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INDONESIA
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan
Published by Institut Bakti Nusantara
ISSN : 24603643     EISSN : 27757439     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan merupakan jurnal yang diterbitkan pada tahun 2015 oleh STIE Lampung Timur Way Jepara. Setelah adanya perubahan bentuk Perguruan Tinggi Dari STIE Lampung Timur Menjadi Institut Bakti Nusantara Jurnal Dinamika di kelola dan diterbitkan Fakultas Ekonomi dan Bisnis, Institut Bakti Nusantara dengan Fokus dan pada tema entrepreneurship, electronic markets; Services, strategic alliances; Microeconomics; Behavioural and health economics; Government regulation, taxation, law issues; Macroeconomics; Financial markets, investment theories, banking; International economics, FDI; Economic development, system dynamics; Environmental studies, urban issues, emerging markets; Empirical studies, quantitative/experimental methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 54 Documents
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IMPRESI MOTIVASI MATERIL DAN NON MATERIL PEGAWAI TERHADAP KEPUASAN KERJA PEGAWAI DINAS PENDAPATAN DAERAH KOTA BANDAR LAMPUNG DI MASA NEW NORMAL PADEMI COVID 19 Muhamad Junaidi; Kasmi Kasmi
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

During the current covid pandemic, which can be said to be the new normal period, where all people have received vaccine 2, which does not mean that life is going on normally, it is hoped that with conditions like this we can quickly adapt to the environment. Although during a pandemic, public services must continue to run well, public servants are closely related to the internal culture of the organization. The government bureaucracy in the new normal period is generally lacking in supporting efforts to improve public services. If employee morale begins to decline, it will result in the failure of the goals to be achieved, on the contrary, with high morale, these goals can be achieved properly. The condition that occurs in the Regional Revenue Service of Bandar Lampung City is that there is a decrease in work morale. So the employees of the Bandar Lampung City Regional Revenue Service in carrying out their work are not optimal. The non-optimal performance of civil servants can be seen from the non-achievement of the work targets that have been set. This study aims to determine the effect of material and non-material motivation of employees on the job satisfaction of employees of the Regional Revenue Service of Bandar Lampung City. While the analytical tool used is simple linear regression analysis using a t-test. The results of the quantitative analysis show that material and non-material motivation (X1) has a significant effect on employee job satisfaction (Y). This conclusion is obtained partially, it is known that material and non-material motivation (X1) have a significant effect on employee job satisfaction (Y) at the Regional Revenue Service of Bandar Lampung City. This is shown from the count value of the work motivation variable (X1) = 8,707 and the count is greater than the t table value of 1,697.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN KERJA KARYAWAN DENGAN QUALITY OF WORK LIFE SEBAGAI VARIABEL MEDIASI PADA INDUSTRI PERBANKAN DI WAY JEPARA LAMPUNG TIMUR Yolla Zelika Desastra
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

The application of the transformational leadership style of the banking industry in Way Jepara, East Lampung, is currently ideal. Through this leadership style, all the positive values of the potential of banking organizations in Way Jepara, East Lampung can be transformed into actual frameworks to achieve company goals in an effort to face increasingly fierce business competition. In addition, the existence of a good quality of work life also fosters satisfaction for employees so that it can increase the desire of employees to stay and survive in the organization and try to provide the best for the company. This study aims to analyze the role of mediating quality of worklife in the influence of transformational leadership on job satisfaction. The data in this study were obtained from 200 employees of banking institutions in Way Jepara, East Lampung and the data were analyzed using structural equation modeling analysis. The conclusion of this study is that transformational leadership can significantly influence job satisfaction through quality of worklife. The implication of this research is that the banking institutions in Way Jepara, East Lampung must be able to provide leadership training for the management level staff so that the level management staff can become leaders who can give confidence to employees that the company's goals will be achieved, gain respect from employees, able to encourage employees to use creativity in completing work, eager to listen to new ideas or ideas, and be able to solve problems from various perspectives and try to improve self-development of employees and review existing salary systems then make revisions to existing salary systems can make employees more satisfied with paying salaries that are worth the work,
TATA KELOLA DAN SETATUS KEBERADAAN TATAH WAKAF DI KECAMATAN GEDONG TATAAN KABUPATEN PESAWARAN LAMPUNG Wagiyo Wagiyo; Asri Widya Putri; Putri Wulandari
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

