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All Journal Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Daya Saing : Jurnal Ilmu Manajemen Sistemasi: Jurnal Sistem Informasi Jurnal EMT KITA Menara Ilmu Jurnal Doktor Manajemen (JDM) Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Abdimisi Jurnal Ilmiah Wahana Pendidikan Journal of Community Development UPI YPTK Journal of Business and Economics Instal : Jurnal Komputer Jurnal PKM Manajemen Bisnis Social Science Studies AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Indonesian Research Journal on Education International Journal of Indonesian Business Review Journal of Sharia Economics, Banking and Accounting Journal of Business Economics and Management
Sari, Silvia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Pengaruh Akuntabilitas Pengelolaan Keuangan, Penerapan Standar Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020-2024) Salmah, Saskia; Sari, Silvia
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5852

Abstract

This study aims to analyze the influence of financial management accountability, the application of accounting standards, and the internal control system on the quality of financial reports. The research was conducted by analyzing the financial statements of LQ45 companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample consists of 13 LQ45 companies observed over five years, resulting in 65 total observations, selected using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each sampled company. The analysis was performed using Eviews Student Version Lite software. The results show that financial management accountability, the application of accounting standards, and the internal control system simultaneously affect the quality of financial reports. Partially, the internal control system does not significantly influence the quality of financial reports, while financial management accountability and the application of accounting standards do have a significant effect. The Adjusted R² value of 0.362 indicates that 36.2% of the variation in financial report quality is explained by the three variables. The findings highlight the importance of strengthening financial management accountability and the application of accounting standards to improve the quality of financial reports. Theoretically, the results support agency theory, which states that high-quality financial reporting can minimize information asymmetry. However, the insignificant effect of the internal control system provides theoretical insight that the effectiveness of internal control in LQ45 companies may vary and is not always directly reflected in the quality of financial reporting.  
Evaluasi Aplikasi Pupuk Hayati oleh Gapoktan Tani Abadi untuk Menguatkan Motivasi Penggunaan Pupuk Hayati Ni'matuzahroh; Supriyanto, Agus; Affandi, Moch.; Fahmiyah, Indah; Khiftiyah, Ana; Sari, Silvia
Journal of Community Development Vol. 6 No. 2 (2025): Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i2.1781

Abstract

Pupuk hayati, sebagai alternatif pupuk kimia, belum banyak digunakan di kalangan petani. Pada tahun 2023, para petani di Kedungpring, Lamongan, telah menerima pupuk hayati dari Universitas Airlangga (Unair). Namun, pupuk hayati tersebut belum digunakan secara luas oleh petani. Banyak petani yang masih ragu dalam menggunakan pupuk hayati. Oleh sebab itu, diperlukan penguatan motivasi petani Desa Kedungpring Lamongan dalam pengaplikasian pupuk hayati untuk meningkatkan kepercayaan petani dalam menggunakan pupuk hayati yang ramah lingkungan. Tujuan dari kegiatan ini adalah untuk mengevaluasi penggunaan pupuk hayati oleh anggota Gabungan Kelompok Tani (Gapoktan) Tani Abadi di Kedungpring sebagai upaya untuk memperkuat motivasi petani dalam menggunakan pupuk hayati. Kegiatan dilakukan dengan menggunakan metode diskusi, dan dibagi dalam 4 sesi, yaitu evaluasi penggunaan pupuk hayati, testimoni penggunaan pupuk hayati, sesi tanya jawab, dan evaluasi kegiatan. Hasil evaluasi penggunaan pupuk hayati Unair menunjukkan bahwa 27% petani telah menggunakan pupuk hayati, penggunaan pupuk hayati oleh sebagian besar petani dikombinasikan dengan pupuk kimia, serta sebagian besar hasil panen petani meningkat setelah menggunakan pupuk hayati. Berdasarkan testimoni, petani mengungkapkan bahwa mereka mendapatkan manfaat setelah menggunakan pupuk hayati. Pada sesi tanya jawab, para petani dengan antusias menanyakan keraguan mereka dalam menggunakan pupuk hayati yang kemudian dijawab oleh tim Pengabdian kepada Masyarakat untuk meningkatkan motivasi petani. Motivasi petani dalam menggunakan pupuk hayati semakin kuat setelah mengikuti kegiatan ini.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Kinerja Pegawai Dengan Keterlibatan Pegawai Sebagai Variabel Intervening Pada Pengadilan Tinggi Padang Iskandar, Tiansy Aurora; Sari, Desi Pertama; Sari, Silvia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study aims to examine the effect of supervision and work discipline on employee performance with employee engagement as an intervening variable using primary data obtained by distributing questionnaires to 48 employees as respondents, namely at the Padang High Court. In this study, a structural equation analysis tool (SEM) using Partial Lears Square (PLS) was used. The results of the study indicate that supervision has a negative and insignificant effect on employee engagement, work discipline has a positive and significant effect on employee engagement, supervision has a negative and insignificant effect on employee performance, work discipline has a negative and insignificant effect on employee performance, employee engagement has a positive and significant effect on employee performance, employee engagement is unable to mediate the effect of supervision through employee performance, work discipline is able to mediate the effect of work discipline on employee performance.
Pengaruh Aktivitas Kewirausahaan Terhadap Pertumbuhan Usaha Pengolahan Sampah di Bank Sampah Sawangan, Depok Sari, Silvia; Septiowati, Rini; Saputri, Sevty Wahiddirani
Jurnal Agribisnis Indonesia Vol. 9 No. 2 (2021): Desember 2021 (Jurnal Agribisnis Indonesia)
Publisher : Departmen of Agribusiness, Economics and Management Faculty, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jai.2021.9.2.154-165

