planning (X1), budget execution (X2), human resources (X3), procurement of goods and services (X4), bureaucratic environment (X5), and 1 (one) dependent variable. . variable. namely budget absorption (Y). The results showed that the five independent variables simultaneously had a positive effect on budget absorption. Partially, the variables of budget planning, budget execution, human resources and procurement of goods and services have a positive effect on budget absorption, while the bureaucratic environment variable has a negative effect on budget absorption. Partially, the variable that has the most dominant influence on budget absorption is the Procurement of Goods and Services. Overall, the magnitude of the influence of budget planning, budget execution, human resources, procurement of goods and services and the bureaucratic environment on budget absorption is explained by the determination value of 41%, while 59% is influenced by other factors outside the study
Pengaruh Pengawasan, Motivasi, Dan Kedisiplinan Kerja Terhadap Kinerja Pegawai Pada Dinas Perindustrian Dan Perdagangan Kabupaten Tulungagung Eko Retnoningsih; Arisyahidin Arisyahidin; M. Naim Musafik
Otonomi Vol 20 No 1 (2020): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v20i1.1224

Abstract

Manusia di dalam kehidupannya tidak pernah hidup sendiri, akan tetapi manusia selalu berkelompok dengan sesamanya karena manusia tidak dapat memenuhi sendiri kebutuhannya. Sebagian besar kebutuhan manusia hanya dapat dipenuhi melalui bantuan orang lain. Penelitian ini bertujuan: (1) Menganalisis pengaruh pengawasan, motivasi, dan kedisiplinan kerja terhadap kinerja pegawai secara individu pada Dinas Perindustrian dan Perdagangan Kabupaten Tulungagung. (2) Menganalisis pengaruh pengawasan, motivasi, dan kedisiplinan kerja terhadap kinerja pegawai secara bersama-sama pada Dinas Perindustrian dan Perdagangan Kabupaten Tulungagung. (3) Menganalisis variabel pengawasan, motivasi, dan kedisiplinan kerja, yang memiliki pengaruh paling dominan terhadap kinerja pegawai secara bersama-sama pada Dinas Perindustrian dan Perdagangan Kabupaten Tulungagung. Penelitian ini menggunakan metode analisis kuantitatif yaitu analisis terhadap data yang telah diberi skor sesuai dengan skala pengukuran yang telah ditetapkan dengan menggunakan formula-formula statistik. Analisis yang digunakan terhadap data yang berwujud angka-angka. Sedangkan teknis analisis data menggunakan: (1) analisis statistic deskriptfi, (2) uji asumsi klasik (multikolinearitas, normalitas, liniearitas, dan analisis statistic inferensial). Hasil penelitian menunjukkan bahwa: (1) Penggaruh pengawasan, motivasi, dan kedisiplinan kerja mempunyai pengaruh yang signifikan terhadap kinerja pegawai Dinas Perindustrian dan Perdagangan Kabupaten Tulungagung. (2) Faktor-faktor pengawasan, motivasi, dan kedisiplinan kerja secara bersama-sama mempunyai pengaruh yang signifikan terhadap kinerja pegawai pada Dinas Perindustrian dan Perdagangan Kabupaten Tulungagung. (3) Variabel kedisiplinan kerja mempunyai pengaruh yang paling dominan terhadap kinerja pegawai.
Analisis Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Pengembangan Organisasi Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Tulungagung Diana Widiasari; Abu Talkah; Arisyahidin Arisyahidin
Otonomi Vol 20 No 2 (2020): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v20i2.1307

