Serat Acitya
Not a member yet
236 research outputs found
Sort by
Pola Hubungan Pemerintahan Desa Dan Parlemen Desa Menuju Good Governance
Get PDFThe dynamics of the relationship patterns of village government and village parliaments formed following the political policies and the regulations drawn up by the government. Based on a good governance perspective, the strategic efforts in establishing patterns of relationship and renewal of the organization of village government. First, the village government (along with the village chief and BPD) must be sensitive and apply the principles of accountability, transparency and responsiveness in governance, policy, finance and public services. Second, strengthen the capacity (capacity building) village government in managing policy, finance, rural development and public services .. Third empower BPD capacity as an agent of interest articulation, policy makers and government control to the village. Fourth, strengthen the participation of villagers in the village consultation meetings through MUSRENGBANG container village. Fifth, establishing a partnership between the village government, BPD and . Sixth, Â Applying the "village build" and "Build a Village" which is integrated in the planning of Rural DevelopmentKeywords: Village Government, Parliament village, good governanc
PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA (Studi Pada Guru SD. Hj Isriati Baiturrahman I Semarang)
Get PDFSalah satu elemen yang bernilai penting dalam sistem manajemen perusahaan bagi para karyawan adalah kepemimpinan (leadership). Hasil dari beberapa penelitian menunjukkan bahwa kepemimpinan sangat diperlukan untuk meningkatkan daya saing perusahaan secara berkelanjutan. Dalam rangka mendayagunakan Sumber Daya Manusia khususnya kinerja guru SD. Hj Isriati Baiturrahman I Semarang tidak lepas dari tujuan organisasi. Tujuan penelitian ini  untuk menganalisis pengaruh kepemimpinan, budaya organisasi,  komitmen organisasi, dan kepuasan kerja terhadap kinerja di SD. Hj Isriati Baiturrahman I Semarang. Populasi dalam penelitian ini adalah seluruh guru SD Hj Isriati Baiturrahman I Semarang berjumlah 63 orang. Teknik sampel yang digunakan dalam penelitian ini menggunakan sampling jenuh (sensus) artinya teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel.  Hasil penelitian ini menunjukkan dukungan adanya pengaruh positif dan signifikan antara kepemimpinan, budaya, komitmen organisasi, dan kepuasan kerja terhadap kinerja karyawan.Kata Kunci : Kepemimpinan, budaya organisasi, komitmen organisasi, kepuasan kerja, kinerja karyawanABSTRACTOne element of significant value in the enterprise management system for employees is the leadership (leadership). The results of several studies suggest that leadership is needed to improve the competitiveness of enterprises in a sustainable manner. In order to utilize human resources, especially the performance of primary school teachers. Hj Isriati Baiturrahman I Semarang not be separated from the organization's goals. The purpose of this study to analyze the influence of leadership, organizational culture, organizational commitment, and job satisfaction on performance in elementary school. Hj Isriati Baiturrahman I Semarang. The population in this study are all elementary teachers Hj Isriati Baiturrahman I Semarang amounted to 63 people. Engineering samples used in this study using saturated sampling (census) means sampling technique when all members of the population used as a sample.The results of this study indicate support the existence of a positive and significant effect of leadership, culture, organizational commitment, and job satisfaction on employee performance.Keywords: Leadership, organizational culture, organizational commitment, job satisfaction, employee performanc
PENGARUH ARUS KAS OPERASI DAN LIKUIDITAS TERHADAP PROFITABILTAS (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI) Attin Munadhiroh
