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Penerapan Total Quality Management Terhadap Dampak Kinerja Manajerial dan Laba Perusahaan pada UMKM Yogyakarta Chaerunisak, Uum Helmina; Aji, Andri Waskita
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i1.6811

Abstract

Abstract  - Business competition among UMKM is also getting tougher and requires UMKM to try to maximize their ability to compete with other business. In order to compete, the company is expected to improve quality in terms of managerial performance. This study aims to determine the Effect of Total Quality Management on Managerial Performance and Company Profit (Case Study of UMKM in Yogyakarta). The company in applying TQM especially in the improvement of its production will have an effect by increasing the quality of its managerial performance, which is headed by a manager and can increase the profits obtained by the company. There are three variables used in this study, namely Total Quality Management (TQM) (X), Managerial Performance (Y1), and Company Profit (Y2). The sample used was 74 respondents from the population of UMKM in Yogyakarta. The results of this study, TQM has an effect on Managerial Performance with alpha value of 0.000 This proves that the first hypothesis is supported, TQM has no effect on Company Profit with evidenced by the significance level that exceeds the alpha value of 0.305. thus the second hypothesis is not supported.  Keywords: Total Quality Management, Managerial Performance, Company Profit
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK SYARIAH Chaerunisak, Uum Helmina; Wardani, Dewi Kusuma; Prihatiningrum, Zara Tri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v5i2.62

Abstract

This study aims to determine the effect of capital adequacy ratio,  financing to deposite ratio and operating costs of operating income on  healthy returns on. This study uses data which is a time series cross  section data from sharia banking statistics from 2015-2018 and 2019 (only  January to August because the most recent data) is registered with Otoritas Jasa Keuangan  (OJK). Data collection methods in this study used purposive sampling. Analysis of the data used is multiple linear regression. The classic assumption tests used in this study are the normality test, the  multicollinearity test, the heteroscedasticity test,  and the autocorrelation test. The results of this study indicate that the capital adequacy ratio does not affect the return on assets,  operational costs of operating income negatively affect the return on assets
THE INFLUENCE OF THE TAXATION SYSTEM, GENDER, LOVE OF MONEY, AND UNDERSTANDING OF THE THREE TABOOS ON STUDENT PERCEPTIONS REGARDING TAX EVASION Prastyatini, Sri Lestari Yuli; Chaerunisak, Uum Helmina; Sinta, Restika Putri Ayunda
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

Tax evasion cases are rife in Indonesia, involving taxpayers and tax officers. Tax evasion has a negative connotation and is classified as a criminal offense because it is carried out intentionally in violation of the law and can harm the nation. As taxpayers, students need knowledge related to tax evasion. So this research was carried out comprehensively regarding students assumptions about the influence of taxation system variables, gender, love of money, and understanding of Tamansiswa's three taboos. This research was carried out using quantitative methods which include data processing and data presentation, carrying out calculations to describe the data and carrying out hypothesis testing. The results of the research show that the taxation system and understanding the Tamansiswa three taboos have a negative effect on students' perceptions of tax evasion, while gender and love of money have a positive effect on students' perceptions of tax evasion. This research provides views and insights regarding student perceptions regarding the taxation system in Indonesia which is influenced by several factors. However, there are 39.9% other variables that were not examined by the author as limitations.
STRATEGI PENINGKATAN DAYA SAING UMKM PUJASERA PAKUALAMAN SHIFT SORE MELALUI INOVASI DAN KOLABORASI: MENUJU KEUNGGULAN KOMPETITIF DI PASAR Listyawati, Reni; Prastyatini, Sri Lestari Yuli; Chaerunisak, Uum Helmina; Safira, Maghfirotus; Aini, Syarivatul; Kharisma, Enggar Dwi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1268

Abstract

This community service project aims to enhance the competitiveness and operational efficiency of Micro, Small, and Medium Enterprises (MSMEs) in the Pujasera Pakualaman Night Shift Unit, focusing on Lesehan Pakualaman Mbak Nila, Warung Anugerah, and Bakso Pak Riyanto. Through initial surveys and consultations with MSME vendors, several challenges, such as competition with similar products, payment issues, absence in e-commerce channels, and weather impacts, were identified. Implemented solutions include developing innovative menus, applying the Quick Response Code Indonesian Standard (QRIS) payment system, and integrating online ordering services. Training and empowerment processes were conducted to improve vendors' understanding of product innovation, digital payment technology, and e-commerce operational management. Implementing these solutions is expected to bring positive changes that strengthen the competitiveness and operational efficiency of MSMEs in Pujasera Pakualaman and contribute to local economic growth.