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BHIRAWA
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Core Subject : Education,
Terbitan Berkala Ilmiah (BHIRAWA) diterbitkan oleh Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi "AUB" Surakarta, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa, dan masyarakat pada umumnya, terbit sesuai dengan kebutuhan. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
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Articles 8 Documents
Search results for , issue "Vol 2, No 2 (2015): Desember" : 8 Documents clear
SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER Indah - Widiastuti
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

In order to provide a quick, precise, and accurate financial report, it takes an accounting information System. Accounting Information System can be done both in manual or in computerization. Nowdays, most company are leaving the manuals Accounting Information System, and turning into computerized Accounting Information System. These research is a literatur review about the role, obstacles, and solution of Computerized Accounting Information System. The Existence of Computerized Accounting Information System can provide many benefits and an important role for the company in achieving the objectives effectively and efficiently. However , the company also have to solve the problems that hinder the success of computer-based accounting information system related to human resources and maintenance of computer-based accounting information system itself. Equipping human resources with expertise in accounting / finance and skills in computer technology, and always maintain recency software and hardware computer-based accounting information system to be conducted by the company so that the system can run optimally. Keywords : information system, Accounting Information System, Computerized Accounting Information System.
PENGARUH KUALITAS PELAYANAN PUSKESMAS TERHADAP KEPUASAN PASIEN PENGGUNA KARTU PEMELIHARAAN KESEHATAN MASYARAKAT SURAKARTA (PKMS) DI SURAKARTA Nunuk Herawati; Nur Qomariyah
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

This study aims are to determine the effect of tangible, reliability, responsiveness, assurance and emphaty variables toward the pasients satisfaction of PKMS cards user in Surakarta. The hypothesis are that thre are significant effect of tangible, reliability, responsiveness, assurance, and emphaty toward the patients satisfaction of PKMS cards users in Surakarta. This research is a survey. Data used primary data collected through questionnaires to the patients of PKMS cards user at “Puskesmas” in Surakarta. The data tested by using validity, reliability, classical assumption test, multiple regression analysis, t test, f test and R2 test. The t test result shows that tangible, reliabilty, responsiveness, assurance have a positive and significant effect on patients of PKMS cards user in surakarta. While the empathy variable is negative effect but significant on patients.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK (STUDY KASUS PADA PD. BPR BKK BOYOLALI KOTA) Sundari Sundari
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

The purpose of the research is to find out the bank health level of PD. BPR BKK Boyolali city base on CAMEL factor. The proposed hypothesis on the research is : Bank health level of PD. BPR BKK Boyolali city base on CAMEL factor is assumptions on ADEQUATE HEALTH CONDITION. Several steps are used in order to know how is bank health level can be measured, first, amassing report which is consist of Balance Sheet, Income Statement and others supporting report needed, second, analysing with ratio calculating of Capital Adequacy, Asset Quality, Management, Earnings Ability and Likuidity Sufficiency (CAMEL) also by analysing contravension level to Maximum Limit of Credit Allocation (BMPK), and at the last phase is whole of scores reached will be compared with standart score from Bank Indonesia. Based on the research, known that the healty level of PD. BPR BKK Boyolali city in HEALTH CONDITION with variated final scores between one year with another. It meant that hypothesis which acknowledge PD. BPR BKK Boyolali city at the year of research based on CAMEL factor in ADEQUATE HEALTH CONDITION is unacceptable. The implication expected from the research is giving a clearer view to the Management of PD. BPR BKK Boyolali Kota in policy making at the future in the form work plan and budgeting for the company to achieve a better result. In the work plan we can set up the right planning and strategy and also in the company’s budget planning we may do the efficiency which means that the realization of the expenses are enable to be implemented for supporting the strategy that should be applied. Management have to do evaluation and supervision for all work plan constantly to achieve company’s mission and goals have to find and survival on HEALTH condition. Keywords: the bank health level, CAMEL factor, strategic management
FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS PELANGGAN MINUMAN JAMUGENDONG DI SURAKARTA Saptani Rahayu
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

The aim of this study is to analyze the factors influencing the Customer Loyalty Hold herbs in Surakarta, with a sample of 100 customers carrying medicinal. Analysis of data using multiple regression, t test, F test and coefficient of determination. While the results of multiple regression hypothesis testing is Tangible, reliability, responsiveness, assurance, empathy, have positive effect on customer loyalty. T test results showed that tangible, reliability, responsiveness, assurance, empathy and job satisfaction as independent variables significantly influence customer loyalty carrying medicinal in Surakarta. The test results are known magnitude F F value of 203.913 and a significance value of 0.000
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM INFORMASI PEMASARAN PADA INDUSTRI MEBEL DI DESA MOJOSONGO Rosita .; Hestin Mutmainah; Ida Ayu Kade Rachmawati Kusasih
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

