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All Journal Media Ekonomi dan Manajemen Serat Acitya Indonesian Journal of Business and Entrepreneurship (IJBE) Owner : Riset dan Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Safari : Jurnal Pengabdian Masyarakat Indonesia Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Serat Acitya Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian IJEFSD
Rr. Suprantiningrum
UNTAG Semarang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Kinerja Pengelolaan Keuangan Daerah Dan Tingkat Kemandirian Daerah Di Era Otonomi Daerah (Studi Kasus Kota Semarang Tahun 2009-2013) Sundari Rr. Suprantiningrum
Media Ekonomi dan Manajemen Vol 30, No 1 (2015): Upaya Peningkatan Potensi Dan Kualitas Ekonomi Daerah
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.508 KB) | DOI: 10.24856/mem.v30i1.232

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana kemampuan pengelolaan keuangan daerah Kota Semarang dalam rangka mendukung pelaksanaan otonomi daerah. Sedangkan data yang digunakan dalam penelitian ini adalah Laporan Realisasi Anggaran Kota Semarang Periode 2009 -2013. Metode Penelitian ini menggunakan Deskriptif Komperatif analisisis untuk mengukur kinerja pengelolaan keuangan daerah dan tingkat kemandirian daerah Kota Semarang, yaitu Rasio Kemandirian Keuangan Daerah, Rasio Derajat Desentralisasi, Rasio Efektifitas PAD, dan Rasio Keserasian Belanja Daerah. Berdasarkan hasil analisis yang telah dilakukan diperoleh hasil sebagai berikut: hasil analisis rasio derajat desentralisasi dapat dijelaskan bahwa rata– rata rasio derajat desentralisasi sebesar 25,87%  yang berada interval 25% –50% atau mempunyai kemampuan yang sudah baik dalam membiayai pembangunan daerah. Berdasarkan rasio KKD dengan rata – rata rasio KKD sebesar 37,79% berada pada interval 25% -50% berarti konsultatif artinya campur tangan pemerintah pusat sudah mulai berkurang, karena daerah dianggap sedikit lebih mampu melaksanakan otonomi daerah. Rata-rata Rasio Efektivitas PAD ³ 100%, berarti kemampuan daerah dalam menjalankan tugas dikategorikan sangat efektif itu menunjukan dalam memobilisasi penerimaan PAD sesuai dengan yang ditargetkan. Menurut uraian dan perhitungan Rasio Keserasian bahwa sebagian besar dana yang dimiliki pemerintah Kota Semarang diprioritaskan untuk belanja pembangunan sehingga belanja rutin masih relatif kecil. Kata Kunci: Kinerja Pengelolaan Keuangan Daerah, Tingkat Kemandirian Daerah Abstract This study aimed to analyze the effect the financial ability of Semarang City in order to support the implementation of regional autonomy, base on Semarang Budget Realization Reported the period of 2009 -2013. A descriptive comparative analysis used to measure the performance of regional financial management and the independence level of Semarang, consist of Regional Financial Independence Ratio, Degree of Decentralization Ratio, PAD effectiveness Ratio, and the  Harmony Expenditure Ratio. Based on the analysis that has been obtained, the following results: from the analysis of the ratio of the degree of decentralization can be explained that the average ratio of the degree of decentralization is 25,87% of which is in the internal level of level  25%-50%, means  already have a good ability to finance region development. Average KKD ratio is 37.79% which is in the interval 25 % -50 % means   that central government intervention has begun to decrease, because the region is considered a little more able to implement region autonomy. From the analysis of PAD effectiveness is more than 100%, it can be concluded that the overall performance of local financial management and the degree of independence of Semarang area continued to improve. It can be seen from some of the financial performance ratio is the ratio of the area of financial independence, the ratio of degrees desentralization, effectiveness ratio and the ratio continues to increase harmony and good effect on the autonomy  of the region . Keywords: Region financial management performance, Degree of region decentralization
Pengaruh Dimensi Kecerdesan Emosional Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi Suprantiningrum Suprantiningrum
Media Ekonomi dan Manajemen Vol 27, No 1 (2013): Peningkatan Loyalitas Pelanggan dan Kinerja Sumber Daya Manusia
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.166 KB) | DOI: 10.24856/mem.v27i1.201

