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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 148 Documents

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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.

ANALISIS SEKTOR POTENSIAL DAN KETERKAITAN ANTAR WILAYAH PADA PEREKONOMIAN KABUPATEN OGAN KOMERING ULU (OKU) TAHUN 2010-2016 Lisa Hermawati; Nopita Sari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1110.566 KB)

The purpose of this study is to find out what potential sectors need to be developed in OKU Regency and find out the relationship between OKU District and the surrounding Regencies/Cities to support its economic growth. The results of this study indicate that in the period 2010-2016, there are 9 potential sectors that need to be developed in OKU Regency, namely the Agriculture, Forestry and Fisheries Sector; Water Supply, Waste Management, Waste and Recycling Sector; Wholesale and Retail Trade Sector, Car and Motorcycle Repair; Sector of Providing Accommodation and Foods and Drinks; Financial Services and Insurance Sector; Real Estate Sector; Education Services Sector; Health Services Sector and Social Activities; Other service sectors. Based on gravity analysis, the Regency with the most interaction with OKU Regency is Muara Enim Regency and the weakest interaction is Ogan Ilir Regency. The connection of Muara Enim Regency and OKU Regency is the biggest because the two regions have a close enough distance so that the interaction of them is the strongest.

COMPARATIVE STUDY OF INFORMAL BUSINESS ENTERPRISES IN BATURAJA Harby R. Wiralaga
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

The purpose of this study is to compare informal business enterprises in Baturaja on the basis of vending location, by highlighting on start-up capital, working capital, labor employment, operating hours, and operating income. The outcome is to generate contribution for local government of Ogan Komering Ulu Regency to initiate policy in organizing and empowering informal economy sector. The research applied descriptive method, and the sampling method applied is area sampling, a method of sampling used when no complete frame of reference is available. The primary data is collected by observation and structured interview. A large portion of informal business enterprises run by women, whereas the rest by men. Informal entrepreneurs and street vendors in Baturaja are educated workforce, and tribal origins are dominated by Oganese (native) and Javanese (non-native). Informal business enterprises in five vending location have distinctive characteristics, but they have three characteristics in common, i.e. labor employment size, lucrative vending location, and do not perceive any benefit and advantage of formality. Policy to formalize the informality in Baturaja, and OKU Regency at large can be systematically done by considering these five key elements simultaneously, i.e. relocating, licensing, taxing, facilitating, and protecting.

INFLASI DAN TINGKAT KEMISKINAN DI INDONESIA Novegya Ratih Primandari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1008.629 KB)

This study aims to determine the effect of inflation on poverty levels in Indonesia in the period 2001 - 2017. The analytical tool used is simple linear regression. The results of the analysis show that inflation has a positive effect on the poverty level in Indonesia for the period 2001 - 2017. The contribution of the influence of inflation to the rise and fall of poverty is 29.2%. While the remaining 70.8% is influenced by other factors not observed in the study. Among other things, the number of poor people, the quality of human resources, and access to capital.

FACTORS AFFECTING ENTREPRENEURIAL PERFORMANCE OF INFORMAL SECTOR ENTERPRISES IN BATURAJA Harby R Wiralaga
KOLEGIAL Vol 7 No 1 (2019): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

AbstractThe research objective is to examine factors affecting entrepreneurial performance of informal sector enterprises in Baturaja. The research applied area sampling, a method of sampling used when no complete frame of reference is available. Cross sectional primary data is collected by observation and structured interview. The data was analyzed by MLR model by using SPSS; as to meet requirement of MLR model, the normality, multicollinearity and heteroscedasticity tests are performed. The model confirms that the observed change in entrepreneurial performance attributed to the identified factors are 28,50% while the remaining 71,50% could be explained by other factors. Results from analysis of variance where F (8; 71) = 4,934; P < 0,001; R2 = 0,357; adjusted R2= 0,285; proved that the model is fit to explain and to yield t test results. In other words, the overall regression model was highly significant.The MLR analysis reveals that startup capital does significantly affect entrepreneurial performance of informal sector enterprises (P = 0,001; P < 0,05); working capital does significantly affect the entrepreneurial performance of informal sector enterprises (P= 0,003; P < 0,05); and labor employment does significantly affect entrepreneurial performance of informal sector enterprises in Baturaja (P= 0,032; P < 0.05). On the contrary, academic degree, vending location, operating hour, gender, and business establishment age are not found to have significant affect on entrepreneurial performance of informal sector enterprises in Baturaja.

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