Get PDFThis study aims to determine the effect of operating cash flow as measured by the ratio of AKO and liquidity as measured by the current ratio to profitability as measured by return on equity in the property and real estate companies listed on the Stock Exchange. Data used in this research is secondary data, ie financial statements in 2013, while the samples used in this study was determined by clustered sampling method, so that the company obtained 32 samples.The analytical method used is descriptive analysis by describing the tables of Cash Flow Ratio (Operating Cash Flow), Liquidity (Current Ratio) and Profitability (Return on Equity) and inferential analysis using multiple regression analysis.The results of this study concluded: (1) Operating cash flow has a positive and significant impact on profitability with a significance level of 0.03 <0.05, (2) liquidity has a negative influence but not significant to profitability with a significance level of 0.766> 0.05.Keywords: Operating Cash Flow, Liquidity, Profitabilit
ANALISIS FAKTOR-FAKTOR PENENTU KEBERHASILAN (CRITICAL SUCCESS FACTORS) SISTEM INFORMASI AKUNTANSI BANK DI KOTA SEMARANG
Get PDFAbstraksi Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu keberhasilan (critical success factors) sistem informasi akuntansi bank di kota Semarang. Data yang digunakan adalah data primer dengan menggunakan kuesioner dari responden. Jumlah sampel yang digunakan ada 4 Bank, dengan responden sebanyak 100 orang karyawan dari perusahaan yang digunakan sebagai sampel. Berdasarkan pertimbangan waktu dan biaya maka penarikan sampel dilakukan secara quota sampling. Teknik quota sampling adalah teknik pengambilan sampel dengan menetapkan jumlah tertentu sebagai target yang harus dipenuhi dalam pengambilan sampel dari populasi. Alat analisis yang digunakan dalam penelitian ini adalah analisis faktor, dan analisis regresi. Untuk mengetahui hasil dari penelitian digunakan uji normalitas data, uji asumsi klasik dan analisis koefisien determinasi. Hasil penelitian ini menunjukkan bahwa kualitas akuntansi dan kualitas sistem (informasi) berpengaruh positif signifikan terhadap sistem informasi akuntansi yang digunakan oleh bank di kota Semarang. Faktor-faktor yang dominan dalam keberhasilan Sistem Informasi Akuntansi yang digunakan oleh Bank di Kota Semarang adalah Kepatuhan teknis dan peraturan eksternal serta kebutuhan pelaporan; Kontrol standar biaya ukuran kinerja akuntansi; Dukungan kompetitif penyediaan jasa keuangan untuk meningkatkan daya saing perusahaan; Konsep kualitas sistem atas kemampuan perangkat sistem dan prosedur sistem informasi; Keuntungan perusahaan merupakan pengaruh keberadaan dan pemakaian sistem informasi terhadap kualitas kerja; Kepercayaan terhadap sistem yang digunakan; Pendidikan dan pelatihan yang efektif bagi staf untuk mendapat informasi yang berkualitas; Hubungan karyawan yang efektif untuk menghasilkan pekerjaan yang berkualitas tinggi; Lingkungan kerja fisik yang menyenangkan; Pengendalian internal kontrol proses, sistem kontrol, kontrol akses manusia. Penelitian yang akan datang diharapkan dengan topik yang sama pada sektor usaha lainnya, seperti perusahaan manufaktur atau yang lainnya; sehingga akan diketahui kesamaan dan perbedaan faktor-faktor yang mendukung keberhasilan pemanfaatan sistem informasi akuntansi. Kata Kunci : Critical Success Factors, Kualitas Akuntansi, Kualitas Sistem, Sistem Informasi Akuntansi, Bank Abstract This study is to analyze the critical success factors of bank accounting information system in the city of Semarang. The data used are primary data using questionnaires from respondents. The samples were four Banks, with respondents as many as 100 employees of the company. The sampling carried out by quota sampling was based on consideration of the time and cost of. Quota sampling technique is a sampling technique to assign a certain number as a target to be met in the sampling of the population. The analytical tool used in this study is factor analysis, and regression analysis. To know the results of the research used data normality test, the classic assumption test and coefficient of determination. The results showed that the quality of accounting and quality system (information) significant positive effect on the accounting information systems used by the bank in Semarang. The dominant factors in the success of accounting information system used by the Bank in the city of Semarang is technical and external regulatory compliance and reporting requirements; Standard control cost accounting performance measures; Support competitive provision of financial services to enhance the competitiveness of enterprises; The concept of quality of the system on the device capability information systems and procedures; The company's profit is the