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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 231 Documents
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PENGARUH KOMITMEN MANAJEMEN PADA KUALITAS PELAYANAN TERHADAP KEPUASAN KERJA KARYAWAN DAN KINERJA PELAYANAN DENGAN EFEKTIVITAS KETERLIBATAN KARYAWAN SEBAGAI PEMEDIASI BAMBANG SATRIO NUGROHO
Riset Manajemen dan Akuntansi Vol 7, No 1 (2016)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v7i1.17

Abstract

Employees will build a positive attitude and commitment to the organization when the organization demonstrates its commitment to employees. Employees are involved in organizational decision-making will be satisfied and can improve its performance . The purpose of this study was to analyze the effect of management commitment to service on employee job satisfaction and service performance to the effectiveness of employee engagement as a mediating variable. The population in this study were employees and students STMIK Sinar Nusantara Surakarta. Sampling technique in this study using a random sampling and number of samples used by 80 respondents . Methods of data collection using a questionnaire, while the method of data analysis using Path Analysis. Results of this study indicate that management commitment to service has significant positive effect on employee job satisfaction, service performance and effectiveness of employee involvement. Effectiveness of employee involvement had no significant effect on job satisfaction and service performance. Mediation analysis results showed that the effectiveness of employee engagement are not mediated effect of management commitment to service on employee job satisfaction and service performance . Keywords: management commitment, Effectiveness of employee involvement, job satisfaction, service performance
ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM (KSP) BINA USAHA LAHAT PERIODE 2013-2017 Armalinda Armalinda
Riset Manajemen dan Akuntansi Vol 9, No 2 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i2.69

Abstract

Savings and Loans Cooperative (KSP) Bina Usaha Lahat Business is one of the business entities engaged in financial cooperatives. This business entity aims to help improve economic growth in the community that cannot be separated from information technology interference every day. Routine activities are carried out every day by carrying out a system of savings and loan transactions with customers. The increasing level of the economy of the community and the increasing capital needs of KSP. Therefore the Lahat Business Development Cooperative is one of the solutions in obtaining and saving funds for the community. This study aims to analyze profitability ratios to measure financial performance. This study uses a type of descriptive quantitative research, through descriptive research that will get an overview of the status of the subject under certain conditions. The method used in data collection is in the form of interviews and direct observation. Ratio of Gross Profit Margin (GPM), Net Profit Margin (NPM) Ratio, Return On Investment Ratio (ROI) and Return On Equity Ratio (ROE) of Savings and Loans Cooperative (KSP) financial performance to Lahat Business GPM ratio with standard measurement> 15% have healthy criteria, at the ratio of NPM with measurement standards> 15% have healthy criteria, on ROI ratio with measurement standards of 7% to
DETERMINANASI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN PERSPEKTIF KARAKTERISTIK PEMERINTAH DAERAH DAN AUDITOR MAHAMERU ROSY ROCHMATULLAH; RUDY HARTANTO; DWI RAHAYU
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.7

Abstract

This study discusses about audit quality of Local Government Financial Statements in Indonesia. This study aims to analyze the determinant audit quality of Local Government Financial Statements in Indonesia, if it’s seen from the perspective of The Local Government’s and the auditors’ characteristics. This study uses multiple regression method to 393 districts/ municipalities as a sample selected by purposive sampling method. The result showed that the characteristics of Local Government consisting of the size and complexity of Local Government, then the auditors’ characteristics consisting of the auditor’s professional proficiency, all three impact on the audit quality of Local Government Financial Statements. Further, the control variable comprising of Local Government Status and Geographic Types also affect audit quality of Local Government Financial Statements. However, the control variable of Local Government Types have no effect on audit quality. So these results prove that besides auditors themselves, the external factors such as the Local Government’s characteristics could also impact on the audit quality of Local Government Financial Statements in Indonesia. Keywords: Audit Quality, Auditors’ Characteristics, Auditor's Professional Proficiency,Local Government’s Characteristics, Local Government Complexity, Local Government Financial Statements,Local Government Geographical Types, Local Government Size, Local Government Types.
ANALISIS PERSEPSI MAHASISWA TERHADAP PENGEMBANGAN SOFT SKILLS DI PERGURUAN TINGGI Siti Almaidah
Riset Manajemen dan Akuntansi Vol 7, No 2 (2016)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v7i2.55

