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Arif Suwarjono
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Jurnal Riset Manajemen Akuntansi Indonesia
Published by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ISSN : -     EISSN : 29864674     DOI : https://doi.org/10.32477/jrima.v1i3
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Manajemen Akuntansi Indonesia adalah jurnal dengan proses peer review. Jurnal diterbitkan empat kali dalam setahun yaitu bulan Februari, Mei, Agustus dan November. Jurnal Riset Manajemen Akuntansi Widya Wiwaha diterbitkan oleh STIE Widya Wiwaha. Jurnal Riset Manajemen Akuntansi Widya Wiwaha menerima hasil penelitian dibidang manajemen, akuntansi, bisnis dan aplikasinya dalam industri dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 117 Documents
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UPAYA PENINGKATAN KOMPETENSI KINERJA SUMBER DAYA MANUSIA PERSONIL POLRI DI UNIT IDENSOS SATGASWIL DIY DENSUS 88 AT POLRI Kurniawan, Yanche Yohan; Setyawati, Rufaida
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 3 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i3.1041

Abstract

The purpose of this research is to describe the Efforts to Improve the Performance Competency of the Human Resources of Polri Personnel in the Idensos Unit, Satgaswil DIY Densus 88 At Polri, which are still not optimal in terms of skills, knowledge and attitude, to identify obstacles in improving the Performance Competency of the Human Resources of Polri Personnel in the Unit Idensos Satgaswil DIY Detachment 88 At Polri, to obtain efforts to improve the Competency of Human Resource Performance for Polri Personnel in the Idensos Unit of the Special Task Force for DIY Densus 88 At Polri. This research is a qualitative research with 3 Polri personnel as respondents in the Idensos Unit of the DIY Special Detachment 88 AT Polri consisting of 1 head of the Sumda division, 1 Kanidensos Special Detachment 88 AT Polri Yogyakarta Region and 1 member. While the object of research is the Competency Improvement of the Performance of Human Resources for Polri Personnel in the Idensos Unit of the DIY Special Detachment 88 At Polri, and analyzed by Miles and Huberman data analysis. As a result, the competence of Polri Personnel in the Idensos Unit, Satgaswil DIY Densus 88 At Polr in carrying out identification and socialization activities for people/groups suspected of being related to terrorist network groups, suspects of criminal acts of terrorism after arrest, defendants, convicts and former convicts of terrorism crimes and their families in the region Yogyakarta in terms of (1) the skills of Polri personnel in the Idensos Unit of the DIY Special Detachment 88 At Polri are still not optimal so they still need to be improved considering the limited personnel. (2) Knowledge of Polri Personnel in the Idensos Unit of the DIY Special Detachment 88 At Polri is still not optimal where personnel who have the ability as investigators, identification and outreach are still lacking, (3) Attitude of Polri Personnel in the Idensos Unit of the DIY Special Detachment 88 At Polri are good, honest and responsible and have an open mind, willing to accept good suggestions and feedback, but only a few personnel have religious understanding so it needs to be improved. Obstacles in increasing the competence of personnel are the limited number of Polri personnel in the Idensos Unit of the DIY Special Detachment 88 At Polri, limited personnel who have investigator qualifications, identification and socialization, as well as religious knowledge, and still limited facilities and infrastructure both in quality and quantity so that operations are not carried out can be carried out optimally. Efforts to increase the competence of the Human Resources Performance of Polri Personnel in the Idensos Unit of the DIY Special Detachment Unit 88 At Polri which can be (1) improve coordination with Special Detachment 88 AT Yogyakarta Region, (2) increase the competence of personnel in the fields of investigators, identification, socialization and religious knowledge and (3) Efforts are made by improving facilities and infrastructure as well as increasing guidance.
UPAYA PENINGKATAN KINERJA PEGAWAI PEMUNGUT RETRIBUSI DINAS PERDAGANGAN KOPERASI DAN UKM KABUPATEN MAGELANG Yulianto, Sofyan; Widiastuti, Nur
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 3 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i3.1042

