bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KINERJA KEUANGAN DAN MAKROEKONOMI TERHADAP RETURN SAHAM PADA SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2011-2015
Authors: Asmirantho Edhi , Mulya Yudhia , Firmansyah Dinar Ardian
Published: July 2019

Abstract This study is aimed to test the effect of financial performance and macroeconomics variables in explaining stock returns. The study conducts two regression models. The first model included only financial performance as independent variables which consist of current ratio, debt to equity ratio, earnings per share, return on assets, economic value added, inventory turnover, and price to earnings ratio. Then the first model is extended to the second model by adding macroeconomics variables which consist of interest rate and inflation. Pooled least squares regression is applied in this study and all of the assumptions to obtain best linier unbiassed estimator are met. The extended model results in an increase of adjusted R-squared value from 46,9% to 60,84%. Keywords: Financial Performance, Interest Rate, Inflation, Stock Return
HUBUNGAN KUALITAS PRODUK, HARGA, DISTRIBUSI DAN STRATEGI PROMOSI TERHADAP KEPUTUSAN MEMBELI KORAN JUALBELI
Authors: Wihartika Doni
Published: July 2019

ABSTRACTFormulation of the problemas follows: (1) Has product quality related with buying decision on Koran JualBeli? (2)Has price related with buying decision on Koran JualBeli? (3) Has distribution related with buying decision on Koran JualBeli? (4) Has promotion strategy related with buying decision on Koran JualBeli? (5) Are there relationships between product quality, price, distribution and promotion strategy of Koran JualBeliwith buying decision of Koran JualBeli? The place of research is in DTX which is located in Bogor, West Java. The result shows that the product (X1) and the promotion strategy (X4) are not partially correlated with the buying decision (Y), while the price (X2) and the distribution (X3) are partially correlated with the buying decision (Y). Keywords: Koran JualBeli, Buying Decision, Distribution, Promotion Strategy
ANALISIS PREFERENSI MASYARAKAT TERHADAP RESTORAN CEPAT SAJI DI KOTA BOGOR
Authors: Hartini Sri , Hartati Lesti
Published: July 2019

ABSTRACTThe objectives of this research are: (1) to identify the most important environmental factors that led to a variety of consumer preferences for fast food restaurants in Bogor; (2) to measure the relative performance of consumer satisfaction attribute in fast food restaurant industry in Bogor by using approach of importance performance analysis; and (3) to identify the pattern of competition among fast food restaurants in Bogor City with the use of SPSS scoring method. Data analysis method used is Fischbein analysis consist of quantitative analysis and qualitative analysis. The results showed that: 1) hygiene factors should be put forward because the concept of fast food restaurants attract more consumers from middle to upper economic level, and of course it is critical to give an assessment of the condition or circumstances in all aspects of the service from fast food restaurants; 2) the level of service provided to the consumer most attributes are in the low priority position matrix with the percentage of 53%, the attribute on the matrix to maintain the achievement is in the second with the percentage of 33%, followed by the main priority attribute is only 9% and the last attribute on the matrix excessive with percentage of 5%. This means there are still many attributes that do not have significant effectiveness to the services provided by each attribute; 3) can be determined the average total scoring of KFC restaurant (20.56, 14%), McD restaurant (18.29, 12%), Pizza Hut restaurant (16.67, 11%), Trio restaurant (15.98,11%), restaurant of Simpang Raya (15.96,11%), Burger Kings restaurant(15.87,10%, Rumah Anai restaurant, (15.18; 10%), and Dominos restaurant (14.83,10%).Keywords: Community Preference, Fast Food Restaurant, and Bogor City
MOTIVASI KERJA DAN KINERJA KARYAWAN ADMINISTRASI PT BPR PAHALAPAKTO
Authors: Pramiana Omi
Published: July 2019

