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ANALISIS PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN, SISTEM PENGUKURAN KINERJA, DAN SISTEM PENGHARGAAN SEBAGAI VARIABEL MODERATING Muslikun .; Riana Sitawati; Sutono .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 23, No 40 (2016)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

This study examined the influence of Total Quality Management ( TQM ) to managerial performance in the style of leadership , performance measurement system , and reward systems as moderating variables on the non-profit organization Yayasan Al Ishlah Insan Mulia ( YAIIM ) Wonosobo. The sample used in this study is the top, middle and lower level managers who work in institutions under YAIIM Wonosobo. Questionnaires were distributed as many as 28 copies, with saturated sampling technique so that the entire population can be used as a sample research and interviews for 5 organizatons leader. The analytical tool used is multiple regression analysis and regression analysis moderation. Based on the results of the t test for TQM showed a significance value of 0.036 >0.05 , meaning the application of TQM significantly influence managerial performance. Variations leadership style showed a significance value of 0.494> 0.05, a performance measurement system showed a significance value of 0.180 <0.05, and measurement systems showed a significance value of 0.209 <0.05, mean TQM moderated by leadership style, performance measurement system, and the system award no significant influence on managerial performance. The failure is due to the moderating variable leadership style compound, the object characteristic non-profit organizations - foundations, motivation and dedication of service, and the time factor in the application of management accounting system..Keywords::Total Quality Management ( TQM ) , leadership style , performance measurement systems , reward systems , and managerial performance, and non-profit organization - foundations. 
PERAN INFORMASI SISTEM AKUNTANSI MANAJEMEN PADA KINERJA SUSTAINABLE PERUSAHAAN (STUDI KASUS PADA RESTORAN NON BINTANG DI KOTA SEMARANG) niken putri kusumaninggar; Riana Sitawati; sutono .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 24, No 42 (2017)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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AbstrakPenelitian ini bertujuan untuk menguji peran informasi sistem akuntansi manajemen terhadap kinerja sustainable perusahaan dengan indikator dengan 5 perspektif sustainable balanced scorecard yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pertumbuhan dan pembelajaran, dan perspektif sosial dan lingkungan restoran. Sampel dalam penelitian ini diambil dengan menggunakan metode pengumpulan data yang disebut teknik sampel sensus atau jenuh.Jumlah sampel yang digunakan sebanyak 32 responden. Data yang digunakan dalam penelitian inimerupakan data primer, yaitu dilakukan menggunakan metode survei dengan kuesioner. Metode pengolahan yang digunakan adalah analisis regresi berganda. Data yang dianalisis dengan menggunakn teknik analisis PLS (Partial Least Square) melalui software Warp PLS. Hasil penelitian menunjukkan bahwa informasi sistem akuntansi manajemen berpengaru positif dan signifikan terhadap kinerja sustainable perusahaan.Kata kunci : informasi sistem akuntansi manajemen, kinerja sustainable perusahaan, Partial Least Square (PLS) Abstract This study aims to examine the role of management accounting system information on the company's sustainable performance with indicators with 5 perspectives of sustainable balanced scorecard namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective, and restaurant social and environmental perspective. The sample in this research is taken by using data collection method called census or saturated sample technique. The number of samples used are 32 respondents. Data used in this research is primary data, that is done using survey method with questioner. The method of treatment used is multiple regression analysis. The data were analyzed by using PLS analysis technique (Partial Least Square) through Warp PLS software. The result of the research showed that the information of management accounting system was positive and significant to the sustainable performance of the company.Keywords: management accounting information system, sustainable corporate performance, Partial Least Square (PLS)
PENGARUH EARNING PER SHARE, RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Novia Kristanti; Sutono .
DHARMA EKONOMI Vol 23, No 44 (2016)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThe purpose of this research is to test how much influence of Earning Per Share (EPS), Return On Equity (ROE) and Debt to Equity Ratio (DER) to share price at Food and Beverages company. The study population of 16 Food and Beverages companies listed in BEI 2011-2014. Sample 9 companies taken based on purposive sampling technique. thenthe sample size is 36 samples. The analytical method used is multiple linear regression analysis with SPSS 20 tool. The result of data analysis show that Earning Per Share (EPS) have a significant negative effect to stock price, Return On Equity (ROE)have a significant positive effect on share price and Debt to Equity Ratio (DER) significant negative effect to stock price.Keywords: Earning Per Share (EPS), Return On Equity (ROE) and Debt to Equity Ratio (DER) to stock price ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh Earning Per Share (EPS), Return On Equity (ROE) dan Debt to Equity Ratio (DER) terhadap harga saham pada perusahaan Makanan dan Minuman. Populasi penelitian 16 perusahaan makanan dan minuman yang terdaftar di BEI 2011-2014. Sampel 9 perusahaan diambil berdasarkan teknik purposive sampling, maka ukuran sampelnya adalah 36 sampel. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat SPSS 20. Hasil analisis data menunjukkan bahwa Earning Per Share (EPS) berpengaruh positif signifikan terhadap harga saham, Return On Equity (ROE) berpengaruh positif signifikan terhadap harga saham dan debt to equity ratio (DER) berpengaruh negatif terhadap harga saham. .Kata kunci: Earning Per Share (EPS), Return On Equity (ROE) dan Debt to Equity Ratio (DER) terhadap harga saham
ANALISIS PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DI RUMAH SAKIT CONDONG CATUR (RSCC) YOGYAKARTA Yustina Ernawati; Bagus Kusuma Ardi; Sutono .; Riana Sitawati
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 52 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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ABSTRACTThis study aims to determine the effect of technology utilization, top management support, knowledge of managers on the effectiveness of accounting information systems. The population in this study were employees at the office of the directors of the Condong Catur Hospital (RSCC) Yogyakarta, amounting to 202 people. The number of samples used in this study was 46 obtained using the Purposive Judgment Sampling method. The results obtained indicate the use of information technology has a positive effect on the effectiveness of accounting information systems. Top Management Support has a positive effect on the Effectiveness of Accounting Information Systems, and manager knowledge has a positive effect on the Effectiveness of Accounting Information Systems. Keywords: Information Technology, Top Management, Manager Knowledge, Accounting Information Systems ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi, dukungan manajemen puncak, pengetahuan manajer terhadap efektivitas sistem informasi akuntansi. Populasi dalam penelitian ini adalah karyawan pada kantor direksi Rumah Sakit Condong Catur (RSCC) Yogyakarta yang berjumlah 202 Orang. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 46 didapat menggunakan metode Purposive Judgment Sampling. Hasil penelitian yang diperoleh menunjukkan pemanfaatan teknologi informasi berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Dukungan Manajemen Puncak berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi, dan pengetahuan manajer berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Kata kunci : Teknologi Informasi, Manajemen Puncak, Pengetahuan Manajer, Sistem Informasi Akuntansi 
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DI PT PERTANI (PERSERO) WILAYAH JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA Bagus Kusuma Ardi; Wijaya Eka S; sutono .
