Browsing by Author "Arwaty, Dini"

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    ANALISIS KEEFEKTIFAN PEMBAYARAN PENJUALAN SECARA ONLINE PAYMENT POINT BERBASIS PENGOLAHAN DATA ELEKTRONIK (Studi Kasus di Perusahaan Airplane System)
    (Jurnal Bisnis, Manajemen & Ekonomi, Edisi Khusus No.1, Fakultas Bisnis & Manajemen Universitas Widyatama, 2009-09) Arwaty, Dini; Hadiansyah
    Penelitian ini bertujuan untuk mengetahui apakah pembayaran penjualan secara online payment point berbasis pengolahan data elektronik telah dilaksanakan dengan efektif.Penelitian ini dilaksanakan pada Airplane Systm.Metode penelitian yang digunakan adalah metode deskriptif analitis dengan pendekatan studi kasus. Teknik pengumpulan data dilakukan dengan cara pengamatan langsung terhadap sumber data yang akan dianalisis dengan cara melakukan observasi, dan wawancara. Dari data yang diperoleh, kemudian dilakukan pengujian hipotesis dan dianalis dengan cara membandingkan antara hasil observasi dengan indikator variabel. Dengan observasi tersebut terlihat bahwa Airplane Systm telah melaksanakan unsur-unsur dari pengolahan data elektronik, melaksanakan fungsi-fungsi dalam proses online, dan telah tercapainya manfaat proses online. Berdasarkan hasil pengujian antara pelaksanaan dengan perencanaan tersebut, maka dapat disimpulkan bahwa pembayaran penjualan secara online payment point berbasis pengolahan data elektronik telah efektif.
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    ANALYSIS OF INFLUENCE OF PERFORMANCE AUDIT TO PUBLIC SERVICE QUALITY AT SOCIAL HEALTH INSURANCE (Case Study at Dr. Hasan Sadikin Hospital Bandung)
    (11th International Annual Symposium on Management, Departement of Management Faculty of Business and Economics Universitas Surabaya, 2014-03-15) Arwaty, Dini; Kuspratama
    This research as a purpose to know relation of performance audit at public sector with public service quality at social health insurance program. This research implementable at Integrated Service Installation of Kemuning Building of Dr. Hasan Sadikin Hospital Bandung. Thr research metode is descriptif metode case analysis.A hypothesis test with correlation of Rank Spearman yield shows indicate close positive relation and powerful between performance audit (X Variable) and public service quality (Y Variable) as 0,923. Hypothesis test with t test procurable valuate arithmetic-t = 7,19 it means larger than table-t = 1,795. By virtue of that result, so zero hypothesis (Ho) get the mitten with signification standard α = 5%. Conclusion of this research is contained signification positive relation between performance audit and public service quality at social health insurance program at Integrated Service Installation of Kemuning Building of Dr. Hasan Sadikin Hospital Bandung.
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    FLY PAPER EFFECT PADA UNCONDITIONAL GRANTS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH (Penelitan pada Kabupaten dan Kota di Provinsi Jawa Barat)
    (Seminar Nasional Kewirausahaan dan Inovasi Bisnis V 2015, Universitas Tarumanagara, 2015-05-15) Arwaty, Dini; Marselly M, Ruth
    Flypaper effect is a condition where stimulus to local expenditure caused transfer (unconditional grants)from the central government greater than local revenue. This research is intended to know the influence of unconditional grants and local revenue to local expenditure and to detect the possibility of flypaper effect occurrences at local expenditre regency and municipality in West Java province 2008-2012. The sample in this research is 26 regency or municipality in West Java Province. Local expenditure as dependent variable while unconditional grants and local revenues as independent variable. Statistical analysis using multiple linear regression analysis, testing the effect of partial or T test using the program Statistical Package for the Social Science (SPSS) version 20. The result of this research, the first show that unconditional grants have a significant and have positive relationship to local expenditure, local revenue have a significant and have positive relationship to local expenditure. Second, the value of the coefficient of unconditional grants is greater than the value of the coefficient of local revenue and both are significant. Thisindicates the occurrence of flypaper effect of regency and municipality in West java Province. Third, to distinguish with previous research conducted testing sector in each regency and municipality shows that there are 18 regency or municipality that occurred flypaper effect and 8 regency or municipality that did no occurred flypaper effect.
