Claim Missing Document
Check
Articles

Found 31 Documents
Search

PENGARUH SERVICE QUALITY TERHADAP KEPUASAN PELANGGAN PADA LEMBAGA PENDIDIKAN SOLOCOM DI SURAKARTA Ningsih, Suhesti
Benefit Volume 15 No 2 Desember 2011
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

The purpose of this research is to know the service quality and consumer satisfaction to the students of LPK Solocom Surakarta. The method of the research is survey. The population is 200 students and the sample is 75 students. Data was collected by using questionnaire and analyzes by regression. Based on the research result, concluded that (1) the quality of education service is not satisfaction yet: (2) tangible, empathy, reliability, responsiveness, and assurance give effect to consumer’s satisfaction of LPK Solocom Surakarta. The results of study indicate that the assurance variable positively affected by consumer satisfaction.  While the variable tangible, reliability, responsiveness and empathy didn’t have an effect on consumer satisfaction.  For the F test, that’s all independent variable affected the consumer’s satisfaction. 
PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM Ningsih, Suhesti
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : IQTISHADIA

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

Abstract

Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas  riil perusahaan dengan menggunakan pendekatan kualitatif. Pengukuran manajemen laba riil menggunakan 3 proksi yaitu abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), dan abnormal discretionary expenses (abn DISCR).    Manajemen laba riil dapat dilakukan dengan cara manipulasi penjualan, penurunan beban-beban diskresionari dan produksi yang berlebihan. Dari penelitian yang sudah dilakukan membuktikan bahwa manajemen laba riil sudah banyak dilakukan manajemen lebih menyukai dalam mengelola labanya dengan melakukan manipulasi aktifitas-aktifitas riil (manajemen laba riil).  Kata Kunci: Manajemen, Laba, Riil REAL EARNING MANAGEMENT IN ISLAMIC PERSPECTIVE This  article discusses about real earning management as earning manipulation conducted by companies using qualitative approach. Real earning management can be measured using 3 proxies: abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR). Real earning management can be conducted through selling manipulation, discretionary expenditure, and overproduction. Result shows that real earning management has been conducted by managements.      Keywords : Management, Earning, Real
PENGARUH SERVICE QUALITY TERHADAP KEPUASAN PELANGGAN PADA LEMBAGA PENDIDIKAN SOLOCOM DI SURAKARTA Ningsih, Suhesti
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 15 No 2 Desember 2011
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v15i2.1340

Abstract

The purpose of this research is to know the service quality and consumer satisfaction to the students of LPK Solocom Surakarta. The method of the research is survey. The population is 200 students and the sample is 75 students. Data was collected by using questionnaire and analyzes by regression. Based on the research result, concluded that (1) the quality of education service is not satisfaction yet: (2) tangible, empathy, reliability, responsiveness, and assurance give effect to consumer’s satisfaction of LPK Solocom Surakarta. The results of study indicate that the assurance variable positively affected by consumer satisfaction.  While the variable tangible, reliability, responsiveness and empathy didn’t have an effect on consumer satisfaction.  For the F test, that’s all independent variable affected the consumer’s satisfaction. 
THE EFFECT OF SERVICE LEVEL BAITUL MAAL WAT-TAMWIL TUMANG ON MEMBER’S SATISFACTION OF MUDHARABAH DEPOSITS Utami, Wikan Budi; Ningsih, Suhesti; Paidi, Paidi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 02 (2018): IJEBAR, VOL. 02 ISSUE 02, JUNE 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i02.280

Abstract

The purpose of this study was to determine the effect of service quality which includes compliance, assurance, reliability, tangible, empathy, and responsiveness to the satisfaction level of deposit members. mudaraba in KSPPS BMT Tumang Selo Branch. This study uses a quantitative descriptive approach with a population of mudharabah savings members in KSPPS BMT Tumang Selo Branch, the sample is taken using simple random sampling method. The data analysis is using multiple linear regression models. The results of this study indicate that the adjusted R square determination coefficient is 0.648. This shows that the independent variable is able to influence the dependent variable by 65%, while the remaining 35% is obtained by other variables outside this research. Based on the F test shows that the significance number is 0,000, this states that the independent variables together can affect the dependent variable. The percentage based on variable empathy t test and responsiveness have a significant positive effect on member satisfaction, while the variables of compliance, assurance, reliability and tangible have no significant effect on member satisfaction. Keywords: Service quality, member satisfaction and mudharabah savings.
EFFECT OF REAL EARNING MANAGEMENT ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON GO PUBLIC COMPANIES INDEXED ON JII) Ningsih, Suhesti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i02.392