Abstract

One of the alternatives to reduce waste in Indonesia is the establishment of a Waste Bank. The role of waste bank actors is not the same as collectors or scavengers, they are expected to have entrepreneurial and personal characteristics. The purpose of this study is to analyze the forming factors of entrepreneurial activity in waste banks that contribute to the growth of a sustainable waste processing business. This research was conducted in Sawangan Depok. The first research stage collected primary data using a questionnaire on 111 active waste bank actors using the purposive sampling technique, then analyzed the data using Structural Equation Modeling (SEM). The results showed that the goodness fit criteria were met and the measurement variables in the model had good reliability (CR≥0,70, VE≥0,50). The entrepreneurial activities of waste bank actors are most influenced by entrepreneurial characteristics (γ = 0,70) and resources (γ = 0,63). The entrepreneurial characteristics of the waste bank actors are well shaped by motivation (λ = 0,40), risk (λ = 0,49), and innovation (λ = 1,00). The implication is that to grow a sustainable waste bank requires an innovative character for the waste bank actors.
PENGARUH BAURAN PEMASARAN TERHADAP LOYALITAS MELALUI KEPUASAN PELANGGAN KOPERASI DI MASA PANDEMI COVID 19 Sari, Silvia
Jurnal Agribisnis Indonesia Vol. 11 No. 2 (2023): Desember 2023 (Jurnal Agribisnis Indonesia)
Publisher : Departmen of Agribusiness, Economics and Management Faculty, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jai.2023.11.2.381-394

Abstract

Cooperatives need to increase their loyalty and customer satisfaction to be able to exist during the covid 19 pandemic. This study aims to identify and analyze the forming factors in customer satisfaction that affect cooperative customer loyalty during the covid pandemic. This research was conducted in the cities of South Tangerang and Depok. Primary data were collected through questionnaires to 100 cooperative customers using purposive sampling technique, and data analysis was performed using Structural Equation Modeling (SEM). Marketing mix (7P) as exogenous latent variable. Meanwhile, customer satisfaction and loyalty are endogenous latent variables. The results showed that based on the highest value, the promotional marketing mix factor (γ=0.26) was important to improve cooperatives in the cities of South Tangerang and Depok as a marketing strategy in maintaining customer loyalty and satisfaction during the covid 19 pandemic. recommendations for increasing promotion and physical evidence in cooperative businesses as a cooperative marketing strategy that is suitable for use during the covid 19 pandemic.
PENGARUH STRATEGI BISNIS DAN PEMANFAATAN TEKNOLOGI TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI INTERVENING VARIABLE DI UMKM KOTA DEPOK: Sari, Silvia
Jurnal Agribisnis Indonesia Vol. 12 No. 1 (2024): Juni 2024 (Jurnal Agribisnis Indonesia)
Publisher : Departmen of Agribusiness, Economics and Management Faculty, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jai.2024.12.1.151-162

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan pemanfaatan teknologi terhadap kinerja usaha dengan keberlanjutan usaha sebagai intervening variable di UMKM Kota Depok. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer yang diperoleh dari penyebaran kuesioner secara langsung. Data dianalisis dengan Structural Equation Modeling (SEM) Lisrel. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling. Populasi dalam penelitian ini adalah para pelaku usaha UMKM di Kota Depok. Jumlah sampel diambil sebanyak 110 responden berdasarkan perhitungan teknik penyederhanaan model LVS (laten variabel skor). Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh langsung baik untuk strategi bisnis tidak berpengaruh signifikan terhadap kinerja usaha dan pemanfaatan teknologi tidak berpengaruh signifikan terhadap kinerja usaha, sedangkan untuk pengaruh tidak langsung keduanya signifikan yaitu untuk strategi bisnis berpengaruh signifikan terhadap kinerja usaha melalui keberlanjutan usaha dan pemanfaatan teknologi berpengaruh signifikan terhadap kinerja usaha melalui keberlanjutan usaha, dan keberlanjutan usaha terbukti berpengaruh signifikan terhadap kinerja usaha. Penelitian ini memberikan gambaran implikasi manajerial berupa rekomendasi dan strategi untuk keberlanjutan usaha UMKM yang akan berdampak pada peningkatan kinerja UMKM di Indonesia.
Hubungan Sistem Rekrutmen, Seleksi dan Pelatihan terhadap Kinerja Perawat di RS Aisyiyah Kota Pariaman Viani, Syafina Annisa; Sari, Marta Widian; Sari, Silvia
YASIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v5i1.5028

