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All Journal RJABM (Research Journal of Accounting and Business Management) YUME : Journal of Management JURNAL ILMIAH M-PROGRESS JASF (Journal of Accounting and Strategic Finance) Journal of Nonformal Education
Umi Kulsum
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Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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TINJAUAN MENDALAM TENTANG PENGELOLAAN SUMBER DAYA MANUSIA: TANTANGAN, STRATEGI DAN INOVASI DI PT TIRTA MAHAKAM RESOURCE TBK Nurfitriani, Nurfitriani; Kulsum, Umi; Sunarto, Sunarto; Heriyanto, Heriyanto
JURNAL ILMIAH M-PROGRESS Vol 14 No 2 (2024): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v14i2.1218

Abstract

Pengelolaan sumber daya manusia (SDM) merupakan aspek krusial dalam keberhasilan organisasi. Penelitian kualitatif ini bertujuan untuk mengeksplorasi tantangan, strategi, dan inovasi dalam pengelolaan SDM di berbagai organisasi. Dengan menggunakan pendekatan studi kasus, penelitian ini melibatkan wawancara mendalam, observasi partisipan, dan analisis dokumen dari praktisi SDM yang berpengalaman di berbagai industri. Hasil penelitian mengungkapkan tantangan utama seperti menarik dan mempertahankan talenta, membangun budaya organisasi yang positif, mengembangkan keterampilan karyawan, mengelola keanekaragaman, serta menjaga keseimbangan antara produktivitas dan kesejahteraan karyawan. Untuk mengatasi tantangan tersebut, organisasi menerapkan strategi seperti perekrutan yang efektif, program pengembangan kepemimpinan, pelatihan berkelanjutan, kebijakan kompensasi yang kompetitif, dan hubungan industrial yang harmonis. Selain itu, inovasi dalam pengelolaan SDM menjadi semakin penting, seperti analitik SDM, penggunaan teknologi AI dan machine learning, desain pengalaman karyawan, model kerja fleksibel, serta integrasi aspek keberlanjutan dan tanggung jawab sosial. Penelitian ini memberikan wawasan berharga bagi organisasi dalam mengembangkan praktik pengelolaan SDM yang efektif, adaptif, dan berkelanjutan untuk menghadapi dinamika bisnis yang terus berubah dan menjaga daya saing.Keywords:  pengelolaan SDM; tantangan SDM; strategi SDM; inovasi SDM.
PENGEMBANGAN MODEL EVALUASI KINERJA SDM BERBASIS BALANCED SCORECARD: STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SAMARINDA Kulsum, Umi; Nurfitriani, Nurfitriani; Sunarto, Sunarto; Heriyanto, Heriyanto
JURNAL ILMIAH M-PROGRESS Vol 14 No 2 (2024): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v14i2.1233

Abstract

Penelitian ini bertujuan untuk mengembangkan model evaluasi kinerja Sumber Daya Manusia (SDM) berbasis Balanced Scorecard yang sesuai dengan kebutuhan dan karakteristik perusahaan jasa konsultan. Melalui pendekatan kualitatif, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen dari lima perusahaan konsultan yang berbeda. Hasil analisis menunjukkan bahwa praktik evaluasi kinerja SDM cenderung terpisah dari proses perencanaan strategis dan tidak selaras dengan tujuan jangka panjang perusahaan. Berdasarkan temuan ini, model evaluasi kinerja SDM berbasis Balanced Scorecard dikembangkan, yang mencakup dimensi keuangan, pelanggan, proses internal, dan pembelajaran dan pertumbuhan. Model ini kemudian divalidasi dan diuji coba lapangan, yang menunjukkan validitas, relevansi, dan implementabilitasnya dalam konteks perusahaan jasa konsultan. Implikasi praktis dari penelitian ini adalah pentingnya menyelaraskan evaluasi kinerja dengan perencanaan strategis untuk meningkatkan efektivitas manajemen kinerja SDM dan mendukung pencapaian tujuan bisnis perusahaan konsultan.Kata Kunci: evaluasi kinerja SDM; balanced scorecard; perencanaan strategis
Audit Manajemen Dalam Fungsi Keuangan Pada PT Azahra Raya Tama Aini, Qurotul; Solihin, Danna; Kulsum, Umi
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7782

