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INDONESIA
Jurnal Ekonomi Logistik
Published by STIE Cendekia Karya Utama
ISSN : -     EISSN : 26865882     DOI : 10.70375
Core Subject : Economy,
Economics, Econometrics & Finance
E-logis : Jurnal Ekonomi Logistik ( ISSN 2686-5882 ) adalah publikasi ilmiah yang diterbitkan oleh STIE Cendekia Karya Utama, dengan fokus pada bidang ekonomi logistik. Jurnal ini bertujuan untuk menyajikan artikel-artikel berkualitas yang berkaitan dengan manajemen logistik, pengangkutan, rantai pasok, distribusi, dan topik terkait lainnya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2020)" : 8 Documents clear
Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak)
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.39

Abstract

The potential for misuse of the funds of the village in Indonesia has increased due to misconstrued one side, basic education is the head of the village and its officials not derived from competencies of accounting. The village chief has the desire and the hope that created a computerized accounting system to simplify financial reporting the village Fund. Thus, a good Accounting System in conducting employee administration finance village Fund will be able to reduce the potential for abuse of the village Fund.This research aims to know the influence of the accounting system and accounting competency against the potential misuse of funds. This research is the research field (field research) with a quantitative approach. The data used are the primary data with survey methods through the dissemination of the questionnaire. There are two independent variables in this study i.e. (X 1) accounting systems and accounting competency (x 2). The dependent variable (Y) village Fund abuse. The technique of sampling using random sampling so that the retrieved samples of the 101 people who represent their respective villages in Kabupaten Demak.The results showed that 1) influential accounting systems against misuse of funds i.e. village of 0762 with pvalue < 0.01; 2) influential accounting competency against the misappropriation of funds of the village i.e. of 0461 with p-value = 0.07.
HUBUNGAN LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN (Studi Kasus Pada Panti Pijat Tuna Netra di Seputaran Kecamatan Gajah Mungkur Kota Semarang)
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.40

Abstract

Tantangan manajer keuangan pada lingkungan yang berubah dengan cepat, perlu menguasai pengetahuan keuangan yang memadahi dalam mengelola perusahaan. Literasi keuangan dibutuhkan semua orang dan manajer keuangan dari berbagai kalangan, sebagai pedoman melaksanakan pekerjaan. Tujuan yang akan dicapai adalah realistis, dapat diukur, ada target pada waktu tertentu. Pengetahuan dasar keuangan yang dibutukan oleh UMKM panti pijat tuna netra antara lain aspek manajemen kas, akses perbankan, pendapatan, pemisahan uang pribadi dan uang bisnis serta peran sumber daya manusia dalam mengelola bisnis. Arus kas merupakan informasi penting perubahan kas, bermanfaat bagi manajemen dan pemilik modal/ kreditor untuk mengambi keputusan operasional maupun investasi. Saving adalah selisih pendapatan yang tidak dikonsumsi, salah satu metode yang baik untuk investasi modal kerja atau modal tetap.
ANALISIS PENGARUH KNOWLEDGE, WORK TRAINING, RISK BEHAVIOR DAN USE OF PERSONAL PROTECTIVE EQUIPMENT TERHADAP LOADING AND DISCHARGING WORK SAFETY (Studi Kasus pada Pelabuhan Tanjung Emas Semarang)
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.42

