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Articles 96 Documents
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARATUR PEMERINTAH DI LINGKUNGAN DINAS PENDIDIKAN KABUPATEN PATI Fikri, Tazkiyatul; Istanti, Sri Layla Wahyu
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
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Performance in Government Performance Accountability (AKIP) as stipulated in Presidential Decree No. 7 The year 1999 was a picture of the level of achievement of the implementation of activities or programs or discretion in accordance targets and goals set forth in realizing the goals, objectives, vision and mission of the organization. Performance Government officials in the Environment Department of Education is influenced by several factors, both related to labor itself as well as those related to the environment either governmental or formal organization in this case non-formal schools and organizations such as early childhood education and courses. Variables money used in this study is budgeting participation, leadership style and organizational commitment. The population of the whole entire Structural Echelon III and IV in the Environmental Education Office of Pati number of 41 respondents. From the test results showed that seluru statement instrument valid and reliable. Hypothesis test results showed that budget participation, leadership style and organizational commitment significant positive effect on the environmental performance of the government apparatus in Pati District Education Office. Keywords :      budgeting participation, leadership styles, organizational commitment, the performance of the government apparatus
IMPLEMENTASI KEPEMIMPINAN KENEGARAWANAN DALAM PEMAJUAN KEPEMIMPINAN NASIONAL Sudiarso, Aries; Tuasikal, Husein
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This research aims to review the implementation of national leadership in statesmanship leadership indonesian president to run for the leadership of their ir. Was up to the leadership of president dr .S.B yudhoyono , especially in statesmanship of leadership in the national leadership. Of statesmanship leadership to operated who found the concept of regeneration leadership, education and training of legal certainty and the leadership and government institutions. Of the three leadership conception statesmanship leaderships do attempt to implementation national leadership to the furtherance of which made statesmanship leadership must be able to follow any change of progress in the field of national leadership .Shall be a national of leadership needs to be answered by the leader of the country. When this was conducted then happen to the steady improvement of national leadership and able to answered all the global dynamic. Keywords : Statesmanship Leadership and National leadership
PEMANFAATAN SOSIAL MEDIA INSTAGRAM SEBAGAI SARANA PEMASARAN ALTERNATIF Gultom, Henry Casandra
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
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The development of the world’s digital channel has brought people to a new chapter of their behavior in responding to the information. Nowadays, every individual by utilizing the internet media, is able to access anything that becomes their interest, directly. Digital media is growing rapidly, such associal media. Indonesia, as one of the countries with the largest population has the opportunity to maximize this opportunity to boost the development of local entrepreneurship.Digital marketing becomes one of the best solution to answer this challenge. Through theinstagram platform, marketers and brand developers can reach their segmentation efficiently and effectively. By formulating the basic concepts correctly, creating content that fits segmentation and basic concept, maximizing key opinion leaders, brand ambassadors, open endorsers, and premium features, marketers and brand developers will be able to present their products to their target market. The most important output is how to build a positive relationship in the long run and leads customer to the interest in buy back and the build a motive for recommending this product to others. Keywords : Marketing, digital marketing, instagram, social media, brand.
SISTEM PENILAIAN KINERJA KARYAWAN (Studi Kasus PT. JTEKT Indonesia Karawang - Jawa Barat) Siswandi, Siswandi; Devi, Sri Ratna
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
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Research Objectives to find out and measure how employee performance appraisal systems at PT. JTEKT Karawang West Java The methodology of writing uses qualitative descriptive involving all employees of PT JTEKT Karawang West Java by using random sampling with proportional random sampling of 50 employees Data collection techniques through questionnaires in support the documentation method while the data analysis technique is based on the employee performance appraisal system in accordance with the standards set by the company, using future-oriented methods, namely self assessment and evaluation by superiors. The results of the employee performance assessment will be used as material consideration in determining bonuses and increasing levels / employees Keywords : Employees, Policy ,Performance and asessment
DAMPAK SELF EFFICACY DAN PEMAHAMAN MANAJEMEN KEUANGAN TERHADAP MOTIVASI BELAJAR MAHASISWA PROGRAM STUDI S1 MANAJEMEN Susanti, Ari; Rikah, Rikah
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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Self-efficacy is the confidence of students to foster self-confidence, or 'self-confidence', in their own abilities. Understanding of Financial Management students, in this study wanted to find out, whether the S1 Management Study Program students were able to understand and follow financial management courses in accordance with the learning achievements to be achieved. This study aims at the effect of self efficacy, understanding of financial management on learning motivation in students. This research was conducted with a population of 100 respondents. Respondents in this study were students in semester 3 of Academic Year 2018/2019 at the Surakarta College of Economics and who were taking the Financial management course. The results of this study indicate that partially and together with the Self Efficacy variant (X1) affect the Student Learning Motivation (Y); Understanding of Financial Management (X2) has an effect on Student Learning Motivation (Y). Keywords: Understanding of Financial Management and Self Efficacy, Student Learning Motivation
PENGARUH RETURN ON ASSET DAN PAJAK TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Nurma Gupita; Hidayat, Riskin
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
