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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Online Insan Akuntan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Bisnis Mahasiswa Bussman Journal : Indonesian Journal of Business and Management Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Maharani Rona Makom
Politeknik Negeri Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Tekanan Peran (Role Stress) terhadap Kinerja Pemeriksa Keuangan Pemerintah dengan Tipe Kepribadian sebagai Variabel Moderasi Maharani Rona Makom
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1441

Abstract

Abstrak: Pemeriksaan oleh BPK tidak hanya menghasilkan opini atas laporan keuangan tetapi juga memberikan catatan atas hasil temuan. Dalam melaksanakan tugasnya, profesi auditor sangat rentan mengalami tekanan peran dalam pekerjaannya. Penelitian ini mencoba untuk menguji elemen tekanan peran terhadap kinerja para pemeriksa keuangan pemerintah menggunakan moderator teoritis seperti tipe kepribadian. Kuesioner disebarkan sebanyak 170 kuesioner. Total kuesioner yang bisa digunakan untuk menguji hipotesis sebanyak 119 kuesioner. Hasil penelitian menunjukan bahwa konflik peran dan ketidakjelasan peran memiliki pengaruh negatif terhadap kinerja pemeriksa keuangan pemerintah. Sementara tipe kepribadian tidak memoderasi pengaruh konflik peran terhadap kinerja. Temuan ini memberikan bukti validitas eksternal yang penting pada fenomena yang berkaitan dengan konflik peran dan ketidakjelasan peran yang terjadi di sektor publik, terutama pada pemeriksa keuangan di Indonesia. Kata kunci: Pemeriksa, Kinerja, Ketidakjelasan Peran, Konflik Peran, Tipe Kepribadian Abstract: An examination by the BPK is not only produced an opinion on the financial statements but also provides notes on the findings. This study attemps to examine the role stress elements to the performance on BPK using theoretical moderator personality type. Questionnaires were distributed many as 170 questionnaires. Total questionnaires that can be used to test the hypothesis of a total of 119 questionnaires. These results indicate that the role conflict and role ambiguity have a negative effect on performance of the examiner. Furthermore, this type of personality does not moderate influence on the performance of role conflict These findings provide important evidence on the external validity of the phenomena related to role conflict and role ambiguity that occurs in the public sector, especially the financial examiner in Indonesia. Keywords: Examiner, Performance, Role Ambiguity, Role Conflict, Type Personality
Faktor Pengaruh Kepuasan Pengguna Aplikasi Elnino Dalam Rangka Pembelajaran Daring Menggunakan Metode End User Computing Satisfaction Budhi Adhiani Christina; Sumanto Sumanto; Mardinawat Mardinawat; Teguh Budhi Santosa; Maharani Rona Makom
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4235

Abstract

This research is conducted to verify the effect of content (isi), accuracy (akurasi), format (bentuk), ease of use (kemudahan pemakaian), and timeliness (ketepatan waktu) toward the satisfaction of ELNINO application users in Accountant major Polines. The method used in this research is End User Computing Satisfaction (EUCS) with independent variables which consist of content (isi), accuracy (akurasi), format (bentuk), ease of use (kemudahan pemakaian), timeliness (ketepatan waktu), and dependent variable that is user satisfaction. This research is quantitative research using primer and secondary data. Data collection is done with questionnaire and literature review method. The target in this research is students majoring in Accounting in Politeknik Negeri Semarang. In taking samples, this research uses the technique of simple random sampling and the sample used is 100 respondents. The analytical method used in testing the hypothesis is multiple linear regression. The results from this research show that the variables of content, accuracy, ease of use, and timeliness influence user satisfaction of the ELNINO application, whereas the variable format has no effect on user satisfaction of the ELNINO application. In addition, it is found that the variables of content, accuracy, format, ease of use, and timeliness simultaneously affect the satisfaction of ELNINO application users.
PENGARUH CURRENT RATIO DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maharani Rona Makom; Mirasanti Wahyuni
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.077 KB) | DOI: 10.53363/buss.v2i1.41

