Serat Acitya
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ANALISIS PERBANDINGAN HARGA DAN KUANTITAS PENJUALAN BUAH IMPOR DAN LOKAL DI KOTA SEMARANG
Full text linkThe 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 Fruit
PENGELOLAAN BANTUAN OPERASIONAL PENDIDIKAN (BOP) PADA KELOMPOK BERMAIN CERIA KOTA SEMARANG
Full text linkPenelitian 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
REWARD DAN PUNISHMENT SEBAGAI PEMICU KINERJA KARYAWAN PADA PT. DUNIA SETIA SANDANG ASLI IV UNGARAN
Full text linkAbstrakTujuan 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, organizatio
PENGALAMAN USAHA DARI PEMBELAJARAN ESKALASI KOMITMEN
Full text linkThis 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, SME
DISIPLIN KERJA DAN MOTIVASI KERJA UNTUK MENDUKUNG KINERJA PNS PADA KANTOR DINAS SOSIAL PROVINSI JAWA TENGAH
Full text linkThe 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 Performanc
KINERJA PEGAWAI DILIHAT DARI KEMAMPUAN KERJA, DISIPLIN KERJA DAN TEAM WORK PADA PEGAWAI DINAS KESEHATAN KABUPATEN PEMALANG
Full text linkThis 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 performanc
PENGARUH BUDAYA ORGANISASI DAN ETIKA KERJA TERHADAP KINERJA PEGAWAI MELALUI KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh Budaya (X1), Etika Kerja X2), Komitmen (Y1) terhadap Kinerja (Z), secara langsung maupun secara tidak langsung. Hasil pengujian persamaan regresi I yaituY1 = 0,352 X1 + 0,658 X2 diketahui bahwa secara parsial Budaya (X1) dan Etika kerja (X2) mempunyai pengaruh yang bermakna terhadap komitmen Karyawan (Z1). Hasil pengujian persamaan regresi II yaitu Z = 0,096 X1 + 0,049 X2 + 0,651 Y diketahui bahwa secara parsial Budaya organisasi (X1) dan Etika Kerja (X2) tidak mempunyai pengaruh yang signifikan terhadap kinerja Karyawan. Variabel Komitmen (Z1) mempunyai pengaruh yang signifikan terhadap kinerja Karyawan. Berdasarkan uji mediasi terbukti pengaruh langsung Budaya (X1) terhadap Kinerja (Y) adalah 0,096 lebih kecil dibanding pengaruh tidak langsung variabel Budaya (X1) terhadap Kinerja (Z1) sebesar 0,229 melalui variabel Komitmen (Y1), maka variabel Komitmen berfungsi sebagai variabel intervening. Berdasarkan uji mediasi terbukti pengaruh langsung Etika (X2) terhadap Kinerja (Z1) adalah 0,049 lebih kecil dibanding pengaruh tidak langsung variabel Etika (X2) terhadap Kinerja (Z1) sebesar 0,428 melalui variabel Komitmen (Y1), maka variabel Komitmen berfungsi sebagai variabel intervening. Kata Kunci: Budaya organisasi, Etika Kerja, Komitmen dan Kinerja Karyawan ABSTRACT This study aims to determine the effect of Culture (X1), Work Ethics X2), Commitment (Y1) to Performance (Z), directly or indirectly. The results of testing the regression equation I are Y1 = 0.352 X1 + 0.658 X2. It is known that partially Culture (X1) and Work Ethics (X2) have a significant influence on Employee commitment (Z1). The results of testing the regression equation II are Z = 0.096 X1 + 0.049 X2 + 0.651 Y It is known that partially organizational culture (X1) and Work Ethics (X2) do not have a significant effect on employee performance. Commitment variable (Z1) has a significant influence on employee performance. Based on the mediation test it is proven that the direct effect of Culture (X1) on Performance (Y) is 0.096 smaller than the indirect effect of Culture variable (X1) on Performance (Z1) of 0.229 through The commitment variable functions as an intervening variable. Based on the mediation test proved the direct effect of Ethics (X2) on Performance (Z1) is 0.049 smaller than the indirect effect of the Ethics variable (X2) on Performance (Z1) of 0.428 through the Commitment variable (Y1), then the Commitment variable functions as an intervening variable. Keywords: Organizational Culture, Work Ethics, Employee Commitment and Performanc
GAYA KEPEMIMPINAN GENERASI KEDUA DI PERUSAHAAN KELUARGA PT. POLIDAYAGUNA PERKASA
Full text linkKeberlanjutan usaha merupakan suatu hal mutlak, terlebih lagi bagi suatu family business. Penelitian ini bertujuan untuk menganalisis kepemimpinan generasi kedua dalam pengelolaan family business dan menganalisis peran pemimpin dalam pengelolaan kinerja karyawan di PT. Polidayaguna Perkasa, Ungaran. Ketidak siapan pemimpin generasi kedua dalam masa peralihan kepemimpinan serta faktor dari lingkungan keluarga memiliki andil besar atas keberhasilan serta upaya dari suksesor sendiri dalam mempimpin perusahaan. Selain suksesor sebagai narasumber utama, dalam penelitian ini juga mewawancarai dan mengambil survei dari karyawan-karyawan perusahaan untuk menggali informasi serta mengetahui upaya pemimpin perusahaan atau suksesor dalam mengelola kinerja karyawannya. Penelitian ini merupakan penelitian kualitatif, menunjukan adanya peningkatan kinerja karyawan pada masa kepemimpinan generasi kedua , yang mana memiliki kemauan untuk merangkul karyawan-karyawan kearah perbaikan kualitas bersama serta pendekatan individual.Kata Kunci : family business, pemimpin generasi kedua, kinerja karyawan AbstractBusiness sustainnability is an absolute matter, including for a family business. This research aims to analyze second generation leadership in family business management and analyze the role of leaders in managing employee performance at PT. Polidayaguna Perkasa, Ungaran.The unpreparedness of the second generation leaders in the transition period of leadership as well as factors from the family environment have a big contribution to the success and the efforts of the successors themselves in leading the company. In addition to successor as the main resource person, in this study also interviewed and took surveys from company employees to explore information and find out the efforts of company leaders or successors in managing the performance of their employees.This research is the qualitative research, shows an increase in employee performance during the second generation of leadership, which has the willingness to embrace employees towards shared quality improvement and individual approaches.Keywords: family business, second generation leader, employee performanc
