Claim Missing Document
Check
Articles

PENJADWALAN PRODUKSI DENGAN MENGGUNAKAN METODE CAMPBELL, DUDEK & SMITH PADA MESIN LASER MARKING JENIS EVERTECH UNTUK MEMINIMALISASI MAKESPAN Kurnia, Kurnia; Yasra, Refdilzon; Afma, Vera Methalina
PROFESIENSI Vol 1, No 2 (2013): PROFESIENSI JOURNAL
Publisher : PROFESIENSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (29.826 KB)

Abstract

PT. Unisem merupakan perusahaan yang bergerak dalam bidang manufaktur perakitan IntegratedCircuit (IC) dan testing IC. Pada salah satu stasiun kerja di perusahaan ini yaitu stasiun marking selalu adainventory material yang menumpuk dan menganggur. Di stasiun marking selama ini perusahaan telahmelakukan penjadwalan produksi secara sederhana. Selama ini penjadwalan pekerjaan hanya berdasarkanprioritas tanggal pengiriman barang ke pelanggan saja atau ship out date (SOD) dengan kata lain penjadwalanproduksi yang diterapkan di line marking adalah metode Earliest Due Date (EDD). Permasalahan yangdihadapi perusahaan saat ini adalah sering kali terjadi penumpukan barang setengah jadi (WIP) di stasiunmarking, sehingga mengakibatkan banyak lot yang terlambat dikirim kepada customer (Missed SOD)Pada penelitian ini metode yang digunakan adalah metode penjadwalan Campbell, Dudek, Smith(CDS) dengan kriteria minimasi makespan.Dari hasil pengolahan data, metode perusahaan dengan aturan EDD Makespan yang diperolehdengan metode ini adalah sebesar 381 menit dan mean flowtime adalah 285 menit. Sedangkan biladibandingkan dengan metode algoritma CDS yang memiliki makespan sebesar 337 menit dan mean flowtimeadalah 282 menit. Jika dibandingkan dengan metode perusahaan, penerapan metode CDS dalam penjadwalanproduksi dapat meminimasi makespan sebesar 44 menit atau sebesar 11,55 %. Dan mean flowtime sebesar 3menit atau sebesar 1,05 %.Kata Kunci : Penjadwalan produksi, WIP, CDS, EDD, makespan
PENGARUH PERILAKU BELAJAR SISWA DAN KECERDASAN EMOSIONAL TERHADAP STRES MENGHADAPI UJIAN NASIONAL PADA MATA PELAJARAN AKUNTANSI MADRASAH ALIYAH DI KABUPATEN TUBAN Sudjatmiko, Bagus; Kurnia, Kurnia; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted with the aim of analyzing whether there is influence student behavior and emotional intelligence to stress in the face of national exam accounting subjects. The results showed that: behaviors of student learning and emotional intelligence gives significant influence on the national exams stress on accounting subjects. If the students learning behavior and emotional intelligence lead to increased stress on the face national exam accounting subjects decreased, and vice versa.Keywords: Behavioral learning, emotional intelligence, stress exams
Implementasi Model Pembelajran Kooperatif Tipe Think Pair Share (TPS) untuk Meningkatkan Kemampuan Penalaran Matematis Siswa SMP Zulkarnain, Iskandar; Kurnia, Kurnia
EDU-MAT Vol 4, No 1 (2016)
Publisher : Program Studi Pendidikan Matematika FKIP Unlam Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Salah satu tujuan pembelajaran matematika pada pendidikan menengah adalah agar siswa memiliki kemampuan penalaran matematis. Semakin tinggi tingkat penalaran yang dimiliki siswa, akan lebih memperlacar proses pembelajaran. Namun saat ini permasalahan yang dihadapi adalah siswa masih bergantung kepada apa yang diberikan oleh guru pada saat proses belajar mengajar berlangsung sehingga siswa jarang menggunakan penalaran matematisnya. Penelitian ini bertujuan untuk mengetahui peningkatan kemampuan penalaran matematis siswa yang belajar dengan model pembelajaran kooperatif tipe TPS dibandingkan dengan siswa yang belajar dengan pembelajaran konvensional. Penelitian ini menggunakan metode eksperimen semu, dengan populasi seluruh siswa kelas VIII SMP Negeri 14 Banjarmasin. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan adalah statistika deskriptif dan inferensial. Hasil penelitian menunjukkan bahwa peningkatan kemampuan penalaran matematis siswa yang belajar dengan model pembelajaran kooperatif tipe TPS lebih baik dari  peningkatan kemampuan penalaran matematis siswa yang belajar dengan pembelajaran konvensional. 
