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Pengaruh Pemahaman Manajer Atas Karakteristik Informasi Akuntansi Manajemen dan Aplikasinya terhadap Kinerja Manajerial Setiana, Sinta
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1139.849 KB) | DOI: 10.28932/jam.v4i3.286

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer atas karakteristik infomasi akuntansi manajemen dan aplikasinya terhadap kinerja manajerial di propinsi Jawa Barat. Penelitian ini menggunakan metode sensus. Jumlah objek penelitian terdiri dari industri makanan dan minuman yang difokuskan pada pasar global, khususnya pada AFTA 2003, Data yang dibutuhkan terdiri dari data primer yang diperoleh melalui kuesioner dan data sekunder yang mendukungpenelitian ini. Untuk menganalisis data dan menguji hipotesis digunakan analisis jalur. Hasil penelitian menunjukkan bahwa: 1) pemahaman manajer atas karakteristik informasi akuntansi manajemen mempunyai pengaruh positif terhadap aplikasinya, 2) aplikasi karakteristik informasi akuntansi manajemen mempunyai pengaruh positif terhadap kinerja manajerial, dan 3) pemahaman manajer atas karakteristik infomasi akuntansi manajemen melalui aplikasinya mempunyai pengaruh positif terhadap kinerja manajerial.Kata Kunci : akuntansi manajemen, karakteristik informasi akuntansi manajemen, kinerja manajerial
PENGEMBANGAN POTENSI BUMDES SIRNAJAYA DALAM PENYEDIAAN FASILITAS POM BENSIN MINI BAGI WARGA DESA SEBAGAI WUJUD DESA YANG MANDIRI DAN SEJAHTERA Yunita Christy; . Joni; Sinta Setiana; Maria Natalia; Yani Monalisa; Imelda Lisa; Ilham Pranata
Jurnal Dinamika Pengabdian (JDP) Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.12511

Abstract

ABSTRAK Pengabdian masyarakat ini bertujuan untuk mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Sirnajaya, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat dalam penyediaan fasilitas pom bensin mini. Agar semua itu dapat tercapai, maka kami sebagai tim pengabdi membantu dengan cara pengembangan kualitas SDM dengan memberikan pelatihan, mentoring dan rekomendasi. Pelatihan yang dilakukan adalah dalam hal literasi keuangan, rekomendasi yang diberikan adalah dalam bentuk sistem/prosedur usaha pom bensin mini dan pembuatan laporan keuangan. Pelatihan diberikan kepada beberapa orang pengurus BUMDes dan merupakan kerjasama dengan Yayasan Beruang Cerdas Indonesia. Melalui cara ini diharapkan BUMDes Sirnajaya dapat menjadi desa yang mandiri dan sejahtera. Kata kunci: BUMDes Sirnajaya, pengembangan potensi, penyediaan fasilitas pom bensin mini, desa mandiri dan sejahtera.   ABSTRACT This community service aims to develop the potential of Village-Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java in providing mini gas station facilities. In order for all of that to be achieved, we as a service team help by developing the quality of human resources by providing training, mentoring and recommendations. The training carried out is in terms of financial literacy, the recommendations given are in the form of a mini gas station business system / procedure and the preparation of financial reports. The training was given to several BUMDes administrators and was a collaboration with the Indonesian Smart Bear Foundation. Through this method, it is hoped that the Sirnajaya BUMDES can become an independent and prosperous village. Keywords: BUMDes Sirnajaya, potential development, provision of mini gas station facilities, independent and prosperous villages.
Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintahan Daerah Kota Bandung (Studi Kasus pada Badan Kepegawaian, Pendidikan dan Pelatihan; Bagian Umum dan Perlengkapan dan Badan Kesatuan Bangsa dan Politik) Christy, Yunita; Setiana, Sinta; Cintia, Puput
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.014 KB) | DOI: 10.28932/jam.v9i2.469

Abstract

AbstractThe creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better resultsKeywords: Government Agency Performance Accountability System (SAKIP), Performance,     Contractibility, SKPD   Bandung
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi Yunita Christy; Maria Natalia; Sinta Setiana; Richard Anthony
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.16273

Abstract

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation
Pengaruh Komitmen Organisasional Dan Budaya Organisasi Terhadap Organizational Citizenship Behaviour Yunita - Christy; Sinta - Setiana; Puput - Cintia
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.218 KB) | DOI: 10.28932/jam.v10i2.1085

