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Implementasi Pendekatan Balanced Scorecard Sebagai Tolak Ukur Kinerja Perusahaan pada PT. PLN ULP Lawang Lingga Aprilia Putri Yuana; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Performance is the result of work in quality and quantity that can be achieved by an employee in carrying out his main duties and functions as an employee in accordance with the responsibilities given or entrusted. The more rapid development, especially in the industrial sector, both home industries and large industries, causes the need for electricity supply to increase. This is a challenge for PT. PLN (Persero) ULP Lawang to improve performance in all aspects using a method that has an overall measurement variable, namely the Balanced scorecard. The purpose of this study was to determine the performance of PLN ULP Lawang as measured by using the Balanced scorecard. By using a qualitative method which is a research procedure that produces data in the form of written or spoken words from the observed behavior. Based on the results of the analysis of the performance measurement of PLN ULP Lawang using a Balanced scorecard, each perspective is said to be relatively good.Keywords: Balanced scorecard, performance, perspective, PT PLN (Persero) ULP Lawang
Persepsi dan Intensi PelakuUsaha Mikro Kecil Menengah (UMKM) Terhadap Penggunaan QRIS Sebagai Sistem Pembayaran Digital Pasca Pandemi Covid-19 di Kota Mojokerto Qonita Rizka Baidowi; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research aims to explore factors based on the perceptions and intensity of SMEs on the use of QRIS as a digital payment system after the COVID-19 pandemic in Mojokerto City. This research also uses a qualitative descriptive method that takes material from the field in the form of sentences or pictures, not in the form of numbers or numbers. The sources obtained are from the results of observations, interviews, and documentation. The sample in this research are 3 SMEs and 3 consumers in Mojokerto City and who have used QRIS as payment. There are three indicators used to see the perceptions of SMEs and consumers, namely perceived benefits, perceived ease of use, and perceived risks. There are 2 intensity indicators, namely desire and inhibition. This research shows that MSME actors and consumers have a positive perception of the use of QRIS so that they can form a strong intention to implement QRIS as a digital payment system in the post-COVID-19 pandemic era to date.Keywords: SMEs, QRIS, perception, intention
Pengaruh Kompetensi, Akuntabilitas, Pengendalian Internal dan Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Dana Desa Kebonagung Malang Ratieh Aldela Megaayu I; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to explain the influence of competence, accountability, internal control and community participation on the effectiveness of village fund management in Kebonagung Malang. This research uses quantitative research methods. The data analysis method used is multiple linear regression analysis. Sources of data in this study were primary data using questionnaires and assessed with a Likert scale obtained from Kebonagung Malang Village apparatus, totaling 40 people. Sampling was carried out using purposive sampling method. The results of this study indicate that the variables of competence, accountability, internal control and community participation have a positive effect on the effectiveness of managing village funds.Keywords: Competence, accountability, internal control, community participation, effectiveness of village fund management
Analisis Pengaruh Corporate Social Responsibility, Corporate Governance, Kualitas Audit Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2021) Bela Safira; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Financial reports are a benchmark for companies in carrying out their operational activities so that financial reports become a medium of communication between internal and external parties. Therefore, the financial reports produced by the company must have integrity, namely to fairly and fully disclose all of the company's financial activities. However, it is not uncommon for companies to manipulate financial statements to maintain a good image for the company. This study aims to obtain empirical evidence of the influence of corporate social responsibility, corporate governance, audit quality, and company size on the integrity of financial statements. The independent variables in this study are corporate social responsibility, corporate governance consisting of audit committees, institutional ownership, independent commissioners and managerial ownership, audit quality, and company size. While the dependent variable is the integrity of the financial statements. The sample for this research is a company listed on the IDX for the mining sector for 3 years from 2019 to 2021. The sample was obtained using a purposive sampling method. This type of research is a quantitative research using secondary data. The research data was analyzed using multiple linear regression analysis. The results of this study are corporate social responsibility, institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements. Company size has a significant negative effect on the integrity of financial statements. And the audit committee, independent commissioners and audit quality have no effect on the integrity of financial statements.Keywords : Corporate social responsibility, corporate governance, audit quality, size, integrity financial statement.
