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All Journal Sosiohumaniora International Journal of Supply Chain Management Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science BERNAS: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Unram Journal of Community Service (UJCS) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business International Journal of Advanced Multidisciplinary Jurnal Siber Multi Disiplin Siber Journal of Advanced Multidisciplinary Jurnal Siber Transportasi dan Logistik Journal of Innovation and Research in Agriculture Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review Jurnal Kewirausahan dan Multi Talenta (JKMT)
Winna Roswinna
Faculty Of Economics And Business, Winaya Mukti University, Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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Peranan Perencanaan Anggaran dan Realisasi Anggaran Dalam Meningkatkan Efektivitas Pelaksanaan Anggaran (Studi pada Universitas Padjadjaran Bandung) Darmawan, Darmawan; Roswinna, Winna; Anggraeni, Annisa Fitri; Sukmayana, Dodi; Suryaman, Suryaman
Jurnal Siber Transportasi dan Logistik Vol. 2 No. 3 (2024): (JSTL) Jurnal Siber Transportasi dan Logistik (Oktober - Desember 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jstl.v2i3.240

Abstract

Penelitian ini mengkaji perencanaan anggaran dan realisasi anggaran Universitas Padjadjaran Bandung dari tahun 2016 hingga 2020 untuk mengevaluasi efektivitas pelaksanaan anggaran secara parsial dan simultan. Metode time series digunakan dengan unit analisis Rencana Kegiatan dan Anggaran Tahunan. Hasil penelitian menunjukkan bahwa perencanaan anggaran dan realisasi anggaran selama periode tersebut dinilai baik, serta efektivitas pelaksanaan anggaran juga sangat efektif. Secara parsial, realisasi anggaran lebih dominan mempengaruhi efektivitas pelaksanaan anggaran daripada perencanaan anggaran. Koefisien determinasi (R square) dari model regresi tersebut adalah 0,419 atau 41,9%. Ini berarti sebesar 41,9% variansi efektivitas pelaksanaan anggaran dapat dijelaskan oleh perencanaan anggaran dan realisasi anggaran. Sisanya, sebesar 58,1% variansi tersebut dijelaskan oleh faktor-faktor lain di luar model. Hal ini menunjukkan pentingnya pengelolaan realisasi anggaran yang baik untuk meningkatkan efektivitas pelaksanaan anggaran di masa mendatang. Rekomendasi untuk Universitas Padjadjaran adalah meningkatkan perencanaan anggaran guna memperkuat efektivitas pelaksanaan anggaran yang telah terbukti berhasil
Pengaruh Lingkungan Kerja Terhadap Kepuasaan Kerja dan Implikasinya Terhadap Kinerja Karyawan (Suatu Studi pada Bagian Penerbitan ITB Press di Masa Pandemi Covid-19) Warsidi, Edi; Jusdijachlan , R; Avianti, Widiya; Roswinna, Winna
Jurnal Siber Transportasi dan Logistik Vol. 2 No. 3 (2024): (JSTL) Jurnal Siber Transportasi dan Logistik (Oktober - Desember 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jstl.v2i3.242

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh lingkungan kerja terhadap kepuasan kerja serta implikasinya terhadap kinerja karyawan di masa pandemi Covid-19, dilakukan di Bagian Penerbitan ITB Press. Metode deskripsi kuantitatif digunakan dengan pendekatan explanatory research, melibatkan 35 responden yang dipilih menggunakan proportional random sampling. Analisis data meliputi uji validitas, uji reliabilitas, uji T, uji F, dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa lingkungan kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, meskipun tidak secara langsung. Hasil uji T menunjukkan adanya pengaruh positif dan signifikan antara lingkungan kerja dan kepuasan kerja terhadap kinerja karyawan, dengan kepuasan kerja berperan sebagai variabel mediasi.
Pengaruh Kepemimpinan dan Komitmen Organisasi terhadap Disiplin Kerja Pegawai Pada Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana (DP3AKB) Provinsi Jawa Barat Minlaeni, Minlaeni; Avianti, Widiya; Roswinna, Winna
Jurnal Siber Transportasi dan Logistik Vol. 2 No. 3 (2024): (JSTL) Jurnal Siber Transportasi dan Logistik (Oktober - Desember 2024)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jstl.v2i3.260

