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Contact Name
Fidyah Yuli Ernawati
Contact Email
fidyah.yuli13@gmail.com
Phone
+6285799656290
Journal Mail Official
jurnal@stiesemarang.ac.id
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal STIE Semarang (Edisi Elektronik)
ISSN : 20855656     EISSN : 22527826     DOI : -
Core Subject : Economy, Education,
JURNAL EKONOMI STIE SEMARANG is published by SEKOLAH TINGGI ILMU EKONOMI SEMARANG, Center Java, Indonesia. It is published three times a year February, June and October. JURNAL EKONOMI STIE SEMARANG is organized by the Lecturers of STIE SEMARANG and Journal Developer Team. The articles published in JURNAL EKONOMI STIE SEMARANG can be in English or Indonesian. The scopes of the topics include (1) Accounting Science (2) Management Science (3) Economic Science. Editorial Team welcome submissions of papers describing from researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, management science and economic Science.
Arjuna Subject : -
Articles 574 Documents
FUNGSI MANAJEMEN DALAM PENYAJIAN LAPORAN KEUANGAN Heridiansyah, Jefri; Sujadi, Sujadi
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Pelaporan keuangan adalah struktur dan proses yang menggambarkan bagaimana informasi keuangan disediakan dan dilaporkan untuk mencapai tujuan pelaporan keuangan yang pada gilirannya akan membantu pencapaian tujuan ekonomik dan sosial negara. Secara umum perekayasaan pelaporan keuangan adalah proses terencana dan sistematis yang melibatkan pemikiran, penalaran, dan pertimbangan, (exercise of judgment) untuk memilih dan menentukan teori, pengetahuan yang tersedia (available knowledge), konsep, metode, teknik, serta pendekatan untuk mengahasilkan suatu produk (konkret atau konseptual). Perekayasaan Pelaporan Keuangan ini mengikuti proses yang sama baik pada tingkat makro (nasional) maupun pada tingkat mikro (perusahaan). Hasil perekayasaan dalam hal ini dapat berupa seperangkat prinsip umum, (a set of broad principles), seperangkat doktrin, (a body of doctrin ), atau suatu struktur/ rerangka konsep-konsep yang terpadu (a structure or scheme  of  interrelated  ideas).  Salah  satu  hal  penting  di  dalam  definisi  akuntansi  adalah informasi keuangan. Sederatan angka dalam akuntansi belum tentu merupakan sebuah informasi jika angka-angka tersebut tidak mempunyai makna atau nilai bagi pembacanya. Nilai dari informasi  adalah  kemampuan  informasi  untuk  meningkatkan  pengetahuan  dan  keyakinan pemakai dalam pengambilan keputusan
PROFESIONALISME KINERJA DOSEN ASM SANTA MARIA TAHUN AKADEMIK 2010-2011 Risnawati, V Naniek; Lipursari, A
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Dunia pendidikan di Era modern ini menuntut kinerja setiap  dosen secara profesional baik di bidang pedagogik, kepribadian  maupun kompetensi sosial kepada stakeholders. Tujuan yang ingin  dicapai adalah untuk mengetahui Profesionalisme  Kinerja Dosen ASM Santa Maria Semarang dengan menganalisis kompetensi pedagogik,   kepribadian   maupun   kompetensi sosialnya.   Dalam penelitian jumlah populasinya sebanyak 84 mahasiswa.Variabelnya profesionalisme   kinerja   dosen   yang   meliputi   kompetensi   pedagogik,      kepribadian   dan kompetensi sosial.   Hasil  penelitian  dan  pembahasan    diperoleh  hasil  bahwa  kompetensi  pedagogik dosen ASM sudah baik dibuktikan dengan  hasil sebesar (40%), bahkan sudah ada yang sangat baik yang dibuktikan dengan hasil sebesar (26%) dan   yang masih kuran baik ada 2 dosen (13,3%) . Sedangkan untuk kepribadian sebagian besar 10 ( 66,6 %) sudah dinyatakan baik, namun  masih ada yang kurang baik dan untuk kompetensi sosialnya sebanyak 11 dosen (73,3%) sudah baik, meskipun ada yang kurang baik sebanyak 4 dosen (26,7%). Penelitian ini sebagai dasar untuk melaksanakan penelitian lanjutan.
ANALISIS KUALITAS JASA PELAYANAN TERHADAP KEPUASAN PASIEN RSU. UNGARAN DI KABUPATEN SEMARANG Indriyanti, Lies
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : JURNAL STIE SEMARANG

