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Serat Acitya
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 23022752     EISSN : 27220494     DOI : -
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
Jurnal ini dikembangkan dari mulai terbit tahun 2012. Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain: Akuntansi Manajemen Akuntansi Keperilakuan Akuntansi Keuangan dan Biaya Sistem Informasi Akuntansi Sistem Informasi Manajemen Sistem Pengendalian Manajemen Audit Manajemen Perpajakan Penganggaran Manajemen Sumber Daya Manusia, termasuk Perilaku Organisasi Manajemen Keuangan Manajemen Pemasaran Manajemen Informasi Manajemen Umum lainnya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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PENGELOLAAN PERSEDIAAN BARANG JADI UNTUK MENDUKUNG PUSAT PERTANGGUNGJAWABAN PENDAPATAN PADA PT. FUKURYO INDONESIA Tuty Awaliyah; Muchayatin Muchayatin
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengelolaan persediaan barang jadi pada PT. Fukuryo Indonesia. Persediaan barang jadi merupakan bagian dari perusahaan industri manufaktur. Persediaan ini diperlukan untuk mendukung penjualan yang menghasilkan pendapatan dan laba, pengelolaan persediaan barang jadi suatu perusahaan yang meliputi persiapan stok barang yang siap jual, penanganan dalam progress penjualan, pencatatan keluar masuknya barang atau pengerakan barang dalam gudang, laporan stok persediaan barang jadi, kesamaan antara data dengan fisik barang yang ada. Metode penelitian ini menggunakan metode deskriptif kualitatif dengan teknik Analisis Triangulasi yaitu dengan memberikan pertanyaan yang sama kepada 2 narasumber yang berbeda dan 1 langkah analisis system yaitu triangulasi sumber.Hasil penelitian ini menghasilkan bahwa pengelolaan persediaan masih terdapat beberapa kendala pengelolaan persediaan barang jadi yang mendukung pusat pertanggungjawaban pendapatan pada PT. Fukuryo Indonesia adalah pengelolaan persediaan barang jadi yang tidak sesuai standart. Hal ini disebabkan antara lain kehabisan bahan baku, adanya operator cuti atau izin tidak masuk kerja karena sakit dan keperluan pribadi, adanya human error baik di bagian produksi maupun gudang, kendala yang dihadapi saat barang jadi siap dikirim adalah keterlambatan administrasi surat jalan, kemacetan jalan, truk pengangkutan datang terlambat.Kata Kunci: Pengelolaan, Persediaan Barang Jadi, Pusat Pertanggungjawaban, Pendapatan.AbstractThis study aims to determine the management of finished goods inventory at PT. Fukuryo Indonesia. Finished goods inventory is part of a manufacturing industry company. This inventory is needed to support sales that generate income and profits, management of finished goods inventory of a company which includes preparation of goods ready for sale, handling in sales progress, recording of incoming and outgoing goods or scraping of goods in warehouses, reporting of finished goods inventory, similarities between data with physical goods. This research method uses descriptive qualitative method with Triangulation Analysis technique that is by giving the same questions to 2 different sources and 1 step system analysis, namely source triangulation.The results of this study result that inventory management still has several constraints to the management of finished goods inventory that supports the center of income accountability at PT. Fukuryo Indonesia is the management of finished goods inventory that is not in accordance with standards. This is caused by, among others, running out of raw materials, the absence of operators or permission not to work due to illness and personal needs, human error both in production and warehouse, the obstacles faced when finished goods are ready to be sent are delays in administration of road documents, road congestion, the transport truck arrived late.Keywords: Management, Inventory of Finished Goods, Center of Accountability, Revenue.
PENGELOLAAN BANTUAN OPERASIONAL PENDIDIKAN (BOP) PADA KELOMPOK BERMAIN CERIA KOTA SEMARANG Heru Winarsih; Karsiati Karsiati
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Bantuan Operasional Pendidikan (BOP) pada Kelompok Bermmain CERIA Kota Semarang dan Kendala Sistem Informasi Akuntansi Dalam Pengelolaan Bantuan Operasional Pendidikan (BOP) pada Kelompok Bermmain CERIA Kota Semarang. Obyek pada penelitian ini adalah Kelompok Bermain Ceria Kota Semarang. Pengumpulan data menggunakan data primer yang berupa wawancara serta data sekunder yang berupa mengumpulkan dokumentasi. Tehnik analisis data yang digunakan ada 3 (tiga) yaitu data reduction (reduksi data), data display (penyajian data), dan Conclution Drawing / Verivication.Hasil penelitian menunjukan bahwa Sistem Informasi Akuntansi sangat diperlukan oleh sebuah perusahaan maupun lembaga pendidikan. Terlihat dari pembahasan sistem informasi akuntansi sudah dilakukan atau diterapkan di beberapa lembaga pendidikan, terutama dalam sistem kas masuk dan kas keluar. Sistem informasi akuntansi yang sudah berjalan baik di lembaga pendidikan, akan sangat membantu lembaga pendidikan tersebut untuk mencegah kecurangan selisih antara kas masuk dengan kas keluar dan tidak terjadi tindakan – tindakan penyelewengan yang dapat merugikan lembaga pendidikan.Kata Kunci :  Pendidikan Anak Usia Dini (PAUD), Sistem Informasi Akuntansi, Pengelolaan Bantuan Operasional Pendidikan (BOP).AbstractThis study aims to determine the Application of Accounting Information Systems in the Management of Educational Operational Assistance (BOP) in the CERIA-Based Group of Semarang City and the Obstacles of Accounting Information Systems in the Management of Educational Operational Assistance (BOP) in CERIA Leaders in Semarang. The object of this study was the Cheerful Play Group of Semarang City. Data collection uses primary data in the form of interviews and secondary data in the form of collecting documentation. Data analysis techniques used are 3 (three), namely data reduction (data reduction), data display (data presentation), and Conclusion Drawing / Verivication.The results of the study show that the Accounting Information System is needed by a company or educational institution. It can be seen from the discussion of accounting information systems that have been carried out or implemented in several educational institutions, especially in the cash collections and cash disbursment systems. An accounting information system that has been running well in educational institutions will greatly help these educational institutions to prevent fraud between the cash inflows and cash outflows and there are no acts of fraud that can harm educational institutions.Keywords: Play Group (PAUD), Accounting Information System, Management of Educational Operational Assistance (BOP)
PERLINDUNGAN HUKUM TENAGA KERJA OUTSOURCING MENURUT UNDANG – UNDANG NOMOR 13 TAHUN 2003 Widayanti Widayanti
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