Abstract

The purpose of this study is to determine the effect of real earning management on corporate performance on companies indexed in JII period 2013-2015. The research method used is explanatory which is designed to analyze earnings management practice for 3 years. The populations in this study are companies listed on the BEI in the Jakarta Islamic Index (JII) in 2013-2015. The technique of determining the sample in this study is purposive sampling. The data source used in this study is the annual financial statements published by publicly listed indexed companies in JII and published during the year 2013 to 2015. The results of the research with F test shows that together proxies real earning management that is cash flow operational, production cost and discretionary expense affect the performance of the company proxies with ROA. From the result of t test is known proxy production cost and discretionary expense have an effect on to company performance, while proxy Cash flow operational does not have an effect on to company performance. Keywords: Real Earning Management; CFO; PROD; DISCR; ROA
PENGELOLAAN LABA MELALUI AKTIVITAS-AKTIVITAS RIIL PERUSAHAAN PERSPEKTIF ISLAM Ningsih, Suhesti
IQTISHADIA Vol 8, No 1 (2015): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v8i1.1083

Abstract

Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas  riil perusahaan dengan menggunakan pendekatan kualitatif. Pengukuran manajemen laba riil menggunakan 3 proksi yaitu abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), dan abnormal discretionary expenses (abn DISCR).    Manajemen laba riil dapat dilakukan dengan cara manipulasi penjualan, penurunan beban-beban diskresionari dan produksi yang berlebihan. Dari penelitian yang sudah dilakukan membuktikan bahwa manajemen laba riil sudah banyak dilakukan manajemen lebih menyukai dalam mengelola labanya dengan melakukan manipulasi aktifitas-aktifitas riil (manajemen laba riil).  Kata Kunci: Manajemen, Laba, Riil REAL EARNING MANAGEMENT IN ISLAMIC PERSPECTIVE This  article discusses about real earning management as earning manipulation conducted by companies using qualitative approach. Real earning management can be measured using 3 proxies: abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR). Real earning management can be conducted through selling manipulation, discretionary expenditure, and overproduction. Result shows that real earning management has been conducted by managements.      Keywords : Management, Earning, Real
Pengaruh Kualitas Aparatur Daerah, Sistem Akuntansi Keuangan Daerah, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo) Pravasanti, Yuwita Ariessa; Ningsih, Suhesti
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6054

Abstract

This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.
THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk) Dewi, Maya Widyana; Ningsih, Suhesti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1143

Abstract

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performance
THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk) Dewi, Maya Widyana; Ningsih, Suhesti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1143

Abstract

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performance
Analisis Pengaruh Rasio NPL, BOPO Dan CAR Terhadap Kinerja Keuangan Pada Bank Umum Konvensional Yang Terdaftar Di BEI Ningsih, Suhesti; Dewi, Maya Widyana
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1159

Abstract

This study aims to analyze the effect of CAR, NPL and BOPO partially or simultaneously on financial performance at banks. The sample in this study is conventional commercial banks listed on the IDX, with samples that meet the sample criteria as many as 22 banks in a period of 3 years. The results of the research F test results of 0,000 indicate that the model is feasible to use. It also proves that the NPL, BOPO and CAR variables together influence the financial performance of commercial banks listed on the IDX. T test results show NPL and BOPO with a significance value of 1.010 and 0.000, this means that NPL and BOPO have a positive effect on the financial performance of commercial banks listed on the IDX while CAR with a t value of 0.682, which means greater than 0.05, the CAR has no effect on the financial performance of commercial banks listed on the IDX. The influence of the NPL, BOPO and CAR variables on the performance of the Bank's financial performance of the remaining 76.5% by 23.5% is influenced by other variables not examined in this study