Penelitian ini dilakukan guna mengetahui pengaruh kompensasi dan pelatihan kerja terhadap motivasi kerja, serta mengetahui pengaruh kompensasi, pelatihan kerja dan motivasi terhadap kinerja karyawan. Jenis penelitian ini merupakan penelitian eksplanatori dengan menggunakan karyawan bagian administrasi PT BPR Pahalapakto sebagai responden. Analisis data untuk pengujian hipotesis pada penelitian ini menggunakan analisis jalur (path analysis). Berdasarkan analisis dan pembahasan dapat disimpulkan bahwa kompensasi memberikan kontribusi positif signifikan terhadap motivasi kerja, pelatihan kerja tidak memberikan kontribusi terhadap motivasi kerja, kompensasi memberikan kontribusi positif signifikan terhadap kinerja karyawan, pelatihan kerja memberikan kontribusi positif signifikan terhadap kinerja karyawan, motivasi kerja memberikan kontribusi positif signifikan terhadap kinerja karyawan. Kemudian terdapat pengaruh tidak langsung kompensasi dan pelatihan kerja terhadap kinerja karyawan melalui motivasi kerja.Kata Kunci: Kompensasi, Pelatihan Kerja dan Motivasi, Kinerja Karyawan
PENGARUH KNOWLEDGE LEADERSHIP, KOMUNIKASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT VALADOO INDONESIA
Authors: Oktavianna Rakhmawati
Published: July 2019

Employee performance is considered important for organizations due to the success of an organization influenced by it. Job performance or achievement is the job result which accomplished by an employee in performing tasks according to the responsibility given to him. A common problem that must be considered in the company is related with job performance. Without good employee’s performance at PT Valadoo Indonesia, its excellence is not going to happen. One of the factors that can be used to improve the employee’s performance is knowledge leadership, communication and motivation. Leaders who have a good knowledge and experience will be able to improve the performance of employees in achieving the company's vision and mission. In carrying out the work, the employee can not be separated from communication with fellow co-workers, the boss and the subordinate. Good communication can be an appropriate means to improve employee performance. In addition to communication, it is also necessary if the motivation for employees with high work motivation usually has a peak performance. Therefore, the research aims to know what is the effect of knowledge of leadership, communication, and motivation on employee performance at PT Valadoo Indonesia either partially or simultaneously. The aim of the study is also  to identify and analyze the effect of knowledge of leadership, communication, and motivation on PT Valadoo Indonesia employee performance. The theory used in this study is theories of human resource management, especially those related to knowledge leadership, communication, motivation, and performance of employees. Population  used in this study is the employee of PT Valadoo Indonesia. Sampling technique used is simple random sampling. Method of data collection is using questionnaire data analysis that is Structural Equation Modeling (SEM) of Lisrel 8.7.
EFFECT OF INVESTMENT DECISION AND DIVIDEND POLICY TO THE VALUE OF PT ASTRA ARGO LESTARI TBK IN 2009-2015
Authors: Rukmini Rukmini , Rusnaeni Nani
Published: July 2019

The purpose of this research was to know the influence of investment decision (TAG) to company value (PBV) of PT Astra Argo Lestari Tbk, to know the influence of dividend policy to PTVVA value, to know influence of investment decision and dividend policy to PT Astra Argo Lestari Tbk's value from 2009-2015. Script collection method in this final project was using documentation method, research library, and internet research. While the data analysis method used was descriptive statistical analysis, simple linear regression analysis and multiple hypotheses test. The author conducted a study at the Indonesian Capital Market Electronic Library (ICaMEL) located at the Jakarta Stock Exchange building. The object of study in this research is how big influence of decision of investment and policy of dividend to PT Astra Argo Lestari company value. Based on the result of research using SPSS 23, it is found that investment decision influence 17% to company value, dividend policy influence 45% to company value and investment decision and dividend policy together influence 90,8%. Meanwhile 9.2% other variables were not examined in this study.
HUBUNGAN ANTARA LIKUIDITAS, PENDANAAN DENGAN MANAJEMEN PERKREDITAN KSP DANATAMA JAKARTA
Authors: Wahyudiono Bambang
Published: July 2019

