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All Journal Among Makarti Riset Manajemen dan Akuntansi Graduasi: Jurnal Bisnis & Ekonomi JURNAL PENDIDIKAN TAMBUSAI BIOVALENTIA: Biological Research Journal
Jumingan Jumingan
Sekolah Tinggi Ilmu Ekonomi AMA Salatiga
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Immunology & microbiology Medicine & Pharmacology Social Sciences

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Journal : Among Makarti

 1 
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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Ari Makmuroh, Ari Dedi Setiabudidaya Rosita Rosita Sarwanti, Sarwanti Sunarto Isstianto Zulkifli Dahlan