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Akuntansi: Jurnal Riset Ilmu Akuntansi
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 9617871     EISSN : 2961788X     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 130 Documents
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TEORI INTEGRASI KEPEMIMPINAN, INFLUENCE TACTICS DAN KEKUASAAN DALAM MENENTUKAN ORGANISASIONAL Diana Putri
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.20

Abstract

Concept of leadership evolved from the traditional view of leadership (i.e. Great Man Theory) to more radical concept of leadership (i.e. transformational leadership). Research developments have accelerated the emergence of new theories about leadership. Unfortunately, academic studies that discuss about the association between leadership and power in order to achieve organizational goals are very little. This article proposes an integration model of leadership, power, influence tactics to achieve organizational outcomes.
ANALISIS PROBLEMATIK INDUSTRI DARI JASA WARNET DENGAN METODE KONSTRUK SERVQUAL PARASURAMAN Muhammad Firmansyah
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.21

Abstract

Internet cafes is a place which provides internet access infrastructure with a variety of connections and using computer as access device so that users can access the Internet and acquire services in the field of information technology. The purpose of this study is to find factors that exist in the service quality cafe business and know the dimensions of service quality are the most influential in the Internet service industry. The method used in the analysis is descriptive analysis Statistik, T test and regression analysis. With the object of a study internet cafes in Malang. From the results of research to know If construct originally by parasuraman etall initially 22 items consisting of 5 dimensions constituent, on a case study in the cafe reduced to 9 items, Gaps on Internet services as measured by the concept servqual. Produce a measure of quality service at the internet cafe. In this study the gaps in the service quality dimensions sequentially from the largest value to the smallest value is Assurance (-1.1115), Empathy (-1.0732), Responsiveness (-0.7834), Tangible (-0.1847) and Reliability (0.0191). Value of r = 1 = 100% means that the quality of service on Internet service can be described by the five constituent dimensionsthat is, empathy, reliability, assurance, responsiveness, and tangible. Standard error of estimate are at zero (0) proves that the regression model appropriate was used to predict the dependent variable or the quality of service.
COMMUNITY ENGAGEMENT PLAN ONLINE STUDENTS HELP FOR INDONESIAN SCHOOL IN RIYADH (ISR), SAUDI ARABIA Diko Nouvandi
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.24

Abstract

Indonesian School in Riyadh (ISR) was established in 1985 by Indonesian embassy in Riyadh in purpose to accommodate the students from Kindergarten to Year 12. The school educates students in three languages: Indonesian, Arabic and English (Setyono, 2016). The ISR has no selection system on students’ competencies for enrolment process like in the home country. The school is only one option for Indonesian children in Riyadh where students from various backgrounds are accepted. Online students’ help is design eLearning in purpose to improve students’ achievement. The school has 399 students and 21 employees, including four non-teachers and one librarian. The ISR has characteristics like public school in Indonesia where curriculum, policy and finance are supported by Indonesian government and parents’ committee partnership (Setyono, 2016). Based on the concept of No Children Left Behind (NCLB), the ISR need to give opportunities for students to continue to study at they preferred school or university in Indonesia and Saudi Arabia
PEMBERLAKUAN BALANCE SCORECARD UNTUK MENGUKUR KINERJA PELAYANAN DI KEBUN BINATANG KOTA SURABAYA INDONESIA Septi Rahayu
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.26

Abstract

Surabaya Zoo which was founded in 1916 experienced the effects of globalization in which the change occur very rapidly. Customer wants and needs (tourists) are constantly changing, science and technology that continues togrow and compatition among businesses pariwisaata an increasingly sharp, forcing the Surabaya Zoo to constantly improve its ability to provide travel services. The purposeof this study is to analyzee in depth how the implementation of the concept of balance scorecard to measure performance of the Surabaya Zoo. The concept of balance scorecard at the Surabaya Zoo includes four persepectives and the persepectives of four each-each have several strategic targets, performance measure and targets to be achieved. The four persepectives are : (1) Financial Persepective targeting strategy : increased surpluses, increased revenue, and cost reduction, performance measure used is the percentage increase in surplus, the precentage change in revenue and decrease costs. (2) Customer Persepective targeting strategies : the speed of service, quality relationship with the customer, the performance measure used is the throughput time, customer retention. (3) Internal Business Process Persepective with strategic objectives : incerased development and product marketing, performance measure used are service error rate, comparisons of the old infrastructure with new ones, the precentage of revenue from new products. (4) Learning and Growth Persepective with strategic objectives : increased employee productivity, increased commitment of personnal, the performance measure used is the percentage of employees who educated and trained, personnal satisfaction.
PENGARUH DARI RITASE KENDARAAN TERHADAP PENDAPATAN KENDARAAN ANGKUTAN BARANG DI PANDAAN PASURUAN JAWA TIMUR Renita Indah Rahayu
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i1.28

