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All Journal Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi
Yuni Rosdiana
Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Penerapan Gaya Kepemimpinan dan Total Quality Management terhadap Kinerja Karyawan Fira Firdaus; Yuni Rosdiana
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.5888

Abstract

Abstract. The phenomenon that occurs in Rooftop Coffee and Eatery Bandung City shows that Leadership Style and Total Quality Management in providing business services are good. The application of Leadership Style and Total Quality Management is able to improve Employee Performance in a company. The more employee performance, the greater the company is able to improve the company's performance. This research aims to be able to explain the application of Leadership Style and Total Quality Management to employee performance at Rooftop Coffee and Eatery Bandung City. This research uses a verifiable descriptive method with a quantitative approach. The data source used is the primary data source with data collection techniques using questionnaires.The population in this study was Rooftop Coffee and Eatery Bandung City and the samples used in this study were 50 samples. The sample determination technique used in this study is non probability sampling with convenience sampling technique. The results show that the application of leadership styles affects employee performance, and Total Quality Management affects employee performance. Abstrak. Fenomena yang terjadi pada Rooftop Coffee and Eatery Kota Bandung menunjukkan bahwa Gaya Kepemimpinan dan Total Quality Management dalam memberikan pelayanan usaha sudah baik. Penerapan Gaya Kepemimpinan dan Total Quality Management mampu meningkatkan Kinerja Karyawan pada suatu perusahaan. Semakin meningkatnya kinerja Karyawan maka semakin besar pula perusahaan mampu meningkatkan performa perusahaan. Penelitian ini bertujuan untuk mampu menjelaskan penerapan Gaya Kepemimpinan dan Total Quality Management terhadap kinerja karyawan pada Rooftop Coffee and Eatery Kota Bandung. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah sumber data primer dengan teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah Rooftop Coffee and Eatery Kota Bandung dan sampel yang digunakan dalam penelitian ini sebanyak 50 sampel. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan teknik convenience sampling. Hasil penelitian menunjukkan bahwa Penerapan gaya kepemimpinan berpengaruh terhadap kinerja karyawan, dan Total Quality Management berpengaruh terhadap kinerja karyawan.
Pengaruh Motivasi Kerja terhadap Kinerja Karyawan Dinda Andini; Yuni Rosdiana
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6332

Abstract

Abstract. Factors that can affect 'the level of success or achievement of a company's goals are the quality of good human resources, namely labor or employees who play an important role in carrying out company activitiec. The purpose of this study was to determine the effect of work motivation and work dicipline on employee performance. The method used in this research is a verificative method with a quantitative approach. The data source used in this study uses primary data. Then the data collection technique used is a questionnaire. The population of this study were all employees of the West Java Province Bina Marga and Spatial Planning Office with a sample of 40 people. The sampling technique used in this study was non probability sampling with convenience sampling technique. Hypothesis testing in this study using multiple regression analysis. The results of hypothesis testing show that Work Motivation affects the performance of employees of the Office of Highways and Spatial Planning while Work Discipline affects the performance of employees of the Office of Highways and Spatial Planning of West Java Province. Abstrak. Faktor yang dapat mempengaruhi tingkat keberhasilan atau tercapainya tujuan suatu perusahaan adalah kualitas sumber daya manusia yang baik yaitu tenaga kerja atau karyawan yang memegang peranan penting dalam menjalankan aktivitas perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi kerja dan disiplin kerja terhadap kinerja karyawan. Metode yang digunakanipada penelitian ini adalah metode verivikatif denganipendekatan kuantitatif. Sumber data yang digunakan dalam pada penelitian ini menggunakan data primer. Kemudian Teknik pengumpulan data yang digunakan adalah kuesioner. Populasi dari penelitian ini adalah seluruh karyawan Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat dengan sampel 40 orang. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan Teknik convenience sampling. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukan bahwa Motivasi Kerja berpengaruh terhadap Kinerja Karyawan Dinas Bina Marga dan Penataan Ruang sedangkan Disiplin Kerja berpengaruh terhadap Kinerja Karyawan Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat.
Pengaruh Motivasi Kerja dan Pemberian Insentif terhadap Kinerja KAryawan Manar Mufidah; Yuni Rosdiana
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.6421

