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Pengaruh Reputasi Auditor dan Rasio Dana Pemerintah terhadap Audit Delay dengan Ukuran Perguruan Tinggi Sebagai Variabel Moderasi Dyah Novia Nugraheni; Anggie Kencana Putri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2172

Abstract

This study aims to determine the effect of the auditor's reputation and the ratio of government funds to audit delay in the Legal Entity State University (PTNBH) with the size of universities as moderating. The population of this research is all PTNBH for the period of 2016-2018. The type of research is field research using quantitative methods. The population in this study was PTN within the Ministry of Education and Culture, namely 122 PT with the sample of this research was 11 PTNBH. The data used is secondary data obtained from the official website of PTNBH for an independent Public Accountant report. Methods of data analysis and hypothesis testing were performed using the SPSS 25 program, all hypotheses were tested using Moderated Regression Analysis (MRA) moderated regression analysis. The results showed that the Auditor's Reputation had a positive effect on Audit Delay, as did the Government Fund Ratio positively affecting Audit Delay. The moderating variable shows that the size of the college is not able to moderate the effect of the auditor's reputation on audit delay. However, the size of the college is able to moderate (strengthen) the effect of government funds on audit delay.
Hubungan Kebisingan terhadap Stress pada Pekerja Bagian Produksi di Perusahaan Tekstil Sih Parmawati; Dyah Novia Nugraheni
Jurnal Syntax Transformation Vol 4 No 1 (2023): Jurnal Syntax Transformatin
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v4i1.680

Abstract

Kesehatan menjadi faktor penentu kualitas sumber daya manusia. Kesehatan juga mendukung dalam tercapainya hasil kerja yang lebih baik. Selanjutnya, lingkungan kerja merupakan pendukung dari kesehatan para pekerjanya. Salah satu faktor yang menyebabkan lingkungan kerja tidak memenuhi syarat sebagai pendukung kesehatan pekerjanya adalah kebisingan yang diambang batas sehingga dapat menurunkan performa kerja. Penelitian ini bertujuan untuk mengetahui hubungan kebisingan terhadap stress pada pekerja bagian produksi di perusahan tekstil. Penelitian yang digunakan adalah kuantitatif, yakni untuk menguji teori objektif dengan menguji hubungan antar variabel. Hasil penelitian menunjukan paparan kebisingan yang melebihi ambang batas di lingkungan kerja dapat menimbulkan stres kerja pada kategori stres kerja sedang. Kesimpulannya ada hubungan paparan kebisingan terhadap stres pada pekeja bagian produksi.
PENINGKATAN KINERJA DAN EFISIENSI OPERASIONAL di INDUSTRI PEMINTALAN Parmawati, Sih; Dyah Novia Nugraheni; Bambang Yulianto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 1: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i1.10505

Abstract

This study explores the impact of Team Leader’s interpersonal communication on the effectiveness and efficiency of team performance in the spinning industry. Initial observations revealed that production efficiency remains suboptimal and frequent miscommunication occurs between the Team Leader and team members. Employing a descriptive-analytical method with a 5W1H framework, data were collected through structured questionnaires distributed to 30 randomly selected respondents, as well as interviews and field observations. Findings indicate that while the Team Leader shows a high level of openness to team input, the quality of feedback and clarity in instruction delivery remain insufficient. Team effectiveness was rated as moderate, and operational efficiency was identified as an area requiring significant improvement. Key communication barriers include mismatched task assignments outside the established job description, inadequate documentation, and the lack of a structured feedback mechanism. The study recommends implementing interpersonal communication training, developing formal feedback systems, and maintaining consistent documentation during daily briefings. These steps are expected to support the development of a more effective communication structure and enhance performance outcomes, particularly in textile manufacturing environments
Analysis of the Causes of Thread Cone Products Below the Tensile Strength Index Value Parmawati, Sih; Nugraheni, Dyah Novia
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 7 No. 1 (2024): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

