bluuebunny/crossref_metadata_2025 huggingface dataset:
Sintesa antroposofis dan nilai Islam: langkah pembebasan awal menuju kurikulum etika berkesadaran holistik
Authors: Ichsan Muhammad
Published: July 2019

AbstrakPenelitian ini bertujuan melakukan kajian konseptual mengenai pendidikan etika dalam akuntansi yang seharusnya untuk melahirkan manusia yang berkesadaran holistik. Perumusan serangkaian standar akuntansi mempengaruhi model dan isi pendidikan akuntansi, khususnya etika di Indonesia, yang diistilahkan Kamla & Haque (2017) sebagai intellectual imperialism. Selayaknya diperlukan kurikulum yang mampu membebaskan dari ketertindasan tersebut. Akan tetapi pembebasan diri secara internal (pikiran, nafsu, hasrat) terlebih dahulu harus dilakukan sebagai langkah awal. Sintesa gagasan antroposofis Steiner dengan nilai Islam adalah yang ditawarkan. Alasannya adalah penegakkan kode etik profesi dalam pandangan Islam juga memiliki urgensi dan prioritas yang sama dalam rangka memperbaiki dan menyempurnakan akhlak manusia.

AbstractThis study aims to conduct a conceptual study of ethical education in accounting that is supposed to give birth to holistic conscious human beings. The formulation of a series of accounting standards influences the model and content of accounting education, especially ethics in Indonesia, which is termed Kamla & Haque (2017) as intellectual imperialism. A curriculum that is able to free from oppression should be needed. But internal self-release (mind, lust, desire) must first be done as a first step. The synthesis of Steiner's anthroposophical ideas with Islamic values is offered. The reason is the enforcement of the professional code of ethics in the view of Islam also has the same urgency and priority in order to improve and perfect human morals.
Determinan manajemen laba
Authors: Lutfillah Novrida Qudsi , Mardiono Eka Roc’hma Novianti
Published: July 2019

AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh Good Corporate Governance, Leverage, dan kualitas audit terhadap manajemen laba. Metode analisis regresi multiple digunakan dalam penelitian ini. Hasil menunjukkan bahwa Good Corporate Governance tidak berpengaruh secara parsial terhadap Manajemen Laba, Leverage berpengaruh positif secara parsial terhadap Manajemen Laba, Kualitas Audit berpengaruh negatif secara parsial terhadap Manajemen Laba, dan Good Corporate Governance, Leverage, Kualitas Audit berpengaruh secara bersama – sama terhadap Manajemen Laba.

AbstractThis study aims to discuss empirically, Good Corporate Governance, Leverage, and audit quality on earnings management. The method of multiple regression analysis was used in this study. The results show that Good Corporate Governance for Profit Management, Leverage is positively related to Profit Management, Audit Quality is negatively related to Profit Management, and Good Corporate Governance, Leverage, Quality Audit that is related together to Profit Management.
Persepsi guru terhadap penerapan zakat sebagai pengurang pajak penghasilan
Authors: Lutfillah Novrida Qudsi , Hakiki Irma
Published: July 2019

Abstrak Tujuan penelitian ini untuk mengetahui persepsi guru mengenai penerapan zakat sebagai pengurang pajak penghasilan. Metode kualitatif digunakan untuk mendapatkan jawaban dari 10 orang informan guru di SMK Hidayatul Ummah Gresik. Hasil penelitian menunjukkan bahwa informan lebih memprioritaskan membayar kewajiban zakat karena merupakan perintah dalam agama tanpa melupakan membayar pajak. Untuk kebijakan pengurang pajak para informan banyak yang tidak mengetahui mengenai zakat sebagai pengurang penghasilan dikarenakan kurangnya sosialisasi dari pihak pajak.

Abstract The purpose of this study was to determine teacher perceptions regarding the application of zakat as a deduction from income tax. Qualitative methods were used to get answers from 10 teacher at Hidayatul Ummah Gresik Vocational School. The results showed that informants prioritized paying zakat obligations because they were orders in religion without forgetting to pay taxes. For tax deduction policies, many informants did not know about zakat as a deduction from income due to a lack of socialization from the tax authorities.
Al fatiha: pengingat rutin implementasi perilaku etis pelaku bisnis
Authors: Ekaviana Dessy
Published: July 2019

Abstrak Artikel ini bertujuan untuk mengkaji peran pemaknaan Al-Fatiha bagi perilaku etis para pelaku bisnis. Pada surah Al-Fatiha dijelaskan tentang beberapa hal, yakni; hari Pembalasan, bimbingan kepada hamba-hamba-Nya agar memohon dan tunduk kepada-Nya, mengesakan-Nya dan menyucikan-Nya dari sekutu atau tandingan, bimbingan agar manusia memohon petunjuk kepada-Nya menuju jalan yang lurus, serta anjuran untuk mengerjakan kebaikan agar manusia dapat berkumpul dengan orang-orang yang beruntung di hari Kiamat kelak. Dengan demikian apabila seorang Muslim sebagai pelaku bisnis itu memahami secara baik mengenai makna dan nilai yang terkandung pada Surat Al Fatiha, maka nilai-nilai kebaikan itu akan diingat berulang-ulang dan mengakar dalam diri sehingga melahirkan etika bisnis yang baik pula.

