Di era perkembangan yang semakin canggih dan berkembang pesat dengan cepat setiap tahunnya, tanpa kita sadari teknologi sangat diperlukan atau berperan penting dalam rutinitas kegiatan sehari-hari. Salah satunya perkembangannya yaitu sistem informasi. Salah satu pentingnya perkembangan teknologi saat ini adalah di terapkannya sistem informasi akademik & keuangan di berbagai perguruan tinggi untuk mempermudah mahasiswa. Perlunya evaluasi pada sistem informasi akademik dan keuangan untuk pengukuran, penilaian dari hasil suatu kegiatan yang telah terlaksana, dengan hasil–hasil yang seharusnya dicapai. Tetapi banyaknya masalah atau hambatan dalam menerapkannya dapat menghambat kelancaran sistem informasi akademik & keuangan tersebut. beberapa faktor hambatan dari sistem informasi akademik yaitu mahasiswa tidak dapat melakukan log in, server error atau penuh, jadwal mata kuliah atau kartu rencana study (KRS) yang telah di isi hilang atau tidak dapat mengisi KRS, daftar kehadiran per mata kuliah berkurang atau tidak sesuai dengan kehadiran yang semestinya, daftar nilai atau kartu hasil study (KHS) kurang update. Beberapa faktor hambatan dari sistem informasi keuangan yaitu sistem keuangan error, jadi kita telah melakukan pembayaran melalui bank secara transfer atau setor tunai tetapi masih ada saldo tagihan atau belum melakukan pembayaran, double check memberikan bukti pembayaran yang sudah di lakukan ke bagian keuangan atau konfirmasi ulang atas pembayaran. Bukti pembayaran yang diberikan kepada mahasiswa bisa dilakukan pada hari kedua setelah melakukan pembayaran, tidak bisa dilakukan pada hari yang sama. Tujuan penelitian ini adalah untuk mengetahui penerapan sistem informasi akademik & keuangan di IBIK dan untuk mengetahui tingkat kepuasan mahasiswa terhadap penerapan sistem informasi akademik & keuangan. Metode penelitian ini menggunakan metode kuantitatif dengan dengan uji kualitas data meliputi (uji validitas, Uji realibilitas) dan dengan uji asumsi klasik meliputi (uji normalitas, uji multikolinieritas, uji heteroskedastisitas) dan dengan uji hipotesis meliputi (analisis regresi berganda, uji t, uji f). Hasil penelitian terhadap 102 responden (mahasiswa/i) dengan melakukan uji diatas yaitu dari gambaran umum responden yang didominasi berdasarkan jenis kelamin perempuan yaitu sebanyak 64 orang (62,7 %). Usia yang mendominasi adalah 22 tahun.Hasil uji t menunjukan bahwa sistem informasi akademik (X1) dan sistem informasi keuangan (X2) secara parsial berpengaruh positif terhadap kepuasan mahasiswa (Y). Hal ini dibuktikan dari t hitung lebih besar dari t tabel (t hitung > t tabel). Hasil uji f menunjukan bahwa penerapan sistem informasi akademik (X1) dan sistem informasi keuangan (X2) berpengaruh secara bersama-sama terhadap kepuasan mahasiswa (Y). Dimana perhitungan f hitung lebih besar dari f tabel (f hitung > f tabel). Jadi dapat disimpulkan bahwa penerapan sistem informasi akademik (X1) dan sistem informasi keuangan (X2) berpengaruh positif secara bersama-sama terhadap kepuasan mahasiswa (Y), dengan ini dapat dinyatakan bahwa sistem informasi akademik (X1) dan sistem informasi keuangan (X2) berjalan dengan baik dan sesuai dengan kinerja / hasil yang diharapkan oleh setiap individu. Kata kunci : sistem informasi akademik, sistem informasi keuangan, kepuasan
This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this research. Recommendation from Task Force on Climate-Related Financial Disclosures (TCFD) are applied for content analysis to obtain CCD scores. The target population in this study is 45 best performing companies (LQ45) listed on the Indonesia Stock Exchange (IDX) that disclosed sustainability report from 2014 to 2018. The number of observations is 72 year-companies. The findings show that CCD in large companies decreases ROS and improves ROA, yet in general, the improvement occurs in the long term for ROA and sales growth after a certain level is met (U-curve). In general, providing climate-related information will eventually pay. Financial improvement of the companies has increased despite of low quality of CCD and an indication of positive customer reaction to CCD is noticeable.