Abstract

Abstract. Companies with high productivity values do not escape the role and performance of their employees. This achievement can occur because there are driving factors including work motivation and providing incentives. The purpose of this study was to find out how much influence work motivation and incentives have on employee performance at PT Nusantara Turbin and Propulsi in Bandung City. The research method used is a survey method with a quantitative approach. Data collection technique through the distribution of questionnaires in the form of google forms, these research sample were 80 employees of PT Nusantara Turbin and Propulsi. The results showed that work motivation has a positive effect on employee performance. Meanwhile, the provision of incentives negatively affects employee performance at PT Nusantara Turbin and Propulsi. Abstrak. Perusahaan dengan nilai produktivitas yang tinggi tidak luput dari peran dan kinerja karyawannya. Pencapaian tersebut dapat terjadi karena ada faktor pendorong diantaranya motivasi kerja dan pemberian insentif. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh motivasi kerja dan pemberian insentif terhadap kinerja karyawan di PT Nusantara Turbin dan Propulsi di Kota Bandung. Adapun metode penelitian yang digunakan adalah metode survei dengan pendekatan kuantitatif. Teknik pengambilan data melalui penyebaran kuesioner dalam bentuk google form, sampel penelitian ini berjumlah 80 karyawan PT Nusantara Turbin dan Propulsi. Hasil penelitian menunjukan bahwa motivasi kerja berpengaruh positif terhadap kinerja karyawan. Sedangkan, pemberian insentif berpengaruh negatif terhadap kinerja karyawan di PT Nusantara Turbin dan Propulsi.
Earnings Quality: The Role of Owners Deden Tarmidi; Yuni Rosdiana; Helliana Helliana
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.49058

Abstract

This study is a continued study in earnings quality, with the aim of analyzing the effect of ownership structure consisting of concentrated ownership, institutional ownership and foreign ownership on earnings quality. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2020 are the research population using purposive sampling. In addition to causal research by analyzing the respective effects of concentrated ownership, institutional ownership and foreign ownership on earnings quality, a sensitivity test was also conducted by comparing the effect of each independent variable on earnings quality with different measurement indicators, namely Performance Adjusted Accrual including Tax (PAiT), which is a new measurement developed by researchers and used in the main research model compared to the existing measurement, namely Performance Adjusted Dicretionary Accrual (PAccr). With the using of STATA in statistical analysis, this study found a negative effect of institutional ownership on earnings quality, while the opposite result was found on the effect of foreign ownership, although in this study there was no effect of concentrated ownership. These results are expected to contribute to investors who use earnings information in making investment policies, besides that the results of this study can be used as input for management in making company policies, especially in the preparation of financial information.
Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection Sri Fadilah; Yuni Rosdiana; Yuhka Sundaya; Mey Maemunah; Epi Fitriah; Rini Lestari; Rudy Hartanto
Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i2.2363

Abstract

The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of  ZIS fundraising from 2018 to 2021.
Does Company Size Moderating The Effect of Sustainability Report Disclosure on Performance? Yuni Rosdiana
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2192

Abstract

Abstract This study intends to investigate and analyze the effect of sustainability report disclosure on financial performance, the effect of company size on financial performance, and the moderating influence of company size on the relationship between sustainability report disclosure and financial performance. The employed research design is descriptive and associative, with a sample of thirteen LQ 45 companies from 2017 to 2021 that meet the inclusion criteria, selected using purposive sampling. This study utilized secondary data collected from the Indonesia Stock Exchange's (IDX) website-accessible annual reports. According to the study's findings, sustainability report disclosure has a positive impact on financial performance, company size has a positive impact on financial performance, and company size moderates the relationship between sustainability report disclosure and financial performance.
Pengaruh Budaya Organisasi dan Gaya Kepemimpinan terhadap Kinerja Karyawan Sheila Afianty; Yuni Rosdiana
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.7534

