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All Journal JURNAL AKUNTANSI DAN AUDITING PRESTASI Jurnal Penelitian Ekonomi dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Wahana Akuntansi Stability: Journal of Management and Business Magisma: Jurnal Ilmiah Ekonomi dan Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas
Grace Tianna Solovida
STIE Bank BPD Jateng
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYIAPAN DAN PENGGUNAAN INFORMASI AKUNTANSI PADA PERUSAHAAN KECIL DAN MENENGAH DI JAWA TENGAH Solovida, Grace Tianna
PRESTASI Vol 6, No 01 (2010): Juni PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

In capability in accounting is one of the main factors resulting in difficulty and failure for the small and medium enterprises to expand their business. The researcher conducted a study of factors influencing on accounting information preparation and apllication at the small and medium enterprises. The investigation on influence of manager’s length of time in managing the current enterprise, business size, business age, owner/manager’s educational background, training on accounting that the owner/manager has experienced, the industrial sector, and organitation’s culture on the preparation and apllication used multi regression analysis. The objective  of  this study was to provide empirical evidence of the preparation and application of accounting information at small and medium enterprises in Central Java.     The sampling method used was convenience sampling on enterprises on city/district of Semarang, Kudus, Pekalongan, Solo Sukoharjo, Klaten and Tegal. Data collection were conducted through surveyers and interview used questionnaires. Of 430 respondents, 122 were the small enterprises which had up to 19 employees. The other 308 enterprises were medium enterprises which had 20 to 99 employees.     The results of this study indicate that manager’s length of time in managing the current enterprise, owner/manager’s education background, training on accounting that the owner/manager has experienced, business age, and organization’s culture have significant influence on the accounting information preparation and application. All the independent variables, except the industrial sector, and business size variable, have significant influence on the accounting information preparation and application at the small and medium enterprises.Keywords : the small and medium enterprises, the accounting information preparation and application, manager’s length of time in managing the current enterprise, business size, business age, owner/manager’s educational background, training on accounting that the owner/manager has experienced, the industrial sector and organization’s culture 
PENGARUH LIKUIDITAS , LEVERAGE, RATING OBLIGASI SYARIAH , RISIKO OBLIGASI SYARIAH TERHADAP YIELD OBLIGASI SYARIAH (SUKUK) Noviana, Linda; Solovida, Grace Tianna
Stability: Journal of Management and Business Vol 1, No 2 (2018): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.569 KB) | DOI: 10.26877/sta.v1i2.3226

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki faktor-faktor yang mempengaruhi perolehan yield obligasi Islam. Penelitian ini melibatkan empat variabel independen (likuiditas, leverage, peringkat obligasi Islam, dan risiko obligasi Islam), dan satu variabel dependen (sukuk yield). Metode purposive sampling digunakan untuk memilih 30 perusahaan sampel dengan mempertimbangkan: (1) pendaftaran obligasi obligasi perusahaan di Bursa Efek Indonesia dan (2) data yang memadai dari perusahaan untuk tujuan penelitian. Analisis data dilakukan dengan menggunakan metode regresi multivariat yang melibatkan asumsi uji klasik, pengujian hipotesis t-statistik, pengujian koefisien determinasi (R2) dan pengujian F-statistik untuk menguji pengaruh semua variabel model (tingkat signifikansi 5%). Penelitian ini juga menggunakan tes asumsi klasik normalitas, heteroskedastisitas, dan multikolinieritas. Hasil laporan uji normalitas bahwa data terdistribusi normal dan uji heteroskedastisitas dan multikolinieritas menunjukkan bahwa data tidak menyimpang dari asumsi klasik yang menunjukkan bahwa data tersebut memenuhi syarat untuk model regresi multivariat. Hasil penelitian melaporkan bahwa likuiditas berkorelasi negatif dengan hasil obligasi syariah namun tidak signifikan. Leverage berkorelasi positif dengan yield obligasi Islam yang menunjukkan pengaruh positifnya. Peringkat tersebut menunjukkan korelasi negatif dan dampak signifikan terhadap hasil sukuk sementara risiko sukuk berkorelasi negatif dengan hasil akhir obligasi syariah yang menunjukkan pengaruh negatif.
DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER Eristiani, Deva; Solovida, Grace Tianna
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.757 KB) | DOI: 10.14710/jaa.16.1.76-101

