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Analysis Effect Of Management Skills Finance, Budgeting, Accuracy Of Financial Characteristics Of Cooperative City Surakarta Jumingan, Jumingan; Isstianto, Sunarto
Graduasi: Jurnal Bisnis & Ekonomi Vol 29 (2013): Maret
Publisher : STIE Surakarta

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Cooperative as a container or agencies that handle economic activity is said to be the cornerstone of the cooperative economy capable of creating wealth and prosperity. The rapid growth of cooperatives can be seen from the economic feasibility of their business, it can be said that a healthy cooperative effort, if the sources of capital that has been used and exploited by its members in accordance with the goals and objectives of the cooperative, and efficient cost control management in order to serve the needs of members effectively.The issues raised in this study about how to manage finances, penyusunanan budget, how close watch timeliness of financial statements and its financial ratios of the characteristic koperasi.Adapun cooperative goal to go into detail in a healthy and cooperative economy is a joint research masyarakat.Kontribusi is to add insight and wisdom cooperative managers, able to take into account their own tax planning, enhance trust a third party. In connection with this study keresponden direct the analysis tools used are: classical assumption test validity, reliability testing, lenier multiple regression analysis, hypothesis testing using t-test and F test The findings of this study is lacking in attention to financial management, efficient, effective, quick, and reliable transfaran, ignore the timeliness of financial reporting, lacking in account all aspects of finance and financial ratios related to liability, lack of understanding of the growth and health cooperatives. The advice can be given is this study is the manager or managers should pay attention to guidance from the local cooperatives and related offices, often participate in training/education workshops to broaden the decision-making.

Persepsi Mahasiswa Terhadap Faktor-Faktor Yang Dapat Mempengaruhi Independensi Akuntan Public (Studi Kasus Pada Mahasiswa Program Studi AKuntansi di Surakarta) Jumingan, Jumingan; Makmuroh, Ari
Graduasi: Jurnal Bisnis & Ekonomi Vol 27 (2012): Maret
Publisher : STIE Surakarta

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Analisis Manfaat Informasi Akuntansi Pada Ukm Di Wilayah Kabupaten Sukoharjo Jumingan, Jumingan; Rosita, Rosita
Graduasi: Jurnal Bisnis & Ekonomi Vol 28 (2012): November
Publisher : STIE Surakarta

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Lack of ability in using accounting information, is one that causes less useful indicator for SMEs to develop their businesses. The purpose of this study was to determine how useful accounting information for small and medium businesses (SMEs) in Sukoharjo This study is expected to provide empirical evidence about the benefits of accounting information on SMEs in Sukoharjo. The population in this study is the SME Regional Sukoharjo while the sample in this study was 50 respondents are SMEs accounting information systems training. The sampling method study using interviews with responden. data analysis technic by comparing existing theories with interviews, if the results of interviews with a number of theories are not the same then the results of this study means that information is not useful accounting for Sukoharjo SMEs in the region. The results showed that the education / training, accounting information can be useful and can be applied in SMEs Sukoharjo

PENGARUH PENERAPAN INFORMASI AKUNTASI, PARTISIPASI DAN KEPUASAN KERJA TERHADAP KINERJA MANAJER HOTEL DI SURAKARTA Jumingan, Jumingan
Riset Manajemen dan Akuntansi Vol 10, No 1 (2019)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i1.73

The purpose of this study was to determine the effect of the application of accounting information, participation in job satisfaction and joint or simultaneous influence between the application of accounting information, participation in the use of accounting information and job satisfaction on manager performance. The hypothesis proposed as follows is assumed to have a significant influence between the application of accounting information to the performance of functional managers of 3 and 4 star hotels in the Surakarta region. The population in the study were all functional hotel managers of 3 and 4 star hotels in the Surakarta region, while the samples taken were 50 hotel functional managers with sampling techniques using the stratified random sampling method. Analysis of the data used in this study are: validity test, reliability test, partial regression analysis, t test, multiple linear regression analysis, F test, and coefficient of determination (R2). Based on the results of the analysis it can be concluded that the application of accounting information, participation and job satisfaction proved to influence the performance of managers both partially and jointly or simultaneously and the results of the coefficient of determination analysis found that the application of accounting information, participation and job satisfaction had an influence on manager performance amounting to 81.1%.

