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All Journal Jurnal Riset Akuntansi Terpadu Account : Jurnal Akuntansi, Keuangan dan Perbankan Journal of Global Business and Management Review JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Batara Wisnu : Indonesian Journal of Community Services
Maelani, Puspita
Universitas Bina Bangsa
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KOMPETISI DAN STRATEGI ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Sektor UKM di Kabupaten Serang) Maelani, Puspita
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1551.502 KB) | DOI: 10.48181/jratirtayasa.v2i2.4924

Abstract

This study aims to examine the influence of competition, organizational strategy, and management accounting system on managerial performance in the SME sector of manufacturing in Serang. The sample in this study is the owner or manager (production, marketing and financial department) who have experience for at least 1 year. The data were obtained by sending questionnaires directly to the respondents, 102 questionnaires distributed to respondents and only 72 returning questionnaires. Data are analyzed using SmartPLS. The results of this study indicate that competition and strategy significantly influence the management accounting system. In addition, competition and management accounting systems have a significant effect on managerial performance. However, strategy has no effect on managerial performance. This study finds that the management accounting system is an intervening variable of the effect of competition and strategy on managerial performance in SMEs.Keywords: Competition, Organizational Strategy, Management Accounting System, Managerial Performance, SME manufacturing, Serang. 
PENGARUH TEKNOLOGI INFORMASI, DESENTRALISASI, KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT RATU CIPTA MANAGEMENT Puspita Maelani; Dini Martinda Lestari; Fitiraningsih Fitiraningsih
Journal of Global Business and Management Review Vol 3 No 2 (2021): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v3i2.6294

Abstract

Managerial performance that is not well integrated will have implications for things that are not in accordance with the objectives, so it is necessary to improve supporting performance. Therefore, managers must improve work support such as information technology, decentralization, and the characteristics of a good and structured management accounting system in order to produce optimal performance. The purpose of this study was to determine the effect of information technology, decentralization, and characteristics of management accounting systems on managerial performance. The method used in this study is a descriptive method with a quantitative approach through data collection techniques with questionnaires distributed directly to managers and staff at CV. Ratu Cipta Management. The statistical test tool used is SPSS 25. The results of this study were obtained in a t-test (partial) that the first hypothesis of information technology affects managerial performance obtained a t value (Tcount 11.484> Ttable 2.045), the second hypothesis that decentralization has a significant effect on managerial performance is obtained t (T count 3,332 > T table 2,045) and the third hypothesis that the characteristics of the management accounting system have no effect on managerial performance obtained the t value (T count 0,227 < T table 2,045). Simultaneously, the variables of information technology, decentralization and the characteristics of the management accounting system on managerial performance are shown by the Fcount of 12.062 > Ftable 2.92. The results of this study indicate that the variables of information technology and decentralization have an effect on managerial performance, while the characteristics of the management accounting system have no effect on managerial performance, and simultaneously the three variables affect managerial performance.
PELATIHAN MODIFIKASI PRODUK DAN MARKETING DIGITAL DI ERA PANDEMI: UMKM PRODUKSI EMPING DESA PANCUR-TAKTAKAN KOTA SERANG Puspita Maelani; Khafidz Rois; Fawza Fahira
Jurnal Abdimas Bina Bangsa Vol. 2 No. 2 (2021): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.021 KB) | DOI: 10.46306/jabb.v2i2.123

Abstract

MSMEs are trading businesses carried out by individuals or groups that refer to productive economic businesses. The business carried out by individuals or groups in the village of Sepring, Pancur Village, Taktakan, is a processed business from melinjo, namely emping. Conventional marketing, namely by marketing directly to local markets or areas, products that are still original chips, and the Covid-19 pandemic are obstacles for MSMEs. This training method has stages, the first stage is a direct survey to see the production and marketing process of MSMEs, the second stage is planning and finally implementation. The result of this training activity is that it can increase the knowledge of MSME business actors about the legality and licensing of institutions or products, knowledge about modifying products according to market needs and implementing digital marketing through a marketplace or online shop in collaboration with village youths
PENGARUH KEUNIKAN PRODUK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN MEMILIH SEKOLAH MENENGAH KEJURUAN KESEHATAN HUSADA PRATAMA Risma Eka desiyani; Lucky Dita Agustiansyah; Puspita Maelani
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2022): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v2i1.73

