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Journal of Industrial Engineering & Management Research (JIEMAR)

jiemar
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Published by Universitas Pelita Harapan

ISSN : - EISSN : 27228878 DOI : https://doi.org/10.7777/jiemar

Core Subject : Economy, Humanities, Education, Engineering,

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

The aim of JIEMAR ( Journal of Industrial Engineering & Management Research is to publish theoretical and empirical articles that are aimed to contrast and extend existing theories, and build new theories that contribute to advance our understanding of phenomena related with industrial engineering and industrial management in organizations, from the perspectives of Production Planning/Scheduling/Inventory, Logistics/Supply Chain, Quality Management, Operations Management and Operational Research. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. JIEMAR selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. JIEMAR is published monthly (on-line versions), following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. JIEMAR defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. List Scope Jpurnal JIEMAR: • Supply chain • Lean manufacturing • Operations improvement • Innovation management in operations • Operations in service industry • Operational Research • Total Quality Management • Total Productive Maintenance • How to manage workforce in operations • Logistic in general • Operational Management • Finance Management • Strategic Management • Marketing Management • Learning & Human Development Management

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia

Articles 397 Documents

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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KOPERASI ORIENTASI KEWIRAUSAHAAN CEMERLANG Ependi, Ependi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

This study aims to examine the extent to which accounting standards apply to the preparation of cooperative financial statements, and evaluate their application with theories based on the Public Accountability Accounting Standards for Entities without Public Accountability (SAK ETAP). The research methodology used is descriptive qualitative method because it compares the preparation of financial accounting reports in cooperatives with the theories and provisions contained in SAK ETAP. The data collection technique is primary, in the form of document collection by conducting interviews with the Cemerlang Cooperative in order to obtain more in-depth information about the policies and calculations used as the basis for compiling financial reports. The data analysis technique used is to describe the determination used by cooperatives and SAK ETAP as a guide. The result of the research is that the Cemerlang Cooperative has not fully implemented the provisions contained in SAK ETAP. where Koperasi Cemerlang has not fully complied with the obligations and compliance with the specified taxation. For the treatment of some accounting posts, it is in accordance with SAK ETAP.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN (Studi Pada Divisi Usaha Bharakerta Inkoppol) Pujiati, Herni
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

The purpose of this research is to find out the influence of accounting information system and payment punctuality of account receivable to the sales internal control at Divisi Usaha Bharakerta Inkoppol. The method of research is qualitative method. The sample collection technique is conducted by performing non- probability sampling and saturated sampling technique approach. The primary data is obtained by distributing questionnaires. This research uses several test which are partial test (t-test) and multiple linear regression. Accounting information system (X1) has a positive and significant effect on internal sales at the Bharakerta Inkoppol Business Division. Implementing this by increasing the application of accounting information systems will improve internal sales control in the Bharakerta Inkoppol Business Division. The results of the accurate payment of receivables (X2) have a positive and significant impact on sales internal control (Y) in the Bharakerta Inkoppol Business Division. This means that the better application of payment accuracy will improve the internal sales control of the Bharakerta Inkoppol Business Division. Accounting information system (X1) and the results of the accuracy of payment of accounts receivable (X2)) have a positive and significant effect on internal sales control (Y) at the Bharakerta Inkoppol Business Division. This indicates that the accounting information system and the accuracy of payment of accounts receivable are components in creating good and clean internal control

ANALISIS PENGARUH PERSEPSI PROFESI DAN MOTIVASI TERHADAP MINAT MAHASISWA MENJADI AKUNTAN PUBLIK Febrianti, Reni
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

This This research is to determine the interest of regular accounting students and P2K to become public accountants as measured by student perceptions and motivation. Public accountants play a role in improving the quality and credibility of financial information. This research was conducted on accounting study program students class of 2016 at the Faculty of Economics and Business, MH University. Thamrin. Determination of the sample using non probability sampling method with purposive sampling technique. The number of respondents used in this study were 40 people. The data collection method was conducted using a survey method with a questionnaire technique which was measured using a Likert scale. The results of this study indicate that tcount = 5,960> 1,683 (tcount> ttable) while the significance value obtained is 0,000 (Sig <0.05), it can be concluded that there is a significant influence between the perception variable of the profession and the student's interest in becoming a public accountant, so H0 is rejected. and H1 is accepted and that fcount = 44.064> 3.23 while the significance value obtained is 0.00 (sig <0.05) so it can be concluded that there is a significant influence between the variables of professional perception and motivation together with student interest and testing. coefficient of the Profession Perception variable.

