cover
Contact Name
Harfiahani Indah Rakhma Ningtyas
Contact Email
lppm@itbyadika.ac.id
Phone
+6285749492533
Journal Mail Official
harfiahanityas@itbyadika.ac.id
Editorial Address
Jl. Salem No.3, Kersikan, Kec. Bangil, Pasuruan, Jawa Timur 67153
Location
Kab. pasuruan,
Jawa timur
INDONESIA
Transparan
ISSN : 20853327     EISSN : 27976009     DOI : 10.53567
Core Subject : Economy,
Jurnal Transparan STIE Yadika ini memuat jurnal-jurnal yang diterbitkan lembaga di lingkungan STIE Yadika Bangil yang bekerja sama dengan berbagai lembaga riset dan asosiasi profesi. Jurnal Transparan ini memuat tautan ke berbagai jurnal yang mempublikasikan artikel-artikel penelitian dan kajian-kajian ilmiah yang meliputi berbagai bidang keilmuan diantaranya Akuntansi dan Ekonomi.
Articles 75 Documents
PENGARUH TERM OF PAYMENT, COMPLING HANDLING DAN E-WOM TERHADAP CUSTOMER LOYALTY Ufi Rumefi
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.1

Abstract

This study aims to find out and explain the simultaneous and partial influence of dependent variables: term of payment (TOP), compling handling (CH) and electric word of mouth (E-WOM) on independent customer loyalty (CR) variables.The method in this research is descriptive quantitative method by spreading questionnaire and conducted test with spss.16 test tool so that it will be able to get accurate data to be used as a research.The results of this study showed that the variable term of payment, compling handling and Electric word of mouth simultaneously affect the independence variable of customer royalty with a value of sig 0.001 < 0.005, while partially the term of payment variable affects customer loyalty with sig value, 0.002 < 0.005, as well as the compling handling variable affects customer royalty significantly with a t value of 0.025 < 0.05, electric word of mouth variables in a pasrisl does not affect customer loyalty variables with a sig value of 0.391 > 0.05.
ANALISIS PERBEDAAN KINERJA KEUANGAN RUMAH SAKIT SWASTA NON RUJUKAN COVID SEBELUM DAN SELAMA PANDEMI COVID-19 (STUDI KASUS DI RUMAH SAKIT XY BANGIL) Umi Setyorini
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.2

Abstract

Performance measurement is one of the most important factors for a company. These measurements are used to assess the success of the company and as a basis for preparing rewards or incentives within So far, performance measurement has been carried out traditionally and only focuses on the financial side and the number of patients decreases and of course affects the financial performance of XY Hospital. Cost Recovery Rate is one of the financial performance indicators used by XY Hospital to measure financial performance. CRR is the percentage comparison between the total income compared to the total production costs incurred by the hospital. The population of this study is all the number of patients before the covid-19 pandemic and during the covid-19 pandemic in 2019 and 2020, all the number of human resources before the covid-19 pandemic and during the covid-19 pandemic in 2019 and 2020, all the amount of income before the covid pandemic -19 and during the 2019 and 2020 covid- 19 pandemic. Inpatient services, namely obstetrics & gynecology treatment rooms, child care rooms, baby rooms, general care rooms have decreased from 2019 to 2020. Inpatient services, namely obstetric & gynecological treatment rooms, child care rooms, baby rooms, general care rooms have decreased from 2019 to 2020. Outpatient services for general poly, emergency care installations, obstetrics & obstetrics specialist poly, children, internal medicine, general surgery, eye, THT, lung, nerve, surgery, skin & genital, heart, maternal & child health/ family planning have decreased from 2019 to 2020. Medical Support Services in the laboratory have increased from 2019 to 2020 because every Patients who come to the IGD must have a rapid test. For radiology services, pharmacy experienced a decrease in the number of patients from 2019 to 2020. In 2020 it decreased to diploma (D3) by 5.4%, while the S1 level was 9.1% and the S2 level was 1.9%. Cost Recovery Rate (CRR) or the company's ability to finance the operations of XY Hospital In 2020 it decreased by 13.71% from 2019, still below the target (CRR = 100%) this indicates that XY Hospital in 2020 suffered a loss this is due to The number of patients decreased due to the pandemic.
PENGARUH DISIPLIN DAN MASA KERJA TERHADAP LOYALITAS KERJA DENGAN RELIGIUS SEBAGAI VARIABEL MODERASI(STUDY KASUS PADA KARYAWAN PT MISWAK UTAMA) Ninik Churniawati
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.3

