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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Ekonomi Kreatif Indonesia Journal of Management Research and Studies
Gunarianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PT SRIWIJAYA 87 Sari, Putri Fadilah; Gunarianto; Nurhayati, Indah Dewi
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 4 (2023): November
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i4.17

Abstract

ABSTRAK Penggajian karyawan merupakan salah satu aspek penting dalam perusahaan sehingga tidak boleh terjadi komplain yang mengakibatkan menurunnya kualitas kerja karyawan tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi penggajian yang ada pada PT. Sriwijaya 87 dan juga untuk menganalisa sistem informasi akuntansi penggajian dalam upaya efektivitas pengendalian internal. Jenis penelitian yang dilakukan ini menggunakan deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik obeservasi, wawancara, dokumentasi, alat-alat penunjang dan arsip  atau data sekunder. Hasil penelitian yang sudah dilakukan menunjukkan bahwa penerapan sistem informasi akuntansi penggajian belum cukup baik dalam mendukung pengendalian internal perusahaan. Berdasarkan pembahasan  menemukan bukti adanya kecurangan karyawan melakukan absen tetapi tidak berada di tempat kerja, sistem prosedur operasional yang ditetapkan perusahaan seperti pemotongan gaji karyawan apabila terlambat 30 menit belum dilaksanakan oleh bagian keuangan, prosedur penggajian juga tidak sesuai dengan sistem prosedur operasional perusahaan. ABSTRAct Employee payroll is one of the important aspects of the company so that complaints should not occur which result in a decrease in the quality of the employee's work. This study aims to determine how the payroll accounting information system exists at PT Sriwijaya 87 and also to analyze the payroll accounting information system in an effort to improve the effectiveness of internal control. This type of research used descriptive qualitative. Data collection techniques in this study use observation techniques, interviews, documentation, supporting tools and archives or secondary data. The results of the research that has been done show that the implementation of the payroll accounting information system is not good enough to support the company's internal control. Based on the discussion found evidence of fraudulent employees doing absent but not at work, the operational procedure system set by the company such as deducting employee salaries if 30 minutes late has not been implemented by the finance department, payroll procedures are also not in accordance with the company's operational procedure system.
Analysis of the Effect of Work Flexibility and Work Stress on Remote Worker Performance Mediated by Work Motivation Rizky Aditya Dwi Prakoso Pudjiharto; Gunarianto
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

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Abstract

The aim of the research is to obtain empirical evidence regarding the influence of work flexibility, work stress and work motivation on the performance of Remote Worker employees in XX Malang City. Also to obtain empirical evidence regarding the influence of work flexibility and work stress mediated by work motivation on the performance of Remote Worker employees in XX Malang City. And finally, this research also aims to obtain empirical evidence regarding the influence of work flexibility and work stress on the work motivation of Remote Worker employees in XX Malang City. The population in this study were Remote Workers totaling 80 people in XX Malang City. Because this is a census research, the number of samples taken is as large as the existing population, namely 80 Remote Worker employees in XX Malang City. The data analysis method uses descriptive statistics and verification analysis using a variance-based Structural Equation Model or called Partial Least Square (PLS), which consists of validity tests, reliability tests and hypothesis testing techniques. The research results show that work flexibility, work stress and work motivation have a significant and positive effect on employee performance in XX Malang City. Work flexibility and work stress have a significant effect on performance which is mediated by full work motivation (full mediation). Work flexibility and work stress have a significant effect on work motivation.
Profitabilitas dan Risiko Bank: Perspektif Mediasi Capital Adequacy Ratio pada Industri Perbankan Indonesia Sulistiyana, Eka; Gunarianto; Survial
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study aims to analyze the effect of funding decisions on bank profitability, with the Capital Adequacy Ratio (CAR) as a moderating variable. The object of the study is conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The independent variables analyzed include company size (SIZE), non-performing loans (NPL), operational efficiency (BOPO), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with Return on Assets (ROA) as the dependent variable. The research method uses a quantitative associative-causal approach, with multiple linear regression analysis techniques and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously, the variables SIZE, NPL, BOPO, LDR, and NIM have a significant effect on ROA. Partially, NPL and BOPO have a significant negative effect on ROA, while NIM has a significant positive effect. SIZE and LDR have no significant effect on ROA. The CAR variable was shown to moderate the effects of SIZE, BOPO, and NIM on ROA, but was ineffective in significantly moderating the effects of LDR and NPL. This finding underscores the importance of managing funding structure and capital adequacy in improving banking profitability. This research contributes to policymakers and bank management in formulating financial strategies oriented towards efficiency and business sustainability
Co-Authors INDAH DEWI NURHAYATI Rizky Aditya Dwi Prakoso Pudjiharto Sari, Putri Fadilah Sulistiyana, Eka Survial