Abstract

The purpose of this study was to obtain an overview of the characteristics of students and analyze their perceptions of the development of soft skills, the study was conducted on students of private universities in Surakarta. Soft skills are needed so that students have the ability to relate well to others. At present the ratio of the need for soft skills and hard skills to the world of work is inversely proportional to its development in universities. Soft skills are only given an average of 10% in the curriculum. Meanwhile in the world of work, human resources are required to have adequate hard skills and are proficient in their soft skills. The population in this study were all students at Private Universities in Surakarta. While the sample is 60 students. The sampling technique was carried out by purposive sampling technique. Data analysis method was carried out by using univariate research instruments and analysis. Based on the results of the analysis it can be concluded that students have a positive perception of the development of attributes of soft skills in the form of communication skills, leadership, self-organization, and entrepreneurship. Keywords:Perception, Students, Private Universities, Soft Skills.
PENGARUH SAFETY LEADERSHIP DAN SAFETY CLIMATE PADA SAFETY BEHAVIOUR YOPPI SYAHRIAL
Riset Manajemen dan Akuntansi Vol 8, No 1 (2017)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v8i1.31

Abstract

This study examines the effect of safety leadership and safety climate on safety behavior . The samples in this study were employees of PT Bentoel International Investama in Surakarta . As for the respondents in this study were employees engaged in work activities in the company and can provide the information needed in the study and be willing to be the respondent . This survey respondents totaled 126 respondents of 150 employees . The sampling method used was nonprobability sampling , whereas the technique used was convenience sampling . Analysis of data using multiple regression analysis . Based on the analysis of the results obtained : 1 ) safety leadership have influence on safety behavior , 2) safety climate has an influence on safety behavior . Advice can be given to the company is the company must maintain and increase safety leadership and safety climate within the company . Due to a leader who has the attitude motivating , thoughtful , and pay attention to the safety of employees as well as the atmosphere of safety will be able to influence the behavior of employees safety . This will create a positive climate within the company that will ultimately reduce the incidence of workplace accidents , improve employee performance and automatically will also benefit the company . Keywords: safety leadership, safety climate, safety behaviour.
PENGARUH PERILAKU KEPEMIMPINAN TRANSFORMASIONAL DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA KARYAWAN SARJITA SARJITA
Riset Manajemen dan Akuntansi Vol 8, No 1 (2017)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v8i1.22

Abstract

This research aimed to know influenced of: 1) the transformational leadership toward the employees job satisfaction, 2) the locus of control toward the employees job satisfaction. This research was conducted in Bank of BRI Solo Slamet Riyadi with used sample with amount 100 respondent. Sample method with purposive random sampling. Data collecting used questioner, while data analysis technique that used instrument test consist validity test and reliability test; classic assumption test consist heteroscedasticity test, autocorrelation test, normality test, multicolinierity test; hypothesis test consist used multiple linier regression, t test, F test and determinant coefficient. The results show that: 1) the transformational leadership behavior influenced positive toward the employees job satisfaction, 2) the locus of control uninfluenced positive toward the employees job satisfaction, 3) the transformational leadership behavior and locus of control simultan influenced significant toward the employees job satisfaction, 4) coefficient determination value is 0.090, the meaning of transformational leadership behavior and locus of control influenced toward the employees job satisfaction is 9% and while its remain 91% is explained by other variable which is not involved in the regression model such as a compensation system, job load, pay and position promotion. Key word: transformational leadership behavior, locus of control, job satisfaction
PEMANFAATAN MEDIA DARING SEBAGAI SARANA PENGEMBANGAN PRODUK UKM DESA CREWEK KECAMATAN KRADENAN KABUPATEN GROBOGAN Betty Eliya Rokhmah
Riset Manajemen dan Akuntansi Vol 6, No 2 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i2.13

Abstract

This study aims to determin the effect of online media use to increase product sales and market improvement for SMEs (Small Business Enterprises) at Crewek Village, Kradenan District, Grobogan Regency. The results showed a significant difference in the number of product sales and acceptance of SMEs after using online media as a means of promotion and sales of its products. In addition to improving the product, online media usage can improve SMEs market shares. The usage of social media, such as facebook and twitter, are very supportive to increase sales and market utilization. Keyword : online media, small business enterprises, product sales, market shares, income.
STRATEGI PROMOSI DALAM MENINGKATKAN KUNJUNGAN WISATAWAN MANCANEGARA KE CANDI PRAMBANAN JOGYAKARTA Erna Wigati
Riset Manajemen dan Akuntansi Vol 9, No 1 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i1.64