Abstract

Expedition company as the transportation company are have very important roles in goods flow chain from one place to the other places. In addition, with their capability and skill, the expedition service can organize of delivering implementation through land, sea, and air. Thus the expedition are offers more services for trading (transporting/acceptance) of the goods from the producer until to the consumers. One of the company that provides goods expedition services which operates in Pasuruan to fulfill the need of goods expedition services. The objectives of this research are to analyze whether the trips gaining of the vehicles that are supported by variables of loading and unloading process, distance of the good delivering, physical condition and traffic eftfae road, driver behavior, and vehicle condition are have significant effects on revenue of each freight vehicles. Population that used in this research are all of vehicles that existing in the company by amount of 50 vehicles. The methods of data analysis that used are validity, reliability and regression analysis test.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN Teguh Ardiansah; Ickhsanto Wahyudi
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.35

Abstract

This research was conducted to partially analyze the Effect of Working Capital Management on Company Profitability in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling method is purposive sampling. The number of samples used in this study were 10 automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 50 data. This type of data is secondary data sourced from financial report data and annual reports. The data analysis method used is multiple linear regression analysis. The findings of this study are based on the results of the t test, it can be concluded that partially Days Sales of Inventory (DSI) partially has a positive and significant effect on company profitability in the automotive subsector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Partially Days Sales Outstanding (DSO) and Days Payable Outstanding (DPO) have a negative and significant effect on company profitability in the automotive subsector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.
Pengaruh Lingkungan Kerja Fisik Dan Komunikasi Terhadap Kinerja Pegawai Di UPTD Puskesmas Pesantren I Kediri Iis Rahayu; Erwin Syahputra; Anita Sumelvia Dewi
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.37

Abstract

This study aim to explain the significant influence between physical work environment and communication on employee performance at UPTD Puskesmas Pesantren I Kediri. The sampel in this study was 36 respondents with a sampling method using purposive sampling technique in which the determination of the number of samples with ertain considerations, namely the criteria of civil servants. The data analysis technique used in this research is instrument validity test, instrument reliabiity test, multiple linear regression test, classical assumption test and partial hypothesis testing which is tested by t test while the simultaneous hypothesis is tested by F test. The result of the study show that the physical work environment partially has a significant influence on the performance of employees at the UPTD Puskesmas Pesantren I Kediri. Communication partially has a significant effect on the performance of employees at the UPTD Puskesmas Pesantren I Kediri. The physical work environment and communication simultaneously have a significant influence on employee performance at the UPTD Puskesmas Pesantren I Kediri. In addition, the coefficient of determination (R2) is 0.397 or 39.7%. This indicates that the performance of the employees of UPTD Puskesmas Pesantren I Kediri is influenced by the physical work environment and communication variables by 39.7%. While the remaining 60.3% came from other variables obtained from previous studies suh as motivation and discipline which were not included in this study.
Pengaruh Teamwork dan Fasilitas Kerja Terhadap Kepuasan Kerja Pegawai di UPTD Puskesmas Pesantren II Kota Kediri Hanny Susiana Dewi; Erwin Syahputra; Anita Sumelvia Dewi
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.38

