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KOMPETENSI SDM DAN PENGARUHNYA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI KSP DI KABUPATEN JEPARA Rohman, Fatchur
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016)
Publisher : Universitas Jember

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

Abstract

Koperasi sampai saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia (SDM) dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. SDM yang rendah berakibat pada kinerja koperasi itu sendiri yang biasanya dilihat dari beberapa faktor diantarannya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable apa yang paling dominan berpengaruh. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variable yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan KSP di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa knowledge mempengaruhi kinerja karyawan secara signifikan, skill mempengaruhi kinerja karyawan secara signifikan, ability mempengaruhi kinerja karyawan secara signifikan dan variable skill merupakan variable yang mempengaruhi paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan tersebut terutama skill.
Aanalisis Kinerja Keuangan Pemerintah Desa Di Kabupaten Jepara (Studi Kasus Pemerintah Desa Jambu) Rohman, Fatchur
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.4103

Abstract

Financial performance, namely providing direction on financial performance, providing an assessment of performance measures to government management, providing input or evaluation of performance achievement and improving the system on government performance. The purpose of this study is to find out the financial performance of the Jambu Village Government the object under study is the Budget Realization Report data. Jambu Village Income and Expenditure Budget 2016-2018. The method used in this study is a qualitative method using primary and secondary data. The data used in this study is the Jambu Village Budget Realization Report 2016-2018 after data is processed using financial ratios in the form of Independence Ratios, Efficiency Ratios, Dependency Ratios, Activity Ratios, and Growth Ratios. Results from the 2016-2018 Jambu Village Financial Performance Analysis study showed that the Independence Ratio was very poor, the Efficiency Ratio was good or Efficient, the Dependency Ratio was very high to the Provincial or District Governments, the Activity Ratio was still unbalanced between the Ratio of Direct Shopping and Indirect Expenditure The Activity Ratio is Dominant Direct Spending, PADes rowth Ratio for 2016-2017 is very Low while 2017-2018 is very high, Growth Ratio of total PADes in 2016-2017 is very low and in 2017-2018 is relatively moderate, Direct Shopping Activity Ratio 2016 Ratio -2017 is very low, while 2017-2018 is very high while the Indirect Expenditure Activity Ratio for 2016-2017 is relatively moderate. Whereas 2017-2018 is very low. DOI: 10.26905/ap.v6i1.4103
Manajemen Keuangan Pada Unit Pengelola Uang Jimpitan Yang Menghadapi Masalah Manajemen Aan Zainul Anwar; Subadriyah Subadriyah; Fatchur Rohman
COMVICE: Journal Of Community Service Vol. 3 No. 2 (2019): Oktober (2019)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.453 KB) | DOI: 10.26533/comvice.v3i2.426

Abstract

Keragaman budaya yang ada di Indonesia memunculkan corak dan kegiatan masyarakat yang berbeda-beda. Salah satunya di Desa Sinanggul Kecamatan Mlonggo Kabupaten Jepara dimana masyarakat RT-nya melaksanakan kegiatan jimpitan yang hasilnya untuk kebersamaan. Namun demikian dalam melaksanakan kegiatannya kelompok dihadapkan pada suatu permasalahan yaitu belum adanya system dan prosedur pelaksana jimpitan, manajemen organisasi dan manajemen keuangan. Dari permasalahn yang ada maka dibuat program prioritas yang disepakati dengan mitra yaitu; 1. Program Penyusunan Sistem akuntansi dan Keuangan, 2. Program Penyusunan manajemen tata kelola organisasi. Kedua program tersebut dilaksanakan dengan melibatkan mitra sebagai pihak yang mengaplikasikan hasil kegiatan ini. Hasil dari kedua kegiatan ini adalah tersusunnya sistem akuntansi dan keuangan yang diberi nama software System Informasi Manajemen Rukun Tangga (SIMRT) dan manual dari software yang akan dijadikan panduan bagi pengguna sistem SIMRT secara berkelanjutan. Program Penyusunan manajemen tata kelola organisasi dilaksanakan dengan kegiatan pelatihan manajemen tata kelola, dan menyusun SOP bagi kedua mitra. SOP yang disusun diantaranya; SOP kelembagaan, SOP Pengelolaan Usaha Lembaga, SOP Keuangan Kelompok jimpitan, dan SOP Akuntansi Kelompok Jimpitan. Dengan adanya SOP tersebut diharapkan ke depan unit pertokoan hendaknya dijadikan acuan kerja dan selalu diupayakan untuk diperbaiki agar sesuai dengan perkembangan atau perubahan zaman.
Manajemen Accounting dan Pengembangan Produk Low Density Polypropylene (LDPE) Bank Sampah Bolo Larahan Fatchur Rohman; Yanto Yanto; Nor Diah Handayani; Sri Iftiana Seftiani; Muhammad Riza Aftoni
Abdimas Universal Vol. 4 No. 1 (2022): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i1.132

