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<![CDATA[PENGARUH PERSONAL COST DAN TINGKAT KECURANGAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING DENGAN SIKAP TERHADAP WHISTLEBLOWING SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Panca Wahyuningsih]]>;
<![CDATA[Siti Alliyah]]>;
<![CDATA[Prihasantyo Siswo Nugroho]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i2.4273
<![CDATA[This study aims to examine the effect of personal cost, the level of fraud, on whistleblowing with an attitude towards whistleblowing as a moderating variable on the Auditor (Case Study on Public Accountant Firm Auditors in Semarang).This study uses primary data with a survey method obtained through a questionnaire. The population is the auditors who work at the Public Accounting Firm in Semarang. The number of samples of 120 respondents who were taken using purposive sampling technique. This research model is descriptive quantitative using explanatory research type. The data analysis technique used Partial Least Square (PLS).The results of the study partially show that personal cost has a significant positive effect on whistleblowing with a coefficient of 0.236 and a P value of 0.007, the level of fraud has a significant effect on whistleblowing with a variable coefficient value of 0.033 and a P value of 0.039. The attitude variable towards whistleblowing is not a moderating variable for the interaction between the personal cost variable and whistleblowing of 0.088 with a P value of 0.184 and the moderating variable for the interaction between the variable level of cheating and whistleblowing with a coefficient of 0.020 with a P value of 0.028.]]>
<![CDATA[PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DAN KEPUASAN KERJA ]]>
<![CDATA[Siti Alliyah]]>;
<![CDATA[Hetty Muniroh]]>
<![CDATA[ SEGMEN Jurnal Manajemen dan Bisnis Vol 14, No 2 (2018): SEGMEN - Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v14i2.5171
<![CDATA[Penelitian ini bertujuan untuk menguji menguji implementasi kinerja manajerial dengan penerapan Sistem Akuntansi Manajemen yang berdampak pada kepuasan manajer terhadap pekerjaannya. Untuk mencapai tujuan tersebut, maka dilakukan metode survei, yaitu mendatangi langsung ke pelaku UKM dengan membagi kuesioner. Sampel dalam penelitian ini adalah UKM di Kabupaten Rembang yang berjumlah 165. Hasil penelitian menunjukkan bahwa sistem akuntansi manajemen berpengaruh positif tidak signifikan terhadap kinerja manajer dan sistem akuntansi manajemen berpengaruh negatif tidak signifikan terhadap kepuasan kerja. Kata kunci: kinerja manajerial, sistem akuntansi manajemen, kepuasan kerja]]>
<![CDATA[PENGGUNAAN INFORMASI AKUNTANSI DAN GENDER PADA KINERJA UKM DENGAN ORIENTASI KEWIRAUSAHAAN SEBAGAI VARIABEL INTERVENING PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[siti alliyah]]>;
<![CDATA[Maslichan Maslichan]]>
<![CDATA[ SEGMEN Jurnal Manajemen dan Bisnis Vol 17, No 3 (2021): SEGMEN Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v17i3.7490
<![CDATA[This research aimed to examine (1) whether the influence of accounting information and gender on SMEs performance, and (2) whether entrepreneurial orientation is capable to mediate the influence of accounting and gender information on SME performance. To achieve these objectives, then conducted survey method, so go directly to the SMEs by dividing the questionnaire.The reliability test results show that each construction has the value of Cronbach's Alpha which is acceptable above 0.70 as the minimum criteria to be acceptable. Based on the result of the validity test indicates that all items of the statement, all other items of the statement are valid because the R count is greater than the R table. Results of data shows that gender has a non significant effect on entrepreneurial orientation of SMEs in Kab. Rembang, the use of accounting information has a significant positive effect on business performance in Kab. Rembang. Gender has a non significant influence on business performance of SMEs. Entrepreneurial orientation has a non significant effect business performance of SMEs in Kab. Rembang. To test Sobel Test shows results that entrepreneurial orientation and gender cannot explain the indirect relationship between the use of accounting information on business performance. Keywords: Keywords: accounting information, gender, SMEs’ performance]]>
<![CDATA[PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH ]]>
<![CDATA[Eko Joko Supriyanto]]>;
<![CDATA[Siti Alliyah]]>
<![CDATA[ SEGMEN: Jurnal Manajemen dan Bisnis Vol 18, No 1 (2022): SEGMEN Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[FE Program Studi Manajemen ]]>
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DOI: 10.37729/sjmb.v18i1.7480
