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All Journal Proceeding Seminar LPPM UMP Tahun 2014 JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Nurul Latifah Pancawardani, Nurul Latifah
Program studi Akuntansi STIE Pelita Nusantara. Jl. Slamet Riyadi No. 40 Gayamsari Semarang Telp (024) 6735414
Economics, Econometrics & Finance Education

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IbM KEWIRAUSAHAAN BAGI PANTI ASUHAN AL FITROH UNTUK MENCIPTAKAN ENTREPRENEUR YANG MANDIRI Pancawardani, Nurul Latifah; Indriyatni, Lies
Proceeding Seminar LPPM UMP 2015: Buku I Bidang Ilmu Ekonomi dan Pertanian, Proceeding Seminar Nasional LPPM 2015, 26 September
Publisher : Proceeding Seminar LPPM UMP

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Abstract

Tlogomulyo, Pedurungan Kota Semarang terletak di daerah timur dari Kota Semarang. Panti Asuhan Al Fitroh di Tlogomulyo, Pedurungan Kota Semarang merupakan asrama Putra. Anak asuh di Panti Asuhan Al Fitroh terdapat anak-anak perempuan dan anak laki-laki. Anak asuh di Panti Asuhan Al Fitroh terdiri kurang lebih 50 orang, 25 anak diantaranya laki-laki. Dari jumlah anak asuh tersebut mulai dari SD sampai mahasiswa semua tinggal di asrama Tlogomulyo, Pedurungan Kota Semarang. Panti Asuhan Nor Fathoni Afifah mempunyai anak asuh sebanyak 25 orang anak asuh laki-laki. Dari semua anak asuh putra tersebut merupakan potensi besar untuk dikembangkan menjadi wirausaha, agar mereka menjadi anak asuh yang kreatif dan mandiri nantinya setelah mereka tidak tinggal di asrama lagi. Namun karena kendala keterbatasan sumber daya dan ketrampilan di sana, anak asuh belum terbekali dengan kewirausahaan. Persoalan prioritas yang disepakati untuk diselesaikan selama pelaksanaan program IbM : (1) Kewirausahaan bagi anak asuh. (2) Testimoni dari pengusaha sebagai motivator, (3) Pelatihan ketrampilan sablon, (4) Pemasaran hasil produksi, (5) Modal kerja, (6) Pengemasan hasil produk sablon yang menarik pembeli. Melihat potensi yang begitu besar, tetapi belum termanfaatkan secara maksimal, kegiatan yang telah dilakukan adalah sebagai berikut : (1) Memberi penyuluhan, pelatihan dan pembinaan kepada anak asuh mengenai pentingnya mempunyai jiwa kewirausahaan, (2) Memfasilitasi mendatangkan pengusaha sablon sebagai motivator, (3) Melakukan pelatihan sablon sebagai bekal ketrampilan, (4) Melakukan pelatihan pemasaran offline dan online, (5) pembuatan proposal pengajuan bantuan modal, (6) Melakukan pelatihan pengelolaan keuangan dan pengemasan hasil kerajinan yang menarik konsumen.Kata Kunci:  Kewirausahaan, Anak Panti Asuhan, Pelatihan sablon, Pelatihan manajemen usaha, Pemasaran lewat internet
MODEL PENINGKATAN KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Kantor Kecamatan di Kota Semarang Pancawardani, Nurul Latifah; Wahyuningsih, Panca
BBM (Buletin Bisnis & Manajemen) Vol 3, No 2: Agustus 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v3i2.124

