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PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty, Febrianty; Divianto, Divianto
International Journal of Social Science and Business Vol 1, No 3 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.26 KB) | DOI: 10.23887/ijssb.v1i3.11318

Abstract

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported. Keywords: Understanding, SME, financial statements, SAK ETAP
Pelatihan Dan Pendampingan Pembuatan Proposal Pengajuan Kredit Bank Bagi Para Pedagang Pasar Tradisonal Sukawinatan Palembang Bustan, Jusmawi; Divianto, Divianto; Setiawan, Heri
Comvice : Journal of community service Vol 1, No 1: Mei (2017) - Oktober (2017)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/comvice.v1i1.146

Abstract

Tujuan  dari  kegiatan  pengabdian  kepada  masyarakat  ini  adalah  untuk  memberikanpelatihandan pendampingan pembuatan proposal pengajuan kredit bank kepada para pedagang UMKM di Pasar Tradisonal Suwawinatan.    Permasalahan mitra yang diidentifikasi adalah banyak pedagang atau pelaku UMKM tersebut yang mengeluhkan mengenai ketidaktahuan atau ketidakpahaman mereka tentang proposal pengajuan kredit mikro ke bank. Mereka juga kurang tahu bagaimana pengembangan usaha dan manajemen permodalan yang  baik.  Hal  ini  dikarenakan latar  belakang pendidikan dan  kurangnya informasi yang mereka terima.  Prioritas  permasalahan yang akan dipecahkan solusinya adalah melalui metode pelatihan dan pendampingan pembuatan proposal pengajuan kredit bank. Disamping itu, memberikan penyuluhan mengenai pengembangan usaha dan manajemen permodalan. Kegiatan pelatihan dan pendampingan pembuatan proposal pengajuan kredit bank bagi para pedagang yang juga sekaligus pelaku atau pemilik UMKM Pasar Tradisional Sukawinatan dilaksanakan sesuai dengan apa yang diharapkan. Walaupun hasil tingkat pemahaman dan praktik dari 16 peserta aktif masih dalam skala 71%-80,99%, maka kegiatan pengabdian masyarakat ini dinyatakan “cukup baik” dan tersedia 4 proposal pengajuan kredit bank dari hasil kegiatan pendampingan.
Influencing Factors Of Business-Fraud Intention On Young Muslim Entrepreneurs In Palembang City Febrianty, Febrianty; Divianto, Divianto
IKONOMIKA Vol 4, No 1 (2019)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v4i1.3961

Abstract

ABSTRACT The purpose of this study was to determine the factors that affect the intention of business-fraud on young entrepreneurs in Palembang city. Researchers conducted research development on young-Muslim entrepreneurs as subjects and added the role stress variable and applied TPB Theory. The type of data used in the form of primary data through questionnaires. The analysis of this research used SEM-Analysis. The results of this study were: H1-predicted a positive correlation between attitudes and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H-2 and H-3 there was rejection because there were more influential variables. H4-predicted there was a positive correlation between the role-stress and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H5-predicted that attitudes toward behavior, subjective-norms, and perceived-behavioral controls have significant influence on the intention of young Muslim entrepreneurs to commit business-fraud.  Potential business young-Muslim entrepreneurs can fraud occur in the business, needs to be improved by effectiveness of internal controls. Keywords: Intention, Business-Fraud, young-Muslim, attitudes, role-stress, subjective-norms, perceived-behavioral controls, TPB
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN MEDICAL CHECK UP (MCU) PADA RUMAH SAKIT DR. AK. GANI PALEMBANG Elisa, Elisa; Divianto, Divianto; Hutagaol, Manuel
Orasi Bisnis : Jurnal Ilmiah Administrasi Niaga Vol 11, No 1 (2014): Orasi Bisnis
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This final report titled ?The impact of the service quality toward the patient satisfaction of medical check-up at RS. DR. AK. GANI Palembang?. The objective of this research is to know the level of patient satisfaction toward the service quality which is given and to know which service quality variable that most significantly influence the patient satisfaction.  In analyzing the problems, the writer used interview technique and quesionnaires by distributing questionnaires to every patients who conducted medical check-up with 60 questionnaires that is distributed.  In processing the data, the writer used SPSS version 20.0 program.  The results showed that the reliability variable and the responsiveness variable had strong influence toward the patient satisfaction and the strongest one was the reliability dimension with 43,4%.