Abstract This article aims to examine the role of Al-Fatiha's meaning for the ethical behavior of business people. In the surah Al-Fatiha several things are explained, namely; the Day of Judgment, guidance to His servants to plead and submit to Him, impose Him and sanctify Him from allies or counterparts, guidance so that human beings ask for guidance to Him towards the right path, and advice to do good so that humans can gather with lucky people on the Day of Judgment. Thus, if a Muslim as a businessman understands well the meaning and value contained in the Letter of Al-Fatiha, then the good values will be remembered repeatedly and rooted in themselves so as to produce good business ethics.
PENGARUH PELATIHAN KARYAWAN TERHADAP KINERJA KARYAWAN PADA CV CIBALUNG HAPPY LAND BOGOR
Authors: Yusnita Nancy , Fadhil Feriza
Published: July 2019

ABSTRACTThe one of Factors affecting the performance of the employees is training. Training is a very important operational activities within the company. The quality of employees can be developed in the training itself. To produce employees who have the skills and knowledge appropriate mental attitude with which the company takes delivery of training is a must. Through the training will improve employee performance that can support a company's success. The analytical method used is descriptive qualitative, the analysis used is the correlation coefficient, determination coefficient, simple linear regression analysis, hypothesis testing of correlation and regression hypothesis testing. Results of the study revealed that the fact of implementation of employee training and employee performance in CV Cibalung Happy Land Bogor pretty good. The hypothesis test results is a real relationship between employee training and employee performance. Results of regression hypothesis test can be concluded that the training effect on performance. Positive t value means a positive effect, namely if the training climb performance will increase.Keywords: employee training, employee performance
PENGARUH GAYA KEPEMIMPINAN TERHADAP SEMANGAT KERJA PNS PADA KEMENTERIAN AGAMA KABUPATEN BOGOR
Authors: Priatna Angka , Ferdiansyah Fariz
Published: July 2019

ABSTRACTOne important element of leadership in relation to the morale is leadership style. Leadership style is the way a leader influences the behavior of subordinates, to cooperate and work productively to achieve organizational goals. High moral can be seen from the amount of presence, good cooperation and harmonious relationship. The analytical method used is the analysis of Spearman Rank correlation coefficient, Coefficient of Determination Analysis and Hypothesis Testing Correlation Coefficient. Based on the calculation of Spearman rank correlation coefficient 0.867 results obtained these figures show that the leadership style has a very strong relationship with moral in the Ministry of Religion Bogor Regency. The coefficient of determination based on the calculation results obtained 75.16%, which means that the leadership style can affect moral downs and the remaining 24.84% influenced by other factors. Calculated based on the hypothesis test, t-test (12.03) > t-table (1.2996), then reject Ho and accept Ha so that there is a positive relationship between leadership style with morale.Keywords: Delegation of Authority, Responsibility, Presence, Cooperation, Harmonious Relationships
PENGARUH DISKRIMINASI HARGA TERHADAP PENINGKATAN PENJUALAN KARTU PERDANA IM3 PADA PT. NUSAPRO TELEMEDIA PERSADA BOGOR
Authors: Hayati Yetty Husnul , Hakim Abdul Lukman
Published: July 2019

ABSTRACTThe purpose of this study was to determine the effect of price discrimination on the level of prime IM3card sales at PT. Nusapro Telemedia Persada. This study on price discrimination and the level of primeIM3 card sales are done PT. Nusapro Telemedia Persada, using price data agency locations and pricesas well as increased sales of retail locations (IDR) on card products prime IM3. The analytical methodthat used is ranging from descriptive analysis using the formulas of multiple regression analysis, multiplecorrelation analysis, as well as testing hipotesis. Price discrimination prime IM3 card company PTNusapro Telemedia Persada is based on two indicators, namely: pricing Agent locations and pricing atretail locations. Application of the implementation of price discrimination on the IM3 SIM CardCompanies PT Nusapro Telemedia Persadais good enough. At company Telemedia Persada PT Nusaproaverage increase or decrease in sales of SIM cards IM3 in 2014 at $ 1,970,569,134. While the effect ofprice discrimination against prime IM3 card sales increase at company PT Nusapro Telemedia Persadaamounting to 68.3% and 31.7% influenced by other factors.Keywords: Discrimination Hara to increased sales
ANALISIS BUDAYA ORGANISASI MODEL OCAI (ORGANIZATIONAL CULTURE ASSESSMENT INSTRUMENT) DAN MOTIVASI KERJA HIRARKI KEBUTUHAN ABRAHAM MASLOW KARYAWAN PADA PT TELEKOMUNIKASI INDONESIA, TBK BOGOR
Authors: Indrawati Nina Sri , Pratama Dimas Aditya
Published: July 2019

ABSTRACTThis study aims to determine the organizational culture analysis models OCAI (Organizational CultureAssessment Instrument) and work motivation Abraham Maslow's hierarchy of needs of employees. PTTelekomunikasi Indonesia, Tbk Bogor located at Jalan Raya Padjadjaran No. 39 Bogor, West Java. Thecompany is engaged in the field of information and communication as well as service providers andtelecommunications network is complete in Indonesia. The problem lies on how to apply the normalbehavior in the company, is in conformity with the architecture leadership and corporate culture or not.Therefore, it is necessary to ensure appropriate analysis using models OCAI and Abraham Maslow'shierarchy of needs. The results showed that the company makes adokrasi culture and culture as a keymarket that is used by companies to evaluate all kinds of internal and external problems. Advice given tothe company is doing the application of organizational culture can play an important role for thecompany and pay attention to all the needs required employees to help improve the performance of thecompany.Keywords: Analysis, Organizational Culture, OCAI, Motivation, Hierarchy of Needs, Abraham Maslow.
PENGARUH PELATIHAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BUANA MASA METALINDO WANAHERANG GUNUNG PUTRI BOGOR
Authors: Yusnita Nancy , Prana Hadi Harja
Published: July 2019

