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Serat Acitya
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 23022752     EISSN : 27220494     DOI : -
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
Jurnal ini dikembangkan dari mulai terbit tahun 2012. Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain: Akuntansi Manajemen Akuntansi Keperilakuan Akuntansi Keuangan dan Biaya Sistem Informasi Akuntansi Sistem Informasi Manajemen Sistem Pengendalian Manajemen Audit Manajemen Perpajakan Penganggaran Manajemen Sumber Daya Manusia, termasuk Perilaku Organisasi Manajemen Keuangan Manajemen Pemasaran Manajemen Informasi Manajemen Umum lainnya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 237 Documents
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KINERJA PEGAWAI DILIHAT DARI KEMAMPUAN KERJA, DISIPLIN KERJA DAN TEAM WORK PADA PEGAWAI DINAS KESEHATAN KABUPATEN PEMALANG Ririn Nurhayati; Sri Suprapti
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

This study aims to determine the effect of work ability on the performance of employees of the Pemalang District Health Office. To determine the effect of work discipline on the performance of Pemalang District Health Office employees. To determine the effect of team work on the performance of employees of the Pemalang District Health Office. Based on this, the research is entitled "Analysis of Employee Performance Seen From Work Ability, Work Discipline and Team Work at Pemalang District Health Office Staff".The population in this study were all staff of the Pemalang District Health Office, which numbered 80 people. Sampling using census sampling technique is to determine the number of samples from all existing populations. The sample to be taken in this study is 80 respondents. The data used are primary data by means of a questionnaire. Data analysis using multiple linear regression analysis.Based on the results of the study, the following conclusions can be drawn. There is a positive and significant influence between work ability on the performance of the Pemalang District Health Office staff. With high work ability, the performance of employees will be able to increase. There is a positive and significant influence between work discipline on the performance of employees of the Pemalang District Health Office. With high work discipline, the performance of employees will be able to increase. There is a positive and significant influence between the team work on the performance of the staff of the Pemalang District Health Office. With team work getting higher, the performance of employees will be able to increaseKeyword : Work ability, work discipline, team work and employee performance
REWARD DAN PUNISHMENT SEBAGAI PEMICU KINERJA KARYAWAN PADA PT. DUNIA SETIA SANDANG ASLI IV UNGARAN Suparmi Suparmi; Vicy Septiawan
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

AbstrakTujuan penelitian ini untuk mengetahui pengaruh reward dan punishment  terhadap kinerja karyawan pada PT. DSSA IV Ungaran. Populasi dalam penelitian ini adalah karyawan bagian spinning PT. DSSA IV Ungaran sebanyak 63 karyawan. Penelitian ini menggunakan metode sampel jenuh yaitu semua populasi diambil sebagai responden penelitian. Analisis data penelitian menggunakan regresi linier berganda.Hasil penelitian diperoleh bahwa secara parsial terdapat pengaruh yang positif dan signifikan Reward terhadap Kinerja Karyawan. Hasil pengujian hipotesis pertama menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara Reward terhadap Kinerja Karyawan. Hal ini menunjukkan semakin baik Reward di perusahaan, maka akan semakin meningkatkan Kinerja Karyawan. Hasil lainnya yaitu secara parsial terdapat pengaruh yang positif dan signifikan Punishment terhadap Kinerja Karyawan. Hasil pengujian hipotesis kedua menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara Punishment terhadap Kinerja Karyawan. Hal ini menunjukkan semakin baik persepsi karyawan dalam menanggapi Punishment di perusahaan, maka akan semakin meningkatkan Kinerja Karyawan. Reward dan Punishment Sebagai Pemicu Kinerja KaryawanKata kunci          :     reward, punishment dan kinerja karyawan, sumber daya manusia, organisasi . AbstractThe purpose of this study is to determine the effect of reward and punishment on employee performance at PT. DSSA IV Ungaran. The population of this study were employees of the spinning section of PT. DSSA IV Ungaran as many as 63 employees. This study uses a saturated sample method, which is that all populations is taken as research respondents. Analysis of research data using multiple linear regression.The results of the study showed that partially there is a positive and significant effect of reward on employee performance. The result of the testing of the first hypothesis indicates that there is a positive and significant influence between rewards on employee performance. The better the reward of the company, the better employee performance. Other result, namely partially there is a positive and significant effect of Punishment on Employee Performance. The result of testing the second hypothesis shows that there is a positive and significant influence between Punishment on Employee Performance. This shows the better perception of employees in responding to Punishment of the company, the better Employee Performance. Reward and Punishment as Triggers for Employee PerformanceKeywords: reward, punishment and employee performance, human resources, organization
PENGALAMAN USAHA DARI PEMBELAJARAN ESKALASI KOMITMEN Nurchayati Nurchayati; Parju Parju
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

