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Peran Audit Internal atas Persediaan Barang dagangan berbasis COSO Framawork Pada CV. Zidan Jaya Surabaya Kurniawati Kurniawati; J. B. Amiranto
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.207

Abstract

Penelitian dilakukan dengan tujuan untuk mengetahui bagaimana kinerja pengendalian internal persediaan barang dagangan dan setelah melakukan audit akan memberikan rekomendasi pada CV. Zidan Jaya Surabaya sesuai dengan COSO Framaework Kerangka Kerja Terintegrasi (Komite Organisasi Sponsor Treadway Komisi) standar. Penelitian ini dilakukan karena CV. Zidan Jaya mempunyai beberapa permasalahan terkait dengan persediaan barang dagangan yang mungkin karena kurang efektivnya pengendalian internal persediaan barang dagangan pada CV. Zidan Jaya Surabaya. penelitian ini di latar belakangi oleh kasus yang terjalin dalam pengendalian persediaan. teknik pengumpulan data dilakukan observasi, wawancara, dokumentasi, dan checklist. Hasil penelitian ini menampilkan bahwa aplikasi dari pengendalian internal atas persediaan barang dagang belum sesuai dengan 8 komponen pengendalian intern menurut COSO framework Framework, dengan persentase 69,35%, bisa disimpulkan jika pelaksanaan pengendalian internal atas persediaan barang dagangan di CV. Zidan Jaya masih kurang dan terdapat sebagian pengendalian internal persediaan yang wajib diperbaiki pada CV. Zidan Jaya Surabaya.
Pelatihan Konten Kreator Media Pembelajaran Online Di SMK Yasiha Gubug Kurniawati Kurniawati; Lenny Kurniati; Adi Nova Trisetyanto; Banun Sri Haksasi
Jurnal Insan Pendidikan dan Sosial Humaniora Vol. 1 No. 2 (2023): Mei: Jurnal Insan Pendidikan dan Sosial Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jipsoshum-widyakarya.v1i2.200

Abstract

The Covid-19 pandemic has brought significant changes in various aspects of life, including the education sector. One of the noticeable changes is the shift to online learning. However, the problem faced by teachers in this online learning process is the lack of skills in selecting relevant learning media that suits the condition and needs of the students. Therefore, the aim of this community service program is to provide an understanding of the concept of online learning media and to introduce and improve the teachers' ability in using the online learning support system through training and mentoring in creating online learning media content, particularly through the YouTube platform, for teachers at SMK Yasiha Gubug. The method used in this community service program was an informative approach and training mentoring. The results of this program showed that the motivation, confidence, understanding of online learning media, and teachers' skills in using technology to create online learning media have improved.
Manajemen Pengelolaan Dana Pada Tabungan Umum di BMT (Baitul Maal Wa Tamwil) UGT (Usaha Gabungan Terpadu) Sidogiri Cabanag Denpasar Iwan Budi Setya Alamsyah; Kurniawati Kurniawati; R. Agrosamdhyo
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2022): April : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (55.313 KB) | DOI: 10.55606/jurrie.v1i1.8

