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PENINGKATAN AKUNTABILITAS, TRANSPARANSI DAN MANAJEMEN MELALUI MODEL AUDIT DANA RUMAH SAKIT UNTUK PENGUATAN PENGELOLAAN KEUANGAN RUMAH SAKIT Sulistyani, Lilis; ., Mulyadi; Madyo Susanto, Eko
AKTUAL Vol. 1, No. 2 Edisi Februari 2014
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study were 1 ) to analyze the strengths and weaknesses of the internal control system ( SPI ) , 2 ) identify the risks that arise over the weakness of SPI and 3 ) designing a model program for the audit of the financial management of the funds of Local Government Hospital in Surakarta . Research subjects in this study is the head of accounting / finance , treasurer of the local government hospital financial managers and team members of local government hospital in Surakarta . This research is a qualitative descriptive study will describe the Hospital fund management area and explore the issues contained in the administration of the program and designing a model of internal audit for the financial management of the funds of Local Government Hospital. The results of the analysis of strengths and weaknesses SPI viewed from two aspects: transparency and accountability can be drawn a conclusion that most hospitals already transparent over the financial management of the Hospital Fund , however, there are still 26 % of respondents are less transparent and the transparency of the new partial answer 16%. The accountability aspect of the management of the Hospital Fund is not maximized . This is evidenced by the results of the questionnaire is only 51%, who answered yes when answering questions grains towards accountability. Based on the research findings of the audit program models created can be carried out in accordance with No. Permendagri . 61 th , 2007 and regulations Public Service Board ( BLUD ) in the Ministry of the Interior . Keywords : Accountability , Transparency , Internal Control System , Model Audit Fund
NPL, LDR AND CAR ON ROA GO BUSINESS CONVENTION COMPANY CONTAINED IN BEI PERIOD 2014-2016 Prastiwi, Monica Astri; Sulistyani, Lilis; Octaviani, Andri
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The objective to be achieved in this research is to provide empirical evidence of the significance of the effect of Non Performing Loan, Loan To Deposit Ratio and Capital Adequancy Ratio to Return On Asset of conventional go public banking company in Indonesia Stock Exchange period 2014-2016.Population in this research is Conventional Banking Company in BEI period 2014-2016. Sampling method using purposive sampling method. Samples that meet the criteria are 20 banking companies. The data used in this research is secondary data. Data analysis techniques using classical assumption test and hypothesis testing consist of multiple linear analysis, t test and coefficient of determination. The result of hypothesis testing shows that Non Performing Loan has negative but not significant effect to Return On Asset, Loan To Deposit Ratio and Capital Adequancy Ratio have positive but not significant effect to Return On Asset on conventional banking company go public in BEI period 2014-2016. Coefficient Determination of the three independent variables on Return On Asset showed results of 0.6%, which means 99.4% influenced by other variables not described in this study.Keywords: Profitability, Non Performing Loans, Loan To Deposit Ratio, Capital Adequacy Ratio 
INOVASI ORGANISASI SEBAGAI PEMEDIASI PARTIAL ANTARA PEMBELAJARAN ORGANISASI DENGAN KINERJA ORGANISASI (STUDI EMPIRIS PADA KANTOR AKUNTANPUBLIK DI PULAU JAWA) Sulistyani, Lilis; Lathifah, Ifah
RESEARCH FAIR UNISRI Vol 4, No 1 (2020): RESEARCH FAIR UNISRI
Publisher : RESEARCH FAIR UNISRI