effect of the existence and use of the information system on the quality of work; Confidence in the system is used; Effective education and training for the staff to get quality information; Employee relations effective to produce high-quality work; Physical working environment that is pleasant; Internal control process control, control systems, access control human. Expected future studies on the same topic in other business sectors, such as manufacturing companies or otherwise; so they will know the similarities and differences in the factors that support the successful use of the accounting information system. Keywords: Critical Success Factors, Accounting Quality, Quality System, Accounting Information Systems, Bank
DETERMINAN NILAI PERUSAHAAN
Get PDFTujuan penelitian ini adalah untuk mengetahui pengaruh keputusan investasi, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan dalam indeks LQ-45 yang tercatat di Bursa Efek Indonesia periode Februari 2010 –Januari 2015. Ukuran sampel penelitian ini sebanyak 15 perusahaan yang ditentukan dengan rumus Slovin dan teknik pengambilan sampel yang digunakan adalah proportionil random sampling.Tehnik analisis yang digunakan adalah regresi linier berganda Ordinary Least Square dengan α = 0,05.Hasil analisis ditemukan bahwa keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, keputusan pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan dividen berpengaruh negatif tidak signifikan terhadap nilai perusahaan dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, namun bukan merupakan variabel kontrol.Kata Kunci: keputusan investasi, keputusan pendanaan, kebijakan dividen, ukuran perusahaan dan nilai perusahaan. ABSTRACTThe aim of this study is to examine effect of investment decisions, financing decisions and dividend policy on firm value of companies in the LQ-45 index listed on the Indonesia Stock Exchange in the period Februari 2010 to January 2015. The sample is 15 companies with Slovin method and the sample are taken by proporsional random sampling. The analysis tehnique in study used multiple regression ordinary least square with α = 0,05. The results show that Investment decisions has significant positive effects on firm value, financing  decisions was significant positive effects on firm value, dividend policy has negative not significant effect to firm value, and firm size has significant negative  effect on firm value, but is not control variable.  Key   Words:    investment decisions, financing decisions, dividend policy, firm size and  firm value
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode Februari 2010-Januari 2015)
Get PDFThe aim of this study is to examine effect of investment decisions, financing decisions and dividend policy on firm value of companies in the LQ-45 index listed on the Indonesia Stock Exchange in the period Februari 2010 to January 2015.  The sample are taken by purposive sampling. The sample is 16 companies with sum observation  80. The analysis tehnique in study used multiple regression ordinary least square with α = 0,05. Based on results of data analysis show that Investment decisions significant positive affects on firm value, Financing  decisions  significant  negative affects on firm value and Dividend policy has negative not significant effect on firm value.  Keyword : firm value, investment decisions, financing decisions, dividend policy
IMPLEMENTASI KEBIJAKAN PEMERINTAH KOTA SEMARANG DALAM MENATA INDUSTRI-INDUSTRI DI KELURAHAN SIMONGAN KECAMATAN SEMARANG BARAT
Get PDFInvestor dalam mendirikan pabrik memerlukan lokasi kawasan industri yang tepat sehingga kelancaran operasional pabrik tersebut dapat terjamin. Pemilihan lokasi pabrik oleh investor didasarkan pada pertimbangan bahwa lokasi tersebut harus dapat mendukung usahanya. Investor menginginkan adanya kemudahan dalam proses mendirikan pabriknya termasuk hal perizinan. Disisi lain, pemerintah dalam penataan ruang harus sejalan dengan undang-undang yang berlaku dengan menimbang berbagai segi, tidak terbatas hanya pada sisi ekonomi semata. Bagaimana Implemetasi Kebijakan Pemerintah kota Semarang terhadap Peraturan Daerah Kota Semarang Nomor 14 tahun 2011 tentang Rencana Tata Ruang Wilayah Kota Semarang dalam menata industri-industri di Simongan? serta bagaimana respon masyarakat terhadap implementasi kebijakan pemerintah Kota Semarang dalam menata