Analisis Faktor-Faktor Masyarakat Lebih Memilih Investasi Dalam Deposito Dari Pada Produk Investasi Lain Delly Isnatani Dalove Setyantoro; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the factors of the level of profit sharing, terms, service, security, cost, and location influence the public in choosing to invest in deposits over other investment products. This research is a quantitative research approach. Collecting data in this study using a questionnaire method (questionnaire). The data analysis method used in this study uses the factor analysis method with Validity Test, Reliability Test, Classical Assumption Test, Mukticolionarity Test, Heteroscedasticity Test, Normality Test, Descriptive Statistics and Sample t-test. The results of this study indicate that the variables in this study are profit sharing (X1) with a Significance value (Sig) variable. it has a significance value <0.05, which means that this variable influences the decision to invest in deposits. Meanwhile, the service level variable (X3) has a significance value of 0.861, or >0.05, which means that the service level variable (X3) has no effect on the decision to invest in deposits rather than investing in others.Keywords: Deposits , Community factors, Investment.
Creative Economy: The Influence of Service Quality, Product Quality, Store Atmosphere, and Social Media on Culinary Consumer Satisfaction in Garut Raya Agnia Fadillah; Jeni Susyanti; Dwiyani Sudaryanti
MEC-J (Management and Economics Journal) Vol 7, No 2 (2023)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v7i2.21776

Abstract

Food and beverage consumption is the largest component of household consumption in Garut. This condition is an opportunity for culinary businesses to create competitive advantage, product quality, and store atmosphere as an effort to increase consumer satisfaction. Technological developments encourage people to use social media to socialize and seek information. Social media influencers are the most effective way to promote a culinary business. This study aims to determine and analyze the effect of service quality, product quality, and store atmosphere on consumer satisfaction through social media influencers in the culinary subsector in Garut Raya. This type of research uses cause and effect. The research population is not known with certainty, the sampling technique uses the Chocran formula with a total sample of 97 respondents. The data source is primary data with data collection techniques using questionnaires. Data analysis using Structural Equation Model Partial Least Square (SEM-PLS). The results of this study indicate service quality, product quality, and social media influencers have a significant positive effect on customer satisfaction, while store atmosphere has no effect. Service quality and product quality have no significant effect on social media influencers, while store atmosphere has an effect. Service quality and product quality have no effect, while store atmosphere has an effect on consumer satisfaction through social media influencers
Pengaruh Literasi Keuangan, Pembelajaran di Perguruan Tinggi dan Pengalaman Bekerja Terhadap Perilaku Keuangan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang Nihaya Nazilatul Atiqoh; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to find out how financial literacy, college learning and work experience influence student financial behavior. This research is a type of quantitative research, using 72 Accounting students class of 2019 at the Faculty of Economics and Business, Islamic University of Malang as samples in this study. Data collection in this study used a questionnaire using a Google form with a Likert scale of 4 points, namely 1 strongly disagree, 2 disagree, 3 agree and 4 strongly agree. Based on the results of research on Accounting study program students class of 2019, it was found that financial literacy obtained a significance value of 0.013 <0.05, then H¬0 was rejected and H1a was accepted, learning variables in tertiary institutions obtained a significance value of 0.039 <0.05, so H0 was rejected and H1b is accepted, the work experience variable obtains a significance value of 0.000 <0.05, then H0 is rejected and H1c is accepted. Based on this explanation, it can be said that financial literacy, learning in college and work experience have a significant effect on student financial behavior.Keywords: Financial Literacy, Learning in Higher Education, Work Experience, Student Financial Behavior
