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PENGARUH PARTISIPASI ANGGARAN TERHADAP PENINGKATAN KINERJA MANAJERIAL DENGAN PSYCHOLOGICAL CAPITAL DAN BUDAYA ORGANISASI SEBAGAI VARIABEL INTERVENING Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 2 No 2 (2019): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v2i2.616

Abstract

This study was conducted to determine the effect of budget participation on managerial performance with psychological capital and organizational culture as an intervening variable. The data to be used in this study are primary data obtained through questionnaires.. Respondents were selected by random sampling method with the following criteria: have a minimum education S1, has experience in the field of budget for at least one year actively involved in the budgeting process, large-scale manufacturing company with employees more than 300 people, and the total assets owned by the company over one hundred billion. The sample used in this study were 115 respondents manager of a manufacturing company in the Province of Banten. Data analysis was performed using Partial Least Square (PLS). The study provides empirical evidence that there is a positive effect of budget participation at psychological capital, the positive influence of budget participation on culture organization, the positive influence of budget participation on managerial performance, the positive influence of psychological capital on managerial performance, and the positive influence of organizational culture on managerial performance. Result This study also shows the role of psychological and cultural capital No organization as variables mediating the effect of budget participation on managerial performance.
ANALISIS PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS PADA PT. KRAKATAU STEEL, TBK Afandi Afandi; Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 1 (2020): Progress Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v3i1.763

Abstract

This study aims to find out how the Efficiency Analysis of Working Capital Against Profitability at PT. Krakatau Steel,Tbk.This study uses a quantirative method. The population in this study is te overall financial statements of PT. Krakatau Steel, Tbk in the year (2014-2017), while the sample in this study is the balance sheet and income statement for the year (2014-2017). The technique of data collection is done by documentation and library techniques. The data analysis technique used is simple linear regression. The results of this study indicate that working capital has no significant effect on profitability at PT. Krakatau Steel, Tbk.
ANALISIS PERBANDINGAN PENERIMAAN PPN &PPn BM SEBELUM DAN SESUDAH PENERAPAN METODE E-FILING PADA KPP PRATAMA SERANG Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v3i2.937

Abstract

From an economic point of view, taxes are state revenues used to direct people's lives towards prosperity. Tax as a driving force for people's economic life. By applying the e-filling method in the PPN & PPn BM tax service system, it is expected that state revenue can increase. The purpose of this study was to analyze the comparison of acceptance of PPN & PPn BM before and after the e-filling method was applied. Data analysis technique used paired test sample T-test with the help of SPSS. To find out whether or not the hypothesis was accepted, a comparison of tcount (-2,392) and t-table (2,201) was used. Based on calculations it is known that there was no significant difference in the amount of PPN & PPn BM receipts before and after the e-filling method was applied.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN AGRIKULTUR SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2015-2019 Iroh Rahmawati; Putri Kitrianti
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 1 (2021): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v4i1.1099

Abstract

This study aims to determine the effect of Good Corporate Governance which consists of the Audit Committee Size as Variable on the Company's Financial Performance which is calculated using Return On Assets. This study was conducted on Agricultural Sub Sektor companies listed on the Indonesia Stock Exchange in 2015-2019. Samples were taken using purposive sampling technique. The number of samples is 9 companies with 5 years of financial reports. The method of analysis used in this study is a simple linear regression method. The results of this study indicate that Good Corporate Governance (Audit Committee Size) has a significant effect on Company Financial Performance (ROA) with value of tcount is 2.194 and ttable is 2.016, for sig. 0.034. And the value of R Square Good Corporate Governance on the Company's Financial Performance is 10.1% while 89.9% is influenced by other variables which are not discussed in this study.
PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v4i2.1311

Abstract

Good corporate governance can signal the existence of harmonious interests between all stakeholders, thereby reducing conflict. In addition, company management can also achieve company goals, namely increasing company value. Firm value is the shareholder's perception of the company's success in managing its resources, which is reflected in the company's share price. This study aims to determine the effect of the independent board of commissioners on the company value of the plantatio sub-sector listed on the IDX. The population in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2017-2018. Sampling was done by using purposive sampling, the sample used which met the standards is as many as 8 companies. The analysis used is a simple linear regression analysis by performing the classic assumption test, namely, normality test, multicollinearity, and autocorrelation. The results showed that the independent board of commissioners had an effect on firm value.
PENGARUH PENGELOLAAN DANA ALOKASI UMUM TAMBAHAN (DAU-T) TERHADAP KESEJAHTERAAN MASYARAKAT DI KELURAHAN KURANJI Juwita Dewi Sarahwati; Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 1 (2022): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v5i1.1478

