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All Journal JAE (Jurnal Akuntansi dan Ekonomi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Bisnis Terapan Journal Of Management Science (JMAS) Economic and Education Journal (Ecoducation) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Journal of Innovation Research and Knowledge Transparan Proceedings Series of Educational Studies Economic and Education Journal (Ecoducation)
Ufi Rumefi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH TERM OF PAYMENT, COMPLING HANDLING DAN E-WOM TERHADAP CUSTOMER LOYALTY Ufi Rumefi
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.1

Abstract

This study aims to find out and explain the simultaneous and partial influence of dependent variables: term of payment (TOP), compling handling (CH) and electric word of mouth (E-WOM) on independent customer loyalty (CR) variables.The method in this research is descriptive quantitative method by spreading questionnaire and conducted test with spss.16 test tool so that it will be able to get accurate data to be used as a research.The results of this study showed that the variable term of payment, compling handling and Electric word of mouth simultaneously affect the independence variable of customer royalty with a value of sig 0.001 < 0.005, while partially the term of payment variable affects customer loyalty with sig value, 0.002 < 0.005, as well as the compling handling variable affects customer royalty significantly with a t value of 0.025 < 0.05, electric word of mouth variables in a pasrisl does not affect customer loyalty variables with a sig value of 0.391 > 0.05.
Analisis Implementasi dan Pemodelan REA (Resource, Event, Agent) Sistem Akuntansi Pada UMKM Di Kabupaten Pasuruan Sugiharto, Bagus Hari; Rumefi, Ufi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5812.891 KB) | DOI: 10.29407/jae.v4i1.12759

Abstract

Model REA (REA Model) adalah krangka kerja akuntansi alternatif untuk pemodelan sumber daya, peristiwa, dan pelaku (resource,event,agent-REA) perusahaan yang sangat penting, serta hubungan diantara mereka. Jika telah diadopsi, data akuntansi dan nonakuntansi mengenai fenomena ini dapat diidentifikasi, ditangkap, dan disimpan dalam basis data terpusat. Tempat penyimpanan ini, tampilan pengguna dapat dibentuk hingga memenuhi kebutuhan semua pengguna dalam perusahaan (James A. Hall, 2007). Dalam penelitian ini dilakukan analisa terhadap sistem pancatatan keuangan yang selama ini digunakan oleh pelaku UMKM di Kab. Pasuruan untuk menjalankan kegiatan proses bisnisnya. Untuk dapat melihat dengan sistematis dan terstruktur implementasi pencatatan keuangan yang dilakukan oleh pelaku UMKM, maka Model REA peneliti gunakan untuk menjadi nilai ukur dan bentuk hasil implementasi pencatatan keuangan yang terjadi pada pelaku UMKM di Kab. Pasuruan. Dalam proses penelitian, terdapat beberapa tahapan proses mulai wawancara langsung hingga penyusunan rancangan Dokumen Flow, Sistem Flow, Data Flow Diagram (DFD) hingga perancangan ERD (CDM) dan REA. Hasil dari penelitian ini akan mendapat formulasi bentuk sistem pencatatan keuangan yang memang sesuai dan mudah yang selama ini digunakan oleh pelaku UMKM di Kab. Pasuruan, dari formulasi tersebut juga dapat menjadi model dasar untuk digunakan merancang bangun sebuah Aplikasi Sistem Informasi Pencatatan Keuangan untuk mengembangkan menjadi aplikasi pencatatan keuangan ter-otomatisasi.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (Studi Kasus Pada UPT Satuan Pendidikan SDN Kauman Kecamatan Bangil) Septiyani, Miranda; Rumefi, Ufi
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 16 No. 2 (2024): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v16i2.77

Abstract

Kurangnya prinsip akuntabilitas dan transparansi dapat diketahui dari pihak eksternal yang kurang memahami tentang alur penggunaan dana, salah satunya dana Bantuan Operasional Sekolah (BOS) serta pihak sekolah kurang memaparkan penggunaan dana BOS. Tujuan dari penelitian ini adalah untuk menganalisis penerapan prinsip akuntabilitas dan transparansi pengelolaan dana BOS. Metode penelitian yang digunakan adalah pendekatan kualitatif. Pengumpulan data dilakukan melalui wawancara, dokumentasi, dan observasi. Berdasarkan hasil penelitian menunjukkan bahwa penerapan prinsip akuntabilitas dan transparansi telah berjalan dengan baik sesuai Petunjuk Teknis. Pertanggungjawaban dilakukan seluruh pihak melalui keterbukaan dalam perencanaan penyusunan RKAS, rincian penggunaan dana telah dibagikan kepada seluruh pihak melalui ringkasan laporan anggaran yang ditampilkan di papan buletin. Kesimpulan dari penelitian menunjukkan bahwa prinsip akuntabilitas antara sekolah dengan pihak internal dan eksternal telah dilakukan, serta prinsip transparansi dalam pengelolaan dana BOS di UPT Satuan Pendidikan SDN Kauman Bangil telah diterapkan sesuai dengan pedoman teknis, meskipun belum sepenuhnya optimal.
Price PRICE MEMEDIASI TERM OF PAYMENT TERHADAP PURCHASE INTENTION: PRICE MEMEDIASI TERM OF PAYMENT TERHADAP PURCHASE INTENTION UFI, UFI RUMEFI; ANDI SUBROTO, AGUS; Murtadho, Achmad
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 16 No. 2 (2024): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v16i2.86