Research have been done based on KSP management and KSP performance. Problem loan increased in some KSP. The study proposed to further explore why this condition happened by analysis relationship between performance loan management, liquidity and funding. Research result presents liquidity rate of entity 68,81% as expected, funding rate 64,23% as expected and Loan management rate of the entity is 65,05% as expected. Result of result also present that the rate of three variables still under value as expected (more than 80%) thatswhy still need to be improve. Correlation rate between liquidity and loan management is 0,212, determination coefficient is 0,0449 or giving impact more or less than 4,49%. There is no correlation between Funding and loan management (rate is -0,0276). T-calculate is less than T-table. Correlation rate between liquidity, funding and loan management simultaneously is 0,093. This shows that liquidity factor together with funding factor giving impact to loan management more significant than partially. Impact of the two variables is 9,3%. As a result, to increase loan management rate will be more effective if increasing liquidity rate and funding rate to be implemented together other than partially instead.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS UNTUK MENGETAHUI KONDISI KEUANGAN YANG BERDAMPAK TERHADAP PREDIKSI FINANCIAL DISTRESS PADA PT BAKRIE & BROTHERS, TBK DAN ANAK PERUSAHAAN
Authors: Simamora Patar , Haerudin Muhamad
Published: July 2019

ABSTRACTFinancial distress is a condition experienced by the company caused by severalfactors, namely liquidity, solvency, and profitability. This study was conducted to determinethe effect of liquidity, solvency, and profitability of the financial distress prediction inPT.Bakrie & Brothers, Tbk and subsidiaries as a result of inability of the company to pay offdebt and suffered losses several times in the period 2003-2012. The results showed liquidity,solvency, and profitability in poor condition. This condition is reinforced by the results of theanalysis by using EVA, MVA, and Z-Scores methods. Hypothesis testing using the F testshows F count > F table (8,583 > 2,866) means liqudity, solvency, and profitabilitysimultaneously affect the prediction of finacial distress. While testing the hypothesis using thet test showed the value of the current ratio (2,359 > 2,028) and debt to total assets ratio(4,730 > 2,028) where t count > t table which means the effect on the interest covarege ratio,meanwhile for the return on invesment t count < -t table (-1,150 < -2,028), which meansaffect too the interest covarage ratio.Keywords : Liquidty, Solvency, Profitability, Financial Distress, Current Ratio, Debt ToTotal Assets Ratio, Return On Invesment, Interest Covarage Ratio.
PERANAN AUDIT INTERN PIUTANG UNTUK MENINGKATKAN KELANCARAN PENYELESAIAN PROYEK DAN EFEKTIVITAS PENDAPATAN PADA PT. BUKAKA TEKNIK UTAMA, TBK
Authors: Endah L Retno Martanti , Mulyono Cytra Anggy
Published: July 2019

