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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu dan Riset Akuntansi
Sutjipto Ngumar, Sutjipto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KARAKTERISTIK TEKNOLOGI INFORMASI, BUDAYA ORGANISASI DAN KECOCOKAN INDIVIDU TERHADAP KINERJA KARYAWAN PT. JASA RAHARJA DI KALIMANTAN SELATAN Anugraini, Mardiyah; Ngumar, Sutjipto; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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The purpose of this research was to obtain empirical evidence whether the characteristics of information technology, organizational culture, individual match will have an influence on employee performance positih Public Agency State-owned enterprises (SOEs). The samples in this study were 37 employees of PT. Raharja Services in South Kalimantan. Data was collected through questionnaires to employees who deal directly with the use of information technology, organizational culture, and individual suitability. Analysis of this study using multiple regression analysis. The results showed that all three independent variables (information technology, organizational culture, and the fit people) have considerable influence on the dependent variable or performance. Effect of partial to the characteristics of information technology has a role in influencing employee performance optimally. Characteristics of organizational culture significantly influence employee performance. Which organizational culture that includes a group of friends easily cooperative and mutual trust, the system of administration of the company is always working in a procedural and structured. Compatibility of individuals have significant influence on employee performance effects. Which match individuals associated with knowing the purpose and mission of the company, working with computer technology, communication in the working relationship between ourselves and the consistent, able to use a computer better and the services provided by the system will be able to get both enhance employee performance when implemented with better. Keywords: Information Technology, Suitability Individual, Organizational Culture and Performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK MANDIRI SYARIAH Wati, Ririn Masitoh; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to see the influence of financial performance which is proxy by buy and sell patterns, profit sharing and rent patterns which are measured by using profitability on banking which are listed in Indonesia Stock Exchange (BEI). As an important institution in the economic matters, a proper performance supervisory by banking regulator is required. The financial statement data has been retrieved from (IDX) which is begun from 1st quarter to 4th quarter in 2010-2014 periods. The sample collection method has been carried out by using purposive sampling method. Profitability is the dependent variable in this research whereas mudharabah, musyarakah, murabahah, istisnha, and ijarah are the independent variables. The statistic methods which have been applied in this research in order to analyze the financial statement to the profitability are data processing and descriptive analysis. The examination of data quality shows that the data is normally realized. The classic assumption test shows the linear correlation among independent variables in the regression model. The examination which has been done by using goodness of fit test shows that mudharabah, musyarakah, muarabahah, istisnha, and ijarah are the explanatory variables of profitability. The result of hypothesis test shows that the variable of mudharabah has significant inflluence to the profitability, meanwhile the variables of musyarakah, muarabahah, istisnha, and ijarah does not have any significant influence to the profitability.Keywords: profit sharing, buy and sell, rent, profitability.
PENERAPAN AUDIT OPERASIONAL DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS PRODUKSI Hanifati, Fathin; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out and to comprehend the implementation of operational audit cansupport the efficiency and the effectiveness of production function on PT Candi Jaya Amerta. This research hasbeen carried out by using qualitative descriptive method which is supported by collecting the necessary data,i.e.: documentation and direct interview to the related parties. The comparison between the target and therealization of the production in fulfilling the determined target in producing the order has been obtained fromthe result of the analysis. Based on the result of the analysis of the target and the realization which has beendone in 2013-2014 periods, it has been found that the company is unable to meet the determined target inproducing the order. The different between the production target and the realization of production is the orderwhich has not been realized yet. The order which has not been realized yet is caused by some factors, i.e.: rawmaterials, human resources, and maintenance. It can be concluded from the result of this research that the causeof inefficiency and ineffectiveness on production process, i.e.: delays in raw materials, human resources whichcannot match with the pace of production machines, and can be found by using operational audit, incorrectproduct manufacturing, and maintenance which experiences trouble, so improvement should be carried out andit has made the delays in production process.Keywords: Operational Audit, Effectiveness, Efficiency