Abstract

Penelitian ini membahas tentang pengaruh kepemimpinan dan komitmen organisasi terhadap disiplin kerja pegawai pada Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana (DP3AKB) Provinsi Jawa Barat. Tujuan penelitian ini adalah untuk mengkaji dan menganalisis kepemimpinan, komitmen organisasi, disiplin kerja, dan besarnya pengaruh kepemimpinan dan komitmen organisasi terhadap disiplin kerja pegawai pada Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana (DP3AKB) Provinsi Jawa Barat, baik secara simultan maupun secara parsial. Penelitian ini merupakan penelitian ex-post facto dengan pendekatan kuantitatif. Jumlah sampel yang diteliti dalam penelitian ini adalah 70 orang responden yang diambil secara sensus. Teknik pengumpulan data yang digunakan terdiri dari observasi, kuesioner dan studi dokumentasi. Sementara analisis data dilakukan dengan menggunakan analisis statistic untuk menguji hipotesis penelitian. Hasil penelitian secara deskriptif menunjukkan bahwa kepemimpinan, komitmen organisasi dan disiplin kerja pegawai sudah berada pada kriteria yang cukup baik, masih belum optimal. Selanjutnya, kepemimpinan dan komitmen organisasi berpengaruh secara lansung dan tidak lansung terhadap disiplin kerja pegawai pada Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana (DP3AKB) Provinsi Jawa Barat.
Meningkatkan Nilai Ekonomi Ubi Cilembu Melalui Transformasi Pemasaran dan Kolaborasi Masyarakat Sukmawati, Dety; Roswinna, Winna; Marina, Ida; Marina, Siti; Ghifari, Syahrul Argi; Falahudin, Aaf
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i1.11894

Abstract

Program pengabdian masyarakat bertujuan untuk meningkatkan produktivitas dan daya saing UMKM Ma Utik, produsen ubi Cilembu di Desa Cilembu, Kecamatan Pamulihan, Kabupaten Sumedang. Metode pelaksanaan pengabdian ini dilakukan secara sistematis melalui tahapan sosialisasi, pelatihan intensif, penerapan solusi teknologi, pendampingan, dan evaluasi. Program ini berfokus pada pengembangan keberlanjutan melalui peningkatan keterampilan mitra dalam strategi pemasaran, manajemen usaha, pengembangan jaringan distribusi, dan inovasi produk.  Hasil program menunjukkan adanya peningkatan signifikan dalam berbagai aspek. Pemahaman dan penerapan strategi pemasaran digital yang semula 40% meningkat menjadi 80%, setelah mitra dibekali dengan keterampilan dalam branding, promosi digital, dan penggunaan media sosial. Kemampuan manajemen usaha yang awalnya hanya 45% meningkat menjadi 85% melalui pelatihan dalam perencanaan bisnis dan pengelolaan keuangan. Selain itu, efektivitas jaringan distribusi meningkat dari 35% menjadi 75%, setelah pelatihan terkait negosiasi dan pembinaan hubungan dengan distributor. Inovasi produk juga mengalami peningkatan, di mana mitra berhasil mengembangkan produk baru, seperti keripik ubi dan ubi panggang, yang meningkatkan tingkat inovasi dari 30% menjadi 70%. Secara keseluruhan, program pengabdian ini berhasil memberikan solusi yang efektif dan berkelanjutan dalam meningkatkan daya saing dan produktivitas mitra. Kolaborasi masyarakat dan pendekatan sistematis terbukti menjadi strategi yang efektif dalam mengatasi tantangan yang dihadapi oleh UMKM lokal, sekaligus meningkatkan kesejahteraan ekonomi masyarakat
Capital Structure Analysis Of Pharmaceutical Companies Listed On The Indonesian Stock Exchange Roswinna, Winna; Lusiana Yulianti, Maria; Suryaman, Suryaman; Zakaria, Mohammad; Maulana, Hendri
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 4 (2025): (SJAM) Siber Journal of Advanced Multidisciplinary (January - March 2025)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i4.393

