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PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA DI DESA SIDOHARJO KECAMATAN SIDOHARJO KABUPATEN SRAGEN Anita Firdaus; Suharno Suharno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.609 KB)

Abstract

The study aims to examine the influence of transparency, accountability and society participation management of village fund allocation. The study used survey method with questionnairs as its instrument. The population of this study are the rural society and officials village Sidoharjo sub-district Sidoharjo in the district of Sragen. Based on purposive sampling , the number of samples obtained is 80 people. The type in this study is a quantitative study with a view to found the truth contained in this study, which is using multiple linear regression test and tested the validity and reliability the quality of the questionnairs with SPSS 21sofware application. The result of this study found that transparency, accountability and society participation have a significant positive effect management of village fund allocation. This study is expected to provide input for the rural goverment to synergize to improve transparency, accountability and society participation in management og village fund allocation.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018 Yogi Kharisma Finky Rahayu; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effectiveness ratio of 138.46% is included in the very effective category. The efficiency ratio of 100.00% is included in the less efficient category. The growth ratio of 01.06% falls into the very low category. The overall financial performance of the Ngawi Regency government can be said to be moderate because it is not in the good or bad category when compared to the Regencies and Cities in East Java Province.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Desy Novitasari; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
PENGARUH SIMPANAN ANGGOTA, PINJAMAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA Widi Nur Lestari; Bambang Widarno; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6219

Abstract

This study aims to determine the effect of member savings, member loansand number of members on the remaining results of operations. The types of dataused in this study are qualitative and quantitative. The data source used issecondary data. The population in this study are all financial statements inSurakarta Civil Servants cooperatives. The sample used in this study is thenumber of member deposits, member loans and the number of members during the2009-2018 period. The sampling technique uses purposive sampling with certaincriteria. The data analysis technique used in this study is multiple linearregression. The results of member savings, member loans and total membershiphave a significant positive effect
PENGARUH KOMITMEN PROFESIONAL,SIKAP DAN PERSEPSI KONTROL TERHADAP WHISTLEBLOWING INTENTION PT. K33 DISTRIBUSI SURAKARTA Amien Mustofa; Rispantyo Rispantyo; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6222

Abstract

The-purpose of this research are to analyze theesignificance of the effect ofprofessional commitment, attitudes and perceptual control on whistleblowingintentions at PT. K33 Distribution in Surakarta. This research used quantitativemethods with 60 samples from 122 employee at PT. K33 Distribution in Surakartaand measured by the questionnaire method. Sampling using stratifiedrandom0sampling method. Data analysiswwas performed using descriptivestatistical test instruments, classical assumptionntests, multiple linear regressiontests and hypothesisstesting. The results of the analysis from the hypothesis testshow that attitudes have a significant effect onnwhistleblowing intentions, andprofessional commitment and perceptual control have a effect but not significanton whistleblowing intentions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Wiwit Hadi Parwoko; Dewi Saptantinah Puji Astuti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6223

Abstract

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampling. These factors are then tested by logisticregression at a significance level of 5 percent. The results of the study identifiedthat company age and KAP's reputation had a significant effect on the timelinessof financial reporting, while profitability, company size, leverage, liquidity andownership structure did not affect the timeliness of financial reporting in othermetal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.
Analisis Penggunaan Antibiotik Pada Pasien Penyakit Paru Obstruksi Kronik di RSUD Dr. Moewardi Surakarta Sunarti Sunarti; Margaretha Barbara Bento
Biomedika Vol 9 No 1 (2016): Jurnal Biomedika
Publisher : Fakultas Ilmu Kesehatan Universitas Setia Budi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.393 KB) | DOI: 10.31001/biomedika.v9i1.267

