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EVALUASI MANAJEMEN ASET DALAM MENGOPTIMALKAN PENGELOLAAN ASET TETAP DAERAH KOTA SEMARANG Tri Rinawati; Purwati Purwati; Citra Rizkiana
JURNAL LENTERA BISNIS Vol 11, No 1 (2022): JURNAL LENTERA BISNIS, Januari 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v11i1.491

The purpose of this study was to determine the management of BMD in Semarang City and to determine efforts to optimize the management of BMD in Semarang City. This type of research is qualitative or case study. The data collection method is carried out in natural settings (natural conditions), primary data sources, and data collection techniques are mostly on observation, interviews, and documentation. Qualitative data processing methods can be done through three stages, namely data processing, data presentation, and drawing conclusions. There are four data validity criteria, namely validity, portability, robustness and confirmability. In verifying the data, the researcher used the data validation method, namely triangulation. The results of the study concluded that the Semarang City Regional Asset management mechanism was basically in accordance with Permendagri 17 of 2021 concerning Systematic Technical Guidelines for Bookkeeping, Inventorying and Reporting of BMD. However, in practice the implementation of this regulation has not been maximized, this is due to several obstacles in its implementation. One way that must be taken to achieve accountability and transparency in the management of BMD is by publication, namely to find out information about regional assets/goods using the internet. Information about regional assets/goods owned by a government that is given to the public will increase public confidence in the control of BMD. As long as the assets are in their useful life, their use must be optimized using a rental mechanism, namely the use of regional property by other parties for a certain period of time by receiving money in return; then the build-to-hand-over (BGS) and the build-to-use (BSG) mechanisms.Keywords: Asset Management, Regional Asset Management

Analisa Perancangan Sistem Informasi Inventory dengan Metode FIFO (First In First Out) pada Usaha Dagang Retail Sumaryanto; Setiyo Prihatmoko; Purwati
Informatika: Jurnal Teknik Informatika dan Multimedia Vol 2 No 1 (2022): Mei : JURNAL TEKNIK INFORMATIKA DAN MULTIMEDIA
Publisher : LPPM Politeknik Pratama Kendal

Inventory Information System in a retail trading business plays a fairly important role, especially if the goods sold consist of various types and with a fairly high turnover rate. One of the problems that often arise in an inventory system is that the number and condition of goods available in the warehouse cannot be known with certainty. This can result in goods being stored in the warehouse for too long, excessive, lacking or even running out of inventory. Besides, the use of a good inventory system is expected to reduce the risk of loss or misuse of inventory, because each type of goods has been classified regularly and allows it to be checked at any time. In short, management will be able to quickly and easily find out the existence and changes in the inventory of goods in the event of a purchase and sale of goods.

Teknik Perancangan Pendukung Keputusan dengan Metode Analytical Hierarchy Process (AHP) Untuk Menentukan Bantuan Sosial Masyarakat Dampak Dari Covid 19 Sumaryanto; Purwati; Setiyo Prihatmoko
Informatika: Jurnal Teknik Informatika dan Multimedia Vol 2 No 2 (2022): Oktober : JURNAL TEKNIK INFORMATIKA DAN MULTIMEDIA
Publisher : LPPM Politeknik Pratama Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/informatika.v2i2.180

Permasalahan umum yang terjadi dalam pelaksanaan Bantuan Sosial Masyarakat yang bersumber dari Pemerintah dalam implementasinya menentukan atau memilih masyarakat penerima Bantuan Sosial Masyarakat tidak begitu tepat sasaran sesuai kriteria-kriteria penerima. Program Bantuan Sosial Masyarakat dilakukan karena adanya dampak pandemi Covid-19 yang mengharuskan Pemerintah mengalokasikan dana untuk bidang penanggulangan bencana, darurat dan mendesak untuk menangani dan menanggulangi dampak dari pandemi Covid-19 terhadap perekonomian masyarakat dalam hal ini pemerintah membuat kebijakan berbentuk Bantuan Sosial Masyarakat yang pelaksanaannya supaya tepat sasaran di masyarakat. Supaya dalam penyaluran bantuan Sosial Masyarakat tepat sasaran maka perlu adanya perancangan sistem dalam menentukan pendukung keputusan dengan metode Analytical Hierarchy Process. Kata Kunci: Bantuan Sosial Masyarakat, Pendukung Keputusan, Analytical Hierarchy Process.

