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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha The International Journal of Accounting and Business Society Monex: Journal of Accounting Research JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Ilmu dan Riset Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Retnani, Endang Dwi
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENERAPAN ANALISIS SWOT DALAM PERUMUSAN STRATEGI BERSAING PADA EDDY JAYA PHOTO Rahayu, Dewi Tri; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out and to conduct the SWOT analysis as the fundamental of the strategypreparation in order to create the competitive advantage in Eddy Jaya Photo. The research is conducted by usingqualitative methods which consists of internal and external factors identification. Internal factors consist of goodreputation, product and service quality, experienced and professional employees, customer trust, incentive givento the employees, the inappropriate facilities, the promotion strategy which is not widely yet, the lack of HR, thecompany location, and the service of video editing is from the outside of the company. External factors consistof complete offering product, PAPVOS organization, good corporation with organized event, there are new andyoung photographers, the competition among competitors, the changes of customer taste, and credibility. Theresult of this research shows that the company uses the SO strategy and differentiation strategy as the competestrategy. Based on the result of the research it can be concluded that by conducting the SWOT, the process ofstrategy preparation it can create the competitive advantage from the company.Keywords: SWOT Analysis, Strategy, Competitive Advantage.
ANALISIS PERBANDINGAN MODEL PREDIKSI FINANCIAL DISTRESS PADA SUB SEKTOR PERKEBUNAN Fanny, Triesie Avrilia; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out whether there is prediction model difference of Altman, Springate, and Zmijewskiin predicting the condition of financial distress on plantation companies in 2012-2014 periods. And to find outwhich model is the most accurate in predicting the condition of financial distress of plantation companies in 2012-2014 periods. The samples collection has been carrie out by using purposive sampling technique. The independentvariables in this research is Altman, Springate, and Zmijewski model whereas the dependent variable dependent inthis research is financial distress. The data analysis has been carried out by using one way ANOVA difference testand accuracy level. Based on the result of the research it can be concluded that the existence of the prediction modeldifference of Altman, Springate, and Zmijewski in predicting the condition of financial distress on plantationcompanies in 2012-2014 periods which are listed in Indonesia Stock Exchange. The result of the research has foundthat Zmijewski has accuracy level 82% whereas Altman model has accuracy level 55% and Springate has accuracylevel 45%. It shows that Zmijewski model is the most accurate model in predicting the condition of financial distresson plantation companies which are listed in Indonesia Stock ExchangeKeywords: Financial distress, altman, springate, zmijewski
PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS Retnani, Endang Dwi; Hidayati, Fitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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The examination is conducted to find out whether debt to equity ratio, return on equity, and price toearnings ratio have influence to the dividend payout ratio (DPR).The multiple linear regressions areused as the analysis technique. The hypothesis is tested by using t-test in order to find out theinfluence of each variable. The F test is conducted to test the model suitability which has been used.The examination has been conducted by using SPSS 20. The result of the t-test shows that debt toequity ratio (DER) does not have any influence with negative direction whereas return on equity andprice to earnings ratio have influence with positive direction. The F test shows that the model whichhas been used in the research is suitable (fit). It can be concluded that in t-test only ROE and PER hasinfluence to the dividend payout ratio whereas the financial performance which is used in model hasinfluence to the dividend payout ratio.Keywords: debt to equity ratio (DER), return on equity (ROE), price to earnings ratio (PER),dividend payout ratio.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM MENINGKATKAN KEPUASAN PELANGGAN Ulaika, Ega Rohma Nur; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The qualitative method has been applied in this research as the research method. The qualitative method which has been applied by the researcher is not to prove a hypothesis, yet it is to find out and to analyze the implementation of CSR on PT A.J. Central Asia Raya Surabaya.It has been found form the result of the research that the company has implemented the CSR in the form of blood donation, planting 1000 trees, scholarships, reward giving or souvenirs to employees and customers. The implementation of the CSR has an impact on the employees’ satisfaction in which it has made the employees feel comfortable in working so the employees become more loyal to the company. Meanwhile, the impact on the customer is the emergence of feeling cared, so they have become loyal customer. It can be proven by the increasing number of customer and the premium income by 11% in 2013.It is expected from the discussion above that the company can maintain the CSR program, add the CSR program with the new one, and can improve the service quality to its customer from the communication aspect.Keywords: corporate social responsibility, customer satisfaction, employee satisfaction, premium income
