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Tinjauan Konseptual: Criteria Supplier-Selection, Integrasi Internal dan Eksternal Supply Chain terhadap Kinerja Perusahaan Pituringsih, Endar
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Performance measurement reflects the company capability to prepare for the customer desired standard while it considers lower production and maintenance costs, higher product quality, reduced stock in process, deprived material processing cost, and shorter delivery deadline. Meanwhile, Supply Chain Management (SCM) has important meaning to empower consumer in maximizing customer value. Supply Chain Management (SCM) requires: internal integration (intra-organization) and external integration (inter-organization). Primary key of Supply Chain Management (SCM) will be having supplier as partner in the company strategy and satisfying the always changing market demand. Therefore, a selection among company strategy options in the global competition really produces a model of dominant integration, coordination, and cooperation in controlling global market, precisely through supply chain as important element to contribute to company performance improvement.
Pengaruh Budaya Organisasi, Komitmen Organisasi, Penerapan GCG, dan Sistem Pengendalian Intern Terhadap Kinerja Manajerial Pituringsih, Endar; Herwanti, Rr Titiek; Busaini, Busaini
Assets Vol 6, No 1 (2016): Fakultas Ekonomi dan Bisnis Islam
Publisher : Assets

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Abstract

Tujuan penelitian ini adalah: untuk menguji pengaruh variabel budaya organisasi, komitmen organisasi, penerapan good corporate governance, dan sistem pengendalian intern terhadap kinerja manajerial koperasi Lombok Timur. Populasi dalam penelitian ini adalah seluruh Koperasi yang terdaftar pada Dinas Koperasi Kabupaten Lombok Timur sampai tahun 2014, yang berjumlah 480 responden. Berdasarkan teknik slovin, maka diperoleh jumlah sampel dengan tingkat kesalahan sebesar 10% sebanyak 67 koperasi. Teknik analisis statistik inferensial yang digunakan adalah teknik analisis regresi berganda, baik dengan uji F maupun uji t. Hasil penelitian ini menunjukkan : budaya organisasi berpengaruh terhadap kinerja manajerial koperasi Lombok Timur, komitmen organisasi berpengaruh terhadap kinerja manajerial koperasi Lombok Timur, penerapan good corporate governance berpengaruh terhadap kinerja manajerial koperasi Lombok Timur, dan sistem pengendalian intern tidak berpengaruh terhadap kinerja manajerial koperasi Lombok Timur.
Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, dan Profesionalisme Sumber Daya Manusia terhadap Kinerja Manajerial Bhakti, Denny Cendra; Pituringsih, Endar; Widiastuty, Erna
Assets Vol 5, No 1 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Assets

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Abstract

The aim of this study is to analyze empirical evidence the influence of budget participation, budget goal clarity and professionalism of human resources of the managerial performance of government of West Nusa Tenggara. Population in this study is Structural Echelons II, III and IV in Government agencies scope West Nusa Tenggara province, as much as 1,075 people.  Samples in this study as many as 89 people from 23 governmen agencies and using Slovin method. Before the test the first hypothesis tested the validity and reliability of the instrument , the classical assumption test and multiple linear regression analysis. The result show that simultaneous participation variable budgeting, budget goal clarity and professionalism of human resources affect the managerial performance at government agencies Provincial Government of NTB. Only, budget goal clarity and professionalism of human resources a significant positive affect, while the budgeting participation negatively impact significantly.
Pengaruh Pertumbuhan Ekonomi, PAD dan Dana Perimbangan Terhadap Indeks Pembangunan Manusia Melalui Belanja Modal Siswadi, Siswadi; Pituringsih, Endar; M. Irwan, M. Irwan
Assets Vol 5, No 2 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Assets

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi yang diproksikan dengan Produk Domestik Regional Bruto (PDRB), Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Indeks Pembangunan Manusia (IPM) melalui Belanja Modal. Pengujian dilakukan pada 9 (sembilan) Kabupaten/Kota se-Provinsi Nusa Tenggara Barat (NTB) yang telah menghasilkan Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2005-2013. Analisis data pada penelitian dilakukan dengan menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa Belanja Modal memiliki efek mediasi penuh pada pengaruh Dana Bagi Hasil (DBH) terhadap Indeks Pembangunan Manusia (IPM) dan efek mediasi sebagian pada pengaruh Pendapatan Asli Daerah (PAD) terhadap Indeks Pembangunan Manusia (IPM). Efek mediasi Belanja Modal pada pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) tidak dapat ditentukan. Penelitian ini diharapkan dapat menjadi masukan kepada pemerintah daerah selaku pengambil kebijakan di daerah untuk lebih memperhatikan pengalokasian sumber-sumber pendapatan ke dalam belanja daerah, terutama  belanja modal, yang menunjang kesejahteraan dan pembangunan manusia.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL Najati, Ida; Pituringsih, Endar; Animah, Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14, No 1 (2016)
Publisher : Universitas Jember

