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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Ekonomi Logistik
Intan Imam Sutanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH IMPLEMENTASI TOTAL PERFORMACE SCORECARD TERHADAP KUALITAS DAN IMPILKASINYA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI Siti Maghfiroh; Intan Imam Sutanto; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.138 KB) | DOI: 10.32424/1.jras.2022.1.2.8055

Abstract

Improvement of service quality for education institutions is one of the key factors in the competition international in this globalization era. Total Performance Scorecard (TPS) is an approach to improvement the quality continually from every business aspect and organization totality to effectively implementation of total performance scorecard to increase service quality and implication to performance. The purpose of this research are analyze and verified the effect total performance scorecard to increase service quality at higher education in central of Java and implications to performance of higher education.. The method of this research is survey method with random sampling. The data will be analyzed by using descriptive analysis and simple regression and interaction regression. The results indicate that:1) implementation of total performance scorecard have effect toward service quality, 2) the service quality have not effect toward higher education performance.
Pengaruh Locus Of Control dan kinerja Auditor terhadap Dysfunctional Audit Behavior (Studi kasus pada Auditor KAP di Kota Semarang) Sugiarto; Intan Imam Sutanto
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 2 (2021): Edisi Khusus
Publisher : E-logis : Jurnal Ekonomi Logistik

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Abstract

The purpose of this study was to determine the effect of Locus of Control and Auditor Performance on Dysfunctional Audit Behavior. Dysfunctional Audit Behavior as the dependent variable is the behavior of auditors in the audit process that is not in accordance with the standards as set. Locus of Control and Auditor Performance as independent variables. Locus of Control is an individual's belief about what is happening in his life. Auditor performance is the implementation of audit tasks that have been completed by the auditor within a certain time. The population in this study are auditors who work at the public accounting firm in the city of Semarang. The sampling method was using purposive sampling method. The number of samples used to support the research was 47 auditors. The data analysis technique used in this research is multiple regression analysis. The results showed that locus of control has a positive effect on dysfunctional audit behavior with a significant 0.04, individuals who have internal locus of control are in control of what happens to themselves, while individuals who have external locus of control are controlled by external forces such as luck and chance. Auditor performance has a positive effect on dysfunctiona audit behavior with a significance of 0.01. Individuals who perform work according to predetermined standards are less likely to commit acts of deviance because individuals are able to survive through their own efforts
ANALISIS PENGARUH HARGA, PROMOSI DAN SALURAN DISTRIBUSI TERHADAP PENINGKATAN VOLUME PENJUALAN YOGHURT PADA PT. SENTRA AGRI MULIA LESTARI SEMARANG Samto; Intan Imam Sutanto
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 2 (2021): Edisi Khusus
Publisher : E-logis : Jurnal Ekonomi Logistik

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Abstract

Tight business competition requires each company to compete with each other, so that price fixing, promotion, and distribution channels that are effective and efficient in exploiting their resources must be done to increase sales volume. The purpose of this study was to determine the effect of price, promotion, and distribution channels on increasing the sales volume of yogurt at PT. Sentra Agri Mulia Lestari Semarang. This study took a sample of 109 respondents with a purposive sampling technique. The population in this study were yogurt consumers from PT.Sentra Agri Mulia Lestari Semarang with the age requirement from 18 years to 40 years with. The data was collected using questionnaires, interviews and literature review. The data analysis technique used is the simultaneous significant test (F test) using Statistical Product and Service Solution (SPSS) v. 25. By determining the variable Price (X1), Promotion (X2), Distribution Channels (X3), and Sales Volume (Y). The results of this study can be seen from the results of the simultaneous significant test of the F test with a value of Fcount of 40.100 while Ftable is 2.69. This shows that the value of Fcount> Ftable 40,100> 2.69 with a significance value of 0,000
Analisis Pemilihan Investasi Ternak Ayam Broiler (Studi Kasus Alih Fungsi Lahan Pertanian Pada Peternakan Ayam Broiler Di Desa Rejosari Kecamatan Karang Tengah Kabupaten Demak) Intan Imam Sutanto
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 2 (2021): Edisi Khusus
Publisher : E-logis : Jurnal Ekonomi Logistik

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Abstract

Penelitian ini Analisis Pemilihan Investasi Ternak Ayam Broiler (Studi Kasus Alih Fungsi Lahan Pertanian Pada Peternakan Ayam Broiler Di Desa Rejosari Kecamatan Karang Tengah Kabupaten Demak). Tujuan penelitian ini adalah untuk melakukan uji kelayakan finansial dan untuk mengetahui perbedaan rata-rata cash in flow investasi pada ternak ayam broiler dengan investasi alternative usaha tani padi. Sampel penelitian ini adalah periode produksi untuk memprodusir ayam ternak broiler dengan kapasitas 12.800 ekor selama 5-8 minggu. Metode uji kelayakan finansial menggunakan PP (payback period), NPV (net present value), PI (profitability index), IRR (internal rate of return). Uji beda digunakan untuk mengetahui perbedaan rata-rata cash in flow investasi pada ternak ayam broiler dengan investasi alternative usaha tani padi, hal ini dilakukan untuk memperkuat analisis tentang alih fungsi lahan dari pertanian ke usaha peternakan. Berdasarkan hasil penelitian diketahui bahwa dengan kapasitas 12.800 ekor ayam ternak broiler dengan cash flow rata rata Rp 248,086,934 dengan payback period, NPV positif dengan discount factor 5% per periode, IRR terletak pada posisi 19,25% dan PI memiliki nilai positif sehingga layak untuk dilaksanakan. Hasil uji beda Rata-rata hasil investasi ternak ayam lebih tinggi secara signifikan dengan rata-rata hasil alternative usaha tani padi pada lahan yang sama.
Co-Authors Permata Ulfah Samto Siti Maghfiroh Sugiarto