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Arif Suwarjono
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jrima@stieww.ac.id
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Jl. Lowanu UH VI / 20, Sorosutan, Kec. Umbulharjo, Yogyakarta, Daerah Istimewa Yogyakarta 55162
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Kota yogyakarta,
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INDONESIA
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 131 Documents
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ANALISIS KINERJA PETUGAS PELAYANAN PADA PEMERIKSAAN KUALITAS AIR BERSIH DI UPTD LABORATORIUM KESEHATAN KABUPATEN TEMANGGUNG Aris Suprianto; Priyastiwi Priyastiwi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 2 (2023): 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.v1i2.700

Abstract

This study aims to analyze the performance of service workers in checking the quality of clean water at the UPTD Health Laboratory in Temanggung Regency. The research was carried out starting in October 2022. This type of research is descriptive qualitative. Collection of interview and observation data. Miles and Huberman Model data analysis. The results of the study were obtained: 1) The performance of service workers at the UPTD Health Laboratory of Temanggung Regency was not optimal due to: limited ability of officers, facilities for submitting customer complaints were not well organized, many officers held concurrent other duties, lack of facilities and infrastructure, officers did not understand SOP and frequent incidents officer turnover. 2) Efforts to improve the performance of service workers at the UPTD Health Laboratory of Temanggung Regency, namely: providing facilities to officers related to training, seminars, workshops and or taking further studies in accordance with their respective professions, consulting the Health Service regarding constraints in the health laboratory, improving budgeting funds for improving facilities and infrastructure, making agreements with replacement officers if at any time the scheduled officers leave, carrying out routine monitoring and evaluation.
PENGARUH ROTASI DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABLE INTERVENING DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN B YOGYAKARTA Sutarto Tri Antoro; Nur Widiastuti
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 2 (2023): 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.v1i2.701

Abstract

This study aims to examine the effect of employee rotation and workload on job satisfaction and employee performance, as well as test job satisfaction as a mediator in the relationship between employee rotation and workload on the performance of Yogyakarta Customs employees. Data were obtained from a survey of the entire population of Yogyakarta Customs employees as many as 102 people. A structural model using Partial Least Square (PLS) method is used for data analysis. Analysts conducted with SmartPLS software indicate that employee rotation has no effect on employee performance but has a significant effect on employee performance through job satisfaction. Meanwhile, the workload has a significant effect on employee performance either directly or through employee satisfaction. Thus, job satisfaction has a significant effect on employee performance and can mediate the relationship between employee rotation and workload on employee performance.
IMPLEMENTASI RETRIBUSI PELAYANAN PASAR SECARA ELEKTRONIK (E-RETRIBUSI) DI KABUPATEN TEMANGGUNG Aditya Hendi Kurniawan; Muda Setia Hamid
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.735

Abstract

This study aims to evaluate the implementation of electronic market service fees (E- Retribution) in Temanggung Regency. The research was conducted at the Office of Cooperatives, Small and Medium Enterprises and Trade, Temanggung Regency in December 2022. This type of research is descriptive qualitative. Data collection techniques using interviews, observation and documentation.The data analysis used is Miles and Huberman Interactive Data Analysis Model which consists of data reduction, data presentation and conclusion/verification.The research results show that: The stages in implementing market service fees electronically (E-Retribution) are coordination of parties related to E-Retribution, making E-Retribution applications, making merchant NPWRDs, socializing E-Retribution to market traders, and appointing special officers to carry out assistance and E-Retribution assistance Obstacles faced in implementing E-Retribution are that the internet network is not optimal, there are frequent disruptions to the E-Retribution application system with MPOS, a balance filling system that is not practical, Standard Operational Procedure (SOP) does not yet exist, application dashboard displays and features are not all presented in the E- Retribution application. 3). Efforts in implementing E-Retribution are coordinating with the Office of Communication and Informatics to handle the internet network, coordinating with E-Retribution application vendors and Bank Jateng to overcome disruptions to the E-Retribution system, E-Retribution SOPs are being prepared and discussed internally by the Service and coordination with parties vendor regarding the addition of data search features and adjustments to the appearance of the E-Retribution application dashboard according to needs so that it will be easier to understand.
PENGARUH KOMPENSASI, LINGKUNGAN KERJA, DAN STRES KERJA TERHADAP PRODUKTIVITAS KERJA MELALUI VARIABEL INTERVENING KEPUASAN KERJA PEGAWAI: (STUDI PADA KPP PRATAMA YOGYAKARTA) Arif Muhammad Nurhasan; Muhammad Awal Satrio Nugroho
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.736

