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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Bulletin of Management and Business Journal of Educational Management Research Jurnal Ekonomi Kreatif Indonesia Journal of Management Research and Studies
Gunarianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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
Analisis Pengendalian Persediaan Bahan Baku Pada CV. Yan Utama Dita Alia Farah; Gunarianto; Khojanah Hasan
Bulletin of Management and Business Vol. 4 No. 1: Maret 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v4i1.258

Abstract

Abstract Control over the supply of raw materials is a must for every company that aims to avoid misuse in the form of fraud or waste, because in the business world problems often occur in carrying out production. The purpose of this study are as follows (1) to determine the raw material inventory control applied to CV. Yan Utama Corporation, (2) to determine the number of orders for CV raw material supplies. Yan Utama Corporation on economical order quantities. This research is a qualitative descriptive research, the location of this research is at CV. Main Yan Company Sidobakti street, Paregi Purwodadi Village. This research technique by way of observation, interviews, and documentation. Data analysis was carried out using a tabular approach and a formula approach. The result of this research is CV. Yan Utama controls the supply of pure chemical raw materials using the EOQ method. The number of orders for raw material inventory CV. Yan Utama on the EOQ is 2,936 kg of raw materials which can be ordered every time an order is placed. The frequency of purchasing raw materials in CV. Yan Utama when using the EOQ method which should or is more efficient is 7 times the purchase of raw materials in one period (1 year), while new orders are made by CV. Main Yan is 24 times a year. So that with this evaluation, the time to order raw materials can be more considered with an interval of every 51 days when ordering pure chemical raw materials. Keywords: Inventory Control, Inventory Orders, Raw Materials.
The Influence of Brand Ambassador, Tagline, and Outlet Location on Purchase Decisions: The Mediating Role of Brand Image Gunarianto; Rachmawati, Ike Kusdyah; Handoko , Yunus
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1851

Abstract

This study examines the influence of brand ambassador, tagline, and outlet location on purchase decisions, with brand image as a mediating variable, using Malang Strudel as a tourism-based retail case. A quantitative explanatory design was employed using purposive sampling of consumers who had purchased Malang Strudel within the last six months and had prior exposure to brand promotions. Data were collected through structured questionnaires across six outlet clusters and analyzed using PLS-SEM (SmartPLS 4). The results indicate that brand ambassador (β = 0.611), tagline (β = 0.396), and outlet location (β = 0.336) significantly influence brand image. Brand image strongly affects purchase decisions (β = 0.472) and serves as a key mediating mechanism, with the strongest indirect effect observed in the brand ambassador pathway (β = 0.289). While brand ambassador and tagline retain significant direct effects on purchase decisions, outlet location exhibits only a marginal direct influence. These findings underscore the central role of brand image as a perceptual bridge that transforms communication cues into consumer behavior. The study extends brand equity theory by demonstrating that brand image functions as the primary conversion mechanism between symbolic branding cues and purchase decisions in tourism-based retail contexts.
Profitability as a Moderator of GCG and CSR Effects on Company Value with Company Size Controls on IDX Dettha Restya Utami; Gunarianto; Ana Sopanah
Journal of Management Research and Studies Vol. 3 No. 2: July - December (2025)
Publisher : Optima Science

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Abstract

The purpose of this study is to test and explain the effect of good corporate governance and corporate social responsibility on company value with profitability as a moderating variable and company size as a control variable. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 26 companies. In this study, the sampling method used purposive sampling technique or based on certain criteria. Inferential analysis in this study used SmartPLS software version 4 which started from model measurement (outer model), model structure (inner model) and hypothesis testing (bootstrapping). The results of the study showed that there was a control variable, GCG had a significant effect on company value. However, when the control variable, namely company size, was included in the research model, GCG did not have a significant effect on company value. CSR did not have a significant effect on company value. Likewise, when the control variable was included in the research model, CSR also did not have a significant effect on company value. Thus, company size does not affect the effect of CSR on company value. Before the control variable, profitability had a significant effect on company value. Likewise, when the control variable is included in the research model, profitability also has a significant effect on company value. Profitability is able to play a role in moderating all the effects of GCG on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a weakening nature. Profitability is able to play a role in moderating all the effects of CSR on company value. The moderating effect of profitability on the effect of GCG on company value has a large effect with a strengthening nature. company size acts as a control variable for the effect of good corporate governance and social responsibility on company value.
Co-Authors Ana Sopanah, Ana Dettha Restya Utami Dita Alia Farah Handoko , Yunus Ike Kusdyah Rachmawati INDAH DEWI NURHAYATI Khojanah Hasan Rizky Aditya Dwi Prakoso Pudjiharto Sari, Putri Fadilah Sulistiyana, Eka Survial