Abstract

Abstract. The purpose of this study was to examine how much influence organizational culture and leadership style have on employee performance. This research method uses verification by a quantitative approach. The type of data used is primary data using a questionnaires obtained from staff of Favehotel Hyper Square Bandung. The sampling technique in this study used a non-probabilistic sampling method,convenience sampling technique with population of 54 respondents, but the sample in this study was 35 respondents. The analysis technique uses multiple linear regression and hypothesis testing uses the F test for the simulat test, the t test for the partial test and the coefficient of determination. The data was processed using the statistical application IBM SPSS version 23. Based on the results of the partial research, it shows that organizational culture has a clear impact and a influence on employee performance at 33.72%, while leadership style has an impact and influence. Significantly to the employee’s work efficiency is 35%. Based on the results of simulat research, it shows that organizational culture and leadership style have a clear influence on employee performance. Abstrak. Tujuan penelitian ini adalah untuk menguji seberapa besar pengaruh dari budaya organisasi dan gaya kepemimpinan terhadap kinerja karyawan. Metode penelitian ini menggunakan verifikatif dengan pendekatan kuantitatif. Jenis data yang digunakan adalah data primer dengan menggunakan kuesioner yang diperoleh dari karyawan yang bekerja di Favehotel Hyper Square Bandung. Teknik pengambilan sempel dalam penelitian ini menggunakan metode non-probability sampel yaitu teknik convenience sampel dengan jumlah populasi sebesar 54 responden akan tetapi yang menjadi sampel pada penelitian ini sebanyak 35 responden. Teknik analisis menggunakan regresi liniear berganda dan pengujian hipotesis menggunakan uji F untuk uji simulat, uji t untuk pengujian secara parsial dan koefisien determinasi. Data di olah dengan aplikasi IBM SPSS statistic versi 23. Dari hasil penelitian secara parsial menunjukan bahwa budaya organisasi berpengaruh dan signifikan terhadap kinerja karyawan sebesar 33,72% sedangkan gaya kepemimpinan berpengaruh dan signifikan terhadap kinerja karyawan sebesar 35%. Berdasarkan hasil penelitian secara simulat menunjukan bahwa budaya organisasi dan gaya kepemimpinan berpengaruh terhadap kinerja karyawan.
Pengaruh Green Supply Chain Management terhadap Environment Performance pada Restoran/Café di Kota Bandung Elsa Permatasari; Yuni Rosdiana
Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i2.7708

Abstract

Abstract. Current technological advances are inseparable from the adverse impacts they have on the environment, especially production waste, so that every company needs to apply environmental performance or environmental performance in order to be able to carry out production with due regard to environmental conditions. As for one of the variables that can affect environmental performance is green supply chain management which aims to build an environmentally friendly production chain. This research focuses on restaurants and cafes in the city of Bandung as a destination for implementing GSCM and EV in micro-enterprises. The purpose of this study was to determine the influence of green supply chain management on environmental performance in restaurants and cafes in the city of Bandung. The research method used in this study is the causality method with a quantitative approach. The data source used in this study is the primary data source. The sampling technique in this study is non-probability sampling with convenience sampling technique. The results of this study state that green supply chain management influences environmental performance. Abstrak. Kemajuan teknologi saat ini tidak terlepas dari dampak buruk yang dihasilkan bagi lingkungan, terutama limbah hasil produksi, sehingga setiap perusahaan perlu menerapkan environment performance atau kinerja lingkungan guna dapat menjalankan produksi dengan memperhatikan kondisi lingkungan. Adapun salah satu variabel yang dapat mempengaruhi dari environment performance adalah green supply chain management yang bertujuan untuk membangun rantai produksi yang ramah lingkungan. Penelitian ini difokuskan pada restoran dan cafe di Kota Bandung sebagai tujuan penerapan GSCM dan EV pada perusahaan mikro. Tujuan penelitian ini adalah untuk mengetahui besarnya pengaruh green supply chain management terhadap environment performance pada resto dan cafe di Kota Bandung. Metode penelitian yang digunakan pada penelitian ini adalah metode kausalitas dengan pendekatan kuantitatif. Sumber data yang digunakan pada penelitian ini merupakan sumber data primer. Adapun teknik pengambilan sampel pada penelitian ini yaitu non probability sampling dengan teknik convenience sampling. Hasil dari penelitian ini menyatakan bahwa green supply chain management berpengaruh terhadap environment performance.
OPTIMIZING THE POTENTIAL OF UNISBA RETIREMENTS THROUGH TRAINING IN CALCULATION OF THE COST OF PRODUCTS AND SALES AND MANUFACTURE OF CHEESE PRODUCTS Yuni Rosdiana; Diamonalisa Sofianty; Elly Halimatusadiah; Riyang Mardini
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2435