Abstract

Penyakit Paru Obstruktif Kronik (PPOK)merupakan penyakit paru kronik bersifat irreversibel atau reversibel parsial yang banyak diderita oleh masyarakat. Penyakit ini ditandai dengan hambatan aliran udara di saluran nafas yang tidak sepenuhnya reversible. Salah satu penatalaksaan penyakit paru obstruktif kronik adalah pengobatan dengan antibiotik. Tujuan penelitian ini adalah untuk menganalisis penggunaan antibiotik penyakit paru obstruktif kronik di RSUD Dr. Moewardi. Penelitian ini menggunakan metode pengumpulan data sekunder penggunaan antibiotik dengan mengamati laporan penggunaan obat antibiotik tiap bulan di Instalasi Farmasi RSUD Dr. Moewardi. Data yang diperoleh dianalisis dengan uji parametrik (one way ANOVA). Hasil analisis data menunjukkan antibiotik yang sering digunakan pada pasien Penyakit Paru Obstruktif Kronik adalah (1) ceftriaxone injeksi 1000 mg, (2) ceftazidimie injeksi 1000 mg, (3) ciprofloxacin tablet 500 mg, (4) gentamycin injeksi 40 mg, (5) azytromycin tablet 500 mg dan (6) cefixime tablet 100 mg. Presentase antibiotik ini pun selalu mengalami peningkatan dan penurunan di tiap triwulannya. Presentasi penggunaan antibiotik tiap triwulannya menunjukkan adanya perbedaan yang signifikan.
Hubungan Dosis Tepung Gembili (Dioscorea esculenta) Dengan Tingkat Ekspresi Enzim Ampk-α2 pada Model Tikus Diabetes Melitus neni oktiyani; sunarti Sunarti; Prasetyastuti Prasetyastuti; Jujuk Anton Cahyono
Medical Laboratory Technology Journal Vol. 1 No. 1 (2015): June
Publisher : Poltekkes Kemenkes Banjarmasin Jurusan Analis Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (995.684 KB) | DOI: 10.31964/mltj.v1i1.4

Abstract

Alternative methods of controlling glucose levels in patients with diabetes is by type of food, either by utilizing yam flour. At the flour contained inulin and resistant starch that can activate the enzyme AMPK-α2. Activation of these enzymes will stimulate glucose transport in skeletal muscle and liver, thus causing a decrease in glucose production. Varying doses of flour is expected to affect the expression of AMPK-α2. This study aims to dosage relationship yam flour (Dioscorea esculenta) with tigkat-α2 AMPK enzyme expression in the nucleus skeletal muscle and liver in mouse models of diabetes mellitus. The study was a quasi-experimental design with Post Test Only Group Design. Rats were divided into 5 (five) groups, healthy mice, the mice with type 2 diabetes, and type 2 groups of diabetic rats with dietary intake yam flour addition of 1.25 g (TG-1:25),), 2.5 g (TG -2.5), 5.0 g (TG-5.0). Yam flour is mixed into the rat diet feed with varying doses. The results showed no significant correlation between the dose of yam flour with AMPK-α2 expression levels in skeletal muscle nuclei (p = 0.312) and liver (p = 0.474) in a mouse model of DM. The need for other studies using other types of food as an alternative arrangement of food for patients with diabetes
PROTOTYPE KNOWLEDGE MANAGEMENT SYSTEM RESPONSIVE MOBILE ANDROID UNTUK INOVASI UKM KOTA DEPOK DENGAN METODE MOST ADMIRED KNOWLEDGE ENTERPRISE (MAKE) Sunarti Sunarti; Yunita Yunita
IJCIT (Indonesian Journal on Computer and Information Technology) Vol 1, No 2 (2016): IJCIT - Indonesian Journal on Computer and Information Technology
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.741 KB) | DOI: 10.31294/ijcit.v1i2.1322

Abstract

Abstract - Small and Medium Enterprises (UKM) have an important role in economic growth. One important factor that will increase the products of UKM is information technology. Information technology can be seen as a tool or medium to acquire knowledge and information as well as a tool in running the business process. Intellectual capital and knowledge management are closely linked with the development of information technologies that drive the globalization era. The term knowledge management first appeared in the business world. Preliminary studies on knowledge management has been conducted in the mid-1980s partly by Sveiby and Iloyd. As said by Fatwan (2006), factors affecting the business environment today is no longer the era of information, but it has been switched to the era of knowledge. Knowledge Management System (KMS) inspired the growth of culture for knowledge sharing (shared knowledge). Benefits of Knowledge Management System that is creating, documenting, classifying and disseminating knowledge in the organization. The UKM applying the concept of Knowledge Management System with Mobile responsive Android in the promotion of UKM, UKM cooperation, exhibitions, trade missions, data and information empowerment of UKM that are processing and the development of market access for UKM. Through this research can know the extent of the Prototype application of the knowledge management system responsive Mobile Android in hopes of getting additional information and knowledge in developing a business that could affect the level of investment UKM.Keywords: Knowledge Management System, Mobile Android, UKMAbstrak - Usaha Kecil dan Menengah (UKM) mempunyai peranan yang penting dalam pertumbuhan ekonomi. Salah satu faktor penting yang akan meningkatkan produk UKM adalah teknologi informasi. Teknologi informasi tersebut bisa dipandang sebagai alat atau media untuk memperoleh pengetahuan dan informasi serta sebagai alat dalam menjalankan proses bisnis. Modal intelektual dan manajemen pengetahuan sangat erat kaitannya dengan perkembangan teknologi informasi yang mendorong era globalisasi. Istilah knowledge management pertama kali muncul di dunia bisnis. Studi awal tentang knowledge management telah dilakukan pada pertengahan tahun 1980-an antara lain oleh Sveiby dan Iloyd. Seperti yang dikatakan oleh Fatwan(2006), faktor yang mempengaruhi lingkungan bisnis saat ini bukan lagi era informasi, tetapi sudah beralih ke era pengetahuan. Knowledge Management System (KMS) menginspirasi tumbuh kembangnya budaya saling berbagi pengetahuan (share knowledge). Manfaat Knowledge Management System yaitu menciptakan, mendokumentasikan, menggolongkan dan menyebarkan knowledge dalam organisasi. Para UKM menerapkan konsep Knowledge Management System dengan responsive Mobile Android dalam promosi produk UKM, kerjasama usaha UKM, pameran, misi dagang, data dan informasi pemberdayaan UKM yang bersifat pemrosesan dan pengembangan akses pasar bagi produk UKM. Melalui penelitian ini dapat diketahui sejauh mana Prototype penerapan knowledge management system responsive Mobile Android dengan harapan mendapatkan tambahan informasi dan pengetahuan dalam mengembangkan usahanya yang bisa mempengaruhi tingkat investasi UKM.Kata Kunci: Knowledge Management System, Mobile Android, UKM
RANCANG BANGUN SISTEM PEMINJAMAN PADA KOPERASI HORTINA DIREKTORAT JENDERAL HORTIKULTURA JAKARTA Sunarti Sunarti
IJCIT (Indonesian Journal on Computer and Information Technology) Vol 1, No 1 (2016)
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.209 KB) | DOI: 10.31294/ijcit.v1i1.420

