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Serat Acitya
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 08534748     EISSN : 29617030     DOI : 10.56444
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
bidang ilmu manajemen dan akuntansi antara lain manajemen pemasaran, manajemen keuangan, manajemen sumber daya manusia,termasuk perilaku organisasi, dan manajemen informasi, sistem pengendalian manajemen, audit manajemen, akuntansi keperilakuan, sistem informasi akuntansi, penganggaran, perpajakan, akuntansi manajemen, akuntansi keuangan dan biaya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 220 Documents
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Pengaruh Motivasi Intrinsik, Kompensasi Financial dan Iklim Organisasi dengan Organizational Citizenship Behavior (OCB) Karyawan Sebagai Variabel Intervening dan Dampaknya terhadap Kinerja di PT. Central Mega Kencana Bella Puspita Audina; R Dimas Praditya; Suryono Efendi
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.937

Abstract

This study aims to analyze how much the influence of Intrinsic Motivation, Financial Compensation and Organizational Climate on OCB and its impact on employee performance at PT. Central Mega Kencana. This study uses a survey method by distributing questionnaires to employees at PT. Central Mega Kencana as the respondent. Quantitative research methods with Structural Equation Modeling (SEM)analysis techniques with the application of AMOS version 22. The samples in this study were 145 respondents. The results showed that Intrinsic Motivation, Financial Compensation and Organizational Climate directly had a positive effect on employee performance. and OCB has a positive and significant effect on the performance of employees at PT. Central Mega Kencana.
Characteristics of Position and Team Work with Employee Performance at the Public Works and Public Housing Office of Bogor Regency Usmar Ismail; Sismiati Sismiati; Syarifuddin Sulaiman
Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.995

Abstract

The purpose of this study was to analyze and test the influence of position characteristics and team work on employee performance. This research was conducted at the Office of the Public Works & Public Housing Agency, Bogor Regency, West Java. The population in this study were all employees with the status of State Civil Apparatus (ASN) at the Bogor District Public Works & Public Housing Service. The population in this study were 287 people. By using the Slovin formula, a total sample of 167 people was obtained. The analysis technique used is multiple regression analysis. The results of the analysis show that job characteristics and team work have a significant effect on employee performance.
Analisis Kepuasan Pasien BPJS Kelas III Terhadap Pelayanan Rawat Inap Di RSU Haji Medan Merry Moy Mita
Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.1051

Abstract

RSU Haji Medan is one of the hospitals in North Sumatra Province that is still experiencing problems with service quality. Health services for patients at RSU Haji Medan are still facing problems with limited consultation time with doctors, unsatisfactory drug services, inappropriate doctor visit schedules, uncomfortable wards, and nurses who are not friendly to patients. This research is a survey with a quantitative descriptive approach that aims to explain the effect of service quality on inpatient satisfaction at RSU Haji Medan. The population in this study were JKN inpatients at RSU Haji Medan, with a sample size of 50 people. Data were obtained through interviews using a questionnaire and analyzed using univariate and bivariate analysis. The results showed that the quality of service as measured through the aspects of physical evidence, responsiveness, reliability, assurance, and empathy affects the satisfaction of inpatients at RSU Haji Medan. It is suggested to RSU Haji Medan to improve the quality of service to patients by paying attention to the dimensions of service quality so as to increase patient satisfaction, The reliability dimension needs special attention because it is the most dominant aspect that influences patient satisfaction.
Pengaruh Rekrutment Pegawai, Pelatihan Karyawan Terhadap Kinerja Karyawan Pada UKM (Studi Kasus Rumah Makan Kebun Pondok Punokawan, Binjai) Merry Moy Mita
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.1053

