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DETERMINAN PENYERAPAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI MODERATING VARIABLE Ahmad Sirin; Indarto Indarto; Wyati Saddewisasi
Jurnal Riset Ekonomi dan Bisnis Vol 13, No 2 (2020): AGUSTUS
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v13i2.2690

Abstract

This study aims to analyze the effect of budget planning, human resource competence and budget evaluation on budget absorption through organizational commitment as a moderating variable. The population in this study were 35 district / city offices of the Ministry of Religion in Central Java and 1 Regional Office of the Ministry of Religion, Central Java Province. The sample was 106 respondents. The respondents are financial management employees, namely planners, commitment makers, expenditure treasurers and financial management staff in 36 work units within the Regional Office of the Ministry of Religion, Central Java Province. Data collection was carried out through a survey using a questionnaire distributed to respondents. Data were analyzed using partial least square (PLS) with SmartPLS tools. The results showed that budget planning, human resource competence and budget evaluation had a positive and significant effect on the level of budget absorption. The organizational commitment variable does not strengthen the influence of budget planning, human resource competence and budget evaluation on budget absorption in the work unit within the Regional Office of the Ministry of Religion of Central Java Province.Penelitian ini bertujuan menganalisis pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran terhadap penyerapan anggaran melalui komitmen organisasi sebagai variabel moderasi. Populasi dalam penelitian ini adalah 35 Kantor Kementerian Agama kabupaten/kota di Jawa Tengah dan 1 Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Sampel sebanyak 106 responden. Responden penelitian adalah pegawai pengelola keuangan, yaitu Perencana, Pejabat Pembuat Komitmen, Bendahara Pengeluaran dan Staf Pengelola Keuangan pada 36 satuan kerja pada lingkup Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah. Pengumpulan data dilakukan melalui survei dengan  menggunakan kuesioner yang dibagikan kepada responden. Data dianalisis dengan menggunakan partial least square (PLS). Hasil Penelitian menunjukkan bahwa perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran berpengaruh positif dan signifikan terhadap tingkat penyerapan anggaran. Variabel komitmen organisasi tidak memperkuat pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan evaluasi anggaran terhadap penyerapan anggaran pada satuan kerja lingkup Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah.
Pemberdayaan Usaha Mikro Hasil Olahan Laut Djoko Santoso; Indarto Indarto; Wyati Saddewisasi; Aprih Santoso
JMM - Jurnal Masyarakat Merdeka Vol 2, No 2 (2019): NOVEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.833 KB) | DOI: 10.51213/jmm.v2i2.25

Abstract

Kampung Tambak Lorok dan Tambak Rejo adalah kampung nelayan terbesar dan menjadi Kawasan Minapolitan Wisata Bahari di kota Semarang, Jawa Tengah. Masyarakatnya bergantung pada laut tempat mencari ikan.Hal ini telah menyatu dengan kondisi sosial ekonomi dan kehidupan kebudayaan masyarakat serta telah berlangsung secara turun menurun sehingga pemukiman ini lebih dikenal sebagai Pemukiman Nelayan. Penggerak utama ekonomi  kampung Tambak Lorok dan kampung Tambak Rejo berupa perdagangan sentra produksi serta pengolahan ikan, perikanan tangkap, perikanan budidaya, pengolahan ikan, atau kombinasi disamping usaha lain seperti produksi kue kering, produksi kerajinan kain perca dan kerajinan dari sampah organik. Untuk itu perlu diberdayakan usaha mikro olahan hasil laut dan potensi yang lain untuk mendukung kemajuan wisata Bahari. Namun usaha mikro masih banyak memiliki kelemahan dari aspek strategi pengembangan usaha, aspek permodalan dan pembiayaan, aspek pemasaran kususnya kemasan produk. Diharapkan dengan pemberdayaan yang dilakukan Tim pengabdian masyarakat dapat menstimulasi kapabilitas usaha pelaku usaha mikro di Kampung Tambak Lorok dan Tambak Rejo mampu mendukung pengembangan wisata Bahari kota Semarang. Kata kunci: Pemberdayaan, Usaha, Olahan,
The role of financial knowledge in realizing financial behavior: is it any mediating effect of financial attitudes and self-efficacy? Ardiana Nur Maulida H; Indarto Indarto; Aprih Santoso
Asian Management and Business Review Volume 1 Issue 2, 2021
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.766 KB) | DOI: 10.20885/AMBR.vol1.iss2.art5