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 26, No 46 (2019)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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the application of accounting information systems on the performance of accounting information systems at PT Pertani (Persero) in the Central Java Region and the Special Region of Yogyakarta. the sample amounted to 54 respondents taken by purposive sample method or only those that meet certain criteria such as in the section that relates only to this study. Hypothesis Testing is known that the value of t count for User Participation in the Development of SIA (X1) = 2.529> t table 2.0057 and significance level 0.033 <0.05 with β1¬¬ = 0.332 with positive direction means Participation of Users in SIA Development (X1) significant positive effect on SIA Performance (Y), then hypothesis 1 is accepted. t count for Personal Capability (X2) = 2.147> t table 2.0057 and significance level 0.037 <0.05 with β2 = 0.330 with positive direction means Persona Capability (X2) has a significant positive effect on SIA Performance (Y). t count for Peak Management Support (X3) = 3.147> t table 2.0057 and a significance level of 0.003 <0.05 with β3 = 0.442 with the positive direction of its meaning Top Management Support (X3) has a significant positive effect on SIA Performance (Y). t count for Formalization of SIA Development (X4) = 2.208> t table 2.0057 and significance level 0.032 <0.05 with β4 = 0.462 with a positive direction which means Formalization of SIA Development (X4) has a significant positive effect on SIA Performance (Y). t count for User Training and Education Program (X5) = 2.325> t table 2.0057 and significance level 0.024 <0.05 with β5 = 0.442 with positive direction means the Training and User Education Program (X5) has a significant positive effect on SIA Performance ( Y). Keywords: Performance, Accounting Information System, User Participation, Personal Capability, Top Management Support, Formalization, Training and Education Program ABSTRAKPenelitian ini bertujuan menganalisis pengaruh penerapan system informasi akuntansi terhadap kinerja system informasi akuntansi di PT Pertani (Persero) Wilayah Jawa Tengah dan Daerah Istimewa Yogyakarta. sampelnya berjumlah 54 orang responden yang diambil dengan metode purposive sample atau hanya yang memenuhi kriteria tertentu seperti pada bagian yang berhubungan saja dengan penelitian ini. Pengujian Hipotesis diketahui bahwa nilai t hitung untuk Partisipasi Pengguna Dalam Pengembangan SIA (X1) = 2,529 > t tabel 2,0057 dan tingkat signifikansi 0,033 < 0,05 dengan β1­­= 0,332 dengan arah positif artinya Partisipasi Pengguna Dalam Pengembangan SIA (X1) berpengaruh positif signifikan terhadap Kinerja SIA (Y), maka hipotesa 1 diterima. t hitung untuk Kapabilitas Personal (X2) = 2,147 > t  tabel 2,0057 dan tingkat signifikansi 0,037 < 0,05 dengan 2 = 0,330 dengan arah positif artinya Kapabilitas Persona (X2) berpengaruh positif signifikan terhadap Kinerja SIA (Y). t hitung untuk Dukungan Manajemen Puncak (X3) = 3,147 > t tabel 2,0057 dan tingkat signifikansi 0,003 < 0,05 dengan 3 = 0,442 dengan arah positi fartinya Dukungan Manajemen Puncak (X3) berpengaruh positif signifikan terhadap Kinerja SIA (Y). t hitung untuk Formalisasi Pengembangan SIA (X4) = 2,208 > t tabel 2,0057 dan tingkat signifikansi 0,032 < 0,05 dengan  = 0,462 dengan arah positif artinya Formalisasi Pengembangan SIA (X4) berpengaruh positif signifikan terhadap Kinerja SIA (Y). t hitung untuk Program Pelatihan dan Pendidikan Pengguna (X5) = 2,325 > t tabel 2,0057 dan tingkat signifikansi 0,024 < 0,05 dengan  = 0,442 dengan arah positif artinya Program Pelatihan dan Pendidikan Pengguna (X5) berpengaruh positif signifikan terhadap Kinerja SIA (Y). Kata Kunci : Kinerja, Sistem Infomasi Akuntansi, Partisipas Pengguna, Kapabilitas Personal, Dukungan Manajemen Puncak, Formalisasi, Program Pelatihan dan Pendidikan