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana kinerja pegawai, untuk mengetahui dan menganalisis faktor apa saja yang menyebabkan kinerja belum maksimal, dan untuk mengetahui dan menganalisis upaya apa yang dilakukan untuk meningkatkan Kinerja pegawai pemungut restribusi Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang. Penelitian ini merupakan penelitian lapangan bersifat deskriptif kualitatif. Metode yang digunakan untuk mendapatkan data yang dibutuhkan dalam penelitian dilakukan dengan wawancara, dokumentasi, observasi. Untuk menganalisis bagaimana kinerja pegawai pemungut retribusi Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang digunakan analisis deskriptif kualitatif, untuk mengetahui faktor apa saja yang menyebabkan kinerja pegawai pemungut retribusi Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang belum optimal digunakan analisis deskriptif kualitatif, untuk menganalisis upaya meningkatkan kinerja pegawai pemungut retribusi Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang digunakan analisis kualitatif. Hasil penelitian menunjukkan bahwa kinerja pegawai pada Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang menunjukkan hasil baik. Kinerja pegawai Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang belum optimal dikarenakan berkurangnya motivasi pegawai dalam bekerja terlihat dari seringnya datang terlambat, menunda pekerjaan, serta memanfaatkan fasilitas kantor untuk kepentingan pribadi serta adanya keluhan dari berberapa masyarakat pengunjung bahwa lambatnya proses pengurusan administrasi hal ini menunjukkan penurunan kualitas kinerja pegawai Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang, Keterbatasan sarana dan prasarana serta Penguasaan teknologi Industri. Upaya meningkatkan kinerja pegawai Dinas Perdagangan Koperasi dan UKM Kabupaten Magelang adalah menerapkan disiplin kerja Pegawai Sipil Negara, menerapkan sistem target dalam penggajian, pengawasan internal, pengawasan eksternal, menciptakan situasi dan iklim yang kondusif bagi Pegawai Sipil Negara, memberikan insentif dan memberikan kompensasi. This study aims to find out and analyze how employees perform, to find out and analyze what factors cause performance to not be maximized, and to find out and analyze what efforts are being made to improve the performance of retribution collection employees at the Magelang Regency Cooperative and UKM Trade Office. This research is a qualitative descriptive field research. The method used to obtain the data needed in the research was carried out by interviews, documentation, observation. To analyze how the performance of levy collector employees at the Magelang Regency Cooperative and UKM Trade Office used descriptive qualitative analysis, to find out what factors caused the performance of levy collector employees at the Magelang Regency Cooperative and UKM Trade Office to not optimally used qualitative descriptive analysis, to analyze efforts to improve employee performance The collection of retribution from the Office of Trade, Cooperatives and SMEs in Magelang Regency used qualitative analysis. The results showed that the performance of employees at the Cooperative and UKM Trade Office in Magelang Regency showed good results. The performance of employees of the Magelang Regency Cooperative and UKM Trade Office is not optimal due to reduced employee motivation at work as seen from the frequent arrivals late, delaying work, and using office facilities for personal gain as well as complaints from some community visitors that the slow process of administering administration shows a decrease in quality performance of employees of the Magelang Regency Cooperative and UKM Trade Service, Limited facilities and infrastructure and Mastery of Industrial technology. Efforts to improve the performance of employees of the Magelang Regency Cooperative and UKM Trade Service are implementing work discipline for State Civil Servants, implementing a target system in payroll, internal supervision, external supervision, creating a conducive situation and climate for State Civil Servants, providing incentives and providing compensation.
EVALUASI TINDAK LANJUT HASIL PEMERIKSAAN DESA DI INSPEKTORAT DAERAH KABUPATEN KEBUMEN Purwito, Purwito; Akhmad, Jazuli
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 3 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i3.1043

Abstract

Penelitian ini bertujuan untuk mengevaluasi tindak lanjut hasil pemeriksaan yang dilakukan oleh Inspektorat Daerah Kabupaten Kebumen, khususnya dalam konteks pengawasan keuangan desa. Metode penelitian yang digunakan adalah kualitatif, dengan pendekatan wawancara dan analisis data yang mendalam. Hasil penelitian menunjukkan bahwa Inspektorat Daerah memiliki peran penting dalam membantu Bupati dalam membina dan mengawasi pelaksanaan urusan pemerintahan. Namun, terdapat beberapa kendala yang dihadapi, seperti kurangnya anggaran dan sarana prasarana yang memadai untuk tim tindak lanjut. Selain itu, pemahaman yang kurang dari objek pemeriksaan mengenai tindak lanjut rekomendasi juga menjadi tantangan. Penelitian ini merekomendasikan perlunya komunikasi yang lebih baik dan kerjasama dengan stakeholder terkait untuk meningkatkan efektivitas tindak lanjut hasil pemeriksaan. Dengan demikian, penelitian ini memberikan gambaran yang jelas mengenai tantangan dan strategi yang dapat diterapkan untuk meningkatkan pengawasan dan akuntabilitas dalam pengelolaan keuangan desa di Kabupaten Kebumen. This study aims to evaluate the follow-up actions taken by the Regional Inspectorate of Kebumen Regency, particularly in the context of village financial supervision. The research employs a qualitative methodology, utilizing interviews and in-depth data analysis. The findings indicate that the Regional Inspectorate plays a crucial role in assisting the Regent in overseeing and guiding the implementation of governmental affairs. However, several challenges are encountered, such as insufficient funding and inadequate resources for the follow-up team. Additionally, a lack of understanding among the audit subjects regarding the follow-up recommendations poses a significant challenge. This study recommends the need for improved communication and collaboration with relevant stakeholders to enhance the effectiveness of follow-up actions. Thus, this research provides a clear overview of the challenges and strategies that can be implemented to improve oversight and accountability in village financial management in Kebumen Regency.
PENGARUH SELF EFFICACY DAN READINESS TO CHANGE TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI PEMEDIATOR DI LINGKUNGAN PEMERINTAH DAERAH KABUPATEN KEBUMEN Pranoto, Sutoto; Assery, Syeh
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 3 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i3.1044

