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JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Published by Sekolah Tinggi Ilmu Ekonomi Nganjuk
ISSN : 23564946     EISSN : 24772119     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif maupun kualitatif.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 1 (2016)" : 6 Documents clear
PENGARUH BIAYA KUALITAS TERHADAP PRODUK RUSAK PADA CV. HUTOMO PUTRA NGANJUK suwandi suwandi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

In the era of industrialization increasingly competitive, companies are required to participate in the competition. One attempt by the company to be competitive is to improve the quality of their products. If the quality of the product increases, will reduce the occurrence of defective products resulting costs continue to decline and ultimately increase profits. Costs incurred to improve the quality of the so-called cost of quality. According to Hansen and Mowen quality costs consist of the costs of prevention and appraisal costs have a negative effect on defective products, while Feigenbaum said the increase in costs resulting decline in the prevention of disability, which in turn has a positive effect on costs due to lower disability ratings mean lower demand for aktivitas- inspection and testing activities are routine. CV. Hutomo Putra Nganjuk has done quality improvement program but has yet to do grouping and reporting the cost of quality, so that the management can not control the expenditure cost of optimal quality. Referring to the above description, the issue of concern is how much influence the quality costs consist of the costs of prevention and appraisal costs against defective products either simultaneously or partially on the CV. Hutomo Putra Nganjuk. Object of this study is the CV. Hutomo Son Nganjuk. The variables studied were the cost of quality (prevention costs and appraisal costs) and defective products. Data taken with the method of documentation and interviews. Data were analyzed by descriptive and inferential. The results showed that the simultaneous prevention costs and appraisal costs significantly influence the defective product at CV. Hutomo Putra Nganjuk, the calculated F value significant value 4.834 and 0.014 at the significant level of 0.05 and determination coefficient of 0.718, which means the cost of prevention and appraisal costs simultaneously influence the defective product at 71.8%, while the remaining 28.2% defective products is influenced by other factors. Partial cost of prevention and appraisal costs are also significantly influence the defective product. Prevention costs negatively affect the defective product and the cost assessment positive effect on defective products. Based on the results of the study concluded that the costs of prevention, appraisal costs and damaged products fluctuating within reasonable limits, but there are some that go beyond reasonable limits that need the attention of management . It is therefore advised to CV. Hutomo Putra Nganjuk account of costs of prevention and appraisal costs, because the cost of research based prevention can reduce the amount raised if the product is defective, while the assessment fee when unloaded can reduce the number of defective products.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN TERHADAP EFEKTIFITAS KINERJA PERUSAHAAN PADA PT BPR TUNAS ARTHA JAYA ABADI NGANJUK DWI PUJI RAHAYU
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Payroll accounting information system and wage a series of recurring business activities and related data processing operations associated with an effective way to manage employee. The sample in this study is the entire population, ie all employees at PT BPR Artha Tunas Jaya Abadi Nganjuk totaling 47 people. The analytical method used in this research is multiple linear regression analysis. The results showed that there is a partial effect between hiring new employees, employee development, provision of job duties, the compensation of the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by the value of t is greater than t table at a significance level of less than 5%.While employee performance evaluation and dismissal of employees partial effect on the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by the t value is smaller than t table though with a significance level of less than 5%. There is influence between the accounting information system of payroll and wages on the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by F count larger than F table with a significance level of less than 5%.
ANALISIS HUBUNGAN LAJU INFLASI, REALISASI INVESTASI INDUSTRI KECIL, PEROLEHAN PAD, PENYERAPAN TENAGA KERJA TERHADAP PENDAPATAN PERKAPITA (Studi Kasus di Kabupaten Nganjuk) Rony Kurniawan; Edy Djoko Soeprajitno
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The results of this study independent variable inflation rate has no effect on the dependent variable per capita income. This corresponds with the results of Persia test (t test) -0.381255 with a probability value of 0.716. Variable investment informal sector mention significantly affect the per capita income of the people Nganjuk district. This is evident from the figures show positive investment coefficient of 2.983050, with a probability of 0.02 is far below the level of 0.05 is the standard threshold siginifikansi in this study. Similarly, the variable revenue (PAD) has a significant relationship to the per capita income of mesayarakat in Nganjuk. This can be seen from the partial test (t test) with numbers koefeisien 3.915228 probability value of 0.0078.But the independent variable Employment in small industry sector did not affect the per capita income of the people in Nganjuk. This assumption is based on the probability of regression of 0.1727 which shows much of the research siginifikansi threshold is set at figure 0.05. This study uses linear regression analysis using model test beganda and Error Correction Model (ECM) to test the residue so that it can create the best coefficient least unbyas estimate (blue) as a condition of regression can be estimated. Data used in the study of time series of inflation rate, the realization of PAD Nganjuk, realization of investment in small industrial sector, employment in the informal sector in Nganjuk and per capita income from 2002 to 2013 period.