Abstract

For many companies, the capital structure is an important part of the company. every company competes to innovate products, market expansion, quality human resources, this is done in order to increase the value of the company and get the maximum possible profit. The capital structure has an important goal, namely to maximize the value of the company and minimize the overall cost of capital. This study aims to examine the influence of profitability and liquidity on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange through the company's financial statements, namely in the period from 2012 to 2021. The type of research used in this research is case study research with a quantitative approach and the data source used is secondary data. The processed data consists of data on debt, assets, equity and profits in the annual financial reports (Annual Report) of Pharmaceutical Companies Listed on the Indonesia Stock Exchange. The calculation technique used in this research is using the panel fund regression approach through the help of eviews 10. The results show that profitability and liquidity have a significant effect on capital structure individually, meaning that profitability and liquidity can affect capital structure.
Impact of Risk Management and Good Corporate Governance on Firm Value in Sharia Commercial Banks for The 2018-2022 Period Lusiana Yulianti, Maria; Roswinna, Winna; Sukmayana, Dodi; Damayanti, Febriyani; Nuryasintia, Indri
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 4 (2025): (SJAM) Siber Journal of Advanced Multidisciplinary (January - March 2025)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i4.394

Abstract

This research is to look at the influence of Risk Management and Good Corporate Governance on Company Value (Empirical Study of Sharia Commercial Banks 2018-2022). The type of data used in this research is qualitative and quantitative data. The population in this research is Sharia Commercial Bank companies registered with the Financial Services Authority on the Islamic banking statistics website in 2018-2022, totaling 14 companies with research samples using census techniques, namely the entire population was sampled using multiple linear regression. The results of this research show that both partial and simultaneous risk management have a significant positive effect on company value. The better the implementation of risk management in sharia commercial banks, which is reflected in non-performing loans above 5%, the higher the company value in the sharia bank will be. Good corporate governance (GCG) has a significant positive effect on company value. This means that the better the implementation of good corporate governance (GCG) in sharia commercial banks, the greater the company value of the sharia commercial bank will be.
Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period Anggraeni , Annisa Fitri; Roswinna, Winna; Yulianti, Maria Lusiana; Putri, Kartika Pratiwi; Aisyah, Taty Siti
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4098

Abstract

This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2021-2022. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, did not move sector, listed its shares and did not have negative profit during the period 2021-2022. The design in the study is hypothesis testing, where the sample consists of 60 samples. Data processing using multiple linear regression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect 65.8%, while 24.2% is influenced by other variable not tested in this research.
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Pegawai (Studi pada Pusdai Jawa Barat Badan Pengelola Islamic Center) Purwanto, Purwanto; Jusdijachlan , R; Avianti, Widiya; Roswinna, Winna
Jurnal Kewirausahaan dan Multi Talenta Vol. 2 No. 4 (2024): Jurnal Kewirausahan dan Multi Talenta (Oktober - Desember 2024)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jkmt.v2i4.236

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis: Lingkungan Kerja, Kepuasan Kerja, kinerja serta Pengaruh Lingkungan Kerja dan Kepuasan Kerja terhadap kinerja Pegawai Pusdai Jawa Barat Badan Pengelola Islamic Center, baik secara simultan maupun parsial. Metode penelitian yang digunakan dalam penelitian ini adalah survey deskriptif dan survey eksplanatori, unit analisis dalam penelitian ini adalah para pegawai di lingkungan Pusdai Jawa Barat Badan Pengelola Islamic Center, dengan sampel sebanyak 50 orang. Tipe investigasinya adalah causalitas, serta time horizon dalam penelitian ini adalah cross-sectional. Berdasarkan hasil penelitian, diperoleh bahwa Gaya Kepemimpinan dan motivasi menurut pegawai di Pusdai Jawa Barat Badan Pengelola Islamic Center, ternyata pegawai memberikan tanggapan baik, kinerja pegawai Pusdai Jawa Barat Badan Pengelola Islamic Center saat ini dinilai baik. Gaya Kepemimpinan dan Motivasi kerja secara simultan berpengaruh terhadap kinerja Pegawai Pusdai Jawa Barat Badan Pengelola Islamic Center. Namun secara parsial Gaya Kepemimpinan dominan mempengaruhi kinerja pegawai daripada Motivasi kerja. Karena Gaya Kepemimpinan lebih dominan mempengaruhi kinerja, menjadi prioritas pertama dalam meningkatkan kinerja. maka pegawai Pusdai Jawa Barat Badan Pengelola Islamic Center, disarankan untuk menyesuaikan diri dengan pemimpin yang ada, sehingga mereka mampu bekerja lebih profesional
The Effect of Medical Service Quality on Patient Satisfaction and Its Impact on Patient Loyalty (Study at The General Clinic of Puri Asih Hospital, Karawang Regency) Nur Aisyah, Anita; Komar Priatna, Deden; Roswinna, Winna
Dinasti Accounting Review Vol. 1 No. 3 (2024): Dinasti Accounting Review (January - March 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i3.1050

