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PENERAPAN AUDIT MANAJEMEN REKRUTMEN DAN SELEKSI SDM DI P.T. MAINDO INTERBUMI MENURUT PANDANGAN KRISTIANI Susanto, Hana Debora Victoria; Hellena Putri Pramestika; Nany, Magdalena; Yahya Agung Kuntadi; Magdalena Elly Kurniawati
TONGKONAN: JURNAL PENGABDIAN MASYARAKAT Vol 3 No 2 (2024): Tongkonan: Jurnal Pengabdian Masyarakat
Publisher : FKIP UKI TORAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/27a7r287

Abstract

P.T. Maindo Interbumi's commitment to excellence is evident in everything it does, from its state-of-the-art production facilities to its knowledgeable and professional staff. The recruitment and selection process of human resources is a very important stage in an effort to obtain employees who have high productivity and commitment in achieving company goals. Therefore, it is necessary to conduct a management audit of the recruitment and selectionfunction of employees. The data collection techniques used are interviews and observations. Meanwhile, the analysis of management audit elements used identifies conditions, criteria, causes and consequences. To ensure that recruitment runs effectively, companies need to consider the diversity of recruitment channels, suitability for the position required, and cultural suitability and the company's long term needs. Overall, it is important for companies to compare selection costs with similar practices in other companies in order to manage recruitment budgets more efficiently, stay competitivein the labor market and ensure that the costs incurred are proportional to the results
PENERAPAN AUDIT MANAJEMEN REKRUTMEN DAN KEPUASAN KERJA SDM WARUNG SEMBAKO MADURA RESTU BUNDA SUKOHARJO Nany, Magdalena; Sari, Riski Nadila; Kurnia Sari, Lintang Ayu; Subroto, Asto Sunu
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i1.3182

Abstract

Madura Restu Bunda Grocery Shop (WSMRB) competes closely with several similar stores around the University of Muhammadiyah Surakarta campus. The type of merchandise that is similar to competitors causes competition to shift to service that is closely related to the store's human resources. WSMRB has never conducted a human resource management audit. The data collection techniques used are interviews and observations. Meanwhile, the analysis of management audit elements used identifies conditions, criteria, causes and consequences. Stores should start planning and managing the recruitment process in a more professional, transparent, and structured manner, based on fair and transparent principles, which take into account the qualifications and abilities of potential employees, not just social relationships or personal networks.  With specific and measurable job satisfaction indicators, stores can be more effective in identifying problems, planning improvements, and creating a a positive work environment that can increase employee productivity and retention.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Nany, Magdalena; Santosa, Nina Noviyanti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 3 (2021): Akuntansi Dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

More clients needed more public accountant’s services. Public accountant firms will compete each other to get clients. Clients switched their public accountant for various reasons. The objective of this research was to give empirical evidence about the effects of management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership on auditor switching both partially and simultaneously. Financial statements data of company listed in Indonesia Stock Exchange were analyzed by logistic regression. The results show that audit opinion, client’s size, public accountant’s size and public ownership partially have significant effect on auditor switching. On the other hand, management changes, financial distress and ROA changes partially do not have significant effect on auditor switching. The result also show that management changes, audit opinion, financial distress, ROA changes, client’s size, public accountant’s size and public ownership simultaneously have significant effect on auditor switching.
EVALUASI GERAKAN MORAL BERSIH DALAM IMPLEMENTASI GCG di KEDAI MIE AYAM YUMIE SOLO MENURUT PANDANGAN KRISTIANI Puspitasari, Laura Dwi; Adristi, Erastus Christa; Nany, Magdalena; Rumekso, Ayub Widhi; Tjahjono, Pramadi; Nany, MMagdalena
TONGKONAN: JURNAL PENGABDIAN MASYARAKAT Vol 3 No 2 (2024): Tongkonan: Jurnal Pengabdian Masyarakat
Publisher : FKIP UKI TORAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/jx97q320

Abstract

Good governance is one of the keys to a company's success to grow in the long term. One of the first steps that can be taken by companies in implementing Good Corporate Governance (GCG) is through the Clean, Transparent and Professional (BTP) Moral Movement. As a newly established business, the manager of the YuMie chicken noodle shop needs to get used to the implementation of a clean moral movement that contains the values of integrity, credibility, honesty and anti-corruption. The data collection techniques used were interviews and observations. Shop managers have shown their seriousness and commitment in implementing the clean moral movement, although there is no formal safe and confidential channel for employees to report dishonesty or ethical violations, does not have a clear written policy on the prohibition of corruption, collusion and nepotism, nor does it have an effective formal oversight system to detect and prevent corrupt practices, collusion and nepotism. The absence of a formal policy results in a less structured decision making process and does not always involve all stakeholders.
EVALUASI GERAKAN MORAL BERSIH DALAM IMPLEMENTASI GCG DI KEDAI ES KRIM AICE MASJID ZAYED SOLO Nany, Magdalena; Yonivianta, Samuel Jordan; Tobu, Oktapianus Geofani Bulu Bepa; Subroto, Asto Sunu; Kuntadi, Yahya Agung
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i2.3572

