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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Jurnal Dinamika Akuntansi Bisma : Business and Management Journal Jurnal Pengabdian Bukit Pengharapan
Ifah Lathifah
Staf Pengajar Fakultas Ekonomi Sekolah Tinggi Ilmu Ekonomi AUB Surakarta Jln. Mr. Sartono No. 97 Surakata, Jawa Tengah, Indonesia
Economics, Econometrics & Finance Social Sciences Other

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SISTEM PENGENDALIAN MANAJEMEN DAN TUJUAN PERUSAHAAN (SEBUAH TINJAUAN TEORI KONTINJENSI) Lathifah, Ifah
Jurnal Dinamika Akuntansi Vol 6, No 1 (2014): March 2014
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v6i1.3245

Abstract

Tulisan ini bertujuan untuk menjelaskan hubungan antara teori kontinjensi dengan sistem pengendalian manajemen. Berdasarkan pengembangan dan isi teori ini memiliki argumen bahwa teori kontingensi mengandalkan materi dicey dan dengan sedikit model menafsirkan. Sistem akuntansi manajemen tergantung pada faktor situasional yang ada di masing-masing situasi. Dalam penelitian akuntansi manajemen, pendekatan kontingensi diperlukan untuk mengevaluasi faktor-faktor kondisional yang menyebabkan sistem pengendalian manajemen lebih efektif. Hubungan yang lebih baik antara sistem pengendalian dengan antisipasi variabel kontinjensi akan meningkatkan kinerja organisasi. Pendekatan kontinjensi menjadi tema utama dalam penelitian tentang sistem pengendalian manajemen dimasa mendatang. Para peneliti telah memberikan kontribusi positif terhadap popularitas dan penerapan sistem pengendalian manajemen. The paper aims to explain relationship between theory of contingency with management control system. Based on the theories, it is argued that theory of contingency relied on dicey matter and offered interpretation model. Management accounting system depends on existing situational factors. In the researche of accounting management, approach of contingency is needed to evaluate conditional factors causing management control system more effective. Better relationship between control system with variable of anticipated contingency will improve organizational performance. Approaches of contingency become prior theme in researches related to system of control management. The researches have provided positive contribution to the application of management control system and its popularity.
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN PENYALURAN KREDIT TERHADAP RETURN ON ASSET (ROA) DENGAN NET INTEREST MARGIN (NIM) SEBAGAI VARIABEL INTERVENING (Studi Pada Bank Umum Yang Terdaftar Di BEI Periode Tahun 2012-2016) Hayati, Nunuk Nur; Lathifah, Ifah; Kusdiasmo, Bambang
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Publisher : STIE AUB Surakarta

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

Abstract

The purpose of this study is to know, test and analyze that the CAR and Distribution of Credit affect the ROA with intervening variable NIM.The scope of research used is Commercial Banks in Indonesia listed on the BEI period 2012-2016. The number of samples in this study amounted to 9 Commercial Banks in Indonesia period 2012-2016. The analysis results show that (1) CAR has positive but not significant effect on NIM. (2) Lending has positive but not significant effect on NIM. (3) CAR has negative but not significant effect on ROA. (4) Lending has a positive and significant impact on ROA. (5) NIM has a positive and significant effect on ROA. (7) Together (simultaneously) the CAR, Credit and NIM have a significant effect on ROA. (8) The indirect effect of CAR on ROA through NIM is higher than through the direct effect of CAR on ROA. (9) Direct influence The channeling of credit to ROA is higher than through the indirect effect of Lending on ROA through NIM. (10) The most dominant influence is direct influence, because the value of direct influence through higher than the indirect effect (intervening). (11) Based on the calculation of the coefficient of determination (R2) of 0.515 this means that the ROA can be explained by the variable CAR, Lending and NIM of 51.5% and the remaining 48.5% described other variables outside the research model for example DPK, LDR and BOPO.Keywords: CAR, LENDING, NIM, ROA.
Peningkatan Motivasi Kerja dan Kinerja Pegawai Melalui Peran Kepemimpinan, Kompetensi dan Disiplin Kerja pada Kecamatan Kartasura Lathifah, Ifah; Yuniastuti, Fitri
BISMA : Business and Management Journal Vol. 1 No. 01 (2023): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v1i01.83