IMPLEMENTASI CRITICAL SUCCESS FACTORS UNTUK MENINGKATKAN KINERJA RS DARMO SURABAYA Setyowati, Mutiara Puji Lestari Hari; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to find out and to analyze the implementation of critical success factor as the competitive strategy in the effort of increasing the performance in Rumah Sakit Darmo Surabaya. This research has been done by using qualitative research method with case study approach. Based on the result of the analysis of critical success factors, the strengths, weaknesses, opportunities and threats of Rumah Sakit Darmo Surabaya have been identified by using SWOT analysis. Performance assessment is based on Balanced Scorecard which can be seen from financial perspective, customer perspective, internal business perspective, learning perspective and human resources. Meanwhile, to find out the service quality which has been provided by the company, it is measured by using Public Satisfaction Index (IKM) which is based on the Decree of State Minister for the Empowerment of State Apparatus No. 25/M.PAN/2/2004, in which there are 14 indicators in it. Based on the result of the analysis it can be concluded that by using the Critical Success Factors, strengths, weaknesses, opportunities and threats (SWOT) of the company can be found. Keywords: Critical Success Factors, SWOT Analysis, Performance Measurement.
PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN PNS BERDASARKAN PP NO 30 TAHUN 2015 Widayanti, Wiwid; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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It has been found from the result of the research that the organization structure of the institution has metthe regulation standard of the Governorin which the tasks, authorities and responsibilities have been set but thecode of responsibility level has not been implemented yet. In accounting information the payroll of civilservanthas met the Standardof Government Regulation No. 30 of 2015 and the Standard of work guidelines andthe implementation of the tasks of the local government of East Java Province. In the Regional BudgetExpenditure has in accordance with the Standard of Regulation of Regional Budget Expenditure the salary ofcivil servant the 2016 fiscal year. The regional financial management has met the Regulation of Minister ofHome Affairs.The civil servant payroll report has been prepared based on the standard regulation of theGovernor of East Java and the accountability report of the realization of civil servant payroll has been preparedbased on the standard of Local Regulationssof the Supreme Consultative Council of Regional BudgetExpenditure.Keywords: system and procedures of civil servant payroll, regional budget, regional financial management
PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL Lukito, Mega Satrio; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to test the influence of budget participation and responsibility accounting to the managerial performance on the Dinas PU Pengairan Provinsi Jawa Timur. The quantitative method is used as the research method. The population is the employees who have authorities in preparing the budget on Dinas PU Pengairan Provinsi Jawa Timur and 36 people have been selected as samples. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by using multiple linear regressions. The result of the test shows that budget participation variable has positive and significant influence to the managerial performance. The responsibility accounting has positive and significant influence to the managerial performance. This condition is shown by the significance level of each variable is under α = 5%. When budget participation which has been done by the employees is getting high it will increase the managerial performance and the responsibility accounting has been implemented is getting better, it will improve the managerial performance.Keywords: Budget Participation, Responsibility Accounting, Managerial Performance.
COMPLIANCE AUDIT TERHADAP STANDAR OPERASIONAL PROSEDUR PENJUALAN MOBIL Adi, Purnomo Sutirto; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to conduct the operational audit in order to find out wheter the Standar Operating Procedure (SOP) of sales has been obeyed by the parties in accordance with the sale of of automobile unit on PT United Indo Surabaya (Nissan Authorized Dealer Jemursari). The qualitative method is used as the research method since the researcher does not prove the hypothesis but to carry out the operational audit. It has been found from the result of the research that the company has implemented the internal control on sales which is shown by the organizational structure, Standar Operating Procedure (SOP), and the healthy pratical on the field, and also competence employees. The Audit result of internal control of the company has found noncomlpliance, which is title transfer cost of Purchase Order and Bank Receipt In where there is no authorization from the authorities. The whole research about weakness, results, and recommendations have been disclosed and reported on the statement of management letter. One of the suggestions is by carrying out the internal control periodically.Keywords: The Statement of Management Letter.