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh self efficacy dan readiness to change terhadap kinerja pegawai pada Dinas Komunikasi dan Informasi Kabupaten Kebumen yang dimediasi oleh motivasi kerja. Populasi penelitian adalah seluruh pegawai pada Dinas Komunikasi dan Informasi Kabupaten Kebumen baik yang berstatus PNS mau pun honorer yang berjumlah 84 orang. Metode pengambilan sampel menggunakan sampel jenuh yaitu dengan mengambil semua populasi menjadi sampel. Analisis data menggunakan regresi linier berganda untuk mengetahui pengaruh variabel self efficacy dan readiness to change terhadap kinerja pegawai baik secara langsung maupun secara tidak langsung. Hasil penelitian membuktikan terdapat pengaruh self efficacy dan readiness to change terhadap motivasi kerja pegawai baik secara parsial maupun simultan. Penelitian ini juga membuktikan bahwa self-efficacy dan readiness to change berpengaruh baik secara parsial maupun simultan terhadap kinerja pegawai pada Dinas Komunikasi dan Informasi Kabupaten Kebumen. Selain berpengaruh secara langsung terhadap kinerja pegawai, variabel self efficacy dan readiness to change juga berpengaruh secara tidak langsung terhadap kinerja pegawai melalui motivasi kerja. Tetapi motivasi kerja tidak mampu memediasi atau meningkatkan pengaruh variabel self efficacy dan readiness to change terhadap kinerja pegawai. This research aims to determine the influence of self-efficacy and readiness to change on employee performance at the Kebumen Regency Communication and Information Service which is mediated by work motivation. The research population was all employees at the Kebumen Regency Communication and Information Service, both with civil servant and honorary status, totaling 84 people. The sampling method uses a saturated sample, namely by taking the entire population as a sample. Data analysis uses multiple linear regression to determine the influence of self-efficacy and readiness to change variables on employee performance both directly and indirectly. The research results prove that there is an influence of self-efficacy and readiness to change on employee work motivation, both partially and simultaneously. This research also proves that self-efficacy and readiness to change influence both partially and simultaneously the performance of employees at the Kebumen Regency Communication and Information Service. Apart from having a direct effect on employee performance, the self-efficacy and readiness to change variables also have an indirect effect on employee performance through work motivation. However, work motivation is unable to mediate or increase the influence of self-efficacy and readiness to change variables on employee performance.
ANALISIS GAYA KEPEMIMPINAN, DISIPLIN DAN LOYALITAS TERHADAP KINERJA PEGAWAI OPD (ORGANISASI PERANGKAT DAERAH) KECAMATAN DI KABUPATEN KEBUMEN Tugiyono, Tugiyono; Chasanah, Uswatun
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 3 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i3.1045

