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DONI HENDRA KURNIAWAN
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INDONESIA
MUTIARA MADANI
Published by Sekolah Tinggi Ilmu Ekonomi Nganjuk
ISSN : 23564946     EISSN : 24772119     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Mutiara Madani merupakan jurnal yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nganjuk. Jurnal ini terbit dua kali dalam setahun yaitu bulan Juli dan Desember. Jurnal ini memfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ilmu Akuntansi dan Manajemen baik kuantitatif maupun kualitatif.
Arjuna Subject : -
Articles 87 Documents
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PENGARUH BIAYA KUALITAS TERHADAP PRODUK RUSAK PADA CV. HUTOMO PUTRA NGANJUK suwandi suwandi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

In the era of industrialization increasingly competitive, companies are required to participate in the competition. One attempt by the company to be competitive is to improve the quality of their products. If the quality of the product increases, will reduce the occurrence of defective products resulting costs continue to decline and ultimately increase profits. Costs incurred to improve the quality of the so-called cost of quality. According to Hansen and Mowen quality costs consist of the costs of prevention and appraisal costs have a negative effect on defective products, while Feigenbaum said the increase in costs resulting decline in the prevention of disability, which in turn has a positive effect on costs due to lower disability ratings mean lower demand for aktivitas- inspection and testing activities are routine. CV. Hutomo Putra Nganjuk has done quality improvement program but has yet to do grouping and reporting the cost of quality, so that the management can not control the expenditure cost of optimal quality. Referring to the above description, the issue of concern is how much influence the quality costs consist of the costs of prevention and appraisal costs against defective products either simultaneously or partially on the CV. Hutomo Putra Nganjuk. Object of this study is the CV. Hutomo Son Nganjuk. The variables studied were the cost of quality (prevention costs and appraisal costs) and defective products. Data taken with the method of documentation and interviews. Data were analyzed by descriptive and inferential. The results showed that the simultaneous prevention costs and appraisal costs significantly influence the defective product at CV. Hutomo Putra Nganjuk, the calculated F value significant value 4.834 and 0.014 at the significant level of 0.05 and determination coefficient of 0.718, which means the cost of prevention and appraisal costs simultaneously influence the defective product at 71.8%, while the remaining 28.2% defective products is influenced by other factors. Partial cost of prevention and appraisal costs are also significantly influence the defective product. Prevention costs negatively affect the defective product and the cost assessment positive effect on defective products. Based on the results of the study concluded that the costs of prevention, appraisal costs and damaged products fluctuating within reasonable limits, but there are some that go beyond reasonable limits that need the attention of management . It is therefore advised to CV. Hutomo Putra Nganjuk account of costs of prevention and appraisal costs, because the cost of research based prevention can reduce the amount raised if the product is defective, while the assessment fee when unloaded can reduce the number of defective products.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN TERHADAP EFEKTIFITAS KINERJA PERUSAHAAN PADA PT BPR TUNAS ARTHA JAYA ABADI NGANJUK DWI PUJI RAHAYU
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Payroll accounting information system and wage a series of recurring business activities and related data processing operations associated with an effective way to manage employee. The sample in this study is the entire population, ie all employees at PT BPR Artha Tunas Jaya Abadi Nganjuk totaling 47 people. The analytical method used in this research is multiple linear regression analysis. The results showed that there is a partial effect between hiring new employees, employee development, provision of job duties, the compensation of the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by the value of t is greater than t table at a significance level of less than 5%.While employee performance evaluation and dismissal of employees partial effect on the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by the t value is smaller than t table though with a significance level of less than 5%. There is influence between the accounting information system of payroll and wages on the effectiveness of the company's performance in PT. BPR Artha Tunas Jaya Abadi Nganjuk evidenced by F count larger than F table with a significance level of less than 5%.