ABSTRAKPengembangan sumber daya manusia yang dilakukan melalui pelatihan merupakan suatu usaha untukmeningkatkan kualitas sumber daya manusia. Selain itu, adanya pelatihan dalam suatu perusahaan atauorganisasi memungkinkan terjadinya peningkatan kinerja karyawan. Penelitian ini dilakukan untukmengetahui kegiatan pelatihan yang dilaksanakan dan untuk mengetahui bagaimana kinerja karyawanpada PT. Buana Masa Metalindo Wanaherang Gunung putri Bogor serta mengetahui pengaruh pelatihanterhadap kinerja karyawan pada PT. Buana Masa Metalindo. Penelitian ini dilakukan denganmenggunakan metode penelitian kuantitatif. Data dianalisis dengan menggunakan analisis statistic berupaanalisis regresi, korelasi, dan uji hipotesis. Hasil analisis regresi diperoleh persamaan Y = 31,258+0,252X. Dari persamaan tersebut dapat diartikan bahwa jika tidak ada pelatihan maka kinerja nilainya31,258, sedangkan pada setiap peningkatan pelatihan kerja sebesar satu, maka kinerja juga akanmeningkat sebesar 0,252. Untuk analisis korelasi diperoleh r = 0,286, karena hasil analisis tidakmendekati angka 1 maka dapat diartikan bahwa pelatihan memiliki hubungan yang rendah dengankinerja. Hasil uji hipotesis diperoleh hasil t hitung sebesar 2,173 dimana angka tersebut lebih besar dari ttabel dengan signifikansi 5% dan df-2 yaitu 2,006. Karena t hitung (2,173) > (2,006) t tabel, maka dapatdisimpulkan bahwa terdapat pengaruh nyata dan positif antara pelatihan dan kinerja.Kata Kunci : Pelatihan, Kinerja
PENGARUH STRATEGI PROMOSI DAN HARGA TERHADAP VOLUME PENJUALAN ALAT-ALAT KESEHATAN (HOSPITAL BED) PADA PT SARANDI KARYA NUGRAHA
Authors: Patra Eka
Published: July 2019

ABSTRACTThe problems which is lifted in this research is how effect of promotion strategy and price on the salevolume either through by each other and also by together at PT. Sarandi Karya Nugraha. The purpose ofthis research is to know how big influence of promotion strategy and price either through by each otherand also together to raising of sale volume. Method data collecting used in this research is by distributedquestioner to customers in this case is the distributor of PT. Sarandi Karya Nugraha concerning theirperception about promotion strategy and price that is applied by the company. Later, Then the questioneris correlation with the level growth of volume sale of company bed hospital during period of year 2003-2006. Based on to result of examination with analysis of product moment by partial, known that there bestrong relationship between independent variable of promotion with dependent variable sale volume. Whilefor independent variable of price have relationship which enough strength (medium) to raising of salevolume. But by together the relationship both of the independent variable have strong relationship and givecontribution which high enough to raising the sale volume that is equal to 50,1%.Key words: Strategic volume, price, and volume sale
REKOMENDASI DESIGN ANALISIS KREDIT MIKRO MELALUI EVALUASI PENYEBAB KEBANGKRUTAN DAN KESALAHAN PENDEKATAN DEBITUR
Authors: Wahyudiono Bambang
Published: July 2019

ABSTRACTMicro entrepreur that commons calls as small medium entreprise have unique characteristics. This is difference to type of corporations with all instrument embeded that can be evaluated. Accuracy of their instruments and documented information, enable to analyze more valid. This is differ whith micro business. Unpredictable their condition will impact to poor result analysis done by financial institutions. Non performing loan or NPL is main indicator that show credit or loan problems. Banckruptcy is the worst conditions when micro credit on NPL categories. In this research, we try to identify some factor above for improvement design or process of analysis micro credit. Micro business banckruptcy conditions not only unproper approach for financial institution but also unappropriate empowerment for micro business.Key words: Small business scale, credit analysis, over financing, interest rate, trial business, unsucced expansion, management, leadership, banckruptcy, repayment capacity, phase out strategy.
HUBUNGAN ANTARA BUDAYA ORGANISASI DAN KEPUASAN KERJA DENGAN KOMITMEN TERHADAP ORGANISASI
Authors: Herman Herman
Published: July 2019

AbstractThe purpose of this study was to determine whether there is a relationship between organizational culture and job satisfaction with a commitment to the organization (Study Tous Les Jours Employees In Bakery). The population in this study was overall Tous Les Jours Bakery employees as much as 364 people, while that will serve as the study sample were employees of the Kitchen staff totaling 200 people. Slovin formula samples using as many as 133 people. The research instrument was a questionnaire. The collected data was then processed using correlation analysis techniques with the help of software SPSS (Statistical Package for Social Science). The results showed that: First of organizational culture on organizational commitment has a significant relationship and has a contribution of 11.3%. Both job satisfaction and commitment to the organization has a very significant relationship and has a contribution of 21.7%. The third organizational culture and job satisfaction together have a very significant relationship and have contributed 25.7%, the remaining 74.3% is determined by other variables not examined.Keywords: Organizational Culture, Job Satisfaction and Commitment to the Organization.
HUBUNGAN MOTIVASI KERJA DENGAN KINERJA KARYAWAN PADA PT KAO INDONESIA
Authors: Jaya Indra , Ningsih Surya
Published: July 2019

ABSTRACTMotivation has a close relationship and how a person's behavior begins, supported, strengthened and redirected. Therefore the basis for motivating employees, among others, is to create a work atmosphere that can cause or make employees can act and do something. Basically the employee's performance is the result of a complex process, both derived from the employee's personal self (internal factors) as well as the strategic efforts of the company through a leader, one of the ways of enhancing the sake of achieving good performance is to provide motivation or encouragement. This study aimed to clarify whether there is a relationship work motivation and performance of employees at PT Kao Indonesia.Hasil analysis Pearson product moment correlation coefficient correlation of 0.540 means that work motivation and performance of employees have a relationship that was. Determination coefficient of 29.16% means that employee performance variation can be explained by the work motivation of 29.16% and the remaining 70.84% is explained by other factors not examined. Hypothesis test results correlated with t test showed tcount > ttable (4.889> 2.002) H0 is rejected it means there is a real relationship between work motivation and employee performance.Keywords: Motivation and Employee Performance
FINANCIAL PERFORMANCE IN VALUE IN THE AUTOMOTIVE SECTOR AND COMPONENTS GO PUBLIC IN INDONESIA
Authors: Herdiyana Herdiyana , Setiawan Nelly
Published: July 2019

