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Analisis Faktor-Faktor Kepuasan Auditee atas Kinerja Inspektorat sebagai Auditor (Studi Empiris pada Pemerintah Daerah Kota Madiun Tahun 2012) Handayani, Dwi
Widya Warta No. 02 Tahun XXXVII /Juli 2013
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Auditing aims to ensure the implementation of     public accountability by both the central government and local government. The purpose of this study was to analyze the determinants of auditees’ satisfaction in the local government of Madiun. The object of this study was the agency/SKPD of Madiun government involved in the implementation of the financial administration of the area (the area of financial management powers) and responsible for the budget. It is an empirical study making use of purposive sampling technique to collect the data. The data were obtained through questionnaires. The questionnaires were 76 in number including 2 office heads, 1office secretary,11section heads, 16 sub- section heads, and 13 teasurers. The data were analyzed with the use of SPSS 15.0. The result of the study indicated that there were four variables which had relation with the auditees’ satisfaction namely, experience, industry expertise, member characteristics, and skeptical attitude. In addition, there were seven variables which had no relation with the auditees’ satisfaction. They are responsiveness, compliance, profesional care, commitment, executive involvement and conduct of audit field work.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN INFORMASI AKUNTANSI LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR BER-ISO 14000 Handayani, Dwi; Wibisono, Haris
Widya Warta No. 02 Tahun XXXVIII/ Juli 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The purpose of this study was to investigate the influence of quality management control systems (quality goals, quality feedbacks and quality incentives) and environmental accounting on quality performance. The data used were collected from production managers of manufactur companies with ISO 14000. The data were obtained via mail survey on 414 questionnaires. The questionnaires which were relevant to the analysis were 46 in number. The analysis was conducted using SPSS ver. 12.The results showed that (1) communication intensity of quality goal toward the labourers was not significant to qualiy performance, (2) the frequency of quality feedback had a positive relationship with quality performance, (3) the improvement of incentives concerning quality had a positive relationship with quality performance, and (4) the implementation of environmental accounting had a positiverelationship with quality performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Handayani, Dwi
Widya Warta No. 02 Tahun XXXIII / Juli 2009
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The  quality of auditing is the main focus of auditor ’s work in order to discover and report any breach in the accounting system of client’s company. It is determined by both competency and independency. The determinants of auditing quality in public sector are (1) the length of time which an auditor has spent to audit client’s company, (2) the number of client’s company audited by an auditor, (3) the size and financial condition of client’s company audited, (4) auditor’s work reviewed by the third party, (5) auditor’s independency, (6) the level of auditing fee, and (7) the planning of auditing quality. The characteristics of auditing quality improvement include (1) the level of education, (2) professionalism, (3) the understanding on internal controlling structure of client’s company, (4) the planning of auditing team, and (5) auditing performance of VFM.
OPTIMASI EKSTRAKSI AMPAS TEH HIJAU (Camellia sinensis) MENGGUNAKAN METODE MICROWAVE ASSISTED EXTRACTION UNTUK MENGHASILKAN EKSTRAK TEH HIJAU Handayani, Dwi; Mun’im, Abdul; S. Ranti, Anna
Majalah Obat Tradisional Vol 19, No 1 (2014)
Publisher : Faculty of Pharmacy, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1040.214 KB) | DOI: 10.14499/mot-TradMedJ19iss1pp%p

Abstract

Indonesia memiliki kekayaan keanekaragaman hayati yang besar, namun sayangnya potensi sumber daya alam yang tersedia masih sedikit yang diteliti dan digunakan dalam pengobatan. Salah satu tanaman yang banyak dibudidayakan di Indonesia adalah teh.  Ampas teh adalah limbah dari industri teh, tersedia cukup banyak dan belum dimanfaatkan secara optimal.  Penelitian ini bertujuan untuk mendapatkan kondisi ekstraksi ampas teh hijau menggunakan  metode MAE (Microwave Assisted Extraction) yang paling efektif sehingga dihasilkan ekstrak teh hijau yang mempunyai antioksidan optimum.  Dari hasil penelitian, kondisi optimum MAE adalah daya 450 W, pelarut etanol 60%, perbandingan simplisia – pelarut  1 : 8 dan lama ekstraksi 8 menit untuk menghasilkan ekstrak dengan kadar polifenol optimum. Ekstrak yang diperoleh mempunyai kadar air 7,83 %; pH 5,5; dan polifenol total, flavonoid total, asam galat, katekin, EGCG serta kofein berturut-turut sebesar 7,1%; 1,04%; 2,76%; 0,83%; 5,18% dan 1,03%. Dibandingkan dengan acuan yang ada, ekstrak yang diperoleh memenuhi syarat sebagai bahan baku kosmetik.  
PENERAPAN MODEL PEMBELAJARAN PICTURE AND PICTURE BERBANTUAN SPESIMEN PADA MATERI INVERTEBRATA Handayani, Dwi; Bintari, Siti Harnina; -, Lisdiana
Journal of Biology Education Vol 2 No 3 (2013)
Publisher : Journal of Biology Education