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    FUNGSI SISTEM INFORMASI AKUNTANSI PERSEDIAAN DALAM MENUNJANG EFEKTIVITAS PENGELOLAAN BARANG JADl (Studi kasus pada PT. Ultrajaya Milk Industry & Trading Co., Tbk. di Padalarang)
    (Jurnal Bisnis, Manajemen & Ekonomi, Edisi Khusus No.1, Fakultas Bisnis & Manajemen Universitas Widyatama, 2011-02) Arwaty, Dini
    Tujuan penelitian ini untuk mengetahui penerapan sistem informasi akuntansi persediaan barang jadi telah memadai dan mengetahui pengelolaan persediaan barang jadi yang dijalankan telah efektif. Metode penelitian yang digunakan dalam penelitian dan penyusunan skripsi ini adalah metode deskriptif dengan pendekatan studi kasus. Sistem informasi akuntansi yang dijalankan PT. Ultrajaya telah memadai, ha1 ini dilihat dari nilai rata-rata 3,99 dimana skor ini berada pada interval 3,40 - 4,19 yang termasuk kategori memadai. Hal ini dikarenakan SDM yang berkualitas, dan penggunaan SAP - Modul Material Management dan ASRS (Automatic Storage & Retrival System) dalam proses bisnis sehari-hari. Metode pencatatan yang digunakan adalah Perpetual Inventory System, dan penilaian persediaannya menggunakan metode FIFO (First In-First Out). Efektivitas pengelolaan barang jadi pada PT. Ultrajaya dapat dikatakan efektif, karena memiliki nilai rata-rata 4,00 yang berada pada interval 3,40 - 4,19 yang termasuk kategori efektif. Hal ini dikarenakan karena perseroan telah menetapkan tanggung jawab dan wewenang yang jelas dalam ha1 pengelolaanpersediaan, fasilitas fisik (gudang) yang luas, rapi dan bersih, dan perseroan juga melakukan stock-taking setiap bulan untuk memastikan saldo barang yang tercatat dalam komputer sama jumlahnya dengan barang yang tersedia di gudang.
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    INFLUENCE OF PARTNERSHIP SRATEGIC TO PERFORMANCE OF PRIVATE COLLEGE IN BANDUNG
    (10th UBAYA International Annual Symposium On Management, Universitas Surabaya, 2013-03-16) Arwaty, Dini; Verdania, Dini
    This research as a purpose identify to influence partnership strategic to performance of private college. A research yield shows, that partnership strategic influential as significan to performance college. There are cooperation with government, foreign government, BUMN, company, and the other college will be easy the college to evolving curriculum building on research yield who has been do by partnership. This research as to the new development society and it will to curriculum developing in order to society need. Suggestion to the research put ought to the college make to cooperation with high school in order college is more known by university student aspirant.
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    THE INFLUENCE OF THE IMPLEMENTATION OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS AND ITS IMPLICATIONS FOR FINANCIAL ACCOUNTABILITY OF THE REGIONAL GOVERNMENT AT BANDUNG, INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mulyati, Yati; Christine, Debbie; Arwaty, Dini; Rachman, Andry Arifian
    This research aims to test and analyze of the influence of the Government's Internal Control System on the Quality of Financial Statements and its implications on Financial Accountability of the Regional Government at Bandung, Indonesia. The type of this research is explanatory research. The population in this research is government agencies in Bandung. Data was collected by using interview and questionnaires techniques then the data is analyzed by using path analysis. The results of this research are indicate that: 1) The Government's Internal Control System influences to the quality of financial statements; 2) The Government's Internal Control System and the quality of financial statement influences to the financial accountability of regional governments.
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    PENGARUH KOMITMEN ORGANISASI PEMERIKSA PAJAK TERHADAP KINERJA PEMERIKSA PAJAK (Survey Pada Kantor Wilayah Direktorat Jendral Pajak Jawa Barat I)
    (Fakultas Ekonomi Program Studi Akuntansi Universitas Widyatama, 2010) Arwaty, Dini; Hanifah