In each production process, it is possible there will be a discrepancy between the product that has been produced and with the standard, which referred to a defective product or a damaged product. The defective product or damaged product will affect the increase in production costs because the defective product has absorbed production costs from the beginning and it can cause losses to the company. Thus the company must make quality improvements to make the quality of the products produced more consistent and so that there are no more defective products. Improvement of this quality is needed by the existence of expenditure which is called quality cost. Quality costs are part of the production costs. With the existence of defective products or damaged products, it will cause production costs to increase because the company must pay for the process of reworking or reproducing. Therefore, by improving quality through quality costs, it is expected that production costs will be reduced. Production processes that pay attention to quality will reduce the possibility of product defects. Thus the company's production costs will be more efficient but still pay attention to the quality of the products produced. The purpose of this report is to find out how to supervise quality costs of UMKM in improving production cost efficiency. The author conducts community service at the UMKM Heriyanto which is a UMKM engaged in the shoe industry, especially adult women's shoes located on Jl. E. Sumawijaya, Sindang Barang Village, Gang Jambekiuna, Pasir Eurih Village, Taman Sari District, Bogor Regency.The results of the study show that the quality cost component found in the UMKM Heriyanto consists of prevention costs, internal failure costs, and external failure costs. In UMKM Heriyanto there is no apprasial cost because there is no quality control or checking activity for the product. In addition, the calculation of production costs in UMKM Heriyanto is quiet basic and simple because it does not separate the cost of direct raw materials from indirect raw materials, direct labor with indirect labor, and there are some overhead costs that are not taken into account. Internal failure costs consisting of excess raw materials have a significant influence on the cost of producing shoes for UMKM Heriyanto for all types of shoes. Thus the excess of this raw material must be reduced because it can affect the amount of raw material costs directly on production costs. If UMKM Heriyanto can implement the calculation of this quality cost, then in the next production it can reduce the cost of excess raw materials and UMKM Heriyanto can make production cost efficiency of 15%. Keywords: qualitycosts, production cost, cost effieciency
The Covid-19 pandemic has an impact on health and economic aspects. These two aspects are trade-offs with each other, so handling the health aspect also pays attention to aspects of economic growth, so that Indonesia's economic performance during the Covid-19 pandemic is well preserved. The objectives of this study were to analyze: (1) the effect of the Covid-19 pandemic and relaxation factors on public consumption, government spending, investment and net exports; (2) the effect of public consumption, government spending, investment and net exports on Indonesia's economic growth; and (3) the factors that drive economic growth during the Covid-19 pandemic in Indonesia. The analytical method used is ordinary least square, with multiple regression. The data used are secondary data, quarterly 2018-2020 quarter. The findings of this study indicate that the Covid-19 pandemic has a negative and significant effect on public consumption, investment, exports and imports. The relaxation factor has a positive effect on public consumption, government spending and net exports, but has not succeeded in creating positive investment growth. Government policies seek to strengthen people's purchasing power and strengthen the production sector. This has an impact on increasing public consumption and is a dominant factor in influencing economic growth during a pandemic. It is also appropriate because the proportion of consumption to real GDP is the largest (55.43%). The Covid-19 pandemic affected a contraction of economic growth by 2.07% and also decreased per capita income from 4,192.7 US $ (2019) to 3,911.7 US $. The handling of Covid-19 managed to overcome the worse potential (-4.58%) and kept the per capita income from falling to 3,774.4 US $. Keywords: Covid-19 pandemic, economic growth, Keynesian formula, people's purchasing power
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