<![CDATA[This study aims to test the effect of regional taxes, regional levies, general allocation funds and special allocation funds on regional expenditures in regency and city governments in Central Java Province in 2016-2018. This study uses report data on the realization of the regional budget for revenues and expenditures of the regency and city governments in Central Java Province from 2016 to 2018. The data collection technique used is the documentation technique. The number of samples is 17 with 51 observations. The prerequisite test for analysis uses the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The data analysis technique in this study used multiple linear regression. The results showed that regional taxes and general allocation funds (DAU) had a positive significant influence on regional expenditures, regional retributions had a significant negative influencet on regional expenditures and special allocation funds had an insignificant positive influence on regional expenditures. Keyword: regional taxes, regional levies, general allocation funds, special allocation funds, regional expenditures.]]>
<![CDATA[PENINGKATAN PENGELOLAAN MANAJEMEN KELOMPOK SIMPAN PINJAM DESA GAMBIRAN KECAMATAN PAMOTAN KABUPATEN REMBANG ]]>
<![CDATA[siti - alliyah]]>
<![CDATA[ Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 5 No 3 (2021) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Universitas Lampung ]]>
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DOI: 10.23960/jss.v5i3.294
<![CDATA[Salah satu desa di Kabupaten Rembang yang masuk kategori merah/ desa dengan kategori miskin, salah satu diantaranya Desa Gambiran Kecamatan Pamotan. Rendahnya tingkat pendidikan menyebabkan kualitas sumber daya manusia relatif rendah. Program pengembangan Desa Gambiran untuk peningkatan PAD diupayakan dari berbagai aspek program. Salah satunya adalah pengelolaan simpan pinjam yang dikelola oleh ibu-ibu PKK, dengan anggota kelompok sejumlah 10 orang. Kelompok usaha simpan pinjam secara kelembagaan belum memiliki nama, akan tetapi struktur pengurus sudah terbentuk, dengan ketua Ibu Qoryati. Permasalahan yang dihadapi oleh kelompok usaha ini dintaranya adalah rendahnya kemampuan pengelolaan manajemen usaha, Hal ini dikarenakan sebagian besar pengurus berpendidikan lulusan SLTP dan hanya 1 (satu) pengurus yang bergelar sarjana. Kegiatan pelatihan dan pendampingan keuangan dan laporan keuangan telah menjadi solusi dalam menyelesaikan permsalahan tersebut. Setelah dilaksanakan kegiatan pelatihan dan pendampingan, kelompok simpan pinjam saat ini telah melakukan proses administrasi keuangan dan laporan keuangan.]]>
<![CDATA[Pembekalan Manajemen Usaha dan Pembukuan Sederhana Pada Kelompok Budi Daya Buah Markisa Di Desa Sidomulyo Kecamatan Kaliori Kabupaten Rembang ]]>
<![CDATA[Hetty Muniroh]]>;
<![CDATA[Siti Alliyah]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022 ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v4i1.5313
<![CDATA[Kelompok budi daya buah Markisa Desa Sidomulyo Kecamatan Kaliori Kabupaten Rembang adalah sekumpulan pemuda yang mempunyai hobi yang sama yaitu pecinta tanaman. Masa pandemi Covid-19 menjadikan anggota kelompok budi daya buah Markisa lebih semangat lagi dalam mengembangkan usahanya. Mulai dari memperbanyak pembibitan, memperluas lahan dengan rencana kedepan akan memproduksi aneka olahan makanan atau minuman dari buah markisa.Pelatihan ini bertujuan untuk memberikan pemahaman kelompok budi daya buah Markisa Desa Sidomulyo Kecamatan Kaliori Kabupaten Rembang tentang pentingnya manajemen usaha dan pembukuan dalam pengelolaan usaha budi daya buah Markisa. Adanya pelatihan manajemen usaha dan pelathan pembukuan sederhana ini diharapkan kelompok budi daya buah Markisa tersebut mampu mengelola usahanya dengan baik sehingga dapat menambah pendapatan bagi para anggotanya. Metode yang dilakukan dalam program pengabdian kepada masyarakat dengan memberikan pelatihan dan pendampingan serta evaluasi kepada kelompok budi daya buah Markisa Desa Sidomulyo Kecamatan Kaliori Kabupaten Rembang. Hasil dari program pengabdian kepada masyarakat adalah anggota kelompok budi daya buah Markisa Desa Sidomulyo mampu mengelola usahanya dengan baik dengan pembagian tugas sesuai dengan bidang keahlian masing-masing anggota dan mampu membuat pembukuan usaha. Kata kunci: Budidaya Buah Markisa, Manajemen Usaha, Pembukuan Sederhana]]>
<![CDATA[Pengaruh Knowledge Sharing terhadap Kinerja Bisnis Melalui Inovasi ]]>
<![CDATA[Siti Alliyah]]>;
<![CDATA[Anik Nurhidayati]]>
<![CDATA[ RESEARCH FAIR UNISRI Vol. 3 No. 1 (2019): RESEARCH FAIR UNISRI ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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DOI: 10.33061/rsfu.v3i1.2576
