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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Online Insan Akuntan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Bisnis Mahasiswa Bussman Journal : Indonesian Journal of Business and Management
Maharani Rona Makom
Politeknik Negeri Semarang
Agriculture, Biological Sciences & Forestry Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Pengaruh Tekanan Peran (Role Stress) terhadap Kinerja Pemeriksa Keuangan Pemerintah dengan Tipe Kepribadian sebagai Variabel Moderasi Maharani Rona Makom
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1441

Abstract

Abstrak: Pemeriksaan oleh BPK tidak hanya menghasilkan opini atas laporan keuangan tetapi juga memberikan catatan atas hasil temuan. Dalam melaksanakan tugasnya, profesi auditor sangat rentan mengalami tekanan peran dalam pekerjaannya. Penelitian ini mencoba untuk menguji elemen tekanan peran terhadap kinerja para pemeriksa keuangan pemerintah menggunakan moderator teoritis seperti tipe kepribadian. Kuesioner disebarkan sebanyak 170 kuesioner. Total kuesioner yang bisa digunakan untuk menguji hipotesis sebanyak 119 kuesioner. Hasil penelitian menunjukan bahwa konflik peran dan ketidakjelasan peran memiliki pengaruh negatif terhadap kinerja pemeriksa keuangan pemerintah. Sementara tipe kepribadian tidak memoderasi pengaruh konflik peran terhadap kinerja. Temuan ini memberikan bukti validitas eksternal yang penting pada fenomena yang berkaitan dengan konflik peran dan ketidakjelasan peran yang terjadi di sektor publik, terutama pada pemeriksa keuangan di Indonesia. Kata kunci: Pemeriksa, Kinerja, Ketidakjelasan Peran, Konflik Peran, Tipe Kepribadian Abstract: An examination by the BPK is not only produced an opinion on the financial statements but also provides notes on the findings. This study attemps to examine the role stress elements to the performance on BPK using theoretical moderator personality type. Questionnaires were distributed many as 170 questionnaires. Total questionnaires that can be used to test the hypothesis of a total of 119 questionnaires. These results indicate that the role conflict and role ambiguity have a negative effect on performance of the examiner. Furthermore, this type of personality does not moderate influence on the performance of role conflict These findings provide important evidence on the external validity of the phenomena related to role conflict and role ambiguity that occurs in the public sector, especially the financial examiner in Indonesia. Keywords: Examiner, Performance, Role Ambiguity, Role Conflict, Type Personality
Faktor Pengaruh Kepuasan Pengguna Aplikasi Elnino Dalam Rangka Pembelajaran Daring Menggunakan Metode End User Computing Satisfaction Budhi Adhiani Christina; Sumanto Sumanto; Mardinawat Mardinawat; Teguh Budhi Santosa; Maharani Rona Makom
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4235

Abstract

This research is conducted to verify the effect of content (isi), accuracy (akurasi), format (bentuk), ease of use (kemudahan pemakaian), and timeliness (ketepatan waktu) toward the satisfaction of ELNINO application users in Accountant major Polines. The method used in this research is End User Computing Satisfaction (EUCS) with independent variables which consist of content (isi), accuracy (akurasi), format (bentuk), ease of use (kemudahan pemakaian), timeliness (ketepatan waktu), and dependent variable that is user satisfaction. This research is quantitative research using primer and secondary data. Data collection is done with questionnaire and literature review method. The target in this research is students majoring in Accounting in Politeknik Negeri Semarang. In taking samples, this research uses the technique of simple random sampling and the sample used is 100 respondents. The analytical method used in testing the hypothesis is multiple linear regression. The results from this research show that the variables of content, accuracy, ease of use, and timeliness influence user satisfaction of the ELNINO application, whereas the variable format has no effect on user satisfaction of the ELNINO application. In addition, it is found that the variables of content, accuracy, format, ease of use, and timeliness simultaneously affect the satisfaction of ELNINO application users.
PENGARUH CURRENT RATIO DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maharani Rona Makom; Mirasanti Wahyuni
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.077 KB) | DOI: 10.53363/buss.v2i1.41

Abstract

The mining sector is one of the pillars of national economic development and is one of the strategic industries that have an important role for Indonesia. Strong natural resource commodity prices and the return of investor interest in the mining industry have spurred the market value of mining companies. The purpose of this study was to test whether the current ratio and return on assets affect the development industry companies listed on the Indonesia Stock Exchange. The study used data from 10 mining companies from 2015 to 2020. The data used is secondary data derived from the company's financial statements as well as from literature. The results of this research test are simultaneous current ratio and return on asset has a positive influence on the stock price while partial testing of current ratio has no effect on stock prices and return on assets has an effect on the stock price of mining companies on the Indonesia Stock Exchange (IDX)
Pelatihan Associate Certified Public Accountant pada Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta Ida Nurhayati; Zulaika Putri Rokhimah; Maharani Rona Makom; Musyafa Al farizi; Novitasari Eviyanti
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2021): Mei 2021, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.755 KB) | DOI: 10.51577/globalabdimas.v1i1.84

