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All Journal Jurnal Manajemen Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JURNAL ILMU MANAJEMEN DAN BISNIS SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisis Bisnis Ekonomi Soedirman Economics Education Journal JAF- Journal of Accounting and Finance Journal of Economics and Business UBS JURNAL ILMIAH GLOBAL EDUCATION Journal of Economic, Business and Engineering (JEBE) Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Analisis Bisnis Ekonomi
Dona Primasari, Dona
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Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Other

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SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL DENGAN DUA VARIABEL INTERVENING Sudjono, Sudjono; Primasari, Dona; W.K, Widyahayu
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013): Volume 11, Nomor 1, April 2013
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.237 KB)

Abstract

Penelitian ini menguji hubungan Sistem Pengukuran Kinerja terhadap kinerja Manajerial: Pemberdayaan psikologis, Kejelasan peran sebagai Variabel intervening. Melanjutkan penelitian oleh Hall (2004), adapun yang menjadi objek dari penelitian ini adalah Bank Perkreditan Rakyat yang terletak di Banyumas Jawa Tengah Indonesia. Penelitian ini merupakan uji empiris yang menggunakan teknik sensus sampling dalam pengumpulan data. Data dikumpulkan melalui survei terhadap 115 manajer dari Bank Perkreditan Rakyat di Banyumas.A nalisis data menggunakan SEM Amos Versi 5.0. Hasil pengujian hipotesis menunjukkan bahwa dari delapan hipotesis yang diajukan, hanya empat hipotesis diterima dan empat ditolak. Hipotesis yang diterima adalah hipotesis (1) ada hubungan yang positif antara Sistem Pengukuran Kinerja dengan kinerja Manajerial, hipotesis 2 ada hubungan positif antara Sistem Pengukuran Kinerja terhadap Pemberdayaan Psikologis, hipotesis 5 terdapat hubungan positif antara Sistem Pengukuran Kinerja terhadap Kejelasan Peran, dan hipotesis 8 Kejelasan Peran adalah variabel moderator, antara Sistem Pengukuran Kinerja terhadap kinerja manajerial. Hipotesis 3 ditolak, tidak ada hubungan positif antara Pemberdayaan Psikologis terhadap kinerja manajerial, hipotesis 4 Pemberdayaan Psikologis bukanlah sebagai variabel moderator antara Sistem Pengukuran Kinerja dengan kinerja Manajerial, hipotesis 6 terdapat hubungan positif antara kejelasan peran Pemberdayaan Psikologis, hipotesis 7 tidak ada hubungan positif antara kejelasan peran terhadap kinerja manajerial.
IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI DENGAN PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING Widianingsih, Rini; Primasari, Dona; Sunarmo, Agus
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017): Volume 15, Nomor 1, April 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.311 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI(BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagaivariabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Datadiperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasilpengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dankedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadapkinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruhpenerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan
Analisis Penggunaan E-Commerce Terhadap Peningkatan Permintaan Kuantitas Produk Pada UMKM di Kabupaten Banyumas (Suatu Pendekatan Teori Technology Acceptance Model) Primasari, Dona; Sudjono, Sudjono; Abriani, Nining
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 10, No 1 (2019): Jurnal Ilmu Manajemen dan Bisnis. Maret 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v10i1.15371