Abstract

This research is motivated by the issue or phenomenon in which there are some users of public services government agency (district office-red) are still lacking memuasakan, for example, the existence; management of e-KTP, Legalization, SKCK, Letter Move etc. and laments of society due to information management systems and bureaucracy have not been so inadequate, so the lack of speed and accuracy in their handling of the case is. If this is the case can be indicated that the district office managerial performance to the public yet and or less common memadai.Secara aims to analyze the influence of emotional intelligence and spiritual intelligence on managerial performance to organizational culture as an intervening variable. So it can be analyzed whether variable organizational culture can serve as a mediation (intervening) to managerial performance. Specifically to improve managerial performance in public service district office in the city, with good emotional intelligence and spiritual intelligence of the employees adequate districts its output will be more significant managerial performance.The variables in this study consisted of four variables which in the first stage variables emotional intelligence and spiritual intelligence become independent variable while organizational culture becomes the dependent variable. Then in the second stage of emotional intelligence and spiritual intelligence as an independent variable, organizational culture as an intervening variable, while variables managerial performance as the dependent variable.Research data collection techniques by spreading questionnaires to employees (management) district office in the city of Semarang are arranged systematically with multiple choice answers are easy to understand. Distribution of questionnaires by way of a direct encounter conducted in the period April to August 2015, with the number of samples of 174 respondents. Then the data collected through a questionnaire to test the data analyst; validity and reliability, followed by analysis of the path (Path Analysis), test the strength of the model using SEM (Structural Equation Modelling).Keywords: Emotional Intelligence, Spiritual Intelligence, Organizational Culture and Managerial Performance.
KINERJA KEUANGAN YANG DIMEDIASI CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to analyze the effect of environmental performance and company size on financial performance with Corporate Social Responsibility (CSR) as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. In this study, environmental performance is measured by PROPER and company size is measured by total assets. Population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The sample was selected using a positive sampling method by producing 21 manufacturing company data, so that the number of research data for 3 years was 63 samples. Data analysis technique used is multiple linear regression analysis and path analysis. Results of hypothesis testing and path analysis, it can be concluded as follows: environmental performance has an effect on corporate social responsibility, company size has no effect on corporate social responsibility, environmental performance has no effect on financial performance, while firm size has an effect on financial performance. Direct effect of environmental performance on financial performance is 0.131, indirectly it is 0.261 through Corporate Social Responsibility, the total effect is 0.392. Company size has a direct effect of -0.277, 0.077 indirectly through Corporate Social Responsibility, the total influence is -0.200. Corporate Social Responsibility variable in this study can serve as a mediation for the relationship between environmental performance and company size on financial performance, this is because the value of the indirect effect is greater than the direct effect.Keywords: Financial Performance, Environmental Performance, Company Size, Corporate Social Responsibility
ANALISIS YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Demak) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Study analyze the perceived ease of use of e-filing, perceptions of the usefulness of using e-filing, taxpayer awareness and satisfaction with the use of e-filing that affect individual taxpayer compliance at KPP Pratama Demak. Population in this study are individual taxpayers who are registered at KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. Data analysis used multiple linear regression analysis with SPSS software version 22. While data collection using questionnaires. Results showed that the perception of the ease of using e-filing and taxpayer awareness had a positive and significant effect on taxpayer compliance, but the perception of the usefulness of using e-filing and satisfaction with the use of e-filing had no effect on individual taxpayer compliance at KPP Pratama Demak. Keywords: Perception of Convenience, Perception of Benefit, Taxpayer Awareness, Satisfaction with E-filing Use and Taxpayer Compliance
PROFITABILITAS SEBAGAI INTERVENING TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Jasa Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2016-2018) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Purpose of this study was to analyze the effect of Independent Commissioner Board Proportion, Institutional Ownership, Company Size on Tax Avoidance through Profitability. The research object of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016-2018, the sampling system uses a purposive sampling method. The number of samples of 45 companies that meet the criteria.Research variable; The proportion of the Independent Board of Commissioners, Institutional Ownership, and Company Size as independent variables, Profitability being the mediating variable, while Tax Avoidance as the dependent variable. Data analysis using hypothesis test (t-test), path analysis.The results of the research by the board of commissioners, institutional ownership and firm size have an effect on profitability. The board of commissioners, company size and profitability have an effect on tax avoidance, while institutional ownership has no effect.Direct effect of the board of commissioners on tax avoidance is 0.188 while the indirect effect is -1,90 through profitability, so the total effect is -1,71. Institutional ownership has a direct effect of 1.797 while the indirect effect is -2.255 so that the total influence is -0.258. Company size has a direct effect of -0.407 while the indirect effect is 0.341, so the total effect is - 0.065. Keywords: Independent Commissioner Board Proportion, Institutional Ownership, Company Size, Profitability and Tax Avoidance.
ANALISIS PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2019) Susanto, Defri; Pancawardani, Nurul Latifah; Mohklas, Mohklas
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.439

Abstract

ABSTRACT This study aims to analyze the effect of profitability and investment opportunity set on dividend policy with liquidity as a moderating variable. The independent variables used in this study are profitability and investment opportunity set. The moderating variable in this study is liquidity. The dependent variable in this study is dividend policy. This study uses secondary data derived from the annual financial statements. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2015 - 2019. The sampling technique used is purposive sampling and the number of samples is 55 data. The data analysis method used Interaction Test or Moderate Regression Analysis (MRA). The results of this study indicate that profitability has no effect on dividend policy. The investment opportunity set has no effect on dividend policy. Liquidity does not moderate the effect of profitability on dividend policy. Liquidity does not moderate the effect of the investment opportunity set on dividend policy.Keyword : Profitability, Investment Opportunity Set, Likuidity, Dividend Policy.
Co-Authors Lies Indriyatni Mohklas Mohklas, Mohklas Panca Wahyuningsih Susanto, Defri