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Abstract

Peneltian ini bertujuan untuk menguji secara empiris pengaruh pembelajaran organisasi terhadap kinerja organisasi dengan variabel inovasi organisasi sebagai variabel mediasi pada Kantor Akuntan Publik (KAP) di pulau Jawa. Penelitian ini menggunakan teknik survei kuesioner untuk pengumpulan data. Teknik sampling yang digunakan adalah random sampling. Data yang dapat dikumpulkan sebanyak 93 responden dan pengujian dilakukan dengan menggunakan Partial Least Square Structural Equation Model (PLS ? SEM) berupa program WarpPLS 3.0.Hasil pengujian membuktikan bahwa komitmen untuk belajar (KUB) berpengaruh positif namun tidak signifikan terhadap kinerja organisasi (KIN); berbagi visi (BV) berpengaruh positif namun tidak signifikan terhadap kinerja organisasi (KIN); keterbukaan pikiran (KP) berpengaruh positif signifikan terhadap kinerja organisasi. Komitmen untuk belajar (KUB) berpengaruh positif tidak signifikan terhadap inovasi organisasi (IO); berbagi visi (BV) berpengaruh positif signifikan terhadap inovasi organisasi (IO); keterbukaan pikiran (KP) berpengaruh positif signifikan terhadap inovasi organisasi (IO) dan inovasi organisasi (IO) berpengaruh positif signifikan terhadap kinerja organisasi (KIN). Inovasi organisasi (IO) terbukti sebagai pemediasi parsial (kategori 20% sampai 80%) pengaruh antara keterbukaan pikiran (KP) dengan kinerja organisasi (KIN) dengan nilai VAF= 0,324.Kata Kunci: Komitmen Untuk Belajar, Berbagi Visi, Keterbukaan Pikiran, Inovasi Organisasi, Kinerja Organisasi dan Kantor Akuntan Publik.
PENINGKATAN AKUNTABILITAS, TRANSPARANSI DAN MANAJEMEN MELALUI MODEL AUDIT DANA RUMAH SAKIT UNTUK PENGUATAN PENGELOLAAN KEUANGAN RUMAH SAKIT Sulistyani, Lilis; ., Mulyadi; Madyo Sutanto, Eko
AKTUAL Vol 1, No 2 (2014): Pebruari
Publisher : STIE AUB Surakarta

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Abstract

Research subjects in this study is the head of accounting / finance , treasurer of the local government hospital financial managers and team members of local government hospital in Surakarta . This research is a qualitative descriptive study will describe the Hospital fund management area and explore the issues contained in the administration of the program and designing a model of internal audit for the financial management of the funds of Local Government Hospital. The results of the analysis of strengths and weaknesses SPI viewed from two aspects: transparency and accountability can be drawn a conclusion that most hospitals already transparent over the financial management of the Hospital Fund , however, there are still 26 % of respondents are less transparent and the transparency of the new partial answer 16%. The accountability aspect of the management of the Hospital Fund is not maximized . This is evidenced by the results of the questionnaire is only 51%, who answered yes when answering questions grains towards accountability. Based on the research findings of the audit program models created can be carried out in accordance with No. Permendagri . 61 th , 2007 and regulations Public Service Board ( BLUD ) in the Ministry of the Interior . Keywords : Accountability , Transparency , Internal Control System , Model Audit Fund
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Sulistyani, Lilis; Safawi, Fajar Umi
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

Factors That Affect The Audit Delay In Lq 45 Companies In The Exchange Indonesia Effects .The purpose of this study is to test and prove the significance of the factors that influence audit delay in LQ 45 companieslisted on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study were 45 LQ 45 companies listed on the Indonesia Stock Exchange. The period used in this study was 3 (three)years, namely in 2015 - 2017. The sampling technique was purposive sampling and obtained data samples of 33 companies. Data analysis techniques include classic assumption test, multiple linear regression test, t test, F test and R^2 test. The results showed that the profitability variable (ROA) had a significant positive effect on audit delay in LQ 45 companies. Solvability variables (DER) and audit opinions had a significant negative effect on audit delay in LQ 45 companies. Firm size (TA) and contingency variables had negative effect significant to audit delay in LQ 45 companies. The results of simultaneous F test provitability (ROA), solvency (DER),company size (TA), contingency and audit opinion have a significant positive effect on audit delay. The ability of profitability variable (ROA), solvency (DER), company size (TA), contingency and audit opinion in explainingthe audit delay is 71.9% as indicated by the adjusted R square amount of 0.719 while the remaining 28.1% is explained by other variables beyond this research model.
A MODEL OF MIXED STRATEGIC ORIENTATIONS BASED ON ENVIRONMENT IN ACHIEVING A TOUGH PERFORMANCE OF MSMES Darmanto, Darmanto; Wardaya, Sri; Sulistyani, Lilis; Rahayu, Basuki Sri
Ijtim?'iyya: Journal of Muslim Society Research Vol 5 No 1 (2020)
Publisher : Postgraduate Program, State Institute on Islamic Studies Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.235 KB) | DOI: 10.24090/ijtimaiyya.v5i1.3086

