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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JER
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH CURRENT RATIO, TOTAL ASSETS TURNOVER, DAN RETURN ON INVESTMENT TERHADAP KINERJA PERUSAHAAN PADA INDUSTRI FOOD AND BEVERAGES YANG TERDAFTAR DI BEJ Srimindarti, Ceacilia
Jurnal Ilmiah Telaah Manajemen Vol 6 No 2 (2009): Vol. 6 No. 2 2009
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This study aimto analyze the influence of current ratio, total assets turnover, and return on investment to performance on food and beverage company that listed in Jakarta Stock Exchange. The population in this study were food and beverage company that listed in Jakarta Stock Exchange. Sampling method were used in this study was purposive sampling. Regression analysis were used to testing influence current ratio, return on investment, and total assets turnover to performance which proxied by earning after tax. The results of this study found that current ratio and total assets turnover have positive andsignificant impact on performance. On the other hand return on investment has no influence to performance.Key Words: current ratio, total assets turnover, return on investment, performance.
IKLIM ORGANISASI SEKOLAH MEMODERASI PENGARUH MOTIVASI KERJA DAN KOMPETENSI TERHADAP KINERJA GURU SMK NEGERI DI KABUPATEN PATI Winarto, Winarto; Srimindarti, Ceacilia
Jurnal Ilmiah Telaah Manajemen Vol 11 No 1 (2014): VOL 11 NO. 1 2014
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This study is aimed to examine the effect of school organization climate in moderating the influence of work motivation and competence on teacher performance of state vocational school in Pati regency. The purposes of this study are to clarify and extend previous research on the effect of school organization climate in moderating the influence of work motivation and competence on the teacher's performance of state vocational school in Pati regency. The population in this study was 323 teachers. While the samples were taken by using Slovin formula by significance level α = 0.05, with a spread proportional to each school by proportional random sampling. Data was collected using questionnaires, and after that data was processed by using SPSS 19. Results of the study showed (1) motivation has positive and significant impact to the teacher’s performance, (2) competency has positive and significant impact to the teacher’s performance, (3) organization climate has positive and significant impact to the teacher’s performance, (4) organization climate moderates the influence of work motivation on teacher’s performance, (5) organization climate moderates the influence of competence on teacher’s performance. Keywords: Motivation, Competence, Organizational Climate, Performance
PENGARUH DISIPLIN DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA GURU YANG DIMODERASI OLEH BUDAYA ORGANISASIONAL SEKOLAH DASAR NEGERI UPT DISDIKPORA KECAMATAN TULIS KABUPATEN BATANG Juremi, Juremi; Srimindarti, Ceacilia
Jurnal Ilmiah Telaah Manajemen Vol 13 No 2 (2016): Vol. 13 No. 2 2016
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This study is aimed to analyze the organizational culture role of moderating influence of discipline and organizational commitment on the performance of Public Primary School Teachers at UPT Disdikpora Tulis. In this study population is 141, where as samples taken a number of 115 respondents with a purposive sampling method. Alternative instrument used is the validity and reliability. Classical assumption used normality test, multikolonieritas test and heteroskedasticity test. While the test model used is the coefficient of determination (R²) dan F test (anova test). The hypothesis test used in this study used regression analysis with t criteria test frequency distribution for the level of significance (α) 5%. Based on research results can be summarized as follows: Discipline has positive impact on performance, Organizational commitment has positive impact on performance, Organizational culture has positive impact on performance, Organizational culture has not role of moderating influence of discipline on the performance, Organizational culture has not role of moderating influence of organizational commitment on the performance. Keywords: Discipline, Organizational Commitment, Organizational Culture and Teacher Performance
OPINI AUDIT DAN PERGANTIAN AUDITOR: KAJIAN BERDASARKAN RESIKO, KEMAMPUAN PERUSAHAAN DAN KINERJA AUDITOR Srimindarti, Ceacilia
Fokus Ekonomi Vol 5 No 1 (2006): Vol. 5 No. 1 April 2006
Publisher : Fokus Ekonomi

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Abstract

Today, the business word work under increasing stiff competition. In such an environment, public accountant or audit firm should seek to enhance their competitiveness so they will not switch by their client. This article explore auditor switching action. Propensity of client to change auditors affect auditor when expressing the audit opinion. There are many factors which influence client to change auditor. One of the faktor is regulation. However, other factors also have an inportant impact an auditor switch. The faktor are company size, company growth, bankruptcy, client business risk, audit opinion, audit delay and audit fee.Keywords : Auditor Opinion, Auditor Switch, Company Size, Company Growth, Bankruptcy, Business Risk, Audit Delay, Audit Fee.
THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON RURAL BANKS OWNED BY THE LOCAL GOVERNMENT Puspitasari, Elen; Srimindarti, Ceacilia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.773 KB) | DOI: 10.14710/jaa.10.2.139-156

