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Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)

JUMPA
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Published by Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

ISSN : 16933907 EISSN : 27467147 DOI : 10.58431/jumpa

Core Subject : Economy, Humanities, Social,

Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) adalah jurnal penelitian dibidang manajemen dan akuntansi yang diterbitkan oleh STIE Cendekia Bojonegoro. Jurnal ini terbit 2 kali dalam setahun (Januari-Juni dan Juli-Desember). Fokus jurnal ini dibidang Manajemen (Manajemen Bisnis, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategi, Manajemen Operasi, dan Sistem Informasi Manajemen) dan Akuntansi (Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Manajemen, Akuntansi Perpajakan, Audit, Akuntansi Keperilakuan, dan Sistem Informasi Akuntansi).

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol 13 No 2 (2020): Juli-Desember" : 8 Documents clear

PENGARUH MOTIVASI DAN KEMAMPUAN TERHADAP KINERJA PEGAWAI BAGIAN PENYUSUNAN PROGRAM SEKRETARIAT KABUPATEN PROBOLINGGO Novi Sri Sandyawati
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The research objective was to determine the effect of work motivation and ability variables simultaneously on the work performance of employees in the compilation of the Probolinggo district secretariat program, to determine the effect of work motivation and ability variables partially on employee work performance in the regional secretariat programming division of Probolinggo district, to find out which of the variables motivation and ability that have a dominant influence on employee work performance in the regional secretariat programming section of Probolinggo district. The type of research used is the survey method which aims to provide an explanation of the phenomenon under study and the relationship between variables, or in other words it can also be stated that this research is an explanatory study. Hypothesis test 2, namely motivation and ability partially affect the work performance of employees in the preparation of the regional secretariat program of Probolinggo district. The results of the X1 motivation test resulted in a regression coefficient level of b1 = 0.157 with the requirements for the value of tcount> ttable with a value of 1.378> 1.022, and a significance level of α <5% with a result of a significance level of α of 0.018, so partially the motivation variable (X1) had a significant effect. Regarding the work performance of the employees of the regional secretariat programming division of Probolinggo district (Y), the hypothesis can be accepted. The results of the test on the variable X2, the ability to produce a regression coefficient level of b2 = 0.484 with the requirements for the value of tcount> ttable with a value of 3.469> 1022, and a significance level of α <5% with a significance level of α of 0.001, then partially the variable Job Satisfaction (X2 ) has an effect on the work performance of employees in the compilation of the Probolinggo district secretariat program (Y), the hypothesis is acceptable. Hypothesis 3 test, namely the ability to have a dominant effect on employee work performance in the preparation of the Probolinggo district secretariat program is acceptable, this is indicated by the analysis of each variable showing the standardized regression coefficient (β) with the results of the coefficient β2 Ability (X2) is the regression coefficient (β2). = 0.497) the greater the motivation regression coefficient β1 = 0.197 or β2 = 0.497> β1 = 0.197.

PENGARUH PENGEMBANGAN PRODUK TERHADAP VOLUME PENJUALAN PADA PERUSAHAAN KRIPIK “BUDI JAYA” PROBOLINGGO Farasandya Amalia Hapsari
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The purpose of this study was to determine the effect of product development on sales volume in the chip company "BUDI JAYA" PROBOLINGGO. In this study using a quantitative approach. The research was conducted at the "BUDI JAYA" PROBOLINGGO chips company located on Jl. Sunan Giri No.48 Probolinggo tries to draw some conclusions that based on the results of the calculation, it is found that the product development that has been carried out by the company has a significant effect on sales volume. This is evidenced after testing using the t test, it turns out that the t test results are 17.40> t table (1.638), then H0 is rejected. Ha is accepted, which means that product development has a significant effect on sales volume. The relationship between product development variables (X) is very influential on sales volume, this is evidenced by r2 = 67.4% of sales volume is influenced by product development variables and the remaining 32.6% is influenced by other things that are not included in the research variables.

