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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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Perencanaan Budaya 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) Pada Anoegrah Jaya Motor Semarang Alvin Kristyanto; Veronica Kusdiartini
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.2832

Abstract

Banyak bisnis yang lahir dengan cepat yang menyebabkan persaingan yang ketat antar banyak perusahaan. Hal-hal kecil menjadi sangat penting dalam meningkatkan kinerja perusahaan. Salah satu hal yang terpenting adalah salah satunya adalah efektivitas, karena efektivitas merupakan tolak ukur seberapa baik output yang dihasilkan perusahaan sesuai dengan target yang telah ditetapkan perusahaan (Emerson dalam Bantany, 2009). Jadi efektivitas merupakan kunci dalam perusahaan untuk mencapai tujuan perusahaan. Untuk menunjang kerja yang efektif maka kebiasaan dalam melakukan pekerjaan di perusahaan harus dibangun dengan baik, karena budaya yang ada di perusahaan mempengaruhi kegiatan di perusahaan, jika budaya yang ada di perusahaan baik maka kinerja yang dihasilkan akan mengikuti sesuai dengan budayanya. yang dibangun. Toko Anoegrah Jaya Motor merupakan sebuah usaha yang bergerak di bidang penjualan sparepart sepeda motor, permasalahan yang dihadapi adalah kondisi area toko yang kurang tertata dengan baik dan tidak dijaga kebersihannya, sehingga mengganggu proses pengerjaan. Berdasarkan hasil perencanaan dan simulasi perencanaan kegiatan yang telah dilakukan maka disimpulkan bahwa melalui metode 5S dapat mendukung toko menjadi lebih prima jika dibandingkan dengan kondisi awal toko yang belum menerapkan metode 5S di proses pengerjaan, area toko menjadi lebih bersih dan rapi, proses mencari barang lebih mudah, akses jalan bebas hambatan, kesehatan terjamin.
CAR, OER dan Inflasi sebagai Prediktor Profitabilitas Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2831

Abstract

This research wanted to determine the effect of CAR, OER, and inflation on profitability. The sample in this study was State-Owned Commercial Banks (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2015-2018. The sampling method used was purposive sampling with a sample of 4 banking sector companies that met the criteria in the study. The multiple linear regression was used as data analysis technique. Based on the research results, the t value was 2.877 with sig 0.014, which means that the CAR variable has a positive and significant effect on profitability. The results of OER research show the t value of -2.684 with sig 0.020, which means that OER has a negative and significant effect on profitability. The results of the inflation study show the t value of 2.334 with sig 0.037, which means that inflation has a positive and significant effect on profitability.
Study of Working Capital Management on Small and Micro Businesses of Cassava-Based Food in Semarang Regency Bonifatius Junianto Wibowo; Widuri Kurniasari; Ignatius Supriyanto
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.3135

Abstract

 This research is conducted to know the condition of small and micro business of cassava –based in Semarang regency related to management of working capital.  Samples of this research are ten small and micro business of cassava-based food in that area. That data was obtained with questionnaires, which distributed to those samples. Interview and observation are also used to complete data from questioner. The data are analyzed by descriptive quantitative and quantitative. The result show that they run their business only to get revenue for meeting their basic needs.  While, on the working capital management, they focus on finished goods inventory rather than on raw material inventory.  The easiness of getting the cassava make them have a few  cassava as inventory.   They order cassava from nearest supplier for making any kinds  of food. Most of working capital is financed by owners equity.    Therefore, they do not dependent on creditors.   Nevertheless, they have not yet included wages of workers to create net profit.  Respectively, inventory conversion period, average collection period,  payables deferral period  and cash conversion cycle do not influence to return on asset. In the future, they can take loan to finance working capital as long as not more than owner’s equity.  They should include wages expense to get profit.  More importantly, they must own entrepreneurial spirit in business.  
Evaluasi Program Seleksi Di Sekolah “XM” Dengan Metode Evaluasi CIPP Yosua Hoggy Parulian Purnomo; Thomas Budi Santoso
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2755

