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Pengaruh Partisipasi Anggaran Dan Motivasi Terhadap Kinerja Karyawan Putra, Aprilian; Sudradjat, Sudradjat; Sastra, Heri; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1265

Abstract

Partisipasi penyusunan anggaran dan motivasi adalah faktor yang memiliki pengaruh pada kinerja karyawan. Pendekatan yang dipilih oleh peneliti adalah pendekatan kuantitatif studi kasus. Penelitian ini bermaksud untuk mengetahui pengaruh partisipasi anggaran dan motivasi pada kinerja karyawan BPJS Ketenagakerjaan. Teknik dalam pengambilan data dengan cara mem-blasting kuesioner melalui email kepada populasi yakni seluruh Kepala Bidang dan Asisten Deputi di seluruh unit kerja yang berjumlah 615 orang . Alat analisis data yang digunakan pada penelitian ini adalah analisis liner berganda. Hasil Penelitian menunjukkan bahwa (1) Partisipasi anggaran berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Sehingga karyawan yang diikutkan dan di partisipasikan dalam penyusunan anggaran, mempengaruhi kinerja karyawan. (2) Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Atasan dan atau rekan yang memberikan motivasi kepada karyawan merupakan pendorong peningkatan kinerja karyawan. (3) Partisipasi anggaran dan Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Dengan adanya pengaruh pastisipasi anggaran dan juga motivasi akan meningkatkan kinerja karyawan secara signifikan.
ANALISIS PENGARUH USIA, JUMLAH PINJAMAN, PENGALAMAN USAHA DAN OMZET USAHA TERHADAP KELANCARAN ANGSURAN PEMBIAYAAN ULTRA MIKRO (UMi) Andrianto, Toni; Nurjanah, Yayuk
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1656

Abstract

The purpose of this research is to develop a predictive model for the probability of default from Ultra Micro financing customers (UMi) which was initiated by the Government Investment Agency of the Ministry of Finance of the Republic of Indonesia in 2017. The analytical method uses Logistics Regression (Logit) as binary logit by sampling observational data. in 2021 by purposive sampling as many as 398 debtors consisting of 46 defaulted debtors and 352 current debtors. The dependent variable uses binary data with dummy "0" for defaulted debtors, while the dummy data "1" for current debtors and the Independent variable uses a gross revenue, education level, financing plafond provided, business experience and age of the debtor. This study reveals that only the education level and age of the debtor have a significant effect on the probability of non-performing loans to ultra micro customers.
Pengaruh Financial Technology Terhadap Pendapatan UKM di Bogor Nurjanah, Yayuk; Dewi, Kusuma
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1657

Abstract

Financial technology (fintech) is an innovation in the field of financial services which is a service to access financial resources easily and quickly. Business actors can use fintech as a tool to help finance capital, digital payment services and financial management. Local business or UKM currently have difficulties in terms of digital payment services and financial arrangements with fintech being able to overcome this. The role of fintech is not only limited to commercial capital financing but can also expand to various aspects such as digital payment services and financial management. This study aims to determine the effect of financial technology proxied by digital payments and financial management on income. The method of analysis used multiple linear regression. The sample in this study were 124 UKM in Bogor. This study reveals that digital payments and financial management have a positive and significant effect on income.
Analysis Of The Use Of Return On Asset, Return On Equity, And Economic Value Added In Assessing Company Financial Performance Nurjanah, Yayuk; Prasetyo, Disva Margaretha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i2.2055

