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Pengembangan Model Sistem Informasi Akuntansi Manajemen Untuk Pengendalian Kualitas Produk Pada PT. Lucky Textile Semarang II Di Semarang Yunitria Mawadah; Muchayatin Muchayatin
Serat Acitya Vol 7, No 1 (2018): Optimalisasi dan Pengendalian untuk Pengembangan
Publisher : FEB UNTAG Semarang

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Abstract

This study aims to determine the application, constraints, and development of accounting management information system model for product quality control at PT. Lucky Textile Semarang II in semarang. The data were collect by direct observation, documentation, and literatur. This research used descriptive qualitative method with technique of triangulation analysis and 5 step of  accounting management information system.The results showed that the existence of accounting management information systems for product quality control support the production, quality control, quality assurance, and production control in running each activity on their section in to produce the products that suitable with  quality standards. Development of accounting management information system for product quality control should be added accountability report for defective product and downtime report (waiting time handling defect product). The use of accounting management information systems, can not be separated from the risks that exist such as input errors by users system, invalid information, and errors in software and hardware used.
ANALISIS KEPUTUSAN INVESTASI DALAM MENINGKATKAN NILAI PERUSAHAAN PT.RADIANT ARTHA RAHARJA SEJAHTERA SEMARANG Muchayatin Muchayatin; Shinta Mutia Dita
Serat Acitya Vol 7, No 3 (2018): Dinamika dalam Bisnis
Publisher : FEB UNTAG Semarang

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Abstract

This study aims to determine investment decisions in increasing the value of the company contained in PT Radiant Artha Raharja Semarang. The method in this study uses qualitative study methods. Research on qualitative studies is a key instrument, data source sampling is done by snowbaal (sampling technique determined based on information). This research also uses source and technique analysis of transectional analysis.The results of this study state that investment decisions can increase the value of the company at PT Radiant Artha Raharja Semarang which can be seen based on the results of the financial statements in the period 2014 - 2016. In this study PT Radiant Artha Semarang's income increased in each year. Investment decisions are made by the company in 2015, seen from (net profit) in the year the report is minus (-) Rp. 19,235,171. This is because in 2015 PT Radiant Artha Sejahtera Semarang purchased the company's assets in the form of vehicles and building construction to open a new branch office.Keywords: Investment Decision, Company Value and PT Radiant Artha  Raharja Semarang
Faktor-Faktor Yang Mepengaruhi Daya Saing UMKM Kuliner Di Kota Semarang Muchayatin Muchayatin; Auliya’ Lianita Purwiardhani
Serat Acitya Vol 10, No 2 (2021): Persatuan dalam Keragaman Bisnis
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.66 KB) | DOI: 10.56444/sa.v10i2.2473

