Lilis Sulistyani
STIE-AUB Surakarta

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PENINGKATAN AKUNTABILITAS, TRANSPARANSI DAN MANAJEMEN MELALUI MODEL AUDIT DANA RUMAH SAKIT UNTUK PENGUATAN PENGELOLAAN KEUANGAN RUMAH SAKIT Lilis Sulistyani; Mulyadi .; Eko Madyo Sutanto
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Research subjects in this study is the head of accounting / finance , treasurer of the local government hospital financial managers and team members of local government hospital in Surakarta . This research is a qualitative descriptive study will describe the Hospital fund management area and explore the issues contained in the administration of the program and designing a model of internal audit for the financial management of the funds of Local Government Hospital. The results of the analysis of strengths and weaknesses SPI viewed from two aspects: transparency and accountability can be drawn a conclusion that most hospitals already transparent over the financial management of the Hospital Fund , however, there are still 26 % of respondents are less transparent and the transparency of the new partial answer 16%. The accountability aspect of the management of the Hospital Fund is not maximized . This is evidenced by the results of the questionnaire is only 51%, who answered yes when answering questions grains towards accountability. Based on the research findings of the audit program models created can be carried out in accordance with No. Permendagri . 61 th , 2007 and regulations Public Service Board ( BLUD ) in the Ministry of the Interior . Keywords : Accountability , Transparency , Internal Control System , Model Audit Fund
WACANA PEMGEMBANGAN MODEL PEMBELAJARAN KOOPERATIF MATA KULIAH DASAR-DASAR AKUNTANSI PADA PERGURUAN TINGGI Lilis Sulistyani
INFORMATIKA Vol 1, No 2 (2014): September
Publisher : STIE AUB Surakarta

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This paper aims to provide discourse models of co-operative learning courses basics of accounting to improve the skills of faculty and students at the college. Learning management courses basics of accounting with co-operative models for faculty are expected to improve the skills of faculty in teaching courses and basic accounting skills for students diharapkan students in the field of accounting will increase. To achieve these objectives, the learning stage is done by the Research and Development (R & D) in three stages. The first stage identifies co-operative learning models appropriate for courses basics of accounting. The second stage test models of cooperative learning courses basics of accounting in college to determine the increase faculty skills in teaching and improving the skills of accounting students. The third stage construct prototype models of co-operative learning courses basics of accounting, carried dissemination and implementation of models of cooperative learning courses basics of accounting through workshops and action research (classroom action research) in college. Based on the above planning activities, targeted results in learning techniques include: (1) models of co-operative learning courses basics of accounting; (2) implementation guidebook models of co-operative learning courses basics of accounting; (3) guidelines for assessment of learning courses basics of accounting with co-operative learning models; (4) disseminated models of co-operative learning courses basics of accounting to faculty, education policy makers, and (5) the use of the book co-operative learning models to improve the skills of faculty in teaching courses on the basics of accounting college. Keywords: Model, Learning, Co-operative, Accounting Basics.
Pengaruh Persepsi, Perilaku, dan Kepuasan Konsumen Terhadap Keputusan Pembelian Bakpia Tugu Jogja Dengan Kepercayaan Sebagai Variabel Intervening Lilis Sulistyani; Yesi Aulia Umi
BHIRAWA Vol 6, No 1 (2021): July
Publisher : STIE AUB Surakarta

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Tujuan penelitian ini untuk menguji secara empiris Pengaruh Persepsi, Perilaku dan Kepuasan Konsumen terhadap Keputusan Pembelian Bakpia Tugu Jogja dengan Kepercayaan sebagai variabel Intervening.Populasi dalam penelitian ini adalah konsumen di Bakpia Tugu Jogja di tahun 2019 yang telah melakukan pembelian ulang. Adapun jumlah sampel yaitu sejumlah 131 responden yang diambil secara random. Teknik analisis yang digunakan adalah dengan menggunakan uji instrument yang meliputi uji validitas dan uji reliabilitas, uji linieritas, analisis regresi, Uji t, Uji F, Uji koefisien determinasi, analisis korelasi dan analisis jalur. Hasil penelitian membuktikan bahwa Persepsi dan Perilaku konsumen tidak berpengaruh signifikan terhadap kepercayaan, sedangkan Kepuasan konsumen berpengaruh positif dan signifikan terhadap kepercayaan. Persepsi, Perilaku konsumen, Kepuasan konsumen berpengaruh positif dan signifikan terhadap keputusan pembelian, sedangkan kepercayaan tidak berpengaruh signifikan terhadap kepercayaan. Hasil Uji R2 total sebesar 0,907 dapat diartikan bahwa keputusan pembelian dijelaskan oleh variabel persepsi, perilaku konsumen, kepuasan konsumen dan kepercayaan sebesar 90,7% . Kepuasan merupakan variabel paling dominan dalam peningkatan keputusan pembelian. Pengaruh langsung persepsi, perilaku konsumen, kepuasan konsumen terhadap keputusan pembelian lebih besar dibandingkan pengaruh tidak langsung, sehingga untuk meningkatkan keputusan pembelian lebih efektif melalui jalur langsung. Artinya variabel kepercayaan terbukti tidak mampu atau bukan variabel mediasi.