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All Journal Jurnal BONOROWO Business, Entrepreneurship, and Management Journal
Krisan Sisdiyantoro, Krisan
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Economics, Econometrics & Finance Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Empiris pada Koperasi di Kabupaten Tulungagung) Minarni, Eni; Sisdiyantoro, Krisan
Jurnal BONOROWO Vol 2, No 1 (2014)
Publisher : UPT Perpustakaan Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.159 KB)

Abstract

Abstrak Penelitian ini dimaksudkan untuk mengetahui pengaruh kompetensi sumber daya manusia, komitmen dan pemanfaatan teknologi informasi terhadap implementasi SAK ETAP di Tulungagung. Obyek dalam penelitian ini adalah karyawan koperasi di Tulungagung. Jenis data dalam penelitian ini menggunakan data primer sebanyak 99 orang wakil koperasi dari populasi sebanyak 915 koperasi. Data primer ditentukan melalui hasil kuesioner dengan skala likert kemudian dianalisis secara statistik. Penelitian ini menerapkan metode kuantitatif dengan analisis metode asumsi klasik, regresi berganda, uji F dan uji T dengan alat bantu Window SPSS 17. Hasil penelitian ini menunjukkan  bahwa kompetensi sumber daya manusia, komitmen dan pemanfaatan teknologi informasi berpengaruh terhadap implementasi SAK ETAP di Tulungagung pada tingkat siqnifikansi 0,05. Persamaan regresi yang dihasilkan : Y =  4,950 + 0,406X1 + 0,290X2 + 0,795X3. Nilai adjusted R Square sebesar 0,268 or 26,8%. Nilai ini mengondikasikan bahwa 26,8% faktor yang mempengaruhi implementasi SAK ETAP berasal dari variabel independen dalam penelitian ini, sedang sisanya sebesar 73,2% ditentukan oleh faktor-faktor lain di luar penelitian ini.Abstract The purpose of this study was to find out the influence of human resource competence, commitment and utilization of information technology on SAK ETAP implementation in cooperations at Tulungagung. Object of research is staff at Cooperations in Tulungagung. The type of data in this study are primary data sample used by as many as 99 people in cooperations of the population in 915 cooperations. The primary data was obtained by using questionnaire then the data was analyzed statistically by using Likert scale. This study applied quantitative method with classical assumption method Multiple Reggression, F test and t-test (partial) was conducted by using SPSS 17.0 for Windows.   The results of this study showed that the competence of human resources, commitment, utilization of information technology influence the implementation of SAK ETAP in Cooperations in Tulungagung with a significance level of <0.05. Reggresion analizing equation was: Y =  4,950 + 0,406X1 + 0,290X2 + 0,795X3. On the other hand, the Adjusted R Square value is equal to 0.268 or 26,8%. This value indicated that 26,8% of factors that affect the implementation of SAK ETAP was explained by the independent variables in this study, while the remaining of 73,2% factors was explained by the other factors outside of this study. 
ANALISIS PENILAIAN SAHAM DENGAN METODE PRICE BOOK VALUE (PBV) GUNA KEPUTUSAN INVESTASI Sri Sutrismi; Minarni, Eni; Sisdiyantoro, Krisan; Defilatifah
BEMJ : Business, Entrepreneurship, and Management Journal Vol. 2 No. 2 (2023)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bemj.v2i2.860

Abstract

The research objective to know the value and position of stocks with the Price Book Value method as an investment decision by investors. The type of research used is quantitative descriptive with the object is a company in the High Dividend Index 20 in 2022 with a sample selection using a purposive sampling method. This research uses data analysis techniques in the form of the Price Book Value method. The results of the study show that there are eight stocks on the High Dividend Index 20 that are undervalued so the investment decision that can be taken is to buy these stock, the other three stocks are in a fairvalue condition so the recommended investment decision is to hold or wait and the other eight stocks are in overvalued condition so that the recommended investment decision is not to buy the stock.
THE EFFECT OF SERVICE QUALITY, REPUTATION, AND WORD OF MOUTH ON INTEREST IN USING WIFI SERVICES Sisdiyantoro, Krisan; Isro'iyah, Latifatul; Billy Prasetya Dwi Nugroho
BEMJ : Business, Entrepreneurship, and Management Journal Vol. 3 No. 1 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bemj.v3i1.1120

Abstract

This study aims to determine the effect of Service Quality (X1), Reputation (X2), Word Of Mouth (X3), on Intention to Use (Y) wifi services at BUMDes Maju Makmur Ngrance Tulungagung partially and simultaneously. This research uses a quantitative method with an explanatory type. The population in this study was obtained from the number of customers with a simple random sampling technique using the solvency formula for 50 respondents. Data collection using observation techniques, documentation, interviews, questionnaires. The results of this study indicate that there is a simultaneous influence on Service Quality (X1), Reputation (X2), and Word of Mouth (X3), on Interest in Use (Y). Through the results of the t-test Quality of Service (X1), Reputation (X2), Word of Mouth (X3) has no partial effect on the Interest in Use variable (Y).
Co-Authors Billy Prasetya Dwi Nugroho Defilatifah Eni Minarni, Eni Latifatul Isro’iyah Sri Sutrismi