    Penerimaan Pajak merupakan sumber penerimaan Negara yang paling aman dan andal saat ini. Peranan penerimaan pajak juga mempunyai peranan yang sangat dorninan dalarn pos penerimaan dalam negeri. Realisasi penerimaan pajak yang optimal sangat diharapkiqsebab perannya yang strategis untuk menunjang pertumbuhan ekonomi yang berkelanjutan. Kinerja dapat merefleksikan kesuksesan organisasi,sedangkan kinerja karyawan adalah tingkat dimana karyawan dapat menyelesaikan pekerjaan yang ditetapkan. Dalam sektor publik,kinerja merupakan hasil dan penilaian kesuksesan organisasi itu &an digunakan untuk mendapat fegimitasi dan dukungan publiii. Kinerja pemeriksaan pajak merupakan hasil penilaian atas perilaku pemeriksa pajak dalam melaksnakan peran yang mereka mainkan didalam organisasi untuk mencapai ke rja, dalam hal ini yaitu prestasi hasil pemeriksaan pajak. Takait dmya icmrkmm o@smi~ ctan kne~ja, dimarm para peneliti sebelumnya mengemukakan hasil penelitiannya bahwa komitmen organisasi berperan positif, yang dapat dipersepsikan bahwa komitmen organisasi berperan dalam meningkatkan kinerja. Dkekomt Jenderd Pa..& Fd32t~: ViT;,layzh Jaws Brat I terdiri I3 Kantc: Pelayanan Pajak,secara keseluruhan berdasarkan data yang ada bahwa kinerja yang paling rendah diantara Kantor Pelayann Pajak tersebut yaitu kantor Pelayanan Pajak yang belokasi di Bandung. Dengan demikian peneliti tertarik mtulk rne&~kan .penelitian hi, yaag .dib-laagkan -dalm judul .penelithn " Pengaruh Kom'tmen Organkasi Terahadap Kinerja Pemeriksa Pajak (Survey Di Wilayah Direktorat Pajak Jawa barat 0." Metode yang digunakan dalam penelitian ini adalah deskrptif analitik dan verifikatif analitik. Analisis deskriptif yaitu suatu metode penelitian yang dilakukan dengan menggambarkan variabel bebas dan variabel terikat yang akan menjadi landasan teori atau kajian teori dalam penelitian yang memuat dalil-dalil atau argurnen-argumen varabel yang diteliti.. Sedangkan analisis verifikati f dilakukan untuk menguji hipotestis dengan menggunakan alat uji statitika. Sehingga dapat memberikan garnbaran serta memperoleh hasil penelitian dan pebahasan nilai koefisien determinasi besarnya pengaruh kornitmen organisasi pemeriksa pajak pada KPP yang ada di wilayah Direktorat Pajak Jawa barat I sebesar 54,9% sisanya 45,1% dipengaruhi oleh faktor lain di luar Komitmen Organisasi. Serta menghasilkan sum ktsimpulan. Pemeriksa pajak yang ada di Kanwil Direktorat Jenderal Pajak Jawa Barat I merniliki komitmen yang tinggi terhadap organisasi tempat bekerja.
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    PENGARUH KOMITMEN ORGANISASI PEMERIKSA, PAJAK DALAM MENINGKATKAN KINERJA PEMERIKSA PAJAK ( Survey di Wilayah Direktorat Pajak Jawa Barat I)
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol.9 No.10, Fakultas Bisnis & Manejemen Universitas Widyatama, 2010-08) Arwaty, Dini
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    PENGARUH PEMAHAMAN MANAJER PUBLIK ATAS AKUNTABILITAS KEUANGAN TERHADAP KINERJA KEUANGAN BADAN PUBLIK DI PEMERINTAH KOTA BANDUNG
    (Jurnal Ekono-Insentif, Volume 5, No.1, Kopertis Wilayah IV Jawa Barat dan Banten, 2011-07) Arwaty, Dini
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    PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH DAERAHKABUPATEN/KOTA DI PROPINSI JAWA BARAT
    (SEMINAR NASIONAL TEKNOLOGI INFORMASI & KOMUNIKASI TERAPAN 2013 (SEMANTIK 2013), Universitas Dian Nuswantoro, 2013-11-16) Arwaty, Dini; Hadiati, Novita
    Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pengalokasian Anggaran Belanja Modal secara parsial dan simultan pada pemerintah daerah kabupaten/kota di Provinsi Jawa Barat selama kurun waktu tahun 2008 sampai dengan tahun 2010. Metode penelitian yang digunakan yaitu metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Provinsi Jawa Barat. Metode pengumpulan data yang digunakan adalah Dokumentasi dan studi Kepustakaan dengan pendekatan kuantitatif. Analisis penelitian ini yaitu analisis regresi linier berganda dengan menggunakan program SPSS untuk menguji pegaruh Petumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap pengalokasian anggaran belanja modal secara parsial (uji t) dan secara simultan (Uji F). Hasil penelitian menunjukan bahwa secara parsial Pendapatan Asli Daerah yang berpengaruh signifikan terhadap pengalokasian anggaran belanja modal, sedangkan Pertumbuhan Ekonomi dan Dana Alokasi Umum tidak berpengaruh signifikan terhadap pegalokasian anggaran belanja modal. Secara simultan Petumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap pengalokasian anggaran belanja modal.