Abstract

Tujuan penelitian ini adalah untuk menganalisis Pengaruh Term Of Payment Terhadap Purchase Intention dengan Price Sebagai Variabel Mediasi. Jenis penelitian ini adalah penelitian kuantitatif. Metode yang digunakan dalam penelitian ini adalah Purposive Sampling dengan menyebarkan kuesioner yang dibantu dengan alat uji SPSS 25. Berdasarkan hasil penelitian menunjukkan bahwa persamaan regresi pertama pada penelitian ini sebagai berikut: Y = 1,066 + 0,708 X1 + e, hasil uji hipotesa untuk persamaan I menunjukkan nilai signifikasinya sebesar 0,000 (berada dibawah 0,05.) sehingga Hipotesa diterima. sedangkan persamaan regresi kedua adalah Y = 3,795 + 0,234X1 + 0,289X2 - 0,220 [AbsX1_X2] + e, Pada tabel coefficient diatas dapat diketahui bahwa nilai signifikasi ZX1 sebesar 0,000 dan nilai ZX2 sebesar 0,000 artinya kedua variabel tersebut berpengaruh signifikan terhadap Purchase Intention, sedangkan untuk nilai signifikasi AbsX1-X2 sebesar -2,758 (diatas 0,05) artinya bahwa variable Price (Z) bukan variabel yang mampu memoderasi Term Of Payment (X1) terhadap variabel Purchase Intention (Y) atau disebut dengan predictor moderartion. Kata Kunci : Term Of Payment, Price dan Purchase Intention
EFFECT OF FINANCIAL LITERACY ON HOUSEWIVES' FINANCIAL PLANNING Nurhasanah, Nurhasanah; Anggita Permata Yakup; Silvia Ekasari; Donny Dharmawan; Ufi Rumefi
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i10.7555

Abstract

The aim of this research is to analyze effect of financial literacy on housewives' financial planning. This type of research uses descriptive associative research with an ex-post facto approach. The population in this study were housewives in Medan City. Sampling in this study used random sampling. From random sampling, the sample was 50 respondents. Data collection obtained in this research was observation, documentation, and questionnaire. The data analysis tool in this research uses simple linear regression. The research results show that financial literacy is positive and significant in housewives' financial planning.
Analysis of Accountability and Transparency of Village Fund Allocation Management in Sebani Village, Pandaan District, Pasuruan Regency Devia Nur Anggreani; Siti Rohmawati; Nabillah Mutiara Rahma; Umi Setyorini; Ufi Rumefi
Journal of Corporate Finance Management and Banking System Vol. 4 No. 6 (2024): Oct-Nov 2024
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.46.27.36

Abstract

The village as the smallest government system demands renewal to support improved village development and the standard of living of village communities that are far from poverty. The various problems in the village are very complex, making it a reason for the village to develop. The development progress in each village is no less important. This research aims to analyze accountability and transparency of village fund allocation management in Sebani Village, Pandaan District, Pasuruan Regency. The method in this study is a descriptive qualitative method by means of direct interviews with informants. The location of this accountability and transparency research is in Sebani Village, Pandaan District, Pasuruan Regency. This research was carried out for a period of 6 months, starting from January 2024 to June 2024. The data is processed using data analysis techniques with stages, namely data reduction, data presentation, and drawing conclusions. The results of the study based on the Regulation of the Minister of Home Affairs Number 20 of 2018 show that the management of village fund allocations in Sebani Village is accountable and transparent in the stages of administration, reporting, and accountability.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI RENTABILITAS, LIKUIDITAS, SOLVABILITAS (STUDI PADA PT. MISWAK UTAMA) Indriani Rafika Sari; Ufi Rumefi; Rohman Dijaya; Ersa Zabrina; Akhmad Tajuddin
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1527

