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Pengaruh Pengetahuan Akuntansi dan Motivasi Kerja Terhadap Kinerja UMKM dengan Penggunaan Informasi Akuntansi Sebagai Variabel Mediasi (Studi pada Pelaku UMKM di Kabupaten Gresik) Shalsabilla Dea Amanda; Suwandi Suwandi
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2475

Abstract

This study aims to examine the effect of Knowledge Accounting and Work Motivation on MSME Performance with the Use of Accounting Information as a Mediating Variable in Gresik Regency. This type of research is quantitative research. The population of this study is MSME players in Gresik Regency. The sampling method in this study was purposive sampling method, namely a sample based on predetermined criteria and obtained 92 MSME as respondents. The data used in thisstudy are primary data using a questionnaire. The data analysis method used is the Partial Least Square ((PLS) method using SmartPLS 3.0 software. The result of this study indicate that accounting knowledge affects the use of accounting information, work motivation has no effect on the use of accounting information, accounting knowledge and work motivation have no effect on MSME performance, the use of accounting information affects the performance of MSMEs, accounting knowledge mediated by the use of accounting information affects the performance of MSMEs and work motivation mediated by the use of accounting information has no effect on MSME performance.
Developing Students’ Reading Comprehension Using Inquiry Method Indriyani, Muldiyati; Suwandi Suwandi; Ririn Ambarini
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 3 No. 4 (2023): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendikia.v3i4.2032

Abstract

The main aim of this study was to assess the efficacy of the Inquiry technique in improving reading comprehension skills.   This study utilized a quantitative and pre-experimental methodology for the purpose of conducting tests. The pre-experimental design included two evaluations: an initial pre-test and a subsequent post-test carried out following the intervention. The study's sample size comprised 30 students in the eighth grade. The results demonstrated a significant rise in the scores achieved post-test, surpassing the scores achieved pre-test.   Furthermore, when the significance level is established at 0.05%, the t-score is considered to be less than the corresponding number in the t-table. The study resulted in the adoption of the Alternative Hypothesis (Ha) and the rejection of the Null Hypothesis (Ho). Hence, it is advisable for educators and students to utilize this method to augment reading comprehension.
IMPLEMENTASI METODE WEB ENGINEERING DALAM PEMBUATAN MARKETPLACE BERBASIS WEB UNTUK UMKM STUDENT’S BUSINESS CORNER DI KAMPUS UCIC Petrus Sokibi; Suwandi Suwandi; Rafly Mauladi
JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jiti.v2i4.947

Abstract

Di era digital saat ini, perkembangan teknologi informasi telah mengubah cara kita berinteraksi, berbelanja, dan berbisnis secara signifikan. Student’s Business Corner (SBC) yang terletak di lingkup kampus UCIC, memiliki potensi besar dalam sektor UMKM. UMKM di Student’s Business Corner (SBC) memiliki produk-produk yang unik dan beragam, tetapi seringkali kesulitan dalam mengakses pasar yang lebih luas karena keterbatasan sumber daya dan aksesibilitas. Metode Web Engineering menawarkan pendekatan sistematis dalam pengembangan aplikasi web yang dapat membantu mengatasi tantangan yang dihadapi dalam pengembangan marketplace untuk SBC. Dengan pendekatan ini, proses pengembangan aplikasi dapat dilakukan secara terstruktur, mulai dari perencanaan, analisis kebutuhan, desain, implementasi, hingga pengujian dan pemeliharaan
Pengembangan Model Kewirausahaan Berbasis Teknologi (Technopreneurship) Di Era Bisnis Online Amaluddin Tanjung; Irma Tussa’diyah Hasibuan; Nur Khotima; Suwandi Suwandi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1515

Abstract

In the era of online business that continues to grow, the development of technology-based entrepreneurial models, or technopreneurship, has become the main focus of attention. Rapid changes in information technology and the internet have changed the way we do business. This article will discuss how technopreneurship has become the key to exploiting new opportunities in the digital world. In this discussion, we will explain the importance of technopreneurship in the context of online business, including the role of technological innovation, use of online platforms, e-commerce, and mobile applications. This research uses library research, namely a method of collecting data by understanding and studying theories from various literature related to the research. This data collection uses the method of searching for sources and constructing them from various sources, for example books, journals and research that has already been carried out. Library materials obtained from various references are analyzed critically and must be in-depth in order to support the propositions and ideas.
Urgensi Media Sosial Dan Keterampilan Kewirausahaan Menuju Keberhasilan Fauzan Azhima Sirait; Nur Dahyanti; Sylvi Marsella Diastami; Suwandi Suwandi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1528