industri-industri di simongan tersebutr ? Penelitian ini dengan pendekatan yuridis normatif yaitu menekankan dari segi peraturan perundang-undangan serta norma-norma hukum yang relevan dengan permasalahan ini, yang bersumber pada data sekunder di lingkungaan daerah industri-industri di Simongan berdasar Peraturan Daerah Kota Semarang No. 14 tahun 2011 tentang RTRW Kota Semarang. Hasil penelitian menunjukkan bahwa tindakan pemerintah berupa implemetasi kebijakan tersebut semata-mata untuk menata suatu wilayah sesuai dengan kosep tata ruang untuk mewujudkan tata ruang yang kondusif, tetapi fakta di lapangan mendapatkan reaksi dan respon yang negatif dari kalangan investor dan masyarakat setempat bahkan nyaris menimbulkan konflik di antara banyak pihak, diantaranya industri Simongan. Harapannya Pemerintah kota Semarang ada suatu penyelesaian yang dapat menguntungkan berbagai pihak, baik dari sisi investasi, dari sisi ekonomi kemasyarakatan dan dari sisi peraturannya, sehingga diharapkan ada suatu solusi antara kedua belah pihak.Kata Kunci : Implementasi Kebijakan; Kawasan Industri ABSTRACTIn general, plant site selection by investors based on the consideration that the site should be able to support his efforts. Investors want the ease of the process of establishing the factory, they do not want to be bothered in terms of, among others, licensing. On the other hand, utilization of spatial planning is an effort in creating a space that is safe, comfortable, productive and sustainable in accordance with the applicable legislation. different in view of space as a container activity. How Semarang city government of policy implementation related to the Regional Regulation of Semarang number 14 of 2011 on Spatial Planning of Semarang involved in managing industries in Simongan? and How is the public response to the implementation of government policy in managing the city of Semarang industries in Simongan?This study will be used normative juridical approach. This normative approach stressed in terms of legislation and regulations as well as the legal norms relevant to thisissue, which is based on secondary data in the area lingkungaan industries in Simongan based Regional Regulation of Semarang number 14 of 2011 on Spatial Semarang City , Implementation of spatial planning in a region should be done in an effective, efficient, and coordinated by taking into account the law, political, economic, social, cultural, security, and the environment. Industrial locations in a region often cause problems. In fact, industrial relocation will be done by the government was sometimes cause conflict among many parties, including industry Simongan. Though the government action solely to organize an area in accordance with kosep spatial layout to create a conducive.Geographically, the industries that stand in the Simongan located along streamsKaligarang considered less ideal. Semarang city government hopes there is a settlement that can benefit all parties, both in terms of investment, in terms of the social economy and of the rules, so hopefully there is a solution between the two sides.Keywords: Policy implementation; Industry Location
PENGARUH PARTISIPASI ANGGARAN, TEKNOLOGI INFORMASI, DAN KUALITAS INFORMASI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Perusahaan Manufaktur Di Kabupaten Pati)
Get PDFThis study aims to analyze problems that occur in companies manufacturing in Pati regency about the effect of budget participation, information technology, and the quality of management information on managerial performance, in which the three variables are closely related to increase profits for the company. Data used by researchers primary data obtained from the questionnaire. The number of respondents used in this study were 190 respondents consisting of five managers (HR manager, Production, Operations, Finance, Marketing) in each company. The analytical tool used in this study using multiple regression.The results showed a positive and significant relationship between budget participation on managerial performance of 0.529. As for the second hypothesis, the test results showed a positive and significant relationship between information technology to managerial performance of 0.331. Hypotheses for the latter show a positive and significant relationship between the quality of management information on managerial performance amounted to 0,439.Keyword : Parcitipative budgeting, Information Technology, Quality Of Management Information, Managerial Performanc