Abstract

One of the sources of concern in retirement is economic problems. Such a problem can be overcome by utilizing available potential and resources, either in terms of education, skills, time, or funds, for productive activities that can make a major contribution to the family economy, one of which is through mentoring cheese production training and product cost calculation. The data used in this research are primary data from the pre-test and post-test results of 48 Unisba pensioners as respondents. Then, the researchers carry out descriptive statistical analysis and inferential analysis of the data results through the average difference test between the pre-test scores and post-test scores, which will later be analyzed. Based on the results of testing by SPSS, there is an increase in post-test results from the results of the previous pre-test with a significance value of <0.05. These results indicate that the training in calculating the cost of production and sales and the manufacture of cheddar cheese has a significant effect in increasing the knowledge of training participants. Keywords: Retirement, Product Cost, Selling Price, Community Service.
Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Lingkungan terhadap Kinerja Keuangan Dhinny Maulani Agustin; Yuni Rosdiana
Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v2i2.1149

Abstract

Abstract. The phenomenon that occurs is that manufacturing companies in 2019 experienced a decline in industrial shares, based on Djarum companies that do not care about self-awareness should build CSR so that a positive image increases and is responsible for the company, to assess the compliance of the manufacturing sector in environmental management in 2019 the number of industries is still low. relatively low. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosures on financial performance and to determine the effect of environmental performance on financial performance. In this study, disclosure of Corporate Social Responsibility, Environmental Performance and Financial Performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method used in this study is descriptive and verification methods with a quantitative approach, in this study using secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020, the number of samples in this study was 96, data analysis techniques used are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of partial hypothesis testing explain that Corporate Social Responsibility has a significant effect on financial performance, environmental performance has no effect on financial performance. Abstrak. Fenomena yang terjadi bahwa perusahaaan manufaktur tahun 2019 mengalami penurunan saham industri, berdasarkan pada perusahaan Djarum yang tidak peduli dengan kesadaran diri sendiri seharusnya membangun CSR agar citra positif meningkat dan bertanggungjawab bagi perusahaan, untuk menilai kepatuhan sektor manufaktur dalam pengelolaan lingkungan pada tahun 2019 jumlah industri masih relative rendah. Penelitian ini bertujuan untuk mengetahuiPengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan dan untuk mengetahui Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan. Pada penelitian ini adalah Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Kinerja Keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode penelitian yang digunakan dalam penelitian adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif, dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020, jumlah sampel dalam penelitian ini sebanyak 96, teknik analisis data yang digunakan yaitu analisis statistik deskriftif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil pengujian hipotesis parsial menjelaskan bahwa Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja keuangan, Kinerja Lingkungan tidak berpengaruh terhadap Kinerja Keuangan.
Co-Authors Afina Fathirahmi Alifia Firdausa Aulia Fadilah Deden Tarmidi Dhinny Maulani Agustin Diamonalisa Sofianty Dinda Andini Elly Halimatusadiah Elsa Permatasari Epi Fitriah Faizal Rachman Fira Firdaus Helliana Helliana Isnaenisa Rhamadini Dradjat Jyotsna Syrila Avesta Kania Nurcholisah Laksono Trisnantoro Lia Anggraeni Manar Mufidah Mey Maemunah Muhammad Fadli Alfarisy Nabila Hermawan Putri Nabila Khairunnisa Nadia Ajeng Pratiwi Nurleli Nurleli Nurleli Nurleli Putri Fitria Kinanti Reihan Nida Rini Lestari Riska Indahsari Riska Novia Riyang Mardini Rudy Hartanto Sania Azzura Putri Selfana Diki Ramdani Sheila Afianty Sindi Purnama Sindy Vanya Fitriani Siti Sariningrum Sri Fadilah Sri Fadillah Sri Fadillah Taufik Akmal Fadhilah Tias Khalifah Ruliandini Yuhka Sundaya