Abstract

This study aims to determine the strategies carried out by the managers of Prambanan Temple in increasing foreign tourist visits, the obstacles faced in increasing foreign tourist visits to visit Prambanan temple, and how to overcome the obstacles faced in increasing foreign tourist visits to the Prambanan Temple. The method used in this study was the observation method by the researchers directly observing Prambanan Temple in Yogyakarta and direct interviews with Prambanan Temple Managers both at the unit branch and at the center. The method used in this study is the theory of triangulation methods, namely from the data sources researchers draw conclusions. Data analysis of this study uses an interactive analysis model consisting of three activities that occur simultaneously, namely data reduction, data presentation and conclusion or verification. The results of this study are promotional strategies carried out by Prambanan Temple Managers in increasing foreign tourist visits by conducting promotional and sales activities in collaboration with related stakeholders including Travel Agents, Ministry of Tourism, Indonesian Embassy, VITO, Managers of the overseas world heritage, through exhibitions, Sales Mission, table top and invite Family Trip for overseas tourism actors. Constraints faced by Prambanan Temple managers in increasing visits by foreign tourists to visit Prambanan temple are: a). Accessibility / Direct Flights from abroad to Jogja are still very limited which results in less competitive tour packages in Jogja, especially for visiting Prambanan Temple, b) competition with world heritage abroad, c). The occurrence of various natural disasters and security issues which resulted in a travel warning from potential countries of the foreign tourist market. How to overcome the obstacles faced by managers in increasing foreign tourist visits to visit Prambanan temple are: a). Increasing promotional activities in collaboration with relevant stakeholders to the Existing and Newmarket. b) improve the quality of services in tourism objects and improve access to information about products and services. c). Cooperate with distribution channels and online travel agents in destination ticket sales. d). Development of products and facilities that are in line with the concept of preservation of cultural heritage. The conclusion of this research is that the promotion strategies carried out by foreign managers both in units or centers have been carried out as much as possible and in various ways such as through exhibitions, Sales Missions, table top and inviting Family Trips to foreign tourists. And suggestions from this study required a lot of understanding human resources in IT to support promotional activities in the coming year. Keywords: strategy, promotion, tourist, foreign countries, prambanan temple
PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Fragarian Meydika; Rini Handayani; Sri Lastuti
Riset Manajemen dan Akuntansi Vol 7, No 1 (2016)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v7i1.49

Abstract

This study aims to prove empirically whether the disclosure of financial performance, GCG, and CSR can increase the value of the company. A total of 30 manufacturing companies listed on the BEI period 2008-2011 serve as samples where sampling is done by purposive sampling method. The data were analyzed using multiple regression with SPSS 17 software. The results showed that financial performance, GCG and CSR had positive effect on firm value. meaning that companies that have good financial performance, implement GCG and CSR in operational activities then the company will increasingly succeed to create value or prosperity for shareholders. Keywords: Financial Performance, GCG, CSR, Corporate Value
KETERKAITAN ANTARA PROGRAM PENDIDIKAN KEWIRAUSAHAAN, KEPUASAN PERILAKU INOVASI, DAN KEPUASAN KINERJA Evin Elvino
Riset Manajemen dan Akuntansi Vol 8, No 2 (2017)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v8i2.27

Abstract

This study investigates and analyzes the influence of Entrepreneurship Education Programme (EEP) on Satisfaction with Performance (SWP) and Satisfaction with Innovation Behaviour (SWIB) as mediation variable. 104 batik Entrepreneurs in Surakarta (Laweyan and Kauman) that has already run the buisness for 1 year, are used as samples. Non-probability and purposive sampling are used as Sampling method and technique. The data Analysis acquired by using Structural Equation Modeling (SEM) results are: 1) Entrepreneuship Education Programme (EEP) influences on satisfaction with innovation behaviour (SWIB); 2) Entrepreneuship Education Programme (EEP) influences on satisfaction with performance (SWP); 3) Satifaction with innovation behaviour influences on satisfaction with performance; 4) Satisfaction with innovation behaviour mediated the influence of Entrepreneuship Education Programme (EEP) on satisfaction with performance. Keywords: Entrepreneurship Education Programme, satisfaction with innovation behaviour, satisfaction with performance

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