Abstract

Abstract. The long-term objective of this research is to enrich the development of science, especially the development of SMEs related to the adoption of information technology with studies using the Technology Acceptance Model. The specific aim of the research is to examine what factors are inhibiting the adoption of e commerce technology in SMEs in Banyumas Regency, as well as examining whether e-commerce adoption has an impact on increasing the demand for product quantities in SMEs. Collecting data in this study was carried out by distributing questionnaires through direct interviews with SMEs in Banyumas District who were respondents. The sampling technique in this study using random sampling technique. Whereas for data analysis using Statistical Product and Service Solution (SPSS) version 22.0 and Structural Equation Modeling (SEM) with AMOS program. The results of the study show that the Technology Acceptance Model theory is able to explain the institutions of SMEs actors to use e-commerce technology. Keywords: E-commerce, perceived usefulness, perceived ease of use, use behavior,TAM (Technology Acceptance Model) Abstrak. Tujuan jangka panjang penelitian ini adalah untuk memperkaya perkembangan ilmu, khususnya pengembangan UMKM terkait dengan adopsi teknologi informasi dengan kajian menggunakan Technology Acceptance Model.  Tujuan khusus penelitian adalah untuk menelaah faktor-faktor apakah yang menghambat adopsi teknologi e commerce pada UMKM di Kabupaten Banyumas, serta menelaah apakah adopsi e- commerce berdampak pada peningkatan permintaaan kuantitas produk pada UKM. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui antar langsung kepada pelaku UMKM di Kabupaten Banyumas yang menjadi responden.  Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik random sampling. Sedangkan untuk analisis data mengunakan Statistical Product and Service Solution (SPSS) versi 22.0 dan Structural Equation Modeling (SEM) dengan program AMOS. Hasil penelitian menunjukkan bahwa teori Technology Acceptance Model  mampu menjelaskan instensi para pelaku UMKM untuk menggunakan teknologi e-commerce.  Hasil penelitian juga berhasil menerima 3 (tiga) hipotesis yaitu Perceived usefulnes  berpengaruh terhadap use behavior, Perceived ease of use berpengaruh terhadap use behavior, use behavior  berpengaruh terhadap peningkatan permintaan kuantitas produk.  Hasil penelitian juga menunjukkan implementasi e-commerce tidak berpengaruh terhadap persepsi manfaat (perceived usefulness), Implementasi e-commerce tidak berpengaruh terhadap persepsi kemudahan pengoperasian sistem  (perceived ease of use) atau dengan kata lain menolak 2 (dua) hipotesis lainnya.Keywords. E-commerce, perceived usefulnes, perceived ease of use, use behavior,peningkatan permintaan, TAM  (Technology Acceptance Model)
IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI DENGAN PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING Widianingsih, Rini; Primasari, Dona; Sunarmo, Agus
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017): Volume 15, Nomor 1, April 2017
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.311 KB) | DOI: 10.31603/bisnisekonomi.v15i1.998

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI(BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagaivariabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Datadiperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasilpengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dankedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadapkinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruhpenerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan
PROFESIONAL AUDIT DAN ETIKA KERJA TERHADAP TINDAKAN WHISTLEBLOWING Magfiroh, Siti; Sunarmo, Agus; Primasari, Dona
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.408 KB) | DOI: 10.31603/bisnisekonomi.v16i2.2619

Abstract

The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field.  Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing.
SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL DENGAN DUA VARIABEL INTERVENING Sudjono, Sudjono; Primasari, Dona; W.K, Widyahayu
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013): Volume 11, Nomor 1, April 2013
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.237 KB)

Abstract

Penelitian ini menguji hubungan Sistem Pengukuran Kinerja terhadap kinerja Manajerial: Pemberdayaan psikologis, Kejelasan peran sebagai Variabel intervening. Melanjutkan penelitian oleh Hall (2004), adapun yang menjadi objek dari penelitian ini adalah Bank Perkreditan Rakyat yang terletak di Banyumas Jawa Tengah Indonesia. Penelitian ini merupakan uji empiris yang menggunakan teknik sensus sampling dalam pengumpulan data. Data dikumpulkan melalui survei terhadap 115 manajer dari Bank Perkreditan Rakyat di Banyumas.A nalisis data menggunakan SEM Amos Versi 5.0. Hasil pengujian hipotesis menunjukkan bahwa dari delapan hipotesis yang diajukan, hanya empat hipotesis diterima dan empat ditolak. Hipotesis yang diterima adalah hipotesis (1) ada hubungan yang positif antara Sistem Pengukuran Kinerja dengan kinerja Manajerial, hipotesis 2 ada hubungan positif antara Sistem Pengukuran Kinerja terhadap Pemberdayaan Psikologis, hipotesis 5 terdapat hubungan positif antara Sistem Pengukuran Kinerja terhadap Kejelasan Peran, dan hipotesis 8 Kejelasan Peran adalah variabel moderator, antara Sistem Pengukuran Kinerja terhadap kinerja manajerial. Hipotesis 3 ditolak, tidak ada hubungan positif antara Pemberdayaan Psikologis terhadap kinerja manajerial, hipotesis 4 Pemberdayaan Psikologis bukanlah sebagai variabel moderator antara Sistem Pengukuran Kinerja dengan kinerja Manajerial, hipotesis 6 terdapat hubungan positif antara kejelasan peran Pemberdayaan Psikologis, hipotesis 7 tidak ada hubungan positif antara kejelasan peran terhadap kinerja manajerial.
Efektivitas Sistem Informasi Keuangan Daerah Terhadap Kinerja Pegawai: Dysfunctional Behavior Sebagai Variabel Moderating (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Banyumas) Sudjono, Sudjono; Primasari, Dona; Sriwulandari, Ratu Ayu
Jurnal Manajemen Bisnis Vol. 5 No. 2: September 2014
Publisher : Universitas Muhammadiyah Yogyakarta

