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Kesi Widjajanti
Magister Manajemen Universitas Semarang
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Medicine & Pharmacology Social Sciences Other

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Penerapan Peraturan Pemerintah No. 23 Tahun 2018 dan Undang-undang No. 36 Tahun 2008 Dalam Pengelolaan Laba Perusahaan Henri Erwanto; Kesi Widjajanti; Dyah Nirmala
Journal of Economics and Business Vol 2, No 2 (2020): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i2.86

Abstract

Tujuan penelitian ini adalah menganalisis pemahaman terhadap Peraturan Pemerintah No. 23 tahun 2018 dan Undang - Undang No. 36 tahun 2008, menganalisis perbandingan biaya pajak penghasilan berdasarkan Peraturan Pemerintah No. 23 tahun 2018 dengan Undang - Undang no. 36 tahun 2008, menganalisis implementasi peraturan - peraturan tersebut dan menganalisis saat yang tepat untuk mengimplementasikan Peraturan Pemerintah No. 23 tahun 2018 dan Undang - Undang No. 36 tahun 2008. Penelitian ini menggunakan pendekatan kualitatif, yaitu teknik penelitian dengan cara menganalisa pelaporan perpajakan berdasarkan Undang - Undang No. 36 tahun 2008 dengan Peraturan Pemerintah No. 23 tahun 2018. Hasil penelitian dalam penerapan Undang - Undang No. 36 tahun 2008 tidak semua biaya dapat dikurangkan menjadi pengurang perhitungan Pajak Penghasilan, biaya pajak tersebut harus memenuhi unsur 3M (Mendapatkan, Memelihara, Menagih) penghasilan. Biaya pajak berdasarkan PP no. 23 tahun 2018 (0,5% dari omset) lebih murah dibandingkan dengan biaya pajak berdasarkan UU No. 36 tahun 2008 (rata-rata 1,15% dari omset). Saat yang tepat dalam pelaksanaan kewajiban perpajakan berdasarkan PP No. 23 tahun 2008 adalah pada saat perusahaan tersebut berdiri dan beroperasi.
Implementasi Balanced Scorecard Dalam Perencanaan Strategi Bersaing Sebagai New Entrant (Studi Kasus Pada PT. Alisha Transindo Utama) Ayu Anissa Nur Prafitri; Kesi Widjajanti
Journal of Economics and Business Vol 3, No 2 (2021): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v3i2.95

Abstract

This increase in freight forwarding and delivery service activities has made business actors interested in opening their own freight forwarding and delivery services which eventually became known as new entrants, namely creating a business similar to the current conditions and one of them is PT Alisha Transindo Utama. The purpose of this study is to obtain a competitive strategy so that the company remains superior and survives in a tight and competitive business competition and can anticipate various kinds of changes that may occur in the future using the Balanced Scorecard method. The research was conducted with a qualitative approach with a case study design at PT Alisha Transindo Utama directly where researchers interviewed informants from company management and collected company data related to 4 perspectives, namely financial, customer, internal business processes and learning and growth. The results obtained from this study are to produce strategic targets for PT Alisha Transindo Utama with the financial perspective as the first priority, the internal business process perspective as the second priority, the learning and growth perspective as the third priority and the customer perspective as the last priority.
RASIONALITAS PRIVATISASI Kesi Widjajanti
Solusi Vol 8, No 1 (2009)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1158.948 KB) | DOI: 10.26623/slsi.v8i1.1927

Abstract

Penelitian perusahaan di privatisasi  telah dilakukan oleh beberapa peneliti sebelumnya (Ramamurti 2000, Dharwadkar 2000, Doh 2000; Fahy 2003, Zahra 2000, Antoncic B ,2003, Newman 2000) dengan menggunakan berbagai dasar pendekatan teori yang meliputi, Market Based View, Resource Based View, Organizational learning .Property Right Theory, dan Agency Theory.Studi yang dilakukan oleh Baker dan Sinkula ( 1999) membuat kesimpulan yang berkaitan dengan studi yang dilakukan oleh Narver dan Slater (1995). Narver dan Slater mengemukakan bahwa budaya orientasi pasar akan membentuk kultur perusahaan yang mendukung proses pembelajaran organisasional menjadi aktivitas rutin. Berdasarkan pendapat Narver dan Slater ( 1995), Baker Williem E, dan Sinkula James M menyimpulkan penelitiannya bahwa budaya market orientation dan organizational learning sangat berpengaruh terhadap keunggulan kompetitif maupun berpengaruh terhadap overal kinerja perusahaan. Pendapat Baker dan Sinkula tersebut juga berlandaskan pada basil risetnya Tiger Li (1999) yang menyatakan market knowledge merupakan sumber daya stratejik perusahaan yang bersifat unik untuk meningkatkan kinerja.Wright (2000) mengemukakan bahwa ombinasi dari kepemilikan , organisasional dan stuktur incentive yang tepat,  dapat meningkatkan efektifitas privatisasi. Oleh karena itu, perusahaan melakukan privatisasi dapat dijelaskan dengan teori yang berkaitam dengan keefektifan dalam memonitor agen dan untuk memberi insentif agen.
PEMBELAJARAN ORGANISASIONAL PRIVATISASI BUMN Kesi Widjajanti
Solusi Vol 8, No 2 (2009)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1139.197 KB) | DOI: 10.26623/slsi.v8i2.1943

