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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Edukasi Islami: Jurnal Pendidikan Islam Akuntansi Bisnis & Manajemen (ABM) Science Information System and Technology Journal of Ekonomics, Finance, and Management Studies Maneggio Dhana

Made Susilawati

Universitas Persatuan Guru 1945 NTT

Author-ID : 3427263

Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document

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Articles

AKUNTABILITAS PENGELOLAAN LIMBAH BERBASIS MULAT SARIRA Eka Siskawati; Made Susilawati
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Akuntabilitas Pengelolaan Limbah Berbasis Mulat Sarira. Penelitian ini mencoba untuk menggali makna mulat sarira dalam konsep akuntabilitas pengelolaan limbah. Metode penelitian yang digunakan adalah deskriptif kualitatif. Penelitian ini menemukan bahwa konsep akuntabilitas berbasis mulat sarira pengelolaan limbah memberikan nilai puputan, THK, jengah, taksu, desa-kala-patra, saput poleng, ngayah, hukum karmaphala, dan paras paros. Mulat sarira sebagai senjata pengendalian diri mampu membangkitkan kewaspadaan diri untuk tidak merusak hubungan dengan Tuhan, manusia, dan lingkungan. Dengan demikian, budaya mulat sarira merupakan konsensus dekonstruksi nilai keseimbangan dan keharmonisan yang melandasi pembangunan konsep akuntabilitas pengelolaan limbah. Abstract: Mulat Sarira-based Accountability Waste Management. This research tried to explore the meaning of mulat sarira in the concept of waste management accountability. The research method used was descriptive qualitative. This study found that the concept of accountability based on multifarious sarira gives the value of puputan, THK, embarrassment, taksu, village-kala-patra, polish, ngayah, karmaphala, and paros paros. Mulat sarira as a weapon of self-control could awaken self-awareness to not damage relationships with God, human, and environment. Thus, the culture of mulat sarira was the consensus of the deconstruction of balance and harmony values which underlies the development of the concept of waste management accountability.

Koperasi Digital: Seberapa Penting dan Kesiapannya? Made Susilawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

The purpose of this study was to examine how urgent and ready to digitize cooperatives during and through the covid-19 pandemic. Data was collected through literature study, interviews, focus group discussions, and observations. The object of the research is social capital in cooperatives in a number of districts/cities in NTT Province. The research method uses a qualitative approach through a case study. The result of this study is that the social capital of commitment as a healthy, independent, and contemporary cooperative is a stimulant towards the cooperatives digitization. Cooperative social capital from the cultural dimension of adaptation to digitalization still needs to be strengthened by literacy, preparation of resources supported by security of funds and data, and commitment.

The Effect of Principal Leadership and Work Discipline on Teacher Performance at SMP Daruttaqwa Gresik Rosmawati Rosmawati; Syafrida Hafni Sahir; Kersna Minan; Made Susilawati
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 02 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i02.2423

This article describes (1) the influence of a principal's leadership on teacher performance. (2) the effect of work discipline on teacher performance. (3) the simultaneous influence of the principal's leadership and work discipline on teachers' performance at SMP Daruttaqwa Gresik. The research method used is quantitative research. This study is a population study with 59 people—consisting of 1 principal, 12 teachers, 1 Administration (TU), and 46 students. The research instrument is a questionnaire. The results of this study are (1) there is an influence between the principal's leadership on teacher performance at SMP Daruttaqwa Gresik with t count 2,580 > t table 2.00 and has an effect of 10.5%. (2) there is an influence between work discipline on teacher performance at SMP Daruttaqwa Gresik with t count 7.924 > t table 2.00 and has an effect of 52.4%. (3) there is a simultaneous effect with F arithmetic 31.019 > F table 3.16. Simultaneously both of them also have an effect of 52.6% on teacher performance at SMP Daruttaqwa Gresik and have a correlation coefficient of 0.725, which is the quality of a strong relationship.

ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUPANG Marselinda Hege; Kretisana Jagi; Aplonia Atto; Made Susilawati; Dwi Dersmi Selan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The purpose of this study was to find out and analyze the Financial Performance of Regional Drinking Water Companies in Kupang Regency in terms of financial ratios (liquidity ratios, solvency ratios, activity ratios, profitability ratios) for 2018 – 2020. The data needed in this study are financial reports. The data collection techniques used are documentation and interviews. The data analysis technique used is financial ratio analysis based on the Decree of the Minister of Home Affairs Number 47 of 1999. Financial performance is assessed on a rating ratio scale of 1 (not good) to 5 (very good). The results of this study indicate that the Liquidity Ratio used, namely the current ratio, is included in the classification of very good. Depreciation expense on principal and interest installments is classified as very good. The activity ratio consists of the time period for collection of accounts receivable which is included in the poor classification, the ratio of earning assets to sales is included in the very good classification, the effectiveness ratio for collecting receivables is included in the very good classification. Finally, the Profitability Ratio from 2018 to 2020 has fluctuated. Overall, the financial performance of PDAM Kabupaten Kupang is classified as unfavorable. Implication: To improve financial performance, companies need to increase working capital which has an impact on operating profit. Furthermore, the Company can use productive assets to generate sales

The Effect of Principal Leadership and Work Discipline on Teacher Performance at SMP Daruttaqwa Gresik Rosmawati Rosmawati; Syafrida Hafni Sahir; Kersna Minan; Made Susilawati
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 02 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i02.2423