Abstract

The performance of rural banks owned by the local government showed progress veryproud. Therefore, policies and strategies for the future development of rural banks directedin accordance with the fundamental characteristics of rural banks, which is rural banks ascommunity banks are healthy, strong, productive and spread throughout Indonesia and focusedin the provision of financial services the small, micro and medium enterprises (SME’s) andlocal communities, especially in rural areas.The purpose of this study was to find out whichvariables are to be determinant to measure the user’s perceptions of adopting an informationtechnology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’s adoption of IT on rural banks. Data obtained from respondents’ answers to the questionnaire. The factors that influence adopting an information technologyinnovation, which is voluntariness, relative advantage, compatibility, image, ease of use, resultdemonstrability, visibility, trial ability, and facilitating conditions to be determined by principlecomponent analysis under Factor Analysis Techniques.The adoption of information technologiesby individuals and organizations has been an area of substantial research to extend informationsystem. One of the important strategies that need to be done by the rural banks in order toincrease competitiveness and outreach is empowering of supporting infrastructure industriesowned by rural banks effectively, especially in information technology.
KEPEMIMPINAN TRANSFORMASIONAL KEPALA SEKOLAH MEMODERASI PENGARUH KOMPETENSI DAN EFIKASI DIRI TERHADAP KINERJA GURU SMP DI KECAMATAN TAMBAKROMO KABUPATEN PATI Effendhi, Aziz; Srimindarti, Ceacilia
Jurnal Ilmiah Telaah Manajemen Vol 15 No 2 (2018): VOL. 15 NO. 2 2018
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This study aimed to examine the influences of competence and self-efficacy on teacher's performance of SMP Tambakromo Pati with moderated by transformational leadership. The usefulness of this research is to explain and extend previous research on transformational leadership role to moderate influences competence and self-efficacy on teacher's performance. This study uses population of 120 teachers of Junior High School in Tambakromo district of Pati regency. The analysis technique used is the quasi regression model of moderation. Based on the results can be concluded that: teacher's competence influences on teacher's performance, teacher's self-efficacy influences on teacher's performance, transformational leadership of headmaster influences on teacher's performance, transformational leadership of headmaster strengthening the influences of teacher's competence on teacher's performance, transformational leadership of headmaster is strengthen the influences of teacher's self-efficacy on teacher's performance. Keywords: competence, self-efficacy, transformational leadership, performance
PENGARUH KOMITMEN PROFESIONAL DAN MOTIVASI TERHADAP KINERJA GURU DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA SMA NEGERI RAYON 2 DI KOTA SEMARANG) Martadi, Damianus Nursih; Srimindarti, Ceacilia
Jurnal Ilmiah Telaah Manajemen Vol 14 No 2 (2017): VOLUME XIV NO. II 2017
Publisher : Jurnal Ilmiah Telaah Manajemen

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Abstract

This study aims (1) to test and analyze the effects of professional commitment to the teacher performance of teachers to the teacher of SMA Negeri Rayon 2 in the city of Semarang. (2) to examine and analyze the motivation against the teacher performance of teachers to the teacher of SMA Negeri Rayon 2 in the city of Semarang. (3) to test and analyze the organizational commitment moderates effect of the professional commitment to teacher performance of teachers of SMAN Rayon 2 in the city of Semarang. (4) to examine and analyze the organizational commitment moderate the effect of the professional commitment to the teacher performance of teachers of SMAN Rayon 2 in the city of Semarang. (5) to examine and analyze the organizational commitement moderates the motivation to the teacher performance of teachers of SMAN Rayon 2 in the city of Semarang. The population in this study were teachers of SMAN rayon 2 in the city of Semarang totaling 400 people. Samples are take using purposive sampling technique, They are 200 teachers. Mechanical analysis using multiple linear analysis model testing, test , hypothesis testing using t test and regression testmoderation. The results showed that; (1) professional commitment does not effect to the teacher performance; (2) motivation significant and positive impact of 71.9% to teacher performance; (3) Organization commitment significant and positive impact amounting to 46,6% of the teacher performance, (4) The organizational commitment does not moderate the influence of professional commitment to teacher performance; (5) An organizational commitment does not moderate the influence of motivation on teacher performance. Keywords: professional commitment, motivation, orgnizational commitment and teacher performance.
Dampak Spillover Pekerja Migran Indonesia (PMI) Asal Jawa Tengah Terhadap Pertumbuhan Ekonomi Propinsi Jawa Tengah Caroline, Caroline; Sugiyanto, FX; Kurnia, Achmad Syakir; Lestari, Etty Puji; Srimindarti, Ceacilia
Journal of Economics and Business Vol 1, No 2 (2019): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v1i2.44

