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Progress: Jurnal Manajemen dan Akuntansi
Published by STIE Rajawali Purworejo
ISSN : 19795610     EISSN : 30646324     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Progress Jurnal Manajemen dan Akuntansi, Menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan studi ilmu Manajemen dan Akuntansi. Jurnal ini menyediakan tempat bagi para peneliti untuk berdiskusi, mengejar dan mempromosikan pengetahuan di bidang-bidang yang muncul dan berkembang dalam studi ilmu Manajemen dan AKuntansi. Artikel bisa ditulis dalam bahasa Inggris satau bahasa Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 25 Documents
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPON SIBILITY,GOOD CORPORATE GOVERNANCE TERHADAP HARGA SAHAM: STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 –2018
Progress Vol. 17 No. 1 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i1.99

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosure in stock prices. The population in this study are mining companies listed on the Indonesian Stock Exchange in 2016-2018. With purposive sampling method obtained 17 companies. The data collection used is a documentation study method by obtaining data in the form of company annual report. Proxied CSR includes CSR-Eonomy, CSR-Environment, and CSR-Social. GCG is proxied by an Independent Commissioner and an Independent Audit Committee. The data analysis technique used multiple linear regression analysis. This includes the classical assumption test, t test, coefficient determination and F test. The results show that CSR-Economic disclosure has a positive but significant effect on stock price. CSR-Environmental disclosure has a significant positive effect on stock price. CSR-Social disclosure has a significant positive effect on stock price. Each Independent Commissioner and Independent Audit Committee have a positive significant effect on stock price.
PENGARUH BADAN USAHA MILIK DESA ( BUMDES) “KEMBAR SARI “ TERHADAP PENINGKATAN PEREKONOMIAN MELALUI POTENSI DESA BANYUASIN KEMBARAN
Progress Vol. 17 No. 1 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i1.100

Abstract

Village-Owned Enterprises, hereinafter referred to as BUMDes, are an alternative to improving the regional economy in rural areas, and are usually managed by local residents, for education and training, BUMDes are of course tailored to the needs, so from the start you must know what needs are needed to realize success of BUMDes, training or education for villages that are about to establish BUMDes or do not have sufficient resources to establish BUMDes, so the education and training needed are basic accountants and how to establish BUMDes and the position of BUMDES has not been completely regulated in statutory regulations. existing or PERDEs (Village Regulations) on the basis of a Village Head Decree. The purpose of this study was to analyze the use of village funds in Banyuasin Kembaran Village in accordance with the PDIT Permendesa and to analyze what factors hinder the process of using village funds in Banyuasin Kembaran Village for BUMDes development.The form of research used is descriptive , with data collection techniques through interviews with informants who are considered to have the potential to provide information about BUMDes in Banyuasin Kembaran Village. The results of this problem show that the human resources of the village apparatus are different, the development of the economic base in rural areas has long been carried out by the government through various programs. However, these efforts have not yielded the satisfactory results that we all wanted. Many factors contributed to the unsuccessfulness of these programs. One of the most dominant factors is too large a government intervention, as a result it inhibits the creativity and innovation of rural communities in managing and running economic machines in rural areas.
EVALUASI ALOKASI DANA DESA (ADD)TENTANG PENGHASILAN TETAP (SILTAP) KEPALA DESA DAN PERANGKAT DESA DI DESA KALISEMO KECAMATAN LOANO KABUPATEN PURWOREJO
Progress Vol. 17 No. 1 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i1.101

Abstract

In the field of village administration, there is a budget regarding the Fixed Income of the Village Head and Village Officials, and there are allowances for BPD operations, Village Government Operational Expenditures and RT / RW Operations. This is a problem for village government officials, especially Kalisemo village, by making it one permanent income for the village head and village apparatus under one roof of the budget line, namely the allocation of village funds, so to be able to enjoy the salary, the village apparatus must wait for the ADD Budget disbursement first so that it cannot enjoy a quarter of a month's salary and even a month will only be a luxury and impossible. The purpose of this study was to determine ADD in Kalisemo Village, determine the suitability of the percentage of VillageHeads and Village Officials in Kalisemo Village, Loano District, Purworejo Regency to ADD, to know the implementation / application of ADD in Kalisemo Village About SILTAP Village Heads and Village Officials and to know Evaluation ADD regarding SILTAP of Village Heads and Village Officials in Kalisemo Village.In this research, the type of data used is qualitative data and quantitative data. The data sources are primary data, secondary data, information and analogical situations. The data source sampling technique used is social citation. The type of data collection used is observation, interviews / interviews, literature study and documentation. The data analysis techniques in this study were data reduction, data copy and drawing conclusions or verification. In data validation research or testing the validity of data is an important factor in research. This study uses a percentage technique with a formula. The data presentation technique uses descriptions and is qualitatively explained, analyzed through descriptive explanations. Meanwhile, the analyzed data will be presented in the form of tables and attachmentsVillage Fund Allocation in Kalisemo village, Loano sub-district is paid twice a year. In addition, the application of ADD regarding SILTAP for VillageHeads and Village Officials is set at a maximum limit of 60% of the total ADD. SILTAP of Village Heads and Village Officials in Kalisemo Village, Loano District, Purworejo Regency towards ADD according to the percentage of provisions that have been set, which is 60%. Implementation / application of ADD regarding SILTAP for Village Heads and Village Officials in Kalisemo Village that SILTAP in Kalisemo Village has met the maximum limit of 60% and implementation of ADD spending on SILTAP expenditure for Village Heads and Village Officials is implemented according to existing rules, namely the current SILTAP regulations so the one with ADD. Evaluation of the Accountability Report for the SILTAP report of the Village Head and Village Officials in Kalisemo Village is still lacking in completeness of the files. For attachments, a photocopy of Decree (SK) on the Amount of First Semester SILTAP Acceptance and a photocopy of the Decree of the Goods and Services Procurement Team, then a photocopy of the Decree of the Activity Implementation Team has not been attached to the Accountability report (LPJ). In carrying out work, the apparatus is not in accordance with the main duties and functions of each job.
Pengaruh Likuiditas, Profitabilitas dan Sales Growth dalam Memprediksi Financial Distress
Progress Vol. 17 No. 2 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i2.125

