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All Journal JEJAK PRESTASI Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Ilmu Manajemen dan Akuntansi Terapan Nomico
Sri Imaningati
STIE Bank BPD Jateng
Economics, Econometrics & Finance Education

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PENGARUH INTELLECTUAL CAPITAL PADA BUSSINES PERFORMANCE Imaningati, Sri
PRESTASI Vol 5, No 02 (2009): Desember Prestasi
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

Terjadi fenomena bahwa nilai buku perusahaan berbeda dengan harga pasarnya. Hal ini mengindikasikan ada factor lain yang mempengaruhi persepsi pasar atas nilai suatu perusahaan. Intellectual Capital (IC) diperkirakan sebagai factor penyebabnya. IC dapat diukur dengan VACA merupakan ukuran dari physical capital, VAHU merupakan ukuran kemampuan kelola manajemen perusahaan. merupakan ukuran human capital, dan STVA yaitu kalkulasi untuk kemampuan organisasi dalam perusahaan. IC berpengaruh pada Bussines Performance Perusahaan yang diukur dengan ROE. Perusahaan Real Estate and Property bangkit dari keterpurukan dengan perbaikan di bidang Intellectual Capitalnya. Pengelolaan IC yang baik akan meningkatkan Bussines Performance Perusahaan dan berlaku sebaliknya.  Keywords :      Intellectual Capital, VACA(Value Added Capital Employed), VAHU(Value Added Human Capital), STVA( Structural Capital Value Added, Return On Investment).
FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN SERTA WANITA DALAM MEMENUHI KEBUTUHAN EKONOMI KELUARGA NELAYAN DI DESA BEDONO KECAMATAN SAYUNG KABUPATEN DEMAK Sutanto, Himawan Arif; Imaningati, Sri
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACTWomens participation in fulfilling the needs of fishermen fishing families cause rise to the dual role of women fishing, in addition to being a housewife is also required participation in helping the economic needs of the family, on the other hand fisher woman demanded to carry out the main tasks in the household as well as possible. This study aims to (1) identify the profile of womens fishing and (2) determine the factors that affect womens economic needs of fishermen families. A total of 85 female fishers were sampled by purposive sampling. Multiple regression analysis was used to analyze the factors that affect the participation of women in the family economic needs of fishermen. Most of the fishermen in the study area women of childbearing age (55.3%) with relatively low education level of the SD (78.8%). The Number of family members of fishermen in the study are most of the 5-7 people (58.9%) with a average family income (husband plus wife) is 880,000 rupiahs. Factors that significantly influence the role of women in the economic needs of fishermen fishing families is their husbands income, the outpouring of time, level of education, number of family members and fishermen status.Keywords: Gender, multiple roles, women fishermen, socio-economic, fishermen families.
PENGARUH BIAYA IKLAN PADA PENJUALAN DENGAN HUMAN CAPITAL SEBAGAI VARIABEL MODERATING Imaningati, Sri
PRESTASI Vol 12, No 2 (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACT This study aimed to examine the effect of Advertisement Cost to Sale the Human Cwith Human Capital as moderating Variable for manufacturing companies in Indonesian Stock Exchange(IDX) from 2011 to 2012. Knowledge Based approach used in this study to explain the Human Cap ital function. Samples were taken in this study used purposive sampling. The analytical tool used is multiple regression analysis to look at the independent variables either jointly or individualy. The results showed that Advertisement Cost had positive effect on Sales and the relation can be strengthen by increase the Human Capital variable. Significant results are indicated by value greather than 0.05.  Keywords : Advertising Cost, Sale, Human Capital. 
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PENGETAHUAN MANAJEMEN BIAYA DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Nevita, Ade Octa Nevita Octa; Farida, Dessy Noor; Imaningati, Sri
PRESTASI Vol 13, No 1 (2014)
Publisher : PRESTASI

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Abstract

ABSTRACT This study aimed to examine the effect of budgetary participation and managerial performance. Contingency approach used in this study because there are espects of each situation in the implementation of relationship budgetary participation on managerial performance. Know ledge management and organizational culture cost is a factor that is used to moderate the relationship. This research was carried out to managers in Jepara furniture company by distribusting questionaires distributed directly as a method of data collection. Based on data Analysis, proving that positive effect of budget participation on manajerial performance. Result of the interaction of knowledge management can strengthen the relationship participation fee budget and managerial performance. Entirely shown by the results of the significance value is less than 0.05. Results interactions weaken the organiztional culture of participation and managerial performance relationship. Significant results are indicated by values greater than 0.05.  Keywords : Budget Participation, Managerial Performance, Cost Management Knowledge, Organizational Culture. 
TINGKAT EFISIENSI PRODUKSI DAN PENDAPATAN PADA USAHA PENGOLAHAN IKAN ASIN SKALA KECIL Sutanto, Himawan Arif; Imaningati, Sri
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 7, No 1 (2014): March 2014
Publisher : Semarang State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v7i1.3844

