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All Journal Conference In Business, Accounting And Management (Cbam) 2012 The Accounting Journal of Binaniaga Jurnal Abdi Masyarakat (JAM) International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Community Service and Engagement Jurnal Riptek
Rosyati -
Universitas Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pengaruh Partisipasi Anggaran Dan Informasi Akuntansi Terhadap Kinerja Manajerial : Komitmen Organisasi, Gaya Kepemimpinan, Ketidakpastian Tugas, Ketidakpastian Lingkungan Dan Strategi Bisnis Sebagai Variabel Moderasi Adek Latifa Nuraini; - Rosyati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The objectives of this research to empirically analyze the influence of budgetary participation and accounting information on managerial performance and to the influence of budgetary participation and accounting information to managerial performance are moderated by organizational commitment, leadership styles, task uncertainty, environmental uncertainty and business strategy. To reach the research target, henced data used primary data, that is data questionaires from 118 managers  from general conventional banking which under Bank Indonesia Semarang region. The sampling method used is convenience sampling .The method which is used in testing of this hypothesis are linear regression and Moderated Regression Analysis (MRA). The research concludes that the budgetary participation and accounting information has significant effects for managerial  performance. The  organizational commitment, leadership styles, task uncertainty, environmental uncertainty and business strategy has significant effects for relationship between budgetary participation and managerial performance. Then the leadership styles, task uncertainty, environmental uncertainty and business strategy has significant effects for relationship between accounting information and managerial performance. However, organizational commitment did not moderate the effects between accounting information and managerial performance. Keywords : budgetary participation, accounting information, managerial performance.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PONDOK YATIM AL FARUQ YAYASAN QOLBUN SALIM MAGELANG ANITA DAMAJANTI; ROSYATI ROSYATI
Jurnal Abdi Masyarakat (JAM) Vol 7, No 1 (2021): JAM (Jurnal Abdi Masyarakat)-September
Publisher : Universitas Mercu Buana

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Abstract

Panti Asuhan Al Faruq Yayasan Qolbun Salim adalah yayasan yang menampung anak yatim yang berlokasi di kota Magelang. Panti Asuhan Al Faruq memperoleh dana dari masyarakat di kota Magelang. Dana yang diterima tersebut harus dipertanggungjawabkan dalam bentuk laporan keuangan. Berdasarkan hasil observasi diketahui bahwa dalam pelaporan keuangan Panti Asuhan Al Faruq menggunakan perangkat lunak Microsoft Excel tetapi tidak mencatat tanggal transaksi, tidak mencatat rincian biaya, dan perhitungan rekapitulasi pengeluaran kas dilakukan secara manual sehingga berpotensi terjadi kesalahan. Kegiatan Pengabdian kepada Masyarakat (PkM) ini diadakan dengan tujuan menyediakan worksheet untuk pelaporan keuangan dan mengoptimalkan formula pada perangkat lunak Microsoft Excel, serta mengedukasi pengelola panti mengenai penerapan formula Excel.  Kegiatan PkM ini dilakukan dengan metode pendampingan dan diharapkan bermanfaat untuk mempermudah dan mempercepat proses entry data dan pelaporan keuangan yang lebih detil dan akurat. Pada akhir kegiatan PkM ini telah tersedia worksheet untuk mencatat transaksi kas harian, dan laporan keuangan bulanan.
PENDAMPINGAN KOMPUTERISASI LAPORAN KEUANGAN MASJID AL AMIN DI KOTA MAGELANG Anita Damajanti; Rosyati Rosyati
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.291 KB) | DOI: 10.46576/rjpkm.v3i1.1411

