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Sarsiti .
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS UNTUK MENGUKUR KINERJA KEUANGAN BANK PADA PD. BPR BKK KARANGMALANG SRAGEN ., SARSITI
Responsibilitas Vol 4, No 1 (2012): Responsibilitas 2012
Publisher : Universitas Surakarta

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Abstract

Bank performance can be measured in terms of performance management as a business manager and in terms of its financial performance can be seen from its financial statements. To determine the financial performance of a bank, by analyzing the financial statements of banks consisting of a balance sheet and income statement, using the liquidity ratio, solvency, and profitability ratios. Data analysis methods used by the author to analyze quantitative data using liquidity ratios, profitability ratios and the ratio solviabilitas. From the analysis of the liquidity ratio Quick ratio consisting of 109.47% over the past year concluded that Quick ratio ≥ 100% , so it is included in a healthy predicate, Loan to Deposit Ratio (LDR) ratio was 101.56% for the year concluded that the LDR ≤ 110%, so the predicate is included in a healthy, Loan to Assets Ratio ratio 82.57% a year, so it is included in a healthy predicate. The results of the analysis of the solvency ratio by using the Capital Adequacy Ratio (CAR) of 9.60%, it was concluded that the CAR ≥ 8 %, so the ratio of bank solvency considered healthy. The results of the analysis of the profitability ratio which consists of Return On Assets (ROA) ratio is 4.09% for the year, so the predicate is included in a healthy, Operating Expenses/Operating Income (BO/PO) ratio was 80.56% for the year, so the predicate is included in the healthy, Gross Profit Margin ratio was 24.12% for the year, so the predicate is included in the healthy, and the net profit margin ratio was 119.21% for the year, so it is included in a healthy predicate. Keywords;        analysis of liquidity ratios, solvency ratios, profitability ratios.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA AKUNTAN INTERN ., SARSITI
Responsibilitas Vol 3, No 2 (2011): Responsibilitas 2011
Publisher : Universitas Surakarta

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The study aimed to determine the effect of (1) Motivation on Performance Accounting Intern (2) Job Satisfaction to Performance Intern Accountant. This study used a survey method. The population was Accountant Intern in the manufacturing industry in the city of Surakarta by using convenience sampling. By using SPSS statistical analysis, the results of hypothesis testing (t test) for motivation obtained t 3.438 with a significant level of 0.003 > 0.05. This shows that H0 is rejected and H1 successfully supported statistically. Job satisfaction showed tcount ttable is smaller than -1.105 and significant value 0.132>0.05 then H3 is not supported statistically successful. F test results produce the F-count of 3.109 and F-table of 2.93. This means that the F-count > F -table so it can be concluded that there is a significant effect of simultaneous independent variables on the performance of the internal auditor. The coefficient of determination (Adjusted R Square) is sebesat 0.239. This indicates that only 23.9 % of internal accounting performance variables can be explained by the motivation and job satisfaction, while the remaining 76.1 % is explained by other variables that are not used in this study. Keywords;   motivation , job satisfaction and performance Intern accountant.
ANALISIS LOGIT PADA CV ALBIRUNI ., Sarsiti; ., Suradi; ., Nasriah
Prosiding 2013: Seminar Nasional Statistika UNDIP 2013
Publisher : Prosiding