Meningkatnya pengangguran membawa dampak pada persaingan global dan teknologi dan lingkungan yang kompetitif. Permasalahan dalam penelitian ini adalah perlaksanaan perlindungan hukum bagi tenaga kerja outsourcing dan kendala dalam melaksanakan perlindungan hukum bagi tenaga kerja sesuai Undang- undang Nomor 13 Tahun 2003. Penelitian ini menggunakan metode yuridis normative yaitu penelitian yang menggunakan aturan hukum untuk memecahkan masalah- masalah yang terjadi dalam hubungan kerja. Hasil penerlitian ini menunjukan bahwa perlindunga terhadap pekerja/buruh dimaksudkan untuk menjamin terpenuhinya hak- hak dasar untuk mewujudkan kesejahteraan diatur dalam pasal 3,64,65,66 Undang – undang Nomor 3 Tahun 2003 tentang ketenagakerjaan. Adapun kendala dalam perlindungan dalam tenaga kerja yakni Pembatasan alur kegiatan proses pelaksanaan kegiatan, Pelaporan alur kegiatan dalam proses pelaksanaan pekerjaan, dan Pelaporan alur kegiatan dalam proses pelaksanaan pekerjaanKata Kunci : Perlindungan Hukum. Outsourcing, Peran Pemerintah AbstractIncreasing unemployment has an impact on global competition and technology and a competitive environment. The problem in this study is the implementation of legal protection for outsourced workers and constraints in implementing legal protection for workers in accordance with Law No. 13 of 2003. This study uses a normative juridical method that is research that uses legal rules to solve problems that occur in work relationship. The results of this review show that protection of workers / laborers is intended to guarantee the fulfillment of basic rights to realize prosperity regulated in article 3.64,65,66 of Law Number 3 Year 2003 concerning employment. As for the constraints in the protection of the workforce, namely the limitation of the flow of activities in the process of carrying out activities, Reporting the flow of activities in the process of implementing the work, and Reporting the flow of activities in the process of carrying out the workKeywords: Legal Protection. Outsourcing, Role of Government
KINERJA PEGAWAI DILIHAT DARI KEMAMPUAN KERJA, DISIPLIN KERJA DAN TEAM WORK PADA PEGAWAI DINAS KESEHATAN KABUPATEN PEMALANG Ririn Nurhayati; Sri Suprapti
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