Abstract

Masjid Al Amin adalah organisasi nirlaba yang dikelola oleh Yayasan Al Amin Bumi Prayudan di Kota Magelang. Sumber dana yang diperoleh masjid Al Amin berasal dari donasi masyarakat. Dana donasi masyarakat harus dapat dipertanggungjawabkan dan dilaporkan penggunaannya dalam bentuk laporan keuangan. Permasalahan yang dihadapi oleh pengurus masjid yaitu keterbatasan waktu dalam menyelesaikan administrasi laporan keuangan. Pengetikan catatan keuangan pada aplikasi Microsoft Excel yang digunakan oleh pengurus masjid saat ini tidak mengoptimalkan fungsi yang sudah disediakan. Hal ini berakibat proses entry data memakan waktu lebih lama dan berpotensi terdapat kesalahan manusia (human error). Kegiatan pengabdian masyarakat ini bertujuan memberikan pendampingan dalam penyusunan laporan keuangan. Laporan keuangan dirancang menggunakan formula dan fungsi Excel agar lebih mudah ditelusuri jika terjadi kesalahan dan lebih hemat waktu dalam proses entry data. Kegiatan ini dilakukan dengan beberapa metode yaitu (1) metode diskusi membahas format laporan keuangan, (2) penerapan ipteks dilakukan dengan merancang softcopy aplikasi laporan keuangan menggunakan Excel, dan (3) metode pendampingan dan tutorial dalam proses entry data laporan keuangan. Kegiatan pengabdian masyarakat ini menghasilkan luaran berupa softcopy laporan keuangan yang dapat digunakan setiap bulan. Kegiatan ini juga mendampingi proses entry data mulai bulan September 2020 sampai Mei 2021. Berdasarkan hasil diskusi dan tanya jawab dengan pengurus masjid diketahui bahwa softcopy laporan keuangan menggunakan formula dan fungsi Excel tersebut mudah dipahami dan tampilan lebih informatif
The Financial Ratios Impact on Earnings Growth of The Consumer Goods Companies Listed on IDX in 2015-2020 Dyah Nirmala Arum Janie; Rosyati Rosyati
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.490

Abstract

Abstracts. This study examines the effect of financial ratios on the earnings growth of manufacturing companies in the consumer goods industry sector. The analysis was carried out using multiple linear regression using the SPSS 23 program. The company sample data was 102 out of 17 companies in the consumer goods industrial manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The results of the research that the Current Ratio has a negative and insignificant effect on earnings growth, Net Profit Margin has a positive and significant effect on earnings growth, Total Assets Turnover has a negative and insignificant effect on earnings growth. This study uses earnings growth as the dependent variable, with Current Ratio, Net Profit Margin, Total Assets Turnover as independent variables. It is hoped that future research will test by adding other variables that affect earnings growth.Keywords: Earnings Growth, Current Ratio, Net Profit Margin, Total Assets Turnover.
Pendampingan Penyusunan Buku Kas Sederhana Berbasis Aplikasi Pada UMKM “Happy Boy” Kendal: Pendampingan Penyusunan Buku Kas Sederhana Berbasis Aplikasi Pada UMKM “Happy Boy” Kendal Risti Ulfi Hanifah; Yulianti; Rosyati; Dr Andhy Tri Ardiyanto
Journal of Community Service and Engagement Vol. 2 No. 6 (2022): December 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i6.158

Abstract

Persaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, umkm yang di miliki oleh ibu ibu yang berada di Kelurahan Langenharjo Kendal, sudah berkecimpung di dalam usaha kecil menengah, tetapi umkm ini belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu umkm ini di Kelurahan Langenharjo dengan cara pembuatan buku kas sederhana berbasis aplikasi dan inovasi produk. Dengan melihat peningkatan kesadaran masyarakat akan peningkatan pendapatan dan pengembangan usaha, terutama pada masa pandemik ini, dengan adanya ilmu penentuan HPP terdapat peningkatan usaha pada umkm.. Sehingga pendapatan umkm meningkat, tetapi masih minimnya pengetahuan tentang penyusnunan buku kas sederhana membuat umkm ini masih mencampur aduk dengan kebutuhan pribadi, maka tim pengabdian masyarakat ingin memberikan pelatihan penentuan penyusunan buku kas sederhana. Pertama kali memberikan materi tentang pembukuan yang efektif, selanjutnya bagaimana umkm melakukan penyusunan pembukuan kas sederhana Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop. Kegiatan pelatihan yang dilakukan meliputi 1) Pendampimgan penyusunan buku kas sederhana dan akuntansi dasar 2) penentuan strategi yang tepat. Kegiatan PKM ini meliputi 1) Pra Survey Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4) Pendampingan penyusunan buku kas sederhana dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk 6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha.
EVALUASI KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SEMARANG TAHUN 2012 – 2016 Rahmatya Widyaswati; Rosyati Rosyati; Nurul Juwariyah
Jurnal Riptek Vol 12, No 2 (2018)
Publisher : Badan Perencanaan Pembangunan Daerah Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.581 KB) | DOI: 10.35475/riptek.v12i2.4

