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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Profesi JURNAL RELASI STIE MANDALA JEMBER Jurnal RAK (Riset Akuntansi Keuangan) JURNAL MANAJEMEN Alignment: Journal of Administration and Educational Management International Journal of Social Science and Business Jurnal Penelitian IPTEKS Jurnal Sains Manajemen dan Bisnis Indonesia BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Management Science and Information Technology (IJMSIT) ASERSI : Jurnal Akuntansi Terapan dan Bisnis West Science Journal Economic and Entrepreneurship Relasi : Jurnal Ekonomi Jurnal Abdimas Independen Ulil Albab
Susbiyani, Arik
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Dampak Kompetensi Pegawai Dan Promosi Jabatan Terhadap Pengembangan Karir Dan Kinerja Pegawai Nurul Aini; Toni Herlambang; Arik Susbiyani
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 2 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i2.4109

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara langsung maupun tidak langsung pengaruh kompetensi pegawai dan promosi jabatan terhadap kinerja pegawai melalui pengembangan karir sebagai Variabel intervening pada Kantor Kecamatan Se-Kabupaten Bondowoso. Jumlah sampel dalam penelitian ini adalah 161 reponden. Teknik analisis yang digunakan adalah Structural Equation Model (SEM) dengan menggunakan WarpPLS 5.0. Hasil analisis data menunjukkan bahwa variabel kompetensi pegawai berpengaruh signifikan terhadap pengembangan karir, promosi jabatan berpengaruh signifikan terhadap pengembangan karir, kompetensi pegawai berpengaruh signifikan terhadap kinerja pegawai, promosi jabatan berpengaruh signifikan terhadap kinerja pegawai, pengembangan karir berpengaruh signifikan terhadap kinerja pegawai, terdapat pengaruh tidak langsung antara variable kompetensi pegawai dan promosi jabatan terhadap kinerja pegawai melalui pengembangan karir.
Pengaruh Beban Kerja Dan Budaya Kerja Terhadap Disiplin Kerja Dan Kinerja Pegawai Nurul Noverina; Arik Susbiyani; Abadi Sanosra
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 10, No 2 (2020): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v10i2.4111

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara langsung maupun tidak langsung pengaruh  beban kerja dan budaya kerja terhadap kinerja pegawai melalui disiplin kerja sebagai variabel intervening pada Pegawai Kantor Kecamatan se-Kabupaten Bondowoso. Jumlah sampel penelitian ini adalah 115. Teknik analisis yang digunakan adalah Structural Equation Model (SEM) dengan menggunakan WarpPLS 5.0. Hasil analisis data menunjukkan bahwa (1) beban kerja berpengaruh signifikan terhadap disiplin kerja, (2) budaya kerja berpengaruh signifikan terhadap disiplin kerja, (3) beban kerja berpengaruh signifikan terhadap kinerja pegawai, (4) budaya kerja berpengaruh signifikan terhadap kinerja pegawai, (5) disiplin kerja berpengaruh signifikan terhadap kinerja pegawai. (6) beban kerja berpengaruh terhadap kinerja pegawai melalui disiplin kerja. (7) budaya kerja berpengaruh terhadap kinerja pegawai melalui disiplin kerja.
Effect of Leadership Style and Compensation on Employee Performance With Job Satisfaction as Intervening Variable (Study at Fatimah Islamic Hospital Banyuwangi) Suprapto Suprapto; Abadi Sanosra; Arik Susbiyani
International Journal of Management Science and Information Technology Vol. 2 No. 1 (2022): January - June 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.195 KB) | DOI: 10.35870/ijmsit.v2i1.464

