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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Ilmu Ekonomi ASET JAM : Jurnal Aplikasi Manajemen Fokus Ekonomi International Journal of Social Science and Business EconBank : Journal Economics and Banking Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah ASET Management and Accounting Expose Fokus Abdimas
Elma Muncar Aditya
STIE Widya Manggala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Peningkatan Kualitas Layanan Satu Pintu di Kota Semarang dengan Penerapan Hard Skill dan Soft Skill Widiastuti, Tantri; Aditya, Elma Muncar; Paranita, Ekayana Sangkasari
Jurnal Aplikasi Manajemen Vol. 13 No. 2 (2015)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Service one door or one stop service (OSS) is a step that can be applied in variousareas in order to increase investment and the one-stop service is expected in reducing thebureaucrat, therefore the process of licensing become shorter. In general, this study aims toimprove the satisfaction of investors who are conducting the licensing process in Semarang.There are 50 employees who are likely to occupy the part of the ministry, therefore thenumber of employees who take the test reach 50 employees who have been appointed by thehead of the Badan Pelayanan Perijinan Terpadu (BPPT). The data analysis uses IPA (Importanceand Performance Analysis). The results showed that (1) employees'IQ in terms of hardskills at Badan Pelayanan Perijinan Terpadu (BPPT) Semarang are in the level of average.The test that has taken showed less score in terms of the pace of work, precise work, jobstability and work endurance. As for soft skills, which are still getting less score is communication,self-confidence, self-control and emotional stability, showing that only 14 employeeswho meet the qualifications for employment services (front desk) that directly deal with therespondent (front desk). (2) Analysis of the level of satisfaction of respondents indicated thatthe services provided to the respondents do not meet the wishes of the respondents as theaverage value of the performance was lower than expectations of respondents. (3) Takinginto account the hard skills and soft skills of employees in the public service model thatsatisfy investors, the satisfaction of investors who are conducting the licensing process canbe increased.
Soft Skill Sebagai Upaya Peningkatan Kualitas Layanan Satu Pintu di Kota Semarang Widiastuti, Tantri; Aditya, Elma Muncar; Paranita, Ekayana Sangkasari
Jurnal Aplikasi Manajemen Vol. 12 No. 1 (2014)
Publisher : Universitas Brawijaya, Indonesia

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

Abstract

 The purpose of this research is to increasing the service quality of (BPPT) Kota Semarang staffs by optimizing their soft skills. This research is comparing the service quality of BPPT Kota Semarang staffs before and after training. The result of this research showed that the given soft skill training was only able to contribute positively on permit applicant's satisfaction of four instruments. The four instruments were complaint, staff politeness and hospitality, and staff speed and responsiveness in giving service. However, of the four instruments that were related to human resource were staff politeness and hospitality and staff speed and responsiveness in giving service while the adjustment of paid fee and fixed fee and complaint facility influenced by the system.
Implementation of EMKM Accounting Standards and Its Determinants in Improving MSME Financial Performance Kuntari, Yeni; Purwantini, Cornelio; Aditya, Elma Muncar; Nuristya, Emmarani
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.93597

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic resilience, particularly during crises such as the 1997 recession and the COVID-19 pandemic. However, the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) remains limited despite its importance in improving financial transparency and sustainability. Previous studies show inconsistent findings regarding the influence of MSME actors’ perceptions and accounting understanding on the adoption of SAK EMKM, revealing a research gap in local contexts such as Sembungharjo Village, Semarang City. This study aims to examine the effect of MSME actors’ perceptions and accounting understanding on the implementation of SAK EMKM. Using a quantitative approach, data were collected from 90 MSME respondents through questionnaires and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests confirmed that the data met statistical requirements. The findings show that both the perception of MSME actors and accounting understanding have positive and significant effects on the implementation of SAK EMKM. This suggests that enhancing MSME actors’ understanding and perception of accounting standards can improve compliance with SAK EMKM and financial reporting quality. The study highlights the need for continuous socialization and training to strengthen MSMEs’ financial literacy and promote sustainable business practices.
STRATEGI PEMASARAN EFEKTIF UNTUK MENINGKATKAN DAYA SAING DAN PENETRASI PASAR DI PUDING PUYO SEBAGAI IMPLEMENTASI MAGANG MBKM Fitriyani, Yuni; Aditya, Elma Muncar; Widiastuti, Tantri
Fokus ABDIMAS Vol 4, No 2: Oktober 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.v4i2.1556

