Claim Missing Document
Check
Articles

Found 19 Documents
Search

ANALISIS KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD (Studi Kasus Pada ID Express Soloraya) Aisyah Desnilia; Rukmini Rukmini; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2930

Abstract

This research was conducted with the aim of knowing the simultaneous and partial effect of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on the performance of ID Express delivery service companies. The research was conducted using a quantitative descriptive approach, with a sample of 33 respondents. The data analys metode used multiple linear regression analysis. The results of research conducted simultaneously on the financial perspective, customer perspective, internal business process perspective and learning and growth perspective obtained Fcount value of 20.541 > Ftable 2.714 with a probability of 0.000 (p value
PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA CV. RODA JATI KARANGANYAR TAHUN 2016 Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.999 KB) | DOI: 10.29040/jap.v17i02.64

Abstract

Karyawan merupakan sumber daya yang sangat penting bagi kelangsungan hidup perusahaan, sehingga perlu mendapat perhatian hal hal yang berkaitan dengan kinerja karyawan dalam rangka mencapai tujuan perusahaan. Tujuan dari penelitian adalah untuk mengetahui pengaruh faktor kompensasi dan lingkungan kerja terhadap kinerja karyawan    dan faktor yang paling dominan dalam mempengaruhi kinerja   karyawan pada CV. Roda Jati Karanganyar. Jenis Penelitian yang digunakan adalah deskriptif  kualitatif dan deskriptif  kuantitatif. Sesuai dengan tujuan penelitian ini maka sampel yang digunakan adalah karyawan CV. Roda Jati Karanganyar. Melalui penelitian pendahuluan ini diharapkan  selain  menghasilkan rumusan penelitian tindak lanjut utamanya adalah menjadi bahan referensi   perusahaan untuk dapat   menentukan strategi pengembangan sumber daya manusia untuk mencapai tujuan perusahaanKata kunci :      kompensasi, lingkungan kerja dan kinerja karyawan
Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Kartu Skor Berimbang Sri Laksmi Pardanawati; Rukmini Rukmini; Muhammad Luthfi Nur Fatyasin
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.795

Abstract

ABSTRACT This study aims to determine the effect of partially and simultaneously financial perspective, customer perspective, internal business perspective, growth perspective and learning on the performance of PT Parama.This research uses a quantitative descriptive approach, with a sample of 33 respondents. Primary data were obtained from questionnaires filled out with questionnaires that had previously been tested for validity and reliability. Data analysis techniques using multiple linear regression analysis. The research results partially obtained financial perspective variables partially affect the performance of PT Parama's company, customer perspective variables partially affect PT Parama's corporate performance, internal business process perspective variables partially affect PT Parama's company performance, growth perspective and learning variables influence partial to the company's performance of PT Parama. The results simultaneously obtained financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of the company PT Parama Keywords:Balanced Scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective, corporate performance
FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA BARU MENEMPUH KULIAH DI STIE AAS DITINJAU DARI MARKETING MIX Rukmini Rukmini; LMS. Kristiyanti
Jurnal Akuntansi dan Pajak Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.12 KB) | DOI: 10.29040/jap.v17i01.95

