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STRATEGI PENINGKATAN KUALITAS PEMBELAJARAN MATA KULIAH TEORI PENGANGGARAN BERBASIS MATRIK IPA Siti - Arbainah; Rudi - Handoyono; Lardin - Korawijayanti; Arum Febrianti Ciptaningtyas
Admisi dan Bisnis Vol 19, No 3 (2018): OKTOBER 2018
Publisher : Politeknik Negeri Semarang

The learning quality improvement model that formulates that the service quality of the learning process influences learning output (GPA), motivates the Managerial Accounting Study Program to improve the quality of service of the learning process in theoretical and practical subjects. Improving the quality of learning services can be done properly if it is known in advance the level of service quality that has been achieved which can be used as a basis for policy making. The subject of budgeting theory is one of the very relevant subjects to formulate a strategy to improve the quality of learning, because the course also contributes in preparing students' supplies to enter the budgeting practicum. Therefore student competency in practical lectures is also determined by the competencies achieved by students in budgeting theory courses. Service quality measured includes five aspects, namely reliability, assurance, responsiveness, empathy and responsiveness. Perception data is obtained through filling out questionnaires with student respondents who take theory and practice budgeting courses in the 2017/2018 academic year, in the Management Accounting Study Program. The collected data is then analyzed by Importance and Performance Analyzes (IPA) and outlined in the IPA matrix. Based on the IPA matrix, strategies can be developed to improve the quality of learning services as expected

Analysis Model of the Impact of the Covid-19 Pandemic on the Profitability of SMEs Ardian Widiarto; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias; Tutik Dwi Karyanti
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

This study aims to and analyze the extent of the influence of the covid-19 pandemic on the Profitability of the Water Hyacinth Craft Cluster SMEs "Klinting" in Semarang Regency. The research method used is a hypothetical empirical method that is used to test the difference between the ability to earn profits (Profitability) of the Water hyacinth Handicraft Klater SMES "Klinting" before and during the Covid-19 pandemic. Profitability of Water Hyacinth Craft Cluster "Klinting" Kab. Semarang in 2019 is 26% and in 2020 is 21%. The results of the different test using the paired sample t test resulted in a value of t = 2.763 with a 2-tailed significance of 0.018, less than 0.05, so Ho was rejected and Hi was accepted. So it was concluded that there were significant differences in the Klinting Cluster Encenggondok SMEs in earning profits before and during the Covid-19 pandemic.

PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG Syafira Rosyalia; Lardin Korawijayanti; Hartono -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1522

Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56.

Analysis Model of the Impact of the Covid-19 Pandemic on the Profitability of SMEs Ardian Widiarto; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias; Tutik Dwi Karyanti
Ilomata International Journal of Management Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v3i2.460

This study aims to and analyze the extent of the influence of the covid-19 pandemic on the Profitability of the Water Hyacinth Craft Cluster SMEs "Klinting" in Semarang Regency. The research method used is a hypothetical empirical method that is used to test the difference between the ability to earn profits (Profitability) of the Water hyacinth Handicraft Klater SMES "Klinting" before and during the Covid-19 pandemic. Profitability of Water Hyacinth Craft Cluster "Klinting" Kab. Semarang in 2019 is 26% and in 2020 is 21%. The results of the different test using the paired sample t test resulted in a value of t = 2.763 with a 2-tailed significance of 0.018, less than 0.05, so Ho was rejected and Hi was accepted. So it was concluded that there were significant differences in the Klinting Cluster Encenggondok SMEs in earning profits before and during the Covid-19 pandemic.

STRATEGI PENGEMBANGAN USAHA INDUSTRI MIKRO PENGOLAHAN BANDENG PRESTO 27 SEMARANG Siti Arbainah; Jati Handayani; Nikmatuniayah Nikmatuniayah; Muhammad Rois; Lardin Korawijayanti
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol 2, No 1 (2021): Vol. 2 No. 1 April 2021
Publisher : Politeknik Negeri Semarang