Abstract

The problem in this study is that students prefer public high schools and vocational schools due to various factors than other private schools, especially in SMKK HP. The purpose of this study is to find out the effect of product uniqueness, price and promotion on students' decisions in choosing SMKK HP. This type of research is descriptive research. Descriptive research is a type of research that provides an overview or description of a similar situation possible without any treatment of the object studied. The population of class X is 301 people and the sample is 170 people. Data analysis used is a double linear regression analysis technique with the influence of free variables on bound variables by 58.2%. The results showed that the uniqueness of produik, price and promotion had a significant effect on the decision to choose Husada Pratama Health Vocational High School, both partially and together
PENGEMBANGAN MODEL PENERAPAN KONSEP KNOWLEDGE MANAGEMENT SYSTEM DI PT. DUNIA BARU GRAMINDO Holilah Holilah; Puspita Maelani; Eny Suheny
Journal of Global Business and Management Review Vol 4 No 1 (2022): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v4i1.6747

Abstract

Menghasilkan kualitas produk yang baik, merupakan faktor penting yang harus diperhatikan dalam menghadapi persaingan di era globalisasi. Oleh sebab itu PT. Dunia Baru Gramindo harus dapat memanfaatkan pengetahuan yang ada dengan terus belajar sehingga dapat berinovasi dan beradaptasi dalam menghadapi segala perubahan dan tantangan. Knowledge Management System merupakan suatu pendekatan yang bertumpu pada pengelolaan dan pemanfaatan pengetahuan. Dalam hal ini langkah awal yang dilakukan yaitu mengidentifikasi permasalahan-permasalahan yang ada beserta rekomendasi penyelesaiannya kemudian pengetahuan-pengetahuan yang ada diidentifikasi melalui pendekatan proses bisnis dengan Work System Framework dan proses bisnis Hexagon dengan memanfaatkan teknologi yaitu facebook, email dan whatsapp sebagai sarana penyimpanan dan pengelolaan pengetahuan untuk mewujudkan organisasi pembelajar agar penerapan Knowledge Management System dapat terwujud. Hasil dari tugas akhir ini adalah pengembangan model penerapan konsep knowledge management system di PT. Dunia Baru Gramindo dengan memanfaatkan teknologi yaitu facebook,email dan whatsapp diharapkan mampu memfasilitasi tumbuh kembangnya budaya saling berbagi pengetahuan (knowledge sharing) sehingga dapat menciptakan pengetahuan baru yang kompetitif,sarana penyampaian aspirasi dan penyimpanan dokumen elektronik dan pengelolaan pengetahuan, yang di harapkan dengan adanya pengembangan model konsep manajemen pengetahuan sistem dengan memanfaatkan facebook,email dan whatsapp sebagai teknologi pendukung ini dapat menjadikan PT. Dunia Baru Gramindo untuk selalu menghasilkan inovasi baru dalam rangka peningkatan kualitas produk.
Gerakan Pelestarian Cagar Alam berbasis Masyarakat untuk Meningkatkan Income Masyarakat Desa Sawahluhur Kota Serang Puspita Maelani; Agustiawan Agustiawan; Euis Suhartini
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 2 (2022): Batara Wisnu | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i2.109

Abstract

This service is carried out because of the potential for nature reserves owned by the village of sublime rice fields. However, the condition of public awareness is still less concerned in preserving nature. So the purpose of this service is to socialize the movement for preserving the island's two nature reserves, and increasing people's income. The method is carried out through 4 stages, namely the preparation, implementation, implementation and evaluation stages. The result of this service is the participation of the community in preserving the nature reserve, awareness of protecting the environment and taking advantage of business opportunities such as the development of a local creative economy that is owned, from the existence of tourism business products
Pengaruh Metode Just In Time Terhadap Efesiensi Biaya dengan Sistem Informasi Akuntansi sebagai Variabel Intervening : Just in time, efesiensi biaya, sistem informasi akuntansi Puspita Maelani; Najmudin; Mohamad Husni
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4704

