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PENERAPAN AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MEDIASI PENGARUH PERSEPSI DAN PENGETAHUAN PELAKU USAHA KECIL DAN MENENGAH (UKM) TERHADAP KINERJA UKM Surenggono .; Siti Djamilah
UNEJ e-Proceeding Dinamika Global: Rebranding Keunggulan Kompetitif Berbasis Kearifan Lokal
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

This study aims to analyze the causes and effects of the implementation of management accounting. The cause of the lack of implementation of management accounting allegedly because of the low perception and knowledge of small and medium enterprises. The study also examined the effect of the application of accounting management on the performance of SMEs. This study’s population is managers or owners of SMEs in Surabaya. The sampling technique is random. The analysis technique used to test the hypothesis is structural equation modeling.  The results of a due diligence questionnaire showed a valid and reliable. The results showed perceptions and experiences of SMEs using accounting information significantly influence the application of accounting manajamen, while accounting knowledge no significant effect on the application of management accounting. The results also showed that the application of management accounting significant effect on the performance of Small and Medium Enterprises.
The Role of Job Characteristics, Empowerment and Promotion for Job Satisfaction Siti Djamilah; Surenggono Surenggono
Kontigensi : Jurnal Ilmiah Manajemen Vol 9 No 2 (2021): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v9i2.191

Abstract

Job satisfaction is important because it can form an atmosphere of togetherness, a healthy organizational climate and high morale. Thus the goals of an organization can be achieved. To create job satisfaction, it is necessary to design a job using a job characteristics model called the job characteristics theory. In addition, empowerment and promotion are needed. This study aimed to examine the effect of job characteristics, empowerment, and promotion on job satisfaction. The sample of this research is students who are already working, employees and lecturers of the Faculty of Economics and Business, Universitas Wijaya Kusuma Surabaya, with the following criteria: at least they have worked in the same place for two years. The sample size is 109 people. The analysis technique used is multiple linear regression. Before testing the hypothesis, the validity and reliability tests are first carried out. The results of the validity and reliability test show valid and reliable results. The results of hypothesis testing indicate that job characteristics and job promotions have a significant effect on job satisfaction, while empowerment has no significant effect on job satisfaction. Therefore, companies/agencies need to improve job characteristics through intensive and varied training so that employee skills vary and provide fair and open promotions. To increase empowerment, it is necessary to give responsibility and authority to workers to make decisions. The results of the validity and reliability test show valid and reliable results.
Corporate Social Responsibility Sebagai Variabel Pemediasi Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Siti Djamilah; Surenggono Surenggono
AKRUAL: JURNAL AKUNTANSI Vol 9 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p41-53

Abstract

AbstractThe purpose of this study is to examine the indirect effect of good corporate governance on financial performance through corporate social responsibility. The sampling technique uses purposive sampling based on the criteria: the bank is listed on the Indonesia Stock Exchange (IDX), publishes the annual report and financial report for the period 2010-2014 and didnt any losses. The independent variables are good corporate governance in the form of public ownership, institutional ownership and board size. The mediating variable is corporate social responsibility. The dependent variable is the financial performance in the form of return on asset and return on equity. Analytical technique used structural equation modeling. Of the 31 banks listed on the IDX 2010-2014, there are 29 banks eligible for sampling. The results showed that good corporate governance has a positive and significant impact on corporate social responsibility and corporate social responsibility has a positive and significant impact on financial performance.AbstrakTujuan penelitian ini adalah untuk menguji pengaruh tidak langsung good corporate governance terhadap kinerja keuangan melalui corporate social responsibility. Teknik sampling menggunakan purposive sampling berdasarkan pada kriteria: bank terdaftar di Bursa Efek Indonesia (BEI), menerbitkan laporan tahunan dan laporan keuangan periode 2010-2014 dan tidak mengalami kerugian. Variabel bebas penelitian ini adalah good corporate governance yang berupa kepemilikan publik, kepemilikan institusional dan ukuran dewan komisaris. Variabel pemediasi adalah corporate social responsibility. Variabel terikat adalah kinerja keuangan yang berupa return on equity dan return on asset. Teknik analisis yang digunakan adalah structural equation modelling. Dari 31 bank yang terdaftar di BEI tahun 2010-2014, ada 29 bank yang memenuhi syarat untuk dijadikan sampel. Dengan demikian jumlah amatan sebanyak 145 amatan. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan pada corporate social responsibility dan corporate social responsibility berpengaruh positif dan signifikan terhadap return on equity dan return on asset.
Pendampingan Komunikasi Bisnis yang Efektif untuk Meningkatkan Kualitas Layanan Prima Usaha Kecil Menengah Pada Saat Pandemi Covid 19 Siti Djamilah; Atty Erdiana; Surenggono Surenggono
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23450