Abstract

Garbage is one of the complex problems faced by both developing and developed countries in the world. Waste processing continues to be developed in Indonesia to reduce the risk of environmental pollution, one of which is the existence of a waste bank to attract and increase public awareness. One of the waste banks in Pati Regency is the Bolo Larah Waste Bank. Based on the results of surveys and observations, there are several problems faced by the waste bank, including the limited administration of waste savings management from the community as customers, limited information and ways to process LDPE type plastic waste into products of economic value, and limited knowledge from partners about determining development costs. junk products. The method used in this service activity begins with preparation, development of the SIMASH waste bank application that provides information for management / manager decision making, waste bank management training and calculating the price of waste products that have been developed. The result of this service activity is that partners get information and training on the use of the SIMASH application which can provide accounting information for decision making, training on the development of LDPE type waste products into paving blocks and training has been carried out in calculating the cost of products developed by the bolo larahan waste bank.
Minat Melakukan Pencatatan Akuntansi Melalui Pendidikan, Umur Usaha, Dan Komitmen Organisasi Pada Industri Kecil Menengah Kabupaten Jepara yanto yanto; Shalihul Aziz Widya Iriawan; Fatchur Rohman
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): March 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.2568

Abstract

Abstract The purpose of this study is to analyze the interests of accounting records through education, age of business, and commitment. The sample of research is 89 IKM in Jepara regency, sampling technique using random sampling. Analyzer uses multiple regression, hypothesis test, and coefficient of determination. The results of the analysis is known to have a significant influence on the importance of accounting records, evidenced by testing the hypothesis t is the value of sig. 0.001. Age of business does not have a significant influence between the interest to perform accounting records, evidenced by testing the hypothesis t is the value of sig. 0.740. And organizational commitment has a significant influence on interest in accounting records, evidenced by testing the hypothesis t is the value of sig. 0,000. Keywords: Education, Age, Commitment, and Accounting Recording. DOI: https://doi.org/10.26905/ap.v5i1.2568 //
Kompetensi SDM dan Pengaruhnya terhadap Kinerja Karyawan Bagian Akuntansi KSP di Kabupaten Jepara Fatchur Rohman
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.1796

Abstract

Koperasi sampai saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia (SDM) dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. SDM yang rendah berakibat pada kinerja koperasi itu sendiri yang biasanya dilihat dari beberapa faktor diantarannya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable apa yang paling dominan berpengaruh. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variable yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan KSP di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa knowledge mempengaruhi kinerja karyawan secara signifikan, skill mempengaruhi kinerja karyawan secara signifikan, ability mempengaruhi kinerja karyawan secara signifikan dan variable skill merupakan variable yang mempengaruhi paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan tersebut terutama skill.
Analisa Potensi Zakat UMKM Mebel Melalui BAZNAS untuk Peningkatan Kesejahteraan Masyarakat Jepara Fatchur Rohman; Aan Zainul Anwar; Subadriyah Subadriyah
Perisai : Islamic Banking and Finance Journal Vol 1 No 3 (2017): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v1i3.1068