Abstract

Penelitian ini bertujuan untuk mengukur tingkat kategori efektif,efisien dan ekonomis pada Fungsi Keuangan yang ada di PT Azahra Raya Tama, selain itu untuk memberikan saran atau rekomendasi dalam pelaksanaan audit manajemen dalam fungsi keuangan pada PT azahra Raya Tama. Dasar teori yang digunakan dalam penelitian ini adalah audit manajemen.Alat analisis yang digunakan dalam penelitian ini adalah teknik checklist dengan menggunakan metode deskriptif kualitatif pada kertas kerja audit menajemen pada program audit fungsi keuangan. Teknik pengumpulan data pada penelitian ini dengan melakukan wawancan dan kuesioner kepada departemen yang besangkutan di bidang keuangan di PT Azahra Raya Tama.Hasil penelitian yang telah di lakukan pada audit manajemen dalam fungsi keuangan dengan menggunakan program-program audit fungsi keuangan dengan rumus Dean J. Champions menunjukan hasil untuk masing-masing kategori sebagai berikut :1) 77 % untuk kategori efektif berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat efektif. 2) 90 % untuk kategori efisien berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat efisien. 3) 86 % untuk kategori ekonomis berdasarkan hasil perhitungan keseluruhan analisis dapat disimpulakn audit manajemen dalam fungsi keuangan termasuk kategori sangat ekonomis. Kata kunci : Audit Manajemen,Fungsi Keuangan,Efektif,Efisien, dan Ekonomis
Becoming a Cashless Society: The Role of QRIS from the Z-Generation Student's Perspective Lau, Elfreda Aplonia; Kulsum, Umi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.404

Abstract

Along with the development of QRIS in Indonesia and Bank Indonesia's efforts to expand the use of QRIS internationally, Z-generation students are faced with the dynamics of financial transaction options towards a cashless society. This study aims to prove the factors that influence the use of QRIS to become a cashless society from the perspective of Z-generation students. The analysis was carried out in-depth based on the UTAUT theory. This study uses primary data by distributing questionnaires to Z-generation students at two universities in Samarinda. A total of 273 data were processed with SmartPLS. Findings show that Z-generation students accept QRIS as a leader in changing the payment paradigm, with high usage intentions driven by effectiveness and efficiency in daily financial transactions. Social influence from peers and family has also been shown to play a key role in shaping attitudes and behavior in using QRIS. Nevertheless, interesting findings imply that supporting factors, such as facilitating conditions, do not always play a dominant role in influencing Z-generation students' decisions to switch to cashless. The implication is that even though QRIS has great potential to form a cashless society, a holistic approach that considers social and psychological factors is crucial. This study suggests that future research involves a broader and more diverse sample that may provide more holistic insights and generalization.
ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Nirwana, Ros; Lau, Elfreda Aplonia; Kulsum, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
Analysis of the Influence of Accounting Training and Education Levels on the Use of Accounting Information in Micro, Small and Medium Enterprises Ruliana, Titin; Solihin, Danna; Kulsum, Umi; Heriyanto, Heriyanto
Journal of Nonformal Education Vol. 10 No. 2 (2024): Equivalency education and community education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v10i2.13874

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, contributing significantly to gross domestic product (GDP) and labor absorption. However, many MSMEs face challenges in financial management, especially in the effective use of accounting information. Accounting training and the level of education of business owners are key factors that can affect the ability of MSMEs to manage accounting information. This study aims to analyze the influence of accounting training and education level on the use of accounting information in MSMEs in Samarinda City. The research method used is a quantitative approach with a survey design, which allows the collection of data from a large number of respondents. The research participants consisted of 100 MSME actors operating in Samarinda City, who were selected using the Random Sampling technique. Data was collected through questionnaires designed to measure variables of accounting training, level of education, and use of accounting information, with closed-ended questions using the Likert scale. Data analysis was carried out using multiple linear regression techniques to test the simultaneous influence of accounting training and education levels on the use of accounting information. The results of the study show that accounting training has a significant positive effect on the use of accounting information, and the level of education also has a significant positive effect. These findings provide important insights into the importance of training and education in improving the quality of accounting information management in the MSME sector.
Co-Authors Heriyanto Heriyanto Ida Ayu Putu Sri Widnyani Lau, Elfreda Aplonia Nirwana, Ros Nurfitriani Nurfitriani Qurotul Aini Solihin, Danna Sunarto Sunarto Titin Ruliana