Abstract

This research is about the Influence of Discipline and Working Period on Religious Work Loyalty as a Moderation Variable (Case Study in Employees of PT Miswak Utama). The Issues Raised From This Study Are To Test Whether There Is a Disciplinary Influence On Work Loyalty, Working Period On Work Loyalty, Testing Whether Religiosity Is Able to Moderate The Influence of Discipline On Loyalty And Mguji Whether Religiosity Is Able to Moderate the Influence of Working Life On Loyalty. Population and Sample In This Study Are Employees of Pt Miswak Utama Number 77. The results showed that discipline and working life have a significant effect on job loyalty, while religiosity does not moderate the effect of discipline on loyalty and religiosity does not moderate the effect of working life on loyalty. So it can be concluded that relisiusity is not a guideline that can increase employee loyalty.
ANALISIS PENJUALAN KULINER SECARA ONLINE MELALUI APLIKASI Lailatun Nafisa
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.4

Abstract

In the current pandemic period, many people are experiencing an economic downturn, especially in Bangil’s culinary area, so business people must rack their brains on how to keep them selling and promoting their products. The purpose of this research is to find out how effective online sales are through the application and to analyze the advantages and disadvantages of the application. This Research Uses Interview Method Where The Informants Are Culinary MSME Actors In Bangil Area The Researchers Take Only 7 People. The result of this research is that MSMEs are very helpful in sales and promotion through the application, with the application they can attract more customers, it doesn’t need to spend too expensive promotion costs. By using the application, there are many benefits, although there are some drawbacks, but these weaknesses have no effect on MSMEs. The applications use include Shopee-Food, Grab-Food, Nu-Food and so on.
MULTIPARADIGMA DALAM ETIKA DAN AKHLAK KEPERILAKUAN DIBIDANG ILMU AKUNTANSI Harfiahani Indah Rakhma Ningtyas
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.5

Abstract

Accounting is a system that produces financial information that is used by its users for making a decision. The purpose of the information is to provide guidance in choosing the best course of action in allocating scarce resources in economic business activities. Thus, accounting cannot be separated from human behavior that requires information. To carry out daily activities or the surrounding environment. So that accounting is not something passive, but accounting will always evolve throughout its era. In this study will discuss about a debate between academics and practitioners "whether there is a relationship between behavioral accounting and accounting science in a multiparadigm point of view (Interpretivism). This study aims to determine how important behavioral accounting is in the field of accounting science (financial accounting, cost accounting). and management, and public sector accounting. This study uses an interpretive qualitative paradigm. This study attempts to explain the relationship between action and meaning. The research subjects are several lecturers in Indonesia who represent various fields of accounting. an accountant and manager in terms of financial accounting, cost and management, and finally public sector accounting. It is very clear that a manager and accountant is obliged to perform an ethical action must be in accordance with the standards or rules that have been set.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN HARGA JUAL IKAN BANDENG MENGGUNAKAN FULL COSTIGN (STUDI PADA PETANI IKAN BANDENG DESA MADUMULYOREJO GRESIK ) Khamdan Suriyok
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 13 No. 1 (2021): Jurnal Transparan – Vol. 13 No. 01 (2021)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v13i1.6