ANALISA PERBANDINGAN SALES GROWTH PT.ANEKA TAMBANG TBK DENGAN PT. J RESOURCES ASIA PASIFIK TBK M. Rizky Fernanda; Puji Muniarty
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

In today's increasingly competitive industrialization era, every company must continuously improve its competitiveness. Increasing competition in both the domestic market and the international market requires companies to be able to maintain or gain a competitive advantage by paying full attention to the company's operational and financial activities. Companies are required to be able to improve performance and attract investors to get funds or increase business capital in order to survive and compete. Every company definitely wants a high level of profitability so that it can achieve the targeted profit level. one of the sources of profit from a company, especially a mining company, can be measured from its sales growth. Explicitly, high sales growth reflects the company's performance in a good and healthy position in financial reports by looking at the periodically increasing sales level. This study aims to analyze and determine whether there is a significant difference in sales growth between PT Aneka Tambang, Tbk and PT J. Resources Asia Pasifik, Tbk. This type of research is a comparative research type, which is comparing the presence of one or more variables in two different samples, or at different times. Data collection methods through documentation and literature study with samples, namely sales data of PT. Aneka Tambang TBK and PT. J Resource Asia Pacific TBK for 5 years from 2013 to 2018 using purposive sampling with the criteria (1) the available data component of the company's financial statements according to the needs of the researcher and (2) the data is up to date. The data analysis technique was using the independent sample test analysis, which was to determine whether there was a significant difference in the relation between the two independent groups with interphal data from the ratio. The results showed that the value of t count = 0.067 and the value of t table of 2.1009, with a sig of 0.948. meaning that the t value is smaller than the t table value and the sig value is greater than alpha so that in this case it reflects no difference and is not significant in sales growth of PT. Aneka Tambang Tbk and PT. J Resource Asia Pasifik Tbk.

PROFESIONALISME PELAYANAN PUBLIK PADA PELAYANA E-KTP DI KECAMATAN PAKONG KABUPATEN PAMEKASAN Muhammad Aly Umar
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The role of employee work professionalism is very much determined by the level of employee ability which is reflected in their daily behavior in the organization. The ability of employees to provide public services leads to the achievement of organizational goals that have been planned beforehand, for this reason the researcher conducted research on the professionalism of public services in Pakong Subdistrict, Pamekasan Regency, in this case the service for managing electronic identity cards (e-KTP). The purpose of this study was to determine the role of employee professionalism in public services, especially in the service of electronic identity cards (e-KTP) at the Pakong District Office, Pamekasan Regency, seen from the indicators of creativity, innovation, and responsibility. This research is intended to examine the implementation of the electronic identity card (e-KTP) program which is carried out at the Pakonng District Office, Pamekasan Regency. The formulation of the problem used is how professional are the District Office employees in the service of electronic identity cards (e-KTP) at the Pakong District Office? The method used is descriptive qualitative then the data collection techniques used are interviews, documentation, and observation. The data validation used was purposive sampling, namely sampling data sources with certain considerations and the data analysis technique was qualitative data analysis with analysis components, namely collected data, data classification, formation of conclusions and general characteristics. The results of this study indicate that the professionalism of employees in service electronic identity card (e-KTP) in Pakong District, Pamekasan Regency, is included in the good category. This is indicated by the following indicators: creativity is quite good, innovation is quite maximal and responsibility is good. Because every activity goes according to procedure.

PENGARUH KOMPLEKSITAS TEKNOLOGI, INTERDEPENDENSI, Dan DESAIN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA BANK PERKREDITAN RAKYAT Mahsina .; Asmie Poniwati
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to determine whether there is a partial influence on the complexity of technology, interdependence, and design of Accounting Information Systems on the performance of Rural Credit Banks (BPR) in Boyolali, to find out whether there are simultaneous influences on technological complexity, interdependence and design of Accounting Information Systems on Bank performance Perkreditan Rakyat (BPR) in Boyolali, and finally to find out whether the variable complexity of technology has a dominant influence on the performance of Rural Credit Banks (BPR) in Boyolali. This research was conducted at BPRs in Boyolali, out of 27 BPRs in Boyolali that are in accordance with BI data, but 10 BPRs in Boyolali could be selected for research. The sample selection process in this study began with the distribution of 60 questionnaires to 10 rural banks in Boyolali, and each rural bank was given 6 questionnaires. Based on the results of data analysis, it was concluded that the variable technological complexity (X1), interdependence (X2), and the design of Accounting Information Systems (X3) had a positive effect on the performance of BPR (Y). And the most dominant variable is the interdependence variable (X2), because it has the largest Beta Standardized coefficient, which is equal to 0.517 or 51.7%.

