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Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Telkom Indonesia Witel Bogor Najwa Nabila; Ade Sri Mulyani
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.474

Abstract

PT Telkom Indonesia (Persero), Tbk is a State-Owned Enterprise (BUMN) that provides telecommunication network services and information and communication technology (ICT) in Indonesia. The focus of this research is on the performance of employees of PT Telkom Indonesia Witel Bogor. Employee performance is estimated to be influenced by leadership style and work discipline of PT Telkom Indonesia Witel Bogor. The method of collecting data in the preparation of the thesis is the observation method and questionnaire with the analysis method in the form of quantitative analysis with data collection techniques using the Slovin formula. The population used was 43 respondents using a questionnaire in the Likert scale unit. In data processing for analysis, the application of the SPSS 20 program was used with multiple linear regression analysis techniques with the results Y = 1.022 + 0.034 X1 + 0.804 X2 which included data quality tests, classical assumption tests, partial hypothesis tests with T results of 7.337 (X1) and 10.016 (X2). Simultaneously the two independent variables obtained an F calculated of 49.023. In the determination coefficient test, the two independent variables had an effect of 70.5% on employee performance.
Deskripsi Mengenai Perubahan Kebijakan Moneter di Indonesia dalam Perspektif Suku Bunga dan Nilai Tukar Ranteallo, Asrah Tandirerung; Herawati, Niken; Sri Mulyani, Ade
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9637

Abstract

Sektor Keuangan di Indonesia menjadi problem yang elementer dalam struktur perekonomian nasional kita. Kajian ini membahas perubahan kebijakan moneter dari sudut pandang suku bunga dan nilai tukar rupiah di Indonesia. Kajian ini terhitung sebagai kajian kuantittaif dengan menggunakan data yang sifatnya skunder. Adapun data tersebut digali dari sumber skunder kredibel, yakni data yang di keluarkan oleh Lembaga Negara yakni BPS dan Bank Central atau Bank Indonesia. Dengan model analisis Error Correction Model (ECM), kajian ini menghasilkan temuan betapa sudut pandang dan asumsi dengan nilai tukar lebih efektif jika disandingkan dengan sudut pandang atau asumsi suku bunga. Realitas itu terjadi karena semua variabel dalam nilai tukar mempunyai pengaruh yang cukup signifikan. Sedangkan untuk perspektif suku bunga justru memberikan respon yang arahnya negatif terhadap laju pertumbuhan ekonomi di negeri ini. Disisi lain kajian ini mendapati bahwa suku bunga kredit dalam jangka pendek semakin tidak signifikan dalam kontribusinya pada laju pertumbuhan ekonomi. Dalam kajian ini suku bunga baru memberikan peran positifnya ketika berjalan dalam jangka Panjang. jangka pendek. Sementara itu, suku bunga pinjaman memberikan respon positif dalam jangka panjang.
Manajemen Sumber Daya Manusia Konsep, Implementasi, Dan Tantangan Di Era Digital Herawati, Niken; Mulyani, Ade Sri; Ranteallo, Asrah Tandirerung
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.16066

Abstract

Artikel ini membahas konsep manajemen sumber daya manusia (MSDM) yang merupakan salah satu faktor kunci dalam mencapai keunggulan kompetitif organisasi. Melalui pendekatan teoretis dan praktis, artikel ini menguraikan fungsi-fungsi utama MSDM, tantangan dalam implementasi, serta relevansi MSDM di era digital saat ini. Tujuan dari artikel ini adalah untuk memberikan wawasan mengenai pentingnya MSDM dalam mendukung kinerja organisasi yang efektif dan efisien. Kinerja organisasi yang efektif dan efisien merupakan tujuan utama dari manajemen organisasi untuk memastikan bahwa sumber daya yang ada, baik manusia, waktu, maupun aset, digunakan dengan optimal guna mencapai tujuan strategis. Efektivitas berfokus pada pencapaian tujuan, sementara efisiensi berkaitan dengan penggunaan sumber daya secara ekonomis untuk mencapai hasil yang maksimal. Kinerja organisasi yang efektif dan efisien dicapai melalui kombinasi dari berbagai faktor seperti visi dan tujuan yang jelas, manajemen sumber daya manusia yang berkualitas, penggunaan teknologi yang tepat, serta proses bisnis yang efisien. Pengambilan keputusan berbasis data, pengelolaan anggaran yang baik, serta evaluasi kinerja secara berkala juga memainkan peran penting dalam memastikan bahwa organisasi terus bergerak maju dengan penggunaan sumber daya yang optimal. Pemimpin yang kuat dan budaya organisasi yang mendukung efektivitas dan efisiensi akan membantu memastikan bahwa semua elemen ini bekerja secara sinergis untuk mencapai tujuan jangka panjang organisasi
Penerapan Aplikasi Zahir Accounting dalam Penyusunan Laporan Keuangan pada PT. Havidz Sarana Utama Depok Mulyani, Ade Sri; Rusdi, Ibnu; BR Karo, Flora Marantika
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v1i2.184

