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KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi

kolegial
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Published by STIE Dwi Sakti Baturaja

ISSN : 20885644 EISSN : 2614008X DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

KOLEGIAL is a national scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The scope of this journal are economics, management, business, and accounting. This journal is published twice a year in June and December.

Arjuna Subject : -

Articles 8 Documents

Search results for , issue "Vol 6 No 2 (2018): Juli - Desember" : 8 Documents clear

PENGARUH FASILITAS BERMAIN ANAK SEBAGAI STRATEGI PELAYANAN BAGI KEPUASAN KONSUMEN Novy Anggraini; Rusmala Dewi
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

To attract consumers and keep them in order to survive and continue to grow, PT Thamrin Brothers Branch Baturaja 2 presents a playground for children in their workshop. The purpose of this study is to see how big the influence placement of children playground in improving consumer satisfaction so that service to the consumer is fulfilled. The research method used is descriptive research method with data source come from primary data and secondary data. Primary data obtained from questionnaires filled with respondents. Data analysis techniques used are simple linear regression analysis, simple linear correlation analysis, a coefficient of determination, and hypothesis testing. The result of the analysis shows that there is strong influence between the variable of children playground with the variable of consumer satisfaction. This means that if the playground of children increases then the satisfaction of consumers will also experience an increase. Thus, the decision to placement children playground as a service strategy to consumers of workshops conducted by PT Thamrin Brothers Branch Baturaja 2 is appropriate because it affects the increase in sales and consumer confidence so that consumers feel satisfied and feel the company is able to meet their needs when consumers visit company workshop.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN USAHA TOKO PERHIASAN MAS MASDOEKI GRINGGING KEDIRI Yesy Kusumawati
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

This study aims to analyze the application of business success at Mas Masdoeki Gringging Kediri Jewelry Shop. Ananalysis of business success variables consists of 4 variables, namely marketing factors, production factors, organizational and management factors, and financial factors for informants from Masdoeki Gringging Kediri Jewelery Shop with informants from the shop customers. Informants in this study were shop owners, employees who numbered 2 employees and customers totaling 6 people. From the results of the analysis of variables that lack the completeness include organizational and management factor variables and financial factor variables. Where organizational and management factor variables lack conformity are located in the indicators of personal interest in the Masdoeki Gringging Kediri jewelry store and financial variables that lack conformity are located in the business potential feasibility indicator at the Masdoeki Gringging jewelry store Kediri which lacks conformity lies in the indicator of understanding in customer needs. While the marketing and production factor variables get the appropriate answers.

PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA INSTANSI INSPEKTORAT ACEH Zulkifli Umar; Cut Fittika Syawalina; Khairunnisa Khairunnisa
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.023 KB)

This research was conducted to determine the effect of accountability and transparency on the performance of the Aceh Inspectorate agencies. The object of this research is transparency, accountability and agency performance. The number of samples in this study were 42 respondents. Data collected using questionnaires with units of Likert scale units. The analytical equipment used in analyzing the data is multiple linear regression. Simultaneous results show that accountability and transparency jointly influence the performance of the Aceh Inspectorate Office, accountability partially influences the performance of the Aceh Inspectorate Office agencies with a regression coefficient of 0.155 and transparency has a partial effect on the performance of agency auditors in the Aceh Inspectorate Office with a regression coefficient of 0.137. The results of this study imply that the accountability and transparency possessed by auditors will have a real influence in improving agency performance for auditors of the Aceh Inspectorate Office.

PENGARUH SERVICE QUALITY DAN CUSTOMER TRUST TERHADAP CUSTOMER SATISFACTION SERTA DAMPAKNYA PADA CUSTOMER LOYALTY PERBANKAN SYARIAH Zahriatul â€˜Aini
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Tujuan penelitian ini adalah untuk mengetahui: (1) tentang service quality,customertrust,customer satisfactiondancustomer loyaltypada Bank Syariah di Kota Banda Aceh (2) pengaruh service quality terhadap customer satisfaction, (3) pengaruh customertrust terhadap customer satisfaction (4) pengaruh service quality terhadap customer loyalty(5) pengaruh customertrust terhadap customer loyalty, (6) pengaruh customer satisfactionterhadap customer loyaltydan (7) terdapat pengaruh tidak langsung service quality dan customertrust terhadap customer loyaltymelaluicustomer satisfactionnasabah pada Bank Syariah di Kota Banda Aceh. Penelitian ini dilakukan pada Bank Syariah di Kota Banda Aceh. Adapun yang menjadi objek penelitian ini adalah service quality dan customer trust,customer satisfactiondancustomerloyaltyBank Syariah di Kota Banda Aceh.Hasil penelitian menunjukkan bahwa service quality, custumer trust, customer satisfaction dan customer loyalty pada Bank Syariah di Kota Banda Aceh sudah relatif baik, service qualitymempunyai berpengaruh terhadap customer satisfaction, custumer trust berpengaruh terhadap customer satisfaction, service quality berpengaruh terhadap customer loyalty, custumer trust berpengaruh signifikan terhadap customer loyalty dan terdapat pengaruh customer satisfactionterhadap customer loyalty serta terdapat pengaruh direct dan indirectservice quality, custumer trust terhadap customer satisfaction dan berdampak terhadapcustomer loyalty pada Bank Syariah di Kota Banda Aceh.