Abstract

The purpose of this study was to determine the effect of compensation variables, work environment variables, work stress variables on employee job satisfaction variables, determine the effect of compensation variables, work environment, and work stress on employee work productivity, determine the direct effect of job satisfaction variables on work productivity, determine the effect of compensation, work environment and work stress on work productivity through intervening variables of job satisfaction on employees at KPP Pratama Yogyakarta. The method in this research is a quantitative descriptive method. The population in this study were 100 KPP Pratama Yogyakarta employees. The technique of determining the sample using the saturated sample method is to make the entire population part of the sample. The data collection method used is using a questionnaire and for data analysis using a structural equation model. The results showed that compensation, work environment and work stress have an influence on job satisfaction. Compensation has a positive effect on job satisfaction. The work environment has a positive effect on job satisfaction. Job stress has no effect on job satisfaction. Compensation has a positive effect on work productivity. The work environment has a positive effect on work productivity. Work stress has a negative effect on work productivity. Job satisfaction has a positive effect on work productivity.
PENGARUH TINGKAT PENDIDIKAN, MASA KERJA DAN MOTIVASI KERJA TERHADAP KINERJA DAN KOMPETENSI SEBAGAI VARIABEL INTERVENING PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA WATES Muhammad Fahmi; Muhammad Mathori
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.737

Abstract

This study aims to examine and analyze the effect of level of education, work period and work motivation on employee performance with competence as an intervening variable in for employees of Wates Tax Office with respondents as many as 82 employees. This study uses a quantitative and survey approach. Data collection is done using the questionnaire method. Data analysis method using descriptive statistical analysis and Test with Partial Least Square (PLS). The results of this study show that competence able to explain significantly negative influences the level of education on employee performance, competence e is not effective enough to explain the influence of work period on employee performance, and competence able to explain significantly positive influence the work motivation on employee performance.
UPAYA PENINGKATAN MOTIVASI KERJA SATUAN POLISI PAMONG PRAJA KABUPATEN TEMANGGUNG Dwi Setyorini; Uswatun Chasanah
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.738

Abstract

This study aims to increase the work motivation of personnels of the Civil Service Police Unit in Temanggung Regency. The research was carried out starting in October 2022. This type of research is descriptive qualitative. Collection of interview and observation data. Interactive Model of Analysis. The results of the study: 1) The work motivation of members of the Civil Service Police Unit in Temanggung Regency is not optimal due to budget constraints, discipline has not been carried out optimally, awareness of Satpol PP personnels in carrying out their duties is still lacking, lack of facilities and infrastructure, communication has not gone as it should. 2) Obstacles faced related to work motivation, namely: members skills in carrying out tasks are not yet good, lack of understanding of Satpol PP personnels in carrying out tasks according to SOP, division of tasks that are not in accordance with the main tasks of personnels and compensation that does not meet personnels expectations. 3) Efforts to increase work motivation: active coordination between agencies and the legislature (DPRD) to submit budgets for improving facilities and infrastructure, assistance from superiors in carrying out tasks and giving rewards to personnels who excel and regular training and improving internal coordination.
UPAYA PENINGKATAN KOMPETENSI ANGGOTA SATUAN POLISI PAMONG PRAJA (SATPOL PP) KABUPATEN TEMANGGUNG Joko Nursusilo; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.740

Abstract

This study aims to improve the competence of members of the Civil Service Police unit in Temanggung Regency. The research was carried out starting in October 2022. This type of research is descriptive qualitative. Collection of interview and observation data. Interactive Model of Analysis. The results showed: 1) The competence of the members of the Civil Service Police Unit in Temanggung Regency was not optimal because: the educational background of Satpol PP members was low, socialization had not been able to make street vendors stop selling in prohibited places, some Satpol PP members were often carried away by emotions and the lack of budget for competency improvement 2) Efforts made to improve the competence of Satpol PP members: propose to BKPSDM to improve the competence of Satpol PP members, attend knowledge training which consists of analytical thinking, conceptual thinking and expertise, carry out controlling by observing locations, outreach and controlling actions , providing guidance to Satpol PP members so they can refrain from being easily carried away by emotions and submitting a budget to members of the Temanggung Regency DPRD
PENGARUH REMUNERASI, MUTASI, DAN INSENTIF TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PRATAMA YOGYAKARTA DENGAN MOTIVASI SEBAGAI VARIABEL MEDIASI Narko Hastopo; Suci Utami Wikaningtyas
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.741

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh Remunerasi, Mutasi, dan Insentif secara parsial maupun secara simultan terhadap Kinerja Pegawai Kantor Pelayanan Pratama Yogyakarta dengan Motivasi Sebagai Variabel Mediasi. populasi dalam penelitian ini adalah pegawai Kantor Pelayanan Pajak Pratama Yogyakarta tahun 2023 yang tercatat sebanyak 105 pegawai. penelitian ini menggunakan sampel jenuh sehingga semua populasi dijadikan sampel. data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari subyek penelitian dengan menyebar kuesioner terhadap 105 responden. Penelitian ini dilakukan menggunakan Structural Equation Model (SEM) melalui pendekatan Partial Least Square (PLS) dengan bantuan program SmartPLS ver. 3.2.9 for Windows. Hasil dari penelitian ini menunjukkan bahwa Remunerasi berpengaruh positif terhadap Kinerja Pegawai dan Remunerasi tidak berpengaruh terhadap Motivasi Pegawai. Mutasi berpengaruh negatif terhadap Kinerja Pegawai dan Motivasi Pegawai. Insentif Tidak Berpengaruh terhadap Kinerja Pegawai dan Insentif berpengaruh positif terhadap Motivasi Pegawai. Motivasi sebagai variabel mediasi mampu memediasi pengaruh Remunerasi, Mutasi, Insentif terhadap Kinerja Pegawai.
UPAYA PENINGKATAN KINERJA SUMBER DAYA MANUSIA PADA CV. REJO MULYO KABUPATEN TEMANGGUNG Secyandhila Nanda Ardigajaya; Nur Widiastuti
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.742