Abstract

Based on the phenomena or problems faced by Vaname shrimp entrepreneurs, it is in determining the cost of production and determining the selling price of products that are not appropriate, so they often fail to compete with other Vaname shrimp entrepreneurs. The purpose of this study was to analyze the comparison between the calculation of the cost of production and the company's cost of goods sold using the Full Costing approach. The method in this study is a descriptive qualitative method by means of direct interviews with informants The results of the study can be concluded that the cost of production for Vaname shrimp entrepreneurs has not shown the cost of production in accordance with the collection of production costs. There is a difference in determining the cost of goods according to the company of Rp. 17,309.48 and according to the author based on the theory of Rp. 19,848.57. This has not been used as the basis for determining the selling price because the determination of the selling price is not in accordance with the theory that the company does not take into account the percentage of expected profit but is only based on market prices.
PENGARUH WORK FROM HOME (WFH) TERHADAP PRODUKTIVITAS MAHASISWA STIE YADIKA BANGIL Ufi Rumefi
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 14 No. 2 (2022): Jurnal Transparan – Vol. 14 No. 02 (2022)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v14i1.7

Abstract

Adanya wabah covid-19 membuat masyrakat harus melakukan kegiatan work from home demi menghindari adanya penambahan ledakan penularan pasien diera pademi baik dibidang pendidikan, kebudayaan maupun pariwisata. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh secara simultan dan secara parsial variabel dependen: Kondisi Lingkungan, Keseimbangan Kuliah Pada saat kondisi WHF, Pengembangan Keterampilan dan Relasi Interpersonal terhadap variabel independen Produktivitas mahasiswa. Metode dalam penelitian ini adalah metode kuantitatif deskriptif dengan cara menyebarkan kuisioner dan dilakukan uji dengan alat bantu uji spss.16 sehingga akan di dapat data yang akurat untuk dijadikan sebuah penelitian. Hasil penelitian ini menunjukkan bahwah variabel Kondisi Lingkungan, Keseimbangan Kuliah Pada saat kondisi WHF, Pengembangan Keterampilan dan Relasi Interpersonal terhadap variabel independen Produktivitas mahasiswa berpengaruh secara simultan dengan nilai sig < 0.05 yakni sebesar 0,00,- sedangkan variabel X1 yang di wakili oleh kondisi lingkungan tidak berpengaruh terhadap produktivitas mahasiswa dengan nilai sig 0,124 > 0.05 jadi dapat dikatakan bawhakondisi lingkungan tidak mempengaruhi produktivitas mahasiswa ketika WHF karena WHF dapat dilakukan dimana saja untuk variabel Keseimbangan Kuliah Pada saat kondisi WHF(X2), Pengembangan Keterampilan (X3) dan Relasi Interpersonal (X4) secara paarsial berpengaruh terhadap produktivitas mahsiswa selama WHF dengan nilai sig berturut 0.001 (X2), 0,000 (X3) dan 0,000 (X4)
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PONDOK PESANTREN BERBASIS DIGITAL EKONOMI Lailatun Nafisa
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 14 No. 2 (2022): Jurnal Transparan – Vol. 14 No. 02 (2022)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v14i1.8

Abstract

Di Indonesia Masih Banyak Pondok Pesantren Yang Belum Menerapkan Sistem Informasi Akuntansi Dengan Benar Dan Baik, Bahkan Belum Pernah Menerapkan Sistem Informasi Akuntansi DenganBantuan Teknologi. Tujuan Penelitian Ini Adalah Untuk Mengetahui Dan Menganalisis Sistem Informasi Akuntansi Dalam Penerapan Digital Ekonomi Pada Pondok Pesantren Is’adul Ummah. Penelitian Ini Menggunakan Metode Wawancara Dimana Para Informan Adalah Para Pengurus Pondok Pesantren. Hasil Dari Penelitian Ini Adalah Sistem Informasi Akuntansi Dalam Pondok Pesantren Is’adul Ummah Mojosemi Masih Belum Bisa Diterapkan, Karena Banyak Hal Yang Belum Memenuhi Dalam Komponen SIA, Digital Ekonomi Dalam Pondok Pesantren Is’adul Ummah Mojosemi Masih Belum Bisa Diterapkan, Karena Pondok Pesantren Hanya Mempunyai Usaha Yang Masih Dibilang Sangat Kecil.
ANALISIS MODAL USAHA KUR (KREDIT USAHA RAKYAT) BANK MANDIRI PADA PENDAPATAN UMKM PASURUAN Umi Setyorini
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 14 No. 2 (2022): Jurnal Transparan – Vol. 14 No. 02 (2022)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v14i1.9

