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Journal : Referensi : Jurnal Ilmu Manajemen dan Akuntansi

PENDIDIKAN, KETRAMPILAN, KEMAMPUAN DAN KEAKTIFAN KARYAWAN Sri Andika Putri; Fitria Setyaningrum
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2541

Abstract

The purpose of this research was to find out how far the relationship between the education possessed by the employees, the skills possessed, the abilities possessed and the activeness of the employees that can be utilized by the company in developing its business through partial and simultaneous quantitative analysis. Researchers took research data in CV. Cipta Karya Pratama Junrejo Batu city. The number of employees who were used as research samples were 30 people who were carried out randomly. The data was taken by means of documentation and giving questionnaires to employees where the validity of this questionnaire has been tested first. The results showed that the education variable is worth 6.013, the skill variable is 3.802, the ability variable is worth 3.793 so that these three variables are simultaneously significant. While the correlation coefficient between education, skills, abilities and activity is 87.4%, which means that these four things have a high relationship.
ANALISIS PENILAIAN KINERJA KEUANGAN KOPERASI DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA KOPERASI SERBA USAHA BROSEM KOTA BATU Risna Ningsih; Sri Andika Putri; Elly Lestari; Robertus Mada
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3846

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan yang di teliti berdasarkan analisis Economic Value Added (EVA) pada Koperasi Serba usaha  Brosem Kota Batu untuk tahun 2019 sampai dengan tahun 2020. Jenis yang di gunakan dalam penelitian ini adalah kuantatitatif. Pengumpulan data di lakukan dengan teknik observasi dan dokumentasi selanjutnya di analisis dengan menggunakan analisis EVA yang terditri dari analisis NOPAT Invested Capital dan WACC pada Koperasi Serba Usaha.  Hasil dari penelitian ini menujukan bahwa nilai Economic Value Added (EVA) koperasi serba usaha Brosem Kota Batu pada tahun 2019-2020 menunjukkan nilai EVA 0 artinya perusahaan memberikan nilai tambah ekonomis. Sedangkan pada tahun 2020 Kinerja keuangan Koperasi Serba Usaha Brosem Kota Batu masih kurang baik karena nilai EVA0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis.
PENDAPATAN PELAKU UMKM PENGGUNA PLATFORM MEDIA SOSIAL PASCA PANDEMI COVID-19 : SEBUAH PENDEKATAN NETNOGRAFI Suhendri, Hendrik; Putri, Sri Andika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5670

Abstract

UMKM salah satu pengerak ekonomi Indonesia selama pandemi dan pasca pandemic. Peningkatan pendapatan UMKM dapat dilihat dari interaksi pelaku usaha dengan menggunakan platform media yang disediakan untuk melakukan interaksi jual beli seperti sopee, toko pedia, lazada, Instagram, tik tok dan facebook. Metode netnografi dapat dijadikan salah satu metode untuk mengetahui sejauh mana pengaruh peningkatan pendapatan para pelaku UMKM sebelum dan setelah masa pandemi. Dari hasil penelitian didapatkan bahwa pendapatan pelaku UMKM mengalami peningkatan dengan adanya platform media sosial. Hal ini dikarenakan jangkauan pemasaran yang lebih luas.
EVALUASI HUBUNGAN KREDIT MACET, PENYALURAN KREDIT, DAN SUSTAINABILITY REPORT PADA KEMAMPULABAAN BANK UMUM MILIK NEGARA YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Suhendri, Hendrik; Handayanto, Adrian Junaidar; Putri, Sri Andika; Hendra, Hendra
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6136

Abstract

Purpose: This research aims to evaluate the relationships of bad credit, credit distribution, and sustainability reports on the profitability of state-owned commercial banks listed on the IDX, either partially or simultaneously., Methods: This research applies quantitative methods with the sampling technique being purposive sampling, in the end four state-owned commercial banks listed on the IDX were selected as research samples. data obtained from financial reports of state-owned commercial banks for the 2015-2022 period., Analysis data: The data was analyzed using multiple linear regression methods, Result and discussions: The research results prove that bad credit has a substantial impact on the profitability of state-owned commercial banks with a calculated t value = 4.190, exceeding t table = 2.040. Credit distribution also has an important impact on profitability with a calculated t value = 4.775, as well as sustainability reports with a calculated t value = 3.884. Simultaneously, bad loans, credit distribution, and sustainability reports have a substantial impact on the profitability of state-owned commercial banks listed on the IDX, with a calculated F value = 5.993 exceeding F table = 2.947., Conclusion: Based on the results of this research, the conclusion is that low non-performing loans, high credit disbursement, and the existence of sustainability reports contribute positively to the profitability of state-owned commercial banks. Future research could consider using variables such as company size or the number of outstanding shares.
APLIKASI DIGITAL PERMUDAH KEBUTUHAN GEN Z (STUDI EKONOMI NETNOGRAFI) Putri, Sri Andika; Sulistiyowati, Yayuk
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6678