PENERAPAN SUPERVISI KLINIS KEPALA SEKOLAH UNTUK MENINGKATKAN MUTU GURU DI SDN 027 AIR JERNIH Jumingan, Jumingan
Jurnal Pendidikan Tambusai Vol. 3 No. 3 (2019): December 2019
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Dalam upaya peningkatan mutu pendidikan tidak hanya dituntut kepada siswa saja untuk selalu belajar lebih giat dan tekun terutama di saat ini yang merupakan jaman globalisasi di mana perkembangannya sangat cepat yang dibarengi dengan jaman teknologi canggih yang setiap saat selalu mengalami perubahan. Supervisi klinis yang juga disebut supervisi kelas adalah suatu bentuk bimbingan atau bantuan profesional yang diberikan kepada guru berdasarkan kebutuhan guru melalui siklus yang sistematis untuk meningkatkan proses belajar mengajar. Tujuan penelitian ini adalah menentukan bagaimana penerapan supervisi klinis kepala sekolah di SDN 027 Air Jernih Kecamatan Rengat Barat Kabupaten Indragiri Hulu untuk meningkatkan mutu guru dalam proses pembelajaran Tahun 2018-2019 ? Apakah penerapan supervisi klinis kepala sekolah di SDN 027 Air Jernih Kecamatan Rengat Barat Kabupaten Indragiri Hulu efektif dalam meningkatkan mutu guru dalam proses pembelajaran Tahun 2018-2019 ? Dari hasil analisis tersebut dapat disimpulkan bahwa; Terjadi peningkatan mutu guru dalam proses pembelajaran setelah diberi pembinaan melalui supervisi klinis yaitu peningkatan dari 65, 50% menjadi 72, 50 % ada kenaikan sebesar = 7, 00 %; Dari sebelum pembinaan (siklus 1) dan setelah pembinaan oleh kepala sekolah sampai dengan (siklus 3) 65, 50 % menjadi 72, 50 %, dan dari (siklus 2) ke (siklus 3) juga ada peningkatan sebanyak 83, 75 % - 72, 50 % = 11, 25 %. ; Rata â€“ rata peningkatan mutu guru dalam proses pembelajaran mulai dari sebelum diberi pembinaan sampai selesai melaksanaan pembinaan siklus III naik dari 37, 50 % menjadi 100 %.

PENGARUH PENGALAMAN KERJA TERHADAP TINGKAT PROFESIONAL SEORANG AUDITOR DALAM BIDANG AUDITING (Study Survei di KAP wilayah Surakarta dan Yogyakarta) Jumingan, Jumingan
AMONG MAKARTI Vol 7, No 1 (2014): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v7i1.96

Abstrak Tingkat professional Auditor dibutuhkan para klien/Perushaan yang diauditnya. Harapan perusahaan seorang auditor mampu mengungkap dan menjelaskan informasi keuangannya. Seorang auditor mempunyai pengaruh paling dominan terhadap peningkatan keahlian auditor dalam bidang auditing di KAP wilayah Yogyakarta dan Surakarta. Penelitian ini merupakan penelitian survey, dengan dimensi waktu cross-sectional research. Alat analisis yang digunakan dalam penelitian adalah: Uji validitas, reliabilitas, analisis regresi parsial, uji t, analisis regresi berganda, uji F, dan R2. Hasil dari penelitian ini: Secara simultan terdapat pengaruh yang positif dan signifikan antara variabel lamanya kerja responden menjadi/bekerja sebagai auditor, banyaknya tugas pemeriksaan yang telah dilakukan, dan banyak jenis perusahaan yang diaudit mempunyai pengaruh yang signifikan terhadap keahlian auditor; Secara parsial terdapat pengaruh yang positif dan signifikan antara variabel lamanya kerja responden menjadi/bekerja sebagai auditor, banyaknya tugas pemeriksaan yang telah dilakukan dalam satu tahun, dan banyak jenis perusahaan yang diaudit mempunyai pengaruh signifikan terhadap keahlian auditor; Nilai Adjusted R2 adalah 0,521, berarti ada pengaruh lamanya bekerja, banyaknya tugas-tugas pemeriksaan, dan banyaknya jenis perusahaan yang telah diaudit secara bersama-sama berpengaruh terhadap keahlian auditor benar-benar dijelaskan oleh kedua variabel tersebut yaitu sebesar 51,20% sisanya yaitu 48,80% dijelaskan oleh variabel-variabel lain di luar penelitian ini. Berdasarkan hasil penelitian, disarankan bahwa untuk lebih meningkatkan pelayanannya terhadap pemakai jasa akuntan maka diharapkan para auditor dapat meningkatkan kemampuan dan pengalamannya dalam bidang keuangan dan ekonomi sehingga para auditor tersebut merupakan auditor yang professional seiring dengan permintaan pasar yang beragam. Kata Kunci: Pengalaman Audit, Lamanya Auditor Bekerja, Banyaknya tugas-tugas, Banyaknya Jenis Perusahaan..