Abstract

Spillover tenaga kerja Propinsi Jawa Tengah tahun 2019 cukup tinggi 60.432 pekerja setelah Propinsi Jawa Timur, yaitu 68.740 pekerja. Spillover tenaga kerja Propinsi Jawa Tengah diduga karena jumlah penduduk yang banyak di Propinsi Jawa Tengah. Faktor pendorong Pekerja Migran Indonesia (PMI) berniat bekerja keluar negeri adalah untuk memperoleh pendapatan yang layak sehingga selisih pendapatan dan biaya hidupnya dapat dikirim keluarganya di Indonesia. Tujuan penelitian ini adalah menganalisis dampak spillover Pekerja Migran Indonesia (PMI) terhadap pertumbuhan ekonomi Propinsi Jawa Tengah. Metode penelitian ini menggunakan matriks bobot spasial dengan pendekatan Euclidean Distance untuk menghitung Spatial Autoregressive Model (SAR), Spatial Error Model (SAR), dan Spatial Durbin Model (SDM). Simpulan Hasil penelitian ini adalah sebagai berikut : Spillover tenaga kerja Propinsi Jawa Tengah yang diwujudkan dalam bentuk pekerja Migran Indonesia asal Jawa Tengah kebanyakan berasal dari Kabupaten Cilacap, Kabupaten Kendal, Kabupaten Brebes, Kabupaten Banyumas, Kabupaten Pati, Kabupaten Grobogan, Kabupaten Kebumen, Kabupaten Wonosobo, dan Kabupaten Batang dengan tingkat pendidikan Sekolah Menengah Pertama (SMP) dengan jenis kelamin wanita kebanyakan bekerja pada negara Negara Hongkong, Negara Taiwan, Negara Malaysia, Negara Singapura, Negara Korea Selatan, Negara Brunai Darussalam, dan Negara Saudi Arabia.
KEPATUHAN PAJAK PELAKU UMKM DENGAN MODERASI KEADILAN PAJAK SEBUAH PENDEKATAN STRUKTURAL Hardiningsih, Pancawati; Srimindarti, Ceacilia; Sutrisno, Catur Ragil
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.1-25

Abstract

The problem of low tax compliance is an ongoing problem in the taxation field. This conditionis very ironic with the growth rate of the number of businesses in Indonesia. This study aims toempirically examine the effect of understanding tax, service quality, and tax rates on taxcompliance. This study also examines tax justice as a moderating variable. The population inthis study is the UMKM taxpayer in the city of Semarang as many as 145 MSMEs in the 6 KPPPratama areas of the city of Semarang. The sample selection technique uses conveniencesampling method and obtained 110 MSMEs. Data were analyzed using the Smart Partial LeastSquare technique. The results showed that tax understanding, service quality and tax ratesaffect taxpayer compliance. While tax justice does not moderate the tax rates on taxcompliance. This research is able to explain that awareness of taxpayers starts to grow theimportance of paying taxes, therefore the government must improve public facilities andequitable development for the benefit of the community properly and correctly throughincreasing more intensive education at MSMEs.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS AUDIT Srimindarti, Ceacilia; Ashobah, Siti Nur Fajriah; Hardiningsih, Pancawati; Wulandari, Sartika
Proceeding SENDI_U 2020: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Pengguna laporan keuangan mengharapkan akuntan publik untuk memperhatikan kualitas auditnyasehingga opini yang diberikan sesuai dengan kondisi sesungguhnya, namun terdapat banyak kasus yang terkaitdengan tidak terjaganya kualitas audit. Penelitian ini bertujuan untuk menguji pengaruh independensi,kompetensi dan etika auditor terhadap kualitas audit. Populasi pada penelitian ini seluruh auditor yang bekerjadi Kantor Akuntan Publik di Kota Semarang. Metode pengambilan sampel dengan menggunakan metodeconvienince sampling dan diperoleh sampel sejumlah 71 responden. Metode pengumpulan data menggunakansurvei dengan menyebarkan kuesoner. Data yang diperoleh diolah dengan menggunakan partial least square(PLS). Hasil penelitian menunjukkan independensi, kompetensi dan etika auditor berpengaruh positif terhadapkualitas audit. Hasil penelitian ini diharapkan dapat digunakan sebagai rujukan bagi partner kantor akuntanpublik bahwa untuk meningkatkan kualitas audit diperlukan independensi, kompetensi dan etika yang baik.
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Riska Kuzaimah RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri