Serat Acitya
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.
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220 Documents
<![CDATA[Minat berkarier mahasiswa akuntansi dibidang perpajakan: Pengetahuan perpajakan, motivasi dan penghargaan finansial ]]>
<![CDATA[Nurchayati Nurchayati]]>;
<![CDATA[Alifiya Ufaida]]>;
<![CDATA[Parju Parju]]>;
<![CDATA[Muchayatin Muchayatin]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1076
<![CDATA[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.]]>
<![CDATA[Pengaruh Karakteristik Perusahaan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Risiko Pada Perusahaan Sektor Keuangan ]]>
<![CDATA[Ega Putri Kurniawati]]>;
<![CDATA[Khamimah Khamimah]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1077
<![CDATA[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.]]>
<![CDATA[E-Government Dan Manajemen Pelayanan Publik : (Studi Tentang upaya Pengembangan E-Government Pemerintah Daerah Kabupaten Bima) ]]>
<![CDATA[Sri Asmiatiningsih]]>
<![CDATA[ Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v11i1.1078
<![CDATA[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.]]>
<![CDATA[Implementasi Kebijakan Mitigasi Dan Kesiapsigaan Bencana Pada Badan Penanggulangan Bencana Daerah Kabupaten Bima ]]>
<![CDATA[Mas’ud Mas’ud]]>;
<![CDATA[Haeril Haeril]]>
<![CDATA[ Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v11i1.1079
<![CDATA[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.]]>
<![CDATA[Pelatihan Dan Pendampingan Inovasi Produk Serta Kemasan Bagi Usaha Mikro Kecil Menengah (UMKM) Makanan Ringan Untuk Meningkatkan Volume Penjualan Wirausaha Di Kabupaten Simalungun ]]>
<![CDATA[Augustinus Suryadi Sitanggang]]>
<![CDATA[ Serat Acitya Vol. 11 No. 1 (2022): April: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v11i1.1091
<![CDATA[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.]]>
<![CDATA[Peran Knowledge Acquisition Terhadap Career Awareness dan Academic Performance pada Siswa Vokasi Perkeretaapian ]]>
<![CDATA[Alfian Yuda Prasetiyo]]>;
<![CDATA[Galih Satria]]>;
<![CDATA[Sukardi Sukardi]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1095
<![CDATA[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.]]>
<![CDATA[Pengaruh Kebijakan Stock Split Dan Right Issue Terhadap Harga Saham (studi pada perusahaan yang melakukan stock split dan right issue periode 2018-2020) Fidia Pangestika ]]>
<![CDATA[Fidia Pangestika]]>;
<![CDATA[Giyah Yuliari]]>;
<![CDATA[C.H. Asta Nugraha]]>;
<![CDATA[Siti Aminah]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1096
<![CDATA[This study aims to determine the influence of stock split policies (stock splits) and limited offer policies (right issue) on stock prices in companies listed on the Indonesia Stock Exchange (IDX). The stock price for a stock split is measured by the closing price and for the right issue using abnormal returns. The data used is the company's stock price data taken on the IDX and Yahoo Finance in 2018 to 2020. The population used in this study amounted to 52 companies consisting of 25 companies that conducted stock splits and 27 companies that conducted right issues and sampling using census methods or saturated samples. Hypothesis testing using wilcoxon signed rank test with observation period (event window) for stock split is 8 days and for the right issue which is 14 days, previously conducted normality test first using shapiro wilk test. The test results indicated that there was an influence on the stock split policy on the stock price in 2018 to 2020 with a significance value of 0.012. As for the right issue test, a significance value of 0.218 was obtained which means that there is no influence on the right issue policy on the stock price in 2018 to 2020.]]>
<![CDATA[Efektivitas Workplace Commitment Dalam Memediasi Pengaruh Partisipasi Dalam Pengambilan Keputusan Terhadap Kinerja Organisasi ]]>
<![CDATA[Karsiati Karsiati]]>;
<![CDATA[Maskudi Maskudi]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1097
<![CDATA[Tujuan utama dari penelitian ini adalah untuk mempelajari pengaruh partisipasi pengambilan keputusan terhadap kinerja organisasi yang dimediasi oleh komitmen kerja membangun perusahaan percetakan dan penerbitan kota semarang, provinsi jawa tengah, Indonesia. Berdasarkan tujuan utama penelitian ini merupakan penelitian terapan deskriptif korelatif berdasarkan data yang dikumpulkan yang telah dilakukan pada tahun 2021. Populasi penelitian terdiri dari karyawan yang bekerja pada perusahaan penerbitan di kota semarang yang mempunyai kantor cabang sebagai distributor di bagian penjualan. Jumlah pegawai di kantor pusat dan cabang sebanyak 1.260 orang. Jumlah sampel yang diambil sebanyak 200 orang, dengan teknik probabilitas sampling. Model kerangka teori yang dibuat menunjukkan adanya variabel intervening yang berfungsi untuk menguji hipotesis yang diajukan. Pengujian hipotesis dilakukan dengan menggunakan Structural Equation Modeling (SEM), dengan menggunakan Analysis of Moment Structure (AMOS). Hasil pengujian hipotesis menunjukkan bahwa partisipasi dalam pengambilan keputusan, komitmen organisasi dan individu mempunyai pengaruh positif yang signifikan terhadap kinerja organisasi. The main purpose of this research is to study the impact of participation on decision-making towards organizational performance mediated by workplace commitment to construct a printing and publishing company in Semarang City, province of central Java, Indonesia. Based on the main purpose this research is an applied research descriptive correlative based on data collected which had been done in 2021. The research population consists of employees who work in publishing companies in the city of Semarang which have branch offices as distributors in sales. The number of employees at the head office and branches is 1,260 people. The number of samples taken was as many as 200 people, with a probability sampling technique. The theoretical frame model that has been made shows the existence of intervening variables, those to test the hypothesis which is already proposed. Hypothesis testing is carried out using Structural Equation Modeling (SEM), using the Analysis of Moment Structure (AMOS). The result of hypothesis examination shows that participation in decision-making, and organizational and individual commitment have a significant positive influence on organizational performance.]]>
<![CDATA[Efektivitas Manajemen Stress Digital dalam Mengatasi Dampak Penggunaan Teknologi Informasi ]]>
<![CDATA[widyatmoko widyatmoko]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1170
<![CDATA[Era digital merupakan perkembangan teknologi informasi yang selalu berkaitan pada dunia ilmu dan pengetahuan. Oleh karena itu, dengan adanya manajemen stress di era digital perlu dilakukan sosialiasi dan penelitian yang lebih mendalam agar hasil yang didapat lebih baik lagi. Sehingga dengan adanya hasil ini diharapkan mampu memberikan motivasi kepada para pegawai mengenai pentingnya manajemen stress di era digital. Penelitian dilakukan dengan menggunakan penelitian metode analisis deskriptif kualitatif. Metode kualitatif bertujuan untuk memahami objek yang diteliti secara mendalam. Dalam implementasinya, ini mengkaji literatur (literature review) dan bersumber dari artikel penelitian (research articles), juga berasal dari jurnal dan berita online yang bertujuan untuk menarik kesimpulan dan mengevaluasi masalah. Hasil penelitian menunjukkan bahwa dengan melakukan berbagai macam detoks sosial media adalah dengan cara membatasi dan mengurangi kegiatan untuk scrolling atau memberi komentar pada media sosial. Karena dengan melakukan hal tersebut dapat membatasi rasa ketergantungan serta kecanduan penggunkan sosial media. kondisi stres kronis di mana pekerja merasa lelah secara fisik, mental, dan emosional gara-gara pekerjaannya.]]>
<![CDATA[Efektifitas Penerapan Marketing Strategy dalam Upaya Meningkatkan Minat Belanja Konsumen di Swalayan Salafiyah Sukorejo Banyuputih Situbondo ]]>
<![CDATA[Imroatus Sholiha]]>;
<![CDATA[Lusi Oktaviani]]>
<![CDATA[ Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya ]]>
Publisher : <![CDATA[Universitas 17 Agustus 1945 ]]>
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DOI: 10.56444/sa.v12i2.1186
<![CDATA[The high interest of the Indonesian people in retail supermarkets makes competition for retail supermarkets increasingly high, so that appropriate and effective marketing strategies are needed. This research examines the effectiveness of marketing strategy implementation in an effort to increase consumer shopping interest at the Salafiyah Sukorejo Banyuputih Situbondo supermarket. This research is a field study using descriptive qualitative research methods, namely the reporting is described and conveyed in words. The data sources used use primary and secondary data, while the data collection techniques use observation, interviews and documentation. The validity of the data uses triangulation. The results of the research show that the marketing strategies carried out at Salafiyah supermarkets are very effective, although not all marketing strategy theories are implemented by Salafiyah supermarkets, but Salafiyah supermarkets' income increases from year to year due to implementing several marketing strategies that they implement in combination with several existing marketing strategy theories. Meanwhile, the obstacles faced in implementing marketing strategies include the lack of quantity of human resources and the lack of knowledge of human resources regarding retail supermarket marketing strategies.]]>