Abstract

The process of finding employees, or what is often called employee recruitment, is an important concern for employers. Recruitment is carried out with the hope of getting employees with the required classification. After the recruitment process is carried out, it is necessary to conduct training for new employees according to their job title. The training was conducted to equip employees to be more creative and able to provide excellent service to visitors. Training is one of the efforts to achieve the service standards that have been set in the business. The population and sample of this study were all 37 employees at RIC, with the data collection method in this study being a questionnaire that will be distributed to employees. The list of questions on the research questionnaire uses a Likert scale. The data analysis method uses descriptive qualitative analysis, namely by distributing questionnaires to respondents to solve the problems to be studied, and quantitative analysis is carried out by processing the data using the SPSS version 23 software tool. From the results of the study, it can be concluded that there is a significant influence between recruitment and training on employee performance at Coffee Idea House. This means that business people must pay attention to a good recruitment process and intense training to improve employee performance.
Minat berkarier mahasiswa akuntansi dibidang perpajakan: Pengetahuan perpajakan, motivasi dan penghargaan finansial Nurchayati Nurchayati; Alifiya Ufaida; Parju Parju; Muchayatin Muchayatin
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1076

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak, motivasi, penghargaan finansial terhadap minat berkarir dibidang perpajakan. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dari penelitian ini adalah mahasiswa program studi akuntansi Fakultas Ekonomika dan Bisnis pada Universitas 17 Agustus 1945 Semarang semester 5 dan semester 7. Sampel ditentukan 100 mahasiswa sesuai dengan Hair (2011) yang menyatakan data survei minimal 100. Teknik pengambilan sampel menggunakan simple random sample. Data dikumpulkan dengan menyebarkan kuesioner sebanyak 100 dan yang kembali 72 sehingga tingkat respon (respone rate) sebesar 72 persen. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan penghargaan finansial berpengaruh positif dan signifikan terhadap minat berkarir mahasiswa akuntansi dibidang perpajakan, sedangkan motivasi berpengaruh positif tidak signifikan terhadap minat berkarir mahasiswa akuntansi dibidang perpajakan.
Pengaruh Karakteristik Perusahaan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Risiko Pada Perusahaan Sektor Keuangan Ega Putri Kurniawati; Khamimah Khamimah
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1077

Abstract

Menguji pengaruh karakteristik perusahaan, ukuran perusahaan dan corporate governance terhadap pengungkapan risiko pada perusahaan sektor keuangan, Data yang digunakan dalam penelitian diperoleh dari data laporan tahunan. Penelitian ini termasuk penelitian sensus dengan populasi survei sebanyak 87 perusahaan sektor keuangan. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa karakteristik perusahaan dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan risiko, sedangkan corporate governance berpengaruh positif tidak signifikan terhadap pengungkapan risiko.
E-Government Dan Manajemen Pelayanan Publik : (Studi Tentang upaya Pengembangan E-Government Pemerintah Daerah Kabupaten Bima) Sri Asmiatiningsih
Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.1078

Abstract

The purpose of this research is to find out the efforts to develop e-government and improve public services in Bima Regency. This study used descriptive qualitative method. The subjects of this study were selected through a nonprobability sampling technique, using a purposive sampling technique. The informants in this study were 20 web admins of the Regional War Work Unit/OPD of the Regional Government of Bima Regency. Data collection techniques consist of observation, interviews, and documentation. The results of the study show that support for the implementation of e-government in public services in Bima Regency has been provided, although it is not optimal, this is due to different budget allocations in each Regional War Work Unit/OPD. On the capability side, in general the literacy level of Bima Regency Government employees is still low, especially senior employees. Meanwhile, on the value side, e-government managers already understand the benefits and importance of information technology applications in public services. In order for the implementation of e-government to run optimally, it is necessary to make a clear legal umbrella and make a grand design for the development of e-government including preparing the budget. Regarding employees with low literacy, it is necessary to plan continuous Information Technology training and in the future the Bima district government must plan to recruit employees with an educational background in information technology.
Implementasi Kebijakan Mitigasi Dan Kesiapsigaan Bencana Pada Badan Penanggulangan Bencana Daerah Kabupaten Bima Mas’ud Mas’ud; Haeril Haeril
Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.1079