Abstract

Kinerja SDM merupakan masalah penting di perusahaan, maka penelitian tentang peningkatan kinerja sumber daya manusia pada CV Rejo Mulyo Kabupaten Temanggung menarik untuk diteliti. Tujuan dari penelitian ini adalah untuk mengetahui dan mencari upaya untuk meningkatkan karyawan pada CV. Rejo Mulyo. Penelitian ini menggunakan metode kualitatif untuk mengetahui secara mendalam strategi peningkatan kinerja perusahaan CV. Rejo Mulyo lebih tepat menggunakan metode kualitatif. Subjek penelitian berjumlah 4 orang yang terdiri dari 2 pemilik perusahaan dan 2 karyawan CV. Rejo Mulyo yang memahami mengenai perusahaan yang dijadikan penelitian. Metode analisis yang peneliti gunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif yaitu menggambarkan dengan data-data atau kalimat dan disusun berdasarkan urutan pembahasan yang telah direncanakan. Hasil penelitian ini menunjukkan penilaian kinerja karyawan pada CV. Rejo Mulyo tidak dilakukan secara sistematis, tidak ada penilaian kinerja membuat pekerja pada CV. Rejo Mulyo menyepelekan pekerjaan yang mereka lakukan ketika tidak dimonitor langsung oleh pemilik CV. Rejo Mulyo, dan upaya peningkatan kinerja dilakukan dengan cara pemberian motivasi kerja dan pemberian bonus pada perusahaan CV. Rejo Mulyo dilakukan oleh pemilik perusahaan kepada para karyawan dengan cara memberikan motivasi secara verbal setiap hari, memenuhi kebutuhan, untuk memperoleh penghasilan yang untuk mencukupi kebutuhan keluarganya.
EFEKTIVITAS PENDIDIKAN DAN PELATIHAN DALAM MENINGKATKAN KINERJA PENGELOLA KEUANGAN BERDASARKAN IKPA PADA LEMBAGA PEMASYARAKATAN KELAS IIB WONOSARI Wuri Widiyanti; Jazuli Akhmad
Jurnal Riset Manajemen Akuntansi Indonesia Vol 1 No 3 (2023): 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.v1i3.743

Abstract

Penelitian ini didasarkan pada fenomena rendahnya kinerja pengelola keuangan pada Lapas Kelas IIB Wonosari dibuktikan dengan rendahnya nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) Tahun 2021. Untuk meningkatkan kinerja pengelola keuangan maka dilakukan pendidikan dan pelatihan. Fokus penelitian ini adalah efektivitas pendidikan dan pelatihan dalam meningkatkan kinerja pengelola keuangan berdasarkan IKPA pada Lembaga Pemasyarakatan Kelas IIB Wonosari. Hasil penelitian ini menunjukkan bahwa pendidikan dan pelatihan yang diikuti oleh pengelola keuangan pada Lapas Kelas IIB Wonosari sudah efektif, dilihat dari hasil evaluasi setelah pendidikan dan pelatihan yaitu terjadi perubahan sikap dan perilaku pada diri pegawai dalam menyelesaikan pekerjaannya jauh lebih baik daripada sebelum mengikuti pendidikan dan pelatihan dan kinerja pegawai juga meningkat dari sebelum mengikuti pendidikan dan pelatihan. Hal ini dibuktikan dengan peningkatan nilai IKPA Lapas Kelas IIB Wonosari pada Tahun 2022.This research is based on the phenomenon of the low performance of financial managers at Class IIB Wonosari Prison as evidenced by the low value of the 2021 Budget Implementation Performance Indicator (IKPA). To improve the performance of financial managers, education and training are carried out. The focus of this research is the effectiveness of education and training in improving the performance of financial managers based on IKPA in Class IIB Penitentiary in Wonosari. The results of this study indicate that the education and training attended by financial managers at Class IIB Wonosari Lapas has been effective, seen from the results of the evaluation after education and training, namely changes in attitudes and behavior of employees in completing their work much better than before attending education and training and employee performance has also increased from before attending education and training. This is evidenced by the increase in the IKPA Class IIB Wonosari Prison in 2022.

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