Pemberdayaan UMKM saat i ni mendapat perhatian khusus oleh pemerintah, termasuk pemeritah Kota Semarang. Peni ngkatan i ndustri mikro ditempuh dengan peni ngkatan progam pemberdayaan ekonomi keluarga melalui peni ngkatan industri rumah tangga dari kelurahan. Di Kampung Dempel Kelurahan Mukti harjo Kidul Kecamatan Pedurungan terdapat industri rumah tangga yang memproduksi dan memasarkan bandeng presto, dengan merk dagang Bandeng Presto 27 Semarang. Usaha ini masih tergolong baru karena mulai beroperasi pada tanggal 23 Nopember 2018 yang dirintis ibu Budi Handayani (bu Yani) bersama suami. Usaha ini berpotensi untuk dikembangkan. Di samping produknya merupakan salah satu produk unggulan di kota Semarang, j uga karena penjualannya semaki n meni ngkat. Penjualan yang semula hanya dititipkan di warung sekitar saat ini sering menerima pesanan memenuhi kebutuhan orang yang punya hajatan. Jumlah produksi semula hanya 15 kg per mi nggu saat i ni rata-rata menjadi 25 kg per mi nggu. Dari kondisi ini pemilik usaha berencana akan meningkatkan usahanya dengan menambah peralatan produksi, punya stok bahan mentah yang siap diolah setiap saat, memperluas pemasaran melalui onli ne dan lain-lain. Berkenaan dengan rencana pengembangan tersebut maka sangat perlu disusun strategi pengembangan usaha bandeng presto 27 Semarang yang di dasari pemetaan factor kekuatan dan kelemahan yang dimiliki serta faktor apa yang menjadi peluang dan ancaman dalam menjalankan bisnis tersebut. Ruang lingkup pemetaan mencakup empat aspek manajemen usaha yaitu produksi/operasional, pemasaran, keuangan dan SDM. Pengumpulan data melalui wawancara mendalam kepada pemilik/pelaku usaha dengan bantuan kuesioner. Data yang terkumpul dianalisis secara kualitatif dan selajutnya didiskripsikan dengan mengacu pada item analisis SWOT guna menentukan peta kekuatan, kelemahan, peluang dan ancaman. Hasil pemetaan ini selanj utnya menjadi dasar perumusan strategi pengembangan usaha pada industri mi kro pengolahan Bandeng Presto 27 Semarang. Hasil penelitian memberikan empat alternative strategi yang dapat digunakan yaitu SO-ST-WO-WT.

IMPLEMENTATION OF THE ECONOMIC ORDER QUANTITY (EOQ) METHOD ON CV ANUGRAH SAKTI Fania Inasari; Lardin Korawijayanti; Musyafa Al Farizi
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

The purpose of thi study is to determine the cost of raw material inventory which is more efficient by using the Economic Order Quantity (EOQ) method at CV Anugrah Sakti. Data collection methods in this study are interviews,observation, and documentation. This research uses comparative data analysis test to assess whether or not the efficiency of raw material inventory costs at CV Anugrah Sakti is significant. The results of this study indicate that the difference in inventory costs between the company's calculations with the Economic Order Quantity (EOQ) method for chicken feather raw materials is more efficient IDR. 189,043,691 and bread raw materials with EOQ are more efficient IDR. IDR1,457,285,871. With a frequency of ordering for chicken feather raw materials as much as 7 times, with orders made once every 41 days. While the raw material for bread waste is 3 times a year, once every 106 days.

DIFFERENT TESTING OF THE PREDICTION OF BANKRUPTCY OF HEALTH SECTOR SERVICES (HOSPITALS) LISTING ON BEI BEFORE COVID-19 PANDEMIC AND COVID-19 PANDEMIC WITH SPRINGATE METHOD Lardin Korawijayanti; Rudi Handoyono; Fatchur Ridho
Applied Accounting and Management Review (AAMAR) Vol 1, No 1 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

The pandemic Covid-19 has the impact of changing financial conditions that can result in bankruptcy. Bangkruptcy is the failure of company in carriying out its operational activities to generate profits and failure to pay obligations. One of the signs before the occurrence of bankruptcy in a company is financial distress. Financial distress can be seen from thefinancial statements which are a reflection of the financial condition and results of company, financial statements that can be compared in the data regarding changes that occur in the form of percentages trends and rupiah. The study aims to determine the differences in prediction of healthcare service companies (hospitals) before the pandemic Covid-19 and during the pandemic Covid-19. The population in this study are healthcare service companies (hospital) listed on the IDX for the 2019-2020 period. Samples were selected using purposive sampling method. Hypotesis testing using a different paired 2 test. The results of this study indicate that before the pandemic Covid-19 there were 2 healtcare service companies (hospitals) in the non-bankruptcy category and 5 other companies in the bangkrupt category. Meanwhile, during the pandemic Covid-19, 3 healthcare service companies (hospitals) were not bankrupt category and 4 other companies in the bangkrupt category. This study also shows that there is a significant difference between the value of the bankruptcy ratio of healthcare service companies before the pandemic Covid-19 and during the pandemic Covid-19.

AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nikmatuniayah Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati Rikawati; Muhammad Rois
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.145

This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.

THE ROLE OF BUDGETARY PARTICIPATION, CLARITY OF BUDGET OBJECTIVES IN IMPROVING MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATION: AN EMPIRICAL STUDY IN UNIVERSITY X Rikawati Rikawati; Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah Nikmatuniayah; Muhammad Rois
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5291

This research aims to evaluate the relationship between budgetary participation, clarity of budget objectives, and leadership style on managerial performance at the University X. The approach used is quantitative descriptive, with the collection of primary data through the distribution of online questionnaires to 47 respondents selected using purposive sampling.The data analysis tool used is Moderated Regression Analysis. The research findings indicate that budgetary participation and clarity of budget objectives have a positive impact on managerial performance. However, leadership style only reinforces the relationship between budgetary participation and managerial performance, while not significantly influencing the relationship between the clarity of budget objectives and managerial performance.These findings provide important insights that budgetary participation and clarity of budget objectives can be determinants of managerial performance, with leadership style playing a reinforcing role in this relationship. The implications of this research can be used as a basis for management to enhance performance by improving budgetary participation and clarity of budget objectives, taking into account the role of leadership style in this context

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