Abstract

Perkembangan dunia usaha semakin maju pesat, baik perusahan dagang maupun perusahaan jasa sehingga megharuskan para pengusaha untuk dapat mengolah data serta melaksanakan manajemen perusahaan menjadi lebih baik hal ini tidak terlepas dari teknologi informasi yang terus berkembang. Kegiatan usaha akan kurang efektif jika aktivitas atau kegiatan usaha tidak mengikuti perkembangan pada masa kini yang mengedepankan penggunaan teknologi informasi, salah satunya adalah komputer. PT. Havidz Sarana Utama merupakan perusahaan yang kegiatan usahanyaa dibidang perdagangan umum dan jasa, pengolahan transaksi keuangan menggunakan masih manual, mulai dari bukti transaksi yang masih ditulis secara manual pada kertas nota, perekapan data transaksi yang masih ditulis di dalam buku, dan pembuatan jurnal umum, buku besar, jurnal penyesuaian, sampai dengan laporan keuangan yang disusun menggunakan Ms. Excel sehingga terkadang terjadi kehilangan bukti transaksi serta keterlambatan dalam membuat laporan keuangan, tidak dapat membuat laporan secara otomatis dan lain-lain. Oleh sebab itu penulis akan mencoba untuk menerapkan Aplikasi Akuntansi Zahir Accounting sebagai pemecahan masalah dalam pengolahan data akuntansi dan laporan keuangan, dengan adanya Zahir Accounting dapat memperkecil kemungkinan kesalahan penginputan data dan aplikasi Zahir Accounting mudah untuk dipelajari/dipahami, sehingga kinerja Perusahaan berjalan dengan baik, efektif, dan efisien dalam pencatatan transaksi keuangan serta pembuatan laporan.
ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT ORGANIZATION FINANCIAL REPORTS BASED ON PSAK NO. 45 AT THE PUNDI AMAL PEDULI KASI FOUNDATION Asrah Tandirerung Ranteallo; Niken Herawati; Ade Sri Mulyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of Financial Accounting Standards (PSAK) plays a crucial role in the preparation of financial statements for non-profit organizations, including foundations. This study aims to analyze the application of financial reporting for non-profit organizations based on PSAK No. 45 at the Yayasan Pundi Amal Peduli Kasih. The results of this research are expected to serve as a reference for the foundation in preparing accountable and transparent financial statements in accordance with the applicable standards in Indonesia. This study employs a qualitative approach using secondary data obtained from the foundation’s financial statements. The financial management process of the foundation involves collecting funds from donors who contribute without expecting any financial return. The analysis shows that the accounting system applied records the receipt and disbursement of funds, which are subsequently summarized to prepare monthly financial reports. The findings indicate that the foundation’s financial statements remain relatively simple and have not yet fully complied with PSAK No. 45 on the financial reporting of non-profit organizations. Therefore, improvements are needed in the application of accounting standards to ensure that the foundation’s financial statements are presented more transparently and in accordance with generally accepted accounting principles.
THE EFFECT OF TAX KNOWLEDGE AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE IN THE SUBMISSION OF PT BOBA INDAH'S ANNUAL TAX RETURN IN 2024 Ade Sri Mulyani; Asrah Tandirerung Ranteallo; Niken Herawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 2 (2025): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v10i2.2330

Abstract

This research aims to contribute tax knowledge, taxpayer awareness, and add insight in the application to individual taxpayer compliance with employees at PT Boba Indah. The study population includes all individual taxpayers in the company, using a nonprobability sampling method that produces a sample of 30 taxpayers. The data analysis method used was multiple linear regression analysis and hypothesis testing using the SPSS 25 program. The results of the study show that tax knowledge and taxpayer awareness have a positive and significant influence on the compliance of individual taxpayers. The implication of this study is that the Directorate General of Taxes can strive to improve education, socialization, training, and improvement programs of the e-filing system to increase the level of taxpayer compliance in submitting annual tax returns. Thus, it can be expected that the implementation of this strategy will have a positive impact in achieving the goal of increasing overall taxpayer compliance
Mengelola Risiko dan Ketidakpastian dalam Capital Budgeting Sri Mulyani, Ade; Yusuf, Muhammad; Berry, Yunike; Yanti, Etyca Rizky; Rantina, eilanta; Lestari, Tri
Jurnal Pendidikan Matematika : Judika Education Vol. 8 No. 6 (2025): Jurnal Pendidikan Matematika:Judika Education
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hcaggv98