PELAKSANAAN AUDIT OPERASIONAL UNTUK MENILAI KINERJA KARYAWAN BAGIAN PERSONALIA Sari, Novi Mustika; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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In a company, the personnel departmenthas an identic correlation to the human resources in order to achieve the objectives and success of the company. The activity of the personnel department is meant to manage the human resources which include recruitment, selection, position, appreciation, training, and termination ofthe employment relationship. The operational audit in assessing the performance of the employeesin the personnel department can give appropriate recomendation to increase the work quality in the future. The purposes of this research i.e.: (1) to understand the implementation of operational audit in assessing the effectivenes of the performance of the employees in personnel department and (2) to find out and to analyze some factors which have caused the effectiveness and the efficiency of the performance of the employees. The data analysis technique has been done by using descriptive analysis and qualitative analysis approachby collecting the related data with the operational audit in personnel department at PT Multinas Indonesia. The result of this research shows that there are problems in the personnel department at PT Multinas Indonesia i.e. there areworkers who are oftenenteringor quitting, in the final test not only the personnel department which has theauthority to pass the personnel but the division manageral so has the authority and there is no particular employee to run the ability test. But, in general,the activity in the personnel department of PT Multinas Indonesia has been running effectively, efficiently and has met the standards that has been determined by the companyi.e. Company StandardOperational.Keywords:Operational Audit, Personnel, Effectiveness and Efficient.
PENGUKURAN KINERJA KARYAWAN BERDASARKAN LAYANAN KESEHATAN PADA PUSAT KESEHATAN MASYARAKAT MEDOKAN AYU Putri, Dinda Pradina Berliana; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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The purpose of the research which has been done on Medokan Ayu Public Health Clinic Surabaya is to find outhow the public assessment to the medical care services which has been performed by the employees of PublicHealth Clinic and to find out how the services which have been provided by the employees of Public HealthClinic to the community who have become the customers of Medokan Ayu Public Health Clinic Surabaya. Thetechnique has been carried out in analyzing the performance of the employees the Public Health Clinic by usingCommunity Satisfaction Index (CSI). The result of the survey which has been conducted at Medokan AyuPublic Health Clinic Surabaya about how the employee performance in providing medical services which hasbeen conducted to the community each of the survey has indicator, i.e.: (1) service procedures, (2) terms ofservice, (3) service personnel clarity, (4) service personnel disciplinary, (5) service personnel responsibility, (6)service personnel ability, (7) service duration, (8) service equality, (9) service personnel courtesy, (10) servicecharge reasonableness, (11) service charge suitability, (12) service precision execution, (13) environmentalcomfort, (14) security level are in excellent position with overall average index is 3.27 and it shows thecommunity satisfaction index after it has been converted is 81.73 which means that overall the services whichhave been provided by Medokan Ayu Public Health Clinic Surabaya gain excellent mark.Keywords: Performance measurement, community satisfaction index, medical services