Abstract

Puyo Silky Desserts merupakan puding pertama dalam bisnis desserts yang menjadi top of mind. Puyo Silky Desserts dalam membangun komunikasi pemasarannya melalui Integrated Marketing Communication (IMC), yang berorientasi kepada primary dan secondary target market. Puyo dalam menjalankan kegiatan marketingnya melalui offline dan online secara berimbang, kedua hal tersebut bertujuan untuk mengembangkan brand serta mempertahankan eksistensi konsumennya. Secara online, Puyo aktif menjalankan promosinya melalui media sosial Instagram dan Facebook Ads dengan berbagai konten yang menarik yang diharapkan respon konsumen yang didapatkan oleh perusahaan sangat baik. Sedangkan secara offline Puyo melakukan berbagai promosi secara berkelanjutan.
The Effect of Agency Costs on Hedging Policy in Indonesian Public Companies Paranita, Ekayana Sangkasari; Aditya, Elma Muncar
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22566

Abstract

The purpose of this study is to examine the effect of agency costs on company hedging policies. This study use the concept of hedging policies derived from synchronizing foreign exchange derivatives based on agency theory and hedging with foreign exchange debt based on balancing theory. The novelty of this research is the application of the synthesis of agency theory and balancing theory as indicators of hedging policies. The hedging policy based on foreign exchange derivatives is synchronized with the hedging policy based on foreign debt. The population was companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. Using the purposive sampling method, 78 companies for each year from 2012 - 2017 were obtained with a total of 468 data. This research used a panel data regression method. The hypotheses were tested with the Hausman Test, which shows the best research model is the Fixed Effect Model. The results of the study concluded that financial distress and underinvestment had a significant positive effect on hedging policies, while business risk did not affect hedging policies because most companies had relatively low foreign sales. The findings of this study have theoretical implications that support agency and balancing theory.
Pengaruh Corporate Governance dan Subsequent Event terhadap Audit Report Lag Ginting, Egina Charista; Elma Muncar Aditya; Nurdhiana
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.255

Abstract

Audit report lag is the time period between a company's financial year-end and the date its audited financial statements are released. This study aims to analyze the influence of corporate governance mechanisms and subsequent events on audit report lag. The study was conducted on 36 industrial goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2022 to 2024. The analysis technique used in this study was multiple linear regression analysis. The results of the study indicate that subsequent events and size of the board of directors, have an effect on audit report lag, while independent commissioners, independent audit committees, and auditor opinions, has no effect on audit report lag.
Analisis Variabel Fundamental dan Variabel Makroekonomi dalam Memprediksi Financial Distress Solecha, Yeni; Yeni Kuntari; Elma Muncar Aditya
Jurnal Ilmiah Aset Vol. 27 No. 2 (2025): Jurnal ASET Vol 27 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.2.259

Abstract

This study aims to determine the effect of ROA, CR, DER, TATO, Interest Rate, Inflation, and Exchange Rate on Financial Distress. The population in this study were state-owned enterprises listed on the Indonesia Stock Exchange in 2020-2023. The sampling method used in this study was a purposive sampling method and obtained a sample of 20 companies. The data used in this study were obtained from the annual financial reports of state-owned enterprises listed on the Indonesia Stock Exchange in 2020-2023. The data analysis method in this study was Multiple Linear Regression analysis. The results showed that simultaneously the variables ROA, CR, DER, TATO, Interest Rate, Inflation, and Exchange Rate had a significant effect on Financial Distress, partially ROA and TATO had a significant effect on Financial Distress, while CR, DER, Interest Rate, Inflation, and Exchange Rate had no effect on Financial Distress.
Co-Authors Atmikasari, Dwi Cornelio Purwantini, Cornelio Cristian Budi Santoso Dwi Atmikasari Ekayana Sangkasari Paranita Erica Aprilia Qotrunnada Fitriyani, Yuni Ginting, Egina Charista Hidayatus Sibyan Iin Indarti Iin Indarti Iin Indarti Iin Indarti Kristina Apriliani Putri Kurnia Wahyuni Kurnia Wahyuni Mulita, Rika Nurdhiana Nurdhiana Nurdhiana Nurdhiana, Nurdhiana Nuristya, Emmarani Putri, Kristina Apriliani Rika Mulita Saputro, Herbangun Giri Sarwono Budiyanto Solecha, Yeni Tantri Widiastuti Tantri Widiastuti Wenny Ana Adnanti Yeni Kuntari Yeni Kuntari