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The aim of this study to examine the influence of return on asset and tax toward income smoothing practice among manufacture sector listed at Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange during the period 2013-2015. This study uses purposive sampling and takes some criterias. The samples consists of 81 observations. The variables used in this study is return on asset and tax. The analysis technique is logistic regression analysis. The results of this study indicate that return on assets has a positive and insignificant effect on income smoothing and tax has a significant negative effect on income smoothing practices.  Keywords: income smoothing, return on asset, tax and manufactur sector
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPULSE BUYING PRODUCT PADA PEMBELI MINIMARKET Khalimah, Khalimah; Prabowo, Heri
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
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The purpose of this research was to found the influence: (1) effect of pricediscount on impulse buying of minimarket Indomaret customer, (2) effect ofbonus pack on impulse buying of minimarket Indomaret customer, (3) effect of price discount and bonus pack on impulse buying of minimarket Indomaret customer. This research was conducted based on associative research. Population of this research were consumer of minimarket Indomaret in St. Demangan Baru, Depok, Sleman, Yogyakarta. Purposive sampling was used as a sampling methode with the total sample of 170 people. Data was collected through question naire which validity and reliability were already verified. Multiple regression was used as analysis technique. Results have show that: (1) there was positive effect of price discount on impulse buying of minimarket Indomaret customer by t= 7,806 with significance value of 0,000<0,05 and positive value of regression coefficient which was 0,743; (2) there was positive effect of bonus pack on impulse buying of minimarket Indomaret customer by t= 3,866 with significance value of 0,000<0,05 and positive value of regression coefficient which was 0,289; (3) there was effect of price discount and bonus pack on impulse buying of minimarket Indomaret customer of F count= 47,327 with significance value of 0,000<0,05.Keyword: Price Discount, Bonus Pack, Impulse Buying, Minimarket
ANALISIS KINERJA PELAYANAN RUMAH SAKIT UMUM DAERAH XYZ Ayuningrum, Niken; Al Rachmat, Ryan; Dini, Maya
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
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This study aims to to analyze the achievement of the performance of the service the district general hospital xyz , as a hospital public service board , the hospital management xyz wanted increase of starting from the quality of facilities and an increase in service facilities and the development of human resources and didn’t forget of an increase in their quality and performance hospital services .In this case the achievement of the performance of the service in terms of two services activity for inpatient or outpatient treatment , to support this secondary data as to the main databank-obtained of a publication at the website of the hospital and to the direct observation of .Based on the performance of the service six indicators of: Bed Occupancy Rate (BOR), Turn OverInterval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), dan Net Date Rate (NDR). Results showing that the achievement of the performance of the service the hospital suffering an accelerated greenhouse xyz an increase in in the period 2006 to 2013  - 2017.  Keyword : performance, service, hospital, BLU
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI, LINGKUNGAN KERJA, BUDAYA ORGANISASI DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (Studi Kasus pada PT. Varia Usaha Beton Cabang Rembang) Lestari, Diana; Suryandani, Wulan; Sunarto, Sunarto
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
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Performance or work performance is the result of work, quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. This study aims to test and prove the influence of leadership style (X1), motivation (X2), work environment (X3), organizational culture (X4) and effectiveness of implementing accounting information systems (X5) on employee performance (Y).The data collection technique used in this study is to use the survey method, namely by using a questionnaire. The sampling technique used in this study was sampling census. The number of samples used in this research are all employees of PT. Varia Usaha Beton Cabang Rembang with 40 employees. Based on the results of research at PT. Varia Usaha Beton Cabang Rembang, partial test / t test conducted shows that the leadership style variable has a positive and insignificant effect on employee performance, the motivation variable has a positive and insignificant effect on employee performance, the work environment variable has no significant positive effect on employee performance, organizational culture variable no significant positive effect on employee performance, and the effectiveness of the application of accounting information systems has a significant positive effect on employee performance. While the f test shows that the variables of leadership style, motivation, work environment, organizational culture, and effectiveness variables of the application of accounting information systems simultaneously have a significant positive effect on employee performance. Keywords: Leadership Style, Motivation, Work Environment, Organizational Culture, Effectivenes of Application of Accounting Information Systems, Employee Performance
KEMAMPUAN RASIO KEUANGAN SEBAGAI INDIKATOR DALAM MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN Hirawati, Heni; P, Panji Kusuma; V, Dian Marlina
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 02 (2019): Vol. 5, No. 02 DESEMBER 2019
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ABSTRACTThis research aims to examine the ability of financial ratios as indicators in predicting company’s financial distress. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012-2017. The sampling technique in this research is using purposive sampling technique in which companies are divided into two categories: companies that do not experience financial distress and companies that are categorized as experiencing financial distress. Financial ratios as indicators in predicting financial distress used in this study consist of current ratio, total liabilities to total assets, current liabilities to total assets, return on total assets, net income to sales, sales growth and sales to total assets. The research method used is logistic regression analysis methods. The results of this study indicate that return on assets and sales to total assets can be used in predicting financial distress.Keyword: financial distress, financial ratio

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