Abstract

                                                 AbstrakProses belajar mengajar dalam berbagai aspeknya sangat berkaitan dengan kecerdasan emosional mahasiswa. Kecerdasan emosional ini mampu melatih kemampuan mahasiswa tersebut, yaitu kemampuan untuk mengelola perasaannya, kemampuan untuk memotivasi dirinya, kesanggupan untuk tegar dalam menghadapi frustasi, kesanggupan mengendalikan dorongan dan menunda kepuasan sesaat, mengatur suasana hati yang reaktif, serta mampu berempati dan bekerja sama dengan orang lain. Kemampuan-kemampuan ini mendukung seorang mahasiswa dalam mencapai tujuan dan citacitanya. ujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional terhadap tingkat pemahaman akuntansi.Populasi dalam penelitian ini adalah mahasiswa akuntansi semeter akhir Fakultas Ekonomi UNTAG Semarang sebanyak 56. Pengambilan sampel menggunakan metode sensus , jumalah sampel sebanyak 50. Data diperoleh melalui metode kuesioner dengan skala likert, yang diadopsi dari Trisnawati (2003). Analisis data menggunakan metode analisis linier berganda. Data diolah dengan bantuan software SPSS 15.Berdasarkan hasilnya, dari lima hipotesis yang dikemukakan, hipotesis 1 , 2, 3 dan 4 diterima yang menyatakan bahwa pengenalan diri (P-value sebesar 0,020), pengendalian diri (P-value sebesar 0,047), motivasi (P-value sebesar 0,026 ) dan empati (P-value sebesar 0,042 ) berpengaruh terhadap tingkat pemahaman akuntansi mahasiswa. Sedangkan hipotesis 5 ditolak artinya ketrampilan sosial tidak bepengaruh terhadap tingkat pemahaman akuntansi (P-value sebesar 0,081).Kata Kunci : Kecerdasan emosional (EQ), Tingkat Pemahaman Akuntansi, pengenalan diri, pengendalian diri, motivasi, empati, dan ketrampilan sosial                                                  AbstractTeaching and learning process in many aspects closely related to emotional intelligence of students. Emotional intelligence is able to train the students' ability, the ability to manage their feelings, the ability to motivate himself, ability to toughen up in the face of frustration, the ability to control impulses and delay gratification, regulate mood reactive, and able to empathize and cooperate with others . These capabilities support a student in achieving the goals and ideals. The purpose of this study was to determine the effect of emotional intelligence on the level of understanding of accounting.The population in this research is meter final accounting students of the Faculty of Economics UNTAG Semarang as many as 56. Census sampling method, sample jumalah 50. Data obtained through the questionnaire with Likert method, adopted from Trisnawati (2003). Analysis of the data using linear regression analysis method. Data processed with software SPSS 15.Based on the results, of the five proposed hypotheses, hypotheses 1, 2, 3 and 4 received stating that the introduction of self (P-value of 0.020), self-control (P-value of 0.047), motivation (P-value of 0.026) and empathy (P-value of 0.042) effect on the level of understanding of accounting students. While the hypothesis is rejected 5 bepengaruh  means no social skills to the level of understanding of accounting (P-value of 0.081). Keywords : Emotional intelligence (EQ), Level Understanding of Accounting, introductionself, self-control, motivation, empathy and social skills 
Pengaruh Pertumbuhan Aktiva Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Perbankan Rr. Suprantiningrum
Media Ekonomi dan Manajemen Vol 24, No 2 (2011): Efektifitas, Efisiensi, dan Optimalisasi Kinerja
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.119 KB) | DOI: 10.24856/mem.v24i2.181

Abstract

Abstract Financing or capital structure decision is one of the important decisions in the continuity of operations. Fund companies can be sourced from within and outside the company. And in these capital structure decisions must consider the factors that influence in order to obtain optimal capital structure. This study aimed to investigate the influence and size of the Company Asset Growth of Capital Structure on the Banking Companies either partially or simultaneously. The data used are secondary data. The population in this research is publicly traded banking company in Indonesia Stock Exchange 2003-2007. Sampling technique used is purposive sampling and acquired 22 companies in the sample study.Analysis of the data used is the F-test, t-test, and Multiple Linear Regression. The Results of F-test that all independent variables affect the dependent variable with a significance level of 5%. While the results of ttest states that the variables of ownership structure and growth of assets does not affect the capital structure; Profitability has a negative and significant influence, while the size of the company's positive impact on the banking company's capital structure. Keywords: Capital Structure, Asset Growth, Company Size 
Analisis Dan Perancangan Sistem Informasi Akuntansi Penjualan, Piutang Dan Penerimaan Kas (Studi Kasus pada UD.Praktis di Magetan) Roro Suprantiningrum
Serat Acitya Vol 5, No 2 (2016): Pemanfaatan Rasio untuk menyelesaikan Kasus dan mewujudkan Program Kehidupan
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.739 KB)