Abstract

The purpose of this study was to determine the financial performance of PT Unilever Indonesia Tbk., PT Gudang Garam Tbk., and PT Bank Central Asia Tbk. in 2019, 2020 and 2021 using ROA, ROE and EVA analysis. The results of this study indicate that PT Unilever's financial performance in terms of ROA, ROE, and EVA shows unfavorable results. This is because PT Unilever's ROA, ROE, and EVA tend to decrease from year to year. This decline was mainly due to decreasing profits during the Covid-19 pandemic in 2020 and PT Unilever has not been able to fully recover from the decline during this pandemic. The overall financial performance of PT Gudang Garam is not good because most of PT Gudang Garam's ROA, ROE, and EVA values ​​show a decline. However, PT Gudang Garam is trying to improve its performance in 2021, one of which is by reducing its capital costs. Then, PT Bank Central Asia's financial performance showed good results because ROA, ROE, and EVA managed to increase in 2021 after experiencing a slight decline in 2020. In addition, PT Bank Central Asia's total equity and total assets also increased from 2019 until 2021 which may indicate that the financial condition of PT Bank Central Asia is in a fairly stable position Keywords : ROA, ROE, EVA
Pengaruh Mobile Banking Dan Automatic Teller Machine Terhadap Kepuasan Nasabah: Studi Kasus PT Bank Central Asia Bogor Hasanah, Lulu; Listari, Sinta; Efrianti, Desi; Nurjanah, Yayuk
Jurnal Informatika Kesatuan Vol. 3 No. 2 (2023): JIKES Edisi September 2023
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v3i2.1791

Abstract

Mobile banking and Automatic Teller Machine (ATM) services are facilities that the banking industry in Indonesia continues to improve to make it easier for customers to transact so that customer satisfaction can be achieved. In the current era of digital banking, all banks in Indonesia continue to compete to provide the best digital services. This study aims to determine the effect of mobile banking and ATM (Automatic Teller Machine) at Bank Central Asia and to find out Bank Central Asia has a significant role in customer satisfaction of Bank Central Asia. The research methodology used is a quantitative approach. The sample used is the customers of Bank Central Asia Bogor City as many as 100 respondents. The results of the research conducted indicate that mobile banking and ATM (Automatic Teller Machine) have an effect on customer satisfaction. The significant level of mobile banking is obtained by the Sig value of 0.001. The Sig value is smaller than 0.001 (0.001 < 0.05) with a percentage of 0.330 or 33%. And compare the value of t count > t table (3,061 > 1,984). The significant level of ATM (Automatic Teller Machine) is 0.015. The Sig value is smaller than 0.015 (0.000 < 0.05) with a percentage of 0.524 or 52.4%. And with t count of 5.712. So that t count > t table (5.712 > 1.984). Mobile banking and ATM (Automatic Teller Machine) services together have a significant effect on customer satisfaction, namely, Ftable at the 5% confidence level (a = 0.05) with a significant value of 0.000 (0.000 <0.05), and the F value table of 3.09 Fcount of 87.765. So that Fcount > Ftable (87.765 > 3.09). Keywords: Mobile Banking, Automatic Teller Machine (ATM), Customer Satisfaction.
Penerapan Profesionalisme Prinsip-Prinsip MSDM Dan Pemasaran Untuk Peningkatan Mutu Sekolah Yayasan Satiahardja Kota Bogor Sujana, Sujana; Zuhdi, Saefudin; Nurjanah, Yayuk
Jurnal Abdimas Dedikasi Kesatuan Vol. 1 No. 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.1646

Abstract

Tujuan penyelenggaraan kegiatan Penerapan Profesionalisme Prinsip-Prinsip MSDM dan Pemasaran Demi Mutu Sekolah Yayasan Satiahardja Kota Bogor, Membuat, mengedit, brainstorming, menerapkan dan mengevaluasi pedoman (1) kerja kebijakan dan prosedur kesiswaan (2) kerja kebijakan dan prosedur organisasi (3) kerja kebijakan dan prosedur kepegawaian Sekolah Kemuning. Diharapkan hasil PKM ini dapat dijadikan sebagai acuan dan pedoman bagi kepala sekolah, guru-guru dan tenaga kependidikan pada institusi ini. Keberhasilan dari naskah dokumen harus diketahui dan dipahami oleh seluruh pegawai, untuk itu masing-masing unit melakukan sosialisasi atau pembahasan, secara rutin dan bertahap. Kinerja pengabdian kepada masyarakat (PKM) untuk output yang dihasilkan proyek ini sebesar 94,87%, merupakan angka rasio antara harapan dan kinerja. Kata Kunci: Brainstorming, Kebijakan, Prosedur dan Kinerja
Pelatihan Dan Pendampingan Meningkatan Kualitas SDM Dan Pendapatan UMKM Kota Bogor Octavian, Henry Sumurung; Nurjanah, Yayuk; Sastra, Heri
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.1811

