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All Journal JABE (Journal of Accounting and Business Education) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Education Technology Information Social Sciences and Health Jurnal Indonesia Sosial Teknologi Jurnal Pendidikan Indonesia (Japendi) Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Social Entrepreneurship Theory and Practice
Murtianingsih Murtianingsih, Murtianingsih
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Nursing Public Health Social Sciences

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THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS Murtianingsih, Murtianingsih; Setiawan, Anas Hari
Journal of Accounting and Business Education 2016: JABE: VOL. 1, ISSUE 1, SEPTEMBER 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.055 KB) | DOI: 10.26675/jabe.v1i1.6728

Abstract

This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT. Malindo Feedmill Tbk which further research is also useful for agriculture companies in managerial decision making. This research is descriptive quantitative concluded based on data and clarify the picture of the implementation of fair value is based on International Accounting Standard (IAS) 41 and perform comparative measurements of biological assets PT. Malindo Feedmill, Tbk based acquisition price. From the results of this study concluded that the difference in the material due to fair value measurement that refers to IAS 41 in determining the market value following the fluctuations of the market, but in IAS 41 does not distinguish between fair value treatment against several categories of biological assets. This is certainly less relevant when applied to some types of biological assets, such as short term biological assets at PT. Malindo Feedmill Tbk.Keywords: biological assets, fair value, historical cost, ias 41
The Influence of Leadership, Culture and Organizational Commitment on Employee Performance at the Personnel and Human Resources Development Agency of Lamandau Regency, Central Kalimantan Province Lesmana, Hendra; Ruspitasari, Widi Dewi; Murtianingsih, Murtianingsih
Journal of Education Technology Information Social Sciences and Health Vol 3, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v3i2.3274

Abstract

Leadership, organizational culture, and commitment have a very important role in improving the performance of members in the organization. Many organizations, especially government agencies, have problems with leadership, organizational culture, and commitment, thereby influencing employee performance that is less than optimal or poor, as is the case in Lamandau Regency Personnel and Human Resources Development Agency. This research aims to 1) determine the influence of leadership on human employee performance, 2) determine the influence of organizational culture on employee performance, 3) determine the influence of organizational commitment on employee performance and 4) determine the influence of leadership, organizational culture, and organizational commitment to employee performance. The sampling method is a saturated sample so that the entire population is used as a sample. The data analysis used is multiple linear regression analysis. The respondents in this research were 43 employees at the Lamandau Regency Personnel and Human Resources Development Agency. Data collection was carried out by distributing questionnaires via Google Form. The results of the research show that 1) leadership on employee performance in the Personnel and Human Resources Development Agency of Lamandau Regency has a significant influence, 2) organizational culture on employee performance in the Personnel and Resource Development Agency Lamandau Regency people have a significant influence, 3) Organizational commitment to employee performance in the Lamandau Regency Personnel and Human Resources Development Agency has an influence, and 4) Then leadership, organizational culture and organizational commitment have an influence on employee performance in the Personnel Agency and Development of Human Resources in Lamandau Regency due to the results of simultaneous hypothesis testing.
Peningkatan Kompetensi Akuntansi Peserta Didik Wearnes Malang Melalui Pelatihan Zahir Accounting Yuniar Fitriyani; Justita Dura; Murtianingsih, Murtianingsih; Tin Agustina Karnawati
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 2 (2023): April : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i2.198

Abstract

Wearnes Education Center adalah lembaga pendidikan di Malang yang salah satu jurusannnya adalah Administrasi Perkantoran. Salah satu materi yang wajib diikuti adalah komputer Akuntansi MYOB. Permasalahan terjadi saat perusahaan tempat mereka magang tidak menggunakan aplikasi MYOB, tetapi menggunakan aplikasi lain, misalnya Zahir Accounting, sehingga mereka mengalami kendala tidak dapat menyajikan laporan keuangan sesuai dengan aplikasi yang terbiasa mereka gunakan. Solusi yang ditawarkan oleh tim pengabdian adalah memberikan pelatihan Zahir Accounting bagi peserta didik yang akan magang di perusahaan agar terbiasa menggunakan aplikasi ini. Dengan metode workshop yang disampaikan secara tutorial disertai pendampingan saat evaluasi, program pelatihan ini dikatakan berhasil membantu peserta dalam menyajikan laporan keuangan. Sebanyak 96% mampu melakukan setting data customer dengan kategori baik dan sangat baik, sisanya 4% berkategori cukup. Sedangkan yang berkemampuan dalam mengatur data vendor, input saldo awal, input jurnal transaksi, melakukan tutup buku dan menyajikan laporan keuangan sebanyak 92%, sisanya 8% lainnya berkategori cukup.
Exploring the impact of managerial abilities on the competitive advantage and performance of creative industries in Indonesia during the post-pandemic recovery phase Murtianingsih, Murtianingsih; Reyes, Alma Pia G.; Lailatul Aqromi , Nur
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.19029