Abstract

The recruitment process is not appropriate in selecting prospective nurses in accordance with the needs of the hospital, selection is not rigorous or objective to the competence of prospective nurses, and training is inadequate or irrelevant to the advancement of nursing science. The purpose of this research is to study how the training, recruitment, and selection system at Aisyiyah Hospital in Pariaman City affects the performance of nurses which in turn will have an impact on the quality of service to patients. The research method used is quantitative research. The analysis method used is validity test, reliability test, descriptive analysis test, path coefficient, regression test and hypothesis testing using SmartPLS 4 software to identify the relationship between the research variables The sample taken by the researcher includes a population of all nurses at Aisyiyah Hospital in Pariaman City, which is 67 people. Therefore, researchers used saturated sampling with data collection techniques through distributing questionnaires. The results showed that the recruitment and training system had an insignificant effect on nurse performance, and selection had a significant effect on nurse performance. While the recruitment system, selection and training simultaneously have a significant effect on nurse performance. This conclusion provides important insights for policy makers and companies in understanding the importance of recruitment, selection and training.
Pengaruh Kepercayaan, Pemasaran Online, Citra Merek dan Keputusan Pembelian terhadap Loyalitas Pelanggan Khotimah, Khusnul; Pawirosumarto, Suharno; Lusiana, Lusiana; Sari, Silvia; Fitria, Lailani; Yani, Ahmad; Rafky, Rafnelly; Oktarina, Yolanda; Nofriadi, Nofriadi
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 1 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v5i1.1672

Abstract

The Influence of Trust, Online Marketing, Brand Image, and Purchasing Decisions on Customer Loyalty is a scientific literature study article within the scope of Marketing Management Science. The aim of this article is to build a hypothesis of influence between variables that will be used in further research. Research objects in online libraries, Google Scholar, Mendeley and other academic online media. The research method uses the research library sourced from e-books and open access e-journals. Qualitative descriptive analysis. The results of this article: 1) Trust influences customer loyalty; 2) Online marketing influences customer loyalty; 3) Brand image influences customer loyalty; and 4) Purchasing decisions influence customer loyalty.
Pengaruh Kompetensi dan Motivasi Terhadap Kinerja Pegawai pada Institut Agama Islam Negeri Kerinci Yani, Ahmad; M. Havidz Aima; Nofriadi, Nofriadi; Oktarina, Yolanda; Lusiana, Lusiana; Sari, Silvia
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 5 No. 3 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v5i3.1859

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai pada Institut Agama Islam Negeri (IAIN) Kerinci. Data yang digunakan dalam penelitian ini adalah data primer dengan sampel yang berjumlah 49 orang. Teknik analisis data yang digunakan adalah dengan menggunakan regresi linier berganda. Hasil Penelitian menunjukkan Kompetensi berpengaruh signifikan terhadap Kinerja Pegawai, ini dibuktikan dengan t hitung > t tabel (2,982 > 2,021), Motivasi berpengaruh signifikan terhadap Kinerja Pegawai, ini dibuktikan dengan t hitung > t tabel ((-2,145) > (-2,021)). Kompetensi dan Motivasi secara simultan berpengaruh signifikan terhadap Kinerja Pegawai, ini dibuktikan dengan F hitung > F tabel (8,733 > 2,81). Besarnya pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai pada IAIN Kerinci secara simultan adalah 27,5% dan sisanya sebesar 72,5% dipengaruhi oleh variabel lain yang tidak di teliti dalam penelitian ini.
Co-Authors Agus Supriyanto Ahmad Yani ahmad yani Andira, Agung Putra Andriani, Rahma Syifa Aprilia, Nikmatul Riskiyah Arifin, Deswita Aurellia Asniati Bindas Ayu, Fitria Sari Batubara, Syaiful Okky Bachri De Sena, Juliana Angelica Dyatmiko, Ruruh Elfiswandi, Elfiswandi Eliza, Rispa Emil Salim Fitria, Lailani Hanna Pratiwi, Hanna Ilka Zufria Indah Fahmiyah Iqrimah, Rafika Iskandar, Tiansy Aurora Khiftiyah, Ana khusnul khotimah Kurniawan , Very Lusiana Lusiana M. Fakhriza M. Havidz Aima Margie, Lyandra Aisyah Moch. Affandi Mohamad Djasuli, Mohamad Monata, Deri Ni'matuzahroh Nofriadi Nofriadi Nur Hayati Oktafia, Pilsa Oktarina, Yolanda Pawirosumorto, Suharno Purwatiningsih Purwatiningsih Purwatiningsih Rafky, Rafnelly Revansa, Muhammad Nickhole Salmah, Saskia Salsabila, Salsabila Saputra, Rahmad Aldo SAPUTRI, SEVTY WAHIDDIRANI Sari, Desi Pertama Sari, Marta Widian Sari, Marta Widian Septiowati, Rini Suharno Pawirosumarto Sunandi, Elly Rahmalia Syamsir Syamsir TATI NURHAYATI Uci, Uci Viani, Syafina Annisa Wahyuni, Anisa Tri Wijaya, Ronni Andri Zulkifli Z