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Abstract

The aims of this research are to know the differences of the service quality in reality and the patients-expected-service quality and to know the influences of service quality (Servqual = Scale multy item by Parasuraman ) dimensions on patients’ satisfactory. Analysis Multiple regresi and hypothesis proofing are done by using difference tesing, T testing, and F testing. Independent Variables  which  are  being  used  are  tangible,  reliability,  responsiveness,  assurances,  and empathy while for  the dependent  variable, we use  patients’  satisfactory.  The  result of this research shows that there is a gap. The gap appears between the patients-expected service qualities and the received service qualities.   This is proved by Paired-Sample T-Test, with significance rate of each variables is 0.05 below the real tariff. The result also shows that the dimensions of service quality influence patients’ satisfactory positively and significantly (Probability score from T Test and F Test are below 0.05). From this research, the researcher hopes that this can be helpful and be an information source for RSU Ungaran so that It will always try to improve its services performance   so it can not only satisfy the patients but also contribute in the region’s incomes.
ANALISIS PENERIMAAN KOMPUTER MIKRO DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAWA TENGAH Dewayanto, Totok
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The purpose of this study was to test the level of acceptance of micro computers by auditors at accounting firms in Central Java, The current auditors in accounting firms has many uses of micro computer that can be facilitate their work. The model that used to explain acceptance of micro computer is Technology Acceptance Model (TAM) with four main construct, namely perceived usefulness, perceived ease of use, attitude toward using and user acceptance.   The result were as follows: (1) Perceived ease of use significantly influence on perceived usefulness; (2) Perceived usefulness significantly influence on attitude toward using; (3) Perceived ease of use significantly influence on attitude toward using; (4) Perceived usefulness significantly influence on user acceptance; (5) Attitude toward using did not significantly influence on user acceptance.
STRATEGI DAN STABILITAS PEMBAYARAN DIVIDEN Nafi'ah, Zumrotun
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Dividends are a part of the profits given to shareholders. The size of dividends paid by companies to shareholders depends on the dividend policy of each company. Therefore, in determining  the  dividend policy of a  manager  needs  to consider  the factors  that influence dividend policy such as: company size, strategy, stability of dividends, and company profits.
KONSEP BALANCED SCORECARD DAN KENDALA PENERAPANNYA Widilestari, Christine
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Balanced Scorecard merupakan sistem pendekatan strategi manajemen yang dikembangkan Robert Kaplan dan David Norton semula digunakan untuk memperbaiki sistem  pengukuran kinerja. Balanced Scorecard dalam perkembangannya menjadi empat perspektif yaitu keuangan, pelanggan, proses bisnis internal, pembelajaran dan pertumbuhan, serta digunakan untuk mengukur kinerja organisasi secara komprehensif. Meskipun sistem ini cukup  komprehensif dalam mengukur kinerja organisasi dan berhasil diterapkan pada banyak perusahaan, tetapi ada banyak juga kendala dalam penerapannya.
PENCATATAN DAN PENGAKUAN SUMBERDAYA MANUSIA DALAM AKUNTANSI Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

In the literal sense, "human resource accounting" means accounting for people as an organizational resource. This involves measuring the costs incurred by business corporations and other organizations to recruit, select, hire, train and develop human assets. There are three functions of human resource accounting, namely (1) as a framework to assist decision making in human resources, (2) To provide quantitative information about the costs  and  value  of  human  resources  as  an  element  of  the  organization,  and  (3)  motivate managers to adopt HR information in making decisions concerning people. Several methods can be used to determine the value of human resources: - Capitalization of Salary or Wages - Costs of acquisition - Expenses beginning - Cost of replacement - Methods of economic value  
PERBEDAAN PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TENTANG AKUNTANSI FORENSIK SEBAGAI MATA KULIAH Putra, Mukhlas Adi
JURNAL STIE SEMARANG Vol 10 No 2 (2018): VOLUME 10 NOMOR 2 EDISI JUNI 2018
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.351 KB) | DOI: 10.33747/stiesmg.v10i2.195

Abstract

This study aims to analyze the difference between academics and practitioners perceptions about interest, relevance, methods of integration, continuing education, and competency of forensic accountants. Object of research was academics with practitioners in the province of Central Java. This research was empirical study using purposive sampling technique in data collection. Data was obtained by distributing questionnaires by 196 universities in Central Java and government institutions BPKP and BPK representation of Central Java. A total of 165 respondents (84.18%) consisting of 78 people from academia, and 87 people from the practitioner has provided a responses. Data was analyzed by Independent Sample t Test with IBM SPSS version 21 software package. Hypothesis testing results indicate that there are significant differences in perception between academics and practitioners on forensic accounting as course.
MEMBANGUN KOMITMEN ORGANISASI BERBASIS PADA ISLAMIC LEADERSHIP DAN KNOWLEDGE DONATING BAGI KARYAWAN KOPERASI SYARI’AH BMT KABUPATEN SEMARANG Natoil, Natoil
JURNAL STIE SEMARANG Vol 10 No 2 (2018): VOLUME 10 NOMOR 2 EDISI JUNI 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The purpose of this research is to test the influences of Islamic leadership, and knowledge donating, on organizational commitment moderated by spiritual motivation. Using these variables, the usage of these variables are able to solve the arising problem within employees sharia cooperatives BMT Kabupaten Semarang. Statement of this problem is how increase organizational commitment. The samples size of this research is 80 employees sharia coopertives BMT Kabupaten Semarang. The results show that Islamic leadership, and knowledge donating, on organizational commitment moderated by spiritual motivation. The effect of Islamic leadership on organizational commitment are significant; The effect of knowledge donating on organizational commitment are significant; spiritual motivation moderating influence knowledge donating on organizational commitment are significant.  
PENGARUH DPK, NPL, LDR DAN SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT UMKM (STUDI PADA BPR DI KOTA SEMARANG TAHUN 2013-2016) Khotimah, Farida Qusnul; Atiningsih, Suci
JURNAL STIE SEMARANG Vol 10 No 2 (2018): VOLUME 10 NOMOR 2 EDISI JUNI 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.624 KB) | DOI: 10.33747/stiesmg.v10i2.198

Abstract

The study aims to determine the effect of third-party Funds (DPK)), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Loan Interest Rates to UMKM lending. This research is quantitative by using secondary data. The population in this study ias all Rural Banks (BPR) in Semarang City registered in the Financial Services Authority (OJK) for the period of 2013-2016. By using purposive sampling method, obtained a sample of 64 banks. This research use analysis tool that is doubled linear regression. The variables in this study consist of four independent variabels which include third-party Funds (DPK), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Loan Interest Rate and one dependent variable UMKM credit distribution. Based on the results found that the DPK has a positive and significant impact on the credit distribution of UMKM, the NPL has no negative and significant impact on the lending of UMKM, the LDR has a positive and significant impact on the credit distribution of UMKM, and the Interest Rates has no negative and significant impact on the lending of UMKM.

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