PENGARUH PEMAHAMAN EKONOMI, DAN PEMAHAMAN LITERASI TERHADAP KECERDASAN FINANCIAL PADA MAHASISWA PENGHAFAL ALQUR’AN Priyo Utomo; Syamsul Arifin
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Economic understanding contains basic economic lessons in general, namely economic problems, national income, markets and so on while financial literacy includes knowledge of finance that includes financial institutions and the Financial Services Authority, systems and means of payment, inflation and price indexes and markets, capital. The purpose of the study was to reveal the influence of Economic Understanding, Financial Literacy, on The Financial Intelligence of Students of the Campus entrepreneur memorizing the Qur'an (KEPQ), the method in this research uses a quantitative approach with the type of research used is expost facto. The research was conducted at the Entrepreneur Campus memorizing the Qur'an (KEPQ) Surabaya, a population of 120 people and a research sample of 93 people determined by proportional random sampling techniques. From the results of the study Partially there is a positive influence between economic understanding (X1) on intelligence financial (Y). and there is no influence of financial literacy (X2) on financial intelligence (Y). While simultaneously variable economic understanding (X1), financial literacy (X2), affects financial intelligence (Y). So it can be concluded when understanding the economy, increased financial literacy will affect the increasing financial intelligence of students

ANALISIS PERHITUNGAN PPH 21 ATAS PENGHASILAN DOKTER SPESIALIS DI RUMAH SAKIT MUHAMMADIYAH KALITIDU, BOJONEGORO Nurul Mazidah; Dina Alafi Hidayatin; Susy Annisa
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

This study aims to analyze the calculation of PPh 21 on the income of specialist doctors conducted by Muhammadiyah Hospital Kalitidu Bojonegoro, whether it is in accordance with the applicable tax regulations. The study was conducted on six specialist doctors who have the income of more than one employer. The method used is descriptive qualitative. This analysis was conducted by comparing the calculation according to the method adopted earlier by Muhammadiyah Hospital Kalitidu Bojonegoro with the method in accordance with The Regulation of the Director General of Tax No. PER-16/PJ/2016. The results showed that the calculation of PPh 21 specialist doctors who had been carried out by Muhammadiyah Kalitidu Bojonegoro Hospital was not in accordance with the applicable regulations in Indonesia, so the hospital was required to make adjustments to the approximately / more paid PPh 21 that had been collected.

DAMPAK PENERAPAN UNSUR POLITIK DALAM PENILAIAN KINERJA TERHADAP KEPUASAN KERJA DAN KEINGINAN UNTUK BERHENTI BEKERJA Studi pada dosen-dosen tetap non-PNS sekolah tinggi di Banjarmasin Arief Noviarakhman Zagladi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 13 No 2 (2020): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

The politics of performance appraisal has a role in determining the accuracy of the performance appraisal and this can cause problems in organizations. This study aims to determine whether the politics of performance appraisal have an impact on job satisfaction and will ultimately have an impact on the turnover intention. The research was conducted on permanent non-civil servant lecturers in graduate school in Banjarmasin, South Kalimantan. The sample used was 56 lecturers. The results of the analysis using path analysis found that motivational reasons in performance appraisal politics did not have a significant effect on job satisfaction and the desire to stop working, while punishment reasons in performance appraisal politics had a significant effect on job satisfaction and the desire to stop working.

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Reviewer

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Contact Name
Abdul Azis Safii

Contact Email
azis@stiekia.ac.id

Phone
+6285748063919

Journal Mail Official
jumpa@stiekia.ac.id

Editorial Address
Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location
Kab. bojonegoro,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Abdul Azis Safii

Contact Email azis@stiekia.ac.id

Phone +6285748063919

Journal Mail Official jumpa@stiekia.ac.id

Editorial Address Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location Kab. bojonegoro, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Abdul Azis Safii

Contact Email
azis@stiekia.ac.id

Phone
+6285748063919

Journal Mail Official
jumpa@stiekia.ac.id

Editorial Address
Jl. Cendekia No.22 Ngampel, Kapas, Kabupaten Bojonegoro, Jawa Timur, 62181

Location
Kab. bojonegoro,

Jawa timur

INDONESIA