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh knowledge, work training, risk behavior, dan use of personal protective equipment, secara parsial terhadap loading and discharging work safety (Studi Kasus pada Pelabuhan Tanjung Emas Semarang). Populasi dalam penelitian ini adalah semua Tenaga Kerja Bongkar Muat (TKBM) di Pelabuhan Tanjung Emas Semarang dengan sampel penelitian ini sebanyak 100 responden. Teknik pengambilan sampel yang digunakan adalah probability sampling dengan jenis sampling yaitu simple random sampling. Metode analisis yang digunakan adalah analisis deskriptif dan analisis kuantitatif, data dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan (Software) Statistic Package For Social Science (SPSS). Hasil penelitian ini menunjukkan bahwa variabel knowledge, work training, risk behavior, dan use of personal protective equipment berpengaruh secara parsial terhadap loading and discharging work safety (Studi Kasus pada Pelabuhan Tanjung Emas Semarang). Hasil analisis regresi linier berganda diperoleh persamaan Y = -2,004 + 0,295 X1 + 0,271 X2 + 0,243 X3 + 0,340 X4 + μ. Dari persamaan regresi tersebut dapat diketahui bahwa variabel yang paling dominan berpengaruh terhadap loading and discharging work safety adalah variabel use of personal protective equipment dengan koefisien regresi 0,328. Dan diperoleh nilai koefisien determinasi (Adjusted R Square = 0,623) berarti sebesar 62,3%, koefisien variabel knowledge, work training, risk behavior, dan use of personal protective equipment berpengaruh terhadap loading and discharging work safety. Nilai koefisien determinasi sebesar 62,3% sedang sisanya (100% - 62,3% = 37,7%) dipengaruhi variabel lain diluar penelitian atau diluar model persamaan regresi.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.43

Abstract

The purpose of this study was to determine the effect Variable Time Pressure, Audit Risk, Materiality, Review and Quality Control Procedures, Locus Of Controle, Professional Commitment Against Premature Termination Audit Procedures. The research sample is the auditor who worked on eight Public Accounting Firm ( KAP ) in Semarang , numbering as many as 62 auditors as respondents . Data were collected by questionnaire . Test the validity of using correlation Pearson Product Moment, while the reliability test using Cronbach Alpha. Classic assumption test including normality test, linearity test, test multicollinearity, and heteroscedasticity test . Test the hypothesis in this study using multiple regression analysis were processed with SPSS version 21. The results showed that the Time Pressure high and variable Audit Risk significant positive effect on Premature Sign Off. Variable Locus of Control, Professional commitment, Materiality,and Peer Review negatif effect on Premature Sign Off .
PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN EMOSIONAL TERHADAP PERILAKU ETIS SERTA PENGARUHNYA TERHADAP KINERJA AUDITOR PEMERINTAH (Studi pada Auditor Pemerintah di Jawa Tengah)
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.44

Abstract

Ethical behavior has been examined many times, but research in Indonesia that connects antecedents of ethical behavior to the auditors performance is limited and shows mixed results. The purpose of this study was to analyze the influence of spiritual intelligence and emotional intelligence on ethical behavior, and the impact on the performance of the internal auditor of Central Java provincial government. The research data was obtained from questionnaires distributed through census sampling method. Data were analyzed with methods of structural equation using Visual Partial Least Square (VPLS). The study provides empirical evidence that spiritual intelligence and emotional intelligence positively affects ethical behavior. Likewise, ethical behavior has positive effect on auditor performance. However, this study can not show the influence of spiritual intelligence and emotional intelligence on the performance of auditors.
PENGARUH MOTIVASI, LINGKUNGAN KERJA DAN PENGEMBANGAN KARIER TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI INTERVENING PADA SMK DI KABUPATEN SEMARANG
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.45

Abstract

Employee performance is real behavior that appears each employee as the resulting performance in accordance with its role within the company. Usually people who are referred to as the high performance levels of productive people, and conversely those whose levels do not reach the standard, said to be nonproductive or low performance. High and low performance information an employee can not be obtained for granted, but obtained through a long process that employee appraisal process. Many factors can affect the employees performance, such as motivation, work environment, career development and job satisfaction. The purpose of this study was to analyze the influence of motivation, work environment and career development on employee performance and job satisfaction as an intervening. Population and sample in this research is the teachers and staff of vocational schools in Semarang regency totaling 101 people. Selected samples were 50 teachers. This type of data is primary data. Data collection method was questionnaire. Data analysis technique used is path analysis. The results showed that: Motivation proved positive and significant effect on job satisfaction. Work environment proved positive and significant effect on job satisfaction. Career development proved positive and significant effect on job satisfaction. Motivation proved positive and significant effect on employee performance. Work environment proved positive and significant effect on employee performance. Career development proved positive and significant effect on employee performance. Job satisfaction proved positive and significant effect on employee performance. Motivation proved effect on the performance of employees through job satisfaction as an intervening variable. Work environment proved effect on the performance of employees through job satisfaction as an intervening variable. Career development proved effect on the performance of employees through job satisfaction as an intervening variable
PENGARUH LAYANAN DAN FASILITAS PERPUSTAKAAN TERHADAP KEPUASAN MAHASISWA PENGGUNA PERPUSTAKAAN DI STIE MAHARDHIKA SURABAYA
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.46

