Garuda - Garba Rujukan Digital

Analisis Pengaruh Implementasi Teknologi Informasi Terhadap Kinerja Karyawan Siska Narulita; Suhaji Suhaji; Retno Ginanjar
Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Vol 5 No 1 (2022): Jurnal HUMMANSI (Humaniora, Manajemen, dan Akuntansi)
Publisher : Sekolah Tinggi Ilmu Komputer YOS SUDARSO Purwokerto

The purpose of this study was to analyze the effect of perceived ease of use and perceived usefulness of information technology on employee performance of telecommunication companies in the city of Semarang. The number of population in this study was 75 employees and the number of samples was 63 employees. The sampling technique used probability with simple random sampling. The analysis technique used was multiple linier regression. Based on the hypothesis testing partially, the result showed that perceived ease of use of information technology had a significant positive effect and perceived usefulness of information technology didn’t have an effect on employee performance of telecommunication companies in the city of Semarang.

Pengaruh Readiness for Change dan Transformational Leadership terhadap Kinerja Karyawan pada PT Waskita Karya (Persero), Tbk Anisza Willy Dewanti; Suhaji; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 8 No 2 (2023): Agustus : Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v8i2.284

Tujuan dari penelitian ini adalah menganalisis pengaruh readiness for change dan transformational leadership terhadap kinerja karyawan. Populasi penelitian ini adalah seluruh karyawan PT. Waskita Karya (Persero), Tbk yang berjumlah 115 pegawai. Metode pengambilan sampel menggunakan metode purposive sampling dengan sampel sebanyak 90 karyawan. Metode analisis data menggunakan SPSS. Hasil pengujian hipotesis menunjukkan bahwa readiness for change berpengaruh positif signifikan terhadap kinerja karyawan. Transformational leadership berpengaruh positif signifikan terhadap kinerja karyawan.

The Effect Of Time Budget Pressure, Audit Tenure and Public Accounting Firm (Kap) Size On Quality Audit In Banking Companies Listed On The Indonesia Stock Exchange (Idx) In 2019-2021 Wenny Ana Adnanti; Indarti, Iin; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.340

This study aimed to determine the effect of audit tenure, public accounting firm (kap) size and time budget pressure on audit quality. The population of this study were 48 banking companies listed on the indonesia stock exchange (idx) for the 2019-2021 period. The research sample was obtained as many as 14 companies, selected using purposive sampling method with the criteria according to the audit in the financial statements there is a material error of banking companies for 3 consecutive years, from 2019 to 2021 . The analysis technique used logistic regression analysis. The results showed that audit tenure and kap size had no effect on audit quality, and time budget pressure had a effect on audit quality.

PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH di BPKAD PROVINSI JAWA TENGAH Iin Indarti; Retno Ginanjar; Wenny Ana Adnanti; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.813

The purpose of this research is to examine the implementation of the Regional Financial Accounting System BPKAD of Central Java Province based on the quality of the Central Java Provincial Government’s financial reports, the Regional Financial Accounting System and the internal control of the Regional Government of Central Java Province. The Regional Financial and Asset Management Agency (BPKAD) of Central Java Province was formed based on the Regional Regulation of the Province of Central Java Number 9 of 2022 dated 9 November 2022 concerning the Formation and Composition of Regional Apparatus of the Province of Central Java and Governor Regulation Number 82 of 2022 dated 15 December 2022 concerning Organization and Administration of Regional Financial and Asset Management Agency of Central Java Province. The respondents in this study were employees or staff in the finance or accounting department at SKPD Central Java Province as many as 48 respondents. The results of this study, the suitability of the Financial Accounting System with the Financial Accounting Standards, obtained an average respondent’s answer of 4.4166, which means that the suitability of the Financial Accounting System with Financial Accounting Standards is good. Accounting recording procedures with Financial Accounting Recording with 4 question items, 48 respondents also gave good answers, with an average answer of 4,6666. The making of periodic reports of Financial reports from 48 respondents with 4 question items also gave good results, with an average of 4.5103 respondents’ answers. The description of the quality of the financial statements is also good viewed from a reliable, relevant, understandable, and comparable perspective because the average respondent’s answer is 4,171 with 11 question items

THE EFFECT OF LEVERAGE, PROFITABILITY AND SALES GROWTH ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2020 – 2024 PERIOD Retno Ginanjar; Iin Indarti, Iin Indarti; Wenny Ana Adnanti; Tjandra Tirtono4, Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.973

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.

Metode Akupresure untuk Mengurangi Dismenorea Remaja Nafi’ah; Retno Ginanjar; Anggraeni Indri Hapsari; Inayatul Hidayah; Kurniawati Tri Utami; Reni Mustikaningrum; Rizky Febria Suseno; Vistra Veftisia
Prosiding Seminar Nasional dan CFP Kebidanan Universitas Ngudi Waluyo Vol. 4 No. 1 (2025): Prosiding Seminar Nasional dan Call for Paper Kebidanan Universitas Ngudi Waluy
Publisher : Universitas Ngudi Waluyo