Abstract

Abstract - Development of today's computers very rapidly bring about change in the world system. With the computerized system will solve the problems become easier. For that cooperatives Hortina lending system at this time is not computerized and is still done manually, each lending activities undertaken still recorded onto books and monthly reports be based on the existing deal. It takes a long time, considering the number of existing members with the manual system allows an error occurs during the process. In this study the authors in the data collection is done by analysis, data collection, system design and implementation. Method of system development information system using the waterfall method, in depicting functional model and ERD (Entity Relationship Diagram) to illustrate data model. Therefore we need a computerized system that will better generate an effective lending system compared to previous systemsKeywords: Cooperative, Design, Lending SystemsAbstrak - Perkembangannya komputer saat ini sangat pesat membawa perubahan sistem pada dunia. Dengan sistem yang sudah terkomputerisasi akan memecahkan permasalahan menjadi lebih mudah. Untuk itu sistem peminjaman pada Kopersi Hortina saat ini belum terkomputerisasi dan masih dilakukan secara manual, setiap kegiatan peminjaman yang dilakukan masih dicatat kedalam buku dan setiap bulannya dibuat laporan berdasarkan transaksi yang ada. Hal ini membutuhkan waktu yang lama, mengingat banyaknya anggota yang ada dengan sistem yang masih manual memungkinkan terjadi kesalahan pada saat proses berlangsung. Dalam penelitian ini penulis dalam pengumpulan data dilakukan dengan analisis, pengumpulan data, desain sistem dan implementasi . Metode pengembangan sistem dari sistem informasi menggunakan metode waterfall, dalam menggambarkan model fungsional dan ERD (Entity Relationship Diagram) untuk menggambarkan model data. Oleh karena itu diperlukan sistem komputerisasi yang lebih baik akan menghasilkan sistem peminjaman yang efektif dibandingkan dengan sistem yang terdahulu.Kata Kunci: Koperasi, Rancang Bangun, Sistem Peminjaman
Co-Authors Abas Sunarya Abdiel Remalya Suliyanto Achmad Afandi ACHMAD FAUZI Achmad Fauzi DH Achmad Salim Ade Hidayah Adin Martdhanna Aditiya Sardi Adriel Jordan Anggono Advan Nur Widya al farauqi, Mohamad dziqie aulia Aldino Satria Graha Alfian Widyanto Amien Mustofa Amlia Amlia Anak Agung Istri Sri Wiadnyani Andi Kresna Jaya Andi Sahri Alam Aniesa Samira Bafadhal Anisa Anisa Anita Firdaus Anwar Anwar Apriliani Isnandari Ardhianto Dwi Prasetyo Ari Darmawan Ario Prakoso Aris Eddy Sarwono Arizqy Hania Arta Farmawati Arum Herlianti Fadhila Asiah Lestari As’alul Maghfiroh Aulia Ayu Kumala Avie Haryo Wicaksono Bambang Widarno Bira Arumndari Nurrahma Brilliant Alendra Adianfra Chindi Gracefva Purba D Nata Wijaya Dani Nisrina Maulida Dania Sufi Karimah TH Dea Rahmadani Ristanti Deni Dwi Prasetyo Denny Widayanto Nugroho Destiana Rosanti Desy Novitasari Dewi