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Abstract

The aim of research determine difference between learning outcomes and student activity using learning model Picture and Picture assisted specimens on material Invertebrates. Research of design use one shoot case study. The sample was class X-1 and X-2 determined Total Sampling technique. The independent variable was learning model used Picture and Picture helped Invertebrates specimens, while dependent of variable was learning outcomes (LKS score and final exam score) and student activities. The activity student learning in classical style in class X-1 was 88% and X-2  was 86%. The cognitive learning outcomes students used  classical style in class X-1 was  93,78% and class X-2 was 88,8%. The outcomes data teacher performance in class X-1 and X-2 was very good, both classes indicated average grade of 15. The students response in class X-1 was 85.1% while in class X-2 was 93,8%. Teaching response toward method showed interest and agree using LKS models Picture and Picture helped Invertebrates specimens  appicated this study.The conclusions this study is application learning models Picture and Picture helped Invertebrates specimens method can increase activity students in classical style was 87% and student learning outcomes in classical style was 86.33% apply in senoir high school of Teuku Umar Semarang. Penelitian ini bertujuan untuk mengetahui perbedaan hasil belajar dan aktivitas siswa dengan menggunakan model pembelajaran picture and picture berbantuan spesimen pada materi invertebrata. Desain penelitian ini one shoot case study. Sampel penelitian ini yaitu siswa kelas X-1 dan X-2 yang ditentukan dengan teknik total sampling. Variabel bebas berupa model pembelajaran Picture and Picture berbantuan spesimen Invertebrata, sedangkan variabel terikat berupa hasil belajar (nilai LKS dan nilai akhir) dan aktivitas siswa. Hasil belajar kognitif siswa secara klasikal kelas X-1 sebesar 93,78% dan kelas X-2 sebesar 88,88. Aktivitas siswa secara klasikal pada kelas X-1 sebesar 88% dan X-2 sebesar 86%.. Kinerja guru pada kelas X-1 dan X-2 sangat baik. Tanggapan siswa kelas X-1 sebesar 85,1% dan kelas X-2 sebesar 93,8%. Tanggapan guru menunjukkan bahwa guru tertarik dan setuju menggunakan media LKS dengan model Picture and Picture berbantuan spesimen Invertebrata yang diterapkan dalam proses pembelajaran. Simpulan penelitian ini adalah penerapan model pembelajaran Picture and Picture berbantuan spesimen pada materi Invertebrata dapat meningkatkan aktivitas siswa secara klasikal sebesar 87% dan hasil belajar siswa secara klasikal sebesar 86,33% di SMA Teuku Umar Semarang.  
Penggunaan Model Problem Based Learning untukMeningkatkan Kemampuan Memecahkan Masalah dan Sikap Peduli Lingkungan Peserta Didik Handayani, Dwi; Sopandi, Wahyu
EduHumaniora | Jurnal Pendidikan Dasar Kampus Cibiru Vol 7, No 2: Juli 2015
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/eh.v7i2.2702