Abstract

Berdasarkan latar belakang yang sudah diuraikan bahwa seringnya mutasi pimpinan/camat, sehingga dalam evaluasi capaian kerja yang di peroleh setiap tiga bulan sekali berubah dan ada juga ada juga yang tidak mencapai target sehingga pegawai kecamatan tunjangan kinerjanya tidak menerima penuh. Populasi dalam penelitian ini adalah Pegawai Organisasi Perangkat Daerah (OPD) Kecamatan di Kabupaten Kebumen sejumlah 442 orang. Sampel yang diambil dari penelitian ini adalah Pegawai Organisasi Perangkat Daerah (OPD) Kecamatan di Kabupaten Kebumen yang berjumlah 210 orang. Teknik probability sampling yang digunakan dengan cara Simple Random Sampling. Berdasarkan hasil analisis data yang telah terkumpul dan dipaparkan, Secara parsial Gaya Kepemimpinan mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai, disiplin berpengaruh positif dan signifikan terhadap kinerja kinerja, loyalitas mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai. Secara simultan Gaya Kepemimpinan, disiplin dan loyalitas mempunyai pengaruh positif dan signifikan terhadap kinerja pegawai OPD (Organisasi Perangkat Daerah) Kecamatan di Kabupaten Kebumen.
PENGARUH TUNJANGAN KINERJA, LOYALITAS, DAN KEDISIPLINAN TERHADAP KINERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA KANTOR PELAYANAN PAJAK PRATAMA WONOSARI Aminah, Siti; Mathori, Muhammad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 3 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i3.1046

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tunjangan kinerja, loyalitas, dan kedisiplinan terhadap kinerja pegawai dengan motivasi sebagai variabel intervening di Kantor Pelayanan Pajak Pratama Wonosari. Metode yang digunakan dalam penelitian ini adalah survei dengan penyebaran kuesioner kepada pegawai di instansi tersebut. Data yang terkumpul dianalisis menggunakan teknik analisis regresi untuk menguji hipotesis yang telah dirumuskan. Hasil penelitian menunjukkan bahwa tunjangan kinerja berpengaruh positif terhadap motivasi kerja pegawai, yang pada gilirannya berpengaruh positif terhadap kinerja pegawai. Loyalitas dan kedisiplinan juga terbukti memiliki pengaruh signifikan terhadap motivasi, yang berkontribusi pada peningkatan kinerja pegawai. Penelitian ini memberikan kontribusi penting bagi manajemen sumber daya manusia, terutama dalam merancang kebijakan tunjangan dan program pengembangan pegawai yang dapat meningkatkan motivasi dan kinerja. This study aims to analyze the influence of performance incentives, loyalty, and discipline on employee performance with motivation as an intervening variable at the Primary Tax Service Office of Wonosari. The research employs a survey method, distributing questionnaires to employees within the organization. The collected data were analyzed using regression analysis techniques to test the formulated hypotheses. The findings indicate that performance incentives positively affect employee motivation, which in turn positively influences employee performance. Loyalty and discipline also significantly impact motivation, contributing to enhanced employee performance. This research provides important contributions to human resource management, particularly in designing incentive policies and employee development programs that can improve motivation and performance.
UPAYA PENINGKATAN KESADARAN HUKUM MASYARAKAT PEMOHON SURAT IJIN MENGEMUDI DI SATLANTAS POLRESTA MAGELANG Mustofa, Ishom; Mathori, Muhammad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 2 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i2.1237

Abstract

This research aims to describe the reasons why the increase in legal awareness among people applying for driving licenses at the Magelang Police Traffic Unit is still not optimal and to formulate efforts to increase legal awareness among the people applying for driving licenses at the Magelang Police Traffic Unit.The research design used is descriptive quantitative research supported by data obtained by observation, interviews and involvement with the research object. The sample for this study was 100 SIM applicants. Data analysis uses a qualitative analysis model using the average method and the Miles & Hubberman model.The results of the research show that the cause of increasing legal awareness among people applying for driving licenses at the Magelang Police Traffic Unit is still not optimal, namely due to lack of socialization, lack of knowledge regarding the contents of traffic regulations, there are still people who have a less obedient or obedient attitude towards the regulations, There are still emerging patterns of legal behavior that hope for ease in making a SIM with an Online SIM, Mobile SIM and also socialization. Efforts to increase legal awareness among people who apply for driving licenses at the Magelang Police Traffic Unit in this research are increasing the knowledge of Satlantas Members with various activities such as coaching at morning assembly, and new training and then conducting socialization to the community to increase knowledge about driving license regulations, Magelang Police Traffic Unit Members carry out socialization and education to the public so that they want to read and learn about the contents of the regulations by reading the Knowledge about Driving License (SIM) module which is widely available on the internet, organizing traffic counseling and education in schools, carrying out Enforcement, Order and Discipline Operations (Ops Gaktibplin) ) then the legal attitude for the community in making a SIM C, is developed by increasing understanding of the regulations for making a SIM. You can learn by accessing the material by looking at the site www.korlantas.polri.go.id. Patterns of legal behavior in making SIM C by providing convenience in making SIMs with Online SIMs, Mobile SIMs, service innovation and also socialization via radio, and the POLRI Super App.

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