EFFORTS TO INCREASE CHILDREN'S LANGUAGE CREATIVITY IN THE METHOD OF STORYING THROUGH THE FINGER PUP IN RA MUSLIMAT NU DOLOGAN, KEC. JAPAH, KAB. BLORA Istikomah, Nuzulul; Mufid, Abdul
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

- This study aims to determine children's language and strengthen children's creativity in learning to socialize. The method that the author uses is a literature review method with a storytelling method approach using finger puppet media. The research question that will be answered is how to increase children's language creativity in the storytelling method through finger puppet media? Based on the results of the research that the authors have done, it can be concluded that the method of teaching children through finger puppet media can improve children's language skills creatively. So that children in the ability to read and process words to speak can be done easily.

PENERAPAN UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY MODEL UNTUK MENGUKUR PERILAKU PENGGUNA APLIKASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH Widanengsih, Euis
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Information and telecommunications technology (ICT) is a driving factor for the movement of human lifestyles to a more modern and practical direction. Implementation of accounting applications that facilitate business processes should be utilized properly by Micro, Small and Medium Enterprises (MSMEs) in DKI Jakarta, because DKI Jakarta Jakarta is an economic center that has various supporting facilities that make it easier for MSMEs to develop. However, acceptance of the application of this technology depends on the business actors themselves. The purpose of this study is to measure the behavior of users of accounting applications using the UTAUT model. The data used in this study is primary data. Primary data is data obtained directly in the field. The data collection technique in this research is a survey. The sampling method uses a purposive sampling method with criteria for MSME owners who are located in DKI Jakarta and who have been running their business for at least two years and are still operating or currently operating, as well as knowing about accounting applications that can be used by MSMEs, including Zahir, Myob, Jurnal.id, Accurate, Buku Warung and Buku Kas. The survey was conducted during March - April 2021. The sample used in this study was 50 respondents. The data that has been collected is processed using the SEM method with the Partial Least Square (PLS) approach with the SmartPLS 3.0 software tool. The results of this study indicate that Performance Expectancy (PE) does not significantly affect Behavioral Intentions (BI). Effort Expectance (EE) or business expectations on the use of accounting applications does not significantly affect Behavioral Intentions (BI). Social Influence (SI) or social influence does not significantly affect Behavioral Intentions Behavioral Intentions (BI). Facilitating Conditions (FC) have a positive and significant effect on Use Behavior (UB) or user behavior. Behavioral Intentions (BI) has a positive and significant effect on Use Behavioral (UB)

ANTECEDENTS EMPLOYEE PERFORMANCE: A PERSPECTIVE REINFORCEMENT THEORY Susanto, Susanto; Lim, Benny; Linda, Tina; Tarigan, Sri Aprianti; Wijaya, Elyzabeth
Journal of Industrial Engineering & Management Research Vol. 2 No. 4 (2021): August 2021
Publisher : AGUSPATI Research Institute