Abstract

AbstractThis study aimed to analyze the accounting records and then perform the design of information  systems  related  to  Sales,  Accounts  Receivable  and  Cash  Receipts  on UD.Praktis in Magetan, East Java. The research method used is descriptive analysis method and design that uses an object-oriented approach he designed the Accounting Information Systems Sales, Accounts Receivable and Cash Receipts are expected to be useful for the management of the company as the provision of information that is easier and more complete.Research results show that UD.Praktis a commercial enterprise engaged in the craft of skin that have some problems, namely: The information technology is not maximized as accounting records that are still manual, not the part that handles the collection of accounts receivable, still the geminating task in which part of the succession interfere in another part task. With dibangunya accounting information system that regulates Sales, Accounts Receivable and Cash Receipts company, it is expected to help the company to conduct operations and internal controls such as the roles and responsibilities of employees, generate accurate information and reports so that it can support in corporate decision.Keywords:  Accounting  Information  Systems,  Credit  Sales,  Accounts  Receivable,  Cash Receipts
Pengaruh Moderasi Pengungkapan Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Hubungan Return On Equity(ROE) dan Nilai perusahaan Dra. Suprantiningrum SE, Msi; Sabat Nugroho Asji SE
Serat Acitya Vol 2, No 3 (2013): November - Strategi Investasi Kehidupan Bermasyarakat
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.241 KB)

Abstract

ABSTRACT   Nilai perusahaan menggambarkan seberapa baik atau buruk manajemen mengelola kekayaannya, hal ini bisa dilihat dari pengukuran kinerja keuangan yang diperoleh. Kinerja keuangan merupakan hal penting yang harus dicapai oleh setiap perusahaan, karena kinerja keuangan tersebut merupakan cerminan dari kemampuan perusahaan dalam mengelola dan mengalokasikan sumber dayanya. Akhir-akhir ini, banyak perusahaan semakin menyadari pentingnya menerapkan program Corporate Social Responsibilty (CSR) sebagai bagian dari strategi bisnisnya. Good Corporate Governance (GCG) merupakan suatu kesatuan sistem yang menjelaskan hubungan antara bermacam-macam faktor atau sebab yang menentukan tujuan dari performa prestasi suatu perusahaan. Tujuan dari penulisan ini adalah untuk menentukan Pengaruh  GCG dan pengungkapan CSR terhadaphubungan keuntungan perusahaan  (ROE) dan nilai perusahaan. Peneltian ini menggunakan data perusahaanmanufaktur yang sudah terdaftar di BEI pada tahun 2010-2012 terdapat 152 perusahaan. Pengambilan sampel dengan purposive sampling, yaitu pengambilan sampel yang sesuai dengan kriteria yang telah ditentukan,diperoleh23 perusahaan sehingga jumlah sampel yang digunakan 69.setelah dilakukan transformasi dengan melakukan pembuangan data (outlier) jumlah sampel menjadi 66. Analisis data menggunakan statistik deskriptif dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, sig 0,002 (< 0,05). pengungkapan CSR tidak mempengaruhi hubungan antara kinerja keuangan (ROE) terhadap nilaiperusahaan (Tobins Q9) sig 0,243.Kepemilikan manajerial (GCG)tidak  mempengaruhihubungan antara kinerja keuangan (ROE) terhadap nilai perusahaan, Sig 0,093  (>0,05).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI periode Tahun 2014-2017) Suciani - Primawati; Suprantiningrum Suprantiningrum
Serat Acitya Vol 7, No 3 (2018): Dinamika dalam Bisnis
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.864 KB)