Abstract

What is really felt about micro businesses in the development of the Indonesian economy is the absorption of labor, increasing income and social welfare. Apart from these advantages, of course there are weaknesses that must be considered, several weaknesses of micro businesses are inhibiting factors for the development of MSME businesses, including the quality of human resources. Improving the quality of human resources through various means needs to be improved, such as training and education needed to increase the competitiveness of micro businesses towards larger and more advanced business scales in the future, with better management, using safe materials and contributing to creating a healthy business environment. Types of training such as management training, entrepreneurship, as well as processing their industrial waste better and more professionally, so that they are expected to be able to make quality and healthy products. The purpose of this assistance and training is to determine the effect of training on income. The training and mentoring method is by collecting data using questionnaires, interviews and presentations. The results of this mentoring are that mentoring and training really help significantly with income, training and mentoring have a positive contribution to increasing income. If the quality of human resources improves through training and mentoring activities, then business income will increase.   Keywords: quality of human resources, training, and income.
PKM Pendampingan UMKM Go Digital Pada UMKM Toko Abon Ikan Tongkol A&N dan UMKM Japlak Balandongan Nurjanah, Yayuk; Aulya, Syifa; Sari, Ardilla Nur Khomairo Puspita; Padilah, Siti
Jurnal Abdimas Dedikasi Kesatuan Vol. 3 No. 2 (2022): JADKES Edisi Juli 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v3i2.1987

Abstract

Usaha mikro kecil menengah (UMKM) Memegang peran penting dalam peningkatan perekonomian Indonesia. Tetapi masih banyak permasalahan yang dihadapi oleh pelaku UMKM diantaranya minimnya pendampingan yang dilaksanakan agar para pelaku UMKM ini dapat bersaing dengan para pelaku usaha yang sudah besar. oleh karena itu kami Pendampingan UMKM Go Digital yang merupakan pendampingan kepada para pelaku usaha yang ada di sekitar Bogor dimana akan dilakukan pendampingan mengenai pentingnya promosi dan penjualan di era digital secara online. Pendampingan UMKM Go Digital ini dilakukan pada UMKM Abon Ikan Tongkol dan UMKM Japlak Bondongan yang ada di Bogor. Hasil yang baik pada pendampingan UMKM Go Digital ini dapat dilihat baik dari UMKM Toko Abon Ikan Tongkol maupun UMKM Japlak Bondongan yang sudah bisa melakukan pemasaran dan promosi secara online dengan memanfaatkan platform yang tersedia, serta sudah mampu untuk memisahkan antara uang usaha dengan uang rumah tangga. Sehingga kegiatan usaha dari UMKM ini berjalan dengan lebih baik. Hal ini berbeda dari kondisi UMKM saat sebelum adanya kegiatan pendampingan UMKM Go Digital ini.
Peningkatan Kapabilitas Pelaku UMKM Dalam Penyusunan Laporan Keuangan Nurjanah, Yayuk; Mulyadi, Mohammad Noorman; Puspitasari, Ratih; Rachman, Rachmawaty
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2047

Abstract

Usaha Mikro Kecil dan Menengah (selanjutnya disebut UMKM) merupakan salah satu penggerak perekonomian bangsa karena memegang peranan penting dalam pertumbuhan dan penyerapan tenaga kerja di Indonesia. Menurut data BPS (Badan Pusat Statistik) tahun 2019 dalam Sensus Ekonomi (SE2016) pencacahan lengkap menyebut bahwa jumlah Usaha Mikro Menengah di Indonesia mencapai 26,26 juta dan memiliki kontribusi 98,33 persen terhadap Produk Domestik Bruto (PDB) Indonesia. BPS mencatat pertumbuhan jumlah perusahaan industri mikro sektor makanan mengalami peningkatan signifikan. Berdasarkan data BPS tersebut, peningkatan pertumbuhan ekonomi yang berasal dari sektor UMKM menunjukkan bahwa pelaku UMKM memiliki kontribusi besar dalam perkembangan perekonomian di Indonesia.  Kontribusi perekonomian tidak akan lepas dari kinerja keuangan pelaku UMKM dalam menjalankan aktivitas usahanya. Kinerja keuangan perusahaan dapat di ukur dengan menganalisa dan mengevaluasi laporan keuangan. Informasi posisi keuangan dan kinerja keuangan digunakan sebagai dasar untuk memprediksi posisi keuangan dan kinerja di masa depan. Informasi yang tersaji di dalam laporan keuangan memberikan gambaran mengenai kondisi dan kinerja keuangan perusahaan dalam satu periode tertentu. Salah satu kendala yang dihadapi oleh pelaku UMKM binaan Rumah Kreatif Bogor adalah penyusunan laporan keuangan. Hal ini dikarenakan pelaku UMKM tidak memiliki pemahaman yang memadai mengenai bagaimana mencatat transaksi keuangan hingga menyusun laporan keuangan sesuai dengan standar akuntansi yang berlaku. Untuk memecahkan permasalahan diatas adalah dengan cara meningkatkan pemahaman pelaku UMKM binaan Rumah Kreatif Bogor yang dilakukan dengan memberikan pelatihan penyusunan laporan keuangan serta workshop penyusunan laporan keuangan.  Pelatihan penyusunan laporan keuangan bertujuan untuk meningkatkan pemahaman peserta dalam mengetahui tahapan pencatatan transaksi akuntansi hingga penyusunan laporan keuangan. Sedangkan workshop penyusunan keuangan lebih menekankan aspek praktik penyusunan laporan keuangan, sehingga peserta memiliki pengalaman dalam melakukan pencatatan transaksi akuntansi hingga penyusunan laporan keuangan.   Kata Kunci : UMKM, Laporan Keuangan, Akuntansi, Pelatihan
Pendampingan Perhitungan Harga Pokok Produksi Terhadap Harga Jual Pada UMKM Kaos Baba Sablon Aisyah, Aisyah; Nurjanah, Yayuk
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 1 (2024): JADKES Edisi Januari 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i1.2448

Abstract

The cost of production is all direct and indirect costs incurred by the company for the production process so that the goods and services can be sold. Companies must calculate the cost of goods because it is very important for the company's financial reporting. The calculation of the cost of production is carried out before the company determines the selling price. The purpose of preparing this final assignment is to determine the calculation of the cost of production of t-shirts and goodiebags on Baba Sablon T-shirts and the calculations for determining the selling price using the company method and the full costing method. The results of this review show that the selling price made by the company is lower than the selling price after evaluation. According to the company, the selling price for t-shirt products is IDR 55,000/pcs and goodiebag products is IDR 8,000/pcs, while the selling price using the full costing method for t-shirt products is IDR 70,000/pcs and for goodiebag products is IDR 10,000/pcs, this is because the company does not charge indirect labor costs and factory overhead costs.   Keywords: Cost Accounting, Cost of Goods Production, Selling Price
Co-Authors Aang Munawar Adil Fadillah Aisyah Aisyah Andrian Andrian Anggraeni, Sinta Ardhi, Ardhi Aulia, Shafira Desri Aulya, Syifa Darmawan, Ade Desi Efrianti Dewi, Kusuma Ervina Indri Sari, Ervina Indri Fahsany, Donny Hendry Fajar, Zona Fitriani, Fariha Ginting, Kristin Ninta Gusman, Salsa Nabila Handini, Nayla Harahap, Haykal Fadillah Hasanah, Lulu Heri Sastra Hermawan, Yanto Heti Herawati J.K, Andryan Elfani Lestari, Febriana Indah Lestari, Febriana Indah Lestary, Fellya Destriliawaty Indah Listari, Sinta Maharani, Biyas Cahaya Marwan Effendy Mayangsari, Anisa Putri Meylani, Melan Mulyadi, Mohammad Noorman Mumuh Mulyana Octavian, Henry Sumurung P, Robert Pius Padilah, Siti Permana, Yudi Prasetyo, Disva Margaretha Putra, Aprilian Rachman, Rachmawaty Rahmayanti, Sinta Ratih Puspitasari Riri Nurma Herwini Ronald Ronald Saefudin Zuhdi Sari, Ardilla Nur Khomairo Puspita Sari, Febriani Indah Saverina, Rufina Seputri, Natasha Marnafa Setiawan Siti Ita Rosita Sudradjat Sudradjat Sujana Sujana Supardji Supardji Sutarti Sutarti Syahadati, Shera Syahida Toni Andrianto