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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Research in Vocational Studies (IJRVOCAS) Indonesian Journal of Applied Accounting and Finance Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Gati Anjaswari
Politeknik Negeri Tanah Laut
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Kecerdasan Spiritual sebagai Variabel Moderating pada Pengaruh Narsisme terhadap Perilaku Keputusan Investasi M. Riduan Abdillah; Astia Putriana; Gati Anjaswari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1128

Abstract

This research aimed to examine empirically the impact of narcissism on investment decision behavior with spiritual intelligence as a moderating variable. The method used in this research is quantitative. The population of this research is D3 college students of accounting program class of 2020 at Politeknik Negeri Tanah Laut as a State University (PTN) and S1 college students of accounting program class of 2019 and 2020 at Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin as Private Universities (PTS). The samples of this research are 195 college students, obtained using the purposive sampling technique. This type of data uses primary data through distributing questionnaires to respondents while path analysis is used to test research hypotheses in order to formulate research results by means of statistical testing through SPSS software and WarpPLS. The result shows that narcissism affects investment decision behavior. This research also finds that spiritual intelligence can not moderate the effect of narcissism on investment decision behavior. These findings help to obtain insight regarding the special concern on approach that can minimize aggressive investment decision behavior which is narcissism. These empirical findings can also be used as benchmarks for similar research, especially in responding to the challenges of the times and the rise of socio-economic phenomena among millennials during the Covid-19 period for universities.
Always Better Control Method as Controlling for Medicine Inventory in Public Health Office Marliza Noor Hayatie; Astia Putriana; Gati Anjaswari
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 2 No. 2 (2022): IJRVOCAS - August
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v2i2.110

Abstract

The purpose of this study is to control medicine supplies with the implementation of the Always Better Control (ABC) method in the Pharmaceutical Field of the Tanah Laut Regency Health Office. The availability of the medicine is part of the assessment the level of patient satisfaction with the health services of government agencies. Therefore, control of medicine supplies is important to do well so as not to cause financial losses to the country due to the accumulation of expired medicine in the inventory warehouse. This research is quantitative descriptive research. The data collected is primary data in the form of reports on medicine intake and medicine expenditure at the Tanah Laut Regency Health Office from January to December 2019. Numerically analyze data using the microsoft excel program. The results of this study showed that using the ABC method, the supply of medicine can be classified into three levels. Medicine that belongs to group A are types of medicine that are classified as having high use or sales (fast moving) as many as 6 types. Medicines that belong to group B are types of medicine with moderate sales of 6 types. Meanwhile, for medicine that belong to group C is a type of medicine whose sales are low (slow moving) as many as 8 types. The existence of medicine control with the ABC method provides convenience for management to consider the right investment value in ordering medicine needed by the people so as to improve the financial performance of the institution.
Pengaruh Biaya Operasional Terhadap Produktivitas Kerja di PD. Baratala Tuntung Pandang Tahun 2020-2021 Noor Amelia; Gati Anjaswari; Mustaqim Mustaqim
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 1 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i1.1714

Abstract

This study aims to determine the effect of operational costs on work productivity at PD. Baratala Tuntung Pandang in 2020-2021. The research method used is a quantitative research method with secondary data obtained from the company's quarterly profit and loss reports for 2020-2021. This research was conducted at the Baratala Tuntung Pandang Regional Company, one of the regional companies in Tanah Laut Regency. Data analysis techniques used quantitative data analysis through simple linear regression analysis, correlation coefficient analysis, and coefficient of determination analysis. The results of the correlation hypothesis test show that there is a very strong correlation between direct operational costs and work productivity with a correlation coefficient of 0.909 while the results of the indirect operational costs hypothesis test have no correlation with work productivity with a correlation coefficient of -696. Based on the results of the t test, it can be concluded that H0 is rejected and H1 is accepted, which means that operational costs directly affect work productivity in PD. Baratala Tuntung Pandang. This can be seen from the calculation of the t test where the t-count value is greater than the t-table value (5.340 2.571). In addition, direct operational costs also have a direct relationship with work productivity, so that if the value of operational costs increases, the value of work productivity will also increase.
Analisis Penjualan Produk Air Minum Dalam Kemasan Menggunakan Metode Least Square Dan Angka Indeks Pada Pt. Panen Embun Kemakmuran Tahun 2022 Ines Saraswati Machfiroh; Gati Anjaswari; Cahaya Ayu Ramadhan
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1924

Abstract

Sales are the main part of a company's operations, but sales that occur can increase or decrease sales (fluctuation) and cause sales losses. Sales losses can be anticipated by conducting sales analysis using Least Square, an index number that describes the factors that influence sales. The results of this research aim to predict sales of all products sold in 2022 by calculating Least Square and calculating index numbers to determine the increase or decrease in the percentage of sales levels from January to March 2022. The research found that (1) the percentage of sales levels in January until March 2022 there was an increase in sales of 1,323,850 units compared to sales in 2021, namely 550,058 units; and (2) the percentage of sales in January experienced an increase in sales of 19%, in February there was an increase in sales of 49% and in March there was a decrease in sales of -1%.
Co-Authors Astia Putriana, Astia Cahaya Ayu Ramadhan Hayatie, Marliza Noor Ines Saraswati Machfiroh M.Riduan Abdillah Mustaqim Mustaqim Noor Amelia