<![CDATA[Penelitian ini bertujuan untuk menguji upaya peningkatan kinerja bisnis usaha kecil menengah (UKM) Batik Tulis Lasem dengan knowledge sharing melalui inovasi. Sampel pada penelitian ini adalah sampel jenuh, yaitu menggunakan seluruh UKM Batik Lasem yang ada di Kabupaten Rembang yang berjumlah 87 UKM. Pengumpulan data dilakukan dengan metode survei. Hasil penelitan menunjukkan bahwa knowledge sharing berpengaruh positif signifikan terhadap kinerja bisnis. Selain itu, penelitian ini juga menunjukkan bahwa inovasi dapat memediasi pengaruh knowledge sharing terhadap kinerja bisnis. Hasil penelitian tersebut menunjukkan bahwa peran knowledge sharing dan inovasi sangat penting bagi kinerja bisnis UKM Batik Lasem.Keyword: Kinerja Bisnis, Knowledge Sharing dan Inovasi]]>
<![CDATA[Upaya Peningkatan Pendapatan Rumah Tangga Melalui Pengembangan Usaha Pada Kelompok Petani Jamur Tiram Desa Pamotan Kabupaten Rembang ]]>
<![CDATA[Siti Alliyah]]>;
<![CDATA[Rikah Rikah]]>
<![CDATA[ Journal of Dedicators Community Vol 3, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Islam Nahdlatul Ulama Jepara ]]>
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DOI: 10.34001/jdc.v3i2.865
<![CDATA[The Community Service Program was carried out in Pamotan Village, Pamotan sub-district, Rembang Regency with partners from the Hanoman Makmur Group and Rizki Jamur. Pamotan Village is one of the villages in Rembang Regency where several of its residents have traditional oyster mushroom businesses and cultivation and need to get attention as well as assistance. The purpose of this program is to increase the income of the Hanoman Makmur Group and Rizki Jamur. The methodology used is counseling, entrepreneurship management training and practice in making baglogs, and business assistance. The results of this community service program include: 1) the formation of the Mushroom Pamot community which is a communication forum for mushroom farmers; 2) mushroom farmers are able to create mushroom baglog (media) independently; 3) has promotional media such as: brochures, product packaging, banners, blogs and business cards that are used as marketing media; 4) have an orderly and good record keeping.]]>
<![CDATA[PKMS Kelompok Konveksi Rumahan dalam Upaya Peningkatan Pendapatan Rumah Tangga di Desa Jolotundo Kecamatan Lasem, Kabupaten Rembang ]]>
<![CDATA[Siti Alliyah]]>
<![CDATA[ Journal of Dedicators Community Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Nahdlatul Ulama Jepara ]]>
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DOI: 10.34001/jdc.v4i1.964
<![CDATA[The PKMS program was carried out in Jolotundo Village, Lasem District, Rembang Regency with Kenanga Sewing Group partners. Jolotundo village is famous for its citizens, especially women who open home-made convection. By seeing the business potential which is still very broad and the convection business is one of the leading sectors of Jolotundo Village, then home-based convection should have priority so that it can develop as one of the sectors that will increase people's income. The purpose of this program is to increase the income of the Kenanga Convection Group. The methodology used is counseling, management and entrepreneurship training and e-commerce practices. The results of the PKMS program include: 1) the partner group is able to create an online shop (Tokopedia) and a blog 2) the partner group is able to make good and orderly financial accounting 3) the partner group starts to dare to make products without relying on orders, 4) the partner group products have used packaging with complete hangtags and brands on the product]]>
<![CDATA[Upaya Peningkatan Pendapatan Rumah Tangga Melalui Pengembangan Usaha Pada Kelompok Pengrajin Batik Tulis Kampoeng Batik Desa Karaskepoh Kabupaten Rembang ]]>
<![CDATA[Riskin Hidayat]]>;
<![CDATA[Siti Alliyah]]>
<![CDATA[ Journal of Dedicators Community Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Islam Nahdlatul Ulama Jepara ]]>
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DOI: 10.34001/jdc.v1i1.434
<![CDATA[AbstractThe program IbM is implemented in the Karaskepoh village, Pancur district, Rembang with partners Craftsmen Group Batik Sekar Melati and Sekar Jagad. Karaskepoh village is one of the tourist village kampoeng batik in Rembang because many of its citizens who work as batik, so local knowledge is necessary to get attention in IbM program. IbM purpose of this is to increase revenue Craftsmen Group Batik Sekar Melati and Sekar Jagad. The methodology carried out is counseling, training of Management and Entrepreneurship, and business assistance. IbM program results include: 1) There is an increasing role of group members batik and business networking; 2) Batik products Sekar Melati and Sekar Jagat group has had a more diverse media promotion, both conventional ones such as brochures, business cards, and banners although online media promotions is using a blog; 3) Batik products Sekar Melati and Sekar Jagad group has had packaging and labels a good and interesting; 4) Group batik Sekar Melati and Sekar Jagat has had a good product catalog; 5) It has been structured proposal batik feasibility Sekar Melati and Jagad Sekar group; and 6) The group batik Sekar Melati and Sekar Jagat has had an orderly and good bookkeeping. ]]>