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

Dysmenorrhea, or menstrual pain, is a common complaint experienced by adolescent girls and can interfere with their daily activities, both at school and in social settings. This issue is often not addressed optimally due to the limited knowledge adolescents have about non-pharmacological approaches to managing menstrual pain. Acupressure is known as an effective and safe non-pharmacological method for pain management. This community service program aimed to increase adolescents’ knowledge about dysmenorrhea and to teach acupressure techniques as an alternative approach. The activity was conducted simultaneously on May 31, 2025, in three locations: Loragung Village (Pekalongan), Girimukti Village (Penajam Paser Utara), and Tanjung Redeb Sub-district (Berau), involving 29 female adolescents. The methods used included health education, small group discussions, hands-on acupressure practice, and evaluation through pre-test and post-test assessments. The results showed a significant improvement in participants’ knowledge, with a statistical significance value of < 0.001. This program proved to be effective and is recommended for sustainable replication in other communities. Abstrak Dismenore atau nyeri haid merupakan keluhan umum yang dialami oleh remaja perempuan dan dapat mengganggu aktivitas sehari-hari, baik di sekolah maupun di lingkungan sosial. Masalah ini seringkali tidak ditangani secara optimal karena minimnya pengetahuan remaja tentang penanganan nyeri haid yang non-farmakologis. Metode akupresur dikenal sebagai salah satu penanganan non-farmakologis yang efektif dan aman. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan remaja tentang dismenore dan keterampilan akupresur sebagai alternatif pengelolaannya. Kegiatan dilaksanakan serempak pada 31 Mei 2025 di tiga lokasi: Desa Loragung (Pekalongan), Desa Girimukti (Penajam Paser Utara), dan Kelurahan Tanjung Redeb (Berau), melibatkan 29 remaja perempuan. Metode yang digunakan mencakup edukasi, diskusi kelompok kecil, praktik akupresur, serta evaluasi menggunakan pre-test dan post-test. Hasil menunjukkan peningkatan signifikan pengetahuan peserta dengan nilai signifikansi < 0,001.

The Role of Discipline, Motivation, and Job Satisfaction in Strengthening Human Capital for the Digital Economy Muhammad Iqbal Fakih Nur Amni; Fahmi Kurniawan; Tri Bodroastuti; Retno Ginanjar; Wenny Ana Adnanti
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/emxchb10

This study aims to analyze employee performance in term of work discipline, motivation, and job satisfaction at PT Asuransi Central Asia and its subsidiaries, Consolidated Semarang. The primary focus is to evaluate how these three factors contribute to strenghthening human capital in the context of digital transformation. A descriptives research method was employeed, involving a total population 40 respondents selected using a saturated sampling technique. The findings reveal that employees demonstrate a strong awarnees of the importance of work discipline and consistently apply it in their daily tasks. Moreover, the motivtion provided by the company is perceived as adequated and positively influences job satisfaction. Job satisfaction is found to meet both qualitative and quantitative standards, ultimately enhancing individual and organizational performance. There result highlight that work discipline, motivation, and job satisfaction are essential components in optimizing human capital to meet the challenges and seize opportunities in the evolving.

Pengaruh Readiness for Change dan Transformational Leadership terhadap Kinerja Karyawan pada PT Waskita Karya (Persero), Tbk Anisza Willy Dewanti; Suhaji; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 8 No 2 (2023): Agustus : Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v8i2.284

Tujuan dari penelitian ini adalah menganalisis pengaruh readiness for change dan transformational leadership terhadap kinerja karyawan. Populasi penelitian ini adalah seluruh karyawan PT. Waskita Karya (Persero), Tbk yang berjumlah 115 pegawai. Metode pengambilan sampel menggunakan metode purposive sampling dengan sampel sebanyak 90 karyawan. Metode analisis data menggunakan SPSS. Hasil pengujian hipotesis menunjukkan bahwa readiness for change berpengaruh positif signifikan terhadap kinerja karyawan. Transformational leadership berpengaruh positif signifikan terhadap kinerja karyawan.

The Effect Of Time Budget Pressure, Audit Tenure and Public Accounting Firm (Kap) Size On Quality Audit In Banking Companies Listed On The Indonesia Stock Exchange (Idx) In 2019-2021 Wenny Ana Adnanti; Indarti, Iin; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.340

This study aimed to determine the effect of audit tenure, public accounting firm (kap) size and time budget pressure on audit quality. The population of this study were 48 banking companies listed on the indonesia stock exchange (idx) for the 2019-2021 period. The research sample was obtained as many as 14 companies, selected using purposive sampling method with the criteria according to the audit in the financial statements there is a material error of banking companies for 3 consecutive years, from 2019 to 2021 . The analysis technique used logistic regression analysis. The results showed that audit tenure and kap size had no effect on audit quality, and time budget pressure had a effect on audit quality.

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASIPADA PERUSAHAAN BUMN NON KEUANGAN TAHUN 2022 – 2024 Iin Indarti; Retno Ginanjar; Tjandra Tirtono
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dk5yck49

Manajemen Laba ( earning management ) merupakan tindakan manajer dalam mempengaruhi laporan keuangan perusahaan dengan tujuan untuk income smoothinh supaya terlihat stabil, meninggikan laba agar terlihat baik dimata investor atau malah untuk menurunkan laba dalam tujuan untuk meringankan pajak. Laporan keuangan merupakan sumber informasi yang sangat penting sebagai media komunikasi antara manajemen dan pemilik perusahaan sehingga harus dapat diandalkan dan relevan. Namun laporan keuangan rentan terhadap manipulasi yang dilakukan oleh manajemen dan dapat menyesatkan pengguna laporan keuangan itu sendiri. Di sisi lain, manajemen dapat melakukan intervensi terhadap laporan keuangan untuk memenuhi tujuan tertentu dengan melakukan manajemen laba. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan BUMN non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data untuk menguji hipotesis menggunakan analisis regresi. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Leverage berpengaruh negatif terhadap manajemen laba. Kepemilikan manajerial tidak mampu memoderasi pengaruh profitabilitas dan ukuran perusahaan terhadap manajemen laba. Kepemilikan manajerial mampu memoderasi pengaruh leverage terhadap manajemen laba

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