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All Journal Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Reviu Akuntansi, Keuangan, dan Sistem Informasi
Nurul Fachriyah
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya, East Java
Economics, Econometrics & Finance Education

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Journal : Jurnal Ilmiah Mahasiswa FEB

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Audit Manajemen Untuk Menilai Efektivitas Fungsi Sumber Daya Manusia ( Studi Kasus pada PT X ) Anisa Rohmaningrum; Nurul Fachriyah
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menilai efektifitas penyelenggaraan fungsisumber daya manusia di PT X. Proses penilaian efektivitas dilakukan denganmembandingkan kriteria, kondisi, penyebab, dan akibat berdasarkan temuan yangdiperoleh. Jenis penelitian ini merupakan penelitian kualitatif menggunakanpendekatan studi kasus dengan metode deskriptif. Data – data diperoleh dariwawancara, dokumentasi, kuesioner, dan pengamatan. Penelitian difokuskan pada10 fungsi sumber daya manusia, yaitu : Perencanaan SDM, Rekrutmen SDM,Seleksi SDM, Orientasi dan Penempatan SDM, Pelatihan dan PengembanganSDM, Perencanaan dan Pengembangan Karir SDM, Penilaian Kinerja SDM,Perlindungan Karyawan, Kompensasi dan Balas Jasa serta Pemutusan HubunganKerja. Hasil penelitian menunjukkan bahwa sembilan fungsi yang ada telahberjalan efektif, namun pada fungsi kompensasi dan balas jasa belum berjalanefektif. Berdasarkan hasil tersebut, penulis memberikan rekomendasi perbaikan.Kata Kunci : Audit Manajemen, Sumber Daya Manusia, Efektivitas.
AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS FUNGSI SUMBER DAYA MANUSIA ( Studi Kasus Pada Kopwan SU “Setia Budi Wanita Jatim”) Fadia Bella Donna; Nurul Fachriyah
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini dilakukan dengan tujuan menilai keefektifan penyelenggaraan fungsi sumber daya manusia pada Kopwan SU”Setia Budi Wanita Jatim” melalui audit manajemen. Audit manajemen dapat membantu menilai efektifitas dari pelaksanaan fungsi SDM yang ada di perusahaan dengan membandingkan kriteria efektifitas (efectivity criteria) yang ditetapkan berdasarkan pedoman dan kebijakan perusahaan dan peraturan perundangan yang berlaku dengan kondisi aktualnya (causes), dan akibat (effect) yang merupakan hasil dari perbandingan antara keduanya. Ruang lingkup penelitian adalah sembilan fungsi sumber daya manusia yang terdiri atas : fungsi perencanaan SDM, fungsi rekruitmen SDM, fungsi seleksi, Perencanaan dan pengembangan karir, pelatihan dan pengembangan, Penilaian kinerja, kompensasi, Perlindungan dan kesehatan serta fungsi pemutusan hubungan kerja. Penelitian menggunakan pendekatan kualitatif deskriptif. Data-data yang digunakan diperoleh melalui wawancara langsung kepada sekretaris 1 selaku personalia, serta kuesioner. Hasil penelitian menunjukkan bahwa penyelenggaraan fungsi SDM pada Kopwan SU”Setia Budi Wanita Jatim” telah berjalan cukup efektif dan sesuai dengan peraturan yang berlaku baik peraturan dalam perusahaan maupun peraturan perundangan seperti UU no.13/2003 tentang ketenagakerjaan.Kata Kunci: audit manajemen, sumber daya manusia, efektivitas.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN PEMILIK UMKM DALAM MEMBAYAR PAJAK PENGHASILAN (Studi Kasus atas Wajib Pajak Pemilik UMKM pada KPP Pratama Batu) Ana Tri Nurkholidah; Nurul Fachriyah
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This Research has purpose to know influence of the educational level, taxation of informations services, implementation of tax penalties, and the understanding of self assessment system on the level of owners of SMEs taxpayer compliance in paying income tax. Independent variables in this study is the level of education, taxation of informational services, implementation of tax penalties, and the understanding of self assessment system system while the dependent variable is the owners of SMEs taxpayer compliance. The data of this study were taken from primary data through questionnaires. Questionnaires distributed to as many as 270 pieces of owners of SMEs taxpayer in the Tax Office Primary Batu and questionnaires were processed as many as 86 pieces. The sample were taken by purposive sampling. This study used logistic regression analysis to analyze the variables. The result showed that the level of education, taxation of information services, and implementation of sanctions taxation do not affect the owners of SMEs taxpayer compliance, while the understanding of self assessment system affect the owners of SMEs taxpayer compliance.   Keywords: educational level, tax information service, implementation of sanctions taxation, understanding the self assessment system, owners of SMEs taxpayer compliance
AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS FUNGSI SUMBER DAYA MANUSIA (Studi Kasus Pada PT. Pura Barutama) Wahyuni Nur Hidayati; Nurul Fachriyah
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Management audit of human  resource at PT. Pura Barutama aims  to  knowhow effective of human resources at PT. Pura Barutama and identify weaknessesand give recommendation for these weaknesses. Research method used isdescriptive method with a case study approach. The method used for collect dataare interview, documentation, questionnaire and observation. Data analyzingprocess use qualitative analysis method which is grouping the findings into 4(four) categories, that are criteria, condition, cause, effect. This procces is carriedout  to know how succeed  the company develop  the human resource. Audit scopediscussed in this research cover 11 (eleven) functions, which are (1) humanresource planning, (2) recruitment, (3) selection and orientation, (4) training anddevelopment, (5) career planning and development, (6) perfomance assesment, (7)compensation, (8) protection and occupational health, (9) job satisfaction, (10)company and employee relationship, (11) work termination.Based on  this  research  result, most of  the human  resource  function at PT. PuraBarutama are effective in accordance with applicable policy and regulation.There are 8 (eight) functions that already effective, which are human resourceplanning, recruitment, selection and orientation, career planning anddevelopment, perfomance assesment, job satisfaction, company and employeerelationship, and work termination. Three functions that may not be effective aretraining and development, compensation, and protection and occupational health.Based on the weaknesses found, the author gives some recommendations andimprovements to be used by PT. Pura Barutama as consideration in humanresources management.Keywords: Management audit, human resources function, effectiveness,criteria, cause, effect, recommendation
Co-Authors Ana Tri Nurkholidah Anisa Rohmaningrum Dwi Rachmawati Endang Mardiati Ervilah , SE Esti Laras Aruming Tyas Fadia Bella Donna Feby Christianto Intan Azizah Rochmah Ivan Juniansyah Nadya Ramdhani Nanda Widaninggar Nurkholis Nurkholis Prayudi, Made Aristia Rangga Nuh Apriadi Riska Agustin Widya Pradana Siti Latifatul Arifani Syaiful Iqbal Tiara Paramitalynia Rosali Wahyuni Nur Hidayati