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PERAN OPPORTUNITY ENTREPRENEUR DALAM PERTUMBUHAN EKONOMI Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

Not all entrepreneurs demonstrate the same kind of behaviors. An ‘opportunity’ entrepreneur starts a new business by exploiting an identifiable business opportunity and is expected to help develop the economy. On the other hand, a ‘necessity’ entrepreneur does so in order to survive over poverty and/or unemployment, and thus can hardly contribute much to the economic development. This paper to describes this types of entrepreneur.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5, No 2 (2014)
Publisher : STIE Totalwin Semarang

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Abstract

One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of acconting curiculum in developing students responsibility towards the financial statement’s users. We find that different ethics influence to perception the financial statement.
MODEL PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAGERIA Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 2 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

Performance is an important part of an organization, either a business or non business. To perform well, it is very dependent on the role of a manager. The present research seeks to investigate the effect of budget preparation participation on the managerial performance with job relevant information, job satisfaction and motivation as the intervening variables.
Pendugaan Parameter Model Produksi Constant Elasticity of Subtitutions (CES) dengan Metode Kuadrat Terkecil Nonlinear Kurniasari, Dian; Setiawan, Noferdis; Warsono, Warsono; Antonio, Yeftanus
Prosiding Seminar Nasional Teknoka Vol 2 (2017): Prosiding Seminar Nasional Teknoka ke - 2
Publisher : Fakultas Teknik, Universitas Muhammadiyah Prof. Dr. Hamka, Jakarta

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Abstract

Tujuan dari penelitian ini adalah memperoleh nilai dugaan dari model produksi Constant Elasticity Subtitutions (CES) secara intrinsik nonlinear. Model produksi CES didefinisikan dengan -. Metode kuadrat terkecil nonlinear digunakan untuk menduga model produksi CES. Persamaan yang diperoleh dengan metode kuadrat terkecil nonlinear tidak dapat diselesaikan secara analitik. Untuk menyelesaikan masalah tersebut digunakan metode iteratif Newton Raphson. Model produksi CES yang diperoleh dari hasil studi dengan menggunakan data adalah - . Simulasi yang dilakukan dengan metode ini menunjukan bias untuk masing-masing parameter adalah=-1.021, = -0.0054, = 0.0675 dan = 0.0955. Hasil tersebut menunjukan metode kuadrat terkecil nonlinear cekup baik untuk menduga parameter pada model produksi CES. 
PENGARUH PEMBERIAN EKSTRAK ETANOL DAUN KEMANGI (Ocimum basilicum L.) TERHADAP MOTILITAS SPERMATOZOA TIKUS PUTIH GALUR WISTAR JANTAN (Rattus norvegicus) YANG DIINDUKSI MONOSODIUM GLUTAMATE (MSG) Desi, Nur Husnina; Kurniasari, Dian; Romdhoni, Muhammad Fadhol; Maulana, Andi Muh.
Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga Vol 14, No 1 (2018): JUNI 2018
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.142 KB) | DOI: 10.22219/sm.Vol14.SMUMM1.6241

Abstract

Latar Belakang : MSG merupakan substansi kristal putih yang digunakan untuk meningkatkan rasa pada makanan. Pemberian MSG dosis tinggi meningkatkan kadar radikal bebas dalam tubuh yang menyebabkan penurunan motilitas spermatozoa. Kandungan flavonoid pada daun kemangi dapat menetralkan kadar radikal bebas sehingga mencegah penurunan motilitas spermatozoa. Penelitian ini bertujuan untuk mengetahui pengaruh pemberian ekstrak kemangi (Ocimum basilicum L.) dalam mencegah penurunan motilitas spermatozoa pada tikus putih jantan galur wistar yang diinduksi MSG.Metode : Penelitian Laboratory Experimental Post Test Group Only menggunakan 24 ekor tikus putih galur wistar jantan (Rattus norvegicus) yang dibagi menjadi 4 kelompok, terdiri dari kelompok I diberi MSG 1.600 mg/kgBB/hari, kelompok II diberi MSG 1.600 mg/kgBB/hari dan ekstrak etanol daun kemangi 150mg/kgBB/hari, kelompok III diberi MSG 1.600 mg/kgBB/hari dan ekstrak etanol daun kemangi 350 mg/kgBB/hari dan kelompok IV diberi MSG 1.600 mg/kgBB/hari dan ekstrak etanol daun kemangi 700 mg/kgBB/hari. Data dianalisis menggunakan One Way ANOVA dan post hoc LSDHasil : Rerata presentase motilitas spermatozoa pada kelompok I, II, III dan IV sebesar 21,88%; 48,17%; 53,72%; dan 63,05%. Hasil analisis One Way Anova menunjukan adanya perbedaan signifikan antar kelompok (p = 0,000). Uji post hoc LSD menunjukan kelompok II, III dan IV berbeda nyata dengan kelompok I (p=0,00). Pada kelompok II dan III juga ditemukan adanya perbedaan nyata dengan kelompok IV (p=0,04). Sedangkan kelompok III dengan kelompok II tidak terdapat perbedaan nyata (p=0,069).Kesimpulan : Ekstrak etanol daun kemangi (Ocimum basilicum L.) memberikan pengaruh dalam mencegah penurunan presentase motilitas spermatozoa tikus putih galur wistar jantan (Rattus norvegicus) yang diinduksi MSG. Kata kunci : motilitas spermatozoa, ekstrak etanol daun kemangi, monosodium glutamat (MSG)
ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN Kurniasari, Dian
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 (397.99 KB) | DOI: 10.36694/jimat.v6i2.100

