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All Journal Value Added : Majalah Ekonomi dan Bisnis JURNAL EKONOMI MANAJEMEN AKUNTANSI DHARMA EKONOMI Jurnal STIE Semarang (Edisi Elektronik) Jurnal Kendali Akuntansi Jurnal Manajemen Kreatif dan Inovasi Jurnal Ekonomi Manajemen Akuntansi Dharma Ekonomi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Epaper Bisnis: International Journal Entrepreneurship and Management Journal of New Trends in Sciences International Journal of Economics and Management Research

Bagus Kusuma Ardi, Bagus Kusuma

STIE Dharma Putra Semarang

Author-ID : 559359

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences

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Analisis Penerapan Sistem Informasi Akuntansi Persediaan Dalam Menunjang Proses Produksi Pada Perusahaan Manufaktur Pt. Pan Pacific Jakarta Cabang Semarang Batista Sufa Kefi; Bagus Kusuma Ardi
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3701

The purpose of this research is to determine the application of the inventory accounting information system in supporting the production process at the manufacturing company PT. Pan Pacific Jakarta Semarang Branch and problems in its implementation. The research location is at PT. Pan Pacific Jakarta Semarang Branch. Analysis tools use data reduction, presenting data, and verifying conclusions. The results of the research obtained information namely PT. PAN Pacific Jakarta Semarang Branch has successfully implemented control of incoming goods through recording using a system, enabling evaluation of goods inventory. Using the Provider Inventory System with output in Excel format makes it easier to present and document data in the form of soft files and hard files. Before data is entered, incoming and outgoing goods are recorded as an initial report. The FIFO system assessment runs smoothly, as evidenced by the storage of incoming and outgoing goods data, as well as reports reflecting transaction results. Even though PT. PAN Pacific Jakarta Semarang Branch has carried out the inventory function in accordance with accounting theory, the documentation and procedures used are not fully appropriate. The use of only delivery letters as documents and the incompatibility of procedures with accounting theory indicate room for improvement in the implementation of inventory accounting information systems.

Pengaruh Keputusan Investasi, Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Manufaktur di BEI 2020 – 2022 Bagus Kusuma Ardi; Batista Sufa Kefi
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 6 (2023): DESEMBER : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v1i6.410

This study aims to determine the effect of investment decisions, funding decisions, and dividend policies on firm value in food and beverage companies listed on the Indonesia Stock Exchange. The population in this study is 34 companies that are included in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique used is purposive sampling with certain criteria, so that the final sample that can be used is 13 companies. Research results obtained using SPSS version 17. The results of the study using the F test showed that the Fcount was 11.503> he F table was 3.267 with a significant value of 0.000 0.05 and it could be concluded that simultaneously it was accepted. The results of ui t calculate the investment decision (X1) of 4.673 > 2.030 and a significant value of 0.000 <0.050, t calculate the funding decision (X2) of 2.034 > 2.030 and a significant value of 0.050 <0.050, and t calculate the dividend policy (X3) of -0.484 <2.030 and a significant value of 0.631 0.050. This shows that X1 and X2 have an effect and are significant while X3 has no effect and is not significant on the value of the Company.

Analisis Pengaruh Harga, Kualitas Produk, dan Kualitas Pelayanan terhadap Keputusan Pembelian Produk pada PT. Multi Usaha Semarang Bagus Kusuma Ardi; Yulianita Wirasaputra
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.152

This research aims to analyze the influence of price, product quality and service quality on purchasing decisions. The population in this study was 400 people. The sample in this study was 80 using the Slovin formula. The sampling method used in this research was accidental sampling. The analysis method used is multiple linear. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. Hypothesis testing showed that price (X1) had a significant positive effect on purchasing decisions(Y), so hypothesis 1 was accepted. Product quality(X2) has a significant positive effect on purchasing decisions(Y), so hypothesis 2 is accepted. Service quality(X3) has a significant positive effect on purchasing decisions(Y), so hypothesis 3 is accepted.

Influence Of Accounting Information Systems, Control Internal And Work Motivation On Performance Employees At PT. Selalu Cinta Indonesia Rozza Sugmawati; Bagus Kusuma Ardi; Batista Sufa Kefi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 1 No. 3 (2024): September : ePaper Bisnis : International Journal of Entrepreneurship and Manag
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v1i3.169

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).

Pengaruh Pengendalian Intern, Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Sistem Informasi Akuntansi Pada CV. Merapi Kendal Jawa Tengah Susi Nurma Septiani; Bagus Kusuma Ardi
Jurnal Ekonomi Manajemen Akuntansi Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

Pengaruh Penerapan Sistem Informasi Pengolahan Data Absensi Dan Penggajian Terhadap Kinerja Karyawan PT Pesona Mutiara Indonesia Semarang Lailatul A’yuni; Bagus Kusuma Ardi
Dharma Ekonomi Vol. 29 No. 2 (2022): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan sistem informasi pengolahan data absensi dan penggajian terhadap kinerja karyawan PT Pesona Mutiara Indonesia Semarang. Populasi dalam penelitian ini yaitu seluruh karyawan PT. Pesona Mutiara Indonesia Semarang sebanyak 90 karyawan. Adapun sampel yang diambil dengan menggunakan teknik Purposive Sampling yaitu sebanyak 40 karyawan. Alat analisis data penelitian ini menggunakan regresi linier berganda. Hasil analisis menunjukkan bahwa Sistem informasi pengolahan data absensi berpangaruh positif terhadap kinerja karyawan. Hal ini dibuktikan dengan nilai t hitung lebih besar dari t table yaitu 4,381 > 1,686, dengan nilai signifikan sebesar 0,000 < 0,05. Sistem penggajian berpangaruh positif terhadap kinerja karyawan. Hal ini dibuktikan dengan nilai t hitung lebih besar t tabel yaitu 6,457 > 1,686, dengan nilai signifikan sebesar 0,000 < 0,05.