Ayu Nur Wulandari Dewi Saptantinah Puji Astuti Dian Indri Purnamasari Dian Rizki Maulidiya Muksin Diana Indah Sri Lestari P. A Dianandha Septiana Rubi Dika Lambang Krisdianti Dimas Fauzie Divil Hikma Dwi Yanti Dudy Syafruddin, Dudy Dwi Aliyyah Apriyani Dwi Okta Roihanah Edilburga Wulan Saptandari Edy Yulianto Eka Intan Kumala Putri Eka Rosyidah Aprilia Elga Yohana Azzahra Elin Intan Anggraini Elly Amalia Sholikha Elsa Dewi Farantika Elviana Dewi Erdina Novita Putri Ermawan Galih Prasetya Ermi Tety Euis Reni Yuslianti Evy Maharani Fadhilla Dwi Lestari Faizar Rahman Farah Nita Elia Faris Nuur Fadhiilah Fatih Imantoro Fera Indriyana Fredinan Yulianda Frisma Handayanna Fuad Guntara, Fuad Giardo Permadi Putra Gladys Swantika Taungke Hana Khoirunnisa Hendra Hendra Hendri Apriyandani Heppiana Lestari Hermawan, Dessy Herri Akhmad Bukhori Hie Ling Ting Ihza Maisan Ghifari Imam Suyadi Imelda Kartini Royanty Indah Rosa Damanik Indwiani Astuti Intan Mazidah Permatasari Irwan Supriyanto Ita Fauzia Hanoum Januarista Poppy Mercelina Suratman Jujuk Anton Cahyono Jumiati Jumiati Kadarisman Hidayat Karolina Widiastuti Khoiruddin Anshori Kiki Angreini Jusman Leli Rosiyana Linggar Eka Setyanto Lingkan Agnes Safitri Luchman Hakim M Indra Dewa Puspita M. Kholid Mawardi Mae Sri Hartati Wahyuningsih Mardiah Mardiah Margaretha Barbara Bento Marhamah Izat Rodliyah Maria Yovita R.Pandin Mirza Arief Moch. Erwinsyah Erlangga Moch. Zulkifli Machmud Mohamad Fay Faizal Muhamad Juliatrin Chairul Akbar Muhammad Hasanuddin Musliyana Musliyana Mustika Wati Siregar neni oktiyani Nira Niswahtun Qonitat Nirmaya Candra Kirana Nofrizal Dwiky Saputra Nur Fadilah Rais Nur Ilah Padhila Nur Putri Amaliyah Nur Wahyuni Munir Nuri Luluk Khusnaeni Nurul Hidayah Indah Nurul Izzah Nurul Khoirun Nisa Pangestuti, Edriana Peppy Octaviani Prasetyastuti Prasetyastuti Pratiwi Anggraeni Puspita Puspita Putra Firman Jayawijaya Putri Azhari Rahman Adi Wijaya Rahmawati Sihite Randy Febrian Resti Anggraeni Reyhan Sinatrya Feiz Ria Damayanti Rimonta F Gunanegara Risda Ulfia Anisa Risky Kusumadani Irfandi Risky Oktriani Rispantyo Rispantyo Rizky Redita Ruhaida Ruhaida Salma Qurratul’ain Salsabila, Unik Hanifah Samsualam, Samsualam Sandra Dwi Septika Sandra Woro Aryani Santo Julio Siregar Sarair Maulidya Setiawan Tri Saputra Silma Kaaffah Siska Wahyu Rahmawati Siti Maesaroh Sri Kadarsih Susan Rachmawati Syaifuddin Romadhoni Syukur Umar Taat Kuspriyono, Taat Teguh Puji Lestari Titah Salsabilah Titis Ariani Mustikawati Tri Wahyuni Lestari Tri Аtmаdi Nugroho Valenzchi Yufancua Valida Mutiara Sukma Vega Bintang Widyanto Victor Synathra Wa Ode Rayyani Widi Nur Lestari Widyatmoko, Tiksno Wilopo Wilopo Wilopo Wilopo Wiwit Hadi Parwoko Yogi Kharisma Finky Rahayu Yogi Wahyu Prasetyo Yogik Onky Silvana Wijaya Yosua Halomoan Iulando Siregar Yulia Fauziyah Yunis Nadhifah Susmikawati Yunita Yunita Yusrah Taqiyah Zainab Aminatul Ummah Zainal Arifin Nang Agus ZAINUL ARIFIN Zulfida Zulfіda zuliani zuliani