Abstract

Analysis and Collection of Accounts Receivable Accounts ReceivableTurnover on Corporate Liquidity at CV.JI Semarang, this study aims todetermine the level of turnover and the collection of accounts receivableagainst the debtor that occurred in 2011, 2012 and 2013. Liquidity So thecompany can be found at any period of development.This research used tocollect financial statements consisting of the balance of the year 2011, 2012and 2013. Analytical tool used in this study is the accounts receivableturnover, collecting receivables and liquidity. Data collection techniques usedin the study were interviews with company directors and administrativestaff of one of the debtor company experienced problems in payment.The results of the analysis can be drawn that the company is less efficientin running their business. It can be seen that the development and collectionof accounts receivable turnover tends to decline during the years 2011, 2012,and 2013. This is due to the company's ability to manage its accountsreceivable less well and always has decreased and the increase from year toyear.From the analysis above it can be concluded that the company was notable to maintain stable liquidity (ability) in the company's financialmanagement. So in the last year of the study, in 2013 the companythreatened bankruptcy because of capital related to doubtful accounts is toohigh.
PENGARUH INDEPENDENSI AUDITOR KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 2 (2016): 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 (561.269 KB) | DOI: 10.36694/jimat.v7i2.122

Abstract

This study examines the direct influence of auditor independence,organizational commitment, and leadership style on auditor performance.Quality KAP performance is highly determined by the performance of theauditor, ideally in carrying out its profession, the auditor must also adhere tothe rules of professional ethics. Success and performance of a person in a fieldof work much determined by the level of competence, professionalism as wellas commitment to the field dilekinya. Sampling is determined by usingRandom Sampling method, so that using 33 respondents data Auditoryangworking in some KAP, The results show that the independence of auditors,Organizational commitment and leadership style have a positive andsignificant impact on auditor performance
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): 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 (430.48 KB) | DOI: 10.36694/jimat.v8i1.131

Abstract

One of the goals of accounting education in Indonesia is to introducethe students to the ethics and values of accounting profession. This researchfocused on the effectiveness of acconting curiculum in developing studentsresponsibility towards the financial statement’s users. We find that differentethics influence to perception the financial statement.
PENGARUH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP REPUTASI DAN KINERJA KEUANGAN PERUSAHAAN: Studi Empiris Pada Perusahaan Yang Terdaftar di Jakarta Islamic Indeks Tahun 2012 – 2014 Nisa, Fauzizah Nasyirotun; Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): 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 (837.153 KB) | DOI: 10.36694/jimat.v8i2.143

Abstract

The purpose of this research are to analyze the practice of social responsibility disclosure on companies listed in the Jakarta Islamic Index (JII) and to test the effect of disclosure of corporate social responsibility toprofitability ROA (ratio of return on assets) and ROE (ratio of return on equity) as well as the company's reputation measured from the stock price. This research are conducted using a sample of 39 go public companies that has been registered at the Jakarta Islamic Index (JII) using annual reports from 2012 to 2014. Methods of sample selection using purposive sampling. The analysis model is a simple regression. The results showed that the level of social responsibility disclosure of significant effect on ROA on firm, level of social responsibility disclosure a significant effect on ROE and the company's reputation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL DAN EKSTERNAL Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): 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 (567.799 KB) | DOI: 10.36694/jimat.v9i1.152

Abstract

This study examines ethical orientation, professional commitment, audit experience, job satisfaction and motivation on the quality of auditor work. The research data was obtained from internal and external auditorsin Semarang. Sampling was done by convenience sampling method, conducted in Hananta Budianto & Rekan KAP and two private companies namely Ernst & Young and Formula Land, and PT. Pertamina as BUMN. The auditor group examined included both internal and external auditors. The results show ethical orientation, professional commitment, audit experience, job satisfaction and motivation have a positive effect on thequality of auditor work. Auditor job satisfaction has the greatest influence on the quality of the Auditor's work. Auditor satisfaction can also increase if work can be completed on time, work-related compensation, and a supportive work environment. The results of this study can motivate interested parties to be able to give awards for certain achievements and opportunities for a better career as an auditor professionalism.