Abstract

This study aims to determine the potential of zakah and issued UMKMcarving furniture and its effect on the welfare of the surrounding community through BAZNAS Jepara district, as well as deepen the knowledge and results of poverty modeling in Jepara district. Methods This research is a qualitative study of triangulation and method.. The result of this research is zakat potential in Jepara very big, especially from carving furniture sector where 91,27% carving furniture entrepreneur know and have understanding about zakahand counting zakah. The distribution of zakah UMKM carving furniture by 19.78% is channeled through Baznas Jepara this is because of the low role of UPZ at sub-district and village level. minimum potential of zakat top of UMKM furniture ukiritung Rp. 1.644.500.000, - and distributed to productive zakat with nominal Rp 25 Million/ recipient of working capital will be received as many as 65 recipients of zakah every year but this potential is not yet programmed by BAZNAS Jepara. In this researchthe awareness and knowledge of the society about zakah is very high, it needs to be socialized about zakah on the company, the preparation of existing financial instruments of zakah, and zakah can be as tax deductions.
Transparansi dan Akuntabilitas Anggaran Pendapatan dan Belanja Desa (Studi Kasus di Desa Ngasem Kecematan Batealit Kabupaten Jepara) Fatchur Rohman; Aci Relandani
Jurnal Dinamika Ekonomi & Bisnis Vol 17, No 1 (2020)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v16i1.1099

Abstract

This study aims to determine transparency and accountability in the implementation of the Village Income and Expenditure Budget in Ngasem Village, Batealit District, Jepara Regency. Because in Ngasem Village, Batealit Subdistrict, Jepara Regency, the Village Budget has always increased. In the Village Revenue and Expenditure Budget, priority is placed on village infrastructure. The data used in this study were obtained from data collection and carried out by direct observations in the field with interviews. The data analysis technique used in this study is a qualitative descriptive analysis with data processing methods with triangulation techniques. This interview technique was conducted directly with the Village Head, Village Secretary, Village Consultative Body, and Village Communities in Ngasem Village, Batealit District, Jepara Regency. The results of this study indicate that the Ngasem village has carried out transparency and accountability in the Village Budget of the 2018 budget year. In general the transparency and accountability in Ngasem Village has been in accordance with the provisions and has run well and smoothly.
Analisis Faktor-Faktor Fraud Pentagon Teori Pada Fraudelent Financial Report Indah Yunita Sari; Fatchur Rohman
Jurnal Dinamika Ekonomi & Bisnis Vol 19, No 1 (2022)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v19i1.3211

Abstract

Fraudulent financial report is caused by the company's efforts to show the company's financial condition as well as possible to potential investors with the aim to make them have the desire to invest and cooperate with the company. This research aims to analyze the fraud pentagon factors that influence the emergence of fraudulent financial reports in manufacturing companies in the consumer product industry listed on the Indonesia Stock Exchange (IDX) during 2017 – 2020. The fraud pentagon variables include external pressure, ineffective monitoring, change in auditor, change of directors, and frequent number of CEO pictures. The population in this research were manufacturing companies in the consumer product industry that submit complete and good financial reports on the IDX or on the company's website. The sampling technique used was purposive sampling, and the data were analyzed using multiple linear regression analysis assisted by SPSS version 20 software. In this research, it was found that the external pressure variable positively affects the fraudulent financial report, while the ineffective monitoring, change in auditor, change of director, and frequent number of CEO pictures variables did not have an effect on the fraudulent financial report.
Online learning models for junior high school students in the era of the COVID-19 pandemic Fatchur Rohman; M. Lutfi Hidayatullah; Riska Roisatul Ajizah; Endah Junita Sari
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 6, No 4 (2021): November 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v6i4.5709