ANALISIS HUBUNGAN LAJU INFLASI, REALISASI INVESTASI INDUSTRI KECIL, PEROLEHAN PAD, PENYERAPAN TENAGA KERJA TERHADAP PENDAPATAN PERKAPITA (Studi Kasus di Kabupaten Nganjuk) Rony Kurniawan; Edy Djoko Soeprajitno
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

The results of this study independent variable inflation rate has no effect on the dependent variable per capita income. This corresponds with the results of Persia test (t test) -0.381255 with a probability value of 0.716. Variable investment informal sector mention significantly affect the per capita income of the people Nganjuk district. This is evident from the figures show positive investment coefficient of 2.983050, with a probability of 0.02 is far below the level of 0.05 is the standard threshold siginifikansi in this study. Similarly, the variable revenue (PAD) has a significant relationship to the per capita income of mesayarakat in Nganjuk. This can be seen from the partial test (t test) with numbers koefeisien 3.915228 probability value of 0.0078.But the independent variable Employment in small industry sector did not affect the per capita income of the people in Nganjuk. This assumption is based on the probability of regression of 0.1727 which shows much of the research siginifikansi threshold is set at figure 0.05. This study uses linear regression analysis using model test beganda and Error Correction Model (ECM) to test the residue so that it can create the best coefficient least unbyas estimate (blue) as a condition of regression can be estimated. Data used in the study of time series of inflation rate, the realization of PAD Nganjuk, realization of investment in small industrial sector, employment in the informal sector in Nganjuk and per capita income from 2002 to 2013 period.
PENGARUH KEMAMPUAN, DISIPLIN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DI KANTOR KECAMATAN REJOSO KABUPATEN NGANJUK DYAN ARINTOWATI
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Complaints and grievances of public services to the public service so that raises people's perceptions of how the performance of the employees of the District in serving the community public services. This study aims to prove the effect of partial and simultaneous variable abilities, discipline and employee satisfaction to employee performance at the District Office Rejoso Nganjuk. The method used in this sampling is sampling saturated or census, the number of samples is equal to the total population of the census called by employees at the district office Rejoso Nganjuk totaling 44 people. Analysis of multiple linear regression equation used to determine the effect of several independent variables on the dependent variable. The results of this study suggest that the ability, discipline and employee satisfaction partially affect the performance of employees at the District Office Rejoso Nganjuk. This is evidenced by the acquisition t each variable is greater than t table and the significance value less than the limit of significance 5%. The ability, discipline and employee satisfaction simultaneously affect the performance of employees at the District Office Rejoso Nganjuk. This is evidenced by the acquisition of F count each variable larger than F table and the significance value less than the limit of significance of 5%. Job satisfaction which has dominant influence on employee performance at the District Office Rejoso Nganjuk when compared with the ability and discipline of employees working at the District Office Rejoso Nganjuk. This is evidenced by the large value of the regression of job satisfaction.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PROSES SELEKSI PENERIMAAN KARYAWAN DI RUMAH SAKIT UMUM DAERAH (RSUD) KAB. NGANJUK Ika Novaliana
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This study aims to examine the factors - factors that potentially influence the decision of the selection process of recruitment in the General Hospital of kab. Nganjuk. The variables used in this study, is the level of education, gender (sex), age, physical state and attractiveness, expertise, and experience working as independent variables and the process of recruitment, selection decision as the dependent variable. Total sample used in this study were 81 samples of 430 population. In connection with the possibility of internal factors that occur in hospitals Nganjuk of 81 shared turned out a total of 61 were returned and can be processed. Data analysis technique used is multiple linear regression, validity and reliability, the classic assumption test and hypothesis testing using the F test and t test. Processing data using SPSS 16.0 software. The results of the study based on simultaneous test (F) turns F count (1,086) F ≤ critical (2.271989) meaning factors - factors including education level, gender (sex), age, physical state and attractiveness, expertise, and work experience simultaneously does not affect the decision process selection process for employees in hospitals Nganjuk. By using partial test (t), t (level of education: -0.882, gender: -0.988, age: 0,939, physical state and attractiveness: 0,482, expertise: 0.712, work experience: 1,104) ≤ t Critical (2,004) all not influential partially on the decision process selection process for employees in hospitals Nganjuk. And test the coefficient of determination (0.9%) shows that the factors - factors such as education level, gender (sex), age, physical state and attractiveness, skills, and work experience do not affect the decision of the selection recruitment process