PENGEMBANGAN MODEL CREDIT SCORING UNTUK PROSES ANALISIS KELAYAKAN USAHA PARA ANGGOTA KOPERASI SIMPAN PINJAM DI KABUPATEN SRAGEN (STUDI KASUS KSP DAN USP) Jumingan, Jumingan
AMONG MAKARTI Vol 8, No 1 (2015): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v8i1.109

AbstractResearch objectives are: (1) To measure the accuracy of credit scoring models currently applied in the assessment KSP / USP in assessing the feasibility of small business for the cooperative members in a potential borrower; (2) To determine the parameters applied in credit ratings for assessing the cooperative members on the feasibility of members of the potential borrower; (3) To determine the value assessment and credit scoring models to assess the feasibility the business facilities KSP member (4) To design a model of credit scoring for small business feasibility analysis facilities of potential borrowers: The results of the analysis the validity of the model by using the ROC Curve analysis showed that the parameters have a significant effect yet fully demonstrated the contribution expected for the level of sensitivity and specification as reflected by the low value of the ROC Curve. The validity of the scoring model E-flow KSP not optimal feasibility analysis of the expected yield on each proposed facility KSP. Due to the fact that there is still a low level of validity of the valuation models, it is necessary to make efforts to formulate improvement scoring model to be applied in the analysis KSP feasibility analysis on the parameters adopted in the scoring model E-flow has resulted in 15 parameters, namely: interest rate , insurance number, age, occupation, pay monthly, monthly income, average balance, a savings bank, the percentage down payment, type of mortgage, ownership documents, or limit the size of the building, the ratio of debt burden, information about debt maturities, operational marketing , Operational employees, employee fraud, 5C and position requirements/job anggota: In addition to designing models for credit scoring application, is also being considered that this model would be more appropriate if the points of prepayment behavior score and scoring included. Keywords: Credit Scoring Model. KSP / USP

INFLUENCE ANALYSIS EXPENSE OF PROMOTION, GENERAL EXPENSE AND VOLUME OF TRADING TO PROFIT AT SAMIDI GLASS & CRAFT GONDANG, BALANCE, SUKOHARJO Jumingan, Jumingan; Sarwanti, Sarwanti
AMONG MAKARTI Vol 5, No 2 (2012): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v5i2.131

AbstractPromotion is processing satisfaction giving to consumer to get profit. Sensible promotion become determinant success of every small or big company, orientation which profit or nirlaba, domestic and or global. Company management must can plan correctly and can estimate in in all change influence of expense of promotion, general expense, volume of trading and selling price to profit. This research internal issue formula is : 1) Are there influence expense of promotion to profit at Samidi Glass & Craft Gondang, Balance, Sukoharjo ?. 2) Are there general expense influence to profit at Samidi Glass & Craft Sukoharjo ?. 3) Are there volume of trading influence to profit at Samidi Glass & Craft Sukoharjo. Purpose of in this research is: 1) To know influence expense of promotion to profit at Samidi Glass & Craft Sukoharjo. 2) To know general expense influence to profit at Samidi Glass & Craft Sukoharjo. 3) To know volume of trading influence to profit at Samidi Glass & Craft Gondang, Balance, Sukoharjo. Hypothesis submitted is: 1) Anticipated there are influence expense of promotion to profit. 2) Anticipated there are general expense influence to profit. 3) Anticipated there are volume of trading influence to profit.Analyzer applied in this research is Uji Data: Data Normality Test and Uji Linieritas, Hypothesis Test: Parsial Regression Analysis, Regression Analysis Linieritas Berganda, Test Signifikasi: Test t, Test F, Uji R2 ( Coefficient of determination).Based on result of analysed hence inferential : 1) There is influence expense of promotion to profit. 2) there is general expense influence to profit. 3) there is volume of trading influence to profit. Keyword : Expense Of Promotion, General expense, Volume of trading and Profit.

EFFECT OF ARCHITECTURAL TREE MODEL TO THE NOISE LEVEL OF MOTOR VEHICLE ON DEMANG LEBAR DAUN STREET PALEMBANG Jumingan, Jumingan; Dahlan, Zulkifli; Setiabudidaya, Dedi
BIOVALENTIA: Biological Research Journal Vol. 2 No. 2 (2016)
Publisher : Biology Department, Faculty of Mathematics and Natural Sciences, Sriwijaya University

The research on the effect of architectural tree model to the noise level of motor vehicles on Demang Lebar Daun Street Palembang has been conducted. The purpose of this study was to analyze kind of architectural tree model can reduce the highest noise levels among the architectural tree models encountered and identify the architectural tree model. The method used was purposive sampling. Measurement of the noise level and architectural models were selected according to the type of the tree encountered on the left or right side of the street. The noise level measurement during the daylight was carried out simultaneously at a point of 1 meter in front of the tree, 1 and 5 meters behind the tree,for 10 minutes with the readings for every 5 seconds at 07:00, 10:00, 15:00 and 20:00. The results showed that The architectural model of Switenia magahoni tree was Rauh model, Lagerstroemia sp. tree was Troll model and Thyrsostachys siamensis tree was McClure model. The highest noise level reduction was from bamboo tree, respectively by 4,88 dB (A) and 8,52 dB (A) at the distances of 1 and 5 m.Â Keywords: noise level, reduction, architectural tree model

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