Abstract

City as a province that has embraced the regional autonomy sistem must be able to finance regional expenditures without relying on the central government. Locally-generated revenue, local tax, is a source of government revenue. Locally-generated revenue is reflecting of the economic independence of a region. Researchers are interested in testing the contribution and effectiveness of Local Taxes for locally-generated revenue for 2012-2016. The purpose of this study is to evaluate the contribution and effectiveness of local taxes on locally-generated revenue in Semarang. The steps taken in this study are : Calculating the percentage (%) growth rate of local taxes, Calculating and interpreting the level of effectiveness of local tax management. The data used in this study is secondary data obtained from the Semarang City Revenue Agency. Evaluation using effectiveness and contribution evaluation. The level of effectiveness of the Semarang City Local Tax is in the criteria of being very effective while the contribution of Local Taxes in the category is very less to less. For Effectiveness and contribution of Local Levies every year has decreased. Contributions for each Semarang city taxes post fall into the category of very less to less, ranging from less than 1% to above 15% of locally-generated revenue. The effectiveness of each Semarang city taxes post are in the very effective category (which ranges from more than 100). With the highest effectiveness 135.15% (2014) on BPHTB and the lowest 0% (2013) on Swallow Bird Nest Taxes. The contribution and effectiveness of local levies each year has decreased. For the local revenue of the Semarang City revenue agency, it cannot optimize because it only manages each agency. 
Analysis of determinants of manufacturing company value Ardiani Ika Sulistyawati; Yulianti Yulianti; Rosyati Rosyati; Dian Triyani
Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i4.1641

Abstract

In general, the company's goal is to maximize company value as reflected in the share price and increase the wealth of company owners by achieving targeted profits. This research aims to analyze the influence of dividend policy, investment decisions, liquidity, profitability, capital structure and company size on company value. The objects of this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. This research uses secondary data obtained through documentation methods. The results of this research prove that investment decisions, profitability, capital structure and company size have a significant effect on company value. Meanwhile, dividend and liquidity policies have no influence on company value. The resulting coefficient of determination was 84.9%.
Measuring The Feasibility Of Catfish Farming Business Nurhidayati Nurhidayati; Sujito Sujito; Rosyati Rosyati
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.6238

Abstract

This study aims to determine the business feasibility of Pak Dayat's catfish farming, the feasibility of the business from the aspect located in RW VI, Bulusan Village, Tembalang District, Semarang. The study was conducted in June 2024 with data collection techniques in the form of observation, interviews, and documentation. The analysis tools used for the financial aspect use Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), Average Rate of Return (ARR), Profitability Index (PI), The results of the study are that the Payback Period of the business is more than 2 years and 3 months. it can be concluded that when viewed from the Payback Period, the catfish farming business is declared feasible to run. The NPV analysis produces a value greater than 0. Thus, when viewed from the NPV value, the catfish farming business is feasible to run. The results of the study obtained an IRR value greater than the desired level of profit. Namely the IRR value of 67.5, thus the catfish farming business is declared feasible to run. The ARR value is 33% higher than the requirement, so it can be said that this business is feasible to run. The Profitability Index figure shows a figure of 2.96> 1, so it can be said that the catfish farming business is feasible to run.
Co-Authors Adek Latifa Nuraini Adriyanto, Andhy Tri Anita Damajanti Anita Damajanti Ardiani Ika Sulistyawati Dian Triyani Dwias Panghegar Janie, Dyah N. A. Nurhidayati Nurhidayati Nurul Juwariyah Risti Ulfi Hanifah Sujito Sujito Widyaswati, Rahmatya Yulianti Yulianti Yulianti