This study aims to determine the effect of work ability on the performance of employees of the Pemalang District Health Office. To determine the effect of work discipline on the performance of Pemalang District Health Office employees. To determine the effect of team work on the performance of employees of the Pemalang District Health Office. Based on this, the research is entitled "Analysis of Employee Performance Seen From Work Ability, Work Discipline and Team Work at Pemalang District Health Office Staff".The population in this study were all staff of the Pemalang District Health Office, which numbered 80 people. Sampling using census sampling technique is to determine the number of samples from all existing populations. The sample to be taken in this study is 80 respondents. The data used are primary data by means of a questionnaire. Data analysis using multiple linear regression analysis.Based on the results of the study, the following conclusions can be drawn. There is a positive and significant influence between work ability on the performance of the Pemalang District Health Office staff. With high work ability, the performance of employees will be able to increase. There is a positive and significant influence between work discipline on the performance of employees of the Pemalang District Health Office. With high work discipline, the performance of employees will be able to increase. There is a positive and significant influence between the team work on the performance of the staff of the Pemalang District Health Office. With team work getting higher, the performance of employees will be able to increaseKeyword : Work ability, work discipline, team work and employee performance
REWARD DAN PUNISHMENT SEBAGAI PEMICU KINERJA KARYAWAN PADA PT. DUNIA SETIA SANDANG ASLI IV UNGARAN Suparmi Suparmi; Vicy Septiawan
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

AbstrakTujuan penelitian ini untuk mengetahui pengaruh reward dan punishment  terhadap kinerja karyawan pada PT. DSSA IV Ungaran. Populasi dalam penelitian ini adalah karyawan bagian spinning PT. DSSA IV Ungaran sebanyak 63 karyawan. Penelitian ini menggunakan metode sampel jenuh yaitu semua populasi diambil sebagai responden penelitian. Analisis data penelitian menggunakan regresi linier berganda.Hasil penelitian diperoleh bahwa secara parsial terdapat pengaruh yang positif dan signifikan Reward terhadap Kinerja Karyawan. Hasil pengujian hipotesis pertama menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara Reward terhadap Kinerja Karyawan. Hal ini menunjukkan semakin baik Reward di perusahaan, maka akan semakin meningkatkan Kinerja Karyawan. Hasil lainnya yaitu secara parsial terdapat pengaruh yang positif dan signifikan Punishment terhadap Kinerja Karyawan. Hasil pengujian hipotesis kedua menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara Punishment terhadap Kinerja Karyawan. Hal ini menunjukkan semakin baik persepsi karyawan dalam menanggapi Punishment di perusahaan, maka akan semakin meningkatkan Kinerja Karyawan. Reward dan Punishment Sebagai Pemicu Kinerja KaryawanKata kunci          :     reward, punishment dan kinerja karyawan, sumber daya manusia, organisasi . AbstractThe purpose of this study is to determine the effect of reward and punishment on employee performance at PT. DSSA IV Ungaran. The population of this study were employees of the spinning section of PT. DSSA IV Ungaran as many as 63 employees. This study uses a saturated sample method, which is that all populations is taken as research respondents. Analysis of research data using multiple linear regression.The results of the study showed that partially there is a positive and significant effect of reward on employee performance. The result of the testing of the first hypothesis indicates that there is a positive and significant influence between rewards on employee performance. The better the reward of the company, the better employee performance. Other result, namely partially there is a positive and significant effect of Punishment on Employee Performance. The result of testing the second hypothesis shows that there is a positive and significant influence between Punishment on Employee Performance. This shows the better perception of employees in responding to Punishment of the company, the better Employee Performance. Reward and Punishment as Triggers for Employee PerformanceKeywords: reward, punishment and employee performance, human resources, organization
PENGALAMAN USAHA DARI PEMBELAJARAN ESKALASI KOMITMEN Nurchayati Nurchayati; Parju Parju
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
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Abstract

This study examines the causality relationship between experience and escalation of commitment to prestige milkfish SMEs in Semarang, Central Java, Indomesia. This study used a laboratory experimental design with subjects of 60 SMEs. The independent variable is experience measured by the length of effort of the average business of 11 years and the dependent variable is the escalation of commitment as measured by investment decisions on a scale of 10 to 100.The results of the study with both descriptive and independent t-test analysis showed that experienced SMEs had a greater escalation of commitment compared to SMEs who lacked experience. This research is expected to provide empirical evidence that supports that business actors' experience influences decision making and provides a better understanding of the factors of experience that lead to escalation of commitment.keywords: experience, escalation of commitment, SMEs
ANALISIS PERBANDINGAN HARGA DAN KUANTITAS PENJUALAN BUAH IMPOR DAN LOKAL DI KOTA SEMARANG Parju Parju; Nurchayati Nurchayati
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
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Abstract