Abstract

This study aims to design a model in achieving superior performance of MSMEs. The mixed strategic orientations of demography, economy and cultural values are used to design this model. The mixed strategic orientations consist of customer, competitor and innovation orientations. Demographic variables consist of age, experience and education. Economic variables consist of government, price, income and growth. Cultural value variables consist of Javanese, Chinese and Padang cultural values. Customer orientation variables have an antecedent variable that consist of entrepreneurship, reward and learning. The change orientation variable moderates the customer and competitor orientations to the innovation orientation. Variable of competitive advantage mediates customer and competitor orientations on MSMEs? performance. The population of this study consists of food MSMEs in Central Java. The 750 samples are chosen with convenient sampling technique. Data analysis mrthod used the Cross-tab Analysis and Structural Equation Model (SEM). The result of this research is a model explaining that demography, economy and cultural values influence antecedent variables of customer orientation, dimension of strategic orientations and organizational performance. The antecedent variables affect customer orientation; the dimension of strategic orientations affects performance; Variable of change of capacity unmoderates customer and competitor orientations on innovation orientation. Variable of competitive advantage unmediates customer, innovation and competitor orientations on performance. An abstract should accompany each manuscript; it should be completely self-consistent (i.e., with no figure, table, equation or reference citations), not exceeding 250 words and written as a single paragraph.
PERAN KUALITAS PELAYANAN, HARGA DAN PRODUK TERHADAP KEPUASAN DAN LOYALITAS NASABAH PADA BCA INSURANCE SOLO Srihastanti, Yunita Ulvi; Sulistyani, Lilis
EXCELLENT Vol 7, No 1 (2020): July
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v7i1.631

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menguji peran kualitas pelayanan, harga dan produk terhadap kepuasan dan loyalitas nasabah pada BCA Insurance Solo.Populasi dalam penelitian ini nasabah BCA Insurance Solo. Jumlah sampel yang digunakan sebanyak 100 responden dengan teknik purposive sampling. Teknik analisis yang digunakan adalah uji validitas dan uji reliabilitas, uji linieritas, analisis regresi, analisis jalur, Uji parsial t, Uji F, Uji koefisien determinasi dan analisis korelasi.Hasil penelitian menunjukkan bahwa: kualitas pelayanan, harga dan produk berpengaruh positif dan signifikan terhadap kepuasan nasabah. Kualitas pelayanan, harga, produk dan kepuasan berpengaruh positif dan signifikan terhadap loyalitas nasabah. Hasil analisis jalur menunjukkan bahwa: Pengaruh langsung kualitas pelayanan terhadap loyalitas nasabah lebih efektif melalui jalur langsung. Pengaruh langsung harga terhadap loyalitas nasabah lebih efektif melalui jalur langsung pada variabel harga. Pengaruh langsung produk terhadap loyalitas nasabah lebih efektif melalui jalur langsung pada variabel produk. Hasil analisis jalur membuktikan bahwa variabel kepuasan bukan merupakan variabel mediasi. Hasil uji R2 total sebesar 0,913 dapat diartikan loyalitas nasabah BCA Insurance Solo dijelaskan oleh variabel kualitas pelayanan, harga, produk dan kepuasan nasabah sebesar 91,3%. Kata Kunci      :     Kualitas Pelayanan, Harga, Produk, Kepuasan, Loyalitas Nasabah, BCA Insurance Solo
PERAN KUALITAS PELAYANAN, HARGA DAN PRODUK TERHADAP KEPUASAN DAN LOYALITAS NASABAH PADA BCA INSURANCE SOLO Srihastanti, Yunita Ulvi; Sulistyani, Lilis
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Publisher : STIE AUB Surakarta