ABSTRAKPerusahaan didirikan dengan tujuan tertentu antara lain untuk menunjang kegiatan perusahaan, memenuhi kebutuhan masyarakat terhadap barang dan jasa, yang paling penting bertujuan untuk mendapatkan laba yang layak. Penyelesaian proyek didefinisikan sebagai suatu rangkaian kegiatan yang hanya terjadi sekali, dimana pelaksanaannya sejak awal sampai akhir dibatasi oleh kurun waktu tertentu. Hasil pembayaran tagihan/piutang atas kemajuan proyek tersebut merupakan sumber dana untuk menyelesaikan proyek tersebut sampai selesai. Dengan demikian pengelolaan tagihan atau piutang proyek merupakan salah satu aspek yang penting bagi kelangsungan hidup efektivitas pendapatan dan profitabilitas perusahaan.Tujuan penelitian dilakukan adalah untuk mengetahui peranan audit intern piutang untuk meningkatkan kelancaran penyelesaian proyek dan efektivitas pendapatan pada PT Bukaka Teknik Utama, Tbk. Jenis penelitian ini deskriptif eksploratif serta dengan menggunakan analisis kualitatif. Dalam penelitian ini terdapat dua variabel terkait, yakni variabel bebas / independen peranan audit intern piutang dan variabel dependen yaitu meningkatkan kelancaran penyelesaian proyek dan efektivitas pendapatan.Perputaran piutang pada PT Bukaka Teknik Utama menunjukkan adanya fluktuatif penurunan dan peningkatan, penurunan perputaran piutang tersebut menunjukkan jangka waktu penerimaan atau perolehan atas piutang semakin lama, sehingga menimbulkan risiko timbulnya piutang tak tertagih, sehingga peranan internal audit sangat diperlukan untuk meningkatkan kelancaran penyelesaian proyek dan efektivitas pendapatan.Kata Kunci : Kelancaran penyelesaian proyek , Efektivitas pendapatan , Peranan audit intern piutang
OPTIMALISASI PEMBERIAN PINJAMAN KEPADA ANGG O TA DALAM RANGKA MENINGKATKAN PENDAPATAN PADA KOPERASI AL - FALAA H CIMANGGU PERMAI BOGOR (TAHAP I I )
Authors: Santoso Imam
Published: July 2019

ABSTRAKKoperasi di Indonesia seyogyanya dapat berkembang dengan baik, apalagi pemerintahsudah sering memberi fasilitassehingga koperasi seharusnya dapat menjual barang/jasakepada anggotanyadengan mudah dan murah, jika dibandingkan anggota membeli diluarkoperasi.Metode penelitian ini adalah penelitian kualitatif, yaitu penelitian tentang riset yangbersifat deskriptif dan cenderung menggunakan analisis.Dalam memberikan pinjamanKoperasi Al Falaah sudah menerapkan prinsip kehati-hatian yaitu untuk pinjaman di atasRp. 10,-juta harus ada jaminan tambahan berupa BPKB Kendaraan atau Sertifikat Tanah/Bangunan untuk meminimalisir terjadinya resiko terjadinya pinjaman anggota / pihutangbermasalah.Namun demikian, untuk pinjaman misalnya untuk pembelian suatu barangdagangan dengan jaminan tambahan berupa BPKB sepeda/kendaraan bermotor, menurutpendapat penulis masih kurang mengkover resiko bila terjadi pinjaman macet mengingatharga jual jaiminan tersebut kemungkinan besar harganya mengalami penurunan menjadilebih renda dibanding dengan nilai pinjamannya berikut nilai keterlambatan pelunasannya.Dengan demikian masih diperlukan jaminan tambahan lainnya untuk mengkoverkemungkinan kekurangan tersebut apabila hal terjadi hal yang terburuk.Dalam memberikanpinjaman, terutama pinjaman untuk memenuhi kekurangan modal kerja anggota, Koperasi AlFalaah mendasarkan Limit Pinjamannya pada 5 kali jumlah Simpanan Sukarela anggotapeminjam. Hal ini masih membuka kemungkinan terjadinya kekurangan modal kerja yangdapat mengganggu / menimbulkan ketidak lancaran operasional usaha yang dapat berakibatpada tidak tepatnya waktu pelunasan bahkan bisa menimbulkan pijaman yang macet.Dalammemberikan pinjaman modal kerjaKoperasi Al Falaah belummemperhitungkan TC, SelfFinancing Peminjamdan Dasar Pembiayaan Kreditur (apakah berdasarkan Rencana/Realisasidari Penjualan/Pembelian). Dasar Pembiayaan Kreditur diperlukan karena dapat memberikankeyakinan kepada kreditur terhadap kemampuan pelunasan/ability repaymentdebitur.Kata kunci:Self TradingdanTrade Circle
PERLAKUAN AKUNTANSI PIUTANG AIR TERHADAP KEWAJARAN NILAI DAN BEBAN PENYISIHAN PIUTANG PADA LAPORAN KEUANGAN PDAM TIRTA KAHURIPAN KABUPATEN BOGOR
Authors: Octavianty Ellyn , Fajarrohmi Ria
Published: July 2019

