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Going concern audit opinion: an empirical study Ardiani Ika Sulistyawati Ardiani Ika Sulistyawati; Yuliyanti Yuliyanti; Dian Triyani; Rr Lulus Prapti Nugroho Setiasih Surjanti
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1530

Abstract

This studies is motivated by means of the existence of problems in the shape of gap phenomena within the form of discrepancies inside the outcomes of the evaluation regarding the path of the connection among the independent variables of the observe which encompass the preceding 12 months's audit opinion, company length, liquidity, profitability, and solvency with the dependent variable going problem audit opinion in manufacturing organizations listed on the Stock Exchange Indonesian Securities in 2016- 2020. This examine targets to observe the impact of the preceding year's audit opinion, enterprise size, liquidity, profitability, and solvency on going difficulty audit opinion in manufacturing groups listed on the Indonesia Stock Exchange. The studies was conducted with a quantitative research approach. This form of studies is descriptive research. The population in this research is one hundred sixty businesses and the full pattern is 32 manufacturing businesses listed on the Indonesia Stock Exchange 2016-2020. The variables associated with this studies are the preceding 12 months's audit opinion, company length, liquidity, profitability, and solvency and going difficulty audit opinion in production groups. Data analysis technique the usage of logistic regression. The outcomes showed that there has been a significant effect on the preceding year's audit opinion, profitability, and solvency variables on going issue audit opinion in production agencies, whilst the enterprise size and liquidity variables had no significant effect on going subject audit opinion in manufacturing companies listed at the Stock Exchange. Indonesia.
OPINI AUDIT GOING CONCERN: SUATU KAJIAN EMPIRIS Ardiani Ika Sulistyawati; Yulianti; Dian Triyani; Rr. Lulus Prapti Nugroho Setiasih Surjanti
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research is motivated by the existence of problems in the form of gap phenomena in the form of discrepancies in the results of the analysis regarding the direction of the relationship between the independent variables of the study which include the previous year's audit opinion, company size, liquidity, profitability, and solvency with the dependent variable going concern audit opinion in manufacturing companies listed on the Stock Exchange Indonesian Securities in 2016- 2020. This study aims to examine the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted with a quantitative research approach. This type of research is descriptive research. The population in this research is 160 companies and the total sample is 32 manufacturing companies listed on the Indonesia Stock Exchange 2016-2020. The variables related to this research are the previous year's audit opinion, company size, liquidity, profitability, and solvency and going concern audit opinion in manufacturing companies. Data analysis technique using logistic regression. The results showed that there was a significant effect on the previous year's audit opinion, profitability, and solvency variables on going concern audit opinion in manufacturing companies, while the company size and liquidity variables had no significant effect on going concern audit opinion in manufacturing companies listed on the Stock Exchange. Indonesia.
Literasi Pengelolaan Keuangan Pada Takmir Masjid As-Salam Mugassari Kecamatan Semarang Selatan Kota Semarang C. Tri Widiastuti; Rr. Lulus Prapti NSS; Nuria Universari
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 8 (2023): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i8.387

Abstract

Masjid merupakan sebuah organisasi nirlaba keagamaan. Sebagai tempat ibadah dan aktivitas individu membutuhkan pengetahuan keuangan untuk membuat sistem pelaporan keuangan yang efektif karena masjid menerima keuangan dari berbagai sumber, termasuk zakat, infak, sedekah, dan bantuan lainnya. Fokus kegiatan PkM (Pengabdian Kepada Masyarakat) yakni memberikan literasi pengelolaan keuangan masjid, membuat pembukuan keuangan dengan excel dan melakukan pendampingan. Kegiatan PkM dilakukan di Masjid As-Salam Mugassari Kecamatan Semarang Selatan kota Semarang diikuti oleh 16 takmir masjid. Metode Kegiatan PkM diawali dengan prasurvey untuk mengetahui permasalahan yang dihadapi oleh takmir masjid, sosialisasi yakni menginformasikan kepada takmir masjid terkait solusi yang akan diberikan untuk menyelesaikan permasalahan yang dihadapi. Sebelum kegiatan PkM ini dilakukan evaluasi awal (Pree-test) untuk mengetahui pengetahuan yang dimiliki takmir terkait dengan pengelolaan keuangan masjid. Pree-test dilakukan dengan mewawancari takmir masjid dengan topik pengelolaan keuangan masjid. Pemberian literasi pengelolaan keuangan, pelatihan pembukuan keuangan menggunakan excel, pendampingan kemudian juga dilakukan evaluasi akhir (post-test) untuk mengetahui tingkat pemahaman takmir masjid pada pengetahuan keuangan yang diberikan. Hasil kegiatan PkM ini takmir masjid mempunyai pengetahuan yang lebih baik tentang pengelolaan keuangan masjid, mampu membuat laporan keuangan dengan tertib dan teratur dengan menggunakan excel sehingga laporan yang dihasilkan dapat transparan dan akuntabel serta menambah kepercayaan masyarakat pada masjid.
PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA, DAN STRES KERJA TERHADAP KINERJA KARYAWAN Adhi Widyakto; Nanda Nurrohmah; dian triyani; Rr Lulus Prapti NSS
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11281