PENINGKATAN KINERJA PEGAWAI MELALUI PELATIHAN, KOMPENSASI DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA PETUGAS AKUNTANSI PEMERINTAH KABUPATEN BATANG)
Full text linkAbstraksiPetugas Akuntansi merupakan bagian yang penting dalam penyusunan dan penyajian Laporan Keuangan Pemerintah Daerah sebagai pertanggungjawaban atas kinerja Pemerintah Daerah yang dilakukan selama satu tahun anggaran. Oleh karena itu perlu adanya perhatian yang khusus terhadap petugas akuntansi Pemerintah Daerah sehingga dapat menyajikan laporan keuangan yang benar dan sesuai dengan standar akuntansi pemerintah (Peratuaran Pemerintah No.71 Tahun 2010). Petugas akuntansi Pemerintah Kabupaten Batang belum dapat menyusun Laporan Keuangan Pemerintah Daerah yang sesuai standart, hal ini terbukti dari Laporan Hasil Pemeriksaan BPK-RI atas LKPD Kabupaten Batang dari tahun 2011-2015 yang masih mendapatkan opini wajar dengan pengecualian. Dari hal yang disebutkan diatas adanya indikasi kurangnya pelatihan dan kompensasi yang diterima Petugas Akuntansi SKPD yang masih belum memadai menjadi permasalahan yang diangkat oleh peneliti untuk mengetahui dampaknya terhadap kinerja dengan kepuasan kerja sebagai interveningnya. Tujuan dari penelitian ini untuk mengetahui pengaruh pelatihan, kompensasi terhadap kepuasan kerja serta untuk mengetahui pengaruh pelatihan, kompensasi dan kepuasan kerja terhadap kinerja petugas akuntansi pada Pemerintah Daerah Kabupaten Batang, dengan teknik pengumpulan data melalui kuesioner. Metode Analisis yang digunakan adalah regresi linier berganda melalui path analysis. Hasil penelitian ini menunjukkan ada pengaruh positif signifikan antara variabel pelatihan terhadap kepuasan kerja dan kinerja, variabel kompensasi tidak berpengaruh terhadap kinerja akan tetap berpengaruh positif signifikan terhadap kepuasan kerja.Kata Kunci : pelatihan, kompensasi, kepuasan kerja, kinerjaAbstractionThe Accounting Officer is an important part in the preparation and presentation of Local Government Financial Reports as accountability for the performance of the Regional Government carried out during a fiscal year. Therefore it is necessary to pay special attention to the Regional Government accounting officers so that they can present financial reports that are correct and in accordance with government accounting standards (Government Regulation No.71 of 2010). The Batang Regency Government accounting officer has not been able to compile the Local Government Financial Report according to standards, this is evident from the BPK-RI Examination Report on Batang Regency LKPD from 2011-2015 which still received fair opinion with the exception. From the things mentioned above there is an indication of the lack of training and compensation received by SKPD Accounting Officers who are still inadequate to be a problem raised by researchers to determine the impact on performance and job satisfaction as intervening. The purpose of this study was to determine the effect of training, compensation for job satisfaction and to determine the effect of training, compensation and job satisfaction on the performance of accounting officers in the Regional Government of Batang Regency, with the technique of collecting data through questionnaires. The analysis method used is multiple linear regression through path analysis. The results of this study indicate that there is a significant positive effect between training variables on job satisfaction and performance, the compensation variable does not affect performance will still have a significant positive effect on job satisfaction.Keywords: training, compensation, job satisfaction, performanc
PENGARUH KUALITAS PRODUK TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Rifa Kuliner Kendal)
Full text link The purpose of this reseach to determine the effect of product quality on consumer satisfaction, the effect of customer satisfaction on consumer loyalty and the effect of product quality on consumer loyalty and the effect of product quality on consumer loyalty with consumer satisfaction as an intervening variable. The population in this research were all consumers who bought products from Rifa Culinary in Kendal from November 2017 to January 2018. The sample used was 90 people using non random sampling. The sampling technique uses quota sampling, purposive sampling and accidental sampling. Data analysis techniques using multiple regression analysis with intervening ( Path analysis ). The results of the research show that there is an influence of product quality on customer satisfaction, there is an influence of consumer satisfaction on consumer loyalty and there is an influence of product quality on loyalty with customer satisfaction as an intervening variable.Key words : Product Quality, Consumer Satisfaction, Consumer Loyalt