Pelaksanaan penyajian piutang dalam laporan keuangannya PDAM Tirta Kahuripan memiliki ketidaksesuaian pada saat terjadinya transaksi pembayaran kembali piutang yang telah dihapuskan. Pengukuran piutang air dihitung berdasarkan besarnya jasa air serta beban tetap yang dikenakan kepada pelanggan. Pengakuan piutang air diakui ketika proses kalkulasi meter air menjadi rekening air siap ditagih telah dilaksanakan. Penilaian piutang air dinilai sesuai dengan nilai yang dapat ditagih. Penyisihan piutang air dihitung dengan menggunakan metode efisiensi yang berdasarkan pada total tagihan dan total penerimaan piutang. Persentase penyisihan pada tahun berjalan diperoleh dengan menghitung rata-rata persentase penyisihan piutang selama tiga tahun terakhir. Pelaporan piutang usaha disajikan di dalam laporan posisi keuangan. Sedangkan beban penyisihan piutang diakui pada laporan laba rugi pada pos biaya umum dan administrasi.Kata Kunci: Pengukuran Piutang, Pengakuan Piutang, Penilaian Piutang, Penyajian Wajar Piutang Dalam Laporan Keuangan
ANALISIS KINERJA PERUSAHAAN BERDASARKAN LAPORAN ARUS KAS PADA PT INDOMOBIL SUKSES INTERNASIONAL TBK
Authors: Hardiyanto Arief Tri , Bertus Stefan Michael Benyamin
Published: July 2019

This research discusses the role of the analysis of the cash flow statement as supporting the evaluation of company performance based on cash flow ratio, so that it can be seen in the company's ability to manage cash, either in operating activities, investing activities, and financing activities. The analysis is expected to be useful as a supporting device in the decision making process for users of financial statements for both internal and external parties. Based on the analysis of the cash flow pattern, it can be seen operating activities resulted in net cash the company is negative. Thus the financial condition of PT Indomobil Sukses Internasional Tbk is not good. Cash flows from investing activities yielded negative results, thus the financial condition of PT Indomobil Sukses Internasional Tbk is both a financing cash flow generating net amount of cash flow that is positive. The third explanation pattern of cash flow, it can be concluded that the financial condition of PT Indomobil Sukses Internasional Tbk generally in poor condition. Then, based on the analysis of the cash flow statement, author obtained information that the company has liquidity and solvency levels that are less good. The capital structure of the company has not been sufficiently effective and efficient.Keywords: Analysis of Cash Flow Statement
PENGARUH KINERJA KEUANGAN DAN FAKTOR EKONOMI MAKRO DALAM MEMPREDIKSI VOLATILITAS HARGA SAHAM PERUSAHAAN SUBSEKTOR INDUSTRI FOOD AND BEVERAGES
Authors: Ilmiyono Agung Fajar
Published: July 2019

ABSTRACTThis study aims to analyze and test the effect of financial performance and macro economic to stock price volatility in food and beverages companies listed in the Indonesia Stock Exchange period 2012-2016. Thirtyfive samples are tested by classical assumption using multiple regression analysis technique. The result shows that the financial performance partially has no significant effect on stock price volatility and macro economic partially has no significant effect on stock price volatility. Keywords: ROA, DER, Net Cash Flow, Inflation, Exchange Rate, Interest Rate, and Volatility Stock Price
THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK PRICE AT PHARMACEUTICAL SUB-SECTOR COMPANY LISTED IN INDONESIA STOCK EXCHANGE
Authors: Asmirantho Edhi , Somantri Oktiviani Kusumah
Published: July 2019