Abstract

This research aims to determine whether there is a significant influence between liquidity with the current ratio proxy, profitability with the Return On Assets proxy, and sales growth in predicting Financial Distress in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data collection technique for this research was obtained using documentation and library study methods. The documentation method was carried out by collecting and studying documents such as data and reports, while the library study method was by collecting data related to research through book or literature references. This research uses data analysis in the form of: descriptive analysis, statistical analysis (multiple correlation analysis, multiple linear regression, coefficient of determination, T test, and F test. Based on the author's research, finally the results obtained were 97% of the three independent variables, namely liquidity, profitability and sales growth, which could explain financial distress. Meanwhile, the remaining 3% is influenced by variables not examined in this research, such as the company's growth rate, sales stability, operating leverage, owner and management attitudes.
Implementasi Sistem Antrian Online Berbasis Aplikasi Mobile JKN pada Pelayanan Pasien Rawat Jalan Peserta BPJS Kesehatan di UPT Puskesmas Dadirejo
Progress Vol. 17 No. 2 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i2.126

Abstract

In accordance with Law No. 40 of 2004 concerning the National Social Security System and Law No. 24 of 2011 concerning the Social Security Administering Body, the government provides basic guarantees for all Indonesian people, namely health insurance, work accident insurance, death and pension insurance. , and old age allowance. In the current development of information technology which leads to mobile application users, BPJS Health makes JKN-KIS (National Health Insurance-Healthy Indonesia Card) services easier. This application utilizes information technology which can be downloaded via the Mobile JKN application on Google Playstore or Apps Store. The aim of Mobile JKN is that people can enjoy services quickly. This research focuses on the person in charge and outpatient registration officers at the Dadirejo Health Center who provide outpatient registration services to BPJS Health participating patients as well as BPJS Health participating patients who have the Mobile JKN application who carry out outpatient registration at the Dadirejo Health Center. Respondents consisted of Dadirejo Community Health Center employees and outpatients. Data was collected through a direct interview process with respondents using an interview guide, direct observation of the activities of Dadirejo Health Center registration officers and patients as well as documentation studies of related documents. The results of the interviews show that the target has been achieved every month, but the level of effectiveness is still an average of 49% of the total number of visits. The obstacles faced by patients are due to the lack of supporting facilities and infrastructure at community health centers which are still inadequate.
Strategi Pemanfaatan Sosial Media sebagai Promosi di Masa Pandemi Covid 19 pada UKM Bolenku Kabupaten Kulon Progo
Progress Vol. 17 No. 2 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i2.127

Abstract

This study aims to explain how the use of social media as a promotional strategy uses a qualitative descriptive approach with the object of research at UKM BolenKu Kulon Progo during the covid19 pandemic. This study explains how the use of social media as a promotional strategy in UKM BolenKu Kulon Progo based on a SWOT analysis and which strategy is most suitable to be chosen considering the amount of market competition and the difficulty of selling during the covid19 pandemic. The primary data used in this study were obtained directly from the owners of UKM BolenKu, employees and consumers/followers. The analytical method used is SWOT analysis, SWOT matrix and SWOT diagrams. The results of the analysis of this study are the use of social media as a promotional strategy is very helpful in developing the UKM BolenKu Kulon Progo business and the strategy used is an aggressive strategy or market penetration.
Pengaruh Kualitas Pelayanan Publik terhadap Kepuasan Masyarakat di Kantor Desa Semawung Kecamatan Purworejo Kabupaten Purworejo
Progress Vol. 17 No. 2 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i2.128