Abstract

Penelitian ini bertujuan untuk mengetahui: 1) pengaruh layanan perpustakaan terhadap kepuasan mahasiswa pengguna perpustakaan STIE Mahardhika Surabaya 2) pengaruh fasilitas perpustakaan terhadap kepuasan mahasiswa pengguna perpustakaan STIE Mahardhika Surabaya 3) pengaruh layanan dan fasilitas perpustakaan terhadap kepuasan mahasiswa pengguna perpustakaan STIE Mahardhika Surabaya. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa STIE Mahardhika yang menggunakan jasa layanan dan fasilitas perpustakaan STIE Mahardhika Surabaya dan sampel yang digunakan sebanyak 40 mahasiswa STIE Mahardhika Surabaya pengguna perpustakaan STIE Mahardhika Surabaya. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: 1) layanan perpustakaan berpengaruh positif terhadap kepuasan mahasiswa pengguna perpustakaan STIE Mahardhika Surabaya 2) fasilitas perpustakaan berpengaruh positif terhadap kepuasan mahasiswa pengguna perpustakaan STIE Mahardhika Surabaya 3) variabel layanan dan fasilitas perpustakaan berpengaruh positif terhadap kepuasan mahasiswa pengguna perpustakaan STIE Mahardhika Surabaya.
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA PT. MATAHARI DEPARTMENT STORE, TBK CABANG PARAGON MALL SEMARANG)
E-logis : Jurnal Ekonomi Logistik Vol. 2 No. 1 (2020)
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v2i1.47

Abstract

Pengendalian Internal merupakan suatu kombinasi yang teratur dari berbagai macam unsur metode, kebijakan dan prosedur dengan tujuan untuk melindung harta milik perusahaan, mendorong efisiensi, memberikan keyakinan terhadap laporan keuangan dan dipatuhinya kebijakan manajemen. Penelitian ini bertujuan untuk mengetahui apakah penerapan pengendalian internal atas persediaan barang dagang di PT. Matahari Department Store, Tbk cabang Paragon Mall sudah sesuai dengan standar COSO Framework (The Committee of Sponsoring Organizations of Treadway Commission). Jenis penelitian yang dilakukan adalah analisis deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari wawancara kepada informan, data sekunder yang diperoleh dari dokumentasi serta checklist. Dari hasil penelitian disimpulkan bahwa penerapan pengendalian internal atas persediaan barang dagang pada PT. Matahari Department Store,Tbk cabang Paragon Mall sudah sesuai dengan lima komponen pengendalian internal menurut COSO framework. Penerapan pengendalian internal atas persediaan barang dagang sebesar 86,88% telah sesuai dengan COSO framework. Hal tersebut menunjukkan bahwa pengendalian internal atas persediaan barang dagang di PT. Matahari Department Store, Tbk cabang Paragon Mall masuk kategori sangat efektif. Tingginya angka shringkage diakibatkan oleh damage, kehilangan dan pencurian, kesalahan administrasi, dan pada saat perhitungan fisik persediaan. Hal tersebut dapat dilihat dari rata-rata angka pertumbuhan shringkage sebesar 0,89% yang masuk dalam kategori tinggi. Dengan demikian pengendalian internal sangat berperan atas persediaan barang dagang.

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