Abstract

Effective governance is fundamental to a company's long-term success and growth. A crucial initial step for companies is to establish a clear organizational structure in implementing Good Corporate Governance (GCG) is through the Clean, Transparent, and Professional (BTP) Moral Movement. As a newly established franchise business, the manager of the Aice Masjid Zayed Solo ice cream shop needs to get used to the implementation of a clean moral movement that contains the values of integrity, credibility, honesty and anti-corruption. The data were gathered through interviews and observations. Store managers have shown a high commitment to implementing the clean moral movement, although there has been no regular training on ethics and integrity for employees and there has been no clear written policy on the prohibition of corruption, collusion, and nepotism
Studi Komparasi Pengetahuan Keuangan, Love of Money Dan Pengelolaan Keuangan Mahasiswa Bekerja Dan Tidak Bekerja Dananti, Kristyana; Nany, Magdalena; Tabita, Aksave
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.501

Abstract

Sebagian besar mahasiswa pada saat kuliah adalah saat pertama mereka mengelola keuangan mereka sendiri tanpa adanya pengawasan dari orangtua. Pengalaman bekerja memiliki pengaruh terhadap literasi keuangan mahasiswa. Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris tentang ada tidaknya perbedaan dalam pengetahuan keuangan, love of money dan pengelolaan keuangan mahasiswa yang belum dan sudah pernah bekerja. Sebanyak 150 orang mahasiswa di kota Surakarta menjadi responden penelitian ini. Data yang terkumpul dianalisis dengan menggunakan Mann Whitney U Test pada tingkat signifikansi sebesar 5%. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengelolaan keuangan pribadi antara mahasiswa yang belum dan yang sudah pernah bekerja. Namun tidak ada perbedaan pengetahuan keuangan dan love of money antara mahasiswa yang belum dan yang sudah pernah bekerja.
Does Balancing Fund Affect Economic Growth and Poverty Level in Central Java? Nany, Magdalena; Suryarini, Trisni
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5078

Abstract

AbstractFiscal federalism copes with the division of governmental function and financial relations among levels of authorities. The objective of this research was to give empirical evidence about the effects of Local Own-Source Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Expenditure (BD) on economic growth and poverty level. The data of this study were sourced from secondary data. The data collection method used was mechanical observation technique. Panel data from 35 districts and municipalities in Central Java province throughout 2009-2018 were analyzed by multiple regression analysis. This study concludes that balancing funds have an affect on increasing economic growth (except DBH) and reducing poverty levels even though not as effective as PAD. In contrast, local expenditure does not have an affect on increasing economic growth and reducing poverty levels. This study supports the fiscal federalism theory, that the allocation of sources can be accomplished effectively by states and local governments. Balancing funds have an affect on increasing economic growth and decreasing poverty levels.Keywords: Growth; Local expenditure; Local revenue; Poverty Abstrak Federalisme fiskal berkaitan dengan pembagian fungsi pemerintahan dan hubungan keuangan di antara tingkat-tingkat pemerintahan. Studi ini bertujuan untuk memperoleh bukti empiris tentang dampak Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Belanja Daerah (BD). pada pertumbuhan ekonomi dan tingkat kemiskinan. Data penelitian ini bersumber dari data sekunder yang berasal dari Biro Pusat Statitstik Provinsi Jawa Tengah. Teknik pengumpulan data yang digunakan adalah teknik observasi mekanik. Data panel dari 35 kabupaten dan kota di Provinsi Jawa Tengah sepanjang tahun 2009-2018 dianalisis dengan analisis regresi berganda. Studi ini menyimpulkan bahwa dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi (kecuali DBH) dan penurunan tingkat kemiskinan meskipun tidak seefektif PAD. Sebaliknya, belanja daerah tidak berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskinan. Studi ini mendukung teori federalisme fiskal, bahwa alokasi sumber dapat dilakukan secara efektif oleh pemerintah pusat dan pemerintah daerah. Dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskina.Katakunci: Belanja daerah; Kemiskinan; Pendapatan daerah; Pertumbuhan
STRATEGI PEMASARAN GRUP LUWES DI KARESIDENAN SURAKARTA Nugroho, Basuki; Nany, Magdalena
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4589-4601