Abstract

The increasing concern and focus on the social and environmental impacts lead many companies to consider making a social and environmental report. The report was intended to the external parties; however, it may benefit the internal parties especially for the manager in conducting the project. This research aimed to obtain empirical evidence on the influence of the social and environmental information to the manager decision. The population of this research was the students from the private university in Semarang who have enrolled in Akuntansi Manajemen and Sistem Pengendalian Manajemen (the management accounting and management control system), and the sample was 98 students. The research employed One Way ANOVA using SPSS. The result of this study indicated that social and environmental information significantly influenced the manager decision.
Pengaruh teknologi terhadap kinerja manajerial dengan karakteristik sistem akuntansi manajemen (sam) sebagai variabel mediasi Fiktoriya, Ahmad; Solovida, Grace Tianna
FORUM EKONOMI Vol 23, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i3.8388

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh teknologi sebagai variabel kontinjen terhadap kinerja manajerial yang dimediasi oleh karakteristik sistem akuntansi manajemen pada perusahaan pembiayaan di kota Semarang. Penerapan teknologi canggih pada perusahaan dapat membuat arus informasi Sistem Akuntansi Manajemen (SAM) menjadi lebih tepat waktu, relevan dan akurat yang berdampak pada peningkatan kinerja manajerial. Populasi dari penelitian ini adalah perusahaan multifinance di kota Semarang yang terdaftar di Otoritas Jasa Keuangan (OJK) dengan sampel 69 manajer perusahaan. Alat analisis yang digunakan adalah SmartPLS3.0. Hasil dari penelitian ini adalah ada pengaruh positif tidak langsung antara teknologi dengan kinerja manajerial melalui karakteristik SAM, teknologi berpengaruh positif terhadap karakteristik SAM (ruang lingkup, ketepatan waktu, integrasi dan agregasi), agregasi dan ketepatan waktu berpengaruh positif terhadap kinerja manajerial dan hipotesis pengaruh ruang lingkup dan integrasi terhadap kinerja manajerial ditolak.
PENGARUH BEBAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI BURNOUT SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pegawai KCP Bank BPD Jateng Di Kabupaten Pemalang) DONNY INDRIYANTO; Grace Tianna Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 1 (2020): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v8i1.77

Abstract

This study aims to analyze the effect of workload and work environment on employee performance through burnout as an intervening variable. This research was conducted on employees KCP Bank BPD Jateng Di Kabupaten Pemalang. Sampling is done by saturated or census sampling because the population is only 60 respondents so that the entire population is taken as a sample. Data were collected using a questionnaire method. The results showed that workload statistically had no effect on employee performance. thecalculation results show that workload has an indirect effect on employee performance through burnout. Workload statistically has a positive and significant effect on burnout. the work environment statistically has no effect on employee performance. the calculation results show that the work environment has an indirect effect on employee performance through burnout. The work environment has a statistically significant and negative effect on burnout. Burnout has a statistically significant and negative effect on employee performance.
KEMANDIRIAN FINANSIAL: SEBAGAI SARANA DALAM MEMAJUKAN INKLUSI KEUANGAN (Studi Bisnis Pada Masyarakat Kota Tegal) Bambang Nurdiyansyah; Grace Tianna Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v10i1.114

Abstract

The research objectives are to analyze the effect of financial attitudes on financial independence, analyze the effect of financial risk on financial independence, analyze the effect of financial motivation on financial independence, analyze the effect of financial independence on financial inclusion, analyze the effect of financial attitudes on financial inclusion through financial independence, analyze the effects of financial risk. towards financial inclusion through financial independence, analyzing the influence of financial motivation on financial inclusion through financial independence. The study population was all residents of Tegal City as many as 142,105 people and a sample of 100 respondents with the sampling technique, namely purposive sampling method and cluster sampling. Methods of data analysis using SEM with Smart PLS. The results of the study are financial attitude has a positive and significant effect on financial independence, financial risk has no effect on financial independence, financial motivation has no effect on financial independence, financialindependence has a positive effect on financial inclusion, financial attitude has a significant positive effect on financial inclusion through financial independence, risk. finance has no effect on financial inclusion through financial independence, financial motivation has no effect on financial inclusion through financial independence.
ANALISIS MODEL MENGENAI NILAI, REWARD, MOTIVASI, KOMITMEN ORGANISASIONAL DAN KINERJA PADA PEGAWAI DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK KABUPATEN BREBES Agung Budiman; Grace Tianna Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 2 (2019): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v7i2.122