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

Abstract

This study examines the relationship of Information Financial Systems to Officer performance:Dysfunctional Behavior as Moderating Variable. This research represents the empirical test which used sensus sampling technics in data collection. Data were collected using a survey of 101 from officer in local govermment of Banyumas Center of Java, Indonesia. Data analysis uses SPSS ver.18. Result of hypothesis examination indicate that from two hypothesis raised are Accepted.. Accepted fist hypothesis: there are positive influence between implementation of Government Information Financial System (SIKD) to Officer performance. Second hypotesis there are positive influence between implementation of Government Information Financial System (SIKD) to Officer performance mediated by dysfunctional behavior.
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PENGGUNA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi; Ramadhanti, Wita; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10138

Abstract

The effectiveness of accounting information systems is needed for various types of businesses, which is in a minimarket. This study aims to determine the accounting information system that is influenced by information technology, user knowledge and moderated by task complexity. This research uses 70 samples taken from employees in the minimarket. Based on the results of research, information technology and user knowledge can influence accounting information systems. Meanwhile, task complexity cannot moderate the relationship between information technology and user knowledge with accounting information system.
THE INFLUENCE OF STANDARD OPERATING PROCEDURES (SOP), IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING SYSTEMS, ORGANIZATIONAL CITIZEN BEHAVIOR ON THE QUALITY OF FINANCIAL STATEMENTS Waspodo, Lego; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10139

Abstract

This study examines the factors that influence the quality of financial statements. The main objective of this study is to analyze whether the Standard Operating Procedure, the implementation of accrual-based accounting systems and Organization citizen behavior are factors that influence the quality of financial statements. This type of research uses hypothesis testing, which is research that explains phenomena in the form of relationships between variables. The research sample consisted of the Head of Service / Agency, Treasurer and financial staff at the Regional Work Unit of Lampung province with a total of 97 samples. This study uses Statistical Product and Service Solution (SPSS) analysis version 25.00 with multiple linear regression programs. The results of the study accept all hypotheses from the three hypotheses proposed. The Standard Operating Procedure (SOP) variable has a positive effect on the quality of financial statements. The implementation of accrual-based accounting systems proved to have a positive effect on the quality of financial statements and the organizational citizen behavior variable proved to have a positive effect on the quality of financial statements.
Peran CSR terhadap Keberlangsungan Perusahaan: The Role of CSR in Company Sustainability Uyun, Linatul; Noviyanti, Sri Eka; Primasari, Dona
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 7 No. 2 (2024): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v7i2.925

Abstract

This study aims to explore the role of CSR in corporate sustainability. This study used qualitative research methods, including literature analysis, to identify relevant articles. The criteria for articles in this study are articles published in national and international journals through scholars, Taylor, and Francis. The results show that if companies increase their spending and disclose CSR information in general, then their responsibility towards the environment, employees, and society in particular increases. That is, the impact of corporate CSR disclosure is that it can achieve its goal of maximizing profits in line with sustainable development goals. The results of this study have implications for both managers and practitioners. The results of this study highlight the important question of how increased product innovation, corporate social responsibility (CSR), environmental sustainability, and technological innovation can drive a country's economic growth. Carrying out these activities and maximizing them over a long period of time can build relationships with stakeholders and create a competitive advantage for the company. This study provides an empirical contribution to the impact of CSR on the profitability of companies that implement CSR well.
Co-Authors Abriani, Nining Ahmad Ali Eko Suyono, Eko Eliada Herwiyanti Fajar Kholillulloh Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hartiyah, Sri Icuk Rangga Bawono, Icuk Rangga Inggrid Marisca Rubiyanty Kristanti Rahman Laeli Budiarti Lego Waspodo Magfiroh, Siti Magfiroh, Siti Mubaroq, Afiq Chamim Noviyanti, Sri Eka Nurokhman, Mifta Permatasari, Bella Andias Praptapa, Agung PUJI LESTARI Ratu Ayu Sriwulandari, Ratu Ayu Rini Widianingsih, Rini Riva, Isma Dwi Rizqy, Ghina Saputra, Muhammad Bayu Septriana, Thiya Siti Maghfiroh Siti Masripah, Siti Sudjono Sudjono, Sudjono Sunarmo, Agus Sunarmo, Agus Supriono Supriono Ulin Nuha, Achmad Umi Pratiwi, Umi Uyun, Linatul W.K, Widyahayu W.K, Widyahayu Wiryawan, Driya Wita Ramadhanti