Abstract

Obyek penelitian adalah mahasiswa baru STIE AAS tahun akademik 2015/2016 dengan sampel sebanyak 80 orang .Teknik pengumpulan data dengan  Kuesioner, sedangkan Metode analisa data dengan uji instrument untuk menguji validitas dan reliebilitas. Untuk mengetahui pengaruh variabel program studi, biaya perkuliahan, lokasi kampus, media cetak, media elektronik dan personal selling terhadap keputusan mahasiswa menggunakan analisis Regresi berganda.Tujuan penelitian ini adalah untuk mengetahui apakah factor  program studi, biaya perkuliahan, lokasi, media cetak, media elektronik dan personal selling mempunyai pengaruh terhadap keputusan mahasiswa baru dan untuk mengetahui apakah variabel variable bebas secara bersama sama mempengaruhi Keputusan mahasiswa baru menempuh kuliah di STIE AAS Surakarta. Hasil penelitian  menunjukkan terdapat pengaruh positif dan signifikan antara variabel biaya perkuliahan, lokasi kampus, promosi media cetak, media elektronik dan personal seling terhadap keputusan menempuh kuliah di STIE AAS. Sedangkan variabel program studi tidak berpengaruh positif terhadap Keputusan Mahasiswa Uji F menunjukkan variabel variabel Marketing mix tersebut secara bersama sama terdapat pengaruh positif dan signifikan terhadap keputusan menempuh kuliah di STIE AAS. Sedangkan uji t  variabel program studi, biaya perkuliahan, lokasi kampus, media cetak, media elektronik dan personal selling  dalam marketing mix tidak berpengaruh terhadap Keputusan Mahasiswa menempuh Kuliah di STIE AASKata kunci : program studi, biaya perkuliahan, lokasi, promosi media cetak, media elektronik, personal selling,  keputusan mahasiswa
PENGARUH MOTIVASI KERJA, BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP PRODUKTIVITAS KERJA DOSEN DAN KARYAWAN PADA AKADEMI AKUNTANSI SURAKARTA TAHUN 2013 Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.418 KB) | DOI: 10.29040/jap.v15i01.214

Abstract

Motivasi  kerja  mempunyai  pengaruh  yang  signifikan    terhadap  produktivitas  kerja   dosen  dan  karyawan  AAS.  Budaya  organisasi  tidak  mempunyai  pengaruh  yang signifikan    terhadap    produktivitas  kerja    dosen  dan  karyawan  AAS.  Komitmen organisasi mempunyai pengaruh yang signifikan terhadap produktivitas kerja  dosen dan  karyawan  AAS.  Terdapat  pengaruh  yang  signifikan  secara  simultan  antara variabel  independen  yang  terdiri  dari:  motivasi  kerja,  budaya  organisasi    dan komitmen organisasi terhadap produktivitas kerja  dosen dan karyawan AAS Kata Kunci : Motivasi, Produktivitas, Budaya Organisasi 
Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY) Nurita Elfani Prasetyaningrum; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.768 KB) | DOI: 10.29040/jap.v21i1.1084

Abstract

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.
PENGARUH KONSEP BALANCED SCORECARD TERHADAP KINERJA PT.TASPEN (Persero) CABANG SURAKARTA Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4183

Abstract

This study aims to determine the effect of financial perspective, customer perspective, internal business perspective and learning and growth perspective on the performance of PT.TASPEN (Persero) Surakarta Branch. This research uses a quantitative descriptive approach, with a sample of 35 employee respondents and 100 respondents participating in TASPEN. Primary data were obtained from questionnaires filled out by respondents who had tested their validity and reliability. The data analysis technique uses multiple linear regression analysis. The results of this study note that the financial perspective variable has a value of tcount (-2.145) < ttable (-1.679) it means that the financial perspective has a negative and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. The customer perspective variable has a value of tcount (2.659)> ttable (1.697) meaning that the customer perspective has a positive and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. The internal business process perspective variable has a value of tcount (2.659)> ttable (1.697) it means that the perspective of internal business processes has a positive and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. Growth and learning perspective variables have a value of tcount (3.170)> ttable (1.697) it means that the perspective of growth and learning has a positive and significant effect on the performance of PT.TASPEN (Persero) Surakarta Branch. F test results obtained value Fcount> Ftable is 46.305> 2.690 it means that the financial perspective, customer perspective, internal business perspective, learning perspective and growth simultaneously influence the performance of PT.TASPEN (Persero) Surakarta Branch.
ANALISIS LAPORAN SUMBER DAN PENGGUNAAN KAS PADA KUD TANI MAKMUR TAWANGMANGU KABUPATEN KARANGANYAR Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.908 KB) | DOI: 10.29040/jap.v16i01.23

