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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Magisma: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi

Rukmini Rukmini

ITB AAS INDONESIA

Author-ID : 2438293

Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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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

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

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 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

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

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

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

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

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

Pengaruh Jumlah Produk, Pendapatan, Dan Biaya Operasional Terhadap Laba Pada PT Pos Indonesia (Persero) Cabang Jongke Surakarta Periode 2019-2021 Annisaa Miftakhul Jannah; LMS Kristiyanti; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5769

The purpose of this study was to determine the effect of product, revenue and operating costs on profits at PT. Pos Indonesia (Persero) Jongke Surakarta Branch for the 2019-2021 period, either simultaneously or partially. In this study, the researcher used sekunder data with descriptive analysis method, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test) and hypothesis testing using multiple linear regression analysis, F test, t test, and R² test. Based on the results of product research, income and operating costs on profit, it is obtained that f count = 30,744 > f table = 2.96, with a significance of 0.000 0.05, so that there is no positive and significant effect of Product on Profit at PT. Pos Indonesia (Persero) Surakarta Jongke Branch for the period 2019-2021. Based on income research on earnings, the results obtained tcount = 8.590 > ttable = 2.055, with a significance of t 0.000

Analisis Faktor Faktor Yang Mempengaruhi Pengalokasian Anggaran Belanja Modal Suhesti Ningsih; Intan Indah Permatasari; Rukmini Rukmini
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.10202

This research is a type of quantitative research aiming at determine the effect of economic growth, local revenue and general allocation funds on capital expenditure of all sub-districts of Karanganyar district from 2018 to 2022. The data used in this research are secondary data obtained from budget realization report and economic growth. Population in this research 17 sub-districts in Karanganyar regency. The sampling technique in this research used a saturated sampling technique. The sample in this research wa 17 sub-districts within 5 years so the sample is 85. The data analysis methods used are classical acceptance and multiple linear regression tests, F-tests, t-test and R2-tests. The results of the F-tests on the variables of economic growth, native local income, and general allocation funds influence government policies in allocating capital expenditures. The t-test results show that the variables economic growth and village income have a large effect on investment, while the general allocation fund has no effect on investment Keywords: Economic growth, capital investment, general grants, local revenues

Co-Authors Aisyah Desnilia Annisaa Miftakhul Jannah Aryanti Muhtar Kusuma Bayu Tri Cahya Budiyono Budiyono Budiyono Budiyono Desy Nur Pratiwi Esti Dian Cahyani Hadi Samanto Imas Della Fauzi Indra Lila Kusuma Intan Indah Permatasari LMS Kristiyanti, LMS LMS. Kristiyanti M Fachri Naufal Barokah M. Hasan Ma'ruf Mahameru Rosy Rochmatullah Maya Widyana Dewi Muhammad Alaziz Muhammad Hasan Ma’ruf Muhammad Luthfi Nur Fatyasin Muhammad Tho’in Muqorobin Muqorobin Ningsih, Suhesti Nisrina Amaya Noviana Musafa’Ati Nurita Elfani Prasetyaningrum Rahmawati Rahmawati Rikha Zakiyah Rindi Ramadhani Rita Noviani Sarah Rum Handayani Siti Arifah Siti Nurlaela Siti Nurlaela Sri Laksmi Pardanawati Sri Mulyani Suprihati Vinolia Supriyati Asyifa Wikan Budi Utami Yuwita Ariessa Pravasanti

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