1,721,011 research outputs found
PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN BERBASIS IT PADA IKATAN GURU RAUDHATUL ATHFAL SEMARANG UTARA
Full text linkRaudhatul Athfal merupakan (RA) merupakan lembaga pendidikan formal yang berada di bawah naungan Kementerian Agama yang menyelenggarakan pendidikan anak usia dini. Banyak lembaga pendidikan anak udia dini yang telah tumbuh berkembang tetapi masihi belum banyak yang menerapkan sistem informasi akuntansi dalam mengelola keuangan lembaganya. Tujuan dari kegiatan pengabdian kepada masyarakat ini untuk memberikan pengetahuan dan bekal kepada para guru serta staf administrasi yang tergabung dalam Ikatan Guru Raudhatul Athfal (IGRA) wilayah Semarang Utara mengenai pentingnya penerapan sistem informasi akuntansi pada lembaga pendidikan anak usia dini dalam mengelola keuagannya serta penyajian laporan keuangan yang berbasis pada teknologi informasi. Program kegiatan masyarakat ini dilakukan selama kurun waktu 3 bulan. Kegiatan pengabdian kepada masyarakat ini menggunakan metode pelatihan yang dilakukan di laboratorium komputer. Hasil kegiatan ini menunjukkan bahwa peserta sangat antusias dalam proses kegiatan dan melalui kegiatan ini peserta mampu mengelola keuangannya yang akuntabel berbasis teknologi informasi. Kegiatan ini juga memberikan dukungan yang penuh kepada sekolah Raudhatul Athfal dalam mewujudkan transparansi keuangan guna mewujudkan akuntabilitas publik.
Kata kunci: pengelolaan keuangan, sistem informasi, laporan keuangan, akuntabilita
Operating Expenses Operating Income Impact on Financial Performance Conventional Banks in Indonesia
No full textThis study aims to empirically prove the moderating role of Loan to Deposit Ratio (LDR) on the effect of Capital Adequacy Ratio (CAR) and Operating Cost of Operating Income (BOPO) on financial performance and proxied by Return on Assets (ROA). All banks in Indonesia are the population of this study. The sample is only of conventional banks that meet the specified criteria. WarpPLS version 7.0 was used as the data analysis tool. The results of this study show that only BOPO has an impact on ROA. CAR does not affect ROA, and LDR has no moderating effect on the relationship. This study implies that conventional banks in Indonesia should pay attention to BOPO because it influences ROA, which can affect the investment decisions of potential investors and investors
Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung
Full text linkTax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethical perspective
PENTINGNYA STRATEGI KEWIRAUSAHAAN UNTUK MENINGKATKAN PENDAPATAN ANGGOTA FORUM UPPKS KOTA SEMARANG
No full textData forum Kelompok Usaha Peningkatan Pendapatan Keluarga Sejahtera (UPPKS) tahun 2019 menunjukkan bahwa terdapat 285 kelompok UPPKS di Kota Semarang. Namun, belum semua UMKM anggota forum UPPKS ini berkembang. Dari hasil wawancara dengan Ibu Sri Supatmi, S.H. selaku sekretaris forum UPPKS, diketahui bahwa masalah yang ada pada anggota forum UPPKS adalah masih kurangnya motivasi dan minimnya strategi pemilik UMKM anggota forum UPPKS. Pengelolaan UMKM masih dikelola dengan cara yang sederhana tanpa strategi kewirausahaan yang tepat sehingga UMKM anggota forum UPPKS masih banyak yang belum berkembang. Untuk itu penting dilaksanakannya pelatihan untuk anggota forum UPPKS dalam rangka meningkatkan motivasi dan menciptakan strategi bisnis bagi UMKM anggota forum UPPKS dengan tujuan agar bisnis UMKM dapat berkelanjutan sehingga dapat membantu meningkatkan perekonomian Indonesia. Solusi yang ditawarkan dengan mengadakan tiga kegiatan yang pertama adalah melaksanakan kegiatan sosialisasi program kemitraan masyarakat kepada anggota forum UPPKS. Agenda kegiatan berikutnya adalah melaksanakan pelatihan tentang motivasi berwirausaha dan membuat strategi bisnis. Sebagai agenda penutup yang dilaksanakan adalah mengikuti expo atau pameran dengan tujuan untuk melatih anggota forum UPPKS berwirausaha serta memasarkan produknya. Dengan adanya kegiatan pengabdian masyarakat sangat bermanfaat bagi anggota forum UPPKS. Anggota forum UPPKS mendapatkan suntikan motivasi, memperoleh gambaran menyusun strategi bisnis, mendapatkan fasilitas expo sehingga dapat menambah pengahsilan anggota forum UPPKS.
Kata kunci: motivasi, strategi bisnis, kewirausahaan
PERANAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA PERGURUAN TINGGI
Full text linkFinding emperical evidence dealt with good university governance to higher education performance is the main purpose of the current research. Survey is method used in the research. Sample used in the research is higher education lecturers in Semarang. Sampling technique used is accidental sampling. Multiple linier regression with SPSS program is used to analyse data. Findings of the research are analised and described so that they can give information related to research variable. Research findings proved that transparancy, responsibility and fairness signifcantly affected to higher education performance. Therefore, for accountability and independency variables, the relation was not significant. The research findings gave empirical evidence that good university governance had effect on higher education performance. Therefore, higher education institutions should apply good university governance to improve their performance
Aspek-Aspek Pertimbangan dalam Berkarir Sebagai Akuntan Publik
Full text linkThis study aims to prove empirically the effect of financial rewards, labor market
considerations, professional training, work environment, professional recognition, and
social value on career interests as public accountants. The population of this study
isungraduate accounting students of 2014 amounts of 743 students and is obtained samples
of 260 students. The obtained are data categorized as primary data getting by distributing
questionnaires and secondary data. The test results prove that the professional training,
work environment, professional recognition, and social value have significant effects on
career interests as public accountants, unlike the variables of financial presentation and
labor market considerations, the test results prove that those variables have no effect on
career interest as public accountant
RASIO KEUANGAN DAN PREDIKSI FINANCIAL DISTRESS
Full text linkThe purpose of this research is to understand the effect of financial ratios in predicting the possibility of financial distress on companies listed on Sri Kehati index in a row of 2009-2016. This study uses the financial ratios proxied by return on assets, return on capital, net profit margin, P / E ratio, and asset turnover as independent variables. Meanwhile, the financial distress proxied by Z-score is a dependent variable. The population of this study is all companies listed on the index of Sri Kehati in 2009-2016 and listed on the Indonesia Stock Exchange. The sample of this study took nine companies with purposive sampling method and the study period is for eight years in a row (2009-2016). Logistic regression method used in this research. The results show that ROA, ROE and PER have a significant effect on financial distress. Meanwhile, NPM and ATO have no significant effect on financial distress.Keywords: Financial Ratio;Financial Distres
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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