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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ilmiah Wahana Pendidikan JURNAL TEKNIK INDUSTRI
Rosiyana Dewi
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Social Sciences Other

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IMPLEMENTASI THEORY OF CONSTRAINTS PADA UPAYA PENINGKATAN KAPASITAS PRODUKSI OLAHAN BANDENG, DI KOTA BEKASI Docki Saraswati; Rosiyana Dewi; Sucipto Adisuwiryo
JURNAL TEKNIK INDUSTRI Vol. 6 No. 3 (2016): Volume 6 No 3 November 2016
Publisher : Jurusan Teknik Industri, Fakultas Teknologi Indusri Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.964 KB) | DOI: 10.25105/jti.v6i3.1545

Abstract

Competition in finding jobs increasingly tight, encourages efforts to establish its own selfemploymentby utilizing available resources. Research conducted on entrepreneur processedbandeng fish in Bekasi, which produces ‘otak-otak bandeng’. SWOT analysis approach conductedon aspects of production, finance and marketing to formulate strategic decision-making. Strategiesto increase production capacity were done by using the approach of theory of constraints (TOC).There are 10 stages in the process of making the ‘otak-otak bandeng’. The result shows theidentification of constraints occur in the process of separating the thorn of the fish. Replacement ofmeat grinder machine increases the efficiency of processing time by 13%. Furthermore, change ismade on the work procedures for cooling process and inserting fish in the plastic packaging bags.The replacement of meat grinder machine and changing the work procedures for packaging hassaving the processing time up to 20%.
PENGARUH PROFILE CEO DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Novelia Septiawati Anggraeni; Rosiyana Dewi
VALUE Vol 4 No 1 (2023): April 2023 - September 2023
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i1.735

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Profile CEO dan Profitabilitas terhadap Manajemen Laba. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia dalam periode 2019-2021. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan melalui webiset www.idx.co.id atau website masing-masing perusahaan. Penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria dan diperoleh sebanyak 189 data sampel. Metode analisis data dengan menggunakan uji deskriptif, uji asumsi klasik dan uji regresi linear berganda menggunakan software SPSS 26. Hasil menunjukkan bahwa (1) CEO Nationality tidak berpengaruh terhadap Manajemen Laba, (2) CEO Age tidak berpengaruh terhadap Manajemen Laba, (3) CEO Narcissisme tidak berpengaruh terhadap Manajemen Laba, (4) CEO Education berpengaruh negative terhadap Manajemen Laba, (5) CEO Arrogance yang diproksikan dengan CEO Duality berpengaruh positif terhadap Manajemen Laba, (6) CEO Experience tidak berpengaruh terhadap Manajemen Laba, (7) CEO Overconfidence tidak berpengaruh terhadap Manajemen Laba, (8) Management Abbility berpengaruh negatif terhadap Manajemen Laba, (9) CEO Expertise tidak berpengaruh terhadap Manajemen Laba, (10) CEO IT Expertise tidak berpengaruh terhadap Manajemen Laba, (11) Profitabilitas berpengaruh positif terhadap Manajemen Laba.
Pengaruh Enterprise Risk Management, Financial Distress, Kepemilikan Manajerial, dan Koneksi Politik Terhadap Integritas Laporan Keuangan Esti Tita Setiadi; Rosiyana Dewi
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7968742

Abstract

This study aims to analyze the effect of Enterprise Risk Management, Financial Distress, The Managerial Ownership and Political Connections on Integrity Financial Statment. The data used is secondary data obtained from the Indonesia Stock Exchange. The sampling technique used was a purposive sampling approach, namely the sampling method was based on certain criteria set by the researcher as an objective. The analitical method to test the data in this study used multiple panel data regression analysis using the Eviews. The poThis study uses non-cyclical cunsumer subsektor companies listed on the Indonesia Stock Exchange for the 2018-2021 period totaling 132 samples. The results of hypothesis testing conducted in this study indicate that Enterprise Risk Management have a positive effect on Integrity Financial Statment, Financial Distress have a negative effect on Integrity Financial Statment, The Managerial Ownership have a positive effect on Integrity Financial Statment, and Political Connections have no effect on Integrity Financial Statment.
Co-Authors A.A. Ketut Agung Cahyawan W Adi Sucipto, Adi Docki Saraswati Esti Tita Setiadi Novelia Septiawati Anggraeni