Abstract

The aim is to find out, test and analyze the role of leadership, competence and work discipline on work motivation and performance of Kartasura District employees. Data collection methods are observation and questionnaires. Census sampling technique as many as 39 respondents. Data analysis includes instrument testing, linearity testing, hypothesis testing, and path analysis. The results of the study prove that work discipline has a significant impact on work motivation, but leadership and competence have an insignificant impact; leadership and competence have a significant impact on performance but work discipline and work motivation have an insignificant impact. The F test proves that leadership, competence, work discipline and work motivation have a significant impact on performance. Total R2 test = 0.852, performance is explained by leadership, competence, work discipline, and work motivation = 85.2% and the remaining 14.8% is explained by other factors. Path analysis proves that the direct path of competence is the most dominant and effective path in increasing performance. Work motivation is not an intervening variable, because it is less effective in mediating the relationship between leadership, competence and work discipline with performance.
Peran Kepuasan Kerja Dalam Mengoptimalisasikan Kinerja Dari Aspek Kepemimpinan, Motivasi Dan Disiplin Kerja Karyawan PT. BPR Sabar Artha Prima Lathifah, Ifah; Purnomo, Han
ProBank Vol 9, No 1 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v9i1.1747

Abstract

Maksud dilakukannya riset ini agar mendapati, menguji, juga menganalisis dampak dari variabel: kepemimpinan, motivasi, disiplin kerja ke variabel kinerja dari karyawan PT. BPR Sabar Artha Prima dengan kepuasan kerja sebagai variabel intervening. Prosedur dari pengambilan data dengan penyebaran angket. Teknik penentuan sampel adalah dengan teknik sensus yang berjumlah 55 responden karyawan pada PT. BPR Sabar Artha Prima. Penjabaran data yang digunakan yaitu analisa jalur, uji t, uji F, dan R² total. Hasil dari riset adalah variabel Kepemimpinan secara sebagian punya pengaruh  negatif dan tidak bermakna ke variabel Kepuasan Kerja; variabel Motivasi punya pengaruh positif dan tidak bermakna ke variabel Kepuasan Kerja, pengaruh variabel Disiplin Kerja positif dan bermakna ke variabel Kepuasan Kerja. Sedangkan pengaruh positif variabel Kepemimpinan, Motivasi, Disiplin Kerja dan Kepuasan Kerja secara sebagian dan tidak bermakna ke variabel Kinerja Karyawan. Hasil uji F memperlihatkan pengaruh variabel Kepemimpinan, Motivasi, dan Disiplin Kerja, secara bersama-sama positif dan bermakna ke variabel Kepuasan Kerja. Nilai R² total adalah 0,699 bermakna variabel Kinerja Karyawan oleh variabel Kepemimpinan, Motivasi, Disiplin Kerja dan Kepuasan Kerja dijelaskan sebagai variabel perantara adalah 69,9% dan sisa 30,1% dijelaskan oleh variabel selain riset ini. Penjabaran jalur menunjukkan jalur langsung dari variabel Motivasi ke variabel Kinerja Karyawan adalah jalur yang paling dominan dibanding dengan jalur lainnya, oleh karena itu jalur ini menjadi prioritas kebijakan untuk peningkatan Kinerja Karyawan.
WORKSHOP PENINGKATAN KAPASITAS PENGURUS KELOMPOK DEBITUR/PENERIMA MANFAAT UPK – PDB DAPM Kec. KALIJAMBE, SRAGEN T.D.K.W, Yuniatin; .Khoiruman, Muh; Fathonah, Siti; Wariati, Ambar; Lathifah, Ifah; Pamungkas, Anton Respati
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.395

Abstract

Sragen district has 18 Activity Management Units (UPK) of PDB in 18 districts with the highest fund value in Kalijambe. In 2023 there was a delay/failure to pay because the turnover of funds had not been used for business development and only for consumer activities, as well as loan funds were not used to add capital. Fund management is still done manually and the managers has no knowledge of financial management/ accounting records. The activity held in September 2023 with 31 participants head and treasurer of SPP Beneficiaries in the village of Wonorejo, Kalijambe. Data collection through interviews, observations and documentation. Activity methods with workshop and training. The activity aims to improve the capacity of managers of Benefits by providing workshop/training of loan management techniques, how to conduct business activities and policies, ways to organize and organize business organization, as well as how to use simple accounting for activities so as to minimize the possibility of failure to pay/default.
Co-Authors .Khoiruman, Muh Hayati, Nunuk Nur Kusdiasmo, Bambang Lilis Sulistyani Pamungkas, Anton Respati Purnomo, Han Siti Fathonah T.D.K.W, Yuniatin Wariati, Ambar Yuniastuti, Fitri