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ANALYSIS OF FINANCIAL DIGITALIZATION ON BUMDES AS A KNOWLEDGE-BASED VIEW PERSPECTIVE: (Case of Bumdes Bumirejo, Dampit, Malang Regency) Kustiningsih, Nanik
Dinasti International Journal of Digital Business Management Vol. 3 No. 6 (2022): Dinasti International Journal of Digital Business Management (October-November
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v3i6.1414

Abstract

Research on knowledge management is centered on the question of how companies from small to large scale manage their assets, so that they can produce a comparative advantage. The times have forced economic actors to adapt in order to answer any existing challenges. The use of appropriate technology is a central issue in responding to the challenges that arise. Large companies have sufficient human resources to integrate technology with existing governance. However, this is not necessarily the case with small economic units such as Village Owned Enterprises (BUMDes). This study aims to explain how BUMDes manages the new knowledge gained, thereby contributing to increased performance (knowledge-based strategy). The method used is a qualitative research method with an exploratory approach. The process of data collection and analysis is divided into two stages. First, in-depth interviews with several predetermined samples. The results of the interviews were then analyzed to obtain preliminary results or the level of knowledge currently owned by BUMDes. The second stage is training and workshops for partners to introduce new types of knowledge, namely digital-based financial management. Furthermore, data collection was carried out through focus group discussions (FGD). The results of this study are the performance of BUMDes Bumirejo is increasing and contributing to the village economy, especially in the transparency of digital-based financial management. The main key. To achieve the desired hope is to improve the village economy. Trust, commitment and sustainability of BUMDes development.
Implementasi Kepatuhan Perpajakan Pada Perusahaan START-UP PT GBE Fitriani, Sofiyatul; sadiqin, amin; Kustiningsih, Nanik
Jurnal Ekonomi Manajemen Akuntansi Bisnis dan Teknologi Informatika Vol. 1 No. 2 (2024): September 2024
Publisher : PT. Putra Jawa Mulya

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Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi kepatuhan perpajakan pada PT GBE, sebuah perusahaan start-up yang bergerak di bidang teknologi informasi. Fokus utama penelitian ini adalah untuk memahami bagaimana PT GBE memenuhi kewajiban perpajakan sesuai dengan peraturan yang berlaku di Indonesia, serta untuk mengidentifikasi tantangan yang dihadapi dalam proses tersebut. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara dengan manajemen perusahaan dan staf keuangan, serta analisis dokumen perpajakan. Hasil penelitian menunjukkan bahwa meskipun PT GBE telah mengimplementasikan prosedur perpajakan yang sesuai, terdapat beberapa kendala, termasuk pemahaman yang terbatas terhadap regulasi perpajakan yang sering berubah dan kurangnya sumber daya manusia yang berkompeten dalam pengelolaan perpajakan. Penelitian ini menyimpulkan bahwa PT GBE perlu melakukan peningkatan dalam hal pemahaman regulasi dan pengembangan sumber daya manusia untuk memastikan kepatuhan perpajakan yang lebih baik.
Pengaruh Kualitas Laba terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Aghnia, Alfi Falah; Harjanti, Wulandari; Kustiningsih, Nanik
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The purpose of this research is to investigate the impact of earnings quality on a company's worth, taking into account managerial ownership as a moderating element. It is anticipated that good earnings quality will boost the trust of investors and stakeholders in the company's performance, leading to a favourable impact on its overall value. However, the role of managerial ownership can moderate this relationship, considering that managers who own company shares tend to have more incentives to improve the quality of financial reports. The study utilised moderated regression analysis to examine a group of manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022. Findings revealed a strong positive impact of earnings quality on company worth, with managerial ownership playing a role in enhancing this connection. Thus, it is suggested that managerial ownership can amplify the influence of earnings quality on enhancing the value of a company.
FAKTOR PENENTU KESIAPAN KERJA MAHASISWA DEPARTEMEN STATISTIKA BISNIS ITS Purwono, M. Djoko; Kustiningsih, Nanik; Rahayu, Sri
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16436