Abstract

The purpose of this study was to determine the effect of institutional ownership, managerial ownership, firm size, leverage, audit quality and independent board of commissioners on the integrity of financial statements on property and real estate companies listed on the IDX for the 2014-2017 period.The population in this study are 28 property and real estate developers registered in BEI during 2014-2017. By using saturated sampling method or census so the data analysis of financial statements from 28 companies for 4 years, the writer obtains 112 samples of observation data. The data analysis test uses classical assumption test followed by multiple linear regression test. The results of the study indicate that: institutional ownership has a positive effect on the integrity of the company's financial statements. Managerial ownership does not affect the integrity of the company's financial statements. Company size does not affect the integrity of financial statements. Financial leverage has a negative effect on the integrity of financial statements. Audit quality does not affect the integrity of financial statements. The Independent Board of Commissioners has a positive effect on the integrity of the Company's financial statements.Keywords: institutional ownership, managerial ownership, company size, leverage, audit quality, independent board of commissioners and integrity of financial statements
Pengaruh Penerapan SIA, SPI dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pada Indojaya Group Monika Muji Astuti; Suprantiningrum Suprantiningrum
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1184

Abstract

This study aims to determine the effect of the application of accounting information systems, internal control systems, roles and internal auditors on the quality of Indojaya Group's financial reports. This research is a quantitative research with data analysis using multiple linear regression. The population in this study were employees of the Indojaya group who work as accountants totaling 37 employees and the sampling in this study used the census method, where all members of the population were sampled. Collecting data using a questionnaire method given to respondents to be filled out. The results of this study indicate that the application of accounting information systems, internal control systems and the role of internal audit have a significant positive effect on the quality of financial reports
Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi Suprantiningrum Suprantiningrum; Aurora Diskayani Lukas
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.368

Abstract

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.
Mengembangkan Usaha Mikro, Kecil Dan Menengah Dengan Melakukan Pembukuan Pencatatan Akuntasi Sederhana Di Kelurahan Mijen, Kecamatan Mijen, Kota Semarang Camilus Isidorus; Suprantiningrum Suprantiningrum; Amsar Amsar; Sri Haryanti; Joko Riyanto; Siti Aminah; Janti Soegiastuti
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 1 No. 3 (2024): Juli : Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v1i3.271

Abstract

Micro, small and medium enterprises (MSMEs) are one of the drivers of the economy and help Indonesia's national economic growth. It has a very important role for national and regional economic growth. However, there are still obstacles or problems faced by MSME players, in particular the limitations of preparing simple bookkeeping. This can make MSME players more creative and innovative. One thing MSME players can do is by carrying out simple accounting records. The aim of this service activity is that MSMEs can improve their understanding and accounting skills, improve the quality of financial records, make MSMEs independent and sustainable and increase access to capital. The method of this service is by providing education on simple accounting records. The service activities ran smoothly and the community was very enthusiastic about participating in the activities until the end. This activity can help improve Human Resources and contribute to local economic growth.
Pelatihan Perpajakan dan Pelaporan Keuangan UMKM Di Kelurahan Mijen Kecamatan Mijen Kota Semarang Muchayatin Muchayatin; Camelius Isodorus Ikut; Rr. Suprantiningrum; Dian Evianika Rusati
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.294

Abstract

In the era of globalization and technological advancement, the role of (MSMEs) in the economy is becoming increasingly important. However, the problem of the inability of MSMEs to make financial statements and fulfill their tax obligations results in difficulties accessing capital, where MSMEs cannot meet the requirements in obtaining capital through banks or other financial institutions. This community service aims to provide literacy to individual taxpayers of MSMEs who have not carried out their tax obligations correctly, especially related to changes from PP 23 of 2018 to the Law on Harmonization of Tax Regulations (HPP) of 2020. The methods used are counseling and socialization regarding aspects of taxation and financial reporting to MSMEs. The results obtained in the discussion showed that the limit of non-taxable gross circulation is Rp. 500,000,000 following the Law on Harmonization of Tax Regulations (HPP) of 2020.
Co-Authors , Muchayatin Amsar Amsar Aurora Diskayani Lukas Camelius Isodorus Ikut Camilus Isidorus Camilus Isidorus Ikut Dian Evianika Rusati Janti Soegiastuti Joko Riyanto Monika Muji Astuti Muchayatin Muchayatin Nurchayati Nurchayati Paramithaningtyas, Dimas Ajie Parju, Parju Sabat Nugroho Asji SE Siti Aminah Soegastuti, Janti Sri Haryanti Suciani - Primawati Wijayanti, Agus