PENGARUH INFLASI,TINGKAT SUKU BUNGA DAN NILAI TUKAR RUPIAH/US DOLLAR TERHADAP RETURN SAHAM PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFStocks of property are sector having high sensitivity to the chage of macro economic condition and having different stock return volatility. The aim of this research are to analyze the influence of economic macro indicator such as inflation, rate of interest and exchange rate of Rupiah / US Dollar.            This research used analyzing statistic method. Independent variables are inflation, rate of interest and exchange rate of Rupiah /US Dollar Dependent variables are stock return of property. Technique sample used sensus method with listed criteria in Indonesian Stock Exchange which have a complete financial statement. Sample of research are consist of 25 property companies. Data technique analysis used in this research is double linier regression anylysis. The result of this research indicates that by parsial analysis with alpha (a) 0,05 find that inflation does have a significant effect to stock return of property but rate of interest. does have a significant effect to stock return of property, and exchange rate of Rupiah / US Dollar does have a significant effect to stock return of property.Keywords : inflation, interest rate, exchange rate, stock retur
PENGARUH KOMITMEN ORGANISASI, MOTIVASI, KAPABILITAS DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI (Studi Empirik Pada Inspektorat Kabupaten Pemalang)
Get PDFPenelitian ini dilakukan di Inspektorat Kabupaten Pemalang, dimana alasan pemilihan Inspektorat Kabupaten Pemalang sebagai obyek penelitian karena adanya penurunan capaian kegiatan laporan hasil pemeriksaan. Hal ini tentunya menjadi masalah yang harus dicari solusinya dengan tujuan penelitian yaitu untuk menganalisis pengaruh komitmen organisasi, motivasi, kapabilitas dan kepuasan kerja terhadap kinerja pegawai. Populasi penelitian yaitu sebanyak 54 responden. Jumlah sampel dalam penelitian ini ditentukan dengan cara total sampling, yaitu teknik pengambilan sampel dengan mengambil semua populasi yaitu sebesar 54 responden. Metode analisis data yang digunakan analisis kuantitatif menggunakan statistik inferensial dengan regresi linier sebagai pengujian hipotesisnya. Â Hasil penelitian menemukan (1) secara parsial (individu) terdapat pengaruh yang positif dan signifikan antara komitmen organisasi terhadap kinerja pegawai; (2) secara parsial (individu) terdapat pengaruh yang positif dan signifikan antara motivasi terhadap kinerja pegawai; (3) secara parsial (individu) terdapat pengaruh yang positif dan signifikan antara kapabilitas terhadap kinerja pegawai; dan (4) secara parsial (individu) terdapat pengaruh yang positif dan signifikan antara kepuasan kerja terhadap kinerja pegawai. Kata kunci: komitmen organisasi, motivasi, kapabilitas, kepuasan kerja dan kinerja pegawai Abstract This research was conducted at Inspectorate Pemalang, where reason twisting Pemalang Inspectorate as an object of research because of the decline in performance of activities report the results of the examination. This is certainly an issue that should be addressed with the aim of this study was to analyze the influence of organizational commitment, motivation, capabilities and job satisfaction on employee performance. The study population as many as 54 respondents. The number of samples in this study is determined by the total sampling, the sampling technique by taking all the populations in the amount of 54 respondents. Methods of data analysis used quantitative analysis using inferential statistics with linear regression as hypothesis testing. The results found (1) there is a partial (people) positive and significant influence between organizational commitment to employee performance; (2) there is a partial (people) positive and significant effect of motivation on employee performance; (3) partially (people) there is a positive and significant influence on the performance capabilities of the employee; and (4) partially (people) there is a positive and significant effect between job satisfaction on employee performance. Keywords: organizational commitment, motivation, capabilities, job satisfaction and employee performanc