This study examines the causality relationship between experience and escalation of commitment to prestige milkfish SMEs in Semarang, Central Java, Indomesia. This study used a laboratory experimental design with subjects of 60 SMEs. The independent variable is experience measured by the length of effort of the average business of 11 years and the dependent variable is the escalation of commitment as measured by investment decisions on a scale of 10 to 100.The results of the study with both descriptive and independent t-test analysis showed that experienced SMEs had a greater escalation of commitment compared to SMEs who lacked experience. This research is expected to provide empirical evidence that supports that business actors' experience influences decision making and provides a better understanding of the factors of experience that lead to escalation of commitment.keywords: experience, escalation of commitment, SMEs
ANALISIS PERBANDINGAN HARGA DAN KUANTITAS PENJUALAN BUAH IMPOR DAN LOKAL DI KOTA SEMARANG Parju Parju; Nurchayati Nurchayati
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

The purpose of this study is to find out the comparison of the prices of imported and lokal fruits at the city of Semarang and to compare the quantity of sales of imported and lokal fruits in the city of Semarang. The population of the study were all fruit traders in the city of Semarang. The sample in this study were 89 fruit traders in the city of Semarang.The results of the study Price of wine, apples, papaya, melon, durian, srikaya, pear, oranges, lokal kelengkeng and imports are the same, depending on the quality of lokal and imported fruit. Lokal and imported fruits of low quality are sold at low prices, relatively the same, while lokal and imported fruits that are of good quality are sold at higher prices which are relatively the same, so that lokal fruits can be priced to compete with imported fruit. The sales quantity for lecil wine outlets, lokal apples is greater than the sale of imported fruit and the quantity of sales of papaya, melon, durian, lokal kelengkeng orange is lower than imports. While the large dioulette from the sale of grapes, apples, papaya, melon, durian, srikaya, and lokal kelengkeng is lower.Keywords: Price, Sales, Imported Fruits, Lokal Fruits
FINANCIAL KNOWLEDGE DAN LOCUS OF CONTROL DALAM FINANCIAL MANAGEMENT (STUDI EMPIRIS KELUARGA DI KECAMATAN DEMAK KABUPATEN DEMAK PROPINSI JAWA TENGAH) Rachmiyantono Wahju Harjito
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Financial Knowledge Dan Locus Of Control Terhadap Financial Management Behavior di Kecamatan Demak Kabupaten Demak. Populasi dalam penelitian ini adalah semua kepala keluarga di Kecamatan Demak Kabupaten Demak. Dalam penelitian ini, pengambilan sampel dilakukan dengan menggunakan metode simple random sampling. Analisis data menggunakan regresi linier berganda. Hasil penelitian ini menemukan bukti bahwa variabel financial knowledge dan locus of control secara parsial berpengaruh positif signifikan terhadap Financial Management Behavior di Kecamatan Demak Kabupaten DemakThis study aims to examine the effect of Financial Knowledge and Locus of Control on Financial Management Behavior in Demak District, Demak Regency. The population in this study were all family heads in Demak District, Demak Regency. In this study, sampling was done using the simple random sampling method. Data analysis using multiple regression. The results of this study found evidence that the variable Financial Knowledge and Locus Of Control variables partially have a significant positive effect on Financial Management Behavior in Demak District, Demak RegencyKata Kunci ; Behavioral Management Finance, Knowledge Finance, Locus of Control
PELATIHAN DAN DISIPLIN KERJA UNTUK MENDUKUNG KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAERAH (BKD) KABUPATEN PEMALANG Sugeng Sutrisno
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