Abstract

The aim of this research is to determine the implementation of mitigation and preparedness policies regarding disaster management in the Bima Regency area. This study used descriptive qualitative method. The location of this research is at the Regional Disaster Management Agency (BPBD) Bima Regency Office. Data collection techniques consist of observation, interviews and documentation. The research results show that regional capacity level data in disaster management shows that aspects of community preparedness through PODES data and in-depth interviews with office holders at the sub-district level are still very weak. That due to the weak regional capacity index in efforts to reduce disaster risk, the level of preparedness for various types of disasters in the community is also low, automatically the level of risk that will occur in the community is very vulnerable. Community preparedness policies have not yet become a priority activity. However, in strengthening preparedness, the Regional Government of Bima Regency has implemented institutional technical capacity policies as well as strong disaster emergency management mechanisms with a disaster risk reduction perspective. The Bima Regency Government is also exploring ready disaster contingency plans at all levels of Government, holding regular exercises to test and develop disaster emergency response programs. And most importantly, the Regional Government must provide financial and logistical reserves as well as anticipatory mechanisms that are ready to support effective disaster management efforts. One of the efforts of the Bima Regency Regional Government is to determine priority disasters. Determining priority disasters in Bima Regency using a priority disaster matrix based on data on disaster risk levels and data on trends in disaster occurrence for each type of disaster.
Pelatihan Dan Pendampingan Inovasi Produk Serta Kemasan Bagi Usaha Mikro Kecil Menengah (UMKM) Makanan Ringan Untuk Meningkatkan Volume Penjualan Wirausaha Di Kabupaten Simalungun Augustinus Suryadi Sitanggang
Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i1.1091

Abstract

Community service activities are carried out in Raya villages in need, namely Raya Village, Raya District, Simalungun Regency. This activity is a collaboration between lecturers and Micro, Small and Medium Enterprises (UMKM) partners. The limitations of MSMEs in Raya Village, Simalungun Regency in their knowledge of innovating correct products and packaging and the desire to progress and develop are their main priorities in solving these problems. The problems that exist in the MSMEs of Raya Village include: finding solutions to existing problems by providing training and guidance as well as assistance during the product and packaging innovation process, providing complete assistance in innovating products and packaging as well as funds to help improve MSME products and packaging, assisting in the process of innovating MSME products and packaging to make them better. This assistance and coaching does not stop at training, but until the MSMEs can really run well. The team uses methods that will be implemented during the activity by sharing and assisting partners in innovating. The planned output is increased product sales from innovation in product packaging and labeling, as well as expanding the product market through online marketing.
Peran Knowledge Acquisition Terhadap Career Awareness dan Academic Performance pada Siswa Vokasi Perkeretaapian Alfian Yuda Prasetiyo; Galih Satria; Sukardi Sukardi
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1095

Abstract

Pendidikan vokasional memiliki peranan penting dalam membekali para siswa dengan keterampilan dan pengetahuan yang relevan untuk memasuki dunia kerja. Di dalam lingkungan Pendidikan vokasional, pengelolaan pengetahuan memainkan peran penting dalam mengakuisi pengetahuan dan penggunaan pengetahuan dari berbagai sumber. Namun keberhasilan akuisisi pengetahuan tidak hanya terbatas pada aspek akademik, melainkan juga memiliki implikasi signifikan terhadap kesadaran karir siswa. Dalam teori pengembangan karir mengidentifikasi lima tahap perkembangan karir yaitu growth, exploration, establishment, maintenance and decline. Teori ini menekankan pada tahapan dan peran hidup dalam perkembangan karir namun tidak menjelaskan bagaimana mengelola karir individu. Oleh karena itu, penelitian ini bertujuan untuk mengeksplorasi dan mengidentifikasi apakah proses pengelolaan pengetahuan memiliki peran antara kesadaran karir dan kinerja akademik pada siswa pendidikan vokasional dibidang perkeretaapian. Penelitian ini menggunakan metode Structure Partial Least Square (PLS-SEM). Populasi pada penelitian adalah taruna pada tingkat III sebanyak 66 orang. Teknik sampling yang digunakan adalah Teknik Non Probality Sampling yaitu dengan Sampling Jenuh (Sensus) dimana semua anggota populasi dijadikan sebagai sampel. Hasil penelitian menunjukkan bahwa seluruh hipotesis diterima, hal ini menunjukkan bahwa untuk meningkatkan kinerja akademik siswa dapat dibangun jika siswa memiliki kesadaran karir berbasis pengetahuan yang diperoleh. Penelitian ini dapat berkontribusi pada pengembangan teori dan memberikan pemahaman kepada para manajer di bidang akademik tentang apa yang harus dilakukan untuk meningkatkan kinerja akademik.

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