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ABSTRAKGlobalisasi  perekonomian  menyebabkan  persaingan  antar  perusahaan  menjadi  semakin  ketat, tidak hanya dalam suatu negara, tetapi juga dengan  perusahaan dinegara lain. Persaingan yang semakin  ketat  ini  menuntut  perusahaan  untuk  selalu  memperkuat  fundamental  manajemen sehingga  akan  mampu  bersaing  dengan  perusahaan  lain.  Ketidakmampuan  perusahaan mengantisipasi  perkembangan  global  dengan  memperkuat  fundamental  manajemen  akan mengakibatkan  pengecilan  dalam  volume  usaha  yang  pada  akhirnya  mengakibatkan kebangkrutan  perusahaan.  Kebangkrutan  perusahaan  dapat  diartikan  sebagai  ketidakmampuan perusahaan  untuk  membayar  kewajiban  keuangannya  pada  saat  jatuh  tempo.  Analisis kebangkrutan terhadap laporan keuangan merupakan salah satu langkah yang dapat digunakan oleh  manajer  dan  pihak-pihak  lain  yang  berkepentingan  untuk  menilai  kinerja  perusahaan. Analisis kebangkrutan dilakukan untuk memperoleh peringatan awal kebangkrutan (tanda-tanda awal kebangkrutan), sehingga manajemen bisa melakukan persiapan-persiapan untuk mengatasi berbagai kemungkinan buruk. Analisis  Logit ditujukan pada laporan keuangan. Dari hasil alat analisis tersebut terhadap laporan keuangan tahun 2004-2008 pada penelitian ini, dapat ditarik kesimpulan  bahwa  analisis  Logit,  pada  tiga  tahun  terakhir  yaitu  2004,  2005  dan  2006, perusahaan  memiliki  tingkat  probabilitas  kebangkrutan  cukup  tinggi,  hal  ini  menunjukkan bahwa perusahaan harus waspada, dan melakukan perbaikan-perbaikan dan peninjauan kembali kebijakan-kebijakan  yang  telah  ditetapkan.  Sedangkan  dilihat  dari  tahun  2007  dan  2008, perusahaan  mengalami  perbaikan,  sehingga  memiliki  tingkat  probabilitas  kebangkrutan  yang rendah.Kata Kunci:Analisis Logit.
PENGARUH MODAL TERHADAP SISA HASIL USAHA (Studi Kasus: KUD Lalung Jaya Karanganyar tahun 2008-2009) ., Sarsiti
Responsibilitas Vol 4, No 2 (2012): Responsibilitas 2012
Publisher : Universitas Surakarta

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This study is a descriptive study, to obtain a picture of the influence of capital to the rest of the results of operations. The population used in this study are the financial statements of KUD Lalung Jaya Karanganyar 2008-2009. Data collection techniques used method of documentation, interviews, and observations. The data obtained and the analysis of test requirements. Technical analysis of the data used is multiple regression analysis, the F-test, t-test, and determination (R2). The results of the regression analysis to get the value of F>F or 195,532>19,0 (significance level of 5 %). Means between capital variable X is jointly affect business revenue (Y). Results obtained regression equation Y = -3284976320 + 0,258 X. The calculations show that t for capital X at 2,703<4,30, which means capital X significantly influence of net income (Y) (5% significance level). The coefficient of determination (R) 2 by 0,895 so that it can be said that the results of tests performed cuku give good results. The coefficient of determination is positive, it indicates that 89,5 % of the variation of net income can be explained by the variable capital while the remaining 10,5 % can be explained by other variables outside the model of this study. Keywords; Capital, and the rest of the results of operations.
Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol.II No.2 Agustus 2013 Sukamdani, Nugroho Budisatrio; Trisnowati, Juni; Paningrum, Destina; Cahyani, Rusnandari Retno; ., Sarsiti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 2, No 2 (2013): JBK Vol.2 No.2 Agustus 2013
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

Jurnal ekonomi Bisnis dan kewirausahaan ini  Vol II No 2 ini menghadirkan 5 artikel dari berbagai Sub disiplin Administrasi Bisnis. Artikel pertama berkaitan dengan  dunia kewirausahaan dengan judul analisis faktor dominan yang berpengaruh pada pada peningkatan produktivitas tenaga kerja industri perhotelan Gryadi  Blue Pasific. Artikel kedua berkaitan pengaruh motivasi dan disiplin kerja terhadap kinerja pegawai PT BPR Kartasura Saribumi cabang Masaran, oleh peneliti Juni Trisnowati. Dimana hasil dari penelitian tersebut adalah Motivasi kerja dan disiplin kerja berpengaruh terhadap kinerja pegawai. Artikel Ketiga adalah menggeliatnya bisnis dan investasi properti di surakarta oleh Destina Paningrum yaitu mengulas tentang perkembangan dan mengeliatnya bisnis properti di Surakarta. Sedangkan artikel keempat yaitu kesesuaian citra diri dan kesukaan merek pada konsumen oleh Rusnandari Retno Cahyani. Artikel terakhir adalah pengaruh persepsi pengalaman auditor dan independensi auditor terhadap kualitas audit (studi kasus mahasiswa akuntansi di Universitas Surakarta), oleh Sarsiti. Hasil dari penelitian tersebut adalah ada pengaruh persepsi terhadap pengalaman auditor berpengaruh terhadap kualitas audit secara parsial dan persepsi kompetensi auditor dan independensi auditor secara simultan berpengaruh terhadap kualitas audit.
Pengaruh Persepsi Pengalaman Auditor Dan Independensi Auditor Terhadap Kualitas Audit (Studi Kasus Mahasiswa Akuntansi Di Unviersitas Surakarta) ., Sarsiti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 2, No 2 (2013): JBK Vol.2 No.2 Agustus 2013
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