Pengaruh Upah Minimum Kabupaten Atau Kota (UMK), Pertumbuhan Ekonomi Dan Inflasi Terhadap Pengangguran Terbuka Di Jawa Tengah Tahun 2019 – 2023 Bagus Kusuma Ardi; Selly Ananda Putri; Batista Sufa Kefi
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.307

The purpose of this study was to analyze the effect of UMK, economic growth and inflation on open unemployment in Central Java in 2019-2023. The total population of this study consisted of 35 districts or cities that provided 175 observations of data and used the saturated sample method so that all were used as sample data. The analysis method used was multiple linear regression. Hypothesis testing using 5% degrees of freedom. The results of the reliability and validity tests showed that all question items were reliable and the constructs were valid, in addition, the regression had met the fit model. The results of the study showed that the Regency/City Minimum Wage (X1) had a significant positive effect on Open Unemployment (Y). Internal Control (X2) had a significant positive effect on employee performance (Y). Work motivation (X3) had a significant positive effect on employee performance (Y).

Building Digital Resilience: Exploring the Narratives of Micro-Entrepreneurs in Technology-Based Financial Transformation in Semarang City Siti Hidayah; Bagus Kusuma Ardi; Sunarmi Sunarmi; Taufan Akbar Rifky; Shafira Mayada
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.602

This study focuses on designing a technology-based financial restructuring model to address the challenges faced by micro-enterprises in Semarang, particularly in financial management. Micro-enterprises play a vital role in the local economy but often struggle with liquidity issues, delayed payments, and weak receivable management, which increase their vulnerability to financial distress and potential bankruptcy. The research used a qualitative case study approach, combining in-depth interviews with 20 micro-entrepreneurs, five financial experts, participatory observations in 10 businesses, and three Focus Group Discussions (FGDs) involving entrepreneurs, fintech providers, and banking representatives. The data were analyzed using thematic coding, SWOT, and gap analysis to identify financial distress patterns and develop a restructuring prototype through design thinking. The results showed that 80% of MSMEs in Semarang face medium to high financial distress risk, with only 40% using digital tools for financial recording. The findings reveal a significant gap, as 60% of MSMEs still rely on manual methods. The study suggests that integrating basic financial applications and providing digital literacy training can enhance efficiency, decision-making, and resilience. The proposed financial restructuring model addresses both digital solutions and literacy barriers, ensuring practical adoption by micro-entrepreneurs.

Pemanfaatan CRISPR dalam Pengembangan Vaksin Generasi Baru terhadap Virus Tropis Bagus Kusuma Ardi; Abdul Muchlis
Journal of New Trends in Sciences Vol. 3 No. 2 (2025): Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v3i2.793

The development of vaccines for tropical viruses such as dengue and Zika presents a significant challenge in global health. These viruses not only cause serious health complications but also impact health systems and economies in tropical countries. CRISPR/Cas9 technology offers an innovative solution to accelerate vaccine development by enabling precise gene editing. This study aims to explore the potential of CRISPR in accelerating the design and production of vaccines for tropical viruses. The method used in this study is a laboratory-based experimental design involving genetic engineering, with dengue and Zika virus genome models. The first step involves identifying virus target genes using the CRISPR/Cas9 system, which allows the detection of specific genes involved in pathogenesis and immune responses. Subsequently, genetic constructs are designed to generate vaccine candidates that can efficiently and precisely target pathogens. The resulting vaccines are tested in vitro in cell cultures to observe immune responses and their effectiveness against virus infections. The results show that CRISPR not only accelerates the process of identifying and engineering vaccine genes but also significantly improves vaccine production efficiency. CRISPR-based vaccines demonstrate higher immunogenicity compared to conventional methods, thus holding potential as the foundation for developing faster and safer next-generation vaccines. However, this study also identifies challenges related to off-target effects and the efficient delivery of CRISPR components, which require further research to ensure safety and efficacy in human clinical applications.

Co-Authors Abdul Muchlis Batista Sufa Kefi Batista Sufa Kefi Bayu Susanti Dini Ayu Handayani Iwan Dwi Purnomo Lailatul A’yuni Muhammad Abdul Rosid Rasya Hasna Sri Narizki Riana Sitawati Riana Sitawati Riana Sitawati Rozza Sugmawati Selly Ananda Putri Setya Mila Puji Lestari Shafira Mayada Siti Hidayah Sri Harjanto subchan - Sunarmi Susi Nurma Septiani sutono - Sutono . Sutono . Sutopo - Taufan Akbar Rifky Triana Budiarti Wijaya Eka S Yohan Aditama Putra Yulianita Wirasaputra Yustina Ernawati

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