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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Pendidikan dan Konseling Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Terpadu
Dewi Sartika
Universitas Teuku Umar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGGUNAAN INFORMASI KINERJA STRATEJIK DALAM PENGAMBILAN KEPUTUSAN IMPLEMENTASI DAN PENILAIAN STRATEGI PADA ORGANISASI SEKTOR PUBLIK Dewi Sartika
Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akbis Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i1.1428

Abstract

This study investigates the role of strategic performance measures (SPM) and information system (IS) limitations in strategic decision-making and their impact on public organizational performance. Based on 180 survey responses from senior official across Yogyakarta public organizations, the study found some evidences. First, SPM of efficiency and effectiveness are positively associated with organizational performance, whereas IS limitations did not. Second, SPM of efficiency is positively associated with both strategy implementation and strategy assessment decisions, but effectiveness is only significant with strategy implementation not for strategy assessment decisions. Third, data limitations are not significantly associated with either strategy implementation or strategy assessment decisions. Finally, SPM information use for strategy implementation and strategy assessment decisions have no significant with organizational performance. Keyword: Organizational performance, Strategic Performance Measurement (SPM), Information system/data limitations, Strategic implementation decision-making, Strategic assessment decision-making, local government.
PENGARUH SISTEM PEMBERIAN KREDIT TERHADAP TINGKAT NON PERFORMING FINANCING (NPF) STUDI KASUS PADA BSI KCP MANGGENG Dini Febriani; Dewi Sartika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22652

Abstract

This study aims to examine the effect of the credit system on the level of Non-Performing Financing (NPF) at BSI KCP Manggeng. This associative study uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and coefficient of determination test as data analysis techniques. This study included 634 customers of BSI KCP Manggeng in 2020-2021 who utilized the credit system. The sampling method used was purposive sampling with a total of 72 respondents. Primary and secondary data were collected from the entity's financial statements and questionnaire distribution. The data analyzed with the help of SPSS Statistics 20 Software. The results of this study indicated that the credit system has a positive and significant effect on the level of non-performing financing (NPF) at BSI KCP Manggeng. Therefore, the entity should employ more stringent marketing methods and gain a more in-depth understanding of the debtor's business and character to determine the appropriate ability to pay and to appoint credit capital to ensure that the credit system operates efficiently and is used to advance the debtor's business.
Pengaruh Modal Usaha Terhadap Minat Pegawai Negeri Sipil (Pns) Dalam Pengambilan Pembiayaan Di Bank Syariah Indonesia Kantor Cabang Pembantu Peukan Kota Tina Miranda; Dewi Sartika
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.8893

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh modal usaha terhadap minat Pegawai Negeri Sipil (PNS) dalam memperoleh pembiayaan dari Kantor Cabang Pembantu Bank Syariah Indonesia Peukan Kota. Pelanggan di BSI KCP Peukan Kota diberikan kuesioner untuk diisi selama proses pengumpulan data. Pengumpulan data langsung penulis dari lokasi penelitian yang dijadikan sebagai objek penelitian digunakan sebagai sumber data utama. Berdasarkan hasil penelitian, modal perusahaan mempengaruhi minat PNS dalam memperoleh pembiayaan di BSI KCP Peukan Kota.
Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Agrikultur yang Terdaftar di BEI Dini Atikah; Dewi Sartika
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 1, No 1 (2021): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v1i1.4319

Abstract

Abstract This study aims to examine the effect of leverage and audit quality on going concern audit opinions. Things that happen in a company that goes bankrupt and cannot maintain the company's viability. Then the going concern audit opinion is defined as the auditor's statement for the company's ability to survive the company. Leverage as the company's ability to fulfill all obligations. Audit quality is the auditor's ability to find material misstatements and manipulation practices in the financial statements to produce fair financial statements and can be used as a basis for decision making. The research design uses quantitative methods by collecting financial statement data through the website www.idx.co.id. The population in this study were agricultural companies in the oil palm plantation sector which were listed on the Indonesia Stock Exchange for 5 years (2016-2020). Sample selection using purposive sampling method, and obtained as many as 14 companies. Data collection techniques using library research and documentation. The analytical method used in this study is logistic regression analysis and uses data processing tools with the SPSS application program. The results of this study partially show that leverage has a positive effect on going-concern audit opinion, while audit quality has no significant effect but has a positive effect on going-concern audit opinion. Simultaneously, leverage and audit quality have an effect on going-concern audit opinion. Keyword: Going Concern Audit Opinions, Leverage, Audit Quality
Penerapan Sistem Pelaporan Keuangan Pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu, Tenaga Kerja dan Transmigrasi Aceh Barat Daya Yusrina Dewi; Dewi Sartika
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 2 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i2.5873

Abstract

The reason for this research is to find out the application of the Financial Information System at the Office of Investment and One Stop Service, Manpower and Transmigration (DPMPTSP) Aceh Barat Daya Regency. The type of research used in this research is descriptive qualitative research which is carried out to describe the research subject based on events that occur or what they are. Data was collected through observation and interviews as well as data collection in accounting reporting information management procedures. As well as agency data in the form of agency descriptions. The results of the study conclude that the Office of Investment and One Stop Integrated Services, Manpower and Transmigration of Southwest Aceh Regency in general has established an accounting reporting system in accordance with Government Regulation Number 71 of 2010 concerning Accrual Accounting Standards.
Co-Authors Dini Atikah Dini Febriani Tina Miranda Yusrina Dewi