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All Journal Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Journal of Managiere and Business
Kuncoro Budi Riyanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA METRO) Alya Citra Utomo; Suyanto Suyanto; Kuncoro Budi Riyanto
Jurnal Akuntansi AKTIVA Vol 2 No 2 (2021): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.569 KB)

Abstract

This study aims to determine the effect of the application of government accounting standards, good governance and human resource competence on the quality of financial reports at the Regional Financial and Asset Management Agency of Metro City. Data obtained from observations, documentation and questionnaires. The analysis technique used is data requirements analysis, and hypothesis analysis. The results of this study indicate that Human Resource Competence, Implementation of Government Accounting Standards, Good Governance affect the Quality of Metro City Government Financial Reports. Keywords: Government Accounting Standards, Good Governance, Human Resources Competence, Financial Reporting Quality.
Pelayanan Publik Dan Kinerja Pegawai Terhadap Kesadaran Adminduk Melalui Kalimasada Di Kelurahan Gebang Putih Surabaya Nani Septiana; Kuncoro Budi Riyanto; Rismawati, Dina
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 2 (2024): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i2.3536

Abstract

This study aimed to find out the role of public services and employee performances inincreasing public awareness of population administration through the PopulationAdministration Aware Community Environment Program (KALIMASADA) in Gebang PutihVillage, Surabaya City. The public services and employee performances which assisted by theKALIMASADA program are later on expected to increase awareness for the public who donot yet know about the importance of population administration. This research was aqualitative research with a descriptive approach applied data collection techniques throughinterviews, observation and documentation. The data analysis techniques used reduction,data presentation and conclusion. The results of the study showed that the role of publicservants and employee performance in increasing public awareness of populationadministration (adminduk) has been well implemented. However, there are several thingsthat must be improved, such as supporting infrastructure so that services run optimally, thenthe efforts to improve the quality of human resources (HR) in the Gebang Putih Village areexpected to be involved in training to expedite the service process. With the KALIMASADAprogram, population document management activities in the Gebang Putih sub-district haveincreased in order to be more responsive in giving service and increasing the public interestin managing administrative documents.
Pengaruh Kemampuan Psikis Dan Psikologis Serta Lingkungan Sosial Dan Non Sosial Terhadap Peningkatan Penjualan Pada Karyawan Metro ACC Di Kota Metro Kuncoro Budi Riyanto; Nina Lelawati; Fadhil Ilham
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 2 (2024): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i2.3679

Abstract

Sales in the marketing process within a company is an important factor for a company, because failure to sell goods will result in the development of the company in the future. For this reason, companies must try to find the right strategy in order to survive and be able to meet the goals to be achieved by the company in the form of maximum profit by increasing sales. This study aims to determine the influence of psychic abilities, psychological, social and non-social environment together on increasing sales of employees at Metro ACC Metro City. The research design is quantitative research or verification research. The method used in this research is the ability of psychic, psychological, social and non-social environment as well as increasing sales. The population and research sample were all employees at Metro ACC Metro City with a total sample taken of 30 people. Data collection techniques using a questionnaire. The analytical tool used is data quality analysis and Multiple Linear Regression with the SPSS program. The results showed that psychic abilities, psychological abilities and the social environment had a significant effect on increasing sales, while the non-social environment had no significant effect on increasing sales. Simultaneous test results show the ability of psychic, psychological, social environment and non-social environment together have a significant effect on increasing sales.
Pengaruh Kompensasi Finansial Dan Kompensasi Nonfinansial Terhadap Kinerja Pegawai SAMSAT Pesisir Barat Lampung Ana Septiani; Kuncoro Budi Riyanto; Eko Aprinato
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i3.3752

Abstract

This study aims to determine whether non-financial compensation and financialcompensation have a partial or simultaneous influence on the performance of employees atthe West Coast Samsat Office. The research method uses a quantitative approach throughobservation and distribution of questionnaires and is processed with the SPSS version 25program. The sampling technique uses saturated sampling with sample calculations obtainedby 32 representative employees in filling out the questionnaire. The analysis tool usesmultiple regression with partial (t) and simultaneous (f) test decisions. The results of thestudy prove that non-financial compensation has an effect on employee performance, whilefinancial compensation has no effect on employee performance. Simultaneously both have aninfluence in improving employee performance.
Evaluasi Sistem Tatakelola Keuangan Dana Desa Kelurahan Metro Kecamatan Metro Pusat Lampung Lutfia, Aini; Deny Edy Widodo; Kuncoro Budi Riyanto; Muhammad Zaki Ramadan
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i1.4324