Pelatihan Pengolahan Data Akuntansi Aset dengan Microsoft Access pada Guru - Guru di SD Negeri 2 Kalanglundo, Ngaringan, Kabupaten Grobogan Purwati Purwati; Sumaryanto Sumaryanto; Setiyo Prihatmoko
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 2 (2025): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i2.8127

Effective asset data management is essential for supporting transparency and efficiency in school administration. At SD Negeri 2 Kalanglundo, located in Ngaringan Subdistrict, Grobogan Regency, asset recording is still performed manually. This traditional method makes the school prone to recording errors, data loss, and difficulties in generating accurate reports. The aim of this community service activity is to provide training for teachers on utilizing Microsoft Access as a digital tool for systematically processing asset accounting data. The training was designed to help teachers learn how to create and manage a database for school assets, thereby enhancing efficiency and accuracy in asset management. The implementation methods included lectures to explain the basic concepts of database management, demonstrations on how to use Microsoft Access, hands-on practice for building asset tables and input forms, and mentoring to guide teachers in creating automated reports for asset data. The results of the activity showed that participating teachers were able to understand the fundamental principles of using Microsoft Access, design and structure asset tables, create user-friendly input forms, and generate automated reports on school assets. This training significantly improved the teachers' information technology competencies and increased their ability to manage school assets more effectively. By adopting a digital system for asset management, the school can reduce the risk of errors and data loss, while making the asset management process more transparent and accountable. This activity is expected to have a long-term impact, encouraging the implementation of more efficient and accurate asset management practices in the school. The use of Microsoft Access as a tool for asset management will likely lead to better oversight and help the school comply with administrative standards more effectively.

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

PERANCANGAN MODEL INTEGRATIF KECERDASAN BUATAN PADA SISTEM INFORMASI DALAM PENGELOLAAN ASET PERUSAHAAN Sumaryanto Sumaryanto; Purwati Purwati; Setiyo Prihatmoko
Informatika: Jurnal Teknik Informatika dan Multimedia Vol. 6 No. 1 (2026): MEI : JURNAL INFORMATIKA DAN MULTIMEDIA
Publisher : LPPM Politeknik Pratama Kendal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/informatika.v6i1.1690

Corporate asset management is a crucial aspect in supporting operational effectiveness and business sustainability. However, conventional asset management systems often face various challenges, such as a lack of data integration, low information accuracy, and limitations in analysis and decision-making. Along with technological advancements, Artificial Intelligence (AI) offers opportunities to improve information system performance through analytical, predictive, and process automation capabilities. This research aims to design an integrative model of Artificial Intelligence in information systems for corporate asset management. The research method used is a qualitative approach, incorporating literature review and conceptual analysis of various information system models and relevant AI applications. The proposed model integrates several key components: asset data management, an AI-based analytical module, a decision support system, and a standardized inter-system integration mechanism. The results show that the designed integrative model can improve asset management efficiency through real-time monitoring, predictive maintenance, and optimized resource utilization. Furthermore, this model also supports faster and more accurate data-driven decision-making. Implementing this model is expected to help companies improve operational performance, reduce the risk of asset damage, and strengthen competitiveness in the era of digital transformation.

The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2081

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.

Burnout of Civil Servant Athletes: The Role of Coping and Hardiness in Dual Role Conflict Indri Purwati; Hardani Widhiastuti; Shinta Pratiwi
Psikostudia : Jurnal Psikologi Vol 13, No 4 (2024): Psikostudia : Jurnal Psikologi
Publisher : Program Studi Psikologi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/psikostudia.v13i4.16803