Implementasi Kebijakan Alokasi Dana Desa (ADD) dalam Meningkatkan Pembangunan Desa (Studi Kasus di Desa Seletreng Kecamatan Kapongan Kabupaten Situbondo) Nur Aidi Indana; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to find out how the Implementation of Village Fund Allocation Policies in Improving Village Development in Seletreng Village, Kapongan District, Situbondo Regency. The type of research is qualitative research. Interview and documentation techniques. The analytical method used is a qualitative analysis method. Based on the research results obtained by the researchers that the Implementation of the Village Fund Allocation Policy (ADD) in Seletreng Village, Kapongan District, Situbondo Regency is going well in increasing village development in accordance with the underlying regulations, but the role of the community in participating in village development is still lacking, so the authors conclude based on the results of information from informants and in accordance with empirical facts in the field, that the implementation of the Village Fund Allocation (ADD) program in Seletreng Village, Kapongan District, Situbondo Regency, namely Standards and policy targets/measures and policy objectives, human resources, characteristics of implementing organizations, attitudes of implementers, interorganizational communication and implementation, social environment, economics, and politics.Keywords: Implementation, allocation of village fund.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Tengah Maryani Sabtu; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine how the influence of human resource competence, the application of government accounting standards, and the application of regional financial accounting systems on the quality of financial reports. This research is a type of quantitative research, with a total of 95 employees in the financial sector of the regional government of Central Halmahera as the sample in this study. The data collection method used a questionnaire distributed via Google Forms with a Likert scale, namely 1 strongly disagree, 2 disagree, 3 neutral, 4 agree, and 5 strongly agree. Based on the results of the study it is known that the human resource competency variable obtains a significance value of 0.029 <0.005 then H2 is accepted and H0 is rejected, the variable of application of government accounting standards obtains a significance value of 0.923 > 0.05 then H3 is rejected and H0 is accepted, the variable of application of the regional financial accounting system obtains significance value of 0.032 <0.05 then H4 is accepted and H0 is rejected. Based on this explanation, it can be concluded that the competence of human resources and the application of regional financial accounting systems have a partial effect on the quality of financial reports. On the other hand, the variable of applying accounting standards was found to have no partial effect on the financial statements.Keywords: Human resources, government accounting standards, financial accounting systems, quality of financial reports
Efek Maturity, Buku Bunga serta Undian pada Peralihan Corporate Obligation Price yang Terakhir dalam BEI Periode Skala 2019 - 2021 Nurfaindah Lestari; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the effect of maturity, interest rates and coupons on changes in corporate bond prices. This study uses secondary data from annual financial reports. Data collection methods use statistical dataset methods, where data collection is carried out based on data access techniques published by the company. The population in this study is all financial sectors listed on the Indonesian stock exchange in 2019-2021, namely 509, with a total sample of 10 companies that meet several predetermined criteria. The sampling technique used in this study is the target sampling method. The data analysis technique used is multiple linear regression. The results showed that maturity and interest rates had no significant effect on changes in corporate bond prices, while Coupons had a significant effect on changes in corporate bond prices.Keywords: Maturity, interest rate, corporate bond coupon.