ANALISIS KEY SUCCESS FACTORS SEBAGAI ALAT MEMPERTAHANKAN KEUNGGULAN BERSAING Kumala Sari, Henny Puspita; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out the identification and the analysis of Key Success Factor in achieving competitive benefit at clothing store Cosmic Surabaya branch. The method of the research has been done by using qualitative method. It is carried out by using descriptive analysis. The strengths factor include sale promotion, brand expansion and innovation, and from the existing strength by expanding outlets in some big cities in Indonesia and by making musical events, meet and greet skateboard community, longboard, and fingerboard. The weaknesses factor include characteristic of less variation products, delivery process depends on shipping company which has cooperated with the company. The opportunities factor which includes: (1) the innovation of the company with the presence of fashion development for the people who wear veils; (2) by making expansion of market segmentation, take the available market share, conduct cooperation with other companies; Threats factor which include the occurrence of new competitors in field of clothing store and price competition. companies can find out their weaknesses, strengths, opportunities and threats so companies can improve their competitive benefit and they can measure their performance. Therefore, companies need to maintain their relationship to the customers, their service quality, and conduct business diversification.Keywords: Critical Success Factors, SWOT Analysis, Competitive Benefits
ANALISIS CRITICAL SUCCESS FACTORS DALAM MENILAI KINERJA GUNA MENCAPAI KEUNGGULAN BERSAING Tawakal, Abdillah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research was to analyze the critical success factors with TOWS method as performance assessment in achieving competitive advantage. The research method has been carried out by using qualitative methods and descriptive analysis. Performance measurement using balance scorecard method on the customer perspective. Based on the result of the analysis and the discussion it indicates that the threatsto the institution are the demands of society, the lack of public awareness.The opportunities are strategic place, public demand for qualified Islamic education, the availability of boarding school learning programs, full day school and takhasus. The weaknessesare the lack of comprehension of new teachers to the indicator of vision, mission and the goals of the school and also the enhancementof the cost of the program. The strenghtsare the experience, the totality of educating children with a strong faith by using integral education, the ability in marketing and competent teachers in teaching students.Based on the results of this study concluded that by analyzing the critical success factors by the method of TOWS in the performance appraisal process can create competitive advantage for the institution strategy.Keywords : CSF, Customer Perspective, Competitive Advantage
Co-Authors Abdillah Tawakal, Abdillah Adriany Pratiwi Diaz, Adriany Pratiwi Agustin, Vedra Cornela Agustina, Liony Annisa Prily Bertha Shafira, Annisa Prily Bertha Chusnitah, Nur Maghfirotu Dandy Dwi Sulistiyanto, Dandy Dwi Devi Dewayanti Dewi Tri Rahayu, Dewi Tri Dini Widyawati Dini Widyawati Ega Rohma Nur Ulaika, Ega Rohma Nur Fidiana Fidiana Fidiana Fidiana, Fidiana Fidyaningrum, Alifiyah Firmansyah, Rachmad Fishal Rayyes, Fishal Henny Puspita Kumala Sari, Henny Puspita Hindah Mustika Hindryanto, Stefany Jamhari Jamhari Krisnayana Tio Andhieka, Krisnayana Tio Lestari Setyowati Lilis Ardini Mawarni, Zellinda Mega Satrio Lukito, Mega Satrio Melindawati, Melindawati Milcha Aurellia Octalia Mochamad Ludvi Pratama Mustika, Hindah Nanda, Desty Widya Nekat Wahyu Bagus Prakoso Nugrahayu, Erika Ributari Nur Handayani Prakoso, Nekat Wahyu Bagus Purnawiranti, Yuliana Purnomo Sutirto Adi, Purnomo Sutirto Ramadan, Mochammad Tanzyar Praja Rochdianingrum, Widhi Ariestianti Satiti, Lufiana Suraida, Azizah Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Triesie Avrilia Fanny, Triesie Avrilia ulfah setia iswara, ulfah setia Wibawa, Riza Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widyawati, Dini Wiwid Widayanti, Wiwid Yulana Tri Suryani, Yulana Tri Yundari, Yundari Yuwono, Rendy