PENGARUH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Aprilia, Renita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis study aims to examine empirically the effect of adoption of IFRS, Quality Auditor, Company Size andSolvency against Timeliness Submission of Financial Reports on Consumer Goods company in the year 2012 to2015. This type of research is quantitative. The population in the study are all Consumer Goods company listedon the Indonesia Stock Exchange and give a financial report for the period 2012-2015 of the 36 companies, with asampling technique used jenuh sampling. Data were analyzed using multiple linear regression. Based on theresults of hypothesis testing can be concluded that variable; 1) Application of IFRS significant effect onTimeliness of submission of Financial Statements on Consumer Goods company in the year 2012 to 2015.Companies that have implemented IFRS disclosures are required to perform extensive, 2) Quality Auditorsignificantly influence the accuracy of time Submission of Financial Reports on Consumer Goods company inthe year 2012 to 2015. KAP large (affiliated with the International KAP) has isentif more powerful and havemore human resources to complete the audit work a lot faster to maintain its reputation them.3) company sizesignificantly influence the companys submission of Financial Statements Consumer Goods in 2012 -2015, Thelarger the company, the better the control system owned 4) Solvency significantly influence the accuracy of timeSubmission of Financial Reports on Consumer Goods company in the year 2012 to 2015. The high amount ofdebt the company will lead the audit process is relatively long due to the increase for auditor in the processaudting.Words key: IFRS, Quality Auditor, Company Size, Solvency, Timeliness of submission of Financial Statements
PENERAPAN AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA UNTUK MENILAI KINERJA PADA PDAM Ningtyas, Marina Ayu; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Penelitian ini bertujuan untuk mengetahui program dan aktivitas fungsi SDM pada PDAMSurabaya, untuk menilai kinerja program dan aktivitas fungsi SDMpada PDAMSurabaya.Memberikan saran dan rekomendasi atas berbagai kelemahan yang ditemukan pada PDAMSurabaya.Sehingga bisa menjadi acuan untuk dilakukan perbaikan didalamnya.Penelitian ini merupakanpenelitian deskriptif. Subjek penelitian adalah PDAMSurabaya. Objek penelitian adalah fungsiSDMuntuk menilai kinerja pada PDAM Surabaya. Teknik pengumpulan data yang dilakukan adalahwawancara, dan observasi. Teknik analisis penelitian ini menggunakan analisis kualitatif. Dalamproses penelitian, ditemukan beberapa kendala yang dihadapi, diantaranya adalah: 1. Belum adanyadepartemen yang menilai kinerja SDMpada PDAMSurabaya, 2. Belum adanya audit SDMdi PDAMSurabaya, 3. Target dan realisasi kinerja SDM dilakukan oleh KPI. Hasil penelitian ini menunjukanbahwa penerapan audit manajemen fungsi SDMmasih belum efektif. Belum efektifnya SDMinidikarenakan oleh pelaksanaan dari sistem, proses, dan evaluasi dalam kinerjanya kurang memadahiuntuk mengatasi hal-hal yang terjadi. Sebaiknya PDAMSurabaya membuat prosedur yang mengaturpenerapan audit manajemen fungsi SDM. Prosedur yang dapat dilakukan oleh perusahaan tersebutyaitu diadakannya suatu penilaian kinerja karyawan dengan memperhatikan beberapa komponenseperti: 1. Perencanaan dan pengembangan karir harus terintegrasi dengan perencanaan SDM, 2.Perencanaan dan pengembangan karir harus diikuti dengan evaluasi yang memadai, 3. Kebutuhankaryawan terpenuhi dari perusahaan tersebut.Kata Kunci : Audit, Manajemen, SDM, Kinerja.
PENERAPAN AUDIT MANAJEMEN UNTUK MENILAI KINERJA KARYAWAN BAGIAN PEMASARAN Hudaifi, Hudaifi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purposes of this research are (1) to find out the implementation of management audit in order to examine theemployees’ performance specifically in the marketing department, and (2) to analyze some factors that canincrease the marketing performance. The scope of this research is the staffs on PT. Sinar Mas Trasindo Surabayaparticularly on the human resources management department (MSDM). The data analysis technique has beencarried out by performing observation, interview, and documentation which is related to the management auditto assess the human resources performance on PT. Sinar Mas Trasindo Surabaya. The result of the researchshows that the problem which has been encountered by PT. Sinar Mas Trasindo Surabaya is the performance ofthe Human Resources Management department which is less maximal in the recruitment process since theHuman Resources Management department cannot meet the target which has been determined by the company.The Human Resources Management department cannot use the recruitment cost efficiently so the target cannotbe fulfilled yet. Moreover, there is no career promotion if the employees cannot reach the target, so that theemployees are not encouraged to reach their target. In associated with the audit management which is meant toassess the performance of the employees of marketing department, it has been expected that the management ofthe company can analyze and make some policies can lead to the improvement. So the audit management can beused to assess the performance of the employees of marketing department and the result of the assessment can beused as the control instrument of marketing department. So it can reach efficiency, effectiveness and economicalsince marketing is the most important key in reaching the realization target of the company.Keywords: Audit Management, Human Resources Management, Marketing, Recruitment.