This study aims to determine the effect of likuidity, solvency, activity, profitability and market with Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return on Equity (ROE), and Earnings per Share(EPS), as indicators, of the pharmaceutical company listed in Indonesia Stock Exchange during the period 2012-2016 to stock price. The type of research is explanatory survey verification and research technique used is inferential statistic. In addition the analytical method used in this research is regression analysis of panel data, namely, t test, F test, and classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation tests with E-Views 9. The results showed that in partial EPS significantly effects stock price, while CR, ROE, DER, and TATO had not significantly effect the stock price. Adjusted R square value was 0,5040 which showed that CR, DER, TATO, ROE, and EPS influenced the dependent variable by 50,40%, while the remaining 49,6% was influenced by other variables. It can be conluded that in sub sector pharmaceutical, investors were more concerned about the companys EPS instead of other variables. On the other hand, investors simultaneously concerned the CR, DER, TATO, ROE, and EPS in their investment decision and also other variables which were not included in this research.Keywords: Current Ratio, Debt to Equity Ratio, Total Assets Turnover, Return on Equity, Earning Per Share, Stock Price
GOOD CORPORATE GOVERNANCE, CONSERVATISM ACCOUNTING, REAL EARNINGS MANAGEMENT, AND INFORMATION ASYMMETRY ON SHARE RETURN
Authors: Sugiyanto Sugiyanto , Candra Alexander
Published: July 2019

This study aims to analyze the influence of accounting conservatism, real earnings management, and information asymmetry on stock returns. This study uses the sample of all manufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015. The total number of companies used as sample research is 44 companies with observations for three years. Pursuant to purposive sampling method, total of research sample is 132 financial reports and annual reports. The results of this study indicate: (1) Good corporate governance has a significant negative effect on stock return with a significance value of 0.002<0.050; (2) Conservatism with accrual-based conservatism proxy has a significant negative effect on stock return with a significance value of 0.032 <0.050; (3) Real earnings management with the proxy of discretionary cash flow has no effect on stock return with a significance value of 0.050; and (4) Information asymmetry with proxy of bid-ask spread has no effect on stock return with significance value of 0.453> 0.05.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, EARNINGS MANAGEMENT, INTELLECTUAL CAPITAL, AND TAX AGGRESSIVENESS TO FIRM VALUE
Authors: Zahra Mutia , Wulandari Rosita , Syafrizal Syafrizal
Published: July 2019

This study aims to examine the factors that Affect the value of the company. The independent variable used is Managerial Ownership, Profit Management, Intellectual Capital and Aggressive Tax Action.This research method uses secondary data types. The sample of this research is manufacturing company of industrial sector of consumer goods listed in the Indonesia Stock Exchange. The sample was chosen by purposive sampling. The number of companies taken as the sample is 10 companies 2011-2015 period. To test the hypothesis, this study uses a significant level of 0:05, it shows that managerial ownership, management and aggressive tax earnings measures have no significant effect on firm value, while intellectual capital has a positive and significant influence on firm value.
PERSEPSI PEMERIKSA TERHADAP IMPLEMENTASI KODE ETIK DI LINGKUNGAN BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
Authors: Tatiara Nissa Hanny , Astuti Yuniasih Dwi
Published: July 2019

Dalam pelaksanaan tugasnya yakni pemeriksaan terhadap tanggung jawab pengelolaan Keuangan Negara, pemeriksa hendaknya menjunjung tinggi kode etik pekerjaan demi tercipta efektifitas dan efisiensi pemeriksaan. Dalam rangka menumbuh kembangkan kembali kode etik di lingkungan pemeriksa, pimpinan BPK menerapkan kebijakan penegakan kode etik. Penelitian ini menggunakan analisis diskriptif kualitatif, dengan metode wawancara mendalam untuk mengetahui bagaimana persepsi pemeriksa dalam pelaksanaan kode etik di pekerjaanya. Dengan menggunakan metode analisis implementasi George C. Edward III, penelitian ini menemukan beberapa kekurangan pengimplementasian kode etik pemeriksa di BPK. Kekurangan pengimplementasian kode etik dapat berdampak pada kecenderungan kegagalan kebijakan yang sedang berjalan. Penelitian ini memberikan masukan bagi pembuat kebijakan, antara lain hal-hal yang perlu ditingkatkan dan diperhatikan demi keberhasilan program di masa datang.
Faktor-faktor yang mempengaruhi volume pembiayaan berbasis bagi hasil dan rasio bopo pada perbankan syariah
Authors: WIRMAN WIRMAN
Published: July 2019