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Abstract

Pegawai agar dapat memberikan kepuasan pelayanan kepada masyarakat diperlukan peningkatan kualitas sumber daya melalui pelatihan. Selain itu pegawai juga harus memiliki disiplin kerja yang baik pula untuk menunjang kinerja Pegawainya. Tujuan penelitian ini adalah untuk  mengetahui pengaruh yang signifikan antara pelatihan dan disiplin kerja terhadap kinerja pegawai pada Badan Kepegawaian Daerah (BKD) Kabupaten Pemalang. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Untuk populasidalam penelitian ini adalah pegawai Badan Kepegawaian Daerah Kabupaten Pemalang yang berjumlah 64 orang yang akan dijadikan sampel. Pengambilan sampel dalam penelitian ini dengan metode Proportionate stratified random sampling atau teknik ini digunakan bila populasi mempunyai anggota/unsur yang tidak homogen dan berstrata secara proporsional sesuai dengan tujuan penelitian. Sampel yang digunakan sesuai rumus slovin diperoleh 55 orang pegawai di Badan Kepegawaian Daerah Kabupaten Pemalang. Hasil penelitian diperoleh bahwa terdapat pengaruh yang positif antara pelatihan terhadap kinerja pegawai di Badan Kepegawaian Daerah (BKD) Kabupaten Pemalang. Variabel disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, jika tingkat kedisiplinan pegawai tinggi maka akan berpengaruh terhadap pencapaian target-target kinerja yang telah ditetapkan oleh lembaga. Hasil penelitian ini juga menyatakan bahwa terdapat pengaruh positif pelatihan dan disiplin kerja secara bersama-sama terhadap kinerja pegawai.Kata Kunci: Pelatihan,Disiplin Kerja,Kinerja Pegawai AbstractEmployees to be able to provide satisfaction to the community as needed. In addition, employees must also have good work discipline to support the performance of their employees. The purpose of this study was to study the significant effect between training and work discipline on employee performance at the Regional Personnel Agency of Pemalang Regency. This study uses descriptive quantitative research methods. To participate in this study were employees of the District Civil Service Agency who supported 64 people to be sampled. Sampling in this study using the Proportionate stratified random sampling method or this technique is used if participation has members that are not homogeneous and proportional in proportion to the purpose of the study. The sample used according to Slovin formula was obtained by 55 employees at the Regional Employment Agency of Pemalang Regency. The results of the study obtained from the results of a positive study between training on employee performance in the Regional Personnel Agency of Pemalang Regency. Positive and significant work discipline variables on employee performance, if the level of discipline of employees is high, it will affect the performance targets set by the institution. The results of this study also state the results of positive training and coordination of cooperation on employee performance.Keywords: Training, Work Discipline, Employee Performance
STUDI TENTANG KEPUASAN PENGGUNA “BRT TRANS” DI SEMARANG Siti Aminah; Achmad Zaenuri
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

This study is to examine the effect of rates and facilities on consumer satisfaction who used TRANS BRT Semarang. The population in this passengers who used TRANS BRT in Semarang, its  sample is taken general passengers using convenience sampling and the respondents were taken from  who are passengers currently using BRT TRANS Semarang. Data analysis techniques used in this research is multiple regression analysis techniques. The results show that their rates and facilities significantly influence consumer satisfaction who used TRANS BRT Semarang.Keyword : rates, facilities, student’s satisfaction.
KINERJA PERUSAHAAN dan AUDIT MANAJEMEN KEUANGAN Asti Nurul Suci; Karsiati Karsiati
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