Abstract

The purpose of this study is to analyse the financial performance of the company in terms of profitability, liquidity, and solvency in 2015-2019 at PT Miswak Utama. The data analysis method in this study is quantitative descriptive. PT Miswak Utama's financial statements were analysed in terms of profitability, liquidity, and solvency, which were then compared with industry standard ratios. The results showed that the profitability ratio, calculated from the gross profit margin and net profit margin, indicated that PT Miswak Utama was in poor condition, except in 2015, when it had a fairly high net profit. Furthermore, the liquidity ratio calculated from the current ratio and quick ratio also showed that PT Miswak Utama was in a poor condition because it was unable to pay its current liabilities. The solvency ratio calculated from the debt to asset ratio and debt to equity ratio also showed that PT Miswak Utama was in a poor condition because it was unable to guarantee the company's debts, which would result in a lack of trust from creditors.
Pengaruh Motivasi, Return, Modal Dan Resiko Terhadap Minat Berinvestasi : Influencer, Flash sale, Impulse buying, Self control. Masrur, Muhammad Masrur; Ufi Rumefi; Sylvia Mufarrochah; Intan Oktaviana Juma
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 17 No. 2 (2025): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v17i2.127

Abstract

Minat investasi menurun di kalangan Generasi Z cenderung menurun, Gen Z tidak memilih untuk berinvestasi karena mereka takut kehilangan modal mereka, terutama di Kabupaten Pasuruan. Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menjelaskan faktor-faktor yang mempengaruhi minat investasi secara parsial dan simultan, yaitu motivasi, pengembalian, modal, dan risiko. Hasil penelitian menunjukkan bahwa motivasi memiliki pengaruh yang signifikan terhadap minat investasi. Ada banyak motivasi yang dapat mereka ambil, tetapi beberapa bertindak berdasarkan motivasi tersebut sementara yang lain tidak. Pengembalian memiliki pengaruh yang signifikan terhadap minat investasi. Pengembalian sangat dicari oleh Gen Z karena tujuan mereka dalam berinvestasi adalah untuk mendapatkan keuntungan. Modal tidak memiliki pengaruh yang signifikan terhadap minat investasi; Gen Z tidak mau mengeluarkan modal mereka karena mereka takut tidak mendapatkannya kembali. Risiko memiliki pengaruh tetapi tidak signifikan terhadap minat; risiko dapat menyebabkan kurangnya minat berinvestasi di kalangan Gen Z karena mereka tidak ingin kehilangan modal yang mereka miliki.
THE INFLUENCE OF EMOTIONAL INTELLIGENCE, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, MOTIVATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE Herman Afandi; Ufi Rumefi
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7549

Abstract

Observations of the leadership and various employees at the Pasuruan Regency Education and Culture Office indicate that employee performance remains suboptimal, primarily due to insufficient emotional intelligence, which hampers their ability to manage personal emotions and interact effectively with others. This deficiency adversely affects their thoughts and actions. Additionally, there is a notable lack of Organizational Citizenship Behavior (OCB), characterized by employees' reluctance to assist colleagues with incomplete tasks and limited interaction among peers, which complicates the provision of advice when encountering work-related issues. From the performance assessment survey results indicate that employee initiative and cooperation are considered lacking. This can lead to suboptimal work performance, which will have an impact on the company's sustainability. Therefore, this study was conducted to further discuss this issue. Furthermore, employees exhibit a preference for solitary work and display dissatisfaction when required to engage in teamwork. Moreover, the absence of incentive from both superiors and colleagues results in employees neglecting their respective responsibilities and failing to assist one another. The work atmosphere is detrimental due to loudness and lack of cleanliness, resulting in decreased employee comfort and ultimately diminishing performance.This study's results revealed a substantial simultaneous impact on Employee Performance (Y). Furthermore, there exists a partial significant effect of Emotional Intelligence, organizational citizenship, and work environment variables on employee performance. The motivation variable is recognized as having no meaningful influence.
Co-Authors Akhmad Tajuddin ANDI SUBROTO, AGUS Anggita Permata Yakup Arif Syaifudin Arif Syaifudin Bagus Hari Sugiharto Devia Nur Anggreani Donny Dharmawan Ersa Zabrina Farid Ardyansyah Herman Afandi Indriani Rafika Sari Intan Oktaviana Juma Khamdan Suriyok Masrur, Muhammad Masrur Muhamad Malik Muttofar Mukhamad Mustofa Murtadho, Achmad Nabillah Mutiara Rahma Nurhasanah Nurhasanah Paulus Laratmase Rohman Dijaya Sayyidatul Afifah Septiyani, Miranda SILVIA EKASARI Siti Rohmawati Sylvia Mufarrochah Umi Setyorini Umi Setyorini