ANALISIS PENYUSUNAN ANGGARAN DAN LAPORAN REALISASI ANGGARAN DANA BAGI HASIL MIGAS PADA DINAS PENDIDIKAN PROVINSI ACEH Budi Safatul Anam; Aliamin Aliamin; Eva Zahara
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

This study aims to analyze the preparation and realization of the Aceh Education Office's budget sourced from Oil and Gas Revenue Sharing Funds (DBH) during the 2016-2017 fiscal year. This research is a qualitative research, with data analysis techniques using calculation of financial ratios to determine the level of budget realization. The results showed that the budgeting of the Aceh Education Office sourced from the Oil and Gas DBH was discussed and agreed upon between TAPA and the Aceh Education Office as SKPA in the Musrenbang held specifically for development programs / activities sourced from Oil and Gas DBH concurrently with Special Autonomy, facilitated by Aceh Bappeda. The realization of Oil and Gas DBH at the Aceh Education Office is still very lacking in 2016, but has begun to improve the following year. Judging from the implementation of the program, the decline in the realization of the 2016 budget was due to several programs that received funding priorities or obtained relatively large budget allocations which experienced very little realization, resulting in several activities that could not be optimally funded.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PT. PLN (PERSERO) KOTA BANDA ACEH Irmawarti Irmawarti; Emmi Suryani; Eva Yulia
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

The purpose of this study is to find out whether the quality of human resources, the use of information system technology and internal control together affect the reliability and timeliness of financial reporting at PT. PLN (Persero) Kota Banda Aceh. The population of this research is all employees at PT. PLN (Persero) Kota Banda Aceh which numbered 175 people. While the study sample was 64 employees. Based on the results of the research that has been done, that the Utilization of Information Technology and Internal Control affects the Reliability and Timeliness of Financial Reporting at PT. PLN (Persero) Banda Aceh. Constant value of 6.795, Manuasia Resource Capacity has a positive effect on Reliability and Timeliness of Financial Reporting of 0.782. Utilization of information technology has a positive effect on Reliability and Timeliness of Financial Reporting on PLN (Persero) Kota Banda Aceh, the effect is 0.420 units, Internal control has a positive effect on Reliability and Timeliness of Financial Reporting at PLN (Persero) Banda Aceh City of 0.673 units, Value correlation coefficient (R) of 0.792, the value of determination coefficient (R2) is 0.637.

ANALISIS PIUTANG USAHA DAN TINGKAT LABA YANG DIHASILKAN PADA PERUSAHAAN PT ASTRA AGRO LESTARI TBK. YANG TERDAFTAR DI BEI TAHUN 2015-2017 Elviza Elviza; Saska Hayaton Rahmi
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

This research was conducted at PT Astra Agro Lestari Tbk at companies listed on the Stock Exchange in 2015-2017. With the aim of this study to find out and analyze trade accounts receivable and the level of profit and the data used is secondary data. Receivables are one of the main components of working capital, so it is necessary to manage accounts receivable as a result of credit sales. With good accounts receivable management, it is expected that credit sales carried out can increase company profits. From the results of the credit sales carried out, it is expected that income will increase because usually buyers like goods sold on credit, the payment method is lighter, namely the installment system. In addition to these reasons, it is also to find out how much accounts receivable can increase operating profit.

RENEWABLE STOCK PRICE MODEL SEBAGAI PENDUKUNG INVESTASI SAHAM: STUDI KASUS SAHAM JII Evita Purnaningrum
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Stock investors want accurate and fast stock price estimates. Until now, the stock price prediction or estimation still uses different models for different stocks. This is less effective if we want to predict all stocks on a stock index. Renewable Stock Price Model is an estimate of stock prices that combines mathematical models, namely Geometric Brownian Motion (GBM) with Kalman filters. This model is able to estimate all stocks on one index in this case JII. This is evidenced by the estimated level of accuracy of 96.04%. Therefore, this method answers investor anxiety in making stock investment decisions in one index. The estimated difference in return and real shares is 23 rupiah in May 2017.

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