Abstract

Dalam manajemen pengelolaan produk tabungan umum Syariah penarikan dan penyetoran bisa dilakukan sesuai kebutuhan anggota, sedangkan prinsip dasar dari manajemen pengelolaan yang diterapkan di BMT UGT Sidogiri Cabang Denpasar memberikan pemahaman kepada nasabah. Fokus penelitian ini: 1. Bagaimana perencanaan manajemen dana pada produk tabungan umum di BMT UGT Sidogiri Cabang Denpasar? 2. Bagaimana organisasi manajemen dana pada produk tabungan umum di BMT UGT Sidogiri Cabang Denpasar? 3. Bagaimana pelaksanaan manajemen dana pada produk tabungan umum di BMT UGT Sidogiri Cabang Denpasar? 4. Bagaimana pengawasan manajemen dana pada produk tabungan umum di BMT UGT Sidogiri Cabang Denpasar?. Tujuan penelitian ini: 1. Untuk mengetahui perencanaan pada produk tabungan umum di BMT UGT Sidogiri Cabang Denpasar. 2. Untuk mengetahui pengorganisasian pada pengelolaan dana terhadap tabungan umum di BMT UGT Sidogiri Cabang Denpasar. 3. Untuk mengetahuan pelaksanaan pengelolaan dana terhadap tabungan umum di BMT UGT Sidogiri Cabang Denpasar. 4. Untuk mengetahui pengawasan pengelolaan terhadap tabungan umum di BMT UGT Sidogiri Cabang Denpasar. Jenis penelitian ini adalah penelitian kualitatif dengan metode deskriptif, teknik pengumpulan data wawancara, observasi, dokumentasi, teknik keabsahan, triangulasi, teknik analisis data, penyajian, reduksi, pengambilan kesimpulan. hasil penelitian ini 1) Perencanaan pengelolaan dana sudah sesuai yaitu menerapkan perencanaan strategis, perencanaan taktis, dan perencanaan operasional. 2) Pengorganisasian pengelolaan dana tabungan umum di BMT UGT Sidogiri yang melakukan penarikan tabungan. 3) Pelaksanaan memiliki kesenjangan terkait pengalokasian dana tabungan umum tidak menggunakan skala prioritas akan tetapi berdasarkan pembiayaan pada produk yang produktif. 4) Pengawasan juga sudah sesuai dengan menerapkan evaluasi rutin lalu memberikan reward dan punishment.
THE INFLUENCE OF COMPANY CHARCTERISTICS, GOOD CORPORATE GOVERNANCE, REPUTATION AND SHAREHOLDER PRESSURE ON ENVIRONMENTAL DISCLOSURE Putri, Sucinda; Kurniawati Kurniawati
Dinasti International Journal of Management Science Vol. 3 No. 5 (2022): Dinasti International Journal of Management Science (May - June 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i5.1232

Abstract

Environmental disclosure is a tool for the company to show its responsibilities to the environment. This study aims to investigate the influence of company characteristics, good corporate governance, reputation, and stakeholder pressure on environmental disclosure. This study uses purposive sampling technique and resulted a final sample of 53 (fifty three) manufacturing companies listed on IDX during 2017-2019. The analytic technique used in this study is multiple linear regression analysis. The result of this study shows that independent commissioners as part of good corporate governance mechanism, reputation and shareholders pressure have significant effect on environmental disclosure. Meanwhile, sales growth, profitability and environmental pressure have not significant effect on environmental disclosure. The conclusion of this study shows companies should consider any information needed by stakeholders, including environmental disclosure. For regulators, the results of this study can be a consideration to collaborate with parties that can increase awareness of the importance of environmental, such as independent commissioners and majority shareholders
PENGARUH KONDISI SOSIAL EKONOMI ORANG TUA TERHADAP PRESTASI BELAJAR MAHASISWA FKIP EKONOMI UNIVERSITAS SYIAH KUALA Kurniawati Kurniawati; Zakaria Zakaria; Sakdiyah Sakdiyah
Jurnal Ilmiah Mahasiswa Pendidikan Ekonomi Vol 2, No 1 (2020): Desember 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimpe.v2i1.17062