Abstract

In the pre-COVID-19 era, the creative fashion industry stood as a robust pillar in Indonesia's economy, contributing to over 50 percent of the nation's creative economy exports. Batik clothing and hijabs were at the forefront, emerging as the key export products. However, with the advent of the COVID-19 pandemic, this once thriving sector suffered substantial setbacks. This study aims to investigate how managerial ability influences competitive advantage, and whether the performance of that small-medium creative sectors is directly affected by managerial ability or indirectly through the mediation of competitive advantage. Our study aims to extent the existing studies by focusing on the sustained resilience of businesses in a post-pandemic. The study's sample consists of 134 Batik business owners and/or managers from East Java, Indonesia. The gathered data was then processed and analyzed using a structural equation model. Although the findings indicated that managerial ability did not directly affect business performance, there was a positive relationship between managerial ability and business performance when mediated by the competitive advantage. These findings suggest that competitive advantage continues to play a crucial role in business performance. The higher the managerial ability, the greater the potential to enhance their competitive, which in turn escalates their performance.
UPAYA MENINGKATKAN SOFT SKILL MAHASISWA MELALUI PEMBELAJARAN BERBASIS PROJECT DALAM MATA KULIAH BUSINESS PRACTICE murtianingsih, murtianingsih
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 12 No 1 (2018): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v12i1.14

Abstract

The School of Economics of Asia is one of the universities that runs the education system. In the implementation of education system in STIE ASIA Malang using competency-based curriculum. Changes in global conditions with competition, job requirements and strategic change. STIE ASIA as one of the universities in Indonesia where the results of a review of the curriculum offered to be able to compete with the strength of the work force of the ASEAN Economic Community (MEA) that has been implemented since January 1, 2016. With the orientation on the needs and relevance of the user then applied courses that are part of the local-based curriculum project "Business Practices". Project-based learning enables students to learn which is a process whereby participants or students are self-clearing information through direct contact with others, working with groups, learning to be leaders, running a profit-oriented business, producing results in simple financial statements. Business Patterns, 2) Personal Selling, 3) Digital Marketing, 4) Business Functions. Meanwhile, soft skill as dependent variable is measured from communication ability, cooperation, confidence, and ability to be a leader.
THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT: Study on Manufacturing Sector In Indonesia Murtianingsih, Murtianingsih; Oktavia, Sherly
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 3 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i3.1913

Abstract

The purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. The research population is the manufacturing sector listed on the Indonesia Stock Exchange with a total of 178 companies and a purposive sample obtained by 78 companies with data collection techniques using documentation. Mulvariate regression techniques is the analytical tool used, and the results obtained indicate that tax incentives have a significant positive effect on conservative accounting. By contrast, debt contracts and political costs have no significant effect on conservative accounting. This paper provides encouragement to investors when evaluating financial statement changes related to conservatism, especially those relating to tax incentive accounts, debt convenant, and political costs.
PENINGKATAN WAWASAN BISNIS MELALUI PENGENALAN BMC DAN PENGHITUNGAN BEP KEPADA PESERTA DIDIK LEMBAGA PENDIDIKAN WEARNES MALANG Fitriyani, Yuniar; Agustina Karnawati, Tin; Dwi Rohmatunnisa’, Layli; Murtianingsih, Murtianingsih
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 11 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i11.4499-4504