Abstract

This research is motivated by the condition of PT. Gasbumi Sarana Karya related to JIT which is still not optimal in its production process, and the use of accounting that is still manual, so that it is less efficient in production costs and slows down decision making. The purpose of this study is to test whether there is an effect between JIT on cost efficiency with accounting information systems as an intervening variable. The research method uses quantitative methods, through data collection techniques with questionnaires distributed directly to employees at PT. Gasbumi Sarana Karya. The statistical test tool used in this research is Smart PLS. The results of this study indicate that Just in time has a significant positive effect on cost efficiency. Accounting information systems have a significant positive effect on cost efficiency. time and cost efficiency Keywords: just in time, accounting information system, cost efficiency.
PENGEMBANGAN INOVASI PRODUK OLAHAN BANDENG DAN STRATEGI PEMASARAN ONLINE DALAM MENINGKATKAN PENDAPATAN MASYARAKAT KELURAHAN SAWAH LUHUR KOTA SERANG Puspita Maelani; Mahfudoh Mahfudoh; Agustiawan Agustiawan; Euis Suhartini
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.217

Abstract

Sawah sublime is one of the villages that has the potential for unique food that is in demand by the community, but sales and packaging still use traditional methods. The purpose of this service is to provide training to business groups in using the marketplace and modifying the packaging and processed milkfish as the main ingredient. This service activity method uses 3 stages, namely preparation, implementation and evaluation. As a result of this activity, the business group has skills in managing milkfish products, attractive packaging and sales using the marketplace, so that the income of the community itself increases. The importance of this service is that village codns have tourism and culinary potential but have not experienced a significant increase in income, with this service providing skills for business groups to develop their businesses, so that they will increase income
The Influence of Information Technology on Managerial Performance: Management Accounting Systems As Intervening Variables Puspita Maelani; Najmudin Najmudin
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16280

Abstract

The purpose of this study was to determine and analyze the influence of information technology on managerial performance mediated by the management accounting system. The method used in this study is descriptive quantitative, with a population of Manufacturing SMEs in Serang Regency, sampling using a purposive sampling technique, The data in this study were obtained by sending questionnaires directly to the respondents. The data that has been obtained is analyzed using the structural equation modeling (SEM) method with the partial least squares (PLS) approach. The results of this study indicate that information technology has a positive and significant effect on the managerial performance of Small and Medium Enterprises (SMEs), information technology has a positive and significant effect on SME management accounting systems, management accounting systems has a positive and significant effect on SME managerial performance, and information technology has a significant and positive effect on SME managerial performance. indirectly on the managerial performance of SMEs through the management accounting system. The implications of this study are the use of information technology on managerial performance in SMEs so that they can obtain information related to the management accounting system needed by SMEs in making decisions.
PELATIHAN PEMANFAATAN CANVA SEBAGAI SARANA PEMBUATAN BAHAN AJAR BERBASIS DIGITAL YANG KREATIF DAN INOVATIF DI SDN 1 CIUYAH LEBAK BANTEN Holilah Holilah; Puspita Maelani; Solihin Solihin; Asep Yana Yusyama
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.372

Abstract

Technological developments affect all aspects, including the educational aspect. The use of this technology can go hand in hand with how educators or teachers create a learning method so that it can affect the effectiveness of the learning process. SDN 1 Ciuyah Lebak Banten has facilities for using technology for learning, but this technology has not been utilized by teachers to be used in the learning process while the role of the teacher must continue to create creative and innovative learning methods, so that the knowledge that will be transferred to students can be successful. One of them is the use of Canva in the learning process. This service activity uses three stages, namely preparation, implementation and evaluation. As a result of this dedication, the use of Canva-based technology in learning provides knowledge and skills to teachers so that they can increase success in the learning process. The importance of training that supports teacher effectiveness in teaching should be gradual because it takes a lot of time to directly apply the use of Canva
Co-Authors Agustiawan Agustiawan Asep Yana Yusyama Dini Martinda Lestari Eny Suheny Euis Suhartini Fawza Fahira Fitiraningsih Fitiraningsih Holilah Holilah Holilah Holilah Khafidz Rois Lucky Dita Agustiansyah Mahfudoh Mahfudoh Mohamad Husni Najmudin Najmudin Najmudin Risma Eka Desiyani Solihin Solihin