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Good Corporate Governance (GCG) And Talent Analysis Management From Employee Perspective.
Get PDFHuman resources play an important role for driving the company. Companies that can mobilize their employees in maximizing their duties can reduce the negative impact of environmental factors, and will improve the company's financial performance. The purpose of this study is to analyze the role of applied GCG and Talent Management from an employee perspective, a case study of BPR Bakti in Sidoarjo. This study uses a qualitative descriptive approach, because it wants to solve problems related to employee performance at BPR Bakti, seen from the implementation of Good Corporate Governance and Talent Management. The stages of this research: (1) identify the role of GCG; (2) identify the role of Talent Management; (3) Identification of employee performance; and (4) analysis of the role of GCG and Talent Management in the context of developing effective employee performance. Based on the results of the study, it shows that the company has not implemented GCG related to employee performance, openly, and has not implemented Talent Management. The company also has not compiled employee personal development in the form of training and has not mapped the competencies of each employee, and there is no guidance, education and empowerment for employees as future leaders. The measurement of employee performance indicators is also not owned by the BPR, so there is no evaluation or assessment of employee performance. The factor that supports the performance of this BPR is the loyalty of the employees who work ther
Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Untuk Menunjang UMKM
Get PDFPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kualitas laporan keuangan,terhadap keberlanjutan UMKM. Penelitian ini menjelaskan pengaruh kompetensi sumber daya manusia, penerapan Standar Akuntansi Keuangan (SAK) terhadap Kualitas Laporan Keuangan melalui Teknologi Informasi. Penelitian ini memakai pendekatan kuantitatif untuk menguji hipotesis.
Yang menjadi populasi penelitian ini adalah pelaku UMKM yang ada di lereng Gunung Arjuna.
Tahapan metode penelitian ini (a) menyebarkan kuesioner; (b) melakukan tabulasi data; (c) melakukan validasi data; dan (d) melakukan analisa dan pengolahan data. Data diolah memakai Smart PLS 2.0.
Dari hasil nilai R Square untuk kualitas laporan keuangan sebesar 0,39. Adapun variabel teknologi informasi diperoleh angka sebesar 0,405. Hasil uji F menunjukkan bahwa model yang ada layak untuk dipergunakan dalam penelitian ini. Berdasarkan hasil pengujian hipotesis, diperoleh bahwa (1) kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan; (2) Penerapan SAK berpengaruh terhadap kualitas laporan keuangan; dan (3) teknologi informasi berpengaruh terhadap kualitas laporan keuangan. Adapun pengujian mediasi menunjukkan bahwa teknologi informasi tidak memediasi baik kompetensi sumber daya manusia maupun penerapan SAK terhadap kualitas laporan keuangan
PENINGKATAN KUALITAS PRODUKSI KAYU DOWEL SAPU DENGAN PENDEKATAN METODE SEVEN TOOLS DAN 5W + 1H
Get PDFMasyarakat pasti memerlukan alat kebersihan berupa sapu. Pegangan sapu umumnya menggunakan bahan dari kayu. Penggunaan material kayu berupa dowel mempunyai beberapa keunggulan yaitu ringan, tidak selip, ramah lingkungan dan murah. Untuk menghadapi persaingan global yang semakin ketat, CV. Yu Jaya Bersama perlu melakukan peningkatan kualitas terhadap produk kayu dowel sapu yang diproduksinya. Penurunan kualitas produksi terjadi karena banyaknya terjadi cacat produk. Metode Seven Tools diharapkan dapat mengetahui sebab dan akibat permasalahan yang terjadi dalam usaha pengendalian kualitas produksi kayu dowel sapu. Selanjutnya dengan metode 5W+1H dapat memberikan usulan perbaikan kualitas dengan memprioritaskan pada penyebab cacat yang paling dominan. Dari analisis Seven Tools diketahui bahwa faktor penyebab kegagalan pengolahan kayu dowel diameter 22 mm panjang 90 cm adalah dari kualitas bahan baku yang digunakan serta sumber daya manusia yang kurang terampil dan terlatih. Cacat produk yang paling dominan adalah cacat patah kayu yang mencapai 49,135% dari keseluruhan total jenis cacat. Usulan perbaikan dengan metode 5W+1H adalah dengan mengunakan material kayu kualitas mahoni prima (grade A), ketrampilan asah pisau dan setting roll terhadap bagian mekanik harus ditingkatkan. Selain itu perlu adanya training untuk karyawan saat awal pemilihan sortir bahan dan proses mesin dowel agar lebih terampil, teliti dan terlatih dalam mengerjakan pekerjaannya.
Kata kunci: peningkatan kualitas, seven tools, 5 w 1
Pengaruh Kualitas Audit, Kondisi Keuangan dan Ukuran Perusahaan Terhadap Opini Going Concern pada Perusahaan Sub-Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Peridoe 2019-2021
Get PDFGoing concern audit opinion is an opinion issued by auditors with the aim of evaluating whether there are sanctions regarding the company's ability to maintain the continuity or operation of the company. This study discusses the effect of audit quality, financial condition and company size on going concern audit opinion. The population in this study are property and real estate sub-sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Sampling in this study using purposive sampling method with 3 main criteria obtained as many as 48 companies for 3 periods, namely 144 samples of companies. This research uses classical assumption test, logistic regression analysis (stepwise method), fit model test and classification matrix test using SPSS version 25 program.