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

Abstract

Yarn spinning is an important aspect of the world of textiles. This is because spinning is the main focus of the textile industry sub-sector. Therefore, when yarn products are not suitable, this can have an impact on consumers and companies. This research then aims to look at the problem of the non-standard strength index of 30 TR 65/35 process cone threads using a problem-solving method through the PDCA concept. This research will be carried out using semi-quantitative methods. The analysis method used incorporates concepts from FTA (Fault Tree Analysis) and PDCA. The results of this research then found that the case study at PT X identified the main cause of non-standard tensile strength of 30 TR yarn as a combination of material suitability, machine condition, and environmental factors which had the most significant impact. The use of SFX brand polyester fiber and SPV brand rayon as raw materials, as well as an appropriate waste reuse sorting process, has been proven to increase the quality of the tensile strength of the yarn. Errors in twist values and suboptimal machine maintenance were also found to contribute to a decrease in yarn tensile strength. Production environmental conditions, such as high humidity, have a negative effect on yarn strength. An effective solution to this problem was found by adding wax to the thread, increasing its tensile strength by 7%.
Implementation of lean manufacturing in the spinning industry to increase production efficiency Parmawati, Sih; Nugraheni, Dyah Novia; Kurniati, Edy Dwi; Darmawi, Ahmad; Alwi, Muhammad
Jurnal Konseling dan Pendidikan Vol. 13 No. 2 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1148300

Abstract

The spinning industry is an important part of the textile sector that faces efficiency challenges due to the large amount of waste in the production process. This study aims to analyze the implementation of Lean Manufacturing as a strategic approach to improving production efficiency in one of the medium-scale spinning companies in West Java. Using a qualitative descriptive method, data were obtained through direct observation, in-depth interviews with six key informants, and analysis of company documents. The results of the study indicate that the application of Lean principles such as 5S, Just-In-Time (JIT), Total Productive Maintenance (TPM), and Visual Management can reduce waiting time between processes by 55%, reduce the frequency of machine breakdowns by 62.5%, and increase the orderliness of the work area by 68%. Even so, the implementation of lean is not free from challenges such as the mismatch of production schedules with machine readiness, resistance to work culture from senior employees, and lack of in-depth understanding of lean tools. This study confirms that the success of Lean Manufacturing depends not only on the tools used, but also on the readiness of the organizational culture and supporting information systems. These findings provide practical contributions to the development of efficient and sustainable operational management strategies in the spinning industry, and offer recommendations in the form of integrated training, integration of production information systems, cross-departmental evaluation, periodic lean audits, and performance-based reward schemes.
Sosialisasi PPN atas Perdagangan E-Commerce di Kota Pontianak Nugraheni, Dyah Novia; Parmawati, Sih
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v7i2.11169

Abstract

The Community Service Program (PKM) themed “Tax Update: Socialization of Value Added Tax (VAT) on E-Commerce Transactions in Pontianak City” was conducted to improve tax literacy and raise public awareness of digital VAT obligations. The background of this activity is the rapid growth of e-commerce and the limited understanding of VAT regulations. The methods included delivering presentations, interactive discussions, and evaluation through questionnaires completed by 66 participants. The evaluation focused on four variables: tax understanding, tax socialization, taxpayer compliance, and VAT revenue. The results showed that participants’ tax understanding was categorized as Good (4.32), tax socialization as Very Good (4.52), taxpayer compliance as Good (4.37), and VAT revenue as Very Good (4.54).In conclusion, this PKM activity effectively enhanced the knowledge and tax awareness of the people of Pontianak, while also encouraging stronger commitment to contributing to state revenue through compliance with e-commerce VAT.
Peningkatan Literasi Keuangan Digital pada Generasi Z dalam Penggunaan Paylater untuk Mencegah Risiko Finansial Dyah Novia Nugraheni; Sih Parmawati
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.12927

Abstract

The Community Service Program (PKM) themed “Gen Z and PayLater: Digital Financial Literacy to Prevent Financial Risk” was conducted to improve digital financial literacy and raise awareness of PayLater risks among Generation Z in Pontianak City. This activity was motivated by the rapid growth of financial technology, especially Buy Now Pay Later (BNPL), which is widely used but often misunderstood as non-debt.The methods included presentations, interactive discussions, and evaluation using pre-test, post-test, and questionnaires completed by 80 participants. The evaluation focused on four variables: digital financial literacy, socialization/education, PayLater usage behavior, and financial risk. The results showed that digital financial literacy was categorized as Good (4.38), socialization/education as Very Good (4.62), PayLater usage behavior as Good (4.35), and financial risk awareness as Very Good (4.58). Regression analysis indicated that digital financial literacy and socialization significantly influenced PayLater usage behavior, while behavior had the strongest effect on financial risk. In conclusion, this PKM activity effectively improved participants’ financial understanding, encouraged responsible PayLater usage, and increased awareness of financial risks, contributing to healthier financial behavior among Generation Z in the digital era.