Abstract

The purpose of this study was to test and analyze the effect of value, reward, motivation, organizational commitment and performance on employees of the information and statistics communication agency of brebes regency. The population in this study are all employees of the information communication office and kab statistics. Brebes totaling 113 people. The sampling technique used is the census method. Data collection is done through a questionnaire. Testing the hypothesis in this study was carried out by analysis of structural equation modeling or sem. Based on the results of the study it is known that value has a positive effect on work motivation. Reward have a positive and significant effect on work motivation. Motivation has a positive effect on organizational commitment. Organizational commitment has a positive and significant effect on employee performance
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR MELALUI KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pegawai Bank BPD Jateng Cabang Pemalang) Zeanet Ragil; Grace Tianna Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v8i2.135

Abstract

Organizational citizenship behavior is a personal contribution that exceeds the role demand in the workplace and is given hope by taking over the achievement of the task. The purpose of this study was to analyze the effect of transformational leadership and motivation on organizational citizenship behavior through organizational commitment as an intervening variable. The sample of this study were 51 people from a population of 51 employees. The method of determining the sample using saturated sampling. Data analysis using multiple linear regression models with two models and multiple tests. The results showed organizational commitment, transoformational leadership and motivation had a positive and significant effect on organizational citizenship behavior, transformational leadership and motivation had a positive and significant effect on organizational commitment, transformational leadership had an influence on organizational citizenship behavior through organizational commitment as an intervening variable, and motivation was absent influence on organizational citizenship behavior through organizational commitment as an intervening variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN BARANG MILIK DAERAH SEBAGAI VARIABEL MODERASI (Studi pada SKPD Kabupaten Tegal) Sukarman Sukarman; Grace Tianna Solovida
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v9i1.142

Abstract

The preparation of quality local government financial reports will require human resources involved in the preparation of local government financial reports that have competence in the field of government accounting as well as adequate financial management and regional property. Conditions that occur at this time, the number of financial administration officials-regional work units as well as accounting officers in regional work units who have accounting competence is still very limited so they do not understand or master the preparation of local government financial reports adequately. The population studied is employees who carry out the financial and regional administration functions, namely financial administration officials-regional apparatus work units, accounting officers, expenditure treasurers, revenue treasurers, goods user administration officials, user goods management and user goods manager assistants in all units Tegal regional work unit (48 regional work unit), with a sample of 96 people. The data in this study were analyzed using the Structural Equation Modeling (SEM) method of the PLS software package. The software used is the SmartPLS software. The results of the study concluded that organizational commitment, human resource capacity, the use of information technology, the government's internal control system, and the effectiveness of internal auditors had a positive and significant effect on the quality of local government financial statements in the Tegal Regency government. Another result is the administration of regional property capable of being a moderating variable on the influence of organizational commitment to the quality of the financial statements of the local government in the Tegal Regency Government, the government's internal control system and the effectiveness of auditors on the quality of local government financial statements in the Tegal Regency government.
PENGARUH INSENTIF DAN PEMANTAUAN : DAMPAK TERHADAP ORIENTASI KEUANGAN DAN NON-KEUANGAN DALAM PENGANGGARAN MODAL Savika Wulandari; Grace Tianna Solovida
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2499

Abstract

This research aimed to investigate the influence of incentive and monitoring provided to the decision maker that impacted on finance and non-finance orientation in budget planning. The independent variable in this study was incentive and monitoring in budget planning focusing on the project recommendation selection. While the dependent variable was finance and non-finance orientation in budget planning. The research employed an experimental method using descriptive statistics analysis applying a case study approach. The analysis involved multinomial logistics regression using a statistics computer application. The result of this study indicated that the decision maker did not provide significant evidence that s/he made a high emphasis on the finance and non-finance orientation without incentive and monitoring. However, the decision maker receiving private incentive emphasized highly on cash inflows and a low emphasis on cash outflows, or vice versa. Keywords: budget planning, project selection, finance orientation, non-finance orientation, private incentive, monitoring.
Co-Authors Agung Budiman Ahmad Fiktoriya Bambang Nurdiyansyah DONNY INDRIYANTO Eristiani, Deva Fiktoriya, Ahmad Hikmaturrizqi Amalia Syukron Indriyanto, Donny Kamilia Zulfa Salsabila Kingkin Nurani Yekty Linda Noviana Pramesti Meilana Rahayu Ragil, Zeanet Savika Wulandari Sukarman Sukarman Yuliana Dwi Astuti Zeanet Ragil