Abstract

The source of human labor in an industry is a driving factor based on the number of activities that must be carried out, which explains that without labor an industrial activity cannot run well and according to the goals that have been made. Human resources are also the main key in the process of industrial activities and crucial in achieving the continuity of industrial activities. PT Artha Kayu Indonesia is one industry that struggles with low employee performance. Based on the attendance rate data obtained from HRD, Artha Kayu Indonesia showed a significant decrease in fluctuations. So the author needs to do research on what efforts are made to improve employee performance at Artha Kayu Indonesia so that employees come more often with a predetermined time. The purpose of this study is to determine the effect of Work Discipline, Work Environment and Work Stress on employee performance at Artha Kayu Indonesia. The population in this study is employees of Artha Kayu Indonesia. Based on the sample criteria set, a sample was obtained in this study as many as 100 respondents. The analytical methods used in this study are instrument tests (validity tests and reliability tests), classical assumption tests include (normality tests, heterokedasticity tests, multicollinearity tests), multiple linear regression tests, partial tests (t tests), F test model accuracy, coefficient of determination (R2) tests used to analyze primary data in this study conducted with the help of SPSS version 25. Based on the results of the study shows that there is an influence of work discipline, Work Environment on employee performance, while work stress has no influence on employee performance at Artha Kayu Indonesia. The more positive work discipline, the more employees will comply with the regulations in the Company and will improve employee performance, vice versa if there are many positive Work Environments in the employee work environment, employee performance will increase as a result, also meet predetermined targets. The lower the employee's work stress rate, the higher the employee's performance results.
Analysis of Determinants of MSMEs Performance Rr. Lulus Prapti Nugroho Setiasih Surjanti; Edy Mulyantomo; Dian Triyani
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5060

Abstract

Various business sectors carried out by MSMEs actors continue to experience growth and development. This fact confirms that MSMEs has promising potential for expansion and provides good opportunities for business actors. The same goes for MSMEsactors in Bendungan Village, Gajahmungkur Sub-district, Semarang. They must consistently improve their performance to continue to provide positive contributions to the local population. Social capital and financial capital need attention, besides continuously honing the human resource capabilities of MSMEs actors. Based on the above, research conducted on 103 UMKM actors in Mranggen District, Demak Regency, successfully proves that (1) partially, social capital and financial capital have a significant positive effect on MSMEs performance, and (2) human resource competence proves to strengthen the influence of social capital and financial capital on MSMEs performance. The resulting coefficient of determination is 30.3%.
Peningkatan Kemampuan Pembukuan Sederhana Bagi WPOP Pedagang Eceran Kriteria Usaha Mikro Kota Semarang Nuria Universari; Lulus Prapti, N.S.S; Rosyati; Totok Wibisono
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 08 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The focus of this PkM activity is more focused on the problem of not implementing financial bookkeeping practices for Retail Traders as Individual Taxpayers with Micro Business Criteria in Semarang City. The solution offered in PkM activities is to provide simple financial bookkeeping training. The target of service activities is awareness of PkM partners about the importance of doing simple bookkeeping and increasing knowledge and understanding of simple financial bookkeeping. The method of activity is training by providing simple financial bookkeeping materials. After that, an evaluation was held by giving a pretest and posttest to find out the differences in participants' understanding of simple financial bookkeeping before and after the training, as well as giving a questionnaire to determine the participant's assessment of the implementation of Community Service. Through this PkM activity, simple bookkeeping training participants are increasingly aware of the importance of simple bookkeeping. In addition, they know and understand more about simple financial bookkeeping that should be carried out by taxpayers.
Improving MSME perfomance through competences and entrepreneurial characteristics Rr. Lulus Prapti Nugroho Setiasih Surjanti; Edy Mulyantomo; Dian Triyani; Emaya Kurniawati
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3285