Abstract

Pembelajaran organisasional adalah suatu proses perubahan pengetahuan dan perubahan perilaku yang berkelanjutan (Tsang, 1997; Sun, 2003). Perubahan perubahan tersebut diartikan sebagai perubahan yang berhubungan dengan perubahan potensial maupun aktual yang akan mempengaruhi perilaku organisasional di masa yang akan datang. Organizational Learning  dan Learning Organization sering diartikan sama, tetapi dalam kenyataan mempunyai arti yang berbeda. Terdapat tiga perbedaan  nonnatif (Ortenblad,2001), pertama, organizational learning dipandang sebagai proses atau suatu kumpulan dari aktivitas aktivitas, sebaliknya learning organization dipandang sebagai bentuk dari organisasi (Tsang, 1977). Perbedaan kedua, beberapa peneliti berpandangan bahwa pembelajaran biasanya mengambil tempat di organisasi, dimana pembelajaran memerlukan upaya untuk memperkembangkan suatu learning organization (Dodgson,1993). Ketiga, kajian literatur pada organizational learning muncul dari penyelidikan, sementara kajian literatur pada learning organization dikembangkan terutama dari praktek (Easterby-Smith, 1997). Akhirnya, Ortenbald (2001) menyarankan bahwa dua faktor tambahan sebaiknya ditambah ke dalam daftar untuk membantu membedakan dua
Marketing Collaboration and SME Strategy Implementation in Blora, Indonesia Widjajanti, Kesi
ASEAN Marketing Journal Vol. 7, No. 1
Publisher : UI Scholars Hub

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

Abstract

The collaboration between small and medium enterprises (SMEs) and large enterprises (LEs) have been widely researched. Previous research on collaborative marketing strategy has been developed, but the contribution of these strategies for SMEs is still unclear. This research focuses on “marketing collaboration”to clarify the role of collaboration, based on the discussion of the findings that emerged from the qualitative study of SMEs. This is related to the characteristics of creative industries which mostly consist of SMEs with limited knowledge and skills to enter in the field of marketing. To expand the business SMEs is very difficult if done alone. To accelerate the development of its business, SMEs need to collaborate with an LEs which has a marketing network. Marketing collaboration between SMEs and LEs to be one effective way to develop business, as both sides can increase profitability. While LEs can improve technological innovation other hand, SMEs receive various benefits such as access to technology and access to new markets.
Pengaruh penerapan standar operasional prosedur dan GeoKKP terhadap kinerja pegawai dengan motivasi kerja sebagai variabel moderator Helwinda Tri Ardiansyach; Kesi Widjajanti; Endang Rusdianti
Jurnal Riset Ekonomi dan Bisnis Vol 15, No 2 (2022): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v15i2.4163