Abstract

The mining sector is one of the pillars of national economic development and is one of the strategic industries that have an important role for Indonesia. Strong natural resource commodity prices and the return of investor interest in the mining industry have spurred the market value of mining companies. The purpose of this study was to test whether the current ratio and return on assets affect the development industry companies listed on the Indonesia Stock Exchange. The study used data from 10 mining companies from 2015 to 2020. The data used is secondary data derived from the company's financial statements as well as from literature. The results of this research test are simultaneous current ratio and return on asset has a positive influence on the stock price while partial testing of current ratio has no effect on stock prices and return on assets has an effect on the stock price of mining companies on the Indonesia Stock Exchange (IDX)
PENGARUH PENGGUNAAN MEDIA SOSIAL BAGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) Mardinawati Mardinawati; Budhi Adhiani; Sumanto Sumanto; Teguh Budi Santosa; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4578

Abstract

The research was conducted on Micro, Small and Medium Enterprises (MSMEs) in the Magelang and Temanggung areas. The problem in this study is whether social media and its benefits affect the development of Micro, Small and Medium Enterprises (MSMEs). How does the use of social media affect the marketing of Micro, Small and Medium Enterprises (MSMEs). The purpose of this study is to determine the effect of using social media on the development of Micro, Small and Medium Enterprises (MSMEs). to determine the effect of using social media on the marketing of Micro, Small and Medium Enterprises (MSMEs). The method in this research is this research is a descriptive observational research on Micro, Small and Medium Enterprises (MSMEs) in Magelang City and Temanggung City. This study uses in-depth interviews and observations of SMEs. Methods of descriptive statistical analysis and qualitative analysis. Results are displayed in tables and graphs. The results show that MSMEs have used social media in developing their business, especially in product introduction and marketing. The most widely used social media are Facebook, Instagram and WhatsApp
STRATEGI INVESTASI SAHAM PERBANKAN DENGAN PENDEKATAN TOP DOWN ANALYSIS Prihatiningsih Prihatiningsih; Embun Duriany Soemarso; Mohammad Muslikh; Mochamad Abdul Kodir; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4580

Abstract

Abstract : The population in this study are financial sector stocks listed on the Indonesian Stock Exchange, a sample of financial sector banking shares listed on the Indonesian stock exchange until December 2021. The analytical method used in this study is the Top Down Analysis method, which includes macroeconomic analysis, industry analysis. or sectoral analysis, analysis of financial statements or analysis of financial ratios, and analysis of stock valuations. Based on the results of macroeconomic analysis, Indonesia's average inflation rate of 2.73 in the last five years is relatively mild. The average BI Rate for the last five years has been 4.60%, with an average GDP of IDR 76,665.1 trillion, and the IHSG average for the last five years of 6,282.05. Based on these macro indicators, Indonesia in the last five years has been in a stable and conducive condition for investment. The growth of the Financial sector index exceeded the growth of the Jakarta Composite Index (IHSG). Based on the results of stock valuation and financial performance, banking stocks that have performed above the average for the financial sector in the last five years are shares of BBCA, BBRI, BBNI, BMRI, BBTN, and BDMN.
Analisis Faktor-Faktor Yang Mempengaruhi Generasi Baby Boomers Menggunakan E-Wallet Maharani Rona Makom; Alvianita Gunawan Putri
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1376

Abstract

This study aims to determine and analyze the factors that affect the baby boomers generation using e-wallets. The factors used in this research are Effectiveness, Excellence, and Attractiveness. The population of this study is the Baby Boomers generation whose age is more than 59 years old with a sample of 52 respondents taken from all Baby Boomers generation who use e-wallets in Semarang City with unknown population. The data analysis model uses Multiple Linear Regression Models. The data analysis technique uses the F Statistical Test, t Statistical Test, and the Coefficient of Determination. The results of this study indicate that Effectiveness, Excellence, and Attractiveness simultaneously have a significant effect. Based on the results of the t test, it is concluded that Effectiveness and Excellence have an insignificant effect on E-Wallet user interest, while Attractiveness has a significant effect.
Analisis Digital Marketing, Citra Merek, dan Layanan Mobile Banking Terhadap Loyalitas Nasabah PT. Bank Syariah Indonesia Kota Semarang Maharani Rona Makom
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.125

