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How Does the Use of Accounting Information Systems and Internal Control Affect Employee Performance? A Moderation Analysis of Work Motivation Aldona, Iqlima Febriyanti; Almaidah, Siti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2801

This study investigates how accounting information systems (AIS) and internal control systems affect employee performance. Work motivation is used as a moderating variable. Accounting information systems are very important for companies, especially in the era of globalization and increasingly rapid technology. In the era of globalization and rapid technological development, companies including Savings and Loan Cooperatives in Surakarta face challenges in improving employee performance in order to remain competitive. For this reason, an effective and efficient accounting information system (AIS) and a strong internal control system are needed, because both are believed to help in decision making, supervision, and work planning. However, the effectiveness of these two systems in improving employee performance cannot be separated from the work motivation possessed by individuals. In other words, the level of work motivation is an important key in strengthening the influence of AIS and internal control on employee performance. Information such as orders, sales, and payments are recorded in this system, which is needed by managers and employees for control and planning. Good performance can be seen from an increase in employee quality and productivity, and a decrease in absenteeism. A good accounting information system helps decision-making and satisfies users. Quality internal controls increase productivity and protect company assets. Employee motivation also affects performance, and perceived needs are important for motivation. This research focused on Surakarta City Savings and Loan Cooperative. Quantitative methods were used to collect primary data from a survey conducted on 100 employees working in various positions in the company. The results showed that the desire to work increases according to the two independent variables and employee performance, or the process the greater the work motivation, the greater the performance of workers affected by internal control and AIS. This research shows that a strict internal control system and proper use of accounting information technology are essential to increase employee productivity.

Manajemen Pemasaran untuk Petani Teh di Segoro Gunung, Kecamatan Ngargoyoso, Kabupaten Karanganyar Sutianingsih, Sutianingsih; Bala, Rima Parawati; Handayani, Rini; Almaidah, Siti; Priyono, Edi; Sobirov, Bobur; Ekhsonov, Jasur; Fenitra, Rakotoarisoa Maminirina
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 1 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i1.449

Peningkatan daya saing produk teh di pasar ekspor membutuhkan pemahaman yang baik tentang manajemen pemasaran bagi para petani. Artikel ini menguraikan kegiatan pengabdian masyarakat berupa pelatihan pengenalan manajemen pemasaran kepada petani teh di Desa Segoro Gunung, Kecamatan Ngargoyoso, Kabupaten Karanganyar. Pelatihan difokuskan pada aspek segmentasi pasar, positioning produk, branding, dan komunikasi pemasaran, untuk mendukung strategi pemasaran teh yang efektif dan berkelanjutan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui workshop, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pengetahuan petani dalam merancang strategi pemasaran, serta pembentukan kelompok tani yang mulai mengelola pemasaran secara kolektif. Kegiatan ini memberikan manfaat langsung dalam memperkuat posisi produk teh lokal di pasar ekspor dan mendorong peningkatan kesejahteraan petani.Kata Kunci : manajemen pemasaran, petani teh, pemasaran ekspor, pengabdian masyarakat, branding produk

ANALISIS PENGARUH KUALITAS PRODUK, HARGA DAN KUALITAS PELAYANAN TERHADAP MINAT BELI (STUDI PADA PERCETAKAN FELL OFFSET) Joko Setiyono; Siti Almaidah
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Knowing how product quality, product price, and service quality affect consumer interest in buying from Fell Offset printing is the purpose of this study. The population of the study is printing clients from purchases during a three-month period. There are 60 respondents in the research sample with accidental sampling techniques. A number of tests, including testing research instruments and testing classical assumptions were carried out before the data was processed using the SPSS 24.0 application for Windows. Model Y = 7.934 - 0.195 X1 + 0.239 X2 + 0.693X3 e was generated using Multiple Linear Regression analysis techniques. Quality, price, and service quality are known to contribute significantly to the percentage of consumers interested in making a purchase, and the findings of the analysis support the realism of the study model. The independent variable explains 64.6% of the dependent variable, other factors affect 36.4%.