PENGARUH LUAS UNGKAPAN SUKARELA DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL Sari, Felia Arienza; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to examine the influence of width of voluntary disclosure and asymmetric information to the cost of equity capital. The width of voluntary disclosure variable is measured by the Voluntary Disclosure Index (IPS)which consists of 33 disclosure items. Asymmetric information is measured by using bid-ask spread proxy and Cost of Equity Capital variable is done by using Ks formula. The samples are property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2104 periods and these companies have been selected by using purposive sampling. There are 34 companies with a 3 year periods so 102 samples have been obtained. This research has been done by usingthe data from the STIESIA Indonesia Stock Exchange Corner and Indonesia Stock Exchange website. The analysis method has been carried out by using multiple regressions model.The results of this research shows that the expression of voluntary has an influenceto the cost of equility capital whereasasymmetric information does not have any influenceto the cost of equility capital.Keywords: Voluntary expression, asymmetric information, cost of equality capital.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK A’yun, Qurrotu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe primary purpose of this research is to analyze the influence of audit situation, skill, independency, audit experience, and time budget pressure to the auditor professional skepticism. The respondent of this research is all the auditor staffs (partner, senior auditor and junior auditor) at Public Accountant Firm (PAF) Surabaya. The analysis technique has been carried out by using multiple linier regressions analysis. Based on the data analysis, it has been valid obtained on the validity test that all items in the research variable has been valid and it has been found on the reliability test that all variables are reliable. In the result of classic assumption test, it has been found that be regression models have met all classic assumptions i.e. all variable are normally distributed. Multicollinearity and heteroscedasticity does not occur. It has been found from the result of hypothesis test which has been done by using t test shows that audit situation and independency give positive influence to the auditor professional skepticism. Meanwhile, skills, audit experience, and time budget pressure do not give any influence to the auditor professional skepticism.Keywords: audit situation, independency, audit experience, time budget pressure, professional skeptiscism.
PENGARUH MEKANISME GCG DAN PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN Djazilah, Rachma; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of good corporate governance mechanism and the disclosure of corporate social responsibility to the financial performance of the company which is reflected in the return on equity (ROE). This sample collection method in this research has been carried out by using purposive sampling in which the sample is collected by conducting selection based on certain criteria in accordance with what is determined by the researcher. Based on the sample collection method, 78 of 26 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) over 3 periods from 2012 to 2014 have been selected as samples. The analysis method is quantitative which has been carried by using classic assumption test and multiple linear regressions analysis. The result of the research shows that one of the good corporate governance mechanisms is the proportion of the board of independent commissioner and institutional ownership has an influence to the financial performance which is reflected in the return on equity (ROE). Meanwhile, the variables i.e. audit-committee, managerial ownership and disclosure of corporate social responsibility (CSR) do not have any influence to the financial performance which is reflected in return on equity (ROE).Keywords: Good corporate governance, disclosure of corporate social responsibility, and financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI) Rosalina, Rizky Yuniar; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to examine the influence of firm size, profitability, and audit opinion, Public Accountant Firm (PAF) reputation, audit tenure and the complexity of company operation to the audit delay. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. Firm size is proxied by total assets, profitability is measured by return on assets, audit opinion is measured by reasonable opinion without exception and reasonable opinion with the exception, PAF reputation is measured by the size of Big Four PAF and Non Big Four PAF, audit tenure is measured by frequently change PAF and not change PAF, the complexity of the company operations is measured by having a subsidiary and not having subsidiary, and audit delay is measured by the late and timeliness. The samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and have been selected by using purposive sampling, and 48 companies have been selected as samples. The analysis method has been done by using multiple linear regression model. The result of the research shows that the firm size, profitability, audit opinion, PAF reputation, audit tenure and the complexity of company operation give significant influence to the audit delay.Keywords: profitability, audit opinion, PAF reputation, complexity of the company operation, audit delay.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN: CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Isnaini, Nurizza Arsyi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of the characteristic of the company which is proxy byprofitability and leverage to the firm value with corporate social responsibility as the intervening variable. Theresearch samples are 33 mining companies which are listed in Indonesia Stock Exchange and have publishedtheir annual report in 2013-2015 periods and have carried out Corporate Social Responsibility (CSR). The CSRhas been measured by using GRI G4. The ample collection has been carried out by using purposive samplingmethod. The hypothesis has been tested by using multiple linear regressions analysis and the SPSS 23rd version.The result of research shows that the characteristic of the company which is proxy by profitability and leveragedoes not have any influence to the firm value. Meanwhile, the characteristic of the company which is proxy byprofitability has positive influence to the CSR and leverage does not have any influence to the CSR. Meanwhile,CSR has positive influence to the firm value. The result of the research shows that CSR is not the interveningvariable under the influence of the characteristic of the company to the firm value.Keywords: Profitability, leverage, corporate social responsibility, firm value.