Abstract

The COVID-19 pandemic is one of the reasons for the accelerated use of digital technology. The usage of these platforms has permeated all strata of society. New students, who make up more than 50% of university enrolees, often come from regions outside their place of study. To interact with their new surroundings, they must socialize and communicate with the local community. Unfortunately, not all new students are proficient in the local languages. The purpose of this research is to ascertain the extent to which digital applications are utilized by new students to meet their daily needs. The method employed in this research is Netnography, utilizing questionnaires and interviews. Questionnaires and interviews were conducted with new students from outside the Java Island, specifically from the eastern regions of Indonesia, who are studying at Tribhuwana Tunggadewi University. Interviews were conducted to identify communication barriers faced by students upon relocating from their hometowns. A questionnaire in the form of a Google Form was distributed to determine which digital applications are frequently used to assist in meeting their needs. The research findings indicate that new students communicate in Indonesian. However, the use of Indonesian sometimes leads to misunderstandings with local residents due to differences in intonation and accent from their regions of origin. To simplify the fulfilment of their needs, they prefer using digital applications, choosing based on specific needs and price comparisons. Digital applications have proven to facilitate students in meeting their daily needs, especially during the initial period after arriving from their hometowns.
PENGARUH DISKON HARGA, GRATIS ONGKIR DAN VIRAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN DI ONLINE SHOP (STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS TRIBHUWANA TUNGGADEWI MALANG) Awung, Irma Sartina; Indah, Sri; Putri, Sri Andika
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6812

Abstract

The rapid development of technology has changed the way people live, as well as the lives of students. Online shop is one of the platforms to make it easier for consumers to shop 24 hours a day without having to face to face. Online stores implement several price discount strategies, free shipping to attract consumers. The purpose of this research is to understand how price discounts, free shipping, and viral marketing affect students' decisions to buy in online stores. The method used was quantitative with a sampling technique using purposive sampling. The total population in this study is 1484 students. To collect researchers, use a questionnaire distributed online through a google form in the Student Association group on the whatshapp application. 153 people were the researcher's sample for this study. According to the findings of the t-test study, the price discount variable has a significant value 0,003 0,05 and calculation values 3,004 t-table 1,97601. This shows that students' decision to buy from online retailers is somewhat influenced by the variable of price discounts. With t-count value 0,702 t-table 1,97601 and significant value 0,484 0,05, The free delivery variable has no influence on students' decision to buy at online retailers. With a value of sig. 0,000 0,05, and t-count 4,156 t-table 1,97601, Viral marketing variables are known to have an influence on students' online shopping decisions. Meanwhile, simultaneously the variables of discounts, free shipping and viral marketing have an effect on students' purchase decisions in online stores and the value of f-calculation 19,404 f table 2,67 and niliai significance of 0,000 0,05.
PERAN AKUNTAN DESA DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS DANA DESA ORO-ORO OMBO, KECAMATAN BATU Indrihastuti, Poppy; Andika Putri, Sri; Muliati, Matildis
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.7391

Abstract

This study aims to assess how village accountants in Oro-Oro Ombo Village, Batu Regency, have improved accountability and transparency in village fund management. We collected data using descriptive qualitative techniques through documentation, interviews, and observations. The results of the study indicate that village accountants are critical in making clear and accurate financial reports, monitoring how money is spent, and teaching the village government and community about money management. Transparency is realized through the publication of budget information on social media and bulletin boards, while accountability is implemented through tiered reporting that involves various parties, including the community. This study stresses the importance of community participation in village financial management to prevent corruption and increase public trust in village governance. We expect the findings of this study to serve as a roadmap for enhancing village budget management.
PENGARUH DISKON BELANJA DAN KEAMANAN DALAM MENGGUNAKAN SHOPEEPAY SEBAGAI SISTEM PEMBAYARAN TERHADAP PERILAKU KONSUMSI DI KALANGAN MAHASISWA UNITRI Putri, Sri Andika; Agusnia, Kria
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 1 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i1.4612

Abstract

Pembayaran produk dan layanan kini dapat dilakukan menggunakan e-wallet, salah satunya ShopeePay di aplikasi Shopee yang memberikan keamanan dalam berhemat dan berbelanja. Hal ini dimungkinkan di era digital yang berkembang pesat. Hal ini, khususnya di kalangan pelajar, dapat berdampak pada kebiasaan konsumsi. Penelitian ini bertujuan untuk mengetahui apakah keamanan sistem pembayaran ShopeePay dan diskon belanja berdampak pada perilaku konsumsi mahasiswa Unitri. Dalam penelitian ini, analisis regresi linier berganda dikombinasikan dengan purposeful sampling. SPSS Versi 25 digunakan saat memproses data. Hasilnya menunjukkan bahwa diskon belanja berdampak kecil pada konsumsi siswa. Statistik thitung = -1,121 ttabel 1,675 yang memiliki nilai signifikansi 0,232 0,05 membuat H1 tidak valid. Hipotesis 2 didukung karena hubungan antara keamanan (X2) dan perilaku konsumsi (Y) pada mahasiswa Unitri adalah positif dan hanya signifikan secara marjinal, dan karena nilai thitung = 4,124 ttabe1 1,675 memiliki nilai signifikan 0,000 (p 0,05). Hasil uji f menunjukkan bahwa fhitung (9,039) ftabel (3,180) memiliki nilai signifikansi 0,000, mendukung hipotesis (H3) menunjukkan bahwa perilaku konsumsi (Y) antar unit mahasiswa dipengaruhi secara positif dan signifikan secara simultan oleh variabel X1 dan X2, baik secara sendiri-sendiri maupun bersama-sama.