The results of this study state that audit quality has no significant effect on going concern audit opinion with a significance value of 0.843 where the audit quality variable proxied by the Big Four KAP shows a negative coefficient and has no significant effect on going concern audit opinion. Financial condition has a significant effect on going-concern audit opinion with a significance value of 0.003. This indicates that the financial condition predicted by using the Revised Altman Z-score bankruptcy model will tend to get a going-concern audit opinion and firm size has no significant effect on going-concern audit opinion with a value of significance of 0.114, this is because the size of the company does not guarantee the company can operate properly
Pengaruh Working Capital Turnover, Current Ratio dan Debt to Equity Ratio Terhadap Return on Capital Employed pada perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study aims to determine the effect of Working Capital Turnover, Current Ratio and Debt to Equity Ratio on Return On Capital Employed in food and beverage companies listed on the Indonesia Stock Exchange.
This research is a quantitive study using secindary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determination of the sample in this study using purposive sampling. The data analysis technique used in this study is the classical assumption test and multiple linear regression, with the independent variables Working Capital Turnover (X1), Current Ratio (X2), Debt to Equity Ratio (X3) and the dependent variable Return On Capital Employed (Y).
The results of this study indicate that there is a simultaneous influence of the Working Capital Turnover, Current Ratio and Debt to Equity Ratio variables on the Return On Capital Employed. The partial test has a negative and significant effect on the Working Capital Turnover variable on Return On Capital Employed, there is no significant effect on Current Ratio on Return On Capital Employed, and there is a positive and significant influence on the Debt to Equity Ratio variable on Return On Capital Employed
PELATIHAN ECOPRINT PADA MEDIA KAIN MENDORONG EKONOMI KREATIF DI LINGKUNGAN PAROKI SAKTAMEN MAHA KUDUS SURABAYA
No full textProgram pemberdayaan masyarakat di lingkungan Paroki Sakraman Maha Kudus berupa pelatihan ecoprint pada media kain untuk mendukung pemerintah dalam program ekonomi kreatif. Membuat produk yang mempunyai nilai tambah memerlukan inovasi dan kreativitas dengan memanfaatkan potensi yang ada di lingkungan sekitar. Ecoprint merupakan sustainable fashion yang mendukung penciptaan produk-produk unggulan ramah lingkungan di Indonesia. Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah untuk meningkatkan taraf ekonomi sebagai akibat dari pandemi melalui pengembangan ekonomi kreatif dengan pembekalan pelatihan ecoprint di media kain untuk warga di lingkungan Paroki Sakramen Maha Kudus Pagesangan Surabaya. Kontribusi PKM ini adalah pelatihan pembuatan produk ecoprint yang memanfaatkan potensi alam di lingkungan Paroki Sakramen Maha Kudus. Objek PKM ini adalah ibu-ibu komunitas WKRI di lingkungan paroki SAMAKU Surabaya sehingga mereka dapat meningkatkan taraf hidup masyarakat melalui pengembangan ekonomi kreatif. Metode pelatihan pembuatan ecoprint menggunakan bahan pewarna alam dan pelatihan pemasaran agar ecoprint yang dihasilkan dapat dipasarkan ke masyarakat luas. Kegiatan ini dapat meningkatkan pengetahuan dan ketrampilan kelompok ibu-ibu/ wanita di Paroki SAMAKU tentang nilai ekonomi berupa kain ecoprint yang dapat dijual dan bernilai seni tinggi. Luaran PKM ini adalah peningkatan pengetahuan dan ketrampilan dalam membuat produk ecoprint di media kain menuju ekonomi kreatif bagi warga paroki SAMAKU dan dapat menggunakan marketplace untuk memasarkan produknya sehingga akan meningkatkan kesejahteraan warga Paroki SAMAKU. Selain itu dengan komunitas ecoprint SAMAKU di lingkungan Paroki menjadi wadah pembelajaran dan bisnis bagi ibu-ibu WKRI yang mempunyai kesadaran tinggi terhadap lingkungan alam sekitarnya
Pengaruh Program Layanan Samsat, Razia Lapangan, Insentif Pajak, dan Pemutihan Pajak Kendaraan Bermotor Terhadap tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua di Surabaya Timur
Get PDFMelinda Hadiyanto, 2022. The Influence of the SAMSAT Service Program, Field Raids, Tax Incentives, and Motor Vehicle Tax Offsets on the Compliance Level of Two-Wheel Vehicle Taxpayers in East Surabaya. This study aims to determine the effect of SAMSAT Services, Field Raids, Tax Incentives, and Partial Bleaching of Motor Vehicle Taxes on the Compliance of Two-Wheeled Motorized Vehicle Taxpayers in East Surabaya.