The purpose of this study is to find out the comparison of the prices of imported and lokal fruits at the city of Semarang and to compare the quantity of sales of imported and lokal fruits in the city of Semarang. The population of the study were all fruit traders in the city of Semarang. The sample in this study were 89 fruit traders in the city of Semarang.The results of the study Price of wine, apples, papaya, melon, durian, srikaya, pear, oranges, lokal kelengkeng and imports are the same, depending on the quality of lokal and imported fruit. Lokal and imported fruits of low quality are sold at low prices, relatively the same, while lokal and imported fruits that are of good quality are sold at higher prices which are relatively the same, so that lokal fruits can be priced to compete with imported fruit. The sales quantity for lecil wine outlets, lokal apples is greater than the sale of imported fruit and the quantity of sales of papaya, melon, durian, lokal kelengkeng orange is lower than imports. While the large dioulette from the sale of grapes, apples, papaya, melon, durian, srikaya, and lokal kelengkeng is lower.Keywords: Price, Sales, Imported Fruits, Lokal Fruits
FINANCIAL KNOWLEDGE DAN LOCUS OF CONTROL DALAM FINANCIAL MANAGEMENT (STUDI EMPIRIS KELUARGA DI KECAMATAN DEMAK KABUPATEN DEMAK PROPINSI JAWA TENGAH) Rachmiyantono Wahju Harjito
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Financial Knowledge Dan Locus Of Control Terhadap Financial Management Behavior di Kecamatan Demak Kabupaten Demak. Populasi dalam penelitian ini adalah semua kepala keluarga di Kecamatan Demak Kabupaten Demak. Dalam penelitian ini, pengambilan sampel dilakukan dengan menggunakan metode simple random sampling. Analisis data menggunakan regresi linier berganda. Hasil penelitian ini menemukan bukti bahwa variabel financial knowledge dan locus of control secara parsial berpengaruh positif signifikan terhadap Financial Management Behavior di Kecamatan Demak Kabupaten DemakThis study aims to examine the effect of Financial Knowledge and Locus of Control on Financial Management Behavior in Demak District, Demak Regency. The population in this study were all family heads in Demak District, Demak Regency. In this study, sampling was done using the simple random sampling method. Data analysis using multiple regression. The results of this study found evidence that the variable Financial Knowledge and Locus Of Control variables partially have a significant positive effect on Financial Management Behavior in Demak District, Demak RegencyKata Kunci ; Behavioral Management Finance, Knowledge Finance, Locus of Control
STUDI TENTANG KEPUASAN PENGGUNA “BRT TRANS” DI SEMARANG Siti Aminah; Achmad Zaenuri
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

This study is to examine the effect of rates and facilities on consumer satisfaction who used TRANS BRT Semarang. The population in this passengers who used TRANS BRT in Semarang, its  sample is taken general passengers using convenience sampling and the respondents were taken from  who are passengers currently using BRT TRANS Semarang. Data analysis techniques used in this research is multiple regression analysis techniques. The results show that their rates and facilities significantly influence consumer satisfaction who used TRANS BRT Semarang.Keyword : rates, facilities, student’s satisfaction.
DISIPLIN KERJA DAN MOTIVASI KERJA UNTUK MENDUKUNG KINERJA PNS PADA KANTOR DINAS SOSIAL PROVINSI JAWA TENGAH Sugeng sugeng-sutrisno@untagsmg.ac.id
Serat Acitya Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat
Publisher : FEB UNTAG Semarang

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Abstract

The research is tested the influence of discipline and motivations independent variables to performances indipendent variable.  The research takes it sample about 167 of 323 people in social office of Central Java consist of sub administration division 24 people, sub social protection division 30 people, sub social development division 27 people, sub social rehabilitation division 33 people, sub social assurance assistance division 34 people, sub chief of human resource development 10 people and sub chief finance 9 people and interviewing 5 chief division and 2 chief  officers. The sample was drawn by Proportionate Stratified Random Sampling Method, even though collecting data used likert method, it’s mean perception scale is distribution responding and it is a basic of determining value’s scale, that is five (5) ordinary scale category. The analysis technique uses instrument test (validity test and reliability test) to test the quality  and  consistency of measurement tools, model test / classic assumption test (multikolinearity test, heterokedastisity test and normality test)  to fulfill the conditions that the equation of regression model can be accepted. Regression analysis and determination coefficient by SPSS version 11.5 is used to acknowledge the effect change of an independent variable and to notice contribution of independent variable to explain dependent variable. The result of validity test explains that (a) all variables are reliable (b) all indicators are valid  (c) it doesn’t occur of classic assumption and (d) combination of two variables discipline and motivation is influenced on officers performance in Social Office Central Java Province. There’s a relation between discipline  and motivation on officers performance Key Words :  Discipline, Motivation, Officers Performance

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