Abstract

Untuk mengetahui sebab-sebab terjadinya perubahan kas baik itu kenaikan atau penurunan kas setiap periodenya dapat dialakukan dengan analisis sumber dan penggunaan Kas. Obyek penelitian dilakukan pada KUD tani Makmur Tawangmangu Kabupaten Karanganyar. Sumber kas terbesar tahun 2013 berasal dari bertambahnya kewajiban jangka panjang yaitu berupa simpanan lain-lain. Penggunaan kas terbesar tahun 2013 digunakan untuk penyimpanan dana dalam bentuk Deposito sebesar Pada periode tahun 2013  terjadi kenaikan kas  hal ini disebabkan karena pada tahun 2013 sumber kas lebih besar dari penggunaan kas .Adapun kenaikan kas tahun 2013 di koperasi berarti bahwa KUD Tani Makmur telah melaksanakan fungsi dan tujuannya dengan sebaik-baiknya untuk mewujudkan kesejahteraan pada anggota khususnya dan masyarakat pada umumnya.Kata Kunci  : Sumber Kas, Penggunaan Kas, Perubahan Kas
Analisis Tingkat Bagi Hasil Mudharabah: di Tinjau dari Rasio Return on Assets (ROA), Financial to Deposit Ratio (FDR) dan Biaya Operasional dari Pendapatan Operasional (BOPO) (Studi pada Bank Umum Syariah di Indonesia Periode 2014-2018) Bayu Tri Cahya; Rikha Zakiyah; Rukmini Rukmini; Aryanti Muhtar Kusuma
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.127 KB) | DOI: 10.29040/jiei.v6i2.1003

Abstract

This study aims to determine the influence of return on assets (ROA), financing to deposit ratio (FDR), and Operating Cost from Operating Income of profit sharing rate for mudharabah deposits. The population in this study is 14 islamic banks in Indonesia and the total sample used is 7 islamic banks. Determination of the sample using nonprobability sampling with technique using purposive sampling with criteria for Islamic banks that issue quarterly financial reports in full in the year 2014-2018. The method of data analysis using multiple regression analysis with SPSS version 23. The results of this study indicate that the variable ROA and BOPO partially have a positive and significant influence on profit sharing rate for mudharabah deposits. While the variable FDR have a negative on profit sharing rate for mudharabah deposits.
PENGELOLAAN SAMPAH RUMAH TANGGA DI DUKUH KUNCEN SIDODADI DELANGGU LMS Kristiyanti; Rukmini Rukmini; Wikan Budi Utami; Maya Widyana Dewi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v1i1.2308

Abstract

This service activity was carried out with the background of wanting to help the Sido Bersinar Self-Help Group (KSM) in Kuncen Sidodadi Delanggu hamlet in managing household waste. The purpose of this community service is to provide motivation on how to improve the performance of KSM based on TPS 3R (Waste Reduce Reuse Recycle) by utilizing local village personnel and motivating local people to use used goods into products that are ready to be sold to increase family income. Community service activities are carried out using the lecture method to socialize the activities of KSM Sido Bersinar Delanggu. The expected output target of this activity is that KSM is able to increase production and sales of business activities that have been initiated so that they can develop and be able to improve the standard of living of the people of Delanggu village.This service activity was carried out with the background of wanting to help the Sido Bersinar Self-Help Group (KSM) in Kuncen Sidodadi Delanggu hamlet in managing household waste. The purpose of this community service is to provide motivation on how to improve the performance of KSM based on TPS 3R (Waste Reduce Reuse Recycle) by utilizing local village personnel and motivating local people to use used goods into products that are ready to be sold to increase family income. Community service activities are carried out using the lecture method to socialize the activities of KSM Sido Bersinar Delanggu. The expected output target of this activity is that KSM is able to increase production and sales of business activities that have been initiated so that they can develop and be able to improve the standard of living of the people of Delanggu village. Keywords: Waste management, increased production