Abstract

This study aims to evaluate the influence of gender, academic performance, organizational activity and soft skills on student work readiness at the Department of Business Statistics, Institut Teknologi Sepuluh Nopember (ITS). This study also examines the simultaneous influence of the four variables. A quantitative method based on historical data was used involving 93 seventh-semester students (25 male students and 68 female students) who were selected using the total sampling method. Data was collected through questionnaires and supporting documents, then analyzed by multiple linear regression using SPSS version 23. The results of the analysis showed that gender, academic performance, organizational involvement, and soft skills simultaneously and partially had a significant effect on student’s job readiness. These findings emphasize the importance of developing technical and non-technical skills in preparing students for the world of work.
HARNESSING ENTREPRENEURIAL BRICOLAGE FOR MSME’S SUCCESS: INNOVATION AND ADAPTATION AT TANJUNG PENYU BEACH Kustiningsih, Nanik; Nam, Le Hoai; Asy’ari, Vaizal
Jurnal Manajemen dan Kewirausahaan Vol. 27 No. 1 (2025): MARCH 2025
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.27.1.33-42

Abstract

This study explores the role of bricolage as a strategic mechanism in the entrepreneurial success of MSMEs at Tanjung Penyu Beach, Malang, which has transformed from an agricultural area into a tourist destination. This research addresses a gap in the literature, which has paid limited attention to the application of bricolage in the context of land-use changes and MSMEs adaptation in the tourism sector of developing countries. Most previous studies have focused on bricolage in the context of technological innovation or large-scale businesses, while its role in supporting MSMEs adaptation in resource-constrained regions remains underexplored. Using a qualitative approach through in-depth interviews, this research identifies how MSMEs in the region creatively utilize local resources following the conversion of agricultural land into a tourism site, providing opportunities for farmers to adapt to environmental changes. This research introduces new insights into how bricolage can be used as a flexible adaptation strategy to address changes in the business environment in developing coastal areas. The findings indicate that bricolage techniques enhance product innovation, leverage social networks, and create new value for MSMEs. However, a major challenge is the promotional strategy, which remains limited to local media, hindering the potential to attract more visitors. The study aims to provide new perspectives on how bricolage techniques can help MSMEs overcome resource constraints, innovate, and capitalize on opportunities in a dynamic context. This study offers insights into how bricolage can help overcome resource constraints and adapt to market changes, highlighting the need for more effective digital promotion strategies to enhance the appeal of Tanjung Penyu Beach as a tourist destination and maximize the success of MSMEs in the area.
The Influence of Organizational Culture and Remuneration on Employee Performance at the Ministry of Health's Health Polytechnic in Surabaya Purbasari*, Fitri; Kustiningsih, Nanik; Rahayu, Sri
Riwayat: Educational Journal of History and Humanities Vol 7, No 2 (2024): April, The Election and Political History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i2.38823

Abstract

Employee performance can be seen as a service provided by individuals or groups within an institution to fulfill service needs. The aim is to enhance the welfare of the institution and the target served. In government institutions, remuneration is an inseparable aspect. This research aims to analyze the influence of organizational culture and remuneration on employee performance at the Health Polytechnic of the Ministry of Health in Surabaya. The research method used is quantitative descriptive, with data analysis employing multiple linear regression statistical tests, classic assumptions, hypothesis testing, and determination coefficient. The sampling technique involved simple random sampling with a total of 81 respondents employed at the Health Polytechnic of the Ministry of Health in Surabaya.
Implementation of Human Resources in Efforts Improving the Quality of Work at PT Hevinanda*, Livia; Kustiningsih, Nanik; Rahayu, Sri
Riwayat: Educational Journal of History and Humanities Vol 7, No 2 (2024): April, The Election and Political History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i2.38490

Abstract

Human Resources (HR) is the company's main milestone in developing and maintaining its existence. Good and quality human resources will also produce high value for the company. In this research, the fact was found that a company can be said to be successful if its support, in this case Human Resources, is also met. Researchers discovered the fact that PT. X as a sample company has experienced downfalls and triumphs due to Human Resources (HR) factors. PT. X is a company that specializes in the field of packaging materials with decades of experience. This company is consistent, professional as a distributor and has a high commitment to providing service to its customers. This company provides services in the field of providing packaging materials such as aluminum foil, polyester and plastic pellets which are commonly used by other companies for produce packaging for their products
The Influence of Work Ethic, Leadership, And Job Satisfaction on The Performance of Grab Employees in The Surabaya Region Ismawati*, Yesika; Kustiningsih, Nanik; Rahayu, Sri
Riwayat: Educational Journal of History and Humanities Vol 7, No 2 (2024): April, The Election and Political History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i2.38371