Abstract

Pandemi covid-19 berdampak pada hampir semua sektor kehidupan, termasuk Usaha Kecil Menengah (UKM). Oleh karena itu, UKM  perlu menyesuaikan  cara bisnisnya termasuk dalam komunikasi bisnisnya. Tujuan  kegiatan pengabdian kepada masyarakat ini adalah membantu pengusaha yang tergabung dalam Asosiasi Usaha Kecil Menengah Amangtiwi Malang untuk menerapkan komunikasi bisnis yang efektif untuk UKM supaya UKM dapat memberikan kualitas layanan prima. Dalam komunikasi bisnis yang efektid dikenal perspektif You view pointt yang artinya dalam berkomunikasi mesti mengutamakan penerima pesan (receiver). Dengan demikian UKM dalam berkomunikasi, baik lewat tatap muka maupun lewat media tertentu harus memperhatikan atau mengutamakan kebutuhan konsumen atau calon konsumen. Hal tersebut membuat konsumen atau calon konsumen mendapatkan perhatian dari UKM dan secara tidak langsung merasa mendapatlan kualitas layanan yang prima dari UKM. Tahapan pendampingan pengabdian masyarakat dimulai dari pemberian materi tentang jenis komunikasi bisnis, komunikasi bisnis efektif dan kualitas layanan prima. Setelah pemberian materi, pada pertemuan-pertemuan selanjutnya dilakukan evaluasi kegiatan pengabdian pada masyarakat misalnya berupa pendampingan pembuatan iklan dan bentuk-bentuk promosi yang lainnya.
DAMPAK GENDER PADA KARIR: KAJIAN KARIR PLATEAU DAN STRATEGI KARIR Siti Djamilah
Media Mahardhika Vol. 19 No. 2 (2021): January 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i2.255

Abstract

This study examined plateau career differences and career strategies between men and women. In addition, this study examines the influence of plateau promotion rules. The research sample was employees in the administration of manufacturing companies in Surabaya and Sidoarjo. Of the 200 questionnaires distributed to employees, who returned 188 questionnaires and only 173 questionnaires that could be used. The next step, the researchers tested the validity and reliability of variables: plateau careers, career strategies and the rule of promotion. Test results show valid and reliable results. Analysis techniques using independent sample t test. In addition, this study uses simple regression analysis techniques to test the effect of the promotion rules on plateau careers. The results of the independent t-test showed that the plateau career between male and female employees was not different. But career strategies between men and women are different. In addition, the results of simple regression indicate that the influence of the promotion rules on plateau careers was supported.
Solusi Peningkatan Minat Wirausaha Dan Pengurangan Hambatan Minat Wirausaha Mahasiswa Nimas Ayu Aang Uung Lestari; Siti Djamilah
PRAGMATIS Vol 1, No 1 (2020): March
Publisher : Faculty of Economic and Business Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/pragmatis.v1i1.1051

Abstract

The interest in entrepreneurship in Indonesia itself is still relatively low. This was evidenced by President Joko Widodo's conversation with members of the Indonesian HIPMI at the independent Palace, Jakarta, Thursday (5/4/2018). The president said that an average of 14% of the population of developed countries are entrepreneurs. "Almost every developed country, the standard has (population) entrepreneurs above 14%, while we still have 3.1%. This means that it needs acceleration. "So this needs to be followed up that there needs to be an increase in entrepreneurial actors in carrying out entrepreneurial activities. So, for this problems I need to submit this activity named Mawiha Wituwa (Mahasiswa Berwirausaha, Wirausaha untuk Mahasiswa ) in english called Student Entrepreneurship, Entrepreneur for Student. Mawiha Wituwa activities consist of learning soft skills and hard skills. In here Mawiha Wituwa wants to encourage students who are not interested in entrepreneurship by providing early education at the Faculty of Economics and Business. . This activity will give spirits for students in creating and innovating and motivating themselves to always excel in entrepreneurial activities