PENERAPAN AUDIT OPERASIONAL DALAM MENILAI EFEKTIVITAS DAN EFISIENSI FUNGSI PEMASARAN Liestyoningrum, Hildha; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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In hospitality business, marketing function has important role in achieving company objectives in orderto maximize the profit. Operational audit on marketing function is an instrument to test and to assess theobjectives and marketing policies and to give the right recommendation in order to improve and to guide thehospitality party in the future. The purposes of this research are (1) to comprehend the implementation ofoperational audit of marketing function in order to improve the effectiveness and the efficiency of marketingfunction and (2) to analyze some factors which have caused the effectiveness and the efficiency of marketingfunction. The descriptive method has been employed as the data analysis technique. The qualitative analysisapproach has been applied by collecting the data which is relevant to operational audit of marketing function atHotel Istana Permata Ngagel Surabaya. The result of the research shows that the marketing department of HotelIstana Permata Ngagel Surabaya has encountered some problems i.e.: the budget of marketing cost which hasbeen determined by the company in 2013-2015 cannot be maximized due to the marketing cost which cannot berealized so it is not effective yet, the marketing cost increases every year. In 2013, the marketing cost target wasRp8,450,000. In 2014, the marketing cost target rose up to Rp10,550,000. In 2015, the marketing cost targetrose up to 12,800,000. Therefore, it is not efficient and started from 2013 to 2015 periods the sale target was notachieved so it has made the decline of corporate profit.Keywords: Operational Audit, Marketing, Effectiveness, Efficiency
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA PEMERINTAH Basni, Umar; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is meant to find out how the preparation of budget and what sort of barriers that are encounteredby the Surabaya city government in the preparation of budget. This research is qualitative research approach.The analysisis the local financial performance analysis which is carried out by there venue variance analysis, thedegree of the decentralization, the local financial dependency ratios, analysis of variance expenditure, theexpenditure efficiency ratio, and financing analysis. In this research, the significant barriers in all existingemployment programs at the Revenue Offices of Surabaya city have not been found yet. Based on the result ofthe calculation and the analysis of the local financial performance, it can be concluded that the difference inbudget revenue has negative balance, it indicates that revenue performance is quite well although it cannot earnincome which is compatible with the budgeted amount. The regional financial dependency ratio indicates that theSurabaya city government in carrying out its activities does not rely on the central government/province. Theanalysis of variance shows that difference of expenditure budget has negative balance which indicates that thereis an efficiency or budget savings. The financing analysis shows that the SILPA has negative balances theSurabaya city government is appropriate in preparing budget plan or in other words the realization of SILPAdoes not exceed from what that has already been set in the budget.Keywords : Local government budget, financial performance, effectiveness, efficiency
Co-Authors Adha Rahmadi, Adha Agus Wahyudi Anawati, Lusi Anita Fitriani Ardiana, Tri Tika Bambang Suryono, Bambang Basni, Umar Burhan Bachrudin, Burhan Candrasari, Anita Chotamah, Nurul Cindi Claudya Kumalayanti, Cindi Claudya Desi Sulistyowati, Desi Fathin Hanifati, Fathin Fidiana, Fidiana Hildha Liestyoningrum, Hildha Hudaifi, Hudaifi Ima Purnamasari, Ima Irawati, Dini Kusumaningrum, Ryzka Yunisa Lasso, Ananta Budi Mardiyah Anugraini, Mardiyah Ningtyas, Marina Ayu Novi Mustika Sari, Novi Mustika Oktavia, Rizki Nanda Pradita, Hendik Prasetia, Muhammad Yuga Prima, Honestya Citranan Putri, Dinda Pradina Berliana Renita Aprilia, Renita Retnani, Endang Dwi Ririn Masitoh Wati, Ririn Masitoh Rizky, Chandra Meithania Rudi Prasetyo Thea Anggun Rachmaningtyas, Thea Anggun Trisnawati, Santi Dwi Wardani, Fannisya Surya Yohana Dini Sunyatama, Yohana Dini Yuhanda, Rachmansyah Harjuna Zainiah, Miftakhur Rizqi