Abstract

Purpose: This study aims to analyze the influence of human resource competence, management competence, and entrepreneurial competence on the performance of Micro, Small and Medium Enterprises (MSMEs), moderated by entrepreneurial characteristics. Methodology: The research was conducted on 95 MSME actors from the "Cethik Geni" group in Semarang. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). Results: This study examines the influence of human resource, management, and entrepreneurial competencies on MSME performance, as well as the moderating role of entrepreneurial characteristics, within the Gerai Kopini (Cethik Geni) MSME Group in Semarang City. The findings indicate that all three competencies positively and significantly enhance MSME performance. Entrepreneurial characteristics strengthen the effect of management competency on performance but do not moderate the influence of human resource and entrepreneurial competencies. Conclusions: This study concludes that strengthening human resource, management, and entrepreneurial competencies is essential for improving MSME performance. Entrepreneurial characteristics play a supportive role by enhancing the effectiveness of management competency, although they do not function as a moderating factor for all competency performance relationships. Limitations: This study is limited to the Cethik Geni MSME Group in Semarang, restricting generalizability. The moderating role of entrepreneurial characteristics was inconsistent, and unexamined contextual and qualitative factors such as leadership, motivation, and teamwork may affect the results. Contribution: Future research is recommended to expand the scope of respondents to various MSME sectors and regions to increase the generalizability of the findings. Furthermore, the research model must include contextual variables such as organizational culture, business environment, and leadership style as moderators or mediators.
Analysis of Determinants of MSMEs Performance Rr. Lulus Prapti Nugroho Setiasih Surjanti; Edy Mulyantomo; Dian Triyani
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5060

Abstract

Various business sectors carried out by MSMEs actors continue to experience growth and development. This fact confirms that MSMEs has promising potential for expansion and provides good opportunities for business actors. The same goes for MSMEsactors in Bendungan Village, Gajahmungkur Sub-district, Semarang. They must consistently improve their performance to continue to provide positive contributions to the local population. Social capital and financial capital need attention, besides continuously honing the human resource capabilities of MSMEs actors. Based on the above, research conducted on 103 UMKM actors in Mranggen District, Demak Regency, successfully proves that (1) partially, social capital and financial capital have a significant positive effect on MSMEs performance, and (2) human resource competence proves to strengthen the influence of social capital and financial capital on MSMEs performance. The resulting coefficient of determination is 30.3%.
Analysis On Factors Influencing Career Womens Fear Of Success And Its Effect On Work Performance (A Study In Semarang City) Dian Triyani; Rr. Lulus Prapti N.S. Surjanti
Economics and Business Solutions Journal Vol. 1 No. 1 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.741 KB) | DOI: 10.26623/ebsj.v1i1.650

Abstract

Fear of success occurs when a person receives a distraction in the form of fear of his own ability to complete or attempt to complete a challenging task or job. This study aims to conduct an empirical test and analyze the effect of social support, career development and work competition situation against fear of success, and its effect on work performance. The total number of samples in the study is 96 respondents, with a specific characteristic of married women working in banking.The study employs SPSS for analysis technique. The results show that social support affects negatively fear of success, thus the higher the social support, the less the fear of success. On the other hand, factors of career development and work competition situation affect positively fear of success. Thus, the higher career development and job competition, the greater the fear of success. Further, fear of success factor affects positively on the career performance of career women. A person who has fear of successful career, in which she attributes the success internally, then she is at her high performance.
Motor Vehicle Tax Compliance Levels: An Empirical Study And The Determining Factors Lulus Prapti N. S. Surjanti; Dwi Widi Pratito Sri Nugroho; Ardiani Ika Sulistyawati
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.324 KB) | DOI: 10.26623/ebsj.v2i2.1178

Abstract

Tax is the biggest income for the state and one of taxes which imposed on taxpayers is motor vehicle tax. Normatively, for all citizens who have fulfilled the requirements as taxpayers and have motor vehicles, they should not forget to pay the tax. But in reality, there are still many taxpayers who have not complied and fulfilled their tax obligations. The aim of this study is to analyze the effect of the application of administrative penalty, awareness of taxpayers, interest rates on tax penalties, and tax payment procedure on the level of taxpayer compliance. We used accidental sampling method on motor vehicles tax payer to determine the sample. There are 144 taxpayer respondents who are willing to participate and whose data can be processed. Multi linear regression was used to test the hypothesis. The findings of this study indicate that the interest rates on tax penalties have the greatest influence on motor vehicle taxpayer compliance. While the awareness factor of taxpayers actually has the smallest influence on taxpayer compliance.