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    PERAN STRATEGIS EKONOMI BERBASIS SYARIAH DALAM PEMBERDAYAAN EKONOMI SEKTOR USAHA MIKRO, KECIL DAN MENEGAH (UMKM) (DITINJAU DARI PENERAPAN AKUNTANSI SYARIAH DENGAN AKUNTANSI UMKM)
    (JURNAL BISNIS, MANAJEMEN & EKONOMI , Vol.9 No.9, Fakultas Bisnis & Manajemen Universitas Widyatama, 2010-06) Arwaty, Dini
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    PERAN STRATEGIS EKONOMI BERBASIS SYARIAH DALAM PEMBERDAYAAN EKONOMI SEKTOR USAHA MIKRO, KECIL DAN MENEGAH (UMKM) (DITINJAU DARI PENERAPAN AKUNTANSI SYARIAH DENGAN AKUNTANSI UMKM)
    (JURNAL EKONO-INSENTIF : Jurnal Ilmiah Bidang Ilmu Ekonomi, Volume 4, No.1, Kopertis Wilayah IV Jawa Barat dan Banten, 2010-07) Arwaty, Dini
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    PERANCANGAN SISTEM INFORMASI AKUNTANSI BERDASARKAN STRATEGI KOMPETITIF UNTUK MENINGKATKAN KUALITAS INFORMASI
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Arwaty, Dini; Latif, Dini Verdania
    The company strives to maintain its market share by determining a competitive strategy that can increase customer value. There are two types of strategies in competitive strategy: cost leadership strategy and differentiated strategy. Accounting information systems that are designed by the company should be tailored to these needs. Therefore, accounting information systems are designed based on these competitive strategies. In cost leadership strategy, the applied information system is based on Enterprise Resource Planning (ERP) system approach, while for differentiated strategy used customer relationship management (CRM). This system is expected to improve the quality of information, namely information that is integrated, relevant, accurate, and timely.
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    THE RELATIONSHIP BETWEEN SELF DISCLOSURE AND HAPPINESS OF WORKING WIFE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 01, 2020) Mariyanti, Sulis; Dinar, Diah Ayu; Safitri M; Arwaty, Dini
    In carrying out the dual role as a housewife and work is not an easy thing. Various demands that must be carried out by working wives can cause fatigue, feelings of being burdened, and can even cause conflict in the household due to conflicting roles, thus making working wives unhappy. One of the things related to happiness is self disclosure . This study aims to determine the relationship between self disclosure and happiness in working wives. This research is quantitative with a purposive sampling technique involving 100 respondents. The self-disclosure measuring instrument used was compiled based on Wheeleess's self-disclosure theory totaling 34 valid items with a reliability value of 0.909, as well as a happiness measuring instrument compiled based on Seligman's happiness theory which amounted to 36 valid items with a reliability value of 0.914. Correlational test results obtained sig. (P) of 0.00 (p <0.05) and r value of 0.386, which means there is a significant relationship between self disclosure and happiness. Self disclosure contributed 14.9% to happiness in working wives and the remaining 85.1% by other factors. More happy working wives (52%) compared to unhappy wives. Age and level of education are known to have no relationship with happiness in working wives.
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    SISTEM INFORMASI MANAJEMEN DAN PERMASALAHANNYA DI INDONESIA
    (Unit Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Bandung, 2001-08) Arwaty, Dini
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    TYPES OF SUKUK AND COMPANY PROFITABILITY IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Hadi, Dudi Abdul; Rachman, Andry Arifian; Mulyati, Yati; Purnamasari, Dyah; Arwaty, Dini
    The company's ability to generate profits must be high so that the company can continue to run its business. The ability to generate profits is called profitability. Profitability can be increased one of them by adding funds. Sukuk in Indonesia has now become one of the alternative sharia fund withdrawals that are of interest to the company. Sukuk are issued using different contracts. The diversity of the types of contracts that underlie sukuk certainly has different advantages. The diversity of sukuk contract types and their effects on profitability is the research objective to be achieved in this study. The study was conducted with an explanatory method. Data collected for profitability is secondary in the form of Return on Assets (ROA) collected from the financial statements of companies that issue sukuk. While the types of sukuk are also taken from sukuk statistical data published by the Indonesian stock exchange. Data were analyzed using chi square. The results showed that the type of sukuk affects the company and ultimately affects the profitability of the company.
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    VILLAGE-OWNED ENTERPRISES : Building partnerships or business competitions
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Shaleh, Khairul; Silviana; Arwaty, Dini
    Rural areas in Indonesia have gradually experienced better changes since the law on villages Number 06 of 2016 was implemented. This indication can be seen from several aspects in rural areas that have experienced improvements such as aspects of village infrastructure. The village road that runs along the village path is used by the community to facilitate mobilization activities in and out of the village. Other public facilities, such as agricultural roads for crop distribution, are also the focus of improvements made by the village government to support food security. Another aspect, empowerment and development programs for rural communities are part of the government's main concern in implementing human development in rural areas. Community economic empowerment based on the local potential of the village is one of the orientations of the government to advance the economy in rural areas, such as the development of tourism villages (Trisnawati, Wahyono, Wardoyo, & Malang, 2018) and home industry businesses (Raharjana, 2012).