Abstract

Fatimah Islamic Hospital Banyuwangi is one of the Muhammadiyah network hospitals in Banyuwangi Regency which has a very important function in efforts to increase the level of health in the Banyuwangi community. Therefore, the performance of hospital employees is very important for achieving overall hospital performance. This study aims to determine the direct and indirect effect of leadership style, compensation on employee performance through job satisfaction on employees of the Fatimah Islamic Hospital in Banyuwangi. This research is a quantitative research. The data collection instrument used a questionnaire which was distributed to 109 respondents. The analysis technique of Structure Question Modeling (SEM) was using the statistical software SmartPLS version 3.0. Based on the research results obtained empirical facts in the form of: (1) Leadership style has a positive and significant effect on job satisfaction of 0.000; (2) Compensation has a positive and significant effect on job satisfaction of 0.002; (3) Leadership style has a positive and significant effect on employee performance of 0.027; (4) Compensation has a positive and significant effect on employee performance of 0.022; (5) Employee job satisfaction has a positive and significant effect on employee performance of 0.020; (6) Leadership style has a positive and significant effect on employee performance with job satisfaction as a mediator of 0.038; (7) Compensation has a positive and significant effect on employee performance through job satisfaction of 0.033.
Penerapan Prinsip Good Government Governance Dalam Pengelolaan Alokasi Dana Desa Ana Bidayatul Maulida; Arik Susbiyani; Astrid Maharani
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Good government governance is good governance. This concept has been applied in the government sector to strengthen village autonomy. This study aims to analyze and describe the application of good government governance principles in managing village fund allocations in Ambulu village and to find out whether the management of village fund allocations in Ambulu village has met the principles of good government governance. This type of research was conducted with a qualitative method using a descriptive approach. The object of this research is the Ambulu Village Government located in Ambulu District, Jember Regency. The results of this study indicate that the Ambulu Village Government system has been running well and has met all indicators of good government governance (democracy, transparency, accountability, legal culture, as well as fairness and equality). The Ambulu Village Government has implemented the five principles of good government governance in real terms so that it can realize a government system with good governance. Good government governance that runs well can prosper the entire community equally. Keywords: Good Government Governance, Village Fund Allocation, Democracy, Accountability, Transparency
Pengaruh Diklat Dan Komitmen Organisasi Terhadap Kinerja Dengan Motivasi Sebagai Variabel Intervening Pada Pejabat Struktural Pemerintah Kabupaten Banyuwangi Hermawan Wahyudi; Arik Susbiyani; Nurul Qomariah
Jurnal Sains Manajemen dan Bisnis Indonesia Vol 11, No 2 (2021): Jurnal Sains Manajemen dan Bisnis Indonesia
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jsmbi.v11i2.4270

Abstract

Kinerja memiliki peran yang sangat penting dalam suatu organisasi, sehingga setiap organisasi harus melakukan berbagai upaya untuk mempertahankan kinerja pegawai, bahkan meningkatkan kinerja tersebut. kinerja dipengaruhi oleh beberapa faktor antara lain pendidikan dan pelatihan (diklat) dan adalah komitmen organisasi. Tidak tercapainya target capaian kinerja Pejabat Struktural Pemerintah Kabupaten Banyuwangi selama tahun 2015 sampai dengan 2019 menyebabkan tujuan organisasi belum optimal. Penelitian ini bertujuan untuk menganalisis: 1) Pengaruh diklat terhadap kinerja pejabat struktural PNS Kabupaten Banyuwangi, 2) Pengaruh komitmen organisasi terhadap kinerja pejabat struktural PNS Kabupaten Banyuwangi, 3) Pengaruh diklat terhadap motivasi pejabat struktural PNS Kabupaten Banyuwangi, 4) Pengaruh komitmen organisasi terhadap motivasi pejabat struktural PNS Kabupaten Banyuwangi. 5) Pengaruh motivasi terhadap kinerja pejabat struktural PNS Kabupaten Banyuwangi. 6) Pengaruh diklat  melalui motivasi terhadap kinerja pejabat struktural PNS Kabupaten Banyuwangi. 7) Pengaruh komitmen organisasi melalui motivasi terhadap kinerja pejabat struktural PNS Kabupaten Banyuwangi. Sampel penelitian ini ditetapkan dengan menggunakan Teknik Probability Sampling dengan sampel Pejabat Struktural PNS Banyuwangi sebanyak 136 responden. Selanjutnya,metode analisis data yang digunakan adalah software Smart PLS versi 3.0. Hasil penelitian menunjukkan 1) Diklat berpengaruh signifikan terhadap kinerja pegawai , 2) komitmen organisasi berpengaruh signifikan terhadap kinerja pegawai, 3) diklat berpengaruh signifikan terhadap motivasi, 4) komitmen organisasi  berpengaruh signifikan terhadap motivasi, 5) motivasi berpengaruh signifikan terhadap kinerja, 6) diklat melalui motivasi berpengaruh tidak langsung yang signifikan terhadap kinerja, 7) komitmen organisasi melalui motivasi berpengaruh tidak langsung yang signifikan terhadap kinerja.
Pengaruh Kepuasan Dan Citra Rumah Sakit Terhadap Kepercayaan Dan Loyalitas Pasien Elida Eftitah; Ni Nyoman Putu Martini; Arik Susbiyani; Toni Herlambang
RELASI : JURNAL EKONOMI Vol 19 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v19i1.663

Abstract

The hospital is an organization that provides health services carried out by professional medical personnel who are organized both from permanent medical facilities, medical services, continuous nursing care, diagnosis and treatment of diseases suffered by patients. This study aims to examine the effect of patient satisfaction and hospital image on patient loyalty with patient trust as an intervening variable. The object of this research are inpatients who seek treatment at the Fatimah Islamic Hospital in March – April 2022. The number of respondents is 100 people. The results showed: Patient satisfaction has a positive and significant effect on patient confidence in Fatimah Islamic Hospital Banyuwangi. Hospital image has a positive and significant effect on patient confidence in Fatimah Islamic Hospital Banyuwangi. Hospital patient satisfaction has a positive and significant effect on patient loyalty at the Fatimah Islamic Hospital Banyuwangi. Hospital image has a positive and significant effect on patient loyalty at the Fatimah Islamic Hospital in Banyuwangi. Patient trust has a positive and significant effect on patient loyalty at the Fatimah Islamic Hospital in Banyuwangi. Patient satisfaction has a positive and significant effect on patient loyalty which is strengthened by patient trust as an intervening variable at Fatimah Islamic Hospital Banyuwangi. Hospital image has a positive and significant effect on patient loyalty with patient satisfaction as an intervening variable at Fatimah Islamic Hospital Banyuwangi.
Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan Carmanita Aisyah Pandanwangi; Arik Susbiyani; Elok Fitriya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.951