Abstract

This research aims to be able to able to describe and find out about the urgency of social media and entrepreneurial skills towards success. Social media is very influential on entrepreneurial success, especially in the increasingly developing and advance digital era. Entrepreneurs themselves have the meaning of people who change the value of resources, labor, materials and other production factors to be greater than before and also people who make changes, innovate and use new methods. Skills are also really needed in carrying out entrepreneurial activities, because if an entrepreneurial does not have skills that are able to develop rapidly. Therefore, social media and skills have a big influence in entrepreneurship.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja pada Perusahaan PT Semen Indonesia Distributor Hayu Rokhma Ningsih; Suwandi Suwandi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2137

Abstract

In a business, efforts must always be made to increase productivity by improving the company's performance conditions. A company is an organization founded by a group of people or businesses to meet human needs. Every company, whether trade or industry, always has a way to make a profit by making sales either on credit or in cash. PT Semen Indonesia Distributor is the place for this research. The approach used in this research is descriptive analysis with data testing applying the SmartPLS 4.0 test. With results where H1 is rejected and H2 is accepted.
Analisis Penerapan Koreksi Fiskal Atas Pendapatan, Beban, dan Pajak Tangguhan dalam Rangka Menghitung PPh Terutang PT. Gresik Migas (Perseroda) Syahrani Amadea Iswanto; Suwandi Suwandi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2245

Abstract

Profit and loss report and balance sheet of PT. Gresik Migas, which adheres to Financial Accounting Standards (SAK), is included in financial reports based on research. Both internal and external parties use this report to calculate taxable income and make decisions. According to Income Tax (PSAK) No. 46, fiscal corrections are made to business income. These adjustments may be positive or negative. Fiscal adjustments address permanent and temporary gaps, resulting in fixed differences (retained earnings and transportation costs) and temporary differences (salary costs, taxes, communications, newspapers, cars, and human resource development). Higher profit margin for PT. Gresik Migas is affected by cost, sales and tax burdens of 0.20% in 2021–2022.
PENGARUH PENERAPAN METODE DISKUSI DAN STRATEGI MENGAJAR GURU TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA DI MA AL URWATUL WUTSQO BULUREJO DIWEK JOMBANG TAHUN PELAJARAN 2023-2024 Maulal Hikam Asshiddiqy; Suwandi Suwandi
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2247

Abstract

Educators should have the option to help and guide understudies in the growing experience with the goal that they can grasp their capacities and assets. One of the capacities that understudies should have is decisive reasoning. With decisive reasoning, understudies can build their imagination, settle on the ideal choices, foster their personality, see issues according to different perspectives, and in particular, become versatile. The purpose of this study is to determine three things: the impact of the discussion method on the critical thinking abilities of MA Al Urwatul Wutsqo Bulurejo Diwek Jombang students during the academic year 2023–2024; the impact of teachers' teaching strategies on the critical thinking abilities of MA Al Urwatul Wutsqo Bulurejo Diwek Jombang students during the academic year 2023–2024; and the impact of discussion methods and teacher teaching strategies on the students' critical thinking abilities This exploration utilizes a quantitative strategy utilizing corresponding separated irregular examining procedures. 127 students participated as respondents in this study. Multiple linear regression analysis and statistical tests were used to gather the data. The examination results show that: (1) Conversation strategies fundamentally impact understudies' decisive abilities to reason. The consequences of the speculation test show that the sig. 0.000 < 0.05 and the T count result is 5.032 > 1.979, so Ho is dismissed and Ha is acknowledged. (2) The hypothesis test demonstrates that the teaching method significantly influences students' capacity for critical thinking. The sig value is shown by the results. (3) The teacher's discussion techniques and teaching methods influence students' critical thinking abilities simultaneously and significantly. If 0.000 0.05 and the Tcount result is 3.576 > 1.979, then Ho is rejected and Ha is accepted. The sig value is shown by the calculated F value. 0.000 < 0.05 and sig esteem. 26.064 is greater than 3.07, indicating that Ha is accepted while Ho is rejected.
Pengaruh Kompensasi Terhadap Kinerja Karyawan dengan Remunerasi sebagai Variabel Moderasi Nabillatus Syuchriah; Suwandi Suwandi
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 3 (2025): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i3.2854

Abstract

This study aims to evaluate the impact of compensation on employee performance, with remuneration serving as a moderating variable in this relationship. A quantitative approach using the SEM PLS method was employed, involving 60 employees of PT. Yani Putra Ekspres selected through purposive sampling. The findings reveal that compensation has a significant effect on employee performance and can enhance motivation. However, other factors, such as job satisfaction and the work environment, were found to have a more dominant influence on performance. Additionally, remuneration proved to be an effective moderating variable in the relationship between compensation and employee performance. Therefore, it is recommended that the company pay greater attention to other aspects, such as human resource management, organizational culture development, and the creation of a supportive work environment, to sustainably improve employee performance.
Pengaruh Penerapan Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderasi Aurelia Zarah Kamandita; Suwandi Suwandi
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2884

