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All Journal Enrichment : Journal of Management International Journal of Educational Research and Social Sciences (IJERSC) CENDEKIA : Jurnal Ilmu Pengetahuan International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat
IRMA YUNITA
Universitas Matha'ul Anwar Banten
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PENGARUH PENYUSUNAN ANGGARAN DAN EFEKTIVITAS LAPORAN KEUANGAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI IRMA YUNITA
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 2 No. 1 (2022)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v2i1.884

Abstract

The leadership style of an institution/organization is still considered authoritarian by some people in the area. It is necessary to cultivate a high leadership spirit as a leader so that the managerial performance of employees through several aspects can be studied more deeply. Managerial performance This study aims to instill a good leadership style that can be used as an example in improving employee managerial performance through aspects of budget participation and financial reporting so that the main goals of the organization can be achieved properly. By using associative research method through descriptive approach. The population is 95 employees of BPKD Pandeglang Regency. With a sample of 30 respondents through a simple sampling technique with purposive sampling method. The results obtained by several analyzes show that partially budgetary participation has a significant and significant effect on managerial performance. The effectiveness of financial statements has no effect and is not significant on managerial performance. While the results of the mediating effect of leadership style partially budgetary participation on managerial performance have a significantly different relationship with the moderating effect of leadership style not being able to moderate the effectiveness of financial statements on managerial performance. ABSTRAKGaya kepemimpinan sebuah lembaga/organisasi masih dianggap otoriter oleh sebagian masyarakat didaerah. Perlu menumbuhkan jiwa leadership yang tinggi seorang pemimpin sehingga kinerja manajerial karyawan melalui beberapa aspek yang dapat dikaji lebih dalam. Kinerja manajerial Penelitian ini bertujuan untuk menanamkan gaya kepemimpinan yang baik yang dapat di jadikan teladan dalam meningkatkan kinerja manajerial karyawan melalui aspek partisipasi anggaran dan pelaporan laporan keuangan sehingga tujuan utama organisasi dapat tercapai dengan baik. Dengan menggunakan metode penelitian assosiatif melalui pendekatan deskriptif. Populasi yang ada sebanyak 95 karyawan BPKD Kabupaten pandeglang. Dengan sampel 30 responden melalui Tehnik pengambilan simple dengan metode purposive sampling. Hasil yang didapatkan dengan beberapa analisis didapatkan bahwa Secara parsial partisipasi anggaran berpengaruh dan signifikan terhadap kinerja manajerial. Efektifitas laporan keuangan tidak berpengaruh dan tidak signifikan terhadap kinerja manajerial. Sedangkan hasil dari efek mediasi gaya kepemimpinan secara parsial partisipasi anggaran terhadap kinerja manajerial memiliki hubungan yang signifikan berbeda dengan efek moderasi gaya kepemimpinan tidak mampu menjadi moderasi antara efektifitas laporan keuangan terhadap kinerja manajerial.
The Impact of Increasing Toll Shop Automation on Income Tax with Vehicle Volume as a Moderatting Variable Irma Yunita; Enjat Sudrajat
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1125.959 KB) | DOI: 10.35335/enrichment.v12i2.400

Abstract

The purpose of this study was to determine the impact of increasing the automation of toll booths on income tax with vehicle volume as a moderating variable. This research method uses the Sem PlS 3.0 method with secondary data obtained from the annual hassle of PT. Jasa Marga in 2009-2018. The result of the research is that automatic toll booths have a significant effect on income tax and vehicle volume while vehicle volume on income tax has no effect.
Influence Of Lifestyle, Product Quality And Brand Image On Purchase Decisions With Health Awareness As Moderating Variables(Case Study Of Healthy Food Products Quaker Oat) Irma yunita; Selfiani
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.507 KB) | DOI: 10.35335/enrichment.v12i3.607

Abstract

The purpose of this study was to find out how important the level of public health awareness is to purchasing healthy food decisions by paying attention to lifestyle, product quality and brand image. This research method uses the Sem PlS 3.0 method with primary data in 2022 in the Banten community using a cluster sample of 100 respondents. The research results obtained are that there is a significant relationship between lifestyle and purchasing decisions for Quaker oat products and there is no significant relationship between product quality brand image and lifestyle on purchasing decisions partially. And simultaneously there is no finding of lifestyle, product quality and brand on purchasing decisions. There is no simultaneous ability of the health awareness variable to moderate the relationship between lifestyle, product quality and brand image on purchasing decisions
The Effect Of Green Culture And Csr On Financial Performance With XBRL Application As Moderating Variables Selfiani Selfiani; Irma Yunita
International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 4 (2022): August 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i4.479