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Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menguji peran kualitas pelayanan, harga dan produk terhadap kepuasan dan loyalitas nasabah pada BCA Insurance Solo.Populasi dalam penelitian ini nasabah BCA Insurance Solo. Jumlah sampel yang digunakan sebanyak 100 responden dengan teknik purposive sampling. Teknik analisis yang digunakan adalah uji validitas dan uji reliabilitas, uji linieritas, analisis regresi, analisis jalur, Uji parsial t, Uji F, Uji koefisien determinasi dan analisis korelasi.Hasil penelitian menunjukkan bahwa: kualitas pelayanan, harga dan produk berpengaruh positif dan signifikan terhadap kepuasan nasabah. Kualitas pelayanan, harga, produk dan kepuasan berpengaruh positif dan signifikan terhadap loyalitas nasabah. Hasil analisis jalur menunjukkan bahwa: Pengaruh langsung kualitas pelayanan terhadap loyalitas nasabah lebih efektif melalui jalur langsung. Pengaruh langsung harga terhadap loyalitas nasabah lebih efektif melalui jalur langsung pada variabel harga. Pengaruh langsung produk terhadap loyalitas nasabah lebih efektif melalui jalur langsung pada variabel produk. Hasil analisis jalur membuktikan bahwa variabel kepuasan bukan merupakan variabel mediasi. Hasil uji R2 total sebesar 0,913 dapat diartikan loyalitas nasabah BCA Insurance Solo dijelaskan oleh variabel kualitas pelayanan, harga, produk dan kepuasan nasabah sebesar 91,3%. Kata Kunci      :     Kualitas Pelayanan, Harga, Produk, Kepuasan, Loyalitas Nasabah, BCA Insurance Solo
Implementasi Manajemen Strategis dalam Pengelolaan Aset Negara: Studi Empiris pada Kantor Kementerian Agama Kabupaten Wonogiri Kholistiani, Nur; Sulistyani, Lilis
KELOLA Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This research is a kuantitatif research, that purpose was to determine empirically the implementation of asset management at the office of The Ministry Religious Affairs of Wonogiri Regency using the influence of leadership, organizational commitment,    and strategic management as intervening variables. This study is a survey method based research. The used primary data was done by taking as 50 (fivety) employees at The Ministry Religious Affairs of Wonogiri Regency. Data in this research wald be obtained directly from the results of questionnaires. The analitycal tool used instrument test, linearity test, path analysis and regression with t test, F test and R2 test. This study result point that leadership had positive and significant influence on strategic management, organizational commitment had positive and significant impact on strategic management,  leadership had positive and significant impact on asset management,  organizational commitment had a positive and significant impact on asset management, strategic management has a significant positive effect on asset management.   The simultaneous result of the test (F test) can be concluded as leadership variables, organizational commitment, strategic management have a positive and significant impact on asset management. The result of determination test shows that R Square  total is 0,92, which means asset management variable is explained by leadership, organizational commitment, and strategic management of 92% and the rest of 8% is explained as other variable outside the research model.  The results of path analysis shows that the indirect effect of leadership on asset management through strategic management is greater than the direct influence of leadership on asset management, the direct impact of organizational commitment to asset management is greater than the indirect influence of organizational commitment through strategic management. The indirect path of leadership through strategic management is the most dominant variable of its influence on asset management is the path chosen as the most effective path in asset management.Keywords: leadership, organizational commitment, strategic management, asset   management.
PENGARUH STRUKTUR MODAL TERHADAP RETURN ON EQUITY PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Monica, Monica; Sulistyani, Lilis; Nurdyastuti, Tri
AKTUAL Vol 3, No 2 (2018): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan yang hendak dicapai dari penelitian ini adalah untuk memberikan bukti empiris bahwa variabel DER (Debt to Equity Ratio), DAR (Debt to Asset Ratio), EAR (Equity to Asset Ratio) berpengaruh signifikan terhadap ROE (Return On Equity) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan adalah 3 tahun yaitu periode 2014-2016.                     Populasi dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan Purposive Sampling, sehingga sampel yang memenuhi kriteria ada 13 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis linier bergandadanujihipotesis. Hasil Uji Hipotesis membuktikan bahwa DER (Debt to Equity Ratio) berpengaruh positif dan signifikan terhadap ROE (Return On Equity), variabel DAR (Debt to Asset Ratio) berpengaruh negatif tetapi tidak signifikan terhadap ROE (Return On Equity), variabel EAR (Equity to Asset Ratio) berpengaruh positif dan signifikan terhadap ROE (Return On Equity). Hasil Uji R2menunjukan bahwa variabel DER, DAR, EAR mampu menjelaskan sebesar 38,1 % terhadap ROE (Return On Equity), sedangkan 61,9% dijelaskan variabel-variabel lain diluar model penelitian ini.Kata kunci  : DER (Debt to Equity Ratio), DAR (Debt to Asset Ratio), EAR (Equity to Asset Ratio, ROE (Return On Equity)