The power of praise in the workplace can move employees from apathy or resentment to happiness and productivity. Reinforcement such as positive reinforcement makes people feel appreciated and encouraged, which can be motivating and rewarding. In this research, the writer researches IEC Malaka Medan that locates at Jalan Malaka no 29/59 Medan. IEC (International Education Centre) was the well-known image in English Education Centre. In conducting the research, the writer uses a questionnaire containing ten questions, with each question having five answers to be chosen, distributed to 30 respondents. The questions are designed by using interval data which uses a Likert Scale rating. For analyzing the collected data, the writer will use statistical formulas, which are correlation formulas for test whether it is valid. Cronbach's Alpha for testing reliability, Pearson's product moment for correlation test, normality test to identify whether the data is normal, determination formula and linear regression for identifying relationship between variables and z-test for hypothesis test. In analyzing data, the writer used some methods such as the validity test, the reliability test, the statistical data, the normality test, the correlation test, the determination test, the linear regression test, and the hypothesis test. The percentage of reinforcement towards employees' performance is 49.7% and the remaining 50.3% is impacted by other factors. The coefficient correlation between variable x and variable y resulted in 0.705, which means that there is a relationship between reinforcement and employees' performance at IEC Malaka Medan. Keywords: Reinforcement, Employees Performance

PENGARUH KUALITAS PELAYANAN DAN BRAND IMAGE TERHADAP KEPUASAN PELANGGAN Bagaskoro, Bagaskoro
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

A company in carrying out business activities or business activities, generally what the company must pay attention to is customer orientation, which concerns what the company must satisfy its customers. High company performance and service quality provided by a business and services are the most important factors for customer satisfaction. Companies must pay attention to things that are considered important by consumers and customers so that they are satisfied according to their expectations. This study aims to determine the effect of service quality and brand image on customer satisfaction at PT Adira Finance Cimanggis branch. The number of respondents is 100 customers of PT Adira Finance. The analysis technique uses multiple regression analysis. The results showed that, there was no significant effect between Service Quality on Customer Satisfaction, there was a significant positive effect between Brand Image on Customer Satisfaction. Taken together, there is an influence between Service Quality and Brand Image on Customer Satisfaction

THE IMPACT OF SOLVENCY AND WORKING CAPITAL ON PROFITABILITY Yenni, Yenni; Arifin, Arifin; Gunawan, Eddy; Pakpahan, Leonard; Siregar, Halasan
Journal of Industrial Engineering & Management Research Vol. 2 No. 4 (2021): August 2021
Publisher : AGUSPATI Research Institute

Every business requires working capital for its survival. A solvent company has assets that exceed its liabilities sufficiently to reinvest in its growth. Solvency refers to company's ability to fulfil its obligations. Assessment of a company's ability to pay it obligations such as to make interest and principal payments generally include analysis of the components of its financial structure. The degree of solvency in a business is measured by the relationship between the assets, liabilities and equity of a business at a given point in time. The company should determine the appropriate solvency levels in increasing profitability. The purpose of this research is to know whether solvency and working capital have an impact on profitability at CV Masindo Electric Medan. The research design used in this research is a descriptive research design with conducting financial statement analysis. Research methods used are descriptive statistic analysis with financial ratio analysis, coefficient correlation, coefficient of determination, linear regression analysis, t test and F test.This research concludes that solvency and working capital have impact on profitability at CV Masindo Electric Medan. Based on T-test, the value of Tcount is higher than Ttable. Therefore, the solvency and working capital have a significant impact on profitability at CV Masindo Electric Medan partially. Based on the F test, the value of Fcount is higher than Ftable. Therefore, the solvency and working capital have a significant impact on profitability at CV Masindo Electric Medan simultaneously. The profitability can be explained by working capital and solvency in 99.8%, while the remaining in 0.2% is explained by other factors. Based on the working capital analysis, there is decrease in working capital in the year 2012-2016. It shows that the company doesn't conduct working capital management appropriately. Based on solvency analysis, there is increasing insolvency in the year 2012-2016. The company has limitations from internal fund from profit and capital from the owner. Therefore, the company finds a way to conducting business with external funds such as from account payable and bank loan. Based on profitability analysis, it can be known that there is decreasing of profitability in year 2012-2016. The company cannot increase the sales price to a high level because there is low-profit margin. Keywords: Solvency, Working Capital and Profitability

PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Yusnaldi, Yusnaldi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