Abstract

The aim of this research was to measure the level of production efficiency and calculate the return and cost salted fish processing small scale in Pekalongan municipality. There are 20 business owners of small scale processing of salted fish were sampled with snowball sampling. Stochastic Frontier Analysis is used to measure the level of efficiency and descriptive statistics are used to calculate the ratio of return and cost. The results indicate that the level of efficiency of production of salted fish processing small scale in Pekalongan yet efficient so it is still possible to be improved. Factors that influence the production of salted fish in Pekalongan is availability of fish, labor, equipment or facilities, auxiliary materials and extensive effort. Salted fish processing businesses in Pekalongan small scale is still quite favorable, as indicated by the R/C value of 1.37 which indicates that the amount of revenue entrepreneurs of small-scale fish processing is still greater than the costs to be incurred in running the business.Penelitian ini bertujuan untuk mengukur tingkat efisiensi produksi dan menghitung rasio biaya dan pendapatan usaha pengolahan ikan asin skala kecil di kota pekalongan. Sampel dalam penelitian ini adalaah 20 pemilik usaha ikan asin dengan metode snowball sampling. Analisis frontier stokastik digunakan untuk mengukur tingkat efisiensi dan metode deskriptif statistik digunakan untuk menghitung rasio biaya dan pendapatan. Hasil penelitian ini menunjukan bahwa usaha ikan asin skala kecil di kota pekalongan telah cukup efisien sehingga masih memungkinkan untuk ditingkatkan.  Faktor yang mempengaruhi efisiensi usaha ikan asin di kota pekalongan adalah ketersediaan bahan baku ikan, tenaga kerja, peralatan usaha, bahan penolong, dan luas usaha. Usaha pengolahan ikan asin di pekalongan masih menguntungkan, hal ini dapat terlihat dari nilau R/C sebesar 1,37 yang mengindikasikan keuntungan usaha masih lebih tinggi dibandingkan biayanya dalam menjalankan kegiatan usaha.
TINGKAT EFISIENSI PRODUKSI DAN PENDAPATAN PADA USAHA PENGOLAHAN IKAN ASIN SKALA KECIL Sutanto, Himawan Arif; Imaningati, Sri
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 7, No 1 (2014): March 2014
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v7i1.3844

Abstract

The aim of this research was to measure the level of production efficiency and calculate the return and cost salted fish processing small scale in Pekalongan municipality. There are 20 business owners of small scale processing of salted fish were sampled with snowball sampling. Stochastic Frontier Analysis is used to measure the level of efficiency and descriptive statistics are used to calculate the ratio of return and cost. The results of this study show that the average technical efficiency is 0.7339, which means that the salted fish processing business in Pekalongan has not fully carried out its activities efficiently so that it is still possible to improve.Factors that influence the production of salted fish in Pekalongan is availability of fish, labor, equipment or facilities, auxiliary materials and extensive effort. Salted fish processing businesses in Pekalongan small scale is still quite favorable, as indicated by the R/C value of 1.37 which indicates that the amount of revenue entrepreneurs of small-scale fish processing is still greater than the costs to be incurred in running the business.Penelitian ini bertujuan untuk mengukur tingkat efisiensi produksi dan menghitung rasio biaya dan pendapatan usaha pengolahan ikan asin skala kecil di kota pekalongan. Sampel dalam penelitian ini adalaah 20 pemilik usaha ikan asin dengan metode snowball sampling. Analisis frontier stokastik digunakan untuk mengukur tingkat efisiensi dan metode deskriptif statistik digunakan untuk menghitung rasio biaya dan pendapatan. Hasil penelitian ini menunjukan nilai rata-rata efisiensi teknis sebesar 0,7339 yang berarti pelaku usaha pengolahan ikan asin di Kota Pekalongan belum seluruhnya melakukan kegiatannya secara efisien sehingga masih dimungkinkan untuk ditingkatkan. Faktor yang mempengaruhi efisiensi usaha ikan asin di kota pekalongan adalah ketersediaan bahan baku ikan, tenaga kerja, peralatan usaha, bahan penolong, dan luas usaha. Usaha pengolahan ikan asin di pekalongan masih menguntungkan, hal ini dapat terlihat dari nilau R/C sebesar 1,37 yang mengindikasikan keuntungan usaha masih lebih tinggi dibandingkan biayanya dalam menjalankan kegiatan usaha.
PENGARUH INTELLECTUAL CAPITAL PADA IBU RUMAH TANGGA TERHADAP KEBERHASILAN PENDIDIKAN ANAK DENGAN SOCIAL CAPITAL SEBAGAI VARIABEL MODERATING Azmi, Fika; Wahyuni, Mirasanti; Imaningati, Sri
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i1.1337