Abstract

This study aims to determine the analysis of PSAK 71 on the provision of receivables at banks in Indonesia. The data in this study used qualitative methods in the form of secondary data and information on financial statements of banking companies registered in Indonesia. The sample in this study was selected with the criteria of being a banking company listed on the Indonesia Stock Exchange (IDX) based on the number of assets in 2019. The sample in this study was six 6 banking companies. Based on the results of the analysis and discussion, it shows that companies in the banking sub-sector are ready to apply PSAK 71 (2017). In addition, the results of this study explain that the application of PSAK 71 has an impact on capital in each company.
Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo) findy Indahmanisya Pujiharjo findy; Arik Susbiyani; Retno Murwanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.952

Abstract

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsusmsi Yang Terdaftar Di Bursa Efek Indonesia Ana Dwi Agustin; Arik Susbiyani; Astrid Maharani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.953

Abstract

This study aims to examine how the influence of independent commissioners, managerial ownership, institutional ownership and audit committees on firm value in manufacturing companies in the consumer goods industry sector for the period 2019-2020 listed on the Indonesia Stock Exchange. The number of samples from this study was 214. The analytical tool used in this study was SPSS. The results of the analysis obtained in this study are Independent Commissioners have an effect on firm value, Managerial Ownership has no effect on firm value, Institutional Ownership has an effect on firm value and the Audit Committee has an effect on firm value.
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah di Kabupaten Banyuwangi Nindi Nadia Yurisma; Arik Susbiyani; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1040

Abstract

This study aims to analyze and determine the effect of business scale, education level and accounting knowledge on the use of accounting information in Micro, Small and Medium Enterprises in Banyuwangi Regency. The variables used in this study consisted of 3 independent variables, namely business scale (X1), education level (X2) and accounting knowledge (X3) and the variable used was the use of accounting information (Y). This study uses quantitative methods. Data collection is done by distributing it directly to MSME owners. The population in this study are micro, small and medium enterprises in Banyuwangi Regency with a total of 5,022. The research sample used was in accordance with the Slovin formula calculation of 98.4 (rounded 98) or the respondents used were 98. The sampling technique in this study used Simple Random Sampling. Analysis of the research data using multiple linear regression which is processed using IBM SPSS Statistics to determine the factors that influence the use of accounting information. The results of this study indicate that the variables of business scale, education level and accounting knowledge have a positive effect on the use of accounting information on MSMEs in Banyuwangi Regency.
Co-Authors Abadi Sanosra Ach Syahfudrin Z Achmad Syahfrudin Zulkarnnaeni Aini Nurul Ana Bidayatul Maulida Ana Dwi Agustin Anugerah Riski Fardana Any Rumiyati Ningtias Arista Aprilia Arum Anggraini Ayu Dwi Nursida Carmanita Aisyah Pandanwangi Chintya Nur Isnaini S Dellailatul Nur Afifah Devi Lusiyana Diana Fatma Hidayah Didik Eko Dita Silfana Dewi DWI CAHYONO Ekasari, Novita Elida Eftitah Elok Fitriah Erike Fitriana Etika Dwi Novitasari Fiel Afroh, Ibna Kamilia Fifi Fironika Anggraini findy Indahmanisya Pujiharjo findy Fitriya, Elok Gardina Aulin Nuha Hermawan Wahyudi I Dewa Gede Aristana Wijaya Kesuma Ibna Kamelia F. A Ibna Kamelia F.A Iid Pua Wadjo Imroatus Sholikha Khoriatulla Hafifin Lovilian Rayi Arisanti Maharani, Astrid Martini G, Ni Nyoman Putu Mochamad Muzaki Moh. Halim Murwanti, Retno Ndaru Tutus Priyo Handoko Ni Nyoman Putu Martini G Nina Martiana Nina Martiana Nindi Nadia Yurisma Ninyoman Putu Martini Norita Citra Yuliarti, Norita Citra Nursaid Nursaid Nurul Noverina Nurul Qomariah Parsia Pungkaswati Probowulan, Diyah Rendy Mirwan Aspirandi Rizky Vernita Dwi Aprilyani Seno Sumowo Sri Ratna Dwi Lestari Suprapto Suprapto Suwarno Suwarno Suwarno Toni Herlambang Ubaidillah Perdana Putra Vinando Bintang Wahyu Saskia Istiqomah