Abstract

Era globalisasi menuntut sumber daya manusia yang memiliki kemampuan memecahkan masalah. Kemampuan ini dikembangkan melalui pendidikan IPA. Hasil observasi menemukan peserta didik kurang memperoleh kemampuan memecahkan masalah dan pembentukan sikap peduli lingkungan. Salah satu model pembelajaran yang berawal dari masalah adalah Problem Based Learning. Dalam Problem Based Learning peserta didik menyelesaikan masalah nyata tentang lingkungan dan berhubungan dengan kepentingan masyarakat. Peserta didik yang menjadi pemecah masalah diharapkan memiliki sikap peduli lingkungan. Penelitian ini bermaksud mengkaji pengaruh penggunaan Problem Based Learning dalam meningkatkan kemampuan memecahkan masalah dan sikap peduli lingkungan. Subjek yang diteliti merupakan peserta didik kelas IV Sekolah Dasar. Metode penelitian kuasi eksperimen dengan rancangan kelompok kontrol (pra tes dan pos tes). Kelompok eksperimen mendapatkan PBL sedangkan kelompok kontrol mendapatkan bukan PBL. Kemampuan memecahkan masalah diukur dengan soal uraian. Sikap peduli lingkungan dihimpun dengan angket sikap eksplisit dan sikap implisit. Teknik analisis data menggunakan SPSS for window versi 21. Kemampuan memecahkan masalah menggunakan Independen Test, sedangkan sikap peduli lingkungan menggunakan Mann-Whitney. Hasil penelitian menunjukkan peningkatan kemampuan memecahkan masalah peserta didik yang memperoleh PBL (𝒙̅ = 0,440) lebih tinggi dari peserta didik yang memperoleh pembelajaran bukan PBL (𝒙̅ = 0,281), t (56) = 2,213 𝑡𝑡𝑎𝑏𝑒𝑙= 1,671. Sikap peduli lingkungan peserta didik yang memperoleh PBL lebih tinggi dari peserta didik yang memperoleh pembelajaran bukan PBL. Dengan demikian Model Problem Based Learning berpengaruh signifikan terhadap peningkatan kemampuan memecahkan masalah dan sikap peduli lingkungan peserta didik Sekolah Dasar.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INSPEKTORAT SEBAGAI AUDITOR PEMERINTAH (STUDI EMPIRIS PADA KANTOR INSPEKTORAT KOTA DAN KABUPATEN MADIUN) Handayani, Dwi
Widya Warta No. 01 Tahun XL/Januari 2016
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The purpose of this study is to obtain empirical evidence regarding (1) the influence of competence, motivation and role suitability toward organizational commitment and (2) the influence of competence, motivation, role suitability and organizational commitment toward the performance of the government internal auditors. The unit of analysis is the behavior of the inspectorate internal auditors / employees. The population of this research is all the Madiun Municipality and Madiun Regency inspectorate officers who participate in regular inspection. While, the sample taken is 35 auditors. The data were obtained through questionaires directly distributed to the respondents. Variables in this research are competence, motivation, role suitability, organizational commitment and performance of the government internal auditors. The data were analyzed using SEM (Structural Equation Modeling) with the PLS ver 2.0. The results showed that (1) competence and role suitability did not influence organizational commitment, (2) motivation influenced organizational commitment, (3) competence, motivation and organizational commitment did not influence the performance of the government internal auditors, and (4) role suitability did not influence the performance of the government internal auditors.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Handayani, Dwi
Widya Warta No. 02 Tahun XLI/Juli 2017
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The research purpose was to obtain empirical evidences on the factors influencing the auditor performance with the auditor independence and the organizational commitment as the intervening variables. The research population was auditors working in the firm of auditors in central java. The samples were 28 auditors. The results showed that the understanding of good governance did not affect the performance of auditors but affected the independence of auditors. The leadership style did not affect the auditor performance or the organizational commitment. The organizational culture did not affect the auditor performance or the organizational commitment. The independence affected the performance of auditors. The organizational commitment affected the auditor performance. The understanding of good governance having an indirect effect on auditor performance through auditor independence was proven. The leadership style having an indirect effect on auditor performance through organizational commitment was not proven. The organizational culture having an indirect effect on auditor performance through organizational commitment was not proven.
Faktor-Faktor yang Mempengaruhi Kinerja Aparatur Pemerintah Daerah Fani, Reisa Hesti; Rustiyaningsih, Sri; Handayani, Dwi
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 3, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The purpose of this research is to examine the budgetary participation, leadership style, organizational commitment and motivation to performance of the apparatus. There are many contradiction findings of earlier researchers. The object of this research is the head of department and heads of sub-section reports and programs in the Government of Madiun Residence. The data used research is primary data, data was collected by questionnaire. Multiple regression analysis is used to analysis hypothesis testing. The results are indicate that the budgetary participation has not signifikan effect to performance apparatus, while the leadership style, organizational commitment, and motivation significant positive effect on the performance of government apparatus.
VARIABEL ANTASEDEN DAN KONSEKUENSI DARI KINERJA KUALITAS : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DENGAN STANDAR NASIONAL INDONESIA Handayani, Dwi
Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009): Volume 7, Nomor 1, April 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this study are to investigate the influence of quality management control systems (quality goal, quality feedback, quality incentives) and environmental accounting on quality performance, the influence of quality performance on both financial performance and customer satisfaction, and the impact of customer satisfaction on financial performance. Data used for this study was collected from financial, production and marketing manager to manufactur company with SNI. Data collected by mail survey 1250 questinnaries. The questionnaries that useful for analysis were 149. Analysis conducted by SEM with AMOS ver 5.0. The result indicates that communication intensity of quality goal toward the labour is not related to quality performance. The frequency of quality feedback is not related to quality performance. The improvement of incentive which is in relation with quality has a positive relationship with quality performance. The implementation of Quality performance has a positive relationship with the customer satisfaction. Quality performance has a positive relationship with financial performance. Customer satisfaction is not related to financial performance.