Abstract

Child education is very important to note because children or young generation is the next generation of nation that will soon be built nation building. Parents must pay attention to the quality of children's education. Mother is the first teacher for a child and also the greatest motivator for child development. Therefore, the mother is expected to encourage the success of children's education. A housewife who is an unemployed mother has greater time and opportunity to make it happen. It takes capital to do that. Individual characteristics of the intellectual capital of the housewife who is the greatest driver for the success of children's education. And this encouragement will increase as it happens by the increase in social capital owned by housewives. This study will accommodate the intellectual capital owned by housewives to the success of children's education with social capital as a moderate variable. Statistical test tool used is linear regression. The subject is the people of Central Semarang. Samples were taken by random sampling. The data used are primary data collected by questionnaire. The result of Social Capital has an effect on the success of children's education and intellectual capital expressed as excluded variable Keywords: Success of Children's Education, Intellectual Capital housewife, Social Capital
PENGARUH GOODWILL, RESEARCH AND DEVELOPMENT (RnD), DAN INTELLECTUAL CAPITAL TERHADAP NILAI PASAR PERUSAHAAN Imaningati, Sri; Sari, Novita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.272 KB) | DOI: 10.36694/jimat.v6i2.105

Abstract

This study aimed to examine the effect of goodwill, research anddeveopment (RnD) as well as the intellectual capital of the firm's marketvalue. Sampling method used is purposive sampling with the followingcriteria: (1) the Issuer is in the manufacturing industry that registered sharesare actively traded on the Indonesia Stock Exchange during the period from2009 to 2013, (2) the Issuer to publish a full annual financial statements forthe period December 31, 2009 - December 31, 2013, (3) the Issuer has arecord stock price at the close end of the year, (4) the Issuer has the value ofintangible assets is positive and (5) Has the complete data related to thevariables used in this study.Based on these criteria, of the 142 companies listed in the IndonesiaStock Exchange acquired 28 companies were used as a sample. Analyzerused to test the hypothesis of this study is multiple regression analysis.Theresult showed that (1) Goodwill negatively effect the market value of thecompany, (2) Research and development (RnD) positive effect about themarket value of the company and (3) Intellectual capital positive effect on themarket value of the company.
The Important Role of Management Accounting in Optimizing Cost Control and Improving Profitability in the Service Sector Evianti, Dessy; Rachman, Rachmawaty; Imaningati, Sri; Yusuf, Muhammad
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/grwv6k50

Abstract

Management accounting plays a very important strategic role in improving the profitability of the service sector. Its function goes beyond the mere recording of financial transactions to include analyzing and managing operational costs with a critical and in-depth approach. Through techniques such as activity-based costing, companies can accurately identify key cost sources and implement more effective control measures. The results of this analysis allow companies to set more competitive prices, increase profit margins, and maximize operational efficiency. Management accounting provides data and insights that are essential for strategic decision-making. Accurate information on financial and operational performance enables management to assess the effectiveness of various business initiatives, including new product development and market expansion. This critical analysis helps identify areas where efficiency can be improved and costs can be reduced, thereby supporting long-term strategies for sustainable growth. The integration of management accounting principles into the operational strategies of service companies enables them to face the challenges of a dynamic market, improve competitiveness, and achieve sustained profitability. Management accounting not only helps in cost control but also makes a significant contribution in improving the quality of decision making and strategic planning. A suitable approach for companies can achieve better financial and operational goals, ensuring sustainability and steady growth in an increasingly competitive business environment. Management accounting, thus, is a tool that not only supports efficiency but also encourages innovation and strategic adaptation critical for long-term success.
The Effect of Accounting Digitalization on Operational Efficiency and Decision Making in Companies Sapinah, Sapinah; M, Eko Cahyo; Saragih, Hendra; Imaningati, Sri
Nomico Vol. 1 No. 10 (2024): Nomico-November
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/hzcje007

Abstract

Accounting digitalization has become a trend that is increasingly adopted by companies as part of a broader digital transformation. This change is believed to improve operational efficiency and support faster and more accurate decision making. The purpose of this study is to analyze the effect of accounting digitalization on operational efficiency and corporate decision making. The method used in this research is a qualitative approach with in-depth interview and survey techniques in several companies in the trade, service and manufacturing sectors. The results showed that accounting digitalization has a significant positive impact on operational efficiency through process automation, reduction of human error, and more efficient document management. In addition, digitization also improves data access speed and accuracy of financial reports, which in turn supports more timely and data-driven decision-making. However, challenges in implementation, such as initial costs and employee resistance, are still obstacles that need to be overcome. The implications of this study suggest that companies should conduct careful planning and employee training to ensure a successful transition to a digital accounting system. This research also contributes to the literature in the field of accounting digitalization and provides insights for policies that support digital transformation in the business sector.
Co-Authors Ade Octa Nevita Octa Nevita, Ade Octa Nevita Octa Bakri, Asri Ady Dessy Noor Farida Evianti, Dessy Fika Azmi Himawan Arif Sutanto M, Eko Cahyo Mayndarto, Eko Cahyo Miftakhul Huda Mirasanti Wahyuni, Mirasanti Muhammad Yusuf Novita Sari Rachman, Rachmawaty Sapinah, Sapinah Saragih, Hendra Ujang Sumarwan