The objective of the study is to obtain empirical evidence of factors affecting the volume of financing based on cost sharing and the ratio of BOPO to Sharia Banking. The number of population in this study is the number of units analyzed consisting of all Islamic banks in Indonesia either BUS, UUS or BPRS. The method of selecting the sample used is purposive sampling. Testing using multiple regression analysis. The result of the research shows that there is influence of DPK to funding based on the result of mudharabah and musyarakah in both syariah banking institution in Indonesia. There is an effect of earnings on financing based on the sharing of mudharabah and musharaka in both Islamic banking institutions in Indonesia. There is no effect of NPF/non-performing financing on Mudharabah-based finance sharing in BUS in Indonesia. However, the NPF has a significant effect on mudharabah-based revenue sharing at the SRB. There is no effect of NPF / non-performing financing on the musharaka-based financing of the BUS in Indonesia. However, the NPF has a significant effect on the musharaka-based sharing financing in the SRB. There is no effect of interest rate on cost sharing based on mudharabah and musyarakah result in sharia banking in Indonesia. There is a funding effect based on the results of mudharabah and musyarakah on the ratio of BOPO in both Islamic banking institutions in Indonesia.
Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia
Authors: PUSPITA DEANNA , FEBRIANTI MEIRISKA
Published: July 2019

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.
Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan non keuangan
Authors: LUSIANA DEWI , AGUSTINA DEWI
Published: July 2019

The purpose of this research is to get empirical evidence about factor- factor which affect to firm value on non-financial companies. This research was conducted to determine the effect of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, intangible asset, liquidity ratio, and asset turnover to firm value. The samples in this research consist of 33 non-financial companies that have been listed in Indonesia Stock Exchanges (BEI) from period 2011 until 2014. Samples selected based on purposive sampling method with total 132 research data were used. The statistical used in this research was multiple regression method. The research showed that financial leverage, dividend policy, liquidity ratio, and asset turnover had no effect to firm value. Only managerial ownership, profitability, firm size, investment opportunity, and intangible asset had effect to firm value.
Pengaruh debt to asset ratio , rasio kas, size, return on asset, growth dan kepemilikan institusional terhadap dividend payout ratio pada sektor perbankan
Authors: STEVANIUS STEVANIUS , YAP STEVEN
Published: July 2019

The purpose of this study is to analyze and obtain empirical evidence of the effect of debt to asset ratio, cash ratio, size, return on assets, growth, and ownership Institutional dividend payout ratio. The objects used in this study is the banking sector listed in Indonesia Stock Exchange from the period 2008-2014. The sample consisted of eight companies which have been selected by purposive sampling method and analyzed using Eviews8 with multiple linear regression and random effect models to test the hypothesis. This study shows that the debt to asset ratio has an influence on the dividend payout ratio while the cash ratio, size, return on assets, growth, and institutional ownership has no effect on the dividend payout ratio. Overall, the independent variables have an effect simultaneously to the dividend payout ratio.
Optimasi Briket Bungkil Jarak Pagar (Jatropha Curcas) Melalui Variasi Tepung Tapioka
Authors: Rumape Opir , Mohamad Erni , Mohi Rindi Antika
Published: July 2019

