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The Effect of Government Internal Control System on Regional Financial Accountability Utami, Fiesty; Ganika, Gerry
Economic Education Analysis Journal Vol 10 No 2 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46629

The aims of this research is to examines the effect of government internal control system on regional financial accountability partially and simultaneously and using West Java Province as a case study. A quantitative approach utilized in this research. The population is all financial division employees in all 47 OPD in West Java Province. The data collected from 85 respondents as the sample by giving them a questionnaire instrument. This research uses SPSS 20 software to do path analysis in analyzing data. Monitoring (X5), Communication and Information (X4), Control Activities (X3), Risk Asssessment (X2), and Control Environment (X1) are the independent variables, whereas financial accountability (Y) is the dependent variable. The result indicates that the government internal control system affects 53.5% simultaneously positive and siginificant on financial accountability. That means a rising government internal control system would rising regional financial accountability. Partially, control and monitoring acttivities significantly positive in affecting financial accountability. However, control environment, risk assessment, communication and information partially does not significantly impact financial accountability in West Java Province. This paper would be great if the researchers add intervening variables like financial statement or some more dependent variables, which can be used for the future research.

The Effect of Government Internal Control System on Regional Financial Accountability Utami, Fiesty; Ganika, Gerry
Economic Education Analysis Journal Vol 10 No 2 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i2.46629

The aims of this research is to examines the effect of government internal control system on regional financial accountability partially and simultaneously and using West Java Province as a case study. A quantitative approach utilized in this research. The population is all financial division employees in all 47 OPD in West Java Province. The data collected from 85 respondents as the sample by giving them a questionnaire instrument. This research uses SPSS 20 software to do path analysis in analyzing data. Monitoring (X5), Communication and Information (X4), Control Activities (X3), Risk Asssessment (X2), and Control Environment (X1) are the independent variables, whereas financial accountability (Y) is the dependent variable. The result indicates that the government internal control system affects 53.5% simultaneously positive and siginificant on financial accountability. That means a rising government internal control system would rising regional financial accountability. Partially, control and monitoring acttivities significantly positive in affecting financial accountability. However, control environment, risk assessment, communication and information partially does not significantly impact financial accountability in West Java Province. This paper would be great if the researchers add intervening variables like financial statement or some more dependent variables, which can be used for the future research.

KETERKAITAN ANTARA ORIENTASI RANTAI PASOK, BERBAGI INFORMASI DAN KEPUASAN INTER-RELASI ANTAR PERUSAHAAN Gerry Ganika
SEGMEN Jurnal Manajemen dan Bisnis Vol 12, No 1 (2016): SEGMEN-Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Saat ini persaingantidak hanya terjadi antar perusahaan secara individual, tetapi persaingan antar rantai pasok. Oleh karena itu, kolaborasi antara anggota rantai pasok mutlak diperlukan dalam menghadapi persaingan tersebut, hal ini menandakan manajemen rantai pasok memiliki implikasi strategis bagi perusahaan.Kesadaran dan filosofi akan pentingnya adopsi manajemen rantai pasok merupakan bentuk awal dari manajemen rantai pasok itu sendiri, atau disebut dengan orientasi rantai pasok.Berdasarkan pada pentingnya memahami konsep dasar dari manajemen rantai pasok, maka kajian ini mencoba menyederhanakan konsep manajemen rantai pasok baik secara strategis maupun taktis kedalam sebuah model hubungan sebab akibat yang terdiri dari tiga konsep utama, yaitu orientasi rantai pasok sebagai representasi dari konsepsi strategis dan sistemis. Aktivitas berbagi informasi sebagai representasi dari konsepsi taktis dan operasional, dan kepuasan interelasi rantai pasok sebagai representasi dari salah satu faktor pengukuran kinerja yang ingin dicapai. Hasil kajian ini diharapkan dapat menjadi dasar koseptual bagi penelitian-penelitian selanjutnya, serta menjadi masukan baru dalam memahami dimensi dasar dalam praktek manajemen rantai pasok melalui hubungan antara ketiga variabel tersebut Kata Kunci: orientasi rantai pasok, Aktivitas berbagi informasi, kepuasan interelasi rantai pasok

Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening (Studi Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2015) Septiani Pratiwi; Gerry Ganika
Sains: Jurnal Manajemen dan Bisnis Vol 9, No 2 (2017): Juni
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v9i2.4232

This research determines to prove that ownership structure influence to firm value, by using the debt decisions as a intervening variable. Sample use in this research are trading, services and investment company which listed on Indonesia Stock Exchange during 2009-2015, and purposive sampling method are use to determine he quantity of sample within consist of 175 sample. Analysis method that use was path analysis, sobel test and t-test. Path analysis and hyphothesis test shows that : 1) ownership structure has a negative and significant influence to the firm value, 2) ownership structure has a positive and non-significant influence to the debt decisions, 3) debt decisions has a negative and significant influence to the firm value, and 4) from the path analysis shows that debt decisions as intervening variables can’t mediate ownership structure to the firm value.