PENGARUH MOTIVASI DAN PRESTASI KERJA TERHADAP KEPUASAN KERJA PEGAWAI NEGERI SIPIL PADA SEKRETARIAT DAERAH KABUPATEN NGANJUK Muhammad Bawono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 3 No 1 (2016)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Implementation of development is a process that requires good planning and implementation, one important aspect is the quality and support of human resources. The success of development depends heavily on humans to do the job, however, that dimliki by a nation, natural resources, social, cultural, and others would be meaningless if it is not handled by qualified human. The problems that are taken in this research is the influence between motivation and work performance to the satisfaction of the Civil Service at the District Secretariat Nganjuk. The purpose of this study is to determine and analyze the influence of motivation on job satisfaction of Civil Servants at the District Secretariat Nganjuk, to determine and analyze the effect of work performance on job satisfaction of Civil Servants at the District Secretariat Nganjuk and to know and analyze the influence of motivation and work performance on job satisfaction Civil Servants at the District Secretariat Nganjuk. The population in this study is a Civil Servant Regional Secretariat Nganjuk with samples of the Civil Service General Administrative Assistant Regional Secretariat Nganjuk. Hypothesis testing is done by distributing questionnaires as much as 30 Civil Servants at the Regional Secretariat Nganjuk. The analysis used is validity, reliability, hypothesis testing, with SPSS version 17 using multiple linear regression analysis. By using multiple regression analysis can be concluded that the regression coefficient (b1) work motivation (X1) of 0.593, the regression coefficient (b2) work performance variables (X2) is 0.424, both values between work motivation and job performance differences where work motivation greater influence on job satisfaction than work performance variables. From the results of regression analysis also found together independent variables have a significant effect on the dependent variable. This is evident from the calculated F value of 160 712 with a significance value (sig) of 0.000 for significance value (sig) is much smaller than 0.05 that motivation and job performance together effect on job satisfaction. So the hypothesis which states that motivation and job performance together positive effect on job satisfaction can be accepted. It can be concluded also that motivation and job performance have a positive influence and significant impact on job satisfaction Civil Servants Regional Secretariat Nganjuk accordance with the results of counting partial test (t test), work motivation with t value of work motivation 7.310 sig 0,000 because of significant value <0.05 then the motivation variable significant effect on job satisfaction, while the value of work performance variables t 4.720 0.000 sig also significant effect on job satisfaction because of its significance in job satisfaction <0.05.
ANALISIS PENGENDALIAN INTERNAL ATAS PEMBERIAN KREDIT MODAL KERJA PADA KOPERASI SIMPAN PINJAM KARYA AGUNG NGANJUK Hermiliani Olpah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 4 No 1 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Medium and small industries become one of the strengths in realizing the development and economic aspects to increase productivity and expansion. Capital problems faced include capital aspects, business financing problems, capital accumulation problems, and how to utilize facilities in the framework of the implementation of its business. The security issue of credit given is a problem that the cooperative must pay attention to because of the risks arising from the crediting system. This problem can be avoided by the existence of an adequate internal control in the field of credit.This study aims to find out how the internal control over the provision of Working Capital Credit applied Savings and Loan Cooperative Karya Agung Nganjuk. In research conducted, the authors analyze the data by using descriptive method. While the data types used are primary data and secondary data. The data collection techniques used are documentation and interview techniques with the credit administration.After conducting internal control research on the provision of working capital credit, the authors get the conclusion, namely: that the procedure of crediting in Cooperative Save Loans Work Agung Nganjuk already follow the standard lending procedures established and assist the process of crediting at Cooperative Save Loans Work Agung Nganjuk. However, the credit granting procedure in the Ngempuk Agung Karya Pinjam Cooperative is still very simple, so there are some shortcomings in the steps and the distribution of functions in crediting procedures so that the credit granting procedure in the Cooperative Save Pinjam Karya Agung Nganjuk becomes easier than the standard crediting procedure Set.