Abstract

The purpose of the study was to analyze the effect of financial knowledge on financial behavior with financial attitudes and self-efficacy as mediating variables. The population of this research is that all students in Semarang are unknown. The number of respondents to 96 people. The sample selection method is purposive sampling, namely: students have taken courses in financial management and intermediate financial accounting and the analytical tool used in this study was Warp PLS version 5.0. The results showed that financial knowledge has a positive and significant direct effect on financial attitudes, self-efficacy and financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy have a positive and significant direct effect on the financial behavior of students in Semarang City, so that the proposed hypothesis can be accepted. Financial attitudes and self-efficacy do not mediate the effect of financial knowledge on financial behavior of students in Semarang City.
Determinants of firm value with profitability as intervening variables Ratih Hapsari Handayani; Indarto Indarto; Aprih Santoso
Asian Management and Business Review Volume 2 Issue 1, 2022
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol2.iss1.art7

Abstract

The research objective is to analyze the factors affecting profitability and their impact on firm value of manufacturing companies on the IDX for the 2017-2019 period. Data collection is done by reading secondary data, with the number of companies that match the characteristics of 27 companies, so that the number of samples becomes 81. The analysis method uses SEM-PLS. The research results are asset structure and profitability influence to firm value, while leverage, capital structure, firm size, liquidity, and firm growth have no effect on firm value. The capital structure has an influence to profitability, but leverage, asset structure, firm size, liquidity, and company growth are not having significant results and profitability is not an intervening variable.
PKM PENGENALAN DASAR-DASAR AKUNTANSI SEBAGAI ALAT BANTU MENYUSUN LAPORAN KEUANGAN (Usaha Mikro Kecil Menengah/ UMKM): PKM AKUNTANSI Wyati Saddewisasi; Djoko Santoso; Indarto
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 1 (2022): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i1.175

Abstract

The purpose of this community service is to provide training and let the trainees understand the process of preparing financial reports with the accounting system. The benefits of training that MSME entrepreneurs and participants can take are 1) Making accounting-based financial reports, 2) The possibility of participants being able to transmit their knowledge to MSME business owners who do not take part in the training, 3) Giving information about basic accounting knowledge which can be applied to the financial application reports with computer-based software, 4) Skills in making financial reports are increasing, 5) It is easy to enter financial data with accounting-based software.
Mediation Effects of Internal Financial Decisions and Company Performance on the Relationship of Macroeconomic Factors and Market Reactions Indarto Indarto; Djoko Santoso
Journal of Management and Business Environment (JMBE) Vol 3, No 1: July 2021
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v3i1.3425

Abstract

This study examines the effect of macroeconomic factors on investor reactions in the capital market with internal financial decisions and company performance as the intervening variables. Previous studies examined only the effect of macroeconomic factors on direct market reactions. The sample of this research are manufacturing companies listed on the Indonesia Stock Exchange. Structural Equation Modeling (SEM) was tested using SmartPLS. This study concludes that financial decisions and company performance are not the intervening variables between macroeconomic factors and market reactions. Macroeconomic factors do not affect the company's internal financial decisions and company performance but the market reaction. Meanwhile, the company's internal financial decisions have no effect on the company's performance and market reaction. The company's performance affects the market reaction. The results of this study prove that investors are very concerned about macroeconomic factors in making investment decisions. The dynamics of macroeconomic factors directly influence investment decisions in the capital market.
MODERASI PANDEMI COVID-19, TERHADAP HUBUNGAN POLA KERJA DAN WORK LIFE BALANCE DENGAN STRESS KERJA Puji Ambarukmi; Indarto Indarto; Djoko Santoso
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.558