Waqf is one of the Islamic institutions that is closely related to the welfare of the people and has long been institutionalized in Indonesia, Waqf as the wealth of the Ummah belongs to the people, and the status of ownership and management must be carried out properly, so as to minimize risks such as; the risk of being taken back by the heirs after the waqf dies, the loss of the waqf due to the status of the waqf, the use of waqf that is not in accordance with its designation. This study uses a qualitative descriptive method which uses data sources through direct observations and interviews and questionnaires in the village, the Office of Religious Affairs in the Tataan Building District, and the Tataan Building District Office, Pesawaran Regency. The existence of waqf in 7 sub-districts in Pesawaran Regency, the number of waqf lands is 1,141 certified locations, 227 or those with certificate status only reached 19.89%, and 914 or 80.11% not yet certified. Meanwhile, for the 19 villages located in Gedong Tataan District, of the 176 locations the number of certified Waqf is only 26.14%, and those that have not been certified or 73.86%. The risk of possible claims from the waqf heirs is very large, so the risk of losing the waqf land is very large.
ANALISIS RASIO LIKUIDITAS TERHADAP KINERJA LAPORAN KEUANGAN KOPERASI PEGAWAI BANK TABUNGAN NEGARA CIREBON Rusto Nawawi; Endah Budiastuti; Ardhi Fajriansyah
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

Financial overall performance is an outline of the economic circumstance of a enterprise that's analyzed with economic evaluation tools. In assessing the enterprise`s economic overall performance, a sure degree or benchmark may be used. Usually the degree used is the ratio. The motive of this look at become to decide and examine how the economic overall performance of the Cirebon State Savings Bank Employee Cooperative primarily based totally on liquidity ratios, particularly the Current Ratio, Quick Ratio, and Cash Ratio. This look at makes use of a descriptive quantitative technique the usage of the size of liquidity ratios. The records studied had been withinside the shape of economic statements of the Cirebon State Savings Bank Employee Cooperative from 2018 to 2020. Based at the effects of the evaluation, it could be concluded that the economic overall performance of the Cirebon State Savings Bank Employee Cooperative in 2018 to 2020 primarily based totally at the Current Ratio is taken into consideration awful, that is primarily based totally at the effects of the calculation of the common Current Ratio for three years, particularly 435.61%, which continues to be a long way beneath the regulatory standard. Minister of State and Small and Medium Enterprises of the Republic of Indonesia No.06/Per./M.KUKM/V/2006 for the Current Ratio, particularly if 125% to >250% is covered withinside the awful criteria. The economic overall performance of the Cirebon State Savings Bank Employee Cooperative in 2018 to 2020 primarily based totally at the Quick Ratio is taken into consideration awful, that is primarily based totally at the effects of the calculation of the common Quick Ratio for three years, that's 427.67%, which continues to be a long way beneath the same old of the Regulation of the Minister of State and Small and Medium Enterprises Republic of Indonesia No.06/Per./M.KUKM/V/2006 for the Current Ratio, ie if 125% to >250% is covered withinside the awful criteria. The economic overall performance of the Cirebon State Savings Bank Employee Cooperative in 2018 to 2020 primarily based totally at the Cash Ratio is taken into consideration awful, that is primarily based totally at the effects of the calculation of the common Cash Ratio for three years, that's 49.01%, which continues to be a long way beneath the same old of the Regulation of the Minister of State and Small and Medium Enterprises Republic of Indonesia No.06/Per./M.KUKM/V/2006 for Cash Ratio, ie if <125% is covered withinside the awful criteria
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN OBAT-OBATAN PADA UPTD PUSKESMAS CIWARINGIN Yenni Rohmatun; Jenia Dwi Adani
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

This study was to determine the application of accounting information systems and internal control of drug supplies at the Uptd of Ciwaringin Public Health Center. The type of qualitative research is interview and documentation method. The results showed that the application of an accounting information system for drug supplies at the Regional Technical Implementation Unit of the Ciwaringin Health Center was running quite well, the management of drug supplies was carried out manually and computerized, equipped with reports and supporting documents. However, the recording activities on the warehouse card, SMILE, and stock taking are carried out by the same officer. This can lead to the risk of fraud and errors in recording. Meanwhile, the implementation of internal control over the supply of medicines at the Regional Technical Implementation Unit of the Ciwarngin Public Health Center was running quite well and complied with the components of the internal control system. However, in the inventory control activity component, the segregation of duties has not been implemented properly, so there are multiple tasks. Then, the risk assessment component has been done well in dealing with damaged or expired drugs, but officers are still having difficulties in recording
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM PENGELOLAAN PROGRAM BANTUAN OPERASIONAL KESEHATAN (BOK) DI PUSKESMAS JALAN KEMBANG Suripto Suripto; Rahmawati Rahmawati
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

The rapid advancement of information technology today makes most people increasingly feel that information is one of the most important needs. Likewise, in an agency, an information system is nedeed. The objectives of the research are to find out how to apply accounting information systems in management of the BOK program at Jalan Kembang Health Center, and to determine the effectiveness of tha application of the information system. The research method used by the author is a descriptive research method. The conclusion from the results of the research conducted by the author is that the application of an accounting information system at Jalan Kembang Health Center has implemented the system in accordance with exissting produceres. It’s just that there are a few shortcomings, namely in there effectivenes in collecting reports, they always experience delays and also lack of employees to complete reports.
PENGARUH AUDIT INTERNAL MANAJEMEN MUTU TERHADAP KINERJA KARYAWAN DI PT. CIPTA MANDIRI WIRASAKTI Wuri Wuri; Suwandi Suwandi
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
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Abstract