Sosialisasi Potensi Ekspor Hasil Perkebunan Teh Pada Desa Segorogunung, Kelurahan Ngargoyoso, Kabupaten Karanganyar, Jawa Tengah Rini Handayani; Siti Almaidah; Sutianingsih
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 1 (2025): Agustus 2025
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v5i1.261

Para petani teh di Desa Segorogunung, Kabupaten Karanganyar belum mampu memanfaatkan potensi ekonomi Kebun Teh Kemuning meskipun permintaan teh dunia tinggi. Kendala utama meliputi kompleksitas prosedur ekspor, keterbatasan modal, infrastruktur dan logistik yang terbatas, persaingan global yang ketat, serta kurangnya pendampingan teknis dalam pengembangan usaha ekspor. Tujuan kegiatan pengabdian ini adalah memberikan solusi yang diberikan oleh tim LPPM STIE Atma Bhakti akan permasalahan yang dihadapi yaitu dengan melaksanakan program sosialisasi kepada 25 petani teh. Sosialisasi dilakukan dengan menyampaikan materi yang komprehensif meliputi konsep perdagangan internasional, prosedur ekspor, standar dan sertifikasi internasional, regulasi perizinan eksportir pemula, mekanisme pembayaran ekspor, dan insentif pajak bagi UKM. Program dilaksanakan dengan metode ceramah interaktif, media visual dan video tutorial oleh tim gabungan dosen dan mahasiswa. Hasil yang dicapai adalah adanya peningkatan pengetahuan peserta sebesar 29% berdasarkan post test. Petani memperoleh pemahaman praktis mengenai penyelesaian masalah yang dihadapi. Langkah-langkah yang dapat segera diimplementasikan oleh para petani dimulai dengan mengurus Nomor Induk Berusaha (NIB), Nomor Induk Kepabeanan (NIK) dan dokumen administratif lainnya, serta mempersiapkan produk untuk memenuhi standar internasional seperti HACCP atau sertifikasi halal. Pada akhirnya diperlukan pendampingan berkelanjutan dengan metode konsultasi individual untuk memberikan kesempatan petani teh berkonsultasi secara personal tentang kondisi usaha mereka dan strategi khusus yang sesuai untuk menembus pasar internasional.

THE RELATIONSHIP OF ORGANISATIONAL COMMITMENT, JOB SATISFACTION, AND ORGANISATIONAL CULTURE ON EMPLOYEE PERFORMANCE: AN EMPIRICAL STUDY AT PT. PUNGKOOK INDONESIA ONE GROBOGAN Almaidah, Siti; Nurjanah, Arlinda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12460

Effective employee management is one of the critical components of business operations. This achievement is marked by a conducive working atmosphere and improved employee and organisational performance. The rapid changes that occur in the business world result in companies facing various forms of challenges. Companies are required to have an advantage. Employees have a major contribution to realizing these achievements by improving their performance. The aim of this research was to test and analyze the effect of organisational commitment, job satisfaction, organisational culture on the performance of employees of PT Pungkook Indonesia One Grobogan, Central Java. The sample involved was 95 employees. Sampling technique using accidental sampling. Data collected through questionnaires. Data analysis methods include instrument tests, classical assumption tests, multiple linear regression analysis, model feasibility tests, determination coefficient tests, and hypothesis testing. The findings in the research stated that employee performance is influenced by organizational commitment, job satisfaction, organizational culture. Keywords: employee performance, job satisfaction, organisational commitment, organisational culture

IMPROVING THE PERFORMANCE OF EDUCATIONAL STAFF THROUGH EDUCATION, TRAINING, AND WORK DISCIPLINE: AN EMPIRICAL STUDY AT FACULTY OF ENGINEERING UNIVERSITAS SEBELAS MARET Hastijani, Elijes; Almaidah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13181

Employees have a significant impact on achieving organizational objectives, especially when they are competent and fulfill their duties effectively. It is crucial for companies and organizations to consider the factors influencing employee performance. This study aims to investigate the influence of education, training, and work discipline on the performance of academic staff at the Faculty of Engineering, Universitas Sebelas Maret. The sample comprises 78 individuals selected through sampling techniques. Analytical methods include exploratory testing, classical statistical mechanics testing, multiple regression analysis, and hypothesis testing. The findings indicate that education, professional training, and work discipline significantly contribute to the performance of education staff.