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Daya Saing UMKM dengan menggunakan model analisis Regresi untuk mengetahui pengaruh Teknologi Informasi, Sumber Daya Manusia, Modal Usaha dan Kemampuan Inovasi terhadap Daya Saing UMKM Kuliner di Kota Semarang. Penelitian ini dilakukan dengan melakukan survei lapangan melalui penyebaran kuesioner kepada pemilik UMKM Kuliner di Semarang. Populasi penelitian sebanyak 5.282 pelaku UMKM Kuliner, dengan rumus sloven diperoleh sample 98.14 dibulatkan menjadi 100 responden. Sampel penelitian diambil dengan cara proportionate stratified cluster random sampling. Data yang diperoleh dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel teknologi informasi, dan kemampuan inovasi memiliki pengaruh positif dan signifikan terhadap daya saing UMKM Kuliner di Kota Semarang, sedangkan sumber daya manusia dan modal usaha memiliki pengaruh positif namun tidak signifikan terhadap daya saing UMKM Kuliner di Kota Semarang.Kata kunci :     Daya Saing UMKM. Teknologi Informasi, Sumber Daya Manusia, Modal Usaha, Kemampuan InovasiAbstractThis research aims to analyze the Competitiveness of MSMEs by using regression analysis models to find out the influence of Information Technology, Human Resources, Business Capital and Innovation Capabilities on the Competitiveness of Culinary MSMEs in Semarang City. This research was conducted by conducting field surveys through the dissemination of questionnaires to culinary MSME owners in Semarang. The research population of 5,282 culinary MSMEs, with the sloven formula obtained a sample of 98.14 rounded to 100 respondents. The study sample was taken by proportional stratified cluster random sampling. The data obtained in this study use multiple linear regression analysis methods. The results of this study show that information technology variables, and innovation capabilities have a positive and significant influence on the competitiveness of Culinary MSMEs in Semarang City, while human resources and business capital have a positive but insignificant influence on the competitiveness of Culinary MSMEs in Semarang City.Keyword: Competitiveness of MSMEs. Information Technology, Human Resources, Business Capital, Innovation Capabilities
PENGELOLAAN PERSEDIAAN BARANG JADI UNTUK MENDUKUNG PUSAT PERTANGGUNGJAWABAN PENDAPATAN PADA PT. FUKURYO INDONESIA Tuty Awaliyah; Muchayatin Muchayatin
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengelolaan persediaan barang jadi pada PT. Fukuryo Indonesia. Persediaan barang jadi merupakan bagian dari perusahaan industri manufaktur. Persediaan ini diperlukan untuk mendukung penjualan yang menghasilkan pendapatan dan laba, pengelolaan persediaan barang jadi suatu perusahaan yang meliputi persiapan stok barang yang siap jual, penanganan dalam progress penjualan, pencatatan keluar masuknya barang atau pengerakan barang dalam gudang, laporan stok persediaan barang jadi, kesamaan antara data dengan fisik barang yang ada. Metode penelitian ini menggunakan metode deskriptif kualitatif dengan teknik Analisis Triangulasi yaitu dengan memberikan pertanyaan yang sama kepada 2 narasumber yang berbeda dan 1 langkah analisis system yaitu triangulasi sumber.Hasil penelitian ini menghasilkan bahwa pengelolaan persediaan masih terdapat beberapa kendala pengelolaan persediaan barang jadi yang mendukung pusat pertanggungjawaban pendapatan pada PT. Fukuryo Indonesia adalah pengelolaan persediaan barang jadi yang tidak sesuai standart. Hal ini disebabkan antara lain kehabisan bahan baku, adanya operator cuti atau izin tidak masuk kerja karena sakit dan keperluan pribadi, adanya human error baik di bagian produksi maupun gudang, kendala yang dihadapi saat barang jadi siap dikirim adalah keterlambatan administrasi surat jalan, kemacetan jalan, truk pengangkutan datang terlambat.Kata Kunci: Pengelolaan, Persediaan Barang Jadi, Pusat Pertanggungjawaban, Pendapatan.AbstractThis study aims to determine the management of finished goods inventory at PT. Fukuryo Indonesia. Finished goods inventory is part of a manufacturing industry company. This inventory is needed to support sales that generate income and profits, management of finished goods inventory of a company which includes preparation of goods ready for sale, handling in sales progress, recording of incoming and outgoing goods or scraping of goods in warehouses, reporting of finished goods inventory, similarities between data with physical goods. This research method uses descriptive qualitative method with Triangulation Analysis technique that is by giving the same questions to 2 different sources and 1 step system analysis, namely source triangulation.The results of this study result that inventory management still has several constraints to the management of finished goods inventory that supports the center of income accountability at PT. Fukuryo Indonesia is the management of finished goods inventory that is not in accordance with standards. This is caused by, among others, running out of raw materials, the absence of operators or permission not to work due to illness and personal needs, human error both in production and warehouse, the obstacles faced when finished goods are ready to be sent are delays in administration of road documents, road congestion, the transport truck arrived late.Keywords: Management, Inventory of Finished Goods, Center of Accountability, Revenue.
Analisis Return Saham Perusahaan LQ 45 Tahun 2018 Muchayatin Muchayatin
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.726 KB) | DOI: 10.56444/sa.v9i1.1551

Abstract

Current ratio, Debt to Equity (DER) ratio, and Return On Assets (ROA) to the return of LQ 45 company shares in 2018 period. The population in this study are companies that incorporated in LQ 45 Index for the period 2018 of 45 companies, while the subject or unit of analysis in this study is the financial statements of the selected companies as populations.Determination of domestic shares to be allocated to countries with LQ-45 status in 2018 period and given regularly to the government. The Indonesia Stock Exchange also has appropriate price data, current ratios, debt to equity ratios and asset returns of 37 companies. The amount of data used is secondary data obtained by registration, while the data obtained is not obtained directly from the object purchased. The research data was obtained through IDX in 2018. While the data analysis technique used is multiple linear regression.The research results seen from multiple linear regression analysis showed that Return On Assets (ROA) has a positive and not significant effect on Stock Return. While Current Ratio (CR) and Debt on Equity Ratio (DER) have negative and significant effect on Stock Return.Keywords: Current Ratio (CR), Debt on Equity Ratio (DER), Return On Assets (ROA), Return stock.
ANALISIS NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017 Muchayatin Muchayatin; Afnita Awaliyah
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital, Good Corporate Governance, dan Earning Per Share Terhadap Nilai Perusahaan.  Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di BEI tahun 2017 sebanyak 43 perusahaan. Dari 43 perusahaan tersebut sebanyak 35 perusahaan yang dijadikan sampel. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode analisis deskriptif. Teknik pengumpulan data menggunakan teknik dokumentasi. Teknik analisis data menggunakan analisis regresi linier berganda.Berdasarkan hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, Komisaris independen berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, Komite audit berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, dan EPS (Earning Per Share) berpengaruh positif dan signifikan terhadap nilai perusahaan.Kata Kunci : intellectual capital, good corporate governance, earning per share, dan nilai perusahaan AbstractThis research aims to know the influence of Intellectual Capital, Good Corporate Governance, and Earning Per Share Of the company.  The population in this research is the entire banking company registered in BEI year 2017 as much as 43 companies. Of 43 such companies as much as 35 companies which provided the sample. This type of research is quantitative research with descriptive analysis method. Engineering data collection using the techniques of documentation. Data analysis techniques using multiple linear regression analysis.Based on the results of the research indicate that Intellectual Capital is not a positive and significant effect against the value of the company's independent Commissioner, negative and not significant effect against the value of the company, the audit committee of influential positive and insignificant against the value of the company, and EPS (Earning Per Share) positive and significant effect against the value of the company.keywords: intellectual capital, good corporate governance, earning per share, and the company's values