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan wawasan bisnis peserta didik di Lembaga Pendidikan Wearnes Malang melalui pengenalan Business Model Canvas (BMC) dan penghitungan Break Even Point (BEP). Kegiatan ini dilatarbelakangi oleh kebutuhan mendesak untuk membekali siswa dengan pengetahuan praktis mengenai perencanaan bisnis yang efektif dan analisis keuangan dasar yang diperlukan dalam dunia usaha. Pengabdian masyarakat ini menggunakan metode penyuluhan, diskusi interaktif, dan peserta langsung mempraktekkan saat penyusunan BMC di kertas canvas dan perhitungan BEP. Hasil dari kegiatan pengabdian masyarakat ini menunjukkan bahwa peserta didik memiliki peningkatan pemahaman yang signifikan terhadap konsep dan aplikasi BMC serta BEP dalam konteks bisnis. Sebelum mengikuti kegiatan, mayoritas peserta memiliki pemahaman yang terbatas mengenai struktur bisnis yang efektif dan cara menganalisis titik impas. Setelah kegiatan, peserta tidak hanya mampu menyusun BMC yang komprehensif tetapi juga dapat menghitung BEP dengan tepat, yang merupakan indikator penting dalam menilai kelayakan bisnis. Dampak dari kegiatan ini selain bisa menambah keterampilan teknis peserta didik, tetapi juga berhasil memotivasi mereka untuk berpikir kritis, berinovasi dan kreatif dalam merencanakan bisnis.
Pengaruh Motivasi Kerja, Pelatihan, Pengalaman Kerja dan Promosi Jabatan Terhadap Kinerja Guru SMP di Strada Cabang Tangerang Lestari, Anastasia Puji; Ruspitasari, Widi Dewi; Murtianingsih, Murtianingsih
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2056

Abstract

The teachers' performance is the result or achievement of work carried out by teachers based on the competence on their duties and responsibilities as teachers. Teachers' performance is important in an educational institution; it can influence the progress of the institution. Perkumpulan Strada is one of the educational institutions that has a vision and mission to create superior and character-building students. The purpose of this study is to determine whether work motivation, training, work experience, and job promotion affects the performance of junior high school teachers at Perkumpulan Strada Cabang Tangerang. The research used multiple linear regression method with the assistance of SPSS 29 software. The sampling method involved purposive sampling with 74 respondents. The study used online data collection by google form and hypothesis testing to validate the research. The results showed that work motivation and training do not significantly affect the performance of junior high school teachers in Perkumpulan Strada Cabang Tangerang, but work experience and job promotion do. Whereas, those variables can simultaneously affect the performance of junior high school teachers in Perkumpulan Strada Cabang Tangerang. Keyword: Work's Motivation, Training, Work's Experience, Promotion, Tecahers' Performance
PENGARUH GAYA KEPEMIMPINAN KEPALA SEKOLAH, SUPERVISI DAN KOMPETENSI GURU TERHADAP KINERJA GURU SD STRADA CABANG JAKUTTIM Jelanu, Leonardus; Ruspitasari, Widi Dewi; Murtianingsih, Murtianingsih
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2055

Abstract

This study aims to identify and analyze: 1) The influence of the headmaster's leadership style on the performance of elementary school teachers at SD Strada Branch North-East Jakarta. 2) The influence of supervision on the performance of elementary school teachers at SD Strada Branch North-East Jakarta. 3) The influence of teacher competence on the performance of elementary school teachers at SD Strada Branch North-East Jakarta. 4) The influence of the principal’s leadership style, teacher competence, and supervision on the performance of elementary school teachers at SD Strada Branch North-East Jakarta.The sampling method used is purposive sampling. Respondents in this study are all elementary school teachers at SD Strada Branch North-East Jakarta. Data collection is conducted through the distribution of questionnaires via Google Form. The research results indicate that the headmaster's leadership style variable does not significantly influence the performance of elementary school teachers at SD Strada Branch North-East Jakarta. Similarly, the supervision variable also does not significantly influence their performance. However, the teacher competence variable has a positive and significant influence on their performance. The variables of headmaster's leadership style, supervision, and teacher competence together significantly influence the performance of elementary school teachers at SD Strada Branch North-East Jakarta. Keyword: Headmaster's Leadership Style, Supervision, Teacher Competence, Teacher Performance.
PENGARUH KOMPETENSI, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SMK STRADA DAAN MOGOT TANGERANG Ivana, Putri Selisawati Wahyu; Karnawati, Tin Agustina; Murtianingsih, Murtianingsih
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2568