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh nilai kinerja keuangan perusahaan secara bersama-sama. Kinerja keuangan diukur dengan menggunakan Total Debt to Equity Ratio Total (DER), Total Debt to Total Asset Ratio (DAR), Net Profit Margin (NPM) dan Return on Assets (ROA). Jangka waktu penelitiandari 2009-2013. Metode analisis yang digunakan adalah analisis kuantitatif dengan menggunakan analisis regresi linier berganda. Penelitian ini menyatakan bahwa uji t menunjukkan DER dan DAR tidak berpengaruh pada nilai perusahaan, tetapi ROA t hitung > t tabel (-3.233 <-1,697) dengan signifikansi 0,003 <0,05 dan NPM t> t tabel (2.788> 1,697) dengan signifikansi 0,009 <0,05 sehingga dapat meramalkan nilai perusahaan ROA dan NPM (Price to Book value) yang tepat. Sementara pengujian hipotesis menggunakan uji F menunjukkan bahwa DER, DAR, ROA, dan NPM secara simultan atau bersama-sama mempengaruhi nilai perusahaan (Price to Book value), karena nilai F hitung> F tabel (3.827> 2,69) dengan signifikansi 0,013 <0,05. koefisien determinasi (R Square) dari 0338 ATAU 33,8% hasil ini menunjukkan bahwa variasi Price to Book value (PBV) dapat dijelaskan oleh nilai DER, DAR, ROA, dan NPM 33,8% sedangkan sisanya 66,2% (100% - 33,8%) dijelaskan oleh variabel lain yang tidak termasuk dalam model.Kata kunci: DER, DAR, ROA, NPM, and Price to Book Value.
DAMPAK KEPESERTAAN BPJS BAGI PEKERJA INFORMAL DI BOGOR
Authors: Andria Fredi , Kusnadi Nandang
Published: July 2019

ABSTRACTHealth insurance available in Indonesia is still very limited in scope, given to a small proportion of the Population of Beneficiaries (PBI) and formal workers. This is also the case in the Bogor region, whereas the informal sector population in Bogor dominates more than 70%. The participation of the informal sector population in Bogor City is still low, reaching only 30% of the total population. Informal sector workers working in small firms, entrepreneurs in the informal and underemployed or elderly economic sectors, will rely on personal insurance or assistance from close and distant relatives and local communities, resulting in a very limited sustainability of group health insurance. In order to increase membership and coverage of health insurance can be expanded, the groups of informal sector workers in the area of Bogor must be recognizable and at the same time can be distinguished by their characteristics. It is necessary to define various segments of informal sector workers. More specifically, it is necessary to establish the mechanisms of the population engaged in the informal sector to be optimized for their participation in the health insurance program coordinated by the BPJS. Therefore it is necessary to analyze the needs of social health insurance system based on identification of informal workers (case study in Bogor city), so that the impact of health insurance (BPJS) partnership can be constructed for informal sector people.Keywords: BPJS, Health Insurance, Informal Sector, Partnership
HUBUNGAN ANTARA KUALITAS PRODUK DAN KUALITAS LAYANAN DENGAN KEPUASAN PELANGGAN PADA PERUSAHAAN DAGANG ADZA CATERING KOTA BOGOR
Authors: Sonani Nia , Muharam Hari , Adrian Ferdisar
Published: July 2019

ABSTRACTThis research is included as a correlational research, and consisted of two independent variables and one dependent variable, i.e. product quality and service quality with customer satisfaction. The research was conducted on customer of Adza Catering, with samples of 100 customers, derived by random sampling. The method used was survey and data analysis technique using statistical test of correlation and linear regression. The hypothesis testing was conducted at the significant level of ? = 0.05. The results yield three conclusions, namely: first, there is a highly significant positive relationship between product quality and customer satisfaction with a correlation coefficient ry1 of 0.647, coefficient of determination of 0.4186 and the regression equation is ?= 56.220 + 0.419X1. Second, there is a highly significant positive relationship between service quality and customer satisfaction with correlation coefficient ry2 of 0.763, coefficient of determination of 0.5821 and the regression equation is ? = 40.773 + 0.376X2. Third, there is a highly significant positive relationship between product quality and service quality together simultaneously with customer satisfaction with a correlation coefficient Ry.1.2 of 0.740, coefficient of determination of 0.5476 and the regression equation is ?= 22.612 + 0.428X1 + 0,236X2. Based on these results, it can be concluded that product quality and service quality provide highly significant contribution to customer satisfaction.Keywords: Product Quality, Service Quality and Customer Satisfaction
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS DAN RASIO AKTIVITAS PADA PT BATA TBK
Authors: Ratnaningsih Ratnaningsih , Alawiyah Tuti
Published: July 2019

The purpose of this study was to analyze the financial performance of PT Bata Tbk by using profitability and activity ratios in the period of literature study. The research used the quantitative method and literature review. The research found that financial performances at PT Bata Tbk were less efficient. This could be seen in 2015s financial performance has increased while in 2014 and 2016 have decreased. PT Bata Tbk has failed in planning and developing its business strategy in an effort to obtain maximum profitability. Firm could not evaluate and measure performance standards that had been achieved on the basis of projected financial performance in the past, so that it could affect its customer loyalty and investor confidence levels. Meanwhile frequent fluctuations in the results which were achieved over a period of three years at PT Bata Tbk caused by unbalanced capital use, the management of its assets, and the imbalance between level of sales generated and suppressed cost. A slow inventory turnover rate and the low level of sales had leaded to lower profit level. Keywords: Financial Performance, Profitability Rati, Activity Ratio
HUBUNGAN GAYA KEPEMIMPINAN OTOKRATIS DENGAN KOMITMEN ORGANISASIONAL KARYAWAN PADA PT MITRA MEGAH SENTOSA
Authors: Prianih Ega , Yusnita Nancy
Published: July 2019