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Abstract

Abstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.
Implementasi Prinsip Community Owned Government Melalui Pemberdayaan Masyarakat Dalam Mengentaskan Kemiskinan Indriani, Sri; Pituringsih, Endar
Assets Vol 6, No 2 (2016): ASSETS
Publisher : Assets

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Abstract

Community Owned Government (pemerintah milik rakyat) merupakan salah satu prinsip Reinventing Government (mewirausahakan birokrasi), dimana bentuk implementasinya adalah pemberdayaan masyarakat dalam upaya mengentaskan kemiskinan. Provinsi Nusa Tenggara Barat  berdasarkan data statistik tahun 2016 termasuk dalam urutan ke 8 dengan persentase kemiskinan 16,54%. Program peningkatan kesejahteraan keluarga melalui pemberdayaan masyarakat berbasis pengembangan penghidupan  berkelanjutan (PKKPM-P2B) adalah upaya pemerintah dalam memberdayakan masyarakat dalam mengentaskan kemiskinan. Penelitian ini bertujuan untuk mengevaluasi perkembangan, manfaat yang dirasakan masyarakat, kendala atau hambatan dalam pelaksanaan program ini. Penulis menggunakan pendekatan kualitatif diskriptif. Penelitian ini berlangsung di Desa Suralaga Kecamatan Suralaga Kabupaten Lombok Timur. Hasil penelitian menunjukkan bahwa: 1) pemberdayaan masyarakat melalui Program PKKPM-P2B telah berhasil  meningkatkan pendapatan masyarakat melalui jiwa wirausaha yang ditanamkan kepada masyarakat 2) Pelatihan ketrampilan yang telah diberikan kepada masyarakat menjadikan masyarakat lebih berdaya, kreatif, berinovasi dan lebih mandiri dalam menghasilkan karya dan produk terutama dalam meningkatkan pendapatan masyarakat itu sendiri dan bisa lebih bersaing sehat dengan lingkungan eksternalnya. 3) Sarana dan prasarana pendukung dan bantuan modal usaha dari program PKKPM-P2B ini sangat membantu masyarakat di segala bidang, baik itu bidang industri, pertanian, peternakan dalam upaya pemberdayaan masyarakat di pedesaan. 4) dalam pelaksanaan program tersebut mengalami kendala yaitu dalam pemanfaatan sarana dan prasarana masih belum optimal serta kurangnya pengawasan dan pendampingan lebih lanjut dari pihak pemerintah kecamatan dan pemerintah desa.
DETERMINAN AKUNTABILITAS KINERJA SEKOLAH MENENGAH NEGERI SE-PULAU LOMBOK Humaidi, Humaidi; Pituringsih, Endar; Irwan, Muh
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1, No 4 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i4.84

Abstract

This study aims to test and to find empirical evidence about the effect of clarity goal budgeting, budgeting participation, reporting and accounting control system to the accountability performance of the public high schools throughout the Lombok Island. The method used is associative research. The total population are 262 public high schools. To determine the number of population samples used the formula Slovin with standard error of 10% in order to obtain a sample size of 72. Respondents were recruited in this study are development school teams and school stakeholders. The analytical tool used in the study were multiple linear regression, the unit of analysis in this study are state secondary school (junior high school, senior high school, and vocational school) throughout the Lombokisland. The results of this study showed that the goal clarity budgeting, budgeting participation, reporting and accounting control and simultaneous partial effect on performance accountability of state secondary schools throughout the Lombok Island. This study may provide information to stakeholders (government and public) to evaluate and to do the monitoring function process of accountability and transparency of state budgets secondary schools throughout the Lombok Island
PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA Ara, Samuel Christian; Herwanti, Titiek; Pituringsih, Endar
JAFFA Vol 4, No 1 (2016): April
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1878

Abstract

This research is aimed at examining and analyzing the effect of the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA Sadad, -; Pituringsih, Endar; Irwan, M
JAFFA Vol 4, No 1 (2016): April
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1880

Abstract

This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire formDistribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAA MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016 Adi Gunawan, I Made; Pituringsih, Endar; Widiastuty, Erna
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.186 KB) | DOI: 10.24843/EJA.2019.v26.i03.p27

Abstract

Tujuan penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi nilai perusahaan manufaktur di Bursa Efek Indonesia (BEI). Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2016 sebanyak 146 perusahaan. Pengambilan sampel dengan teknik purvosive sampling dengan beberapa kriteria sehingga didapatkan sampel sebanyak 15 perusahaan dalam periode 3 tahun. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Berdasarkan hasil analisis data statistik baik secara uji simultan (Uji Statistik F) maupun uji parsial (Uji Statistik t), ditemukan hasil penelitian bahwa  kebijakan dividen, likuiditas, profitabilitas, struktur modal, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan serta mempunyai arah yang positif. Kata kunci : Kebijakan dividen, likuiditas, profitabilitas, struktur modal, ukuran perusahaan, nilai perusahaan