Abstract

In addition to the problem of Service Quality, low Patient Loyalty is suspected to be due to Patient Satisfaction, because Service Quality and Patient Satisfaction can provide a strong incentive for Personnel to work optimally to achieve high Patient Loyalty. The purpose of this study was to find out and analyze: (1) Service Quality (2) Patient Satisfaction; (3) Patient Loyalty; (4) the influence of Service Quality on Patient Satisfaction; (5) the influence of Service Quality on Patient Loyalty; and (6) the magnitude of the influence of patient satisfaction on patient loyalty in the general clinic of Puri Asih Hospital, Karawang regency. The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study was staff at the Puri Asih Hospital Public Clinic, Karawang Regency, with a population of 30 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of research and discussion, it was found that the quality of services provided was inadequate, patient satisfaction was considered quite satisfied, patient loyalty was considered quite high, service quality had an effect on patient satisfaction, service quality had an effect on patient loyalty and patient satisfaction had had an effect on patient loyalty. between Service Quality and Patient Loyalty satisfaction which influence Patient Loyalty, it turns out that Service Quality has a dominant influence. Because Service Quality has a dominant influence on Patient Loyalty rather than Patient Satisfaction, it is advisable to create a pleasant work atmosphere, so that they are able to work more professionally.
The Influence of Teaching Experience and Motivation on Teacher Performance in Learning at SMPN 18 Bandung Yunia, Leni; Roswinna, Winna; Fitri Anggraeni, Annisa
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1048

Abstract

In the world of education, the Covid-19 pandemic has made learning impossible to be carried out face-to-face, so the Ministry of Education and Culture in collaboration with the Ministry of Religion, the Ministry of Transportation and the Ministry of Health, has created an online learning policy (online). However, this is a very big and very difficult challenge, because Indonesia has a large area with thousands of islands spread from Sabang to Merauke, not all of which are accessible by today's technology. Based on the results of research and data analysis on teaching experience and motivation towards teacher performance that have been presented in Chapter IV previously, it can be concluded that teacher teaching experience has a percentage of questionnaire results of 84.43% which is categorized as good because it is in the interval of 80% - 90%. With the highest value on question item no. 5, namely being able to create heterogeneous groups because they know the level of student understanding. Meanwhile, what needs to be improved is the experience in creating learning media to help student understanding because it has the lowest value of 75%. The percentage of the influence of teacher teaching experience on teacher performance is less influential because the p value (0.644)> 0.05. Meanwhile, the level of teacher teaching motivation has a percentage of questionnaire results of 88.96% which is categorized as very good because it is in the interval of 81% - 90%.
Co-Authors Adi Oksifa Rahma Harti Agi Dahtiar Agus Mulyana Aisyah, Taty Siti An An Anisarida Anne Lasminingrat Annisa Fitri Anggraeni Aris Sukmawan Permana Cut Nadila Wirayuni Azzahra Damayanti, Febriyani Darmawan Darmawan Devia Indriyani Eprianus Zai Euis Dasipah Falahudin, Aaf Febrian, Feby Firmansyah, Yusuf Fitriani, lina Gantini, Tuti Ghifari, Syahrul Argi Granit Agustina Haryati Haryati Hendri Maulana Herni Suryani Ida Marina Ida Marina, Ida Iskandar, Nandang Jayadinata, Fadilah Jusdijachlan , R Jusdijachlan, Jusdijachlan Jusdijachlan, R. Kartika Pratiwi Putri Komar Priatna, Deden Kusumawaardani, Astrin Lasminingrat, Anne Maria Lusiana Yulianti Marina, Siti Minlaeni, Minlaeni Mohammad Zakaria, Mohammad Nancy Monalisa Nandan Limakrisna Novia Ayu Latifah Noviana, Anna Nur Aisyah, Anita Nuryasintia, Indri Oyon Suharyono Pratiwi Putri, Kartika Purwanto Purwanto R. Dewi Pertiwi Ridwan, S Ridwan, S. Roby Ahada Sukmayana, Dodi Sumawati, Dety Suryaman, Suryaman Syapril Janizar Wahyu Saputra, Okta Warsidi, Edi Widiya Avianti Wulansari Rijata Yunia, Leni Yuningsih Yuningsih