Tujuan penelitian ini untuk mengetahui dan menganalisis hubungan antara gaya kepemimpinan otokratis dengan komitmen organisasional. Data diperoleh dengan menyebarkan kuesioner kepada 43 orang, yang merupakan populasi karyawan dari perusahaan yang diteliti. Hasil penelitian menunjukkan hubungan yang sangat kuat (r= 0,890) antara gaya kepemimpinan otokratis dengan komitmen organisasional karyawan. Hasil uji hipotesis dengan t hitung lebih besar dari t tabel (12,657 > 2,019) menunjukkan hubungan positif antara gaya kepemimpinan otokratis dengan komitmen organisasional karyawan. Koefisien determinasi sebesar 0,792 menunjukkan bahwa gaya kepemimpinan otokratis memiliki peranan sebesar 0,792 terhadap komitmen organisasional karyawan.Kata Kunci: Gaya Kepemimpinan Otokratis, Komitmen Organisasional Karyawan
EFESIENSI EKONOMI PENGGUNAAN FAKTOR PRODUKSI PADA USAHATANI PADI SAWAH DI KECAMATAN CIBEBER KABUPATEN CIANJUR
Authors: Sukayat Harmoko , Pranamulia Agus
Published: July 2019

Penelitian ini bertujuan menganalisis efisiensi ekonomi atas penggunaan faktor-faktor produksi usahatani padi sawah serta pengaruh faktor-faktor sosial ekonomi terhadap produksi pengelola usahatani yang dilakukan di Desa Cikondang dan Desa Sukamaju Kecamatan Cibeber Kabupaten Cianjur. Data dikumpulkan menggunakan purposive random sampling dengan jumlah 50 responden serta pengujian analisis menggunakan regresi linier berganda dengan fungsi Cobb-Douglas dan perhitungan efisiensi ekonomi. Hasil penelitian diperoleh total Produksi selama 3 musim tanam dengan total luas sawah seluas 196.300 m2 dan hasil produksi sebesar 357.400 kg. Nilai produksi yang diperoleh adalah sebesar Rp1.288.980.000,- dan total biaya tetap serta variabel sebesar Rp625.258.200,- maka dihasilkan pendapatan bersih sebesar Rp657.296.800,-. Keuntungan rata-rata dari total luas lahan memperoleh tingkat keuntungan sebesar Rp1.116,14 per m2. Faktor produksi yang berpengaruh secara signifikan di Desa Cikondang dan Desa Sukamaju di Kecamatan Cibeber Kabupaten Cianjur luas lahan, status lahan, pendidikan, pengalaman, tenaga kerja, modal kerja dan biaya tahunan. Penggunan faktor-faktor produksi untuk luas lahan dan modal kerja secara ekonomi belum efisien. Penggunaan faktor produksi tenaga kerja secara ekonomi tidak efisien.
TINJAUAN PELAKSANAAN KEWAJIBAN PERPAJAKAN PERUSAHAAN JASA KONSTRUKSI DAN KESESUAIAN DENGAN STANDAR AKUNTANSI KONTRAK KONSTRUKSI (PSAK TAHUN 2012) PADA PT IMPERIAL MEDIA PANENMAS
Authors: Maimunah Siti , Anggreni Deta Uli
Published: July 2019

ABSTRAKKeterkaitan pajak dengan semua transaksi yang dilakukan Wajib Pajak dalam kegiatan usahanya dapat menimbulkan kewajiban bagi Wajib Pajak berkaitan dengan pajak tersebut. Adapun tujuan penulisan ini adalah untuk mengetahui (1) pelaksanaan kewajiban perpajakan atas usaha jasa konstruksi PT. Imperial Media Panenmas (2) penerapan standar akuntansi kontrak konstruksi menurut PSAK Nomor 34 Tahun 2012 PT. Imperial Media Panenmas (3) pelaksanaan kewajiban perpajakan atas usaha jasa konstruksi menurut PSAK Nomor 34 Tahun 2012 pada PT. Imperial Media Panenmas. Metode analisis yang digunakan deskriptif non statistik mengenai data untuk variabel dan indikator penelitian antara praktik/kenyataan/fakta di PT. Imperial Media Panenmas dengan yang seharusnya/idealnya berdasarkan teori atau peraturan, kemudian diambil simpulan penelitian.Sehingga dapat diambil kesimpulan bahwa (1) PT. Imperial Media Panenmas sudah melaksanakan kewajiban perpajakan sesuai dengan Peraturan Pemerintah No. 40 Tahun 2009 Tentang Pajak Penghasilan atau Penghasilan dari Usaha Jasa Konstruksi dalam hal perlakuan pajak dan tarifnya (2) PT. Imperial Media Panenmas belum menerapkan PSAK Nomor 34 Tahun 2012 dengan metode presentase penyelesaiannya, dalam mencatat pendapatannya perusahaan mengakui pendapatan pada saat faktur dikeluarkan dari pemberi kerja (3) Pelaksanaan kewajiban perpajakan atas usaha jasa konstruksi pada PT. Imperial Media Panenmas tidak terdapat kesesuaian dengan PSAK 34 Tahun 2012.Kata kunci : Wajib Pajak, Kewajiban Perpajakan, PSAK Nomor 34 Tahun 2012.
PENGARUH PELATIHAN TERHADAP KINERJA KARYAWAN PADA PT PDAM TIRTA PAKUAN KOTA BOGOR
Authors: Yusnita Nancy , Rahdian Ratu Evo
Published: July 2019

