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Implementasi Excel For Accounting Sebagai Sistem Pembukuan Dalam Meningkatkan Efektifitas Keuangan Pada Arus Pendapatan Di Okalo Barbershop
Full text linkOkalo Barbershop still uses manual financial recording methods with handwritten notes, which causes various problems such as potential recording errors, inefficiency, risk of data loss, and internal conflicts between owners and employees. To overcome these problems, a digital-based accounting information system was designed that is integrated with the Google Workspace platform. This system utilizes Google Forms as the data input medium, Google Drive as the document storage location, and Google Sheets as the financial data processing tool. Features such as autofill, filters, and automatic formulas like IF, SUMIF, and SUM are used to support the creation of accurate and efficient reports. The financial reports generated cover the period of July 2025, including account codes, general journals, income statements, and balance sheets, in accordance with SAK EMKM standards. The implementation of this system facilitates real-time data tracking, minimizes human error, and enhances data integrity. Additionally, this system serves as a strategic tool to support the digitalization of SMEs and improve financial management quality at Okalo Barbershop
Pengaruh Risiko dan Efisiensi Operasional Terhadap Profitabilitas Dengan Moderasi Komposisi Komisaris Wanita Pada Bank Pembangunan Daerah
Full text linkThis study aims to analyze the effect of risk and operational efficiency on the profitability of Regional Development Banks (RDBs) in Indonesia, with the composition of women commissioners as a moderating variable. The research uses annual financial reports of 23 conventional RDBs registered with the Financial Services Authority (OJK) during the 2018–2023 period, resulting in 138 observations. The analytical method employed is multiple linear regression, applied to both models with and without the moderating variable. The results reveal that credit risk (NPL) has a negative and significant effect on profitability in the model without moderation, but becomes insignificant when moderated by the composition of women commissioners. Liquidity (LDR) shows a positive and significant effect on profitability in both models. Operational efficiency (BOPO) also has a positive and significant effect on profitability, regardless of moderation. Furthermore, the composition of women commissioners has a positive and significant effect on profitability, although its interaction with credit risk (WWC*NPL) does not show a significant effect. Overall, the findings highlight that managing risk, liquidity, and operational efficiency is crucial in improving the profitability of RDBs. In addition, the presence of women on the board of commissioners contributes positively to bank financial performance, although its moderating role in the relationship between credit risk and profitability remains limited.
Keywords: Credit Risk, Liquidity, Operational Efficiency, Women Commissioners, Profitability, Regional Development Bank
Pengaruh Kualitas Layanan Kesehatan, Persepsi Nilai Dan Persepsi Harga Terhadap Kepuasan Pasien Dan Loyalitas Pasien Di Puskesmas Benowo Surabaya
Full text link: This study aims to analyze the influence of health service quality, perceived value, and perceived price on patient loyalty and satisfaction at the Benowo Community Health Center in Surabaya. The method used is a quantitative approach with explanatory research. Data were collected through a closed-ended questionnaire administered to 397 respondents and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results of the study indicate that healthcare service quality, Perceived Value, and Perceived Price have a positive and significant influence on patient satisfaction and loyalty. These findings emphasize the importance of professional service, appropriate pricing, and perceived value in building loyalty toward public health services. This study suggests improving service quality based on empathy, price transparency, and leveraging digital technology as strategies to strengthen patient satisfaction and loyalty.
Keyword: Healthcare quality, perceived value, perceived price, patient satisfaction, patient loyalty
Pengaruh Kebermaknaan Kerja dan Motivasi Kerja terhadap Kinerja Pegawai dengan Komitmen Organisasi sebagai Variabel Mediasi untuk Pelayanan Masyarakat di Puskesmas.
Full text linkThis study aims to analyze the effect of meaningful work and work motivation on employee performance with organizational commitment as an mediation variable for community service in health centers (Puskesmas) in Central Surabaya. This research employed a quantitative approach with a survey method using questionnaires distributed to 195 respondents. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS).
The results indicate that meaningful work has a positive and significant effect on both organizational commitment and employee performance. Work motivation also significantly affects organizational commitment and employee performance. However, organizational commitment does not significantly influence employee performance. In addition, the mediating effect of organizational commitment on the relationship between meaningful work and work motivation with employee performance was found to be insignificant. The R-square value shows that exogenous variables explain 66.1% of the variation in employee performance (moderate category) and 78% of the variation in organizational commitment (strong category).
The findings highlight the importance of strengthening meaningful work and motivation factors to improve employee performance in Puskesmas. Programs aimed at enhancing motivation, creating meaningful work environments, and developing supportive leadership strategies are essential for advancing human resource development in the health sector.
Keywords: meaningful work, work motivation, organizational commitment, employee performance, health centers
Analisis Financial Distress PT Bata Menggunakan Metode Altman Z-Score, Zmijewski, Springate Dan Grover Periode 2020-2024
Full text linkThis study aims to analyze the financial distress condition of PT Bata Tbk during the 2020–2024 period using four bankruptcy prediction models: Altman Z-Score, Zmijewski, Springate, and Grover. The research employs a descriptive quantitative method, utilizing secondary data from PT Bata’s annual financial statements obtained from the Indonesia Stock Exchange and the company’s official website, as well as primary data through employee interviews. The results indicate differences among the four methods. The Altman Z-Score shows fluctuations from the grey area to bankruptcy, the Zmijewski model is relatively more optimistic with most years categorized as non-bankrupt except in 2023, while the Springate and Grover models consistently classify PT Bata as bankrupt throughout the study period. Employee interviews confirm that declining sales, less adaptive marketing strategies, operational inefficiency, shifting consumer behavior toward online shopping, and the impact of the pandemic are the main factors of financial distress. Overall, the findings confirm that PT Bata is in financial distress and faces a high risk of bankruptcy if significant corrective measures are not taken.