One of the most sought-after jobs by the Indonesian people is working as a Civil Servant. Civil Servants (PNS) are still a favorite or have a certain attraction for the community, especially the younger generation. There are several paths to being appointed as a civil servant, one of which is to become an outstanding athlete. Female workers will play a greater role in female athletes who become civil servants for children who are married. However, on the one hand, if individuals are unable to manage their work, pressure after pressure is very likely to occur. This study aims to reveal the influence of coping strategies and hardiness personality on burnout mediated by dual role conflict. This study is a quantitative study conducted on 80 female athletes who also work as Civil Servants. Partially, the results obtained are that there is an influence of Emotional Focused Coping on Burnout, there is an influence of Hardiness on Burnout, there is an influence of Emotional Focused Coping on dual role conflict, there is an influence of Hardiness on dual role conflict, there is an influence of emotional conflict dual role on Burnout. Then the dual role conflict can mediate the relationship between emotionally focused coping and burnout and the relationship between hardiness and burnout.Salah satu pekerjaan yang paling banyak diminati oleh masyarakat Indonesia, yaitu bekerja sebagai Pegawai Negeri Sipil. Pegawai Negeri Sipil (PNS) masih menjadi lahan primadona atau memiliki daya tarik tertentu bagi masyarakat, terutama generasi muda. Terdapat beberapa jalur untuk diangkat menjadi PNS salah satunya adalah menjadi atlet berprestasi. Pekerja wanita akan lebih banyak berperan dalam menatlet wanita yang menjadi pegawai negeri sipils anak bagi yang sudah berumah tangga. Namun di satu sisi, jika individu tidak mampu mengelola pekerjaannya, tekanan demi tekanan sangat mungkin terjadi. Penelitian ini bertujuan untuk mengungkap pengaruh yang diberikan dari strategi koping dan kepribadian hardiness terhadap burnout yang di mediasi oleh konflik peran ganda. Penelitian ini merupakan penelitian kuantitatif yang dilakukan terhadap 80 orang wanita atlet yang juga bekerja sebagai Pegawai Negeri Sipil. Secara parsial hasil didapat bahwa terdapat pengaruh emotional focused coping terhadap burnout, terdapat pengaruh hardiness terhadap burnout, terdapat pengaruh emotional focused coping terhadap konflik peran ganda, terdapat pengaruh hardiness terhadap konflik peran ganda, terdapat pengaruh konflik peran ganda terhadap burnout. Kemudian konflik peran ganda mampu memediasi hubungan emotional focused coping terhadap burnout dan hubungan hardiness terhadap burnout.

ANALISIS FAKTOR RISIKO OPPORTUNITY PADA BUMN DALAM PERSPEKTIF FRAUD HEXAGON Purwati Purwati; Titi Purbo Sari; Hendra Wijaya
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1007

Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.

PENYULUHAN MANAJEMEN PRODUKSI BAGI PELAKU WIRAUSAHA DI KELURAHAN GENDONGAN KECAMATAN TINGKIR KOTA SALATIGA Purwati Purwati; Teguh Ariefiantoro; Dwi Widi Pratito
TEMATIK Vol. 2 No. 1 (2022): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v2i1.4391

produksi sedangkan untuk kemasan juga kurang menarik, dengan memperbaiki kemasan diharapkan akan bisa membuat konsumen semakin tertarik untuk membeli produknya sehingga bisa meningkatkan penjualan yang pada akhirnya bisa menambah pendapatan.Metode kegiatan pengabdian masyarakat yang akan dilaksanakan oleh tim dosen Fakultas Ekonomi adalah penyuluhan dengana metode Ceramah, dan Diskusi/Tanya Jawab. Pelaksanaan kegiatan selama 1 (satu) hari dengan durasi waktu 2 (dua) jam yang terbagi menjadi 2 sesi, perinciannya Sesi pertama, pada satu jam pertama adalah penyampaian materi; sesi kedua,pada satu jam berikutnya adalah sesi tanya jawab dan diskusi.Solusi pemecahan masalah yang dilakukan berkaitan dengan permasalahan yang dihadapi mitra adalah memberikan penyuluhan manajemen produksi yang meliputi pengelolaan bahan baku dan pengembangan produk melalui kemasan yang terdiri dari klasifikasi produk, desain produk, pengemasan, pelabelan, jaminan dan garansi.

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