Abstract

Modal usaha bagi kelompok usaha kecil, merupakan permasalahan yang cukup pelik. Tidak hanya menghambat kelangsungan bisnis tetapi akan bisa menjadi salah satu sebab gagalnya usaha yang tengah dirintis. Pemerintah merancang program kredit usaha rakyat (KUR), dalam membantu modal usahausaha mikro kecil (UMK), Sepenuhnya sumber dana yang digunakan diperoleh dari dana bank. Pemerintah atau negara harus memberikan dukungan dan ruang seluasnya untuk usaha rakyat. modal kerja atau kredit investasi yang disediakan secara khusus kepada unit usaha produktif melalui program penjaminan kredit. Tujuan dari penelitian adalah 1. Untuk menganalisa proses kredit usaha rakyat (KUR) di Bank Mandiri. 2. Untuk menganalisa kredit usaha rakyat (KUR) dapat meningkatkan pendapatan UMKM di Kecamatan Bangil. Jenis penelitian ini menggunakan operational research. Tujuan penelitian ini yaitu membuat deskripsi, gambaran sistematis, faktual, dan akurat dalam kaitannya dengan hubungan antar fenomena.Model penyajian yang digunakan yaitu metode analisis kualitatif yang membutuhkan penggambaran sekumpulan data yang relevan dengan fokus penelitian Usaha Rakyat (KUR) dapat meningkatkan pendapatan UMKM di Kecamatan Bangil, hasil wawancara ke penguna kredit KUR Bank Mandiri Petani Tambak Udang Intensif di desa Kalanganyar, Toko Bahan Bangunan di desa Pandaan,Toko Bahan Pokok di desa Kalirejo, Mebel Karya Usaha di desa Kraton, Bordir Mawar di desa Kancil Mas mengatakan bahwa kredit KUR Bank Mandiri sangat membawa perubahan dalam peningkatan pendapatan.
STRATEGI PEMBERDAYAAN INDUSTRI KECIL KERAJINAN KALIGRAFI ARAB (Studi Pada Pengusaha Kaligrafi Kecamatan Sukomanunggal Surabaya) Achmad Mutohar
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 14 No. 2 (2022): Jurnal Transparan – Vol. 14 No. 02 (2022)
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtsyb.v14i1.10

Abstract

Berdasarkan Fenomena Yang Terjadi Pada Pengrajin Kaligrafi Arab Yang Terkendala Pandemic Covid19 Yang Mengalami Penurunan Penjualan Sehingga Tidak Sedikit Pengrajin Yang Tutup Dan Merugi Karena Tidak Bisa Memutar Modal. Tujuan Penelitian Ini Dilakukan Untuk Memberdayakan Dan Meningkatkan Kemandirian Masyarakatpengrajin Kaligrafi Arab Di Kecamatan Sukomanunggal Kota Surabaya. Metode Dalam Penelitian Ini Adalah Metode Kualitatif Deskriptif Dengan Cara Interview Langsung Degan Informan. Hasil Penelitian Dapat Disimpulkan Bahwa Hasil Identifkasi Posisi Strategis Industri Kerajinan Kaligrafi Arab, Faktor Kekuatan Yang Dimiliki Industri Kerajinan Kaligrafi ArabMasih Lebih Besar Dibandingkan Dengan Kelemahan. Pemberdayaan Sumber Daya Manusia Menjadi Faktor Penting Selanjutnya Yang Memegang Peranan Penting Dalam Meningkatkan Daya Saingproduk.Oleh Sebab Itu Pembinaan SDM UKM Ditujukanuntukmeningkatkanmutu SDM.