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan Standar Operasional Prosedur (SOP) dan penggunaan sistem informasi (GeoKKP) terhadap kinerja pegawai dengan motivasi kerja sebagai variabel moderator di bagian pelayanan pengukuran Kantor Pertanahan Kota Semarang. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori untuk menjelaskan hubungan dan pengaruh antar variabel. Variabel bebas pada penelitian ini adalah penerapan SOP dan penggunaan sistem informasi, variabel terikat adalah kinerja pegawai, dan variabel moderator adalah motivasi kerja. Data penelitian ini menggunakan data primer dengan metode pengumpulan data menggunakan kuesioner. Kuesioner disebarkan kepada seluruh pegawai bagian pengukuran yaitu Seksi Survei dan Pemetaan dengan jumlah 44 orang. Pengujian hipotesis menggunakan metode Structural Equation Model (SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian ini membuktikan bahwa penerapan SOP berpengaruh signifikan terhadap kinerja pegawai, sedangkan penggunaan sistem informasi tidak berpengaruh signifikan terhadap kinerja pegawai. Hasil lain yang didapatkan yaitu motivasi kerja tidak dapat memoderasi pengaruh penerapan SOP dan penggunaan sistem informasi terhadap kinerja pegawai bagian pelayanan pengukuran Kantor Pertanahan Kota Semarang.This study aimed to determine the effect of the application of Standard Operating Procedures (SOP) and the use of information systems (GeoKKP) on employee performance with work motivation as a moderator variable in the measurement service section of the Semarang City Land Office. The study is quantitative research with an explanatory method to explain the relationship and influence between variables. The independent variable in this study is the application of SOPs and the use of information systems, the dependent variable is employee performance, and the moderator variable is work motivation. The data of this study used primary data with the data collection method using a questionnaire. Questionnaires were distributed to all employees of the measurement division, namely the Survey and Mapping Section, with a total of 44 people. Hypothesis testing using the Structural Equation Model (SEM) method with the help of SmartPLS software. The results of this study prove that the application of SOPs has a significant effect on employee performance. In contrast, using information systems has no significant effect on employee performance. Another result obtained is that work motivation cannot moderate the effect of implementing SOPs and the use of information systems on the performance of employees in the measurement service section of the Semarang City Land Office.
EFEK MEDIASI STRUKTUR MODAL TERHADAP KINERJA KEUANGAN BERLANDAS UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN Eka Kurnia Patmasari; Kesi Widjajanti; Ardiani Ika Sulistyawati
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.553

Abstract

This study was conducted to examine the effect of company size and sales growth on the company's financial performance through capital structure as an intervening variable. The purpose of this study is to measure and analyze the effect of company size and sales growth on the company's financial performance through capital structure as an intervening variable in various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 174 companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. Then, 27 companies were taken according to the criteria so that a total of 81 samples were taken. The analysis technique uses Structural Equation Modeling (SEM) with Partial Least Square (PLS). The results showed that the relationship between company size and sales growth had no effect on the company's financial performance, but the capital structure had a positive and significant effect on the company's financial performance. This study also shows that company size and sales growth have no effect on capital structure.
DETERMINAN KINERJA PEGAWAI DENGAN LINGKUNGAN KERJA SEBAGAI PEMODERASI PADA PENGELOLA PEMANFAATAN BARANG MILIK DAERAH DI LINGKUNGAN DINAS PENDIDIKAN KOTA SEMARANG Arifin Rasyid; Kesi Widjajanti; Djoko Santoso
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.372 - 397

Abstract

This study is a quantitative study that aims to determine the effect of work environment moderation on the determination of employee performance, namely workload, competence and teamwork in the Semarang City Education Office.The sample population that is the object of the study is the manager of the utilization of regional property using a kretjie table which is then proportionally taken as an equal representation of the area/region. Sources of data obtained by questionnaires and collection with google.form. The data analysis of this research used Structural Equation Modeling (SEM) with Partial Least Square as a tool.The results of this study indicate that the work environment moderates the relationship between competence and employee performance significantly. As for the relationship of workload to performance and teamwork relationship to performance, the work environment does not moderate significantly.The implication of this research is that in improving employee performance, there is a need for training in the IT sector and education and training that supports the implementation of the main tasks and functions supported by a comfortable work environment.
PENGARUH PERSEPSI HARGA DAN KUALITAS PELAYANAN PADA KEPUASAN PELANGGAN DENGAN CITRA MEREK SEBAGAI VARIABEL INTERVENING Rofiatu Darojah; Kesi Widjajanti; DC Kuswardani
Sustainable Business Journal Vol 1, No 1 (2022): MARET
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.997 KB) | DOI: 10.26623/sbj.v1i1.5140