Abstract

The purpose of this research was to management of additional General Allocation Fund (DAU-T) conducted in accordance with financial principles, to know the welfare of the community in Kelurahan Kuranji Kecamatan Taktakan Kota Serang, to know the influence of the management of Additional General Allocation Fund (DAU-T) on the welfare of the community in Kelurahan Kuranji Kecamatan Taktakan Kota Serang. The research methods used in this research are quantitative methods, using survey techniques. The data source in this study was the source of the subject from where the data name is commonly obtained, questionnaires and interviews. The free variable in this study was The Management of Additional General Allocation Fund (DAU-T). While the variables tied in this study was Community Welfare. The subjects in this study were the entire Kelurahan Kuranji Kecamatan Taktakan Kota Serang, where the population was 4,119 and the sample numbered 100, with an error rate of 10%. The results of this study showed that there was a significant influence between the Management of Additional General Allocation Fund (DAU-T) on the welfare of the community in Kelurahan Kuranji Kecamatan Taktakan Kota Serang
Analisis Manajemen Resiko Perbankan Dalam Meminimalisir Non Performing Finance Iroh Rahmawati; Budi Mulyati
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 5, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v5i1.8913

Abstract

This research was conducted aiming to determine the process of implementing risk management in minimizing non-performing finance at PT Bank Muamalat. The research method was descriptive research method with a qualitative approach. The results of this study indicate that Bank Muamalat Indonesia applied a comprehensive approach to ten types of risk in accordance with the mandate of Bank Indonesia Regulation No.13 / 23 / PBI / 2011 dated November 2, 2011 concerning the Implementation of Risk Management for Sharia Commercial Banks and Sharia Business Units namely credit risk, liquidity risk, operational risk, market risk, strategic risk, compliance risk, reputation risk, legal risk, return risk, and investment risk. Bank NPF for 2 years has increased, the percentage of NPF, in 2014 amounted to 6.55%, and in 2015 amounted to 7.11%. This study suggested that banks improve their risk management strategies, add credit risk measurement methods and improve credit monitoring processes
PEMBUATAN RECYCLE PLASTIK HDPE SEDERHANA MENJADI ASBAK Anis Masyruroh; Iroh Rahmawati
ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 3 No 1 (2021): ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.807 KB) | DOI: 10.47080/abdikarya.v3i1.1278

Abstract

Plastic is a commodity that is often used in everyday life. Almost all equipment or products used are made of plastic and are often used as packaging for raw materials. But in reality, plastic waste is a global environmental problem because plastic takes a long time to undergo the recycling process. The types of plastics are PET (Polyethylene Terephtalate), HDPE (High Density Polyethylene), V (PlyvinylChloride), LDPE (Low Density Polyethylene), PP (Polypropylene), PS (Polytyrene), and OTHER. Plastic waste has a bad impact on the environment because of the nature of plastic which is difficult to decompose naturally by the soil, even though it has been buried for hundreds of years. Recycling HDPE plastic into an ashtray is done because of the large piles of plastic waste that are increasingly unsettling, causing disease, reducing soil fertility, and damaging ecosystems on land and in the oceans. After conducting research on the recycle of HDPE plastic into an ashtray, the results were uneven and there were still empty spaces in the printed results. The use of color in making recycles is very influential to make the appearance of plastic more attractive.
PEMBUATAN BRIKET ARANG DARI SERBUK KAYU SEBAGAI SUMBER ENERGI ALTERNATIF Anis Masyruroh; Iroh Rahmawati
ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 1 (2022): ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.867 KB) | DOI: 10.47080/abdikarya.v4i1.1881

Abstract

Briquette is an alternative energy substitute for fuel produced from underutilized organic materials or biomass. Several types of biomass waste have considerable potentials such as wood waste, rice husks, straw, bagasse, and palm shells. In this paper, the results of the manufacture of charcoal briquettes from sawdust are presented. The writing process is carried out using a modified drum furnace. The charcoal obtained is then ground to a powder form and then filtered using a 40 mesh sieve. The charcoal that passes the filter is then mixed with 5% tapioca flour adhesive. The raw material is printed with a paragon mold, then dried in the sun for 1 to 3 days depending on weather conditions. Charcoal briquettes produced in general can produce better physical and chemical properties when compared to the quality of the raw materials. Moisture content ranged from 2.59 - 9.31%, ash content 1.75 - 10.47%, volatile matter content 13.45 - 19.89%, bound carbon content 67.17 - 75.75%, density 0 .32 - 0.71 g/cm2, compressive strength 6.57 - 18.19 kg/cm3, and the calorific value ranged from 5.953 to 6.906 ka/g. Seeing from the results of this study that sawdust from the frame industry waste can be used as an alternative raw material in the manufacture of briquettes
PENGARUH KOMITE AUDIT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mirnayanti Mirnayanti; Iroh Rahmawati
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 1 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i1.100

Abstract

The purpose of this study is to determine the role of the audit committee in running the food & beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019 and to determine the effect of the audit committee on the value of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014 -2019. The research method used is descriptive quantitative technique and the sampling technique used is purposive sampling method with certain criteria. The population in this study were all manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange, namely 26 companies. Data processing and data analysis techniques include classical assumption test, simple regression analysis, coefficient of determination and statistical hypotheses. Based on the t test, it states that the audit committee has no effect on firm value