PENGARUH SKEPTISME AUDIT, INDEPENDENSI DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT Parhan, Ian; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An audit judgment is a decision which is issued by an auditor based on doucmentation of evidences which have been found. The purpose of this research is to examine the influence of audit scepticism, independency, and task complexity to the audit judgment. The respondents in this research are auditors (managers, partners, senior auditors and junior auditor) who have been working on Public Accounting Firms in Surabaya. The sample collection has been carried out by using purposive sampling method in which it is a sample selection method which is based on certain criteria. The data analyis technique has been carried out by using multiple linear regressions analysis. The result of the research shows that audit skepticism give positive influence to the audit judgment, this mean on the level of audit skepticism an auditor in conducting the audit, his judgment is give better, and task complexity give positive influence to the audit judgment, this mean auditor feels the audit task his faces a complex task, so the auditor has difficulty in performing the task and can’t make professional judgment; Meanwhile, independency does not give any influence to the audit judgment, this mean low the auditor independence level, then low quality result audit judgment produce.Keywords: Audit scepticism, independency, task complexity, audit judgment
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING Megasari, Ervita; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of the involvement of the preparation of budgetary participation to the managerial performance on Cooperative Service and Micro, Small and Medium Enterprises of Surabaya. This research is also meant to examine whether the organizational commitment moderates the budgetary participation to the managerial performance. This research has been conducted by using questionnaire survey method that is issued to 60 respondents and only 56 questionnaires return. The result of the research describes that the preparation of budgetary participation has an influence to the managerial performance and it describes that the significance level 0.00 is smaller than α = 0.05. The regression coefficient value of budgetary participation variable is 0.223, a positive sign on the regression coefficient that describes the unidirectional correlation between budgetary participation and managerial performance. It can be concluded that budgetary participation has significant and positive influence to the managerial performance whereas the moderation influence of the organizational commitment to the correlation between the preparation of budgetary participation and managerial performance is not supported by the result of this research. It is assumed that though a budget manager of Cooperative Service and Micro, Small and Medium Enterprises has high organizational commitment but it is only because the organizational structure forces him to participate or it is just a task. Therefore, it can be concluded that the second hypothesis is denied. Keywords: The Preparation of Budgetary Participation, Managerial Performance, and the Organizational Commitment
Co-Authors Abbas Yusuf Achmad Mukti, Achmad Afsari, Afifa Dwi Nur Aini, Fifi Aprilia Nurul Alfasani, Rismada AMBARSARI, DESI Andiani, Legri Andrieta Shintia Dewi Ardabili, Ardabili Armansyah, Fendi Ayuni, Alfiyanti Devie Nor Bagus Sudjatmiko, Bagus Baharuddin Baharuddin Budi Riharjo, Ikhsan Deli, Eka Putri Ismi Novita Dian Ariami Fanikmah, Dian Ariami Dillak, Vaya J. Dillak, Vaya Juliana Dudi Pratomo Elly Suryani, Elly Ervita Megasari, Ervita FAHMI, LUTHFILLAH ZUL Ferdiansyah Ferdiansyah Funawati, Restu Ganjar M Disastra Haeruddin Hafid Hamdan Z. Abidin, Hamdan Handaka Handaka, Handaka Hanifa, Fanni Herawati, Faradina Eka Ika Rochmawati, Ika Imaniar, Fitrah Qulukhil Imtihanah Imtihanah, Imtihanah Indri Astuti Irawan Irawan Iskandar Zulkarnain Jemakmun, Jemakmun Joko Soebandrio, Joko Junifar, Nurdiansyah Khoiriyah, Faizatul Kinanza, Candra Krishna Kusumahadi Linda, Wulan Mey Marefsi, Ethika Suri Midyarany, Desy Miftahul Fitria, Miftahul Muhammad Muslih Novieyanti, Ira Ayu Novitasari, Ferraria Nugraha, Muhamad Kemal Nur Faridah, Nur Nurizza Arsyi Isnaini, Nurizza Arsyi Oktaviana Dian Charendra, Oktaviana Dian Parhan, Ian Permatasari, Bella Ayu Pratama, Febrial Pratiwi, Saesar Ayu Purnama Sendjadja, Purnama Purpitasari, Puput Putri, Yuni Murdiana Qurrotu A’yun, Qurrotu R Irzon, R Rachma Djazilah, Rachma Ramadisu Mafra, Ramadisu Ratri Wahyuningtyas Refdilzon Yasra, Refdilzon Rhonal Ramadhan, Rhonal Riani, Yuliana Yunensia Ridlo, Mukhlisur Rizky Yuniar Rosalina, Rizky Yuniar Ronaldo Irzon sabriansyah, aco Sahabuddin, Chuduriah Sari, Defi Ulan Sari, Felia Arienza Shodiq, Nugraha M.R. SRI RAHAYU Syarifah, Atika Noor Tahaanii, Salsabilla Umi Aniswatur Roudtul Jannah, Umi Aniswatur Roudtul Vera Methalina Afma, Vera Methalina Vina Mariana Vina Rosella, Vina Widodo, Putry Meilinda Rahayu Widya Sastika Yessy Susanti, Yessy