Abstract

Kondisi sosial ekonomi orang tua juga berhubungan dengan kemampuan orang tua dalam hal memberi motivasi sesuai dengan latar belakang pendidikan, pendapatan orang tua dan pekerjaan juga dapat mempengaruhi motivasi belajar anak-anaknya. faktor yang biasanya dapat mempengaruhi prestasi akademik di latar belakangi oleh pekerjaann orang tua, pendidikan orang tua, tingkat sosial orang tua. Adapun tujuan dari penelitian ini adalah untuk mengetahui kondisi sosial ekonomi orang tua. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian deskriptif. Untuk pengumpulan data dilakukan dengan observasi, wawancara dan kuisioner. Sampel dalam penelitian ini adalah mahasiswa FKIP Ekonomi angkatan 2016, 2017 dan 2028 berjumlah 95 orang mahasiswa. Teknik analisis data yang digunakan adalah regresi linier sederhana, koefisien korelasi dan uji t untuk menguji dan membuktikan hipotesis penelitian. Berdasarkan hasil analisis data yang di peroleh, hasil koefisien korelasi r = 0,124 yang berarti korelasi antara variabel kondisi sosial ekonomi orangtua dengan variabel prestasi belajar mahasiswa memiliki hubungan sebesar 12,4%. Nilai koefisien determinasi menunjukan pengaruh kondis sosial ekonomi orang tua terhadap prestasi belajar mahasiswa ssebesar 0,015 atau 1.5%. Untuk menguji hipotesis dalam penelitian ini digunakan tes statistik uji t. Hasil analisis dan pengolahan data menunjukan tidak ada pengaruh yang signifikan antara kondisi sosial ekonomi orangtua terhadap prestasi belajar mahasiswa, dilihat dari persamaan regresi sederhana Y =3.038 + 0,006X. Selanjutnya uji t pada taraf signifikasi 5% diperoleh hasil thitung 1,201 ttabel 1,986 Kesimpulan pada penelitian ini tidak terdapat pengaruh yang signifikan antara kondis sosial ekonomi orang tua terhadap prestasi belajar mahasiswa FKIP Ekonomi Universitas Syiah Kuala.
Penerapan Akad Murabahah Pada Pembiayaan Griya Takeover (Studi Kasus di Bank Syariah Indonesia KCP Kuta) Nur Halimah; Kurniawati Kurniawati; Ely Mansur
Jurnal Nirta : Inovasi Multidisiplin Vol 3 No 1 (2023): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v3i1.32

Abstract

The aims of this study are, to find out the factors that lead to a murabahah contract in the financing of a takeover griya at BSI KCP Kuta, to find out the murabaahah contract process for financing a takeover house at BSI KCP Kuta and, to find out the process of financing the griya takeover at BSI KCP Kuta. The research method used is a descriptive qualitative method with data collection techniques through observation, interviews, and documentation. The data analysis technique used is the Miles and Huberman model, which includes data collection, data reduction, data presentation, and data verification. data validity technique with the triangulation technique. The results of the study found, there are factors that cause a murabaha contract to occur, namely the presence of the object of the contract. The murabaha contract process by submitting asset documents to the consumer as a sign of consent qabul with the consumer. And financing for takeover houses that are free from usury in accordance with the Fatwa of the National Sharia Council, MUI No.04/DSN-MUI/IV/2000, dated April 1, 2000, conceming murabaha. The process of financing takeover housing includes BSI having the terms and benefits of financing takeover housing. To attract consumer, as well as with light installments, one of the benefits of takeover financing at BSI is that consumers still feel able to meet other needs.
Pengaruh Nilai Kerja Islami dan Budaya Kerja Islami Terhadap Produktivitas Kerja BSI Luh Ratih; Kurniawati Kurniawati; Sahrial Sahrial
Jurnal Nirta : Inovasi Multidisiplin Vol 3 No 1 (2023): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v3i1.34

Abstract

The purpose of the study was to determine the effect of Islamic work values on work productivity of BSI Denpasar Branch employees, to determine the effect of Islamic work values on work productivity of BSI Denpasar Branch employees, to determine the effect of Islamic work values and culture simultaneously on work productivity. This research uses quantitative research, with questionnaire data collection techniques. This study uses validity and reliability test analysis techniques, multiple regression testing using the SPSS 26 program. The results obtained that the coefficient value of the X1 variable Islamic work value is 0.428 with a significance value of 0.037 <0.05 while the coefficient value of the X2 variable Islamic work culture is 0.425. with a significance value of 0.034 <0.05. These results indicate that there is an influence between Islamic work values and Islamic work culture on employee work productivity either partially or simultaneously.
Peran Audit Internal atas Persediaan Barang dagangan berbasis COSO Framawork Pada CV. Zidan Jaya Surabaya Kurniawati Kurniawati; J. B. Amiranto
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.207