Audit quality is significant to result statement report, can believe in people. This is particulary needed in the presentation of the financial statements, because of concerns yhe public perception. The purpose of te research was to determine the influence of  perception of the auditor’s experience, the perception of the independence of the Auditors of the quality audit. The hypothesis of this research “is thought to have influenced the perception of the independence of the auditor, auditor experience of the quality audit”. The object of the research was the accounting students grade VII at University of Surakarta. A population study of 44 respondents, for a population of less than 100, so all made sample (census). The collection of data using questionnaire (inquiry).   Analysis of the research use double linear regretion. The t test analysis result can be known that p-value (0.001<0.05), so Ho rejected and accepted Ha, does that mean there are influences the perception of the independences of the auditor, auditor experience of the quality audit. Based on the coefficient of determination, then it can be noted that the adjusted R Square (R2) value in the study of 0.684. So that, it can be interpreted that the variations independent variable consisting of the perception of the auditor’s experience(X1) and perception of the independence of the Auditors has contributed to the quality of audits(Y) of 68.4% while the rest amounted to 31.6% is influenced by other factors, such as moral education of Auditors.Keywords: experience the auditor, auditor independence, quality auditor
PENGARUH DIMENSI PERSEPSI KUALITAS PELAYANAN TERHADAP KEPUASAN PELAYANAN PESERTA PADA PROGRAM PENDIDIKAN KEWIRAUSAHAAN MASYARAKAT PADA LEMBAGA KURSUS DAN PELATIHAN DI KABUPATEN WONOGIRI Slamet Djauhari, Sarsiti &
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 10, No 2 (2016): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the service quality dimensions thatinfluence participant satisfaction waiter community entrepreneurshipeducation program at the Institute of Training Courses and Wonogiri. Thisstudy enhance the perception of service quality dimension refers to servqualby adding the dimension of perception of service quality and timeliness ofservice. Timeliness of service is considered to have a significant positiveeffect on satisfaction entrepreneurship education program participantcommunity. Courses and training institutions must pay attention to timelinessin providing services during the implementation of the program, with thehope of community entrepreneurship education program participants getsatisfaction as perceived by participants of community entrepreneurshipeducation program. Data analysis was conducted using classic assumptiontest, multiple linear regression, coefficient of determination, F test and t test.From the analysis of data and has escaped from the classical assumption, itcan be discussed for each of these hypotheses has been formulated.Judging from the t test factors of physical evidence and the timeliness ofpartial effect significant effect on service satisfaction entrepreneurshipeducation program participants society (PKM) on Courses and TrainingInstitute in Wonogiri Regency. While variable reliability, responsiveness,assurance and attention partially no significant effect on service satisfactionentrepreneurship education program participants society on Courses andTraining Institute in Wonogiri Regency. Viewed from the F test variablephysical evidence, reliability, responsiveness, assurance, and attentionsimultaneously significant effect on service satisfaction entrepreneurshipeducation program participants society on Courses and Training Institute inWonogiri Regency. Based on the determination coefficient indicates that thevariable physical evidence, reliability, responsiveness, assurance, attentionand timeliness affect the service satisfaction entrepreneurship educationprogram participants society on Courses and Training Institute in Wonogiriby 80,3% while the remaining 19,7% influenced by other variables that arenot used in the study.Keywords: service quality, satisfaction, dimensions program participant,PKM
ANALISIS PENGARUH PENERAPAN ETIKA DAN PENINGKATAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDITOR INTERNAL -, Sarsiti
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 14, No 2 (2014): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this research was to understand the effect of the application of the rules of ethics, professionalism increase of internal auditor to audit quality in the Internal Auditor Industry at Surakarta Municipality. The research object is the Internal Auditor in the industry at Surakarta Municipality. The research population of 120 respondents, and the sample 60. The data was collected by questionnaire. Research analysis with multiple linear regression. The results of the t test analysis can be seen that the p - value (0,001 < 0,05), means that Ho is rejected and accepted Ha, meaning there are influence perception Applying Ethics Rules (X1), increased professionalism of internal auditors to audit quality of the Internal Auditor Industry at Surakarta Municipality. The application of ethical rules and professionalism increased internal auditors simultaneous having influence an significant to audit quality in the Internal Auditor Industry at Surakarta Municipality. This can be seen from the value of Fcount > Ftable (106,700 > 3,15). So can be meaning that independent variable variation such as of application of the rules of ethics, (X1) and professionalism increase (X2) have contribution effect to internal auditor quality to industry at Surakarta Municipality (Y) as big as 72,2% while left as big as 27,8% the effect by other factor such as experience, morality education and auditor independention.Keywords: Application of the rules of ethics, increased professionalism of internal auditors, audit quality
PENGARUH DIMENSI PERSEPSI KUALITAS PELAYANAN TERHADAP KEPUASAN PELAYANAN PESERTA PADA PROGRAM PENDIDIKAN KEWIRAUSAHAAN MASYARAKAT PADA LEMBAGA KURSUS DAN PELATIHAN DI KABUPATEN WONOGIRI Slamet Djauhari, Sarsiti &
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol. 10 No. 2 (2016): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the service quality dimensions thatinfluence participant satisfaction waiter community entrepreneurshipeducation program at the Institute of Training Courses and Wonogiri. Thisstudy enhance the perception of service quality dimension refers to servqualby adding the dimension of perception of service quality and timeliness ofservice. Timeliness of service is considered to have a significant positiveeffect on satisfaction entrepreneurship education program participantcommunity. Courses and training institutions must pay attention to timelinessin providing services during the implementation of the program, with thehope of community entrepreneurship education program participants getsatisfaction as perceived by participants of community entrepreneurshipeducation program. Data analysis was conducted using classic assumptiontest, multiple linear regression, coefficient of determination, F test and t test.From the analysis of data and has escaped from the classical assumption, itcan be discussed for each of these hypotheses has been formulated.Judging from the t test factors of physical evidence and the timeliness ofpartial effect significant effect on service satisfaction entrepreneurshipeducation program participants society (PKM) on Courses and TrainingInstitute in Wonogiri Regency. While variable reliability, responsiveness,assurance and attention partially no significant effect on service satisfactionentrepreneurship education program participants society on Courses andTraining Institute in Wonogiri Regency. Viewed from the F test variablephysical evidence, reliability, responsiveness, assurance, and attentionsimultaneously significant effect on service satisfaction entrepreneurshipeducation program participants society on Courses and Training Institute inWonogiri Regency. Based on the determination coefficient indicates that thevariable physical evidence, reliability, responsiveness, assurance, attentionand timeliness affect the service satisfaction entrepreneurship educationprogram participants society on Courses and Training Institute in Wonogiriby 80,3% while the remaining 19,7% influenced by other variables that arenot used in the study.Keywords: service quality, satisfaction, dimensions program participant,PKM
PENGARUH PERSEPSI PENGALAMAN AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Sarsiti .
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 2 No 2 (2013): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol. 2, No.2 Agustus 2013
Publisher : Universitas Sahid Surakarta