Abstract

The key to success in a change is my source of human being as an initiator and agent of continuous change, the formation of a process and culture that together enhance the ability of organizational change.Organizational Citizenship Behavior (OCB) is able to increase the effectiveness and success of the organization in the long term. OCB is a positive behavior of people in the organization, which is expressed in the form ofwillingness to be conscious and voluntary to work beyond the tasks that should be. In the world of work, a person's commitment to an organization or company is often an important issue. The commitment of all individuals in the organization or often referred to as organizational commitment can provide more value to the company in achieving its goals. Organizational effectiveness can also be enhanced by creating a culture that will lead to the achievement of organizational goals (Ismail, 2008). The population in this study is a Private Bank in Bandung. The sample in this study are employees who work in private banks. The statistical method used in this study is multiple regression.Research results show that organizational commitment influences organizational citizenship behavior, organizational culture influences organizational citizenship behavior and organizational commitment and organizational culture influence organizational citizenship behaviour. Keywords: Organizational Commitment, Organizational Culture, Organizational Citizenship Behaviour
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.508 KB) | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
Pengaruh Kompensasi Finansial Dan Non Finansial Terhadap Kinerja Karyawan Dengan Budaya Organisasi Sebagai Variabel Moderasi Yunita Christy; Sinta Setiana; Chandra Wijaya
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 1 (2020): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i1.4185

Abstract

Compensation is one of the existed factors encountered by every organization. Compensation is aimed to satisfy employees both financially and non-financially. Meanwhile, organization culture is a tool that shapes the habits and characters of employees within the organization. It is said that a good compensation system supported by exemplary good organization cultures is expected to boost the motivation of employees and to cultivate good personality among them which later can influence the organization's performance. Based on these facts, this study tested three hypotheses using Moderating Regression Analysis (MRA) by collecting data from 50 employees at CV ‘X’ which focuses its core business in motorcycle spare part distribution. Regarding the data collected, the findings showed that both financial and non-financial compensation influence the performance of the employees. However, the organization culture cannot moderate the relation between financial and non-financial compensation and organization performance. Therefore, it can be concluded that the existence of organizational culture cannot add more value to both financial and non-financial compensation in terms of influencing the performance of the employees within the current company.  Kata kunci                    :Kompensasi Finansial, Kompensasi Non Finansial, Budaya Organisasi, Kinerja
Peningkatan Kualitas SDM dan Daya Dorong Ekonomi BUMDes Sirnajaya Garut Yunita Christy; Joni; Rini Handayani; Sinta Setiana; Maria Natalia; Imelda Lisa; Sherin Ivana Dewi
SULUH: Jurnal Abdimas Vol 2 No 1 (2020): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v2i1.1546

Abstract

This community service aims to overcome one of the problems of the Village Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java. The problem is that the quality of human resources is low in motivation and competence so that many of the businesses that are run do not operate well, one of which is the business of selling gasoline through mini gas stations. Efforts have been made to improve the operation of the mini gas station business by providing training to improve the quality of human resources in terms of financial literacy and increasing economic impetus in Sirnajaya Village. The training was given to several BUMDes management and meru is a collaboration with the Indonesian Smart Bear Foundation.
Developing Ideal Leadership Perception of Accounting Students Through The 360 Degrees Leadership Education Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.622

Abstract

This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accounting student’s leadership perception before and after got this education. We hope that this study can contribute to support the Accounting Profession to have the professional Accountants who deserve to lead this profession in time to come. The research data were obtained through some questionnaires that have been distributed to 100 students who haven’t got the 360 Degree Leadership Education and 100 other students who have got it in 2019. We used Non-Probability Sampling with the Purposive Sampling Method to get representative sample. We also used the descriptive analysis, Simple Linear Regression, and the comparative hypothesis testing to test the hypothesis. The results show that the 360 Degree Leadership Education influences the leadership perception of the Accounting students by 27.5%. This research indicates that there is different leadership perception between these two groups of students. Furthermore, it shows that the Accounting student who haven’t got the 360 Degree Leadership Course tend to agree with the myth of leadership while the other students who have got it show the opposite tendency. Keywords: 360 Degree Leadership Education; Leadership Perception; Accounting Students.
Pengaruh Kecerdasan Emosional Terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender Lauw Tjun Tjun; Santy Setiawan; Sinta Setiana
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.361 KB) | DOI: 10.28932/jam.v1i2.374

Abstract

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality. This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools. Base on this test, the account understanding of woman is greater than account understanding of man. Keywords: Emotional Quotient, account understanding