ABSTRAKPenelitian ini dilakukan pada PT PDAM Tirta Pakuan Kota Bogor, sukasari 16142. Tujuanpenelitian ini untuk mengetahui pelaksanaanpelatihan yang diterapkan dan untuk mengetahuibagaimana tingkat pelayanan karyawanpada PT PDAM Tirta Pakuan Kota Bogo, serta untukmengetahui pengaruh pelatihan terhadap kinerja karyawan pada PT PDAM Tirta PakuanKota Bogor.Jenis penelitian yang penulis gunakan adalah jenis verifikatif dengan metode penelitianexplanatorysurvey. Jenis penelitianexplanatorysurveyadalah metode yang bertujuan untukmenguji hipotesis, yang umumnya merupakan penelitian yang digunakan yaitu analisiskoefesien korelasi, analisis koefesiensi determinasi, dan uji hipotesis koefesiensi korelasi.Kata Kunci:Pengaruh pelatihan, Kinerja Karyawan
PENGGUNAAN METODE CENTER OF GRAVITY DALAM PENENTUAN LOKASI GUDANG TERHADAP MEMINIMKAN BIAYA TRANSPORTASI PADA PT ELANGPERDANA TYRE INDUSTRY
Authors: Rully Tutus , Aldenia Deiya Caesar
Published: July 2019

ABSTRAKPT Elangperdana Tyre Industry adalah perusahaan yang memproduksi ban untuk semua kendaraan besar maupun kecil. Kegiatan penelitian pada PT. Elangperdana Tyre Industry bertujuan untuk mengetahui dengan adanya gudang di Bogor memperlihatkan adanya biaya transportasi yang dikeluarkan perusahaan sangat besar, dikarenakan adanya jarak yang jauh antar gudang dengan para distributor. Metode analisis yang digunakan adalah dengan menggunakan metode center of gravity. Dari hasil perhitungan dengan menggunakan metode center of gravity maka dapat di tentukan lokasi gudang baru dengan titik koordinat X = 122, Y = 22, yang berlokasi di Solo. Dengan lokasi gudang baru tersebut maka akan meminimkan jarak tempuh dan biaya transportasi dari gudang awal di Bogor terhadap gudang baru yang berlokasi di Solo.Kata kunci : jarak, gudang, center of gravity, biaya.
PENGARUH PENGELOLAAN PIUTANG TERHADAP KEMAMPUAN DALAM MENGHASILKAN LABA PERUSAHAAN PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA SUB SEKTOR PAKAN TERNAK YANG TERCATAT DI BEI
Authors: Simamora Patar , Rosdiana Resta
Published: July 2019

ABSTRAKSetiap perusahaan bertujuan mengembangkan usahanya demi kelangsungan hidup perusahaan dan mendapatkan laba yang optimal. Salah satu kegiatan usahan yang dilakukan oleh perusahaan adalah meningkatkan penjualan yaitu dengan melakukan penjualan secara kredit (piutang), dengan adanya oermberian kredit maka perusahaan perlu melakuakan pengelolaan piutang perusahaan.Penelitian ini dilakukan untuk mengetahui dan membuktikan pengaruh pengelolaan piutang terhadap kemampuan dalam menghasilkan laba perusahaan pada perusahaan industri dasar dan kimia sub sektor pakan ternak yang tercatat di BEI (PT. Charoen Pokphand Indonesia Tbk, PT. Japfa Comfeed Indonesia, PT. Sierad Produce Tbk) periode 2004-2013, baik secara simultan dan parsial. Metode yang digunakan yaitu dengan analisa rasio keuangan dan aging schudule dengan menggunakan regresi linier berganda sebagai alat analisis dan telah melalui uji asumsi klasik.Hasil penelitian menunjukan pengelolaan pitang perusahaan industri dasar dan kimia sub sektor pakan ternak yang tercatat di BEI yaitu PT. Charoen Pokphand Indonesia Tbk, PT. Japfa Comfeed Indonesia, PT. Sierad Produce Tbk dapat dikatakan masih belum optimal. Model regresi dari hasil (R = 83,3%), (R2 = 69,3%), (adjusted R square = 65,8%), (Std. Error of the estimate = 7.81160).Kata kunci : aktivitas, profitabilitas, receivable turnover, receivable turnover in days, total asset turnover, return on invesment.
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PENJUALAN PADA PT MITRA SEJATI MULIA INDUSTRI
Authors: Lestari Retno Martanti Indah , Hakim Muhammad Mahdi
Published: July 2019

ABSTRAKPT Mitra Sejati Mulia Industri adalah perusahaan yang bergerak di bidang jasa CMT (cutting, making, trimming) dengan memproduksi polybag dari berbagai jenis dan ukuran sesuai dengan permintaan/pesanan pelanggan. Dalam penelitian ini peneliti memilih divisi polybag sebagai tempat penelitian disebabkan produk tersebut baru berkembang di perusahaan tersebut yang bergantung dengan tingkat pesanan pelanggan sehingga perusahaan harus mampu menciptakan produk yang sesuai dengan harapan pelanggan. Metode penelitian ini menggunakan analisis regresi berganda dan analisis statistik deskriptif dengan menggunakan control chart (peta kendali). Hasil penelitian diperoleh secara keseluruhan biaya kualitas mengalami peningkatan setiap tahunya, akan tetapi biaya-biaya tersebut secara keseluruhana dapat dikendalikan dengan baik oleh perusahaan. Peningkatan penjualan perusahaan dipengaruhi oleh biaya kualitas sedangkan sisanya dipengaruhi oleh faktor lain. Secara simultan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal berpengaruh terhadap tingkat penjualan pada PT. Mitra Sejati Mulia Industri selama tahun 2009-2012. Secara parsial variabel biaya penilaian (X2), biaya kegagalan internal (X3), dan biaya kegagalan eksternal (X4) berpengaruh secara signifikan terhadap tingkat penjualan, sedangkan variabel biaya pencegahan (X1) tidak berpengaruh secara signifikan terhadap tingkat penjualan.Kata Kunci: Biaya Pencegahan, Biaya Penilaian, Kegagalan Internal, Kegagalan Eksternal, dan Tingkat Penjualan.
KOMPARASI PENGARUH ARUS KAS TERHADAP NILAI PERUSAHAAN ANTARA PT HERO SUPERMARKET TBK DENGAN PT MATAHARI PUTRA PRIMA TBK
Authors: Endah Lestari Retno Martanti Endah Lestari , Puspita Sari Putri
Published: July 2019