Abstract

This study aims to examine the effect of green culture and CSR on financial performance with the application of XBRL as a moderating variable. This research method uses quantitative and secondary data. The sample used in this study is manufacturing companies listed on the IDX in 2020 with the measurement of financial performance variables using the ROA formula, green culture using an index, CSR using an index, and the implementation of XBRL using an index. The stages for the analysis method are descriptive statistics analyzing the mean, minimum, maximum and standard deviation; assumption test: assumption of normality, assumption of absence of multicollinearity symptoms, assumption of autocorrelation, and assumption of heteroscedasticity; the normality test of the data, namely the Kolmogrof-Smirnov statistical test; determinant coefficient (R2); and hypothesis testing. The results show that green culture has a positive effect on financial performance, CSR has a positive effect on financial performance, the application of XBRL strengthens the relationship between green culture and financial performance, the application of XBRL strengthens the relationship between CSR and financial performance.
The effect of financial literacy on online loans and its impact on poverty Irma Yunita Irma; Enjat sudrajat; Nono Arief Rachman; Bachtiar Rifai
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.109

Abstract

The development of information technology has brought things in a simpler direction, one of which is related to banking financial technology where banking transactions that were originally done offline can now be done online. Likewise transactions that are currently life, namely loans made online orpeer to peer lending.This study uses secondary data for 2019 and 2022 using Soft SEM-Pls and structural methods. The results of the study partially state that financial literacy has an effect on interest in online loans and financial literacy has an effect on poverty rates. The results of this study also found There is an influence of interest in online loans on poverty rates. However, the research results also show that interest in online loans has no effect on the poverty rate. This research provides valuable knowledge that online loans do not have a major impact on reducing poverty.
Optimalisasi Peluang Usaha Akibat Pembangunan Tol Rangkasbitung - Panimbang di Desa Kadumalati Pandeglang Permatasari, Novelia Kiki; Rachman, Nono Arief; Yunita, Irma; Sudrajat, Enjat; Syiarudin, Asep
Jurnal Pengabdian Pada Masyarakat Vol 10 No 1 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i1.1067

Abstract

Desa Kadumalati adalah desa yang berada di wilayah kecamatan Sindangresmi, kabupaten Pandeglang, provinsi Banten, yang merupakan salah satu diantara beberapa desa yang dilintasi oleh pembangunan jalan tol Rangkasbitung-Panimbang. Mayoritas penduduknya adalah petani dengan hasil bumi berupa gabah padi. Pembangunan yang melintasi suatu wilayah seharusnya membawa dampak positif bagi lingkungan, salah satunya optimalisasi dari dampak adanya pembangunan adalah dengan mengembangkan SDM warga, seperti Wirausaha, UMKM, Kegiatan PKK yang dapat menambah pendapatan Masyarakat. Kegiatan ini bertujuan untuk menggali informasi dan memberikan sosialisasi terkait dengan potensi alam apa saja yang ada di desa Kadumalati yang bisa dijadikan peluang usaha untuk menambah penghasilan masyarakat dengan memanfaatkan dampak dari pembangunan jalan tol Rangkasbitung-Panimbang. Metode yang digunakan adalah sosialisasi, pelatihan dan workshop terkait dengan optimalisasi peluang usaha dampak dari pembangunan jalan tol Rangkasbitung-Panimbang. Hasil dari aktivitas ini berdampak pada peningkatan pemahaman dan keterampilan peserta dalam memanfaatkan potensi alam yang ada guna menambah penghasilan salah satunya para ibu rumah tangga dapat membuat sebuah produk makanan yang terbuat dari beras yaitu Ranggining khas desa Kadumalati. Kadumalati Village is a village in the Sindangresmi sub-district, Pandeglang Regency, Banten Province, which is one of several villages crossed by the Rangkasbitung-Panimbang Toll Road Construction. The majority of the population are farmers whose agricultural products are rice grain. Development that crosses an area should have a positive impact on the environment, one way of optimizing the impact of development is by developing citizens' human resources, such as entrepreneurship, MSMEs, PKK activities which can increase community income. This activity aims to gather information and provide outreach regarding what natural potential exists in Kadumalati village which can be used as a business opportunity to increase community income by utilizing the impact of the construction of the Rangkasbitung-Panimbang toll road. The methods used are outreach, training and workshops related to optimizing business opportunities resulting from the construction of the Rangkasbitung-Panimbang toll road. The results of this activity have an impact on increasing participants' understanding and skills in utilizing existing natural potential to increase their income, one of which is that housewives can make a food product made from rice, namely Ranggining, a specialty of Kadumalati Village.
Co-Authors Bachtiar Rifai Enjat sudrajat Enjat Sudrajat Nono Arief Rachman Novelia Kiki Permatasari Selfiani Selfiani Selfiani Selfiani, Selfiani Sudrajat, Enjat Syiarudin, Asep