Co-Authors Abaida Zuhri Adam Dharma Syahputra Adhelya Ludfy Pratiwi Agnia Fadillah Agus Salim Ahmad Faiz Falahudin Ahmad Khoirul Imaduddin Ainiyah, Zahrotul Aldo Gumelang Wibiandika Alifiah Salsabilah Allya Dewi Listyani Amarta Fasa, Mochamad Amin, Muhammad Sirojuddin Andi Oktavian Rachmadi Anggrainy, Devy Anisa Putri Annisa Dinar Anwar, Siti Aminah Arifin, Agus Zaenal Arista Fauzi Kartika Sari Arum Alphinia Arumdhani Al’azhmi Asril Ainun Atiqoh, Nihaya Nazilatul Basalamah, Muhammad Ridwan Bastomi, Mohamad Bela Safira Bhubha, Umi Kalsum Bukhori, Mochamad de Araújo, Deonisio Jeremias Catedralino Soares Dedi Mizwar Umar Delly Isnatani Dalove Setyantoro Deonisio Jeremias Catedralino Soares de Araújo Devi Fajar Indriyani DEWI DIAH FAKHRIYYAH Dhuratun Nuskha Dicky Pratama Putra Dina Karima Dina Riski Hartanti Dinar, Annisa Dwi Atika Santya Putri Dwi Shindi Syafriyanti Dwi Wulandari Eka Putri Wahyuningtyas Eka Susi Indriani Endang Purnama Sari Enggal, Tria Warsa Era Perdana Erfan Efendi Erika Dwi Rahmawati Erin Yuniar Evi Lamitasari Fadillah, Mulkan Ahmad Fahruddin Angga Pradana Farhan Alif Wahyudi Farhana, Nur Zaidah Fathun Ni&#039;am Dwi Syahputra Fathun Ni'am Dwi Syahputra Fauziah, Novita Wahyu Febriati Sari Fikiruddin, Ahmad Firman Rizki Subakhtiar Fitri Ayu Lestari Fitri Hidayah, Ratna Gadis Ananda Galuh Nilam Kusuma Wardani Hadi Sunaryo Handika, Mellisa Fitri Dwi Haq, Moh. Izzul Hariri Hariri Hariri, Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Hidayah, Ratna Fitri Hidayati, Irma Ida Rosinta Ika Zahrotul Jannah Ikbal Hallan Ibrahim Indah Putri Indani Indara Handayani Indriyani, Devi Fajar Intan Kartikawati Ulfa Irawan, Mauladen Irma Hidayati Irma Hidayati Irsyad, Abdilah Ita Athia Jeni Susyanti Jihan Rambu Salsabila Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kapsir, Kapsir Karina Oktavia Khofifah Khofifah Kirana Yuri Aprilia Maharani Dewi Lailatul Mufidah Laksono, Heyin Krida Latifah Hanum Lavita Safitri Ramadhany Laylati Alifatul Mutmainah Lestari, Peni Dwi Lingga Aprilia Putri Yuana Lisa Mariantini Lutfiyah Lutfiyah Luthfiana, Nuria M. Afani Almaarif M. Agus Salim M. Bayu Rayhan M. Cholid Mawardi Maryani Sabtu Maslichah, Maslichah Maulana, Moh Irham Maulidah Faradina Meitria Syahadatina Noor Mellisa Fitri Dwi Handika Mifta Khairin Novi Miftakhul Ayu Anggraeni Mirza Febi Andriani Moch. Farid Afandi Moh Adieb Ainur Rohim Moh Farizan Thoriq Moh. Amin Mohamad Bastomi Mohammad Bukhori Mufarohah, Risma Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Syahril Ramadhan Muhammad Ulul Azmi Musthofa Kamal Al Firdausi Nadya Danah Sabbita Nafa Risky Lestariwati Nafida Hilda Ramadhani Naharani, Vivin Nailiatul Virohiyyatun Ni’mah Nayong Azhaki Damayanti Nihaya Nazilatul Atiqoh Niken Widya Ningrum Nirwana, Lintang Fajar Noor Shodiq Askandar Normalasari Normalasari Novaya Eky Aidha Pravitasari Novia'atul Aullah Novita Wahyu Fauziah Nur Aidi Indana Nur Diana Nur Diana Nur Diana Nur Hasanah Nur Hidayah Nur Hidayati Nurfaidah Nurfaidah Nurfaindah Lestari Nurhajati , Nurhajati Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhidayah Nurhidayatul Fitri Nuriyah Trisna Parawangsa Nuzumi, Aminah Panetep Bagus Samudra Peni Dwi Lestari Prasetyo, Aditya Dwi Putri Anggraini Putri Nabilah Putri, Selvia Sulaksana Andi Putri, Via Karina Qonita Rizka Baidowi Rachmadi, Andi Oktavian Ramadhani, Nafida Hilda Ramadhani, Nuraulia Rizky Ratieh Aldela Megaayu I Redy Arbiansyah Reynaldi Aziz Rifaldi, Mochammad Rifatul Waasiah Rintan Nurulita Arofi Risma Mufarohah Risna Cahya Wijayanti Riyadi, Nurman Rochana, Tiva Rohma, Nadia Nor Rr. Febriyanti Arya Kinasih Sadiyah, Chalimatu Sal Sabila, Asa Aisyi Salim, M. Agus Saputri, Olivia Nathasa Novy Sari, Nadia Amelia Pratiya Selva Fersa Sonia Setyantoro, Delly Isnatani Dalove Shafaratin Nurul Hasanah Shinta Puspitarini Siti Aminah Anwar Siti Asiyah Siti Asiyah Siti Jainab Lukfiatih Bugis Slamet Hariyadi Sri Wahyuningsih Sugiarto Abdullah Suharti Ningrum Sulton Sholehuddin, Sulton Susanti, Diva Dwi Syahrial Shaddiq Syamsiar, Syamsiar Teddy Briand Samudra Titian Khairat Tria Warsa Enggal Ulfa Kasanatul Munawaroh Umi Kalsum Bhubha Umi Nandiroh Veri Rahardian Via Karina Putri Via Krismawati Wahyuningtyas, Nanik Winda Armeinita Wulandari Wulandari, Wike Yosevin Riana Yuni Susanti Ziadatul Inshiroh Ziaratussausan B.P Zidni Karima Zukhruf Dinnisa'Ul Furqana