Abstract

Tujuan penelitian adalah untuk mengembangkan strategi pemasaran yang dapat diterapkan bagi Luwes Grup. Berdasarkan pada hasil analisis SWOT, Luwes Grup memiliki kekuatan (loyalitas pelanggan, citra produk, variasi produk, pelayanan konsumen, lokasi perusahaan) dan peluang (pertumbuhan pasar, perubahan selera konsumen, fluktuasi mata uang asing, brand image produk yang sangat baik, permintaan relatif tinggi) yang besar, sedangkan kelemahan (kemampuan manajerial, pengembangan SDM) dan ancaman (pesaing baru, ukuran pasar) yang rendah. Hal ini berarti Luwes Grup memiliki peluang bisnis yang cukup prospektif. Berdasarkan pada hasil matrik daya tarik industri, nilai tertimbang bagi variabel internal (loyalitas pelanggan, citra produk, variasi produk, pelayanan konsumen, lokasi perusahaan, kemampuan manajerial, pengembangan SDM, kebijakan harga, saluran distribusi) terletak pada sumbu  vertikal tinggi dan nilai tertimbang bagi indikator variabel eksternalnya (pertumbuhan pasar, daya beli konsumen, ukuran pasar, perkembangan teknologi, persaingan harga dan promosi, pesaing baru, perubahan selera konsumen, barometer perekonomian) juga terletak pada sumbu harisontal tinggi, sehingga posisinya tinggi. Dengan menggunakan matriks SWOT dan matrik MDTI, alternatif strategi yang diusulkan yaitu strategi konsentrasi dan strategi perluasan pasar.
Perancangan Aplikasi Akuntansi Sederhana Berbasis Microsoft Excell Di Bahtera Perfumery Solo Nany, Magdalena; Aggresia Natasa Lede; Yuningsi Septiani Amma; Endang Satyawati
Devotion: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Oktober
Publisher : Institut Agama Kristen Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52960/dev.v4i1.757

Abstract

Bahtera Perfumery is a Solo-based perfume brand that offers a wide variety of scents to represent individual personalities. An inventory system has a significant impact on an agency or company. A system that can effectively manage inventory data is needed. With the increasing number of perfume variants and the opening of numerous outlets, Bahtera Perfumery began to feel the need for a simple accounting application that could be used to record incoming and outgoing inventory, sales, and profits in real time. The system was designed for Bahtera Perfumery Solo. The data collection techniques used included observation, interviews, and documentation. The existence of a simple Microsoft Excel-based accounting application that can display daily information on the number of items received, the number of items sold, total sales, cost of goods sold, gross profit, and ending stock value has temporarily met the owner's expectations for financial information for each outlet in the mall. Training is needed to ensure the application can be used immediately. Continued development of the accounting application is needed to ensure it remains relevant to the owner's financial information needs
EVALUASI GERAKAN MORAL BERSIH DALAM IMPLEMENTASI GCG DI MIXUE BANYUANYAR SOLO Nany, Magdalena; Wahyudi, Sabda; Akyuwen, Roberto; Sakti Labeti, Uri Christian
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 1 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v7i1.5941

Abstract

Tata kelola yang baik merupakan salah satu kunci sukses usaha untuk tumbuh dalam jangka panjang. Salah satu langkah awal yang dapat dilakukan oleh pengelola usaha dalam menerapkan Good Corporate Governance (GCG), adalah melalui Gerakan Moral Bersih Transparan dan Profesional (BTP). Sebagai usaha franchise yang baru beroperasi selama 2 tahun, pengelola Mixue Banyuanyar Solo perlu sekali menegakkan penerapan gerakan moral bersih yang mengandung nilai integritas, kredibilitas, kejujuran dan anti korupsi. Teknik pengumpulan data yang digunakan adalah wawancara dan observasi. Meski tidak ada kebijakan etika tertulis khusus di level gerai (seperti Banyuanyar Solo), outlet ini tetap menegakkan etika dan integritas melalui kepatuhan pada SOP pusat, audit dan kontrol rutin. Mixue Banyuanyar Solo belum memiliki kebijakan tertulis lokal yang jelas tentang larangan korupsi, kolusi, dan nepotisme, namun memiliki mekanisme pengawasan yang efektif secara operasional. Teknologi pengawasan digital secanggih apa pun tetap memiliki kelemahan dan keterbatasan. Oleh karena itu, karyawan dan franchisee yang berintegritas serta berperilaku bersih merupakan pilar utama yang akan menopang keberhasilan Mixue di masa depan