PENYULUHAN MANAJEMEN USAHA KECIL PADA KELOMPOK MASYARAKAT DESA MLOPOHARJO KECAMATAN WURYANTORO KABUPATEN WONOGIRI Almaidah, Siti
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 2, No 1 (2021): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan dan pemahaman mengenai Manajemen Usaha Kecil kepada mitra yaitu kelompok masyarakat di desa Mlopoharjo Kecamatan Wuryantoro Kabupaten Wonogiri. Kegiatan pengabdian kepada masyarakat dilaksanakan pada tanggal 20 Maret 2021. Kegiatan ini diharapkan dapat memberikan manfaat berupa peningkatan wawasan dan pengetahuannya tentang Manajemen Usaha Kecil. Metode pelaksanaan yang digunakan adalah ceramah dan dialog interaktif (diskusi). Permasalahan yang dihadapi oleh mitra mengenai aplikasi manajemen secara benar atas usahanya. Hasil dari kegiatan pengabdian ini setelah dilakukan penyuluhan, wawasan dan pengetahuan mitra mengalami peningkatan, hal tersebut diindikasikan dengan banyaknya pertanyaan dan antusiasnya peserta selama proses kegiatan berlangsung. Berdasarkan hasil kuesioner setelah kegiatan, diketahui bahwa mitra termotivasi untuk menjalankan usahanya secara efisien sehingga dicapai kinerja usaha dengan lebih baik lagi. Kata Kunci: Penyuluhan, Manajemen usaha kecil, Kelompok masyarakat

Peran Kepuasan dalam Memediasi Hubungan Kualitas Pelayanan dan Harga pada Loyalitas Pelanggan di E-Commerce Shopee Tsamara Aulia Yumna; Siti Almaidah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.2717

The development of marketing today is no longer limited to time and space. This condition is caused by technological advances that are very supportive of conducting marketing activities in a wider scope. Both for service and non-service offerings. Along with the growth of demand by consumers through online, market place platforms have emerged that offer various consumer needs. So there is sharp competition among sellers. These conditions require companies to pay attention to the satisfaction felt by consumers which will ultimately create loyal consumers. The company should also consider the different elements that influence it. The focus of this research is to analyze how customer satisfaction mediates the relationship between service quality and price on loyalty. The sample involved was 80 Shopee e-commerce customers. Data testing includes, data quality test, classic assumption test, outlier test, and path analysis. A significant discovery is that satisfaction does not serve as a mediator in the relationship between service quality, price, and customer loyalty.

Upaya Peningkatan Kemampuan Pengelolaan Keuangan Melalui Pelatihan Penyusunan Laporan Keuangan Almaidah, Siti; Handayani, Rini
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.18042

Penerapan standar akuntansi dalam pembuatan laporan keuangan harus mulai dilakukan badan usaha. Karena menginformasikan tentang perkembangan usaha. Masalah yang dihadapi PUD Aneka Usaha adalah pengelolaan keuangan sehingga aspek transparan dan akuntabel belum sepenuhnya terwujud serta kualitas karyawan yang bertugas menyusun laporan keuangan. Pengabdian ini bertujuan untuk meningkatkan wawasan, pengetahuan, pemahaman, kemampuan karyawan PUD Aneka Usaha dalam melaksanakan prosedur pengelolaan keuangan, penerapan sistem keuangan, dan memecahkan persoalan yang muncul. Metode pengabdian berupa pelatihan yang diikuti karyawan PUD Aneka Usaha sejumlah 6 orang. Evaluasi kegiatan dengan memberikan pretest dan posttest kepada peserta. Melalui kegiatan pengabdian, terjadi peningkatan nilai rata-rata posttest jika dibandingkan dengan pretest. Merujuk pada hasil tersebut, maka bisa dinyatakan ada peningkatan wawasan, pengetahuan, pemahaman peserta dalam menyusun laporan keuangan. Kemampuan peserta juga mengalami peningkatan jika dilihat berdasarkan hasil review tugas yang diselesaikan.

Peran Kepuasan dalam Memediasi Hubungan Kualitas Pelayanan dan Harga pada Loyalitas Pelanggan di E-Commerce Shopee Tsamara Aulia Yumna; Siti Almaidah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.2717

The development of marketing today is no longer limited to time and space. This condition is caused by technological advances that are very supportive of conducting marketing activities in a wider scope. Both for service and non-service offerings. Along with the growth of demand by consumers through online, market place platforms have emerged that offer various consumer needs. So there is sharp competition among sellers. These conditions require companies to pay attention to the satisfaction felt by consumers which will ultimately create loyal consumers. The company should also consider the different elements that influence it. The focus of this research is to analyze how customer satisfaction mediates the relationship between service quality and price on loyalty. The sample involved was 80 Shopee e-commerce customers. Data testing includes, data quality test, classic assumption test, outlier test, and path analysis. A significant discovery is that satisfaction does not serve as a mediator in the relationship between service quality, price, and customer loyalty.

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