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All Journal Journal The Winners Jurnal Akuntansi dan Pajak EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Applied Accounting and Management Review
Arum Febriyanti Ciptaningtias
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluating Perceived Service Quality, Perceived Playfulness, and Gratification towards User’s Attitude of Mobile Instant Messaging Application Prima Ayundyayasti; Arum Febriyanti Ciptaningtias
The Winners Vol. 23 No. 1 (2022): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v23i1.7089

Abstract

The research aimed to understand the behavior and adoption of mobile instant messaging (MIM) usage. By applying perceived service quality towards perceived playfulness and gratification model, the research investigated the factors related to MIM usage. Two most popular MIM applications used in Semarang, Indonesia, namely WhatsApp and LINE were targeted. After testing and validating the reliability and validity, questionnaires were distributed to university students and employees in Semarang, Indonesia whom already used MIM applications. The measurement of the constructs in the proposed model was confirmed with confirmatory factor analysis (CFA) to test the consistency of question items within each construct. The outcomes of the questionnaire were tested through structural equation modeling (SEM) to test whether the proposed constructs are confirmed to the designated model. Path coefficient and fit indices of the proposed conceptual model were also used to measure the possible relations between variables. The results show positive influences of perceived service quality, perceived playfulness, and gratification towards user’s attitude.
Analysis Model of the Impact of the Covid-19 Pandemic on the Profitability of SMEs Ardian Widiarto; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias; Tutik Dwi Karyanti
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.225 KB) | DOI: 10.52728/ijjm.v3i2.460

Abstract

This study aims to and analyze the extent of the influence of the covid-19 pandemic on the Profitability of the Water Hyacinth Craft Cluster SMEs "Klinting" in Semarang Regency. The research method used is a hypothetical empirical method that is used to test the difference between the ability to earn profits (Profitability) of the Water hyacinth Handicraft Klater SMES "Klinting" before and during the Covid-19 pandemic. Profitability of Water Hyacinth Craft Cluster "Klinting" Kab. Semarang in 2019 is 26% and in 2020 is 21%. The results of the different test using the paired sample t test resulted in a value of t = 2.763 with a 2-tailed significance of 0.018, less than 0.05, so Ho was rejected and Hi was accepted. So it was concluded that there were significant differences in the Klinting Cluster Encenggondok SMEs in earning profits before and during the Covid-19 pandemic.
The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017 Fakhri Rana Sausan; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.346 KB) | DOI: 10.52728/ijtc.v1i2.66

Abstract

This research aims to analyze the effect of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange period 2012-2017. The sample of this research is consists of 21 property and real estate companies with 6 years period so a total of sample is 126 samples. Sources data is secondary data. The data analysis method in this research is used Multiple Linear Regression. The result shows that Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Exchange rate of Rupiah/US Dollar partially has got a significant effect on stock return while Return On Asset (ROA) and Earning Per Share (EPS) partially has got an insignificant effect on stock return, its mean Return On Asset (ROA) and Earning Per Share (EPS) can’t be determinant of stock return to investors who want to invest in the capital market.
ANALYSIS OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) PRINCIPLES AND TRIPLE BOTTOM LINE PRINCIPLES IN CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMS IN PT. XYZ Felisha Adiva; Maria Theresia Heni Widyarti; Arum Febriyanti Ciptaningtias
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5093

Abstract

The company's business activities will become more efficient if the company can apply the principles of Good Corporate Governance (GCG) with full commitment, including in implementing Corporate Social Responsibility (CSR) programs. In addition to the GCG principles, the implementation of CSR programs also needs to pay attention to the Triple Bottom Line principles to have a valuable impact on the sustainability of the company. This research is descriptive-quantitative research that aims to analyze the implementation of CSR programs and analyze the application of GCG and Triple Bottom Line principles in the CSR program of PT XYZ. Data collection was conducted through interviews, questionnaires, and documentation. Respondents related to the distribution of questionnaires are the recipients of the Community Development Program Year 2022-2023. The data analysis used is descriptive analysis to get the index value. The results showed that GCG principles and Triple Bottom Line principles have been applied to the CSR program of PT XYZ. However, the implementation of GCG principles related to the principles of transparency and responsibility as well as the implementation of Triple Bottom Line principles related to people still have shortcomings.
APLIKASI MANAJEMEN KEUANGAN DAN AJUAN HAK CIPTA PROSES PRODUKSI PRODUK USAHA KECIL MENENGAH (UKM) ISNAINI CRAFT KABUPATEN SEMARANG Korawijayanti, Lardin; Karyanti, Tutik Dwi; Ciptaningtias, Arum Febriyanti; Pradana, Bagas Putra
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 1 (2024): Vol. 5 No. 1 April 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i1.5166