Abstract

This research is an evaluation research which aims to determine the implementation of the teacher selection program that has been taking place and to find out what improvement needed in the teacher selection program. The evaluation method used is the CIPP evaluation (Context, Input, Process, Product). Researchers evaluated the psychotest, interviews, microteaching and decision making activities with CIPP. The results of this study indicate that the interview and microteaching activities have not achieved their goals. Its necessary to make improvement to the : teacher standards needed by school, interview instruments, microteaching instruments and interview training for the interview officers.
Pengaruh Likuiditas, Struktur Modal, Ukuran Perusahaan, Prospek Pertumbuhan, Kualitas Audit Terhadap Kualitas Laba Perusahaan Batu Bara Chandra Ferdinand Wijaya
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2267

Abstract

Financial statements are a means used by company’s management to communicate financial information to its users in order to assist decision making. Company’s management has more information than shareholders. As a result, company’s management tends to make earnings management for certain purposes. Such conditions reduce the quality of earnings presented in the financial statements. Some factors are expected to influence the tendency of companies to manipulate earnings that affect earnings quality. The purpose of this research is to examine the effect of liquidity, capital structure, company size, growth prospects, and audit quality on earnings quality. This research is a causal research. The population consists of coal mining sub-sector companies listed in Indonesia Stock Exchange during 2012 - 2016. This research uses simple random sampling and analysed by multiple linear regression. The result shows that liquidity, capital structure, company size, growth prospects, and audit quality have a significant effect simultaneously on earnings quality. The partial hypothesis testing shows that liquidity has no significant effect on earnings quality, while firm size and audit quality have a significant positive effect on earnings quality. The capital structure and growth prospects have a significant negative effect on earnings quality.
Peran Supervisi Akademik Sebagai Pemoderasi Kompetensi Profesional, Kompetensi Pedagogik Dan Kinerja Guru Kuntari Kuntari; Robertus Basiya; Lie Liana
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.3183

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi profesional dan kompetensi pedagogik terhadap kinerja guru dimoderasi supervisi akademik. Jenis penelitian ini adalah penelitian eksplanatori. Populasi penelitian adalah seluruh guru SMA Swasta se-Kecamatan Pati Kabupaten Pati sebanyak 149 guru. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi profesional berpengaruh positif dan signifikan terhadap kinerja guru, kompetensi pedagogik tidak berpengaruh terhadap kinerja guru, supervisi akademik berpengaruh positif dan signifikan terhadap kinerja guru, supervisi akademik tidak memoderasi pengaruh kompetensi profesional terhadap kinerja guru, supervisi akademik tidak memoderasi pengaruh kompetensi pedagogik terhadap kinerja guru. 
Implementasi Human Resource Scorecard Untuk Pengukuran Kinerja Karyawan Pada Kasus Perusahaan Di Indonesia Stefanus Dony Mahendra
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2717

Abstract

Human Resource Scorecard is a tool used to measure organizational performance against the strategic goals set by a company. This research aims to determine the step of application Human Resource Scorecard for Employee Performance Measurement. The method of this research consists of Planning (Explanation of Research Objectives), Research Identification (Determine of Criteria Selection of Research Articles), Selection of Primary Studies (Selection of research articles using keyword criteria already determined). The keyword used is “HR Scorecard”. There are 2 (two) selection criteria: Inclusion criteria, which include: Research articles identified using keyword, Research articles that answer a research question, and Exclusion criteria, which includes: articles not in full text, research articles that use the HR Scorecard not to measure performance, research article with case studies on companies not located in Indonesia.  The result of this study of HR Scorecard implementation are: determining business processes, calculating the weight of each perspective using Analytical Hierarchy Process, create a hierarchy problem that is used to identify complex problem into a subsystem, determine priorities, do synthesis, measuring consistency, calculate consistency ratio, checking the consistency of the hierarchy, calculate scoring system, give recommend for the company.
Studi Identifikasi Sektor-Sektor Unggulan Kabupaten Semarang Hendrianto Sundaro
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.3126