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh digital marketing, citra merek, dan layanan mobile banking terhadap loyalitas nasabah pada PT. Bank Syariah Indonesia Kota Semarang. Desain Penelitian yang digunakan adalah Desain Penelitian Kuantitatif. Sampel penelitian ini adalah nasabah Bank BSI dengan jumlah sampel sebanyak 130 Nasabah. Teknik Pengambilan sampel menggunakan Teknik purposive sampling dengan menetapkan kriteria tertentu pengampilan sampel. Metode pengumpulan data menggunakan kuesioner, wawancara dan dokumentasi. Teknik Analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil Penelitian menunjukan bahwa variable digital marketing citra merek dan layanan mobile banking berpengaruh positif dan signikan terhadap loyalitas nasabah PT. Bank Syariah Indonesia Tbk Kota Semarang.
Upaya Peningkatan Pemahaman Mahasiswa Akuntansi Politeknik Negeri Semarang dalam Memahami Artikel Internasional Maharani Rona Makom
Jurnal Pengabdian Masyarakat Indonesia Sejahtera Vol. 2 No. 4 (2023): Desember : Jurnal Pengabdian Masyarakat Indonesia Sejahtera
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jpmis.v2i4.748

Abstract

One of the educational problems that occur in Indonesia is the low interest in reading of students, especially the ability to read foreign language texts that are still low. This service activity aims to improve the understanding of accounting students of Politeknik Negeri Semarang in understanding international articles. The implementation of the activity was carried out by the author in the work unit of the Politeknik Negeri Semarang, Department of Accounting. There are 4 activities carried out from the 1st to the 30th of August 2020, namely; 1) Pre-Test reading habits and understanding of students in reading and understanding international articles, 2) Creating teaching materials for virtual tutorials and simulations of reading international articles, 3) Creating international article analysis assignment procedures, 4) Post Test of reading habits and student understanding in reading and understanding international articles. The activity was attended by final semester students of the finance and banking study program with 71 participants from KP 3A, 3B, and 3C classes. During the implementation of the activity the author received support from superiors, fellow lecturers, students and education personnel in the Accounting Department so that all activities could be completed.
OPTIMALISASI PEMANFAATAN ARTIFICIAL INTELLIGENCE DI KALANGAN MAHASISWA GEN-Z PADA PROSES PEMBELAJARAN ERA REVOLUSI INDUSTRI 4.0 Sumanto; Mardinawati; Teguh Budi Santoso; Budhi Adhiani Christina; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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

Abstract

Penelitian ini bertujuan untuk menyelidiki kemampuan dan pengetahuan mahasiswa Gen-Z menggunakan AI serta self-awareness dalam AI tersebut agar tetap memahami batasan-batasan etika akademik dalam proses pembelajaran. Populasi dalam penelitian ini adalah seluruh mahasiswa Jurusan Akuntansi Politeknik Negeri Semarang. Hasil pembahasan sebanyak 64,5% mahasiswa Jurusan Akuntansi menyatakan bahwa mereka menggunakan AI untuk menulis tugas atau makalah ilmiah lainnya, 72,7% menyatakan bahwa jika mereka tidak tahu mengenai AI, maka mereka akan mencari tahu mengenai kecerdasan buatan. Sebanyak 76,9% mahasiswa menyatakan bahwa AI mempercepat kinerja saat menulis serta 81,8% menyatakan mereka paham mengenai penggunaan fitur-fitur kecerdasan buatan. Selanjutnya 75,2% mahasiswa menyatakan AI membawa dampak positif pada proses pembelajaran dan 65,3% menyatakan akan mengajak orang lain untuk menggunakan AI. Hasil menarik terlihat pada pernyataan pelatihan penggunaan AI di kampus atau tempat lain secara online maupun offline, 42,1% responden menyatakan mereka tidak mengikuti pelatihan penggunaan AI. Mahasiswa Jurusan Akuntansi sudah mampu beradaptasi dengan kemajuan teknologi dan penguasaan terhadap teknologi walaupun tidak mengikuti pelatihan AI.
Co-Authors Alvianita Gunawan Putri Budhi Adhiani Budhi Adhiani Christina Embun Duriany Soemarso Mardinawat Mardinawat Mardinawati Mardinawati Mardinawati Mirasanti Wahyuni Mochamad Abdul Kodir Mohammad Muslikh Prihatiningsih Prihatiningsih SUMANTO Sumanto Sumanto Sumanto, Sumanto Teguh Budhi Santosa Teguh Budi Santosa Teguh Budi Santoso