Mereka menggunakan laporan keuangan perusahaan untuk mengukur kinerja perusahaan, sehingga mereka tahu bagaimana arus kas perusahaan, dan juga dapat menganalisis dan memprediksi potensi keuangan yang dimiliki oleh perusahaan. Metode analisis yang digunakan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini menunjukkan bahwa arus kas simultan atau sebagian tidak mempengaruhi nilai perusahaan. Perbandingan dari dua perusahaan, dalam hal arus kas berdasarkan aktivitas total selama 2009, 2010 dan 2013 PT Matahari Putra Prima Tbk unggul PT Hero Supermarket Tbk, sedangkan untuk 2 tahun 2011-2012 PT Hero Supermarket TBJ yang total superior aktivitas operasi dibandingkan dengan PT Matahari Putra Prima Tbk. Kemudian berdasarkan aktivitas total investasi, PT Matahari Putra Prima Tbk unggul PT Hero Supermarket Tbk dan berdasarkan total aktivitas pendanaan PT Hero Supermarket Tbk unggul Mathari PT Putra Prima Tbk. Pada tahun 2009 dan pada tahun 2013, PT Matahari Putra Prima Tbk rasio hasil nilai harga-buku (PBV) lebih tinggi dari PT Hero Supermarket Tbk, sedangkan di 2010-2012 PT Hero Supermarket Tbk, yang memiliki rasio PBV yang lebih tinggi bila dibandingkan dengan PT Matahari Putra Prima Tbk.
ANALISIS TINGKAT KEPUASAN PESERTA DIDIK TERHADAP INSTITUSI PENDIDIKAN
Authors: Azhar Zul Azhar
Published: July 2019

ABSTRAKInstitusi pendidikan merupakan bisnis jasa seperti bisnis pada umumnya yang harus mampu meningkatkan kualitas dan kuantitas pelayanan. Universitas Pakuan dalam upaya meningkatkan pelayanan senantiasa peka akan perubahan dan harus mampu menyediakan kurikulum yang tepat sesuai dengan kebutuhan user dan mengikuti perkembangan zaman. Tujuan penelitian ini adalah untuk mengetahui tingkat kepuasan mahasiswa/konsumen terhadap Universitas Pakuan. Dapat disimpulkan bahwa untuk informasi tentang Uinveritas Pakuan, dominan memilih jawaban baik yang dirata-ratakan 51,25%. Untuk Penilaian terhadap staf pengajar, dominan memilih jawaban baik dengan nilai rata-rata 61.33 %. Untuk penilaian terhadap perpustakaan yang memilih jawaban baik dengan nilai yang diratakan 49,4%. Kebersihan merupakan hal yang krusial karena umumnya memberikan jawan kurang baik atau tidak baik dengan nilai rata-rata masing-masing 47,5% dan 34,25% (81.75% persepsi tidak puas). Untuk ketersediaan lahan parkir umum menjawabnya baik denggan nilai rata-rata 52,5%. Kinerja tata usaha juga sangat menentukan tingkat kepuasan mahasiswa, ternyata memberikan penilaian baik sebesar 58.5%. Untuk sarana dan prasarana penilaian yang diberikan mahasiswa dari 9 item butir peranyaan ternyata yang berikan penilaian yang dominan adalah kutang baik dengan nilai sebesar rata-rata 55%.Kata kunci: Kualitas Pelayanan, Kepuasan Konsumen
PERAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT DALAM MEMINIMALISASI NON PERFORMING LOAN PADA PT BANK MITRANIAGA, Tbk
Authors: Lestari Retno Martanti Endah , Masruroh Masruroh
Published: July 2019

The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisisen Value Determination (Kd) of 71.3% means that the role of the internal control system of credit to non-performing loans amount to 71.3%, while the remaining amount 28.7% is explained or influenced by other factors that not examined such as external factors, customer internal factors, and factors of business failure.Keywords: Internal Control Systems of Credit and Non Performing Loan.
ANALISIS PENGELOLAAN VALUTA ASING TERHADAP PROFITABILITAS PT GARUDA INDONESIA (PERSERO) TBK
Authors: Haq Akhsanul , Muniroh Andir
Published: July 2019