This study aims to improve the existing accounting information system. Namely the implementation procedure that can oversee the sales accounting information system, supervise the cash receipt accounting information system properly, and supervise the cash disbursement process. This research method uses descriptivequantitative method, with nonprobability sampling technique, with respondents of employees of PT Surya David Susanto. Questionnaire distribution data by sampling 31 respondents. The techniques used are the Vaidity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regressio, and with the help of the Statistical Package for Social Science (SPSS 22). The results of this study are the T test results for the sales accounting information system variable, namely T count 1.789 < T table 2.051, so the hypothesis of the sales accounting information system variable has no effect on internal control, for the T test for the cash receipt accounting information system variable, namely T count 3,235 > T Table 2,051, the variable cash receipts accounting information system has an effect on internal control. To test the cash disbursement variable, namely T count 0.396 < T table 2.051, the cash disbursement accounting information system variable has no effect on internal control. While based on the results of the F test 12,545 > F table 2,95 showed the independent variables simultaneously affect the dependent variable

THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND ORGANIZATIONAL COMMITMENT Theng, Bestadrian P Theng; Susanto, Agus; Tanady, Darwan; Assaly, Arifin; Djakasaputra, Arifin
Journal of Industrial Engineering & Management Research Vol. 2 No. 4 (2021): August 2021
Publisher : AGUSPATI Research Institute

Employees are one of the important elements in every organization. Without employees, it will be difficult for organization to achieve their goal in this tight business competition. Based on the initial data that obtain in this research, it is know that there is a employees turnover every year in CV. Makmur Jaya Medan. One of the factors is due to employees in this company have a low emotional intelligence and can't commit in one organization for long term. Therefore, the problem of this research is to find "Is there relationship between emotional intelligence and organizational commitment at CV. Makmur Jaya Medan?". Emotional Intelligence generally assumed as an individual capability to recognize its own emotion and others, but it can become influential tools in the Human Resource (H.R.) for managing employees. Emotional Intelligence can motivate employees to become aware with themselves, capable in taking responsibility of their own work and become more commit towards the organization. In this research, the writer use census sampling which takes all 39 employees as a respondent. The method of collecting data is based on primary data and secondary data. In analyzing questionnaires, the writer use validity test, reliability test, statistic test, correlation test, determination test, normality test, linear regression, and hypothesis test to analyze the questionnaires. The result of this research is that emotional Intelligence has a 64.9% relate towards organizational commitment based on determination test at CV. Makmur Jaya Medan. Z counted â‰¥ +Z table (4.975 â‰¥ 1.96), means the Null hypothesis (Ho) is rejected and the Alternative hypothesis (Ha) is accepted. In conclusion, the writer would like to give recommendation for the company's leader to become flexible leader, listen to the employees, giving a clear feedback and respect to his employees. With that, the employees will feel that they still have value in this company. Keywords: Emotional Intelligence, Organizational Commitment

Page 11 of 40 | Total Record : 397

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Editorial Address
IEMAR ( Journal of Industrial Engineering & Management Research) ISSN : 2722-8878 Address: Griya Catania Blok F.08/80 Citra Raya . Kab. Tangerang Publisher: JIEMAR

Location
Kota tangerang,

Banten

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name AGUS PURWANTO

Contact Email aguspurwanto.prof@gmail.com

Phone +62811700111

Journal Mail Official journal.jiemar@gmail.com

Editorial Address IEMAR ( Journal of Industrial Engineering & Management Research) ISSN : 2722-8878 Address: Griya Catania Blok F.08/80 Citra Raya . Kab. Tangerang Publisher: JIEMAR

Location Kota tangerang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
AGUS PURWANTO

Contact Email
aguspurwanto.prof@gmail.com

Phone
+62811700111

Journal Mail Official
journal.jiemar@gmail.com

Editorial Address
IEMAR ( Journal of Industrial Engineering & Management Research) ISSN : 2722-8878 Address: Griya Catania Blok F.08/80 Citra Raya . Kab. Tangerang Publisher: JIEMAR

Location
Kota tangerang,

Banten

INDONESIA