Abstract

In this era of the COVID-19 pandemic, many students experience obstacles in their learning process, especially in implementing online learning models. The purpose of the community service program is to apply online learning models and media that can be used in learning in the era of the COVID-19 pandemic. This program is intended for teachers and students at MTs SA PP Roudlotut Tholibin in Bandungharjo Village, Donorojo District, Jepara Regency. The implementation stages of the program include the development of learning tools and media, the application and process of making learning media, the use of website-based learning applications, and mentoring and application of web-based learning applications. The results of the community service program are guidelines for using web-based learning applications and innovative learning media. The results of the program show that the application of online learning models with innovative media can improve teacher performance and student understanding. Teachers can use creative media properly. Students' understanding has increased in learning during the COVID-19 pandemic.
Co-Authors . Andarwati . Sumiati A. Khoirul Anam Aan Zainul Anwar Abdul Razak, Sarah Abdurahim, Muhammad Nabil Aci Relandani Adhitama, Raissa Afifah, Husna Agung Wibowo Agus Irwanto Ahmad Saefudin Aizatul Muniroh Alif Yanuar Zukmadini Aloysius Duran Corebima Ananda Sabil Hussein Anggarani, Dinar Arsy Anggiase Alisiani Putri Anthapratama, Fahrezi Ihza Ardisa, Chintata Armanu Thoyib Arrifda, Melin Astrid Puspaningrum Atik Kurniawati, Atik Berutu, Meta Bara Betty Lukiati Brilian, Klaudea Catharina Aprilia Hellyani Christin Susilowati Darmawati Darmawati Darwanto Darwanto David Zaenal Anwar Delima, Cicci Ima Diwanata, Bima Dodi Irawanto Dwi Listyorini Edi Susilo Edy Yusuf Agung Gunanto Eka Chandradi Yudha, Eka Chandradi Elsje Theodora Maasawet Endah Junita Sari Ennida Novanti Farah Salsabila, Farah Fardhani, Indra Farizan, Neoda Fatmawati Fatmawati FAUZI Fery Rahma Pradika Frida Kunti Setiowati Grimonia, Raissa Gultom, Dea Andreas Pratama Hairul, Riandika Noval Hakim, Haeriah Hapsari, Raditha Dwi Vata Hapsari Hayuana, Wachidah Helmi Afif Prasidha, Helmi Afif Hendra Susanto Herawati Susilo Ibrohim Ilyas, Aliyah Imron, Much Indah Yunita Sari Isyfa Fuhrotun Jayanti, Elis Dwi JK, Adi Kus Rochman Kardina Yudha Parwati Kartikasari, Ani Khaq, Rizki Amalia Nurul Kolow, Jullya Christin Kundariati, Maisuna Kurniawan, Moh Dian Laela, Murni Oktafiani Layyinatus Syifa, Liftia Luqman Obby Rival M. Lutfi Hidayatullah Mangilep, Muhammad Agung Ady Maulana, Muhammad Ilham Wisnu Mega Mirasaputri Cahyanti Meila Dwineta Miftah Arifin Muhammad Faiz Roy’an Muhammad Ridho Muhammad Riza Aftoni Muhammad Sukron Iriyanto Muhammad Yasin Muhammad Ziauddin Ulya Mulyani, Haniva Muntholib Munzil Murni Sapta Sari Muzakki, Ahmad Syahri Nabila, Azzahra Nanang Suryadi Ninik Kristiani Noermijati, Noermijati Noor Arifin Nor Arif Nor Diah Handayani Novita Mandayanti Nugraheni, Febriani Sarwendah Asri Nur Aeni Widiastuti Nur Hidayati Nur'aqil, Ariiq Naufal Nuril Aulia Munawaroh Nurlaela, Nunung Pradani, Estri Aditya Prasetya, Alfadito Noval Purbayu Budi Santosa Putu Adi Putra Arimbawa Rachmawati, Rizqi Nur Raditha Dwi Vata Hapsari Rafsanjani, Attariq Rahayu, Paramita Renny Annisa Rifandani, Eka Putri Rila Anggraeni, Rila Riska Roisatul Ajizah Rizkiyah, Siti Yuniza Ika Robi, Fikri Syahir Rofiq, Ahmad Faiqun Nawwar Rosida, Ananda Frisca Ayu Rr Ayu Firdausiah S Siswanto Sa'adah, Evi Salsabila, Marisa Samiun, Aspiati A. Samiun Santi Andriyani Saputra, Dhimas Indra Sari, Dini Ayunda Savitri, Arie Andani Shalihul Aziz Widya Iriawan Siti Haerani Sitoresmi Prabaningtyas Sri Iftiana Seftiani Sri Palupi Prabandari Sri Rahayu Lestari Subadriyah, Subadriyah Suharni, Siti Sulisetijono Sulisetijono Sunaryo Sunaryo Syelvi Puspitarani Talchis Afkar Tambunan, Joseph Dolok Hidefumi Tatong Hariyanto Tifliyah, Siti Zainut Triangga, Bigraf Utami Sri Hastuti Verdamil, Ainun Cornelia Vinaima, Alya Rizki Vivi Novianti Wahyuli, Eka Fais Wakhidya, Savira Amilda Widya Sofiana Wijiasih, Wijiasih Wildaniyati, Arini Winny Astuti Yanto Yanto Yanto, Yanto Yessi Affriyenni Yudhi Dharmansyah Yuli Astutik Yuliati - Zaenal Anwar, David Zahra, Safrida Kusdwi Zulia Safitri