This article describes (1) the influence of a principal's leadership on teacher performance. (2) the effect of work discipline on teacher performance. (3) the simultaneous influence of the principal's leadership and work discipline on teachers' performance at SMP Daruttaqwa Gresik. The research method used is quantitative research. This study is a population study with 59 peopleâ€”consisting of 1 principal, 12 teachers, 1 Administration (TU), and 46 students. The research instrument is a questionnaire. The results of this study are (1) there is an influence between the principal's leadership on teacher performance at SMP Daruttaqwa Gresik with t count 2,580 > t table 2.00 and has an effect of 10.5%. (2) there is an influence between work discipline on teacher performance at SMP Daruttaqwa Gresik with t count 7.924 > t table 2.00 and has an effect of 52.4%. (3) there is a simultaneous effect with F arithmetic 31.019 > F table 3.16. Simultaneously both of them also have an effect of 52.6% on teacher performance at SMP Daruttaqwa Gresik and have a correlation coefficient of 0.725, which is the quality of a strong relationship.

The Effect of Application Development, Data Security, and Infrastructure Availability on Cost Savings and Company Economic Performance Made Susilawati; Arnes Yuli Vandika; Tera Lesmana
West Science Information System and Technology Vol. 2 No. 02 (2024): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v2i02.1210

This study examines the impact of application development, data security, and infrastructure availability on the economic performance and cost savings of companies in Indonesia. Utilizing a quantitative research design, data were collected from 180 companies across various industries using a structured questionnaire. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) 3. The results indicate that all three factors—application development, data security, and infrastructure availability—positively and significantly influence economic performance and cost savings. Infrastructure availability emerged as the most influential factor, underscoring its critical role in supporting technological advancements and efficient operations. These findings provide valuable insights for business leaders and policymakers, emphasizing the importance of strategic investments in technology to enhance financial outcomes and competitiveness in the Indonesian market.

Analisis Penilaian Kesehatan Pada Bank Umum di Indonesia Hugo Prasetyo Winotoatmojo; Muhamad Risal Tawil; Diana Anggraini Kusumawati; Made Susilawati; Hartono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7490

The purpose of this study is to analyze and determine the health assessment of commercial banks in Indonesia. This study uses a qualitative approach with a literature study research design. This study uses a literature review type of various sources of reading articles, books, journals, and publications related to the health assessment of commercial banks, the legal basis of commercial banks, and RGEC. The findings in this study are that the health assessment of commercial banks is based on the Financial Services Authority Regulation (POJK) Number 4 / PJOK.03 / 2016 concerning the Health Assessment of Commercial Banks. Then the method used in the health assessment of commercial banks is the Risk-Based Bank Rating (RBBR) method, which includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). The health assessment of commercial banks can also be classified into four levels of health, including PK-1 (Healthy / Very good), PK-2 (Quite Healthy / Good), PK-3 (Less Healthy), PK-4 (Unhealthy).

Transformation of Strategic Management Accounting to Support Innovation and Competitive Advantage in the Digitalization Era Hiras Pasaribu; Zein Ghozali; Made Susilawati; Masnoni Masnoni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y9x0ck85

Strategic management accounting transformation is becoming increasingly important in the era of digitalization, where companies are required to adapt to technological developments in order to improve efficiency, innovation, and competitiveness. This research aims to analyze how strategic management accounting transformation can support innovation and competitive advantage in the digitalization era. In addition, this research also identifies challenges and success factors in the implementation of digital technology in strategic management accounting. The research method used is a qualitative approach with a case study method in several companies that have implemented digital-based strategic management accounting. Data were collected through in-depth interviews with finance managers, strategy managers, and innovation teams, as well as observations of the implementation of digital technology in the accounting system. Data analysis was conducted using thematic and comparative approaches to identify the main patterns in the transformation of strategic management accounting. The results show that digitization in strategic management accounting improves operational efficiency, transparency of financial information, and supports innovation by providing more accurate and real-time financial data. However, the study also identified key challenges in this transformation, such as employee resistance to technological change and high investment costs. In addition, top management support and human resource readiness are key factors in the successful implementation of digital technology in strategic management accounting. The implications of this study suggest that companies looking to improve competitiveness through digital transformation in management accounting need to invest in technology, employee training, as well as the development of policies that support innovation.

Optimizing Corporate Financial Decision Making Through Strategic Management Accounting Made Susilawati; Hari Setia Putra
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/23yz6x65

This study aims to examine and analyze the extent to which the implementation of strategic management accounting can optimize corporate financial decision-making. In an increasingly competitive and complex business environment, accurate and data-driven decision-making has become a crucial need for every organization. In this study, strategic management accounting is formulated through three main variables: Strategic Planning, Value Chain Analysis, and the Balanced Scorecard. This research adopts a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique, conducted through the SmartPLS software. The study involved 109 respondents consisting of financial managers and accounting staff from various companies. The results indicate that all three variables have a positive and significant influence on financial decision-making, with the Balanced Scorecard emerging as the most dominant variable. These findings emphasize the importance of applying a strategic framework in management accounting to improve the quality of financial information, operational efficiency, and accuracy in formulating financial policies. This research provides practical contributions for company management in adopting strategic management accounting-based financial decision-making strategies comprehensively and sustainably.

Co-Authors Aplonia Atto Arnes Yuli Vandika Diana Anggraini Kusumawati Dwi Dersmi Selan Eka Siskawati Hari Setia Putra Hartono Hartono Hiras Pasaribu Hugo Prasetyo Winotoatmojo Kersna Minan Kretisana Jagi Marselinda Agustin Hege Masnoni Muhamad Risal Tawil Rosmawati Rosmawati Syafrida Hafni Sahir Tera Lesmana Zein Ghozali

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