PENGARUH KEMAMPUAN, DISIPLIN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DI KANTOR KECAMATAN REJOSO KABUPATEN NGANJUK DYAN ARINTOWATI
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Complaints and grievances of public services to the public service so that raises people's perceptions of how the performance of the employees of the District in serving the community public services. This study aims to prove the effect of partial and simultaneous variable abilities, discipline and employee satisfaction to employee performance at the District Office Rejoso Nganjuk. The method used in this sampling is sampling saturated or census, the number of samples is equal to the total population of the census called by employees at the district office Rejoso Nganjuk totaling 44 people. Analysis of multiple linear regression equation used to determine the effect of several independent variables on the dependent variable. The results of this study suggest that the ability, discipline and employee satisfaction partially affect the performance of employees at the District Office Rejoso Nganjuk. This is evidenced by the acquisition t each variable is greater than t table and the significance value less than the limit of significance 5%. The ability, discipline and employee satisfaction simultaneously affect the performance of employees at the District Office Rejoso Nganjuk. This is evidenced by the acquisition of F count each variable larger than F table and the significance value less than the limit of significance of 5%. Job satisfaction which has dominant influence on employee performance at the District Office Rejoso Nganjuk when compared with the ability and discipline of employees working at the District Office Rejoso Nganjuk. This is evidenced by the large value of the regression of job satisfaction.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PROSES SELEKSI PENERIMAAN KARYAWAN DI RUMAH SAKIT UMUM DAERAH (RSUD) KAB. NGANJUK Ika Novaliana
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This study aims to examine the factors - factors that potentially influence the decision of the selection process of recruitment in the General Hospital of kab. Nganjuk. The variables used in this study, is the level of education, gender (sex), age, physical state and attractiveness, expertise, and experience working as independent variables and the process of recruitment, selection decision as the dependent variable. Total sample used in this study were 81 samples of 430 population. In connection with the possibility of internal factors that occur in hospitals Nganjuk of 81 shared turned out a total of 61 were returned and can be processed. Data analysis technique used is multiple linear regression, validity and reliability, the classic assumption test and hypothesis testing using the F test and t test. Processing data using SPSS 16.0 software. The results of the study based on simultaneous test (F) turns F count (1,086) F ≤ critical (2.271989) meaning factors - factors including education level, gender (sex), age, physical state and attractiveness, expertise, and work experience simultaneously does not affect the decision process selection process for employees in hospitals Nganjuk. By using partial test (t), t (level of education: -0.882, gender: -0.988, age: 0,939, physical state and attractiveness: 0,482, expertise: 0.712, work experience: 1,104) ≤ t Critical (2,004) all not influential partially on the decision process selection process for employees in hospitals Nganjuk. And test the coefficient of determination (0.9%) shows that the factors - factors such as education level, gender (sex), age, physical state and attractiveness, skills, and work experience do not affect the decision of the selection recruitment process
PENGARUH MOTIVASI DAN PRESTASI KERJA TERHADAP KEPUASAN KERJA PEGAWAI NEGERI SIPIL PADA SEKRETARIAT DAERAH KABUPATEN NGANJUK Muhammad Bawono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Implementation of development is a process that requires good planning and implementation, one important aspect is the quality and support of human resources. The success of development depends heavily on humans to do the job, however, that dimliki by a nation, natural resources, social, cultural, and others would be meaningless if it is not handled by qualified human. The problems that are taken in this research is the influence between motivation and work performance to the satisfaction of the Civil Service at the District Secretariat Nganjuk. The purpose of this study is to determine and analyze the influence of motivation on job satisfaction of Civil Servants at the District Secretariat Nganjuk, to determine and analyze the effect of work performance on job satisfaction of Civil Servants at the District Secretariat Nganjuk and to know and analyze the influence of motivation and work performance on job satisfaction Civil Servants at the District Secretariat Nganjuk. The population in this study is a Civil Servant Regional Secretariat Nganjuk with samples of the Civil Service General Administrative Assistant Regional Secretariat Nganjuk. Hypothesis testing is done by distributing questionnaires as much as 30 Civil Servants at the Regional Secretariat Nganjuk. The analysis used is validity, reliability, hypothesis testing, with SPSS version 17 using multiple linear regression analysis. By using multiple regression analysis can be concluded that the regression coefficient (b1) work motivation (X1) of 0.593, the regression coefficient (b2) work performance variables (X2) is 0.424, both values between work motivation and job performance differences where work motivation greater influence on job satisfaction than work performance variables. From the results of regression analysis also found together independent variables have a significant effect on the dependent variable. This is evident from the calculated F value of 160 712 with a significance value (sig) of 0.000 for significance value (sig) is much smaller than 0.05 that motivation and job performance together effect on job satisfaction. So the hypothesis which states that motivation and job performance together positive effect on job satisfaction can be accepted. It can be concluded also that motivation and job performance have a positive influence and significant impact on job satisfaction Civil Servants Regional Secretariat Nganjuk accordance with the results of counting partial test (t test), work motivation with t value of work motivation 7.310 sig 0,000 because of significant value <0.05 then the motivation variable significant effect on job satisfaction, while the value of work performance variables t 4.720 0.000 sig also significant effect on job satisfaction because of its significance in job satisfaction <0.05.

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