Abstract

This study aims to determine whether service quality has a positive and significant effect on public satisfaction at the Semawung Village Office, Purworejo District, Purworejo Regency. The data source uses a questionnaire. The population in this study were people who were and/or had taken care of KTP, KK, SKTM, SKCK cover letters, birth certificates, birth certificates, death certificates, land certificates, and others at the Semawung Village Office, Purworejo District, Purworejo Regency in the period from January 1, 2022 to July 31, 2022. The sampling technique was purposive sampling. The number of samples taken was 30 people. The data analysis technique used was simple linear regression analysis, coefficient of determination, and t-test. The results of the simple linear regression analysis showed: a constant of 9.328, a b value of 1.366. The results of the coefficient of determination showed an R square value of 0.736. This means that service quality contributes 73.6% to satisfaction. The results of the t-test show: the calculated t value is greater than the t table (8.837 > 1.701) with a sig value of 0.000 (< 0.05), meaning that there is a positive and significant influence between service quality and public satisfaction at the Semawung Village Office, Purworejo District, Purworejo Regency.
Pengaruh Stress Kerja terhadap Kinerja Karyawan: Studi Kasus pada PT Sumber Cipta Multiniaga Djarum Cabang Yogyakarta
Progress Vol. 17 No. 2 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i2.129

Abstract

This research aims to determine the effect of work stress on employee performance at PT Sumber Cipta Multiniaga Yogyakarta. Data collection techniques in this research were obtained by observation, interviews, questionnaires, documentation and literature study. The data source uses a questionnaire. The population in this study were all employees of PT Sumber Cipta Multiniaga Yogyakarta, totaling 37 employees. The sampling technique in this research was 100% of the total population so that the sample was 37 people. The data analysis technique used is simple linear regression analysis, coefficient of determination and partial testing (t test). The result of the simple regression equation is Y = 1.460+0.898X, meaning the constant value is 1.460. This means that if the work stress variable is 0 (zero), then the level or magnitude of the employee performance variable is 1,460. A value of 0.898 means that if the value of the work stress variable increases by 1 unit and other variables are considered constant, employee performance will increase by 0.898. The results of the calculation of the coefficient of determination show that the R Square is 0.526. This means that the work stress variable contributes 52% to employee performance. The remaining 48% of employee performance is influenced by other variables such as leadership, motivation and work environment. The results of the t test show that tcount is greater than ttable (6,227 > 1.689) and the significant level is (0.000 < 0.05), so Ho is rejected and Ha is accepted, which means there is a positive and significant influence between work stress on employee performance at PT Sumber Cipta. Multicommerce. Based on the results of the research and analysis that has been carried out, the author provides suggestions, namely PT. Sumber Cipta Multiniaga Yogyakarta should pay attention to and maintain the psychological condition of its employees, because this can result in a decline in employee performance    
PENGARUH KUALITAS PELAYANAN KOPERASI TERHADAP KEPUASAN ANGGOTA KOPERASI SERBA USAHA (KSU) MIKAT AL KHIDMAH KECAMATAN KUTOARJO
Progress Vol. 17 No. 1 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i1.132

Abstract

This study examines the impact of service quality on member satisfaction at KSU Mikat Al Khidmah, Kutoarjo District. A sample of 50 members was randomly selected from a population of 456. Data were collected via a Likert-scale questionnaire tested for validity and reliability. Data were analyzed using simple linear regression, determination analysis, and t-test. Results show a strong relationship between service quality and member satisfaction, with a correlation value of 0.732. Linear regression indicates that even with zero service quality, member satisfaction remains positive at 4.047. Service quality influences member satisfaction by 53.6%. The t-test confirms an impact, with a t-value of 7.453 exceeding the t-table value of 1.677. Improving service quality at KSU Mikat Al Khidmah is recommended to enhance member satisfaction and welfare, including through mobile app or interactive website development and accessible feedback systems.
Pengaruh Kompetensi Sumber Daya Manusia, Modal Sosial dan Modal Finansial Terhadap Kinerja UMKM Kabupaten Purworejo
Progress Vol. 17 No. 1 (2024): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v17i1.133

Abstract

This study aims to analyze the influence of HR competency, social capital and financial capital on the performance of MSMEs in Purworejo Regency. The population in this study were MSME actors in the category of micro-industrial processing businesses in Purworejo Regency. The sample used purposive sampling technique with 100 respondents. The variables related to this study are HR competency, social capital and financial capital on MSME performance with multiple linear analysis methods. Based on the results of the multiple correlation of the relationship between the HR competency variable and MSME performance, it was obtained as much as 0.787, the social capital variable on MSME performance was obtained as much as 0.616 and the financial capital variable on MSME performance was obtained as much as 0.798. This means that the three variables have a strong relationship to MSME performance. In conclusion, Human Resource Competence, social capital and financial capital have a positive and significant effect on the performance of MSMEs in Purworejo Regency.

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