Abstract

Capital budgeting is a crucial aspect of long-term investment decision-making, particularly under conditions of risk and uncertainty. The literature shows that traditional methods such as Net Present Value (NPV) and Internal Rate of Return (IRR) are still dominant, although they are often inadequate to address the dynamics of the global economy, policy, and markets. Therefore, capital budgeting theory and practice are evolving by adopting advanced techniques, including sensitivity analysis, Monte Carlo simulations, decision trees, and real options, which offer flexibility in the face of uncertainty. This study employed a Systematic Literature Review (SLR) method based on the PRISMA 2020 guidelines, with the primary source being the Scopus database. The selection process yielded 2,709 initial articles, which, after filtering for publication year (2020–2025), language, open access, and keyword relevance, were narrowed down to 90 eligible articles for further analysis. Bibliometric data was then mapped using the VOS viewer to visualize the interconnections between topics. The study's results show an increasing publication trend post-COVID-19 pandemic, with research dominated by energy, infrastructure, and climate policy. The analysis also uncovered research gaps, particularly in the digital sector, MSMEs, and developing country contexts. In conclusion, this study emphasizes the need for a hybrid quantitative-behavioral approach to capital budgeting and opens up research opportunities related to the integration of sustainability aspects into investment decisions.   Keywords: capital budgeting, risk, uncertainty, bibliometrics
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Jamaah pada Penyelenggara Perjalanan Ibadah Umrah (PPIU) di Jakarta Timur: The Effect of Service Quality and Price on Pilgrim Satisfaction at Umrah Travel Organizers (PPIU) in East Jakarta Della Amalia Prasetiyo; Ade Sri Mulyani
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.102

Abstract

Increasing competition among Umrah Pilgrimage Tour Operators (PPIUs) in East Jakarta following the pandemic is still accompanied by complaints regarding service quality and price. This study aims to analyze the partial and simultaneous effects of service quality and price on pilgrim satisfaction. Using a quantitative approach, primary data were collected from 100 respondents via Likert-scale questionnaires between May and June 2026 using a purposive sampling technique based on the Lemeshow formula. Data were processed using SPSS 27 through validity, reliability, classical assumption, multiple linear regression, t-test, f-test, and coefficient of determination tests. The results show that service quality and price have a positive and significant effect on pilgrim satisfaction, both partially and simultaneously, with the price variable as the most dominant factor. Together, both variables contribute 90.2% to pilgrim satisfaction. This study concludes that transparent pricing and maintaining consistent service quality are key strategies for maintaining pilgrim satisfaction at PPIUs.
The Effect Of Monthly Budget Use And Saving Habits On Generation Z's Personal Fund Management Kasmanto Miharja; Ade Sri Mulyani
EDUJAVARE: International Journal of Educational Research Vol. 4 No. 02 (2026): EDUJAVARE: International Journal of Educational Research
Publisher : CV. Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/edujavare.1694

Abstract

This study aims to analyze the influence of monthly budgeting and saving habits on personal financial management in Generation Z. Personal financial management is an important aspect for Generation Z because this age group is faced with various consumer needs and the development of digital technology that influences financial spending patterns. The use of a monthly budget is understood as an individual's ability to plan and manage income and expenses in a structured manner, while saving habits are defined as the behavior of setting aside a portion of income regularly for future needs. This study uses a quantitative method with data collection techniques through distributing questionnaires to Generation Z respondents from various educational and occupational backgrounds. The data obtained were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that the use of a monthly budget and saving habits have a positive and significant effect on personal financial management of Generation Z. Thus, the better the ability to prepare a monthly budget and the more consistent the saving habits, the better the personal financial management carried out by Generation Z
THE INFLUENCE OF PRICE AND PROMOTION ON PURCHASE DECISIONS AT KOPI SHOP DALAM GANG, JAKARTA Niken Herawati; Ade Sri Mulyani; Asrah Tandirerung Ranteallo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 3 (2026): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

In the increasingly competitive coffee shop market, consistency and quality are the most important things for every coffee shop that wants to avoid the trap of early failure, especially coffee and customer service, including those related to price and promotion. The purpose of this study is to determine the effect of price and promotion on purchasing decisions at Kedai Kopi Dalam Gang Jakarta. This type of research is a statistical quantitative study with a sampling technique using probability sampling, with a total of 80 respondents. Primary data in this study were collected by distributing questionnaires, and secondary data obtained from books, journals and internet media. The data analysis techniques used are multiple linear regression analysis methods, classical assumption tests, instrument tests (validity and reliability), hypothesis testing, and coefficient of determination using the SPSS program version 25.0. The results of this study indicate that partially, each variable, namely price and promotion, has a positive and significant effect on purchasing decisions at Kedai Kopi Dalam Gang Jakarta, which is 74.6%, and the remaining 25.4% is influenced by other factors outside of it.