PENGARUH EXPERIENTIAL SHARING TERHADAP KINERJA BISNIS MELALUI INOVASI PRODUK SEBAGAI VARIABEL INTERVENING Fauji Sanusi; Gerry Ganika
Ultima Management : Jurnal Ilmu Manajemen Vol 12 No 1 (2020): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Abstract- Internal problems of small and medium enterprises (SMEs) have been extensively studied, especially those related to low level of knowledge and skills of their workforce, thus impacting company's business performance. This study aims to examine whether experiential sharing can improve business performance of SMEs through product innovation as an intervening variable. This research develops a concept of experiential sharing or sharing experiences as a process that can improve a company's business performance through product innovation variables. This study show that experiential sharing will have a stronger influence on company's business performance if it is mediated by product innovation. Samples taken in this study were 173 managers and / or metal casting SME owners in Central Java. To test research hypothesis, data is processed by using Smart PLS. Experiential sharing can directly influence product innovation and business performance of SMEs. Similarly, product innovation can directly affect business performance and can partially mediate relationship between experiential sharing and business performance. SMEs can improve business performance by increasing experiential sharing as a antecendent factor. In addition, experiential sharing can improve product innovation which can then improve the performance of SME businesses. Keywords: experiential sharing, innovation, business performance, partial least square

Causal Relationship between Inflation and Unemployment in Indonesia 1986-2018: A Phillips Curve Analysis Rizky Maulana; Gerry Ganika
Tirtayasa Ekonomika Vol 17, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i1.13585

Inflation and unemployment are closely watched indicators in the economy of a country. The consumers in a goods market are willing to get the goods and services at a relatively lower price, or in other words, they expect a low inflation rate. However, if the inflation rate is low, the incentive of producers to produce more is low, and employment will not happen. Therefore, there are trade-off between inflation and unemployment. This phenomenon is called the Phillips curve. This study aims to analyze the causal relationship between inflation and unemployment in Indonesia. We use inflation rate and open unemployment rate from 1986-2018 collected from Statistics Indonesia (bps.go.id). We employed the Granger causality method and found that there is no causal relationship, either one-way or two-way, between inflation and unemployment. Further, we analyzed using simple linear regression and found that inflation significantly affects unemployment and vice-versa.

Analisis Perencanaan Laba Di PT. Kimia Farma Trading Dan Distribution Cabang Serang Eka Sundari Romadhona; Gerry Ganika; Fiesty Utami; Firli Agusetiawan Shavab; Titis Nistia Sari
Tirtayasa Ekonomika Vol 17, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i2.17078

Break even point analysis is a tool or method used by management to recognize a certain level of sales so that there is no natural profit or loss. Break even point analysis is also used to recognize the level of sales volume before the company faces a loss so that it can be used by managers to determine sales planning and profit planning. The purpose of this study is to describe the application of profit planning analysis, explain the picture of sales planning, describe the minimum sales that must be maintained and the profit planning that will be targeted in the future. Based on the results of research by PT. Kimia Farma Trading and Distribution Serang Branch in 2021 the break even point level obtained was IDR 286,264,096. The planned sales plan in 2021 is IDR 1,413,309,728, in 2022 it is IDR 657,359,478 with a profit planning of IDR 447,154,873.

Penggunaan Technology Acceptance Model Dalam Analisis Actual Use Penggunaan E – Commerce Tokopedia Indonesia Aditya Nurul Rohman; Moh Mukhsin; Gerry Ganika
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 2 No. 1 (2023): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v2i1.150

Dengan teknologi yang semakin canggih saat ini, informasi tentang alasan penerimaan atau penolakan suatu teknologi oleh penggunanya dapat diketahui melalui TAM (Technology Acceptance Model. Technology Acceptance Model (TAM) merupakan salah satu model yang banyak digunakan dalam penelitian manajemen operasional. Penelitian ini menggunakan pendekatan kuantitatif, jenis data yang digunakan menggunakan data kuesioner dengan responden yang berjumlah 96 responden. Teknik pengolahan data menggunakan uji validitas, uji realibilitas, uji asumsi klasik, uji analisis regresi berganda, dengan menggunakan bantuan IBM SPSS Statistic 25. Tujuan dalam penelitian ini untuk mengetahui faktor yang mempengaruhi Actual Use penggunaan Technology Acceptance Model Pada e-commerce Tokopedia Indonesia. Dari hasil penelitian yang telah dilakukan, variabel Perceived Ease of Use berpengaruh Positif dan Signifikan terhadap Actual Use, variabel Perceived Usefulness berpengaruh Positif dan Signifikan terhadap Actual Use, variabel Attitude Toward Using berpengaruh Positif dan Signifikan terhadap Actual Use, dan variabel behavioral intention to use berpengaruh terhadap Actual Use

MENENTUKAN DETERMINAN FLEKSIBILITAS PASOKAN DAN PENGARUHNYA TERHADAP KINERJA PASOKAN: (Sebuah Pendekatan Konseptual) Ganika, Gerry
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 10 No. 1: April 2020
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

In a variety of operations management literature, supply flexibility is interpreted as the company's response to supply uncertainty. Although its not a new issue, supply flexibility is still a strategic aspect on operations management, especially in dealing with supply uncertainty in the era of the digital industry (industry 4.0) with its various disruptive effects. The purpose of this study was to reveal the various determinants which strengthen the supply flexibility and its influence on the performance of the supply chain.

STRATEGI MENINGKATKAN ABSORPTIVE CAPACITY PERUSAHAAN: (Studi Empiris pada Perusahan Jasa Konstruksi Skala Kecil dan Menengah di Banten) Sanusi, Fauji; Ganika, Gerry
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 11 No. 1: April 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v11i1.3844

In general, small and medium enterprises (SMEs) facing difficulties in increasing competitiveness in the industry. Several studies have stated that the contributing factor lies in the poor quality of human resources, especially related to knowledge and labor skills. Absorptive capacity is the ability to absorb information into knowledge and skills. Therefore, this study aims to obtain empirical evidence related the efforts to increase absorptive capacity in 74 construction companies in Banten Province. The results of the analysis show that intellectual stimulation can increase the absorptive capacity positively and significantly. Meanwhile, explicit knowledge sharing is not empirically proven affected absorptive capacity.

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