Abstract

Penelitian ini dilakukan di Agen Resmi Bus Patas AC/Executive PO. Ramayan, Semarang. Tujuan Penelitian ini adalah untuk mengetahui pengaruh persepsi harga, kualitas layanan terhadap kepuasan pelanggan dengan citra merek sebagai variabel intervening. Populasi dan sampel penelitian ini adalah penumpang Bus Patas AC/Executive PO. Ramayana. Jumlah responden sebagai sampel dalam penelitian ini sebanyak 100 responden. Analisis data berupa uji validitas, uji reliabilitas, uji normalitas, uji heterokedatisitas, uji multikorelas, uji linearitas, analisis regresi berganda, uji koefisien determinan, uji F, dan uji t. Hasil penelitian ini menunjukkan bahwa persepsi harga berpengaruh signifikan terhadap kepuasan pelanggan. Kualitas layanan berpengaruh signifikan terhadap kepuasan pelanggan. Variabel citra merek signifikan memediasi pengaruh variabel persepsi harga (X1) terhadap varaibel kepuasan pelanggan (Y2).  This research was conducted at the Patas AC/Executive PO Bus Authorized Agent. Ramayan, Semarang. The purpose of this study was to determine the effect of price perception, service quality on customer satisfaction with brand image as an intervening variable. The population and sample of this study were Patas AC/Executive PO Bus passengers. Ramayana. The number of respondents as a sample in this study were 100 respondents. Data analysis in the form of validity test, reliability test, normality test, heteroscedasticity test, multicorrelation test, linearity test, multiple regression analysis, determinant coefficient test, F test, and t test.   The results of this study indicate that price perception has a significant effect on customer satisfaction. Service quality has a significant effect on customer satisfaction. The brand image variable significantly mediates the effect of the price perception variable (X1) on the customer satisfaction variable (Y2)
MEMBANGUN SOCIAL MEDIA ENGAGEMENT MELALUI COURSE EXPERIENCE DAN STUDENT SATISFACTION Ryan Arif Wicaksono; Kesi Widjajanti; DC Kuswardani
Sustainable Business Journal Vol 1, No 1 (2022): MARET
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.721 KB) | DOI: 10.26623/sbj.v1i1.5155

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perilaku keterlibatan media sosial dari peserta pelatihan BBPLK Semarang melalui pengalaman kursus dan kepuasan siswa. Populasi dalam penelitian ini adalah seluruh peserta yang mengikuti pelatihan kejuruan Bisnis dan Manajemen di BBPLK Semarang pada tahun 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah responden 100 orang. Teknik analisis yang digunakan menggunakan program Smart PLS 3. Hasil penelitian menyimpulkan bahwa pengalaman kursus berpengaruh signifikan terhadap kepuasan siswa dan kepuasan siswa berpengaruh signifikan terhadap perilaku keterlibatan di media sosial dalam bentuk follow, like, share, dan comment.  The purpose of this study was to analyze the social media engagement behavior of BBPLK Semarang training participants through course experience and student satisfaction. The population in this study were all participants who took part in the Business and Management vocational training at BBPLK Semarang in 2021. The sampling technique used was purposive sampling with 100 respondents. The analytical technique used is the Smart PLS 3 program. The results of the study conclude that course experience has a significant effect on student satisfaction and student satisfaction has a significant effect on engagement behavior on social media in the form of follow, like, share, and comment.
Co-Authors . Sudjanto Adiatma, Maulana Teguh Ardiani Ika Sulistyawati Arifin Rasyid Aulia Nur Faizah Ayu Anissa Nur Prafitri Bayu Anggoro Damanik, Florencius Bona Marihot Danarji Nirmolo DC Kuswardani Dea Aulia Widyaevan Devita, Rina Gusma Dian Indriana Tri Lestari Djoko Santoso Djoko Santoso Durrotun Nafisah Dyah Nirmala Eka Kurnia Patmasari Endang Rusdianti Endang Rusdianti Eviatiwi Kusumaningtyas Sugiyanto Eviatiwi Kusumaningtyas Sugiyanto Fadlli, Amin Faradita, Putri Adriani Fatimah Nur Isnawati Ferani, Ferani Harjanto Harjanto Helwinda Tri Ardiansyach Henri Erwanto Indah Purnamasari Indarti Indarti Indarto - Indarto Indarto Indarto Indarto Indriana, Dian Infitharina, Erna Ja’far Shodiq Juandy Seiver Langelo Kurniawati, Aprilia Kusnilawati, Nunik Lestari, Dian Indriana Tri Lestari, Rohmini Indah Mohammad Sholeh Mumfarida, Isnainiawati Amin Nurhardika, Luhur Paulus Wardoyo Phimlikid Kaewhanam RATNA WIJAYANTI Rini Sugiarti Rofiatu Darojah Ryan Arif Wicaksono Samudi ST Sari, Anisa Rachma Sari, Tiara Nira Selfiana, Rika Sofiiyah Sofiiyah Sri Lestari Suseno, Fery Sidik Vini Wiratno Putri Wardoyo, Paulus xueyun, Zhong Yoevita, Natalia Rosa Yudanta, Rifky Tisna Yuli Budiati