ANALISA PENGARUH NON PERFORMING LOAN ( NPL ), BOPO DAN NET INTEREST MARGIN ( NIM ) TERHADAP RETURN ON ASSET ( ROA ) PADA BANK PERKREDITAN RAKYAT KONVENSIONAL DI JAWA TIMUR Budiono Budiono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 4 No 1 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This research was conducted at Conventional Rural Bank in East Java period 2009-2012. The purpose of this research is to know the influence of Non Performing Loan (NPL), BOPO, Net Interest Margin (NIM) to Return On Asset (ROA) with sample of 30 banking companies. Problem solving using multiple linear regression analysis techniques. Based on the results of the analysis it is known that the NPL has a significant effect on profitability (ROA). BOPO has a significant effect on profitability (ROA), and NIM has a significant positive effect on profitability (ROA).
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI TERHADAP KINERJA MANAJERIAL PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN NGANJUK INDRIAN SUPHENI; IKA NURIDA
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 4 No 1 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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This study aims to determine the effect of Budgetary Arrangement, Organizational Commitment and Motivation on Managerial Performance On Revenue Office Financial Management And Regional Assets Nganjuk, either partially or simultaneously. Population in this research is all employees at DPPKAD Nganjuk district. The sample in this research is DPPKAD officer of Nganjuk district that is involved in the process of preparing the budget amounted to 30 samples. Sampling method using purposive sampling and data analysis method using multiple regression analysis.The results showed that the Participation of Budgeting, Organizational Commitment and Motivation partially affect the Manajaerial Performance. Participation of Budgeting, Organizational Commitment and Managerial Motivation simultaneously (together) have a significant effect on Managerial Performance with contribution rate of 91.36%.
PENGARUH DISIPLIN DAN PENGAWASAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI NEGERI SIPIL PADA BADAN KEPEGAWAIAN DAERAH KABUPATEN NGANJUK Istan Wighara Moelyono
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 4 No 1 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

Human is an important element in an organization / company. To improve the maximum work for the agency. One of the most important factors in its role in determining success and achieving maximum results is labor. The labor factor is a human resource that has reason and mind, therefore it is not easy to coordinate it. So the discipline of work and work supervision and work effectiveness is a very important role in the process of completion of work.Problems taken in this research is the influence between discipline and supervision of work on the effectiveness of work and how much influence the discipline of work and supervision of work on the effectiveness of employment at the Regional Personnel Agency Nganjuk. The purpose of this study is to determine whether there is influence between work discipline and work supervision on the effectiveness of work and to find out how much influence the discipline of work and supervision of work against the Regional Personnel Agency Nganjuk.Population in this research is employee of Nganjuk Regency Government with sample officer of Badan Kepegawaian Daearah Nganjuk. Data collection tool in this research is questionnaire. The data collected were analyzed by descriptive percentage technique and multiple linear analysis using SPSS statistic program.The results showed that there is a significant influence simultaneously and partially between the discipline and supervision of work on the effectiveness of employees at the Regional Personnel Agency Nganjuk, This can be known from Fcount> Ftable (18,971> 2,45) while discipline t count <ttable (0,940 <2,021) and supervision tcount> ttable (4,437> 2,021). There is regression coefficient between work discipline variable to work effectiveness equal to 0,116 and for regression coefficient from work supervision variable to work effectiveness equal to 0,590 while constant equal to 7,141.Based on the results of the above research can be concluded that the factors of work discipline and supervision of employees is a factor that needs to be considered to create work effectiveness for employees At the Regional Personnel Agency Kabupten Nganjuk. Effectiveness of work for employees At the Regional Personnel Agency Nganjuk included in the category of good but still need to be considered because it is still not optimal.

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