Abstract

Membangun Komitmen Di Atas Kepemimpinan dan Trust Arcadius - Benawa; Sopan Adrianto
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.3107

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh informasi bahwa terdapat pengaruh langsung positif kepemimpinan dan kepercayaan terhadap komitmen organisasi. Dengan pendekatan kuantitatif penelitian ini menggunakan metode survei dengan wawancara terstruktur dengan sampel 75 guru. Data yang terkumpul diolah dengan analisis jalur. Hasil penelitian menunjukkan bahwa (1) komitmen organisasi dipengaruhi secara langsung positif oleh kepemimpinan dan kepercayaan. Kesimpulannya adalah komitmen organisasi dapat dibangun diatas kepemimpinan yang baik dan kepercayaan yang tinggi. Jadi disarankan jika kita ingin mendapatkan komitmen organisasi yang tinggi, kita harus meningkatkan kepemimpinan dan kepercayaan.
Analisis Faktor-Faktor Yang Mempengaruhi Revaluasi Aset Tetap Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderating (Study Pada Perusahaan Manufaktur Yang Terdaftar Di BEI) Ngatoah Niswah Baroroh
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, ukuran perusahaan, intensitas aset tetap serta likuiditas terhadap revaluasi aset tetap dengan pertumbuhan perusahaan sebagai variabel moderating. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 76 perusahaan sampel. Penelitian ini menggunakan Teknik analisis regresi moderasi menggunakan software IBM SPSS 21. Hasil penelitian ini menunjukkan bahwa leverage likuiditas tidak berpengaruh terhadap revaluasi, sedangkan ukuran perusahaan dan intensitas aset tetap berpengaruh positif terhadap keputusan revaluasi aset tetap. Variabel pertumbuhan perusahaan terbukti tidak berpengaruh dalam momedarasi hubungan antara leverage, ukuran perusahaan, dan likuiditas namun terbukti memoderasi hubungan antara intensitas aset tetap terhadap keputusan revaluasi aset tetap. Simpulan dari penelitian ini adalah leverage dan likuiditas tidak berpengaruh terhadap revaluasi sedangkan ukuran perusahaan dan intensitas aset tetap berpengaruh terhadap keputusan revaluasi. Pertumbuhan perusahaan tidak terbukti memoderasi pengaruh leverage, ukuran perusahaan, serta likuiditas terhadap revaluasi aset namun terbukti memoderasi pengaruh intensitas aset tetap terhadap revaluasi aset tetap.Kata Kunci : Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Likuiditas, Revaluasi Aset Tetap, Pertumbuhan Perusahaan. AbstractThis study aims to examine the effect of leverage, company size, intensity of fixed assets and liquidity on fixed asset revaluation with company growth as a moderating variable. The population in this study are manufacturing companies listed on the IDX in 2014-2018. This study used a purposive sampling method and obtained a sample of 76 sample companies. This study uses moderated regression analysis using IBM SPSS 21 software. The results of this study indicate that liquidity leverage has no effect on revaluation, while firm size and fixed asset intensity have a positive effect on fixed asset revaluation decisions. The firm growth variable is proven to have no effect on the momentum of the relationship between leverage, firm size and liquidity, but it is proven to moderate the relationship between fixed asset intensity and fixed asset revaluation decisions. The conclusion of this study is that leverage and liquidity do not affect revaluation, while firm size and intensity of fixed assets have an effect on revaluation decisions. Company growth has not been shown to moderate the effect of leverage, company size, and liquidity on asset revaluation but has been shown to moderate the effect of fixed asset intensity on fixed asset revaluation.Keywords: Leverage, Company Size, Fixed Asset Intensity, Liquidity, Fixed Asset Revaluation, Company Growth.

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