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The Influence of HR Development Strategies on the Performance of KJKS BMT Managers for Bina Ummat Sejahtera KCU Grobogan Dede Mariana; Novi Vizainiyah; Suwanto Suwanto
Academia Open Vol 1 No 2 (2019): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.964 KB) | DOI: 10.21070/acopen.1.2019.491

Abstract

HR development is part of the company's internal management. As a part that has a big influence on the company, this certainly cannot be taken lightly. This study aims to explain the effect of education on the performance of the managers / employees of KJKS BMT Bina Ummat Sejahtera, the effect of training on the performance of KJKS BMT Bina Ummat Sejahtera managers / employees and the effect of education and training together on the performance of KJKS BMT Bina Ummat Sejahtera managers / employees. Quantitative descriptive research methods are applied to explain this relationship. From the hypothesis test using the F test, it is known that simultaneously the Education (X1), Training (X2) variables have a significant effect on Job Performance (Y). The coefficient of determination (R2) is 0.784, which means the variable education (X1), training (X2) can explain the variable effect of work performance (Y) of 78.4% while the remaining 21.6% is explained by other variables not included in this research model, for example (factors age, health, etc.). It is hoped that KJKS BMT Bina Ummat Sejahtera KCU Grobogan will be able to develop education and training on an ongoing basis in order to improve the quality of human resources so that their abilities will increase in order to increase work productivity along with target achievement and work performance.
Accountability Accounting as Achievement Measurement Tool for Profit Center Manager at UD. Meubel Mulya Jati Widang Tuban Novi Vizarifah; Louse Happy Amira Salatnaya; Syarifah Syarifah
Academia Open Vol 1 No 2 (2019): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28.256 KB) | DOI: 10.21070/acopen.1.2019.492

Abstract

Accountability accounting is an accounting system that recognizes the various centers of responsibility in the whole company, which reflects the plans and actions of each responsibility center by determining certain revenues and costs. The purpose of this research is to explain the implementation and application of the profit center accountability accounting system as well as explaining the accountability accounting application system to assess the work performance of the profit center at UD. Mulya Jati Widang Tuban furniture. This type of research conducted by the author is descriptive analysis, namely a study to make a systematic, active and accurate description of a picture or painting regarding the factors, properties and relationships between the phenomena under study then compared with existing practices and conclusions drawn. Implementation and application of accounting system for profit center accountability accounting at UD. Meubel Mulya Jati, said to be good where there is an audit every year-end on the financial statements by each division where the calculation process is based on analysis of expenses / operational costs and sales results. Next, the performance of the profit center manager has increased every year.
ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO Novi Vizainiyah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i1.2380

Abstract

Internal control is a framework that consists of components that are interrelated in conducting its activities in order to control the running of the company and to secure the company's assets, to make regulations on the policy to be followed by management. The analysis used in this research is to use the concept of internal control COSO models. The purpose of this study was to determine whether the application of internal control of accounts receivable at PT. BPR Rajekwesi Sumberrejo been effective. The location of the research at Jl. Raya Sumberrejo No. 105, Sumberrejo, Bojonegoro. PT. BPR Rajekwesi Sumberrejo a regional-owned enterprises engaged in receiving deposits in the form of loans, deposits, savings, and / or other forms. So it has a very large amount of accounts receivable. This study uses a quantitative descriptive test the internal control receivable refers to the COSO framework on the components of internal control. The results of this study showed that overall internal control of receivables is effective, can be seen in the total calculation that shows the value of 903 (located between the interval 815-1007), where management has been applying the concepts and principles of internal control.