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IMPLEMENTASI HASIL AUDIT LAPORAN KEUANGAN DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN (Studi Kasus di PT Astra Graphia Tbk Implementasi Audit Operasional Sistem Online) Vanina, Maria Vanina; Fibriany, Firstianty Wahyuhening; Wijaya, Darma
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.5685

Abstract

With the growing development of a company, the problems faced by the company also increase. The limitations of a leader in controlling and supervising the company's activities require the leader to delegate some authority to his subordinates. Therefore, leaders need a tool that can assess and evaluate company activities. The tool that can be used for this purpose is the implementation of operational audits. By conducting an operational audit, the company hopes to improve the efficiency and effectiveness of the part being audited. Based on the problems above, the authors conducted research at PT Astra Graphia Tbk, which is engaged in information technology and focuses on printing and digital services business activities. This research uses a descriptive method with a qualitative approach. Primary data is obtained from data collection, and secondary data is obtained from literature, books, and company documents. Keywords: Audit, Financial Statements, Sales Efficiency and Effectiveness
Pelatihan Internet Sebagai Media Informasi dan Komunikasi Untuk Santri Pada Pondok Pesantren Daarul Hasanah Bogor Irawan, Roy; Wijaya, Darma; Prana, Indra; Dewi, Intan Kusuma
Abditeknika Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2021): Oktober 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v1i2.633

Abstract

Kegiatan pengabdian masyarakat ini mengambil tema pelatihan internet sebagai media informasi dan komunikasi  untuk santri pada Pondok Pesantren Daarul Hasanah Bogor,   pelaksanaan dilakukan secara virtual  melalui Zoom Meating  dengan peserta santri di Pondok Pesantren Darul Hasanah yang berlokasi di jl abdul fatah , kampung Babagan Rt 22/5, desa cinangneng Kec Tenjolaya Bogor Barat .Materi yang disampaikan meliputi penggunaan internet sebagai media informasi dan pengetahuan . permasalahan prioritas yang ada pada mitra Pondok Pesantren Daarul Hasanah meliputi Sulitnya mengakses jaringan internet untuk pendidkan pesantren dan untuk mendapatkan informasi pengetahuan dan komunikasi, Sarana dan prasarana pendukung yang terbatas di pondok pesantren, ketersediaan listrik dalam proses  pembelajaran santri di pondok pesantren, Pengetahuan teknis ustadz  tentang penggunaan teknologi informasi dan komunikasi yang terbatas. Metode pelaksanaan yang ditempuh untuk mengatasi permasalahan penggunaan internet pada pondok pesantren darul hasanah yaitu pendidikan masyarakat dengan melakukan observasi dan pemberian koesioner.Di akhir kegiatan pengabdian masyarakat tersebut kami melakukan evaluasi dengan cara memberikan koesioner dengan responden kurang lebih  20  orang untuk melihat presentase tingkat kepuasan peserta ( santri dan ustadz ) selama mengikuti kegiatan pengabdian masyarakat serta untuk mengukur secara kuantitatif presentase pengaruh dan dampak yang ditimbulkan setelah selesai mengikuti pelaksanaan kegiatan tersebut.Setelah proses evaluasi, kami akan melihat reaksi dan responsif dari peserta serta selalu memonitoring proses pembelajaran pada pondok pesantren darul hasanah. target luaran dari kegiatan pengabdian masyarakat ini berupa Pengetahuannya meningkat, Keterampilannya meningkat, pelayanannya meningkat.
THE INFLUENCE OF LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON EMPLOYEE JOB SATISFACTION AT THE SECRETARIAT OF THE SOUTH JAKARTA CITY ADMINISTRATION Yulia Mujiaty; Deasy Novayanti; Darma Wijaya; Siti Nurjanah; Nisa Kurnia Zahra
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

In the era of intense global competition, organizations are increasingly required to adapt, innovate, and improve internal condition, including the creation of a conducive work environment that enhances employee comfort and motivation. This study aims to invatigate the influence of leadership style and organization culture on employee job satisfaction within Sekretariat Kota Administarsi Jakarta Selatan. Utilizing a quantitative research approach, data were collected through a survey involving 35 respondents. The data analysis was conducted using statistical software SPSS (Version 25). The result of the F-test showed a significance value of 0,000 < 0,05, indicating that leadership style and organizational culture have a statistically significant effect on job satisfaction. Therefore, the research confirms that both variables play an important role in shaping employee satisfaction levels and hypothesis H3 is accepted. These finding emphasize the importance of effective leadership and a supportive organizational culture in enhancing workplace satisfaction
Pengaruh Harga dan Lokasi terhadap Minat Beli Ulang: Peran Keputusan Pembelian Darma Wijaya; Purwatiningsih Purwatiningsih; Sopyan Sopyan; Iwan Iwan
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.639

Abstract

This study aimed to investigate the effects of location and price on repurchase interest in decisions made at Tangerang City's Madura grocery stalls. This study used a descriptive empirical approach by taking an intencional sampling of one hundred Madura grocery stall customers. The data were analyzed using Partial Least Square (PLS) path analysis. The research found that price and location have a major influence on purchasing decisions; In addition, purchasing decisions serve as important mediators in the relationship between price and repurchase interest, as well as location and repurchase interest. The conclusion of this study is that Madurese grocery stalls must maintain strategically affordable prices and locations to drive customers' repurchase decisions and interests. To explore the factors influencing the popularity of Madura grocery stalls, future research may consider factors such as service quality.
RICE FOOD ASSISTANCE ADMINISTRATION PROCEDURES BULOG AT PT POS INDONESIA (PERSERO) CIREBON CITY POST OFFICE Yulia Mujiaty; Deasy Novayanti; Siti Nurjanah; Darma Wijaya; Noviana Putri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 2 (2026): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i2.2798

Abstract

Administration Procedures for Bulog Rice Food Assistance at PT Pos Indonesia (Persero) Cirebon City Post OfficeThe Bulog rice food assistance program is one of the effective ways to maintainpurchasing power and food inflation control efforts and has an important role in community welfare, especially for low-income economic groups. Administrative procedures are very important in carrying out an activity, because without administrative procedures the objectives of the activity to be achieved will not runwell. The Cirebon City Post Office is one of the branches that distributes this rice food assistance. The purpose of this study was to determine the flow of the bulog rice food assistance administration process at the Cirebon city post office. The method of data collection in the preparation of the Final Project is the method of observation, interviews, and literature study with the analysis method in the form of qualitative analysis, namely the method of analyzing data. The results of the study explain that the food aid administration process is from the national food agency sending recipient data such as a summons to the Indonesian post until the recipient receives the rice. The documents used in this rice food assistance administration procedure are the summons and the recipient's original KTP. Obstacles in food aid administration procedures that often occur are obstacles from the recipient community and from the post office itself. Based on these constraints, the Company's suggestion is to conduct periodic evaluations of the rice food assistance administration procedures to identifyshortcomings and make necessary improvements.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023 Nadya Sakhira; Darma Wijaya; Fadli Ilyas
Tamilis Synex: Multidimensional Collaboration SPECIAL ISSUE Tamilis Synex: Multidimensional Collaboration 2024
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v2i4.551

Abstract

Every business has its own way to achieve its profitability mission. Every company must compete as well as possible to achieve its goals, by working as hard as possible to achieve the company's goals. The way to find out how well a business can meet its current liabilities by using its current assets can be seen from its liquidity value. Financial ratios that play an important role for related parties in making choices in an organization also examine the capital structure of the business, namely the comparison between liabilities and equity as reflected in the debt to equity ratio (DER) which is the solvency ratio. The data collection method in compiling this thesis is a quantitative method, the researcher uses a statistical data processor (IBM SPSS Version 20). The results of the study show that Liquidity has a partial and significant negative effect on Profitability. Solvency has a partial and significant positive effect on Profitability. Simultaneously liquidity (Current Asset) and solvency (debt to equity ratio) have a positive effect on Profitability.
Pengaruh Promosi Penjualan dan Diskon Harga terhadap Keputusan Pembelian pada Followers Roti’o di Sosial Media Tiktok Nur Sita Maharani; Darma Wijaya
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 03 (2026): JUNI - JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh promosi penjualan dan diskon harga terhadap keputusan pembelian pada followers Roti’O di sosial media TikTok. Latar belakang penelitian ini didasarkan pada perkembangan media sosial, khususnya TikTok, yang semakin banyak digunakan sebagai sarana pemasaran digital oleh perusahaan untuk menarik perhatian konsumen melalui berbagai strategi promosi dan pemberian diskon harga. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi dalam penelitian ini berjumlah 96 responden dengan teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linear berganda, uji t, uji F, dan analisis koefisien determinasi dengan bantuan software IBM SPSS versi 26. Berdasarkan hasil penelitian, promosi penjualan berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai t hitung sebesar 2,711. Diskon harga juga berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai t hitung sebesar 2,035. Secara simultan, promosi penjualan dan diskon harga berpengaruh signifikan terhadap keputusan pembelian dengan nilai F hitung sebesar 6,466. Hasil koefisien determinasi menunjukkan nilai R Square sebesar 0,122 yang berarti bahwa promosi penjualan dan diskon harga memberikan pengaruh sebesar 12,2% terhadap keputusan pembelian, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Dengan demikian, promosi penjualan dan diskon harga menjadi faktor yang dapat meningkatkan keputusan pembelian konsumen pada followers Roti O di sosial media TikTok.
Pengaruh Harga Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Di Pusat Atribut Bagugu Law School (BLS) Jakarta Barat: The Effect of Price and Service Quality on Customer Satisfaction at the Bagugu Law School (BLS) Attribute Center in West Jakarta Lilis Santri Duha; Darma Wijaya; Fadli Ilyas
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.244

Abstract

This research aims to ainalyze thei influence of price and service quality on customer satisfaction at Bagugu Law School (BLS) Attribute Center, West Jakarta. This research uses a quantitative method with an associative approach. The population in ths study includes all consumers who use legal attribute services at Bagugu Law School (BLS) Attribute Center, with ai sample of 40 respondents selected using random sampling technique. Data collecton techniques include interviews, observations, and questionnaires. Data analysis uses validity test, reliability test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results show that: (1) Price has a positive and significant effect on customer satisfaction with t count 1.765 > t table 1.686; (2) Service quality does not significantly affect customer satisfaction with t count 1.254 < t table 1.686; (3) Simultaneously, price and service quality have a positive and significant effect on customer satisfaction with f count 245.559 > f table 3.245 and significance value 0.000 < 0.05. Thei coefficient of determination value (Adjusted R Square) of 0.926 indicates that 92.6% of customer satisfaction is influenced by price and service quality, while the remaining 7.4% is influenced by other factors outside this research.
Pengaruh Harga Dan Ketepatan Pengiriman Terhadap Kepuasan Pelanggan J&T Express Kalideres: The Effect of Price and Delivery Accuracy on J&T Express Kalideres Customer Satisfaction Windi Klaudia Sinaga; Darma Wijaya
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 3 No 1 (2026): Desember 2026 - Februari 2027
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v3i1.598

Abstract

Customer satisfaction is one of the important factors that determine the success of delivery service companies in retaining customers amidst increasingly fierce competition. This study aims to analyze the effect of price and delivery accuracy on customer satisfaction at J&T Express Citra 7 Kalideres Branch. This study uses a quantitative method with a descriptive approach. Data were obtained by distributing questionnaires to 40 customers of J&T Express Citra 7 Kalideres Branch, then analyzed using multiple linear regression analysis. The results of the study indicate that partially price does not have a significant effect on customer satisfaction, while delivery accuracy has a significant effect on customer satisfaction. Simultaneously, price and delivery accuracy affect customer satisfaction. The research findings indicate that delivery accuracy is a more dominant factor in increasing customer satisfaction than price. Therefore, companies need to continue to improve delivery accuracy and service quality to maintain customer satisfaction and be able to increase company competitiveness.
Pengaruh Promosi dan Diskon terhadap Keputusan Pembelian Facial Wash Whitelab di Shopee Dinda Amelia; Darma Wijaya
Jurnal Manajemen dan Administrasi Antartika Vol. 3 No. 3 (2026): Juli
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/juma.v3i3.1481

Abstract

Penelitian ini dilatarbelakangi oleh semakin ketatnya persaingan bisnis pada platform e-commerce, khususnya Shopee, yang mendorong perusahaan menerapkan berbagai strategi pemasaran, seperti promosi dan diskon, untuk meningkatkan keputusan pembelian konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh promosi dan diskon, baik secara parsial maupun simultan, terhadap keputusan pembelian Facial Wash Whitelab di Shopee. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Data primer diperoleh melalui penyebaran kuesioner kepada 40 responden yang pernah membeli Facial Wash Whitelab di Shopee menggunakan teknik purposive sampling. Analisis data dilakukan dengan bantuan SPSS melalui uji kualitas data, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil uji t menunjukkan bahwa promosi berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai t hitung 5,426 > t tabel 1,687 (Sig. < 0,05), sedangkan diskon juga berpengaruh positif dan signifikan dengan nilai t hitung 4,267 > t tabel 1,687 (Sig. < 0,05). Hasil uji F menunjukkan bahwa promosi dan diskon secara simultan berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai F hitung 125,398 > F tabel 3,25 (Sig. < 0,05). Nilai koefisien determinasi sebesar 87,1% menunjukkan bahwa keputusan pembelian dipengaruhi oleh promosi dan diskon, sedangkan 12,9% dipengaruhi oleh faktor lain di luar penelitian.   This study was motivated by the increasingly intense competition in the e-commerce industry, particularly on Shopee, which encourages companies to implement various marketing strategies, such as promotions and discounts, to influence consumers' purchasing decisions. This study aimed to analyze the effects of promotions and discounts, both partially and simultaneously, on the purchasing decisions of Whitelab Facial Wash products in Shopee. A quantitative research method with a survey approach was employed. Primary data were collected through questionnaires distributed to 40 respondents who had purchased Whitelab Facial Wash on Shopee using a purposive sampling technique. The data were analyzed using SPSS through data quality tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. The t-test results indicated that promotion had a positive and significant effect on purchasing decisions (t-value = 5.426 > t-table = 1.687; Sig. < 0.05), while discounts also had a positive and significant effect (t-value = 4.267 > t-table = 1.687; Sig. < 0.05). Furthermore, the F-test showed that promotions and discounts simultaneously had a positive and significant effect on purchasing decisions (F-value = 125.398 > F-table = 3.25; Sig. < 0.05). The coefficient of determination (R²) was 87.1%, indicating that purchasing decisions were explained by promotions and discounts, while the remaining 12.9% was influenced by other factors outside the scope of this study.