This type of research uses a quantitative approach. The sample used in this study were taxpayers who had been in SAMSAT East Surabaya and had 100 respondents with the Lemeshow formula from the Accidental Sampling method. The sampling method in this study used a Likert scale and data collection was carried out by distributing questionnaires. The data analysis technique in this study consisted of an instrument test containing a validity test and a reliability test; classic assumption test which contains normality test, multicollinearity test and, heteroscedasticity test; multiple linear regression test; also a hypothesis test containing the coefficient of determination test and t test, where the calculations are carried out using the SPSS for Windows Release 25 program.
The results of data analysis show that the SAMSAT Service and Motor Vehicle Tax Whitening partially affect the Compliance of Motor Vehicle Taxpayers, while Field Raids and Motor Vehicle Tax Incentives partially have no effect on the Compliance of Two-Wheeled Motorized Vehicle Taxpayers in East Surabaya
Pengaruh Kepercayaan, Kualitas Website dan Online Consumer Review Terhadap Terhadap keputusan Pembelian Mahasiswa pada Marketplace Shoppee di Surabaya Timur
Get PDFThis study aims to determine the effect of trust, website quality and online consumer reviews on student purchasing decisions at the Shopee Marketplace in East Surabaya. In this study, the population was East Surabaya students (UKDC, NAROTAMA AND UNITOMO students). The technique used in sampling in this study is non-probability sampling with a purposive sampling approach with a total sample of 75 respondents.
Based on data processing using SPSS version 22, the results of the validity test in this study resulted in rcount rtable (0,2272)with a level of 0.05 and all statement items in this study were declared valid. The results of the reliability test showed that the variables in this reliable study showed a Cronbach Alpha value of 0.60. The normality test showed that the regression model in this study met the normal assumptions and the data showed a normal distribution pattern. The Multicollinearity test in this study resulted in a tolerance value > 0.10 and a VIF value t table 1.99394 with a significance level of 0.000 ≤ 0.05. Online Consumer Review (X3) has a significant effect on Student Purchase Decisions at the Shopee Marketplace in East Surabaya (Y) with a t-count value of 2.614 > t table 1.99394, a significance of 0.011 ≤ 0.05
KUALITAS DAN KINERJA AUDITOR TERUJI DI TENGAH PANDEMI COVID 19, APAKAH MASIH BISA BERTAHAN?
Get PDFDi era pandemi covid 19 semua profesi akuntan semakin teruji terutama profesi akuntan
publik sendiri. Banyak peraturan pemerintah diterapkan termasuk peraturan social distancing.
Prosedur audit yang semula diterapkan secara luring sekarang diterapkan secara daring (online).
Banyak prosedur audit yang dilakukan secara jarak jauh, namun apakah itu membuat kualitas dan
kinerja auditor yang semula baik menjadi tidak sebaik biasanya. Tujuan penelitian ini untuk melihat
perbedaan kualitas dan kinerja auditor sebelum dan sesuadah pandemi. Metode penelitian yang
digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kualitas dan kinerja
auditor di tengah pandemi memang memiliki prosedur audit yang berbeda sebelum pandemi
misalnya dengan prosedur audit jarak jauh, namun semuanya tetap memiliki kualitas dan kinerja
yang tetap sama. Audit secara daring atau jarak jauh dapat digunakan menjadi alternatif oleh
semua auditor untuk tetap menjalankan prosedur audit yang diperlukan dan peraturan pemerintah
walaupun di tengah pandemic covid 19
Pengaruh Harga, Kualitas Produk, Dan Citra Merek Terhadap Keputusan Pembelian Produk Breadtalk
Get PDFThis study is a quantitative study that aims to determine the effect of price, product quality, and brand image on purchasing decisions for BreadTalk products at the Galaxy Mall Surabaya BreadTalk Outlet. The sampling method is purposive sampling using questionnaires distributed to 75 respondents who are consumers of BreadTalk products who are 17 years old and over and have bought BreadTalk products. The results of the validity test show that all statement items are declared valid with a calculated r value > r table 0.2272. The results of the reliability test showed that all variables were declared reliable with the value of Croanbach's alpha > 0.6. The normality test showed that the data were normally distributed with a significance value of Asymp. Sig (2-tailed) of 0.200 is greater than 0.05. The
multicollinearity test shows that this regression model does not experience multicollinearity because the tolerance value is > 0.10 and the VIF value is < 10. The heteroscedasticity test shows that this regression model does not experience
symptoms of heteroscedasticity because the plot does not form a regular pattern. Multiple linear regression test produces the formula Y = 4.642 + 0.122 X1 + 0.507 X2 + 0.580 X3. The coefficient of determination shows that the independent variable provides a moderate contribution of 0.401 or 40.1% to the purchasing decision variable. The t-test in this study resulted in the price variable (X1) on
purchasing decisions (Y) resulting in a t-count value of 0.606 0.050 meaning that the price had no effect on purchasing decisions, the product quality variable (X2) on purchasing decisions (Y) produce a t-count value of 3.480 > t-table 1.99394 with a significant level of 0.001 <0.050 meaning that product quality has a significant effect on purchasing
decisions, the brand image variable (X3) on purchasing decisions (Y) produces a tvalue of 3.204 > t table 1.99394 with a significant level of 0.002 < 0.050 meaning
that brand image has a significant effect on purchasing decisions