Abstract

Abstract: The research is conducted at SMK Strada Daan Mogot Tangerang to examine: 1) competency affects the performance of teachers at SMK Strada Daan Mogot Tangerang, 2) motivation affects the performance of teachers at SMK Strada Daan Mogot Tangerang, 3) the work environment affects the performance of teachers at SMK Strada Daan Mogot Tangerang, and 4) competency, motivation, and the work environment simultaneously affect the performance of teachers at SMK Strada Daan Mogot Tangerang. The research instrument used was a questionnaire. The population of this study consisted of all teachers at SMK Strada Daan Mogot, with a sample size of 36 participants. The sampling technique used in this study was saturated sampling. The data were analyzed quantitatively using descriptive statistics and multiple linear regression with SPSS. The hypothesis in this study posited that competency, motivation, and work environment significantly influence teacher performance, assuming that better competency, motivation, and work environment would lead to better teacher performance, and conversely, worse competency, motivation, and work environment would lead to poorer teacher performance. The results of the study concluded that: (1) competency significantly affects teacher performance, (2) motivation does not significantly affect teacher performance, (3) the work environment significantly affects teacher performance, and (4) competency, motivation, and the work environment simultaneously significantly affect teacher performance. Keywords: Teacher Performance, Competency, Work Environment, Motivation. Abstrak: Penelitian ini dilakukan di SMK Strada Daan Mogot Tangerang untuk mengetahui: 1) kompetensi berpengaruh terhadap kinerja guru SMK Strada Daan Mogot Tangerang; 2) motivasi berpengaruh terhadap kinerja guru SMK Strada Daan Mogot Tangerang; 3) lingkungan kerja berpengaruh terhadap kinerja guru SMK Strada Daan Mogot Tangerang; 4) kompetensi, motivasi, dan lingkungan kerja secara simultan berpengaruh terhadap kinerja guru SMK Strada Daan Mogot Tangerang. Instrumen yang digunakan adalah kuesioner. Populasi dalam penelitian ini adalah seluruh guru SMK Strada Daan Mogot dan sampel pada penelitian ini berjumlah 36 orang. Teknik perngambilan sampel dalam penelitian ini menggunakan teknik sampling jenuh. Data penelitian diolah secara kuantitatif deskripsi dengan teknik analisis regresi linier berganda menggunakan SPSS. Hipotesis yang diajukan dalam penelitian ini adalah adanya pengaruh yang signifikan kompetensi, motivasi, dan lingkungan kerja terhadap kinerja guru SMK Strada Daan Mogot, dengan asumsi semakin baik kompetensi, motivasi, dan lingkungan kerja maka semakin baik pula kinerja guru dan apabila semakin buruk kompetensi, motivasi, dan lingkungan kerja maka semakin buruk pula kinerja guru. Hasil penelitian menyimpulkan bahwa (1) kompetensi berpengaruh signifikan terhadap kinerja guru; (2) motivasi tidak berpengaruh signifikan terhadap kinerja guru; (3) lingkungan kerja berpengaruh signifikan terhadap kinerja guru; (4) kompetensi, motivasi, dan lingkungan kerja secara simultan berpengaruh signifikan terhadap kinerja guru. Kata kunci: Kinerja Guru, Kompetensi, Lingkungan Kerja, Motivasi.
Co-Authors Abu, Amin Bin Ade Suryana Aditya Aditya Affan, Muhammad Faisal Agus Rahman Alamsyah Agustina Karnawati, Tin Anas Hari Setiawan, Anas Hari Atim Djazuli Budhi Setiawan Bukhori, Moh. Bukhori, Muhammad Dwi Rohmatunnisa’, Layli Dwi Rohmatunnisa’, Layli Eka Putra, Hilman Fathorrahman Fathorrahman Fathorrahman, Fathorrahman Fathurrahman Fathurrahman Hari Prasetyo Hendra Lesmana Irmawati, Silvi Ivana, Putri Selisawati Wahyu Jelanu, Leonardus Justita Dura Kustanto, Heru Lailatul Aqromi , Nur Lestari, Anastasia Puji Nabilah, Tsinta Alfi Nuriyah Oktavia, Sherly Puspitasari, Widi Dewi Rahmamulyati, Asde Reyes, Alma Pia G. Ruspitasari, Widi Dewi Samosir, Rantio Sari Kusuma Dewi, Sari Kusuma Soares, Agusto da Conceicao Sudjatno, Sudjatno Suherman, Novie Stephanie Christie Tin Agustina Karnawati Tin Agustina Karnawati Ubud Salim Vernando, Hera Yuniar Fitriyani Yunus Handoko