In this study it was found that the implementation of the internal audit had been carried out starting with coordination up to the plan of the internal audit report to the Board of Directors. The actual implementation is backwards from the initial plan which results in the next step being also disrupted. Because the audit was not carried out on time, it required more coordination between the auditor and the auditee and resulted in the delay of audit verification and reporting to the Board of Directors one month from the initial planned schedule. With delayed implementation, the benefits of improving audit findings are also less pronounced. This study aims to analyze the effect of quality management internal audit on employee performance at PT. Cipta Mandiri Wirasakti. The research method used is quantitative research methods. Data collection techniques using a questionnaire. The total population is 103 people with a sample of 82 people (deviation 5%). This study uses data analysis methods consisting of Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Heteroscedasticity Test and Autocorrelation Test), Simple Linear Regression Analysis, Hypothesis Testing and Coefficient of Determinants. The results of the study with the help of SPSS 23.0 program calculations obtained the t-count value of 6.328 while the t-table was 1.66412 with R Square of 0.334. Thus, the independent variable, namely internal audit quality management, has a positive influence on the dependent variable of employee performance by 33.4%.
FAKTOR-FAKTOR YANG MEMOTIVASI MINAT MAHASISWA DALAM BERWIRAUSAHA DI MASA PANDEMI COVID-19 (Studi Kasus Pada Mahasiswa FEB Univeritas Muhammadiyah Pringsewu) Arohman Arohman; Allan Aldyansyah
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 7 No. 1 (2021): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui aktor-faktor yang memotivasi minat mahasiswa dalam berwirausaha di masa pandemi covid-19. Pengujian hipotesis dalam penelitian ini menggunakan alat analisis regresi moderating dengan uji t, uji F dan koefisien determinasi (R2). Populasi dari penelitian ini adalah Mahasiswa S1 Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas muhamadiyah Pringsewu. Sampel dalam penelitian ini adalah 360 Mahasiswa S1 Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhamadiyah Pringsewu yang telah mengikuti mata kuliah kewirausahaan. Berdasarkan hasil penelitian diketahui bahwa toleransi akan resiko berpengaruh signifikan terhadap minat mahasiswa untuk berwirausaha, sehingga H1 diterima. Dorongan keberhasilan diri berpengaruh signifikan terhadap minat mahasiswa untuk berwirausaha, sehingga H2 diterima. Tekanan Keluarga berpengaruh terhadap minat mahasiswa untuk berwirausaha, hal ini menunjukkan bahwa wirausaha merupakan pekerjaan yang tidak mudah dan bebas dilakukan siapapun, meskipun kelihatannya ada Tekanan Keluarga, tetapi kenyataan dalam berwirausaha membutuhkan komitmen yang kuat dari dalam diri, sehingga H3 diterima. Latar belakang pekerjaan orang tua berpengaruh signifikan terhadap minat mahasiswa untuk berwirausaha, sehingga H4 diterima.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. DAJIN SAUDARA INDONESIA CIREBON Eman Sulaiman; Faisal Akbar; Nisaun Naziyyah
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 7 No. 1 (2021): Jurnal Dinamika
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Abstract

This study intends to determine the effect of motivation and work environment on employee productivity at PT. Dajin Indonesian Brothers Cirebon. This type of research uses a quantitative descriptive approach with multiple regression analysis techniques. The type of data used is primary data obtained through surveys and observations using SPSS for Windows version 24. Secondary data is obtained from company data and from several books and journals that can be accounted for. The sample for this study was 74 respondents who took a probability sample using the Slovin formula. The results of the study based on the coefficient of determination showed that the level of influence of motivation (X1) on work productivity (Y) was 59.7%. The size of the influence of the work environment (X2) on work productivity (Y) based on the coefficient of determination of 74.4%. The effect of motivation (X1) and work environment (X2) on work productivity (Y) is 76.2%. In other words, productivity (Y) is influenced by motivation (X1). The work environment (X2) is 76.2%. The remaining 23.8% is influenced by other factors not included in this survey.
ANALISIS KORELASI PERILAKU HEDONIC SHOPPING MOTIVATION, PRICE DISCOUNT DAN PEMBAYARAN ELEKTRONIK DI TOKO ONLINE SHOPEE TERHADAP PERILAKU IMPULSE BUYING Miswan Gumanti; Bernadhita Herindri S. Utami
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 7 No. 1 (2021): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

The stimulus factor of consumer by impulse buying behavior which is hedonic shopping motivation, price discount and ease of transaction by electronic payment. This research purpose to analyze the effects hedonic shopping motivation, price discount and electronic payment towards impulse buying behavior. Henceforth, by examining t-test was shown significant influencing hedonic shopping motivation and price discount were on impulse buying. Furthermore, electronic payment was unsignificant influencing towards impulse buying. However, the f-test result was significant effect by hedonic shopping motivation, price discount and electronic payment were on impulse buying.

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