Small industriesare seento able to survivethe currenteconomic crisisandto realize thepeople's welfare. Furniture centersin Mojosongo is a center of furniture in Central Java. This furniture centers face two major obstacles. They still use manual recording system and not well ordered. Marketing concepts that used are also still quite traditional, which only makes the products according to the availability of raw materials without see ing the desire ordem and. It requireda good Accounting Information Systems and Marketing Information System. Keywords: Accounting Information Systems, Marketing Information System.
ANALISIS PERSEPSI YANG MEMPENGARUHI KEPUTUSAN PEMBELI DI CENTRO PARAGON SOLO Maria Retno Budi Astuti; Supriyono .
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

This study aims are to analysis the influence of perceptions Affecting Buyer Decision In Centro Paragon Solo. Data collection techniques by questionnaire. Test conducted research instrument that covers the validity and reliability as well as the classical assumption of research instruments. Methods of analysis using multiple linear regression , t-test, F and R2. The result of the research hypothesis states that (1) According to the calculation results obtained t value 2,174> of t table 1.985 and 0.032 significance value of t table 1.985 and 0.002 significance value of t table 1.985 and 0.000 significance value 1.985 and the value of t table significance 0.024> 0.05, then Ho is rejected and shopping convenience variable positive and significant impact on purchasing decisions in Centro Paragon Solo. According to the calculations, the t value 5.531> of ttable 1.985 and 0.000 significance value F-tabel value of 2.30 and a significance value of 0.000 < 0.05, then Ho is rejected, there is a significant effect of the variable price, store image, product quality, convenience shopping and completeness of product on purchasing decisions in Centro Paragon Solo, simultaneously. (3) Based on the calculation of Adjusted R2 Square value of 0.931. From the results of these calculations can be concluded that the model used independent variables gives a contribution of 93.1 % on the dependent variable, while the remaining 6.9 % is influenced by other factors outside of the variables studied, eg quality of service, promotions and so on other. Keywords : consumer perceptions , purchasing decisions
ANALISA PERBEDAAN KEPUASAN MAHASISWA S1 AKUNTANSI DAN S1 MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI ADI UNGGUL BHIRAWA SURAKARTA V. Titi Purwantini; Endang Sri Suwarni
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

The aim of this study was to analyze differences Student Satisfaction S1 management and S1 Accounting STIE AUB Surakarta seen from Academic Services, Library Services and laboratory services, with a sample of 100 students, 50 students S1 management and 50 students S1 Accounting Data analysis using the Test Mean Compare Samples t. Results of the study as follows: there is a significant difference between student satisfaction and student management accounting views of academic services. mean difference, each of which is 4813, and 0.80. There are significant differences between student satisfaction and student management accounting views of library services mean difference values are respectively 5.164 and 4.960. no significant differences between student satisfaction and student management accounting views of laboratory services, the mean difference is that each and 4.820 and 1.895 Key words: Academic Services, Library services, Services
PERANAN TEKNOLOGI INFORMASI DALAM AUDIT Ika Rochmawati Oktavia
BHIRAWA Vol 2, No 2 (2015): Desember
Publisher : STIE AUB Surakarta

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Abstract

Information technology has changed the business transaction, recording dan business process. When most financial information exist in electronic form, auditors should consider audit procedures. In the other hand, the use of information technology can be used to improve the audit techniques and tools. The information technology also can help auditor increase their productivity, as well as that of the audit function. Generalizedauditsoftwareisthetoolusebyauditorstoautomatevariousaudittasks. This method is rarely used by auditors because they have to examine the whole data. It will takes more time and more money.When accounting and electronic data interchange popularizing, the computerized audit tools are becoming more necessary. With electronic data interchange, an entity and it’s customers or suppliers use communication links to transact business electronically, but some electronic evidence may exist for only a short time and be irretrievable after a specified period if files are changed and backup files do not exist. Thus, auditors should consider the time during which information exists or is available in determining the nature, timing and extent of their substantive tests and applicable tests of controls. Keywords : information technology, auditing, general audit software, electronic data interchange

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