Keywords: Financial Distress, Altman Z-Score, Zmijewski, Springate, Grover, PT Bat
Persepsi Tingkat Kepuasan Nasabah Dalam Penggunaan Aplikasi Jconnect Mobile Di Bank Jatim Kantor Cabang Pembantu Kalibutuh Surabaya
No full textThe development of information technology has encouraged banks to transform towards digital services, one of which is through mobile banking applications. This study aims to analyze customer perceptions and satisfaction levels regarding the use of the JConnect Mobile application at Bank Jatim's Kalibutuh Surabaya Branch Office. The study was conducted using a qualitative descriptive method, using questionnaires and direct observation of JConnect Mobile users. The analysis results show that the majority of respondents were satisfied with the ease of access, transaction speed, security, and completeness of the features offered by the application. The main factors influencing customer satisfaction include system performance, service quality, innovation, and transaction security. However, several customers provided suggestions for feature development such as the addition of real-time notifications and optimization of QRIS services. The findings of this study are expected to provide input for Bank Jatim in improving the quality of digital services to suit customer needs and expectations, as well as strengthening competitiveness in the digital banking era
Evaluasi Sistem Pengendalian Internal atas Pembelian Persediaan pada Cv Lancar Untung Bersama Berdasarkan Committee Of Sponsoring Organization Of The Treadway Commission (COSO)
Full text linkThis study aims to evaluate the internal control system for inventory purchases based on the COSO
approach at CV Lancar Untung Bersama. This study focuses on the inventory purchase control system
because there are still frequent discrepancies in inventory between the system and physical counts
during each stocktake. This is due to the ineffectiveness of the internal control system for inventory
purchases. The research method used is a qualitative descriptive method, collecting data through
interviews, observation, and documentation. The results indicate that the internal control system for
inventory purchases at CV Lancar Untung Bersama is still lacking in its internal control
implementation, namely the lack of a written organizational structure and standard operating
procedures (SOPs). Therefore, the company needs to address this by implementing a sound internal
control system in accordance with the COSO approach. A sound and correct internal control system
for inventory purchases will facilitate the company's control over inventory purchases.
Keywords: Internal Control System, Purchasing, Inventor
Pengaruh Keputusan Investasi, Struktur Modal, Likuiditas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Perusahaan Sektor Kesehatan)
Full text linkThis study aims to determine the effect of investment decision, capital structure, likuidity and dividend policy on firm value with profitability as mediation. The method used in this study is descriptive with a multiple regression and a sample of 61 observations on health companies in BEI 2017-20022. The method used in sampling is non probability sampling using the purposive sampling method. The results of the study profitability has a positive affects on the firm value. Capital structure has a negative affect on firm value. Investment decision, likuidity and dividend policy has no affect on firm value. From the mediation role test, profitability have significant affect as a complete mediation between investment decision and likuidity on firm value. Meanwhile capital structure has partial mediation affect by profitability to firm value. The implication of the research results is that companies should to increase profitability and be careful to use their liability, because these variable could affect the firm value and the investor should consider to buy stock of the companies that have high profitability
Optimalisasi Kinerja Perusahaan Melalui Perancangan Standar Operasional Prosedur (SOP) Pada CV Piranti
Full text linkThis research aims to design Standard Operating Procedures (SOP) to improve employee performance at CV Piranti. The study is motivated by the absence of written SOPs that clearly define workflows and task distribution, resulting in frequent operational errors, particularly in sorting, packaging, and the adaptation process of new employees. A qualitative approach was applied through interviews, observations, and documentation to obtain a comprehensive overview of the ongoing work processes. The findings reveal that CV Piranti’s operations still heavily rely on verbal instructions from the owner and senior employees, leading to procedural inconsistencies and recurring errors. The proposed SOP design covers procedures for order receipt, purchasing, sorting, quality inspection, repackaging, and delivery, developed based on the company’s actual needs and in reference to Law No. 11 of 2020 on Job Creation. The implementation of this SOP is expected to establish a more structured, efficient, and consistent workflow, thereby enhancing productivity, service quality, and the company’s competitiveness
Pengaruh Independensi Dan Integritas Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi
Full text linkAudit quality is an auditor's action in carrying out an audit based on established auditing standards and reporting the results of the audit based on the sufficiency of the available evidence to interested parties. Audit quality has a significant influence on auditor quality. This study aims to analyze the effect of independence and integrity on audit quality, with auditor ethics as a moderating variable. The sample in this study consisted of public accountants in Surabaya. This study uses a quantitative approach, utilizing primary data collected from public accountants in Surabaya through questionnaires. The data were analyzed using the Partial Least
Squares-Structural Equation Modeling (PLS-SEM) technique with the help of
SmartPLS 4.0 software. The results of the study indicate that independence has no effect on audit quality, while integrity has a positive effect on audit quality. Then the results of the moderation test show that auditor ethics cannot moderate the relationship between independence and audit quality, while auditor ethics can moderate the relationship between integrity and audit quality