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Abstract

This study aims to study the application of financial management audits at PT. Mowilex Indonesia Regional Indo Central. The focus of this research is the audit of financial management organizations and operational policy audits. This research uses qualitative research methods using case studies. Informants in this study published Branch Manager, SPV Finance & Accounting, SPV Warehouse, and Sales Admin. The analytical tool used in this study is the analysis of the Miles and Huberman model and triangulation.The results showed that financial management audits have not been conducted in a fixed period or period. In the application of financial management audits, much remains to be considered, among others: there are no specific members of the audit team, and the implementation of financial management audits regulates the schedule of each member. The duties, authorities and responsibilities of the financial department have not yet been established. Unwritten financial policies and regulations. There has not been any handling of inventory of goods whose sales are slow. Poor record keeping on the warehouse stock card and collection of goods that are not in accordance with the travel permit, resulting in a difference in the number and number of batches between the system and its physical at the time of the stock taking. Solutions to overcome the challenges that occur in the implementation of financial management audits include: recruiting new Human Resources equivalent to Bachelor degree to become an auditor and making Standard Operating Procedures (SOP) related to the audit implementation schedule. Develop standard job descriptions that are compiled and explained as well as compiling work procedures established by the head office and applied to all branch offices. Make policies related to managing petty cash and credit sales receivables. Manage faster sales completion: provide special discounts or sell at low prices, make samples for projects, repair and return headquarters or transfer to other branches that need the goods, and recycle these items and then use them for CSR (Coorporate Social Responsibility). Re-check after taking the items and before sending them to the customer. In addition, it is necessary to increase supervision of SPV Warehouse to record the entry and exit of goods in the warehouse.Keywords: Management Audit, Financial Management, Financial Management Organization Audit, Operational Policy Audit
ANALISIS NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017 Muchayatin Muchayatin; Afnita Awaliyah
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital, Good Corporate Governance, dan Earning Per Share Terhadap Nilai Perusahaan.  Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di BEI tahun 2017 sebanyak 43 perusahaan. Dari 43 perusahaan tersebut sebanyak 35 perusahaan yang dijadikan sampel. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode analisis deskriptif. Teknik pengumpulan data menggunakan teknik dokumentasi. Teknik analisis data menggunakan analisis regresi linier berganda.Berdasarkan hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, Komisaris independen berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, Komite audit berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, dan EPS (Earning Per Share) berpengaruh positif dan signifikan terhadap nilai perusahaan.Kata Kunci : intellectual capital, good corporate governance, earning per share, dan nilai perusahaan AbstractThis research aims to know the influence of Intellectual Capital, Good Corporate Governance, and Earning Per Share Of the company.  The population in this research is the entire banking company registered in BEI year 2017 as much as 43 companies. Of 43 such companies as much as 35 companies which provided the sample. This type of research is quantitative research with descriptive analysis method. Engineering data collection using the techniques of documentation. Data analysis techniques using multiple linear regression analysis.Based on the results of the research indicate that Intellectual Capital is not a positive and significant effect against the value of the company's independent Commissioner, negative and not significant effect against the value of the company, the audit committee of influential positive and insignificant against the value of the company, and EPS (Earning Per Share) positive and significant effect against the value of the company.keywords: intellectual capital, good corporate governance, earning per share, and the company's values
DISIPLIN KERJA DAN MOTIVASI KERJA UNTUK MENDUKUNG KINERJA PNS PADA KANTOR DINAS SOSIAL PROVINSI JAWA TENGAH Sugeng sugeng-sutrisno@untagsmg.ac.id
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

The research is tested the influence of discipline and motivations independent variables to performances indipendent variable.  The research takes it sample about 167 of 323 people in social office of Central Java consist of sub administration division 24 people, sub social protection division 30 people, sub social development division 27 people, sub social rehabilitation division 33 people, sub social assurance assistance division 34 people, sub chief of human resource development 10 people and sub chief finance 9 people and interviewing 5 chief division and 2 chief  officers. The sample was drawn by Proportionate Stratified Random Sampling Method, even though collecting data used likert method, it’s mean perception scale is distribution responding and it is a basic of determining value’s scale, that is five (5) ordinary scale category. The analysis technique uses instrument test (validity test and reliability test) to test the quality  and  consistency of measurement tools, model test / classic assumption test (multikolinearity test, heterokedastisity test and normality test)  to fulfill the conditions that the equation of regression model can be accepted. Regression analysis and determination coefficient by SPSS version 11.5 is used to acknowledge the effect change of an independent variable and to notice contribution of independent variable to explain dependent variable. The result of validity test explains that (a) all variables are reliable (b) all indicators are valid  (c) it doesn’t occur of classic assumption and (d) combination of two variables discipline and motivation is influenced on officers performance in Social Office Central Java Province. There’s a relation between discipline  and motivation on officers performance Key Words :  Discipline, Motivation, Officers Performance

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