Abstract

This study aims to explain the significant influence between Teamwork and Work Facilities on Employee Job Satisfaction at UPTD Public Health Center Pesantren II Kediri City. The sample in this study was 40 respondents with a sampling method using purposive sampling in which the determination of the number of samples was based on certain criteria, namely civil servants. The data analysis technique used in this research is instrument test of validity and reliability, multiple linear regression test, classical assumption test and partial hypothesis test tested by t test while the simultaneous hypothesis is tested by F test. The results of the study show that Teamwork partially has a significant effect. on Employee Job Satisfaction and Work Facilities partially have a significant effect on Employee Job Satisfaction at UPTD Public Health Center Pesantren II Kediri City. Teamwork and work facilities simultaneously have a significant effect on employee job satisfaction at the UPTD Public Health Center Pesantren II Kediri City. In addition, the coefficient of determination (R2) of 0.503 or 50.3% is also obtained. This indicates that the Job Satisfaction of the UPTD Public Health Center of Pesantren II Kediri City is influenced by the Teamwork and Work Facilities variables by 50.3%. While the rest is influenced by other independent variables that are not included in this research model, which is 49.7%.
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, Dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Ketahanan Pangan Dan Peternakan Kabupaten Kediri Nova Puspitaningrum; Edy Suwasono; Zaenul Muttaqien
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.39

Abstract

This study aims to determine how the influence of Leadership Style, Work Environment, and Work Discipline on Employee Performance at the Department of Food and Livestock Security of Kediri Regency. By using non-probability sampling with sampling method using purposive sampling technique as many as 66 respondents, and using interview research methods, questionnaires, observations, and library studies. For data analysis techniques in this study using validity test, reliability test, classical assumption test, multiple linear regression analysis test, t test, F test, coefficient of determination test (R2 ) using SPSS For Windows version 25.0. Based on the results of the study showed that the results of the t-test of the Leadership Style variable (X1) had a partially significant effect on employee performance by getting a Sig value. 0.001 < 0.05, the work environment variable (X2) has a partially significant effect on employee performance with the value of Sig. 0.000 < 0.05. While the results of the F test indicate that the Leadership Style (X1), Work Environment (X2), and Work Discipline (X3) have a partially significant effect on Employee Performance at the Food and Livestock Security Office of Kediri Regency with a value of Sig. 0.000 < 0.05.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS DALAM MENGUKUR KINERJA KEUANGAN PT NIPPON INDOSARI CORPINDO Tbk (2016-2020) Yuyun Ayu Diah Wulansari; Ustadus Sholihin; Trisnia Widuri
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.41

Abstract

PT Nippon Indosari Corpindo Tbk (ROTI) merupakan perusahaan dengan merek dagang Sari Roti. Tahun 2018 perusahaan didenda Rp 2,8 miliar karena keterlambatan pemberitahuan pengambilalihan (akuisisi). Laba perusahaan tahun 2017 mengalami penurunan sebesar 51,61% dibandingkan tahun 2016 dan kembali menurun di tahun 2018 sebesar 6,06%. Tahun 2020 perusahaan kembali mengalami penurunan sebesar 28,71%. Direktur PT. Nippon Indosari Corpindo Tbk menyatakan kinerja perusahaan baik di kuartal III tahun 2020 padahal dalam laporan keuangan laba perusahaan justru mengalami penurunan. Awal tahun 2021, laba sari roti kembali menurun sebesar 27,15% per 31 Maret 2021. Metode penelitian yang digunakan adalah penelitian kuantitatif deskriptif yang menganalisis kinerja keuangan PT. Nippon Indosari Corpindo Tbk dengan menggunakan analasis rasio likuiditas, solvabilitas dan profitabilitas dengan indikator Current Ratio, Quick Ratio, Debt to Assets Ratio atau Debt Ratio, Debt to Equity Ratio, Profit Margin, Net Profit Margin. Penelitian dilakukan periode 2016-2020. Hasil penelitian berdasarkan rasio likuiditas PT. Nippon Indosari Corpindo Tbk secara keseluruhan kemampuan perusahaan membayar kewajiban (utang) jangka pendek dalam kondisi yang baik. Berdasarkan analisis rasio solvabilitas secara keseluruhan dinyatakan dalam kondisi yang cukup baik. Berdasarkan analisis rasio profitabilitas secara keseluruhan dapat dinyatakan dalam kondisi yang baik.

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