Abstract

Increased corporate debt will result in a decrease in stock prices. A capital structure thatexceeds 100 percent indicates that the company uses more debt than its capital. Althoughusing debt, companies can make tax savings, using high debt can pose a high risk for thecompany. The research was conducted with the aim of knowing whether capital structurehas an effect on stock prices moderated by company size. The research applies a quantitativeapproach to achieve the goal. The data processed in this study is data obtained by secondarydata collection methods by looking at the company's annual financial statements.Measurement of capital structure in this study used the Debt to Equity Ratio (DER) and Debtto Assets Ratio (DAR), stock price measurements used close price data and data analysisused moderated regression analysis (MRA). The results of the study show that the Debt toAsset Ratio (DAR) has a positive effect on stock prices. Debt to Equity Ratio (DER) has nopositive effect on stock prices. Firm size strengthens the relationship between DAR and stockprices and weakens the relationship between DER and stock prices. This influence can affectcompanies that have large enough assets, this influence can attract investors to invest in thecompany
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Minat Beli Ulang Melalui Kepuasan Pelanggan Sebagai Variabel Intervening Pada Dirgantara Cake Di Lampung Timur Alda, Utari; Kuncoro Budi Riyanto; Andiana Rosid
Jurnal Manajemen DIVERSIFIKASI Vol. 5 No. 1 (2025): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v5i1.4336

Abstract

This study aims to determine the direct effect of product quality and brand image onrepurchase intention through customer satisfaction as an intervening variable. This researchis a quantitative research by measuring product quality variables. Brand image, repurchaseintention, and satisfaction using a closed questionnaire. The questionnaire scoring scale foreach variable is 1-5 so that theoretically the range of scores obtained by respondents isbetween 20-100. Data collection was carried out by distributing questionnaires to a sampleof 50 respondents. Data analysis in this study used path analysis (Path) with the help of theSPSS Version 25.0 application. The results showed that there was a direct influence betweenproduct quality and customer satisfaction at Dirgantara Cake in East Lampung. There is adirect influence of brand image on customer satisfaction at Dirgantara Cake in EastLampung. There is a direct influence on product quality on the repurchase intention ofDirgantara Cake customers in East Lampung. There is a direct influence of brand image onthe repurchase intention of Dirgantara Cake customers in East Lampung. There is a directinfluence between customer satisfaction and repurchase intention of Dirgantara Cakecustomers In East Lampung
Pengaruh Digital Marketing Terhadap Minat Beli Konsumen Cafe Lacosta Metro di Era Digital Brian Ganas Kalista; Bambang Suhada; Febriyanto; Kuncoro Budi Riyanto
Journal of Managiere and Business Vol 3 No 1 (2025): April
Publisher : EDU PARTNER INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/managiere.v3i1.89

Abstract

Pemasaran digital telah menjadi strategi utama dalam menarik minat beli konsumen, terutama dalam industri kuliner seperti kafe. Penelitian ini bertujuan untuk menganalisis pengaruh digital marketing terhadap minat beli konsumen di Café Lacosta Metro. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 78 responden yang merupakan pelanggan kafe. Variabel yang diteliti meliputi aksesibilitas, interaktivitas, hiburan, kredibilitas, kejengkelan, dan informativeness. Hasil analisis regresi menunjukkan bahwa variabel aksesibilitas, interaktivitas, hiburan, dan informativeness memiliki pengaruh positif dan signifikan terhadap minat beli konsumen. Sebaliknya, variabel kredibilitas dan kejengkelan tidak memiliki dampak signifikan terhadap keputusan pembelian. Uji simultan (F-test) membuktikan bahwa secara bersama-sama, keenam variabel tersebut berkontribusi terhadap peningkatan minat beli pelanggan Café Lacosta Metro. Penelitian ini menegaskan bahwa strategi pemasaran digital yang efektif, seperti meningkatkan aksesibilitas informasi, menciptakan interaksi yang menarik, menyediakan hiburan yang relevan, serta memberikan konten yang informatif, dapat meningkatkan daya tarik kafe dan membangun loyalitas pelanggan. Temuan ini memberikan implikasi bagi pelaku usaha kafe untuk lebih mengoptimalkan strategi digital marketing guna meningkatkan persaingan di era digital. Digital marketing has become a major strategy in attracting consumer buying interest, especially in culinary industries such as cafes. This study aims to analyze the effect of digital marketing on consumer buying interest at Café Lacosta Metro. This study uses a quantitative approach with a survey method involving 78 respondents who are cafe customers. The variables studied include accessibility, interactivity, entertainment, credibility, annoyance, and informativeness. The results of the regression analysis show that the variables of accessibility, interactivity, entertainment, and informativeness have a positive and significant influence on consumer buying interest. On the other hand, the variables of credibility and annoyance do not have a significant impact on purchasing decisions. The simultaneous test (F-test) proves that together, the six variables contribute to increasing the buying interest of Café Lacosta Metro customers. This study confirms that an effective digital marketing strategy, such as improving information accessibility, creating engaging interactions, providing relevant entertainment, and delivering informative content, can increase the appeal of a café and build customer loyalty. These findings have implications for café businesses to further optimize their digital marketing strategies to increase their competitiveness in the digital age.
Co-Authors Alda, Utari Alya Citra Utomo Ana Septiani Bambang Suhada Brian Ganas Kalista Deny Edy Widodo Dina Rismawati, Dina Eko Aprinato Fadhil Ilham Febriyanto Lutfia, Aini Muhammad Zaki Ramadan Nani Septiana Nina Lelawati Rosid, Andiana Suyanto Suyanto