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Abstract

Audit quality is significant to result statement report, can believe in people. This is particulary needed in the presentation of the financial statements, because of concernsyhe public perception. The purpose of te research was to determine the influence of perception of the auditor’s experience, the perception of the independence of the Auditors of the quality audit. The hypothesis of this research “is thought to have influenced the perception of the independence of the auditor, auditor experience of the quality audit”. The object of the research was the accounting students grade VII at University of Surakarta. A population study of 44 respondents, for a population of less than 100, so all made sample (census). The collection of data using questionnaire (inquiry). Analysis of the research use double linear regretion. The t test analysis result can be known that pvalue (0.001<0.05), so Ho rejected and accepted Ha, does that mean there are influences the perception of the independences of the auditor, auditor experience of the quality audit. Based on the coefficient of determination, then it can be noted that the adjusted R Square (R2) value in the study of 0.684. So that, it can be interpreted that the variations independent variable consisting of the perception of the auditor’s experience(X1) and perception of the independence of the Auditors has contributed to the quality of audits(Y) of 68.4% while the rest amounted to 31.6% is influenced by other factors, such as moral education of Auditors.
Co-Authors Destina Paningrum, Destina Juni Trisnowati Nasriah . Nugroho B Sukamdani Rusnandari Retno Cahyani, Rusnandari Retno Suradi .