Abstract

Salah satu profesi yang dituntut untuk bersaing di era global adalah profesi akuntan. Akuntan memiliki peran yang sentral dalam entitas bisnis. Ikatan Akuntan Publik Indonesia menyelenggarakan ujian profesi akuntan publik yang disebut juga “CPA of Indonesia Exam” sesuai dengan Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Republik Indonesia. CPA of Indonesia Exam dibagi menjadi tiga tingkatan, yaitu: Ujian Tingkat Dasar (A-CPA), Ujian Tingkat Profesional (CPA) dan Ujian penilaian kompetensi rekan perikatan audit. Kegiatan telah dilaksanakan dengan lancar pada tanggal 27 Februari 2021 mulai pukul 13.00 – 17.30 WIB. Kegiatan dilakukan secara daring mengingat masih berlakunya keadaan tanggap darurat Covid-19 yang berlaku di daerah Istimewa Yogyakarta. Dari 70 peserta yang dijadwalkan mengikuti kegiatan, terdapat dua peserta yang tidak dapat mengikuti kegiatan secara penuh. Rangkaian kegiatan yang dilakukan meliputi pre-test, motivasi, empat pokok bahasan, latihan soal dan post-test. Berdasarkan hasil dari pre test dan post test yang diberikan sebelum dan sesudah mengikuti pelatihan dan pengamatan selama kegiatan pelatihan A-CPA berlangsung memberikan beberapa hasil. Pertama, meningkatkan pengetahuan dan pemahaman mahasiswa UST Yogyakarta tentang materi ujian tingkat dasar (A-CPA). Kedua, meningkatkan kompetensi dan kepercayaan diri mahasiswa dalam ujian kompetensi rekan perikatan audit.
PENGARUH PENGGUNAAN MEDIA SOSIAL BAGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) Mardinawati Mardinawati; Budhi Adhiani; Sumanto Sumanto; Teguh Budi Santosa; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4578

Abstract

The research was conducted on Micro, Small and Medium Enterprises (MSMEs) in the Magelang and Temanggung areas. The problem in this study is whether social media and its benefits affect the development of Micro, Small and Medium Enterprises (MSMEs). How does the use of social media affect the marketing of Micro, Small and Medium Enterprises (MSMEs). The purpose of this study is to determine the effect of using social media on the development of Micro, Small and Medium Enterprises (MSMEs). to determine the effect of using social media on the marketing of Micro, Small and Medium Enterprises (MSMEs). The method in this research is this research is a descriptive observational research on Micro, Small and Medium Enterprises (MSMEs) in Magelang City and Temanggung City. This study uses in-depth interviews and observations of SMEs. Methods of descriptive statistical analysis and qualitative analysis. Results are displayed in tables and graphs. The results show that MSMEs have used social media in developing their business, especially in product introduction and marketing. The most widely used social media are Facebook, Instagram and WhatsApp
STRATEGI INVESTASI SAHAM PERBANKAN DENGAN PENDEKATAN TOP DOWN ANALYSIS Prihatiningsih Prihatiningsih; Embun Duriany Soemarso; Mohammad Muslikh; Mochamad Abdul Kodir; Maharani Rona Makom
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4580

Abstract

Abstract : The population in this study are financial sector stocks listed on the Indonesian Stock Exchange, a sample of financial sector banking shares listed on the Indonesian stock exchange until December 2021. The analytical method used in this study is the Top Down Analysis method, which includes macroeconomic analysis, industry analysis. or sectoral analysis, analysis of financial statements or analysis of financial ratios, and analysis of stock valuations. Based on the results of macroeconomic analysis, Indonesia's average inflation rate of 2.73 in the last five years is relatively mild. The average BI Rate for the last five years has been 4.60%, with an average GDP of IDR 76,665.1 trillion, and the IHSG average for the last five years of 6,282.05. Based on these macro indicators, Indonesia in the last five years has been in a stable and conducive condition for investment. The growth of the Financial sector index exceeded the growth of the Jakarta Composite Index (IHSG). Based on the results of stock valuation and financial performance, banking stocks that have performed above the average for the financial sector in the last five years are shares of BBCA, BBRI, BBNI, BMRI, BBTN, and BDMN.
Analisis Digital Marketing, Citra Merek, dan Layanan Mobile Banking Terhadap Loyalitas Nasabah PT. Bank Syariah Indonesia Kota Semarang Maharani Rona Makom
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.125

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh digital marketing, citra merek, dan layanan mobile banking terhadap loyalitas nasabah pada PT. Bank Syariah Indonesia Kota Semarang. Desain Penelitian yang digunakan adalah Desain Penelitian Kuantitatif. Sampel penelitian ini adalah nasabah Bank BSI dengan jumlah sampel sebanyak 130 Nasabah. Teknik Pengambilan sampel menggunakan Teknik purposive sampling dengan menetapkan kriteria tertentu pengampilan sampel. Metode pengumpulan data menggunakan kuesioner, wawancara dan dokumentasi. Teknik Analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil Penelitian menunjukan bahwa variable digital marketing citra merek dan layanan mobile banking berpengaruh positif dan signikan terhadap loyalitas nasabah PT. Bank Syariah Indonesia Tbk Kota Semarang.
Co-Authors Budhi Adhiani Budhi Adhiani Christina Embun Duriany Soemarso Ida Nurhayati Mardinawat Mardinawat Mardinawati Mardinawati Mirasanti Wahyuni Mochamad Abdul Kodir Mohammad Muslikh Musyafa Al farizi Novitasari Eviyanti Prihatiningsih Prihatiningsih Sumanto Sumanto Teguh Budhi Santosa Teguh Budi Santosa Zulaika Putri Rokhimah