Abstract

This study aims to analyze the effect of changes in work patterns on work stress in marketing employees of UOB Bank Semarang Branch, to analyze the effect of work life balance on work stress on marketing employees of UOB Bank Semarang Branch, to analyze the effect of changes in work patterns on work stress with the effect of work life. balance against work stress with the Covid-19 pandemic as a moderating variable. This study uses a sample of 34 marketing people at Bank UOB Semarang Branch, and the data analysis technique is using validity tests, reliability tests, and classical assumption tests, as well as regression tests with moderating variables. Then the t test was also carried out to test the hypothesis, the F test to test the fit of the model and test the coefficient of determination. The test results from this study indicate that the value of the Coefficient of Determination (R2) after moderation is greater than before moderation. This means that the Covid19 pandemic can strengthen the relationship between changes in work patterns and work life balance to work stress.
Determinan Kepuasan Kerja Perawat Melalui Stres Kerja Muhammad Ridwan; Pahlawansyah Harahap; Sujito; Indarto; Ardiani Ika Sulistyawati
Jurnal Ekonomi Vol. 28 No. 1 (2023): March 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i1.1398

Abstract

This study aimd to empirically test and analyze the influence of the work environment, workload and communication on job satisfaction with work stress as an intervening variable with samples processed 132 nurses who worked at Permata Medika Hospital Semarang using the convenience sampling method. The analytical tool using PLS. The results of the validity test of all the indicators showed that there were no indicators that had to be dropped. The results of the reliability test showed that it reliable. The adjusted R square for the work stress is 97.300 per cent while the job satisfaction is of 89.200 per cent. The results of the direct effect test: that the work environment and workload have an effect on work stress, but communication has no effect on work stress. Then workload, communication and work stress are proven to have an effect on job satisfaction, but the work environment has no effect on job satisfaction.
Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening (Studi Pada Karyawan PT. Delapan Raja Abadi Semarang) Ari Widiarto; Nunik Kusnilawati; Indarto
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4527

Abstract

Penelitian ini bertujuan untuk meningkatkan kinerja karyawan dengan memfokuskan pada PT. Delapan Raja Abadi Semarang, sebuah perusahaan yang bergerak dalam bidang jasa pijat. Pemilihan obyek penelitian ini didasari oleh observasi bahwa kinerja karyawan di perusahaan tersebut tidak mencapai tingkat optimal dan gagal mencapai target yang telah ditetapkan. Rumusan masalah yang diajukan adalah bagaimana meningkatkan kinerja karyawan dengan memperhatikan kepuasan kerja sebagai variabel intervening di PT. Delapan Raja Abadi Semarang. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kompensasi dan lingkungan kerja terhadap kinerja karyawan, dengan mempertimbangkan kepuasan kerja sebagai variabel intervening di PT. Delapan Raja Abadi Semarang. Sampel penelitian terdiri dari 70 responden yang dipilih menggunakan metode sensus atau sampel jenuh, mencakup seluruh karyawan di PT. Delapan Raja Abadi Semarang. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kompensasi dan lingkungan kerja memiliki pengaruh positif terhadap kepuasan kerja. Selain itu, temuan lainnya adalah bahwa kompensasi, lingkungan kerja, dan kepuasan kerja secara bersama-sama memiliki pengaruh positif terhadap kinerja karyawan. Selain itu, uji efek mediasi menunjukkan bahwa kepuasan kerja berperan sebagai mediator antara kompensasi dan kinerja karyawan, serta antara lingkungan kerja dan kinerja karyawan.
Kinerja Karyawan PT. Evercoss Technology Indonesia Semarang Dengan Komitmen Organisasi Sebagai Variabel Intervening Herlambang Triwijayanto; Indarto; Yuli Budiati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4568

Abstract

The aim of the research is to analyze the influence of Perceived Organizational Support and employee empowerment on employee performance through organizational commitment at PT. Evercoss Technology Indonesia in Semarang City. This type of research is quantitative survey research with the data source used is primary data. The population used in this research were all production employees at PT. Evercoss Technology Indonesia in Semarang City, while the research sample used was 121 respondents, and the sampling technique used simple random sampling. The data collection method uses a questionnaire, with the data analysis technique used is a Structural Equation Model (Partial Least Square (PLS). The research results show that Perceived Organizational Support and employee empowerment have a positive and significant effect on organizational commitment. Perceived Organizational Support, employee empowerment, and organizational commitment have a significant positive effect on employee performance. The results of the mediation test show that organizational commitment can significantly mediate the influence of Perceived Organizational Support and employee empowerment on employee performance.