Abstract

This study aims to analyze the influence of the application of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Human Resource Competence (HRC) on the quality of financial statements, with HRC as a moderating variable. The research was conducted on financial department employees at Eyelink Group using a quantitative approach and Partial Least Squares (PLS) analysis technique. The findings reveal that AIS and ICS do not have a significant direct impact on the quality of financial statements. However, HRC significantly affects the quality of financial statements. HRC also strengthens the relationship between AIS and the quality of financial statements but does not significantly moderate the relationship between ICS and the quality of financial statements. These findings underscore the importance of competent human resource management to support optimal AIS implementation and improve the quality of financial statements. The study recommends the development of human resource competence through continuous training and education as a strategic measure to enhance financial reporting quality.
Co-Authors A Muslim A. Besse Dahliana Abdullah Abdullah Abdurahman Marasabessy Abraham Hatulely Abu Umayah Aep Saepul Fazri Agung Wendy Prasetyo Agus Sulistyono Agustuti Handayani Ajeng Triyani Alia Surya Ningrum Amaluddin Tanjung Amelia Amelia Amellia Putri Septiana Ana Rusmardiana Andi Sularso Andika Tiara Sukma Arsi Arsi Arsi Arsi Arum Setiawan Aulya Fahma Aurelia Zarah Kamandita B. Gunawan Bambang Gunawan Betty Magdalena Bunga Dara Amin Catur Wahyudi Chandra Irsan Desilia Purnama Dewi DEWI FITRIANI Dheanty Ananda Bilqis Diah Safelani Dr. Susilawati Susilawati Dwi ASTUTI E. Rokhminarsi Elfita Elfita Elvantonius Elvantonius Erise Anggraini Eriyati Eriyati Erna Sri Sugesti Faisal Akbar Fajar Prabowo Fatmawati, Eka Fauzan Azhima Sirait Fidelia Isnainy Finkhy Margareth Valentine Fitra Gustiar, Fitra Galuh Retno Setyo Wardani Gunawan Ade Putra Sihite Handi Saputro Harjito - Harjoyo Harjoyo Harman Hamidson Harman Hamidson Hartati Hartati hasbi hasbi Hayu Rokhma Ningsih helmi setiawan Hendra Hendra Ika Irma Widyana Ilham Audy Rivand Imam Suroso Indriyani, Muldiyati Irawan Suntoro Irma Tussa’diyah Hasibuan Irmawati Irmawati Jaka Waskito Januarius Mujianto Jarum Wiyanto Joko Rehutomo Kevin Christian Bakkit P Khodijah Khodijah Khoirul Hidayah Khoirul Ikhsanudin Hanif Khoirul Ikhsanudin Hanif Kristanto M Lailaturrahmi Lailaturrahmi Lailatusholihah Lailatusholihah Lany Melania Linda Septarina Lola Amalia Sibarani M. Faishal Darmawan Manda Putra Hutabarat Marieska Verawaty Maulal Hikam Asshiddiqy Maulidhawati, Rini Mela Safitri Situmorang Melia Andani Melinda Melinda Mimma Gustianingtyas Mitsuhiro Shigeishi Mohammad Andi Nugroho Monica Alesia Muh Tawil Muhammad Hatta Muhammad Rangga Aldjudin Muhammad Rizal Afandi Muhammad Yunus Umar Nabillatus Syuchriah Nani Nuraini Sarah Nazla Maharani Umaya Ngurah Ayu Nyoman Murniati Nida Meilanda Afanin Ninik Nurhidayati Noor Miyono Nur Achmad Husin Nur Azisah Nur Dahyanti NUR INDRIANTORO Nur Khotima Nurdina Rahmi Nurhayati Nurhayati Petrus Sokibi Priyadarshini, Rossyda Purwandono Purwandono R Anwar Efendi R Putra Munandar Rafly Mauladi Ratna Suminar Retno Wulandari Rifai Rifai Rika Rosmaidah Riri Oktarini Ririn Ambarini Risma Adelia Yuningsih Riza Amalia Rifani Rosnawintang Rudi Hartono S Imam Nugraha Sahbudin Sahbudin Saniatur Rizki Saputra, Alfian Ady Sartika Sartika Shalsabilla Dea Amanda Sholeh Parlindungan Sigit Darmawan SITI HERLINDA Soewito Soewito Suparman SHK suparman suparman Supomo Kandar Susilawati Susilawati Suwarno Suwarno Syafitri Halawa Syahrani Amadea Iswanto Sylvi Marsella Diastami Tanjung Rahayu Teuku Fajar Shadiq Tili Karenina Tri Agus Siswanto Triana Ramadani Tumirin Wagiyanti Wagiyanti Waluyo Waluyo Wardah Sahrani Sibarani Wicaksono, Freddy YULIA PUJIASTUTI Yulia Widhianti Yuliana Sustri Umi Yuliana Yuliana Yunada Arpan Yunita Eka Cahyani Yuyun Tajunnisa Zulianda, Faisyatin