In 2013 the company also invested large amounts in the form of additional fleets to support operational improvements financed with foreign currency debt. For the use of these debts, the company must pay the credit debt periodically. The decline in the rupiah against the US dollar led to a growing number of rupiah funds should be spent. This study aims to determine how the management of foreign exchange through the method of hedging against the profitability of the main indicators of profit or loss on foreign exchange of PT Garuda Indonesia (Persero) Tbk using secondary data such as financial statements and annual report of PT Garuda Indonesia (Persero) Tbk and spreads forward and call spread option. The analytical method that used is the method of simulation on alternative methods of hedging foreign exchange rates. Results of the study revealed that the cross currency swap contracts held by the company in 2014 have shown positive results where PT Garuda Indonesia (Persero) Tbk can make a profit of USD 29 770. Because financially, hedging is only intended to protect the interest payments on loans and credit bond investment, the company still has the potential to bear the profit or loss on the change in exchange rates other operations against the US Dollar.Keywords: Management of foreign exchange, cross bilateral swap transaction, forward contracts, call option, the cost of hedging, profitability, and profit and loss on foreign exchange.
ANALISIS PENERAPAN PRINSIP PENYAJIAN DAN PENGUNGKAPAN STANDAR AKUNTANSI KEUANGAN INDONESIA TENTANG KOMBINASI BISNIS PADA LAPORAN KEUANGAN PT TELEKOMUNIKASI INONESIA (PERSERO) TBK PERIODE 2012-2014
Authors: Maimunah Siti
Published: July 2019

Presentation of the value of intangible assets recorded on the financial statements of PT Telekomunikasi Indonesia (Persero) Tbk, there is the value of goodwill should be presented separately to intangible assets. Presentation of goodwill which is not separated from intangible assets to become a problem for the users of financial statements to understand the content of those statements. This study aims to determine how the process of business combinations on the PT Telekomunikasi Indonesia (Persero) Tbk. The study uses secondary data from annual reports and financial statements of the period of 2012 through 2014, and primary data in the form of a questionnaire as a proponent of the theory applied by the researchers so that research will be measurable and objective. The results of this study indicate that goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the value that is recognized by the non-controlling interest and goodwill are presented in the statement of the position of non-current assets kuangan section. PT Telekomunikasi Indonesia (Persero) Tbk in the presentation of its financial statements as a whole in accordance with the standards set, but in the activities of the business combination of PT Telekomunikasi Indonesia (Persero) has not been fully in accordance with IAS 22 revised 2010 from the acquisition resulted in goodwill activities. Goodwill should have been presented in the consolidated statement of financial position on the part of non-current assets separately to other intangible assets.Keywords: Business combinations, acquisitions, goodwill, fair value.
STUDI TERHADAP PEMBAGIAN DIVIDEN DAN DAMPAKNYA TERHADAP HARGA SAHAM PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014
Authors: Lestari Retno Martanti Endah , Permatasari Putri
Published: July 2019

The purpose of this study was to elucidate whether there is a role in influencing patterns of distribution of dividend stock prices. Data processing methods used were descriptive and comparative analysis. The results of this study indicate that not all issuers listed on the Stock Exchange dividends and the distribution of the dividend were varied. Of the 285 listed companies there are 13 issuers that pay dividends above Rp500 per share and most large issuers that pay dividends (MLBI). Issuers who regularly distribute dividends from 2011-2014 as many as 122 listed companies, with issuers who have an average dividend yield and the standard deviation is SQBB largest and the smallest is the SMMA. Of the 122 listed companies that distribute dividends on a regular basis, issuers that have a relative risk (covariance) is lowest that ASDM. After compared with stock prices, issuers that have a positive correlation between the distribution of dividends and stock prices is larger, ie 75.41%. From this study we can conclude that the theory says that the dividend distribution will affect the stock price can not be generalized. The dividend distribution does not necessarily affect the movement of the stock price still due to the dividend distribution of listed companies is negatively correlated with stock prices. In investing stock investors need not sticking to the distribution of dividends, since not all issuers that pay dividends positively correlated to the stock price.Keywords: dividend, stock price, listed on the Stock Exchange
PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN
Authors: KESUMOJATI SISTER CLARA ISLAMY , WIDYASTUTI TRI , DARMANSYAH DARMANSYAH
Published: July 2019

AbstrakOpini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan keputusan. Studi ini bertujuan untuk meneliti pengaruh kualitas audit, financial distress, debt default terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia perioda tahun 2011-2015. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 160 observasi dari 32 perusahaan yang dijadikan sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan regression logistic. Hasil pengujian hipotesis menunjukkan bahwa kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan variabel financial distress dan debt default berpengaruh signifikan terhadap opini audit going concern.Kata kunci: Opini Audit Going Concern, Kualitas Audit, Financial Distress, Debt Default
ANTESEDEN DAN KONSEKUENSI MORAL PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Kota Pekanbaru)
Authors: Basri Yesi Mutia , Al Azhar Al Azhar
Published: July 2019

This study aims to examine socio-demographic factors (age, gender, and education), personal financial experience and political attitudes as a moral determinant of individual tax payers. This study also examines the consequences of tax morale that is tax evasion. This study uses 100 samples of individual tax payers registered in KPP Pratama Tampan Pekanbaru. By using regression analysis, the results showed that socio demographic factors, i.e. age, gender and education, did not affect the tax morale and employment status, furthermore as an entrepreneur also has no effect on tax morale. However, trust and satisfaction on democracy and politics affect tax morale. In addition, tax moral also affect the behavior of tax evasion.Keywords: age, gender, education, income, entrepreneurship, satisfaction, trust, tax morale, tax fraud
PENGARUH LEVERAGE, PROFITABILITAS, DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2016
Authors: Sasongko Hendro , Shaliza Fara
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas, dan EVA terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini merupakan lima belas emiten perusahaan makanan dan minuman di BEI pada periode 2012-2016. Dengan menggunakan teknik purposive sampling, maka diperoleh sembilan sampel. Metode analisis yang digunakan terdiri dari uji asumsi klasik dan uji hipotesis dengan menggunakan SPSS 23. Secara parsial, hasil penelitian menunjukkan bahwa leverage tidak berpengaruh terhadap return saham. Begitu juga dengan profitabilitas dan EVA tidak berpengaruh terhadap return saham. Namun, secara simultan, variabel leverage, profitabilitas, dan EVA bersama-sama berpengaruh terhadap return saham.