Abstract

Seorang pemimpin organisasi harus mengerti dan wajib tahu seperti apa saja lingkungan kerja yang baik agar dapat membuat organisasinya berjalan denganbaik karyawan bekerja optimal sehingga produktifitas yang dihasilkannya tinggi dan bisa mempengaruhi pengembangan organisasi. Penelitian ini bertujuan: (1) Menganalisis pengaruh gaya kepemimpinan dan lingkungan kerja secara bersama-sama terhadap pengembangan organisasi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Tulungagung. (2) Menganalisis pengaruh gaya kepemimpinan secara individu terhadap pengembangan organisasi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Tulungagung. (3) Menganalisis pengaruh lingkungan kerja secara individu terhadap pengembangan organisasi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Tulungagung. Penelitian ini menggunakan metode analisis kuantitatif yaitu analisis terhadap data yang telah diberi skor sesuai dengan skala pengukuran yang telah ditetapkan dengan menggunakan formula-formula statistik. Analisis yang digunakan terhadap data yang berwujud angka-angka. Sedangkan metode analisis data menggunakan: (1) analisis statistic deskriptfi, (2) uji asumsi klasik, dan (3) analisis statistic inferensial. Hasil penelitian menunjukkan bahwa: (1) Gaya kepemimpinan dan lingkungan kerja secara bersama-sama mempunyai pengaruh yang signifikan terhadap pengembangan organisasi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Tulungagung. (2) Gaya kepemimpinan secara individu mempunyai pengaruh yang signifikan terhadap pengembangan organisasi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Tulungagung. (3) Lingkungan kerja secara individu mempunyai pengaruh yang signifikan terhadap pengembangan organisasi pada Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Tulungagung.
Co-Authors Aang Dwi Saputro Abu Talkah Abu Talkah Abu Talkah Abu Talkah Abu Talkah Adhalifatu, Adhalifatu Agus Setiawan Agus Triwanto Ahamad, Abdul Hadi Bin Ahmad Muzakki Alfaqih Ahmad Syaifudin Zuhri Akhmad Hery Setyadi Allanda, Mohammad Reza Anita Pradnasari Dewi Anneke Novia Anggraini Arief Andi Wijaya U.D. Arovia Devi Cahyanti Arum Cahya Kusuma Aswahyuddin H Atik Trisnaningsih Atik Trisnaningsih Azizah, Luluk Azmi, Shamad Hasanul Baehaki, Imam Bahiyya, Faridatul Bakti, Setia Kurniawan Bambang Dwi Handoyo Daroini, Ahsin Dewi Virgiaswari Diana Widiasari Edi Subiyantoro Efilia, Sandia Eka Eka Askafi Eko Retnoningsih Eko Santoso Esti Widasih Eva Kartikasari Eva Widiarti Feriana Binti Rahmawati Fina Fitriani Hastuti, Sri Wahyuni Mega Hery Purwanto Ilham Imaduddin Ilham Imaduddin Ilhamsyah Ilhamsyah Imam Baehaki Indah Purwati Indari Umayah Indarti, Ratih Dewi Karina Oktaviani Khafifi, Imam Khakam Kusprihandini Kusprihandini Kustiningrum, Brigifa Kusuma, Marhaendra Lila Fristinaningrum Luklukah, Binti Lutfianan Nur Azizah Luthfiana, Ainul M. Fuad Hasan M. Naim Musafik M. Nuruddin Umar Mahardhika, Ginanjar Galang Mega Hastuti, Sri Wahyu Melany Pilatusalim Mimin Dwi Jayanti Mo Syaroni Mohammad Naim Musafik Mohammad Naim Musyafik Muawanah Muawanah Mujiono, Bambang Mukarromah, Niswatul Mulyaningtyas, Ratna Dewi Mutiara*, Nisa Mutiara, Nisa Nasrudi, Nasrudi Nevia Octi Nilasari Nisa Mutiara Nufus, Farazia Hayatu Nunes, Mariano Nurul Latifah Peni Wulandari Puspitaningrum, Yuliawati R, Deby Santyo Rahmawati, Feriana Binti Rani Rachmawati Ratna Dewi Mulyaningtiyas Reti Nurhabibah Richa Rochmani Rusandy, Deby Santyo Septiani, Avita Risky Dwi Sholekah, Masrurotus Sonny SM Laksono Sonny Subroto Maheri Laksono Sri Wahyuni Mega Hastuti Srikalimah, Srikalimah Sukma, Dyah Ayu Sumaji Sumardji Sumardji Sumarji Sumarji Supriyono Supriyono Sururin Khariroh Susanti, Titin Suwasono, Edy Taufiq Bimo Nugroho Teguh Sukanto Titik Winarti Tutus Sumariyani Verananda, Vidiatama Octa Wahyu Krisna Junaidhy Widadari, Ningsih Yaqin, Mohammad Nurul Yohana Nilasari Yuriasari*, Indari Zulfiana, Nabilah