Abstract

Human resources are the most important part of the company's existence and sustainable development. However, researchers discovered the fact that the era of digitalization has become very dominant, and has had an impact on the role of humans being replaced by robots. However, the role of humans in transportation service companies such as Grab in Surabaya has proven to be irreplaceable. This research focuses on measuring the influence of work ethic, leadership, and job satisfaction on employee performance. This research revealed the fact that these three components are interrelated and are a focus that the company should understand. This research will focus on the measurement and impact of the three components on the company's overall performance.
The Influence of the Reward and Recognition System on Employee Motivation at the Regional Development Bank Sidoarjo Branch Adhyaksa*, Okky Kusuma Putri; Kustiningsih, Nanik; Rahayu, Sri
Riwayat: Educational Journal of History and Humanities Vol 7, No 3 (2024): July, Educational and Social Issue
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i3.39522

Abstract

This research examines the influence of reward and recognition systems on Employee Motivation at the Regional Development Bank Sidoarjo Branch. Sample in this study were 80 employees of Bank Jatim Sidoarjo. Analytical tools used is multiple linear regression. The research results show that each variable, the Reward and Recognition System is related and has a positive effect on employee motivation at Bank Jatim Sidoarjo employees. Keywords: Reward System; Recognition; Employee Motivation.
Analisis Pengendalian Intern Penerimaan dan Pengeluaran Kas dalam Meningkatkan Kualitas Cash Flows (Studi Kasus pada PT Smart Living) Rochmah, Shofiatur; Kustiningsih, Nanik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2168

Abstract

Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.
Co-Authors Adhyaksa*, Okky Kusuma Putri Aghnia, Alfi Falah Ali Farhan Amalia Arista Amelia Rahmadewi Amilliya Virdina Rezza Setyo Ningrum Amin Sadiqin Ardianto Aris, Moh Asy’ari, Vaizal Bambang Tjahjadi Bella Rizka Indah W Beta Nur Hidayah Choirul Anam Devina Kristanti Nova Dika Prayogi Egig Islamida Putri Erren Imaniar Rizqi Evi Pungky Febriani Firdaus, Septy Dwi Anggraini Fitriani, Sofiyatul Galuh Setyowati Dwi Safitri Galuh Setyowati Dwi Safitri Gunawan Wibisono Harjanti, Wulandari Hevinanda*, Livia Indah Yuliana Indah Yuliana Irawati Abdul Ismawati*, Yesika Isnaini Nur Fadila Ivtachul Ma’rifah Iwang Suwangsih Jais Zulkarnain Iha Januar Sonya Maulani Kusasih Krisdayanti, Merin Lanny Regina Susanti Laras Mei Purbianti Lilik Mahsunah Ludmina Elfrida Beka Putri Mardijuwono, Agus Widodo Marwan Altarawneh Maylani, Cindy Mei, Laras Mokhamad Iqbal Hardiky Muhammad Baihaqi Ferdiansyah Munawwarah, Raudatul Nam, Le Hoai Naufal Anggarda Adhitama Nisful Laili Noneng R. Sukatmadiredja Noorlailie Soewarno Nova Putri Anggrieana Nur Hidayah, Beta Nurmaidah Nurmaidah Parwita Setya Wardhani Phyto Rhyzzoma, Imada Pompong B. Setiadi Pompong Budi Setiadi Prayogi, Dika Purbasari*, Fitri Purwono, M. Djoko Putri Rahma Dayanti Rani Fitriyanti Ratna Dewi Retno Nur Khasanah Ria Restu Daniati Rif'atus Sholikah Rifda Fitranti Rifda Fitrianti Rizalnur Firdaus Rochmah, Shofiatur Shofiatur Rochmah Siswanti, Luluk Erna Sri Rahayu SRI RAHAYU Sugiarti Sugiarti Tessalonika Nadya Herlina thea geby ayu santoso Triandhini, Rekky Vaizal Asy’ari Veronica Novi Suryani Wan Adibah Wan Ismail Wijayanti, Endry Zaldy Rismansyah Suparman Zuhri, Muhammad Fadli