Abstract

Penelitian dilakukan dengan tujuan untuk mengetahui bagaimana kinerja pengendalian internal persediaan barang dagangan dan setelah melakukan audit akan memberikan rekomendasi pada CV. Zidan Jaya Surabaya sesuai dengan COSO Framaework Kerangka Kerja Terintegrasi (Komite Organisasi Sponsor Treadway Komisi) standar. Penelitian ini dilakukan karena CV. Zidan Jaya mempunyai beberapa permasalahan terkait dengan persediaan barang dagangan yang mungkin karena kurang efektivnya pengendalian internal persediaan barang dagangan pada CV. Zidan Jaya Surabaya. penelitian ini di latar belakangi oleh kasus yang terjalin dalam pengendalian persediaan. teknik pengumpulan data dilakukan observasi, wawancara, dokumentasi, dan checklist. Hasil penelitian ini menampilkan bahwa aplikasi dari pengendalian internal atas persediaan barang dagang belum sesuai dengan 8 komponen pengendalian intern menurut COSO framework Framework, dengan persentase 69,35%, bisa disimpulkan jika pelaksanaan pengendalian internal atas persediaan barang dagangan di CV. Zidan Jaya masih kurang dan terdapat sebagian pengendalian internal persediaan yang wajib diperbaiki pada CV. Zidan Jaya Surabaya.
The Traditional Role of CRM and Social Media Marketing in Increasing Customer Loyalty Mediated by Commitment, Trust, and Purchase Satisfaction: Online Cosmetics and Skincare Boyke, Boyke; Kurniawati Kurniawati; Masnita , Yolanda
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i1.6132

Abstract

This study was conducted with the aim of examining the effect of Traditional CRM and Social Media Marketing on Customer Loyalty both directly and indirectly through Commitment, Satisfaction and Trust. The type of research used is hypothesis testing by taking samples using purposive sampling, namely respondents who have worked and made purchases of cosmeceuticals and skin care with the number of samples collected as many as 221. The analytical tool used is SEM-PLS. The findings show Traditional CRM is proven to have a positive effect on Customer Loyalty directly while Social Media Marketing is not proven to have a direct effect on Customer Loyalty. Commitment is proven to mediate the positive influence of Traditional CRM and Social Media Marketing on Customer Loyalty.  Satisfaction is not proven to mediate the positive effect of Traditional CRM and Social Media Marketing on Customer Loyalty. Trust is proven to mediate the positive effect of Traditional CSM and Social Media Marketing on Customer Loyalty.
Hubungan Self Esteem Dengan Kejadian Nomophobia Pada Remaja Awal Di SMP Barunawati 1 Jakarta Barat Tahun 2023 Kurniawati Kurniawati; Irma Herliana; Saiful Gunardi
Vitamin : Jurnal ilmu Kesehatan Umum Vol. 2 No. 2 (2024): April : Jurnal ilmu Kesehatan Umum
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/vitamin.v2i2.291

Abstract

The use of smartphones nowadays is increasingly rapid, even teenagers cannot be separated from using these smartphones, but several conditions cause dependence, especially on the internet network, which ultimately gives rise to incidents of nomophobia or conditions of anxiety, fear and even stress and depression in a person, which is caused by the absence of or being away from the internet network on a cellphone and this is considered a modern phobia resulting from individual interactions with information and communication technology, especially smartphones. The aim of this research is to determine the relationship between self-esteem and the incidence of nomophobia in early adolescents at SMP Barunawati 1 Petamburan, West Jakarta. This type of research is non-experimental quantitative research with a cross-sectional approach. Sampling used proportional stratified random sampling and purposive sampling techniques to obtain a sample of 76 students with research instruments in the form of the Rosenberg Self-Esteem Scale (RSES) and Nomophobia Questionnaire (NMP-Q) questionnaires. Data analysis using Pearson Correlation Product Moment. The results of the research showed that the majority of early adolescents had high self-esteem (71.1%), and the majority of early adolescents had moderate nomophobia (65.8%) and there was a relationship between self-esteem and nomophobia in early adolescents at SMP Barunawati 1 Petamburan, West Jakarta and grades. p value 0.000 < 0.05. Based on the results of this research, it is hoped that research sites can provide counseling or health education about the impacts of excessive smartphone use.