Abstract

Recording financial reports is an important aspect of a business activity. Financial reports are used as a presentation of financial information used by both internal and external parties for business activities. Accounting practices are a solution to problems that often occur in micro, small and medium enterprises (MSMEs), namely financial management problems. So far, UKM Isnaini Craft has not made regular financial records, let alone made financial reports. So far, SMEs still mix household finances with business finances. This situation often becomes a problem in the smooth production and marketing of the business. The second problem in the New Normal era, the government wants changes to SMEs to improve performance in the fields of finance, production, marketing and resources. In terms of marketing performance, UKM Isnaini Craft needs help in its efforts to achieve competitive advantage by increasing the number of products that obtain Copyright Certificates from the Ministry of Law and Human Rights. Protection of Intellectual Property Rights (IPR) for micro, small and medium enterprises (MSMEs) plays an important role in the era of globalization. Protection efforts are carried out through submitting registration for MSME products that meet the requirements to be granted IPR so that as a consequence the government will provide protection such as patents, copyrights, brands, industrial designs and trade secrets.So, Community Service (PMK) aims to provide an understanding of the importance of financial management for businesses. The technique for resolving the first problem is to provide assistance in making financial records and preparing financial reports. Meanwhile, in the second problem, UKM Isnaini Craft. Will help fund and apply for the acquisition of a Copyright Certificate for 1 Isnaini Craft UKM product to the Director General of Intellectual Property, Ministry of Law and Human Rights.
The Influence of Education and Training, User Involvement in System Development Toward Accounting Information Systems Performance with Top Management Support as Intervening Variables (Case Study at Dinas Pertanian, Perikanan dan Pangan, Semarang District) Kurniasari, Sera Novia; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 1 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i1.5472

Abstract

Abstract: This study aims to determine the effect of user education and training, and the application of users in system development on accounting information system performance by supporting top management as an intervening variable. The number of samples in this study was 30 respondents. Sampling using a purposive sampling technique. Validity and reliability tests were used to test research instruments. The classic assumption test uses the normality test, multicollinearity test, and heteroscedasticity test.   Testing the hypothesis using the F statistical test and T statistical test. The results showed that user education and training did not affect accounting information system performance, user involvement in system development had an effect on accounting information system performance, top management support had an effect on accounting information system performance, top management support was not able to mediate the significant effect of education and training on accounting information system performance and top management support was not able to mediate the significant influence of user involvement in system development on accounting information system performance. Keywords: User Education and Training, User Application in System Development, Top Management Support.
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI PEMEDIASI PADA PT. PLN (Persero) UP3 SEMARANG Ciptaningtias, Arum Febriyanti; Widyarti, Maria Theresia Heni; Ramantika, Eurico
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.253

Abstract

This study aims to determine the effect of the dimensions of Total Quality Management on managerial performance mediated by a performance measurement system. The sampling technique in this study used a purposive sampling technique. Methods of data collection using questionnaires and interviews. Path analysis technique was used to examine the effect of Total Quality Management dimensions (customer focus, obsession on quality, education and training, teamwork, continuous improvement) on managerial performance mediated by the performance measurement system at PT. PLN (Persero) UP3 Semarang. The results of the direct influence test show that Total Quality Management on the dimensions of customer focus, and obsession on quality has an effect on managerial performance. Meanwhile, education and training, teamwork, and continuous improvement have no effect on managerial performance. Then Teamwork and continuous improvement affect the performance measurement system. But Focus on Customers, Obsession on quality, Education and training have no effect on the performance measurement system. The results of the indirect effect test show that the performance measurement system is not able to mediate Total Quality Management on managerial performance.
PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA Ciptaningtias, Arum Febriyanti; Astungkara, Agni; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16185

Abstract

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially. Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviour
GENERASI Z DAN KEMANDIRIAN FINANSIAL? PERAN FRUGAL LIVING DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN GENDER SEBAGAI VARIABEL PEMODERASI Astungkara, Agni; Ciptaningtias, Arum Febriyanti; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16183

Abstract

In a dynamic economy, the ability to survive is essential. One strategy to survive is to have financial independence. Financial independence can be achieved with good financial management. This study examines the effect of frugal lifestyle (frugal living), financial literacy, and gender on financial management behavior. The sample of this research is 88 students at a state university in Semarang city. With regression analysis techniques, this study shows the results that frugal living and financial literacy have a significant positive effect on financial management behavior. Gender variables are also able to moderate the influence of frugal living and financial literacy on financial management behavior. This research is presented to be able to encourage generation Z in conducting financial management as an effort to achieve financial independence.
Organizational Behavior Factors On The Usefulness Of The Regional Financial Accounting System With Cognitive Conflict As An Intervening Variable Yuliarti, Annisa Gayuh; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17843

Abstract

Abstract This research aims to analyze and determine the effect of organizational behavioral factors, namely training and clarity of purpose on the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable at Dinas Kesehatan Kota Semarang. This research uses interviews and questionnaires as data collection methods. The questionnaire employs a Likert scale, and the sample for this research consists of 30 respondents, with the sample criteria being employees of government agencies who perform accounting and administrative functions. The analysis tools used include validity test, reliability test, descriptive statistical analysis, classic assumption test, hypothesis test, and the sobel test. The research findings indicate that training has no effect on the usefulness of the regional financial accounting system. Similarly, cognitive conflict does not affect the usefulness of the regional financial accounting system. Clarity of purpose has an effect on the usefulness of the regional financial accounting systems. Training does not affect the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable. Clarity of purpose does not affect the usefulness of the regional financial accounting system, with cognitive conflict as an intervening variable Keywords : Training, Clarity of Purpose, Cognitive Conflict, Usefulness of the Regional Financial Accounting Systems
Co-Authors Agni Astungkara Apridita, Kausarina Ardian Widiarto Astungkara, Agni Fakhri Rana Sausan Felisha Adiva Karyanti, Tutik Dwi Korawijayanti, Lardin Kurniasari, Sera Novia Lardin - Korawijayanti Lardin Korawijayanti Mahesti, Triloka Maria Theresia Heni Widyarti Pradana, Bagas Putra Prima Ayundyayasti Prima Ayundyayasti Ramantika, Eurico Triloka Mahesti Tutik Dwi Karyanti Widyarti, Maria Theresia Heni Yuliarti, Annisa Gayuh