This research was aimed to synthesis and charaeterization of bio briquette from jathropa as fuel alternative. It was tested froxmite malysis and through variation of sharch. The res showed that briquette of jathropa head 7,837% of moisture content, 5,993% of ash, 50,900% volatile compounds, density and 7027,322- 6120,711 kal/g of calorifie value.Keywords: Jatropha, biobriket characteristics, test proximate, tapiocaPenelitian ini bertujuan untuk mengetahui proses pembuatan briket jarak pagar melalui variasi tepung tapioka sebagai bahan alternatif, melalui tahapan penelitian yang meliputi pembuatan briket yaitu pengeringan, karbonasi, dan pencetakan. Karakterisasi briket meliputi uji proksimasi yakni kadar air, kadar abu, kadar senyawa volatil, kadar karbon terikat, kerapatan dan nilai kalor. Dari hasil uji proksimasi menunjukkan bahwa briket dari bungkil jarak pagar memperoleh rata-rata 7,837 %. untuk kadar air, rata-rata 5,993 %. untuk kadar abu, rata-rata 50,900% untuk kadar senyawa volatil, 7027,322 -6120,711 kal/g untuk nilai kalor.Kata kunci: Jarak pagar, karakteristik biobriket, uji proksimasi, tepung tapioka
composite plastics with microdispersions of SiC, TiN and cement
Authors: Staroadomskyk D. L.
Published: July 2019

New data on the eff ect of a SiC and TiN fi llers on the practically important properties of epoxy polymer are presented. The possibilities for a signifi cant increase in microhardness – 1.5–2 times, bending modulus (1.4–1.7 times), compressive strength (for SiC), abrasion resistance and chemical resistance (in nitric acid and acetone/ethyl acetate) are established. At the same time, the thermal stability of the compositions and their strength properties is substantially increased. This is manifested in the eff ects of strengthening (compared with the unfi lled analogue) and plasticization of such composites after temperatures that destroy the ordinary polyepoxides (200–300°C. These eff ects are not covered in the literature and are named by the author as “eff ects of thermal strengthening and thermoplasticization of epoxy composites”.
Flame retardant composite coating for cellulose
Authors: Rodlovskaya E. N. , Vasnev V. A.
Published: July 2019

A composition and a method of applying a fl ame retardant composite coating for cellulose based fabrics are proposed in the paper. Optimal concentrations of components, which allow obtaining a coating with a maximum degree of oxygen index of 46%, were determined. It is shown that the observed fi re-resistant eff ects are a consequence of the complex infl uence of all components of the phosphorus, nitrogen, siloxane-containing composition.
Dependence of colour difference formulae on regular changes of colour
coordinates in CIELAB colour space
Authors: ONUR CINKO UGUR , BEHCET BECERIR BEHCET
Published: July 2019

Four colour difference formulae [CIELAB (1976), CMC (2:1), CIE94 (2:1:1) and CIEDE2000 (2:1:1)] were assessed in
CIELAB colour space for regular changes in colour coordinates. L*, a* and b* coordinates were changed regularly both as
increasing and decreasing steps in different lightness and hue regions of the colour space. The dependence and
consistency of the four formulae were researched depending on regular and constant colour coordinate changes. The aim
of the empirical study was to determine if there could be a possibility of using different colour difference formulae in
different hue regions of CIELAB colour space; in the region of bulk that each formula would give the best fitting and the
most reliable results. The empirical study was carried out by using a special software which was prepared for the purpose.
The results showed that CIELAB and CIE94 gave corresponding results with each other in the computing ranges. All the
formulae showed different computing characteristics in the computation ranges. CMC formula gave the highest colour
differences when computing near the grey point. It was concluded that CIEDE2000 formula suited itself the best according
to the changes in computing steps. A more complicated software would be necessary to determine the sensitivity of the
formulae by which the computing would be performed by changing all the coordinates (L*, a* and b*) at the same time.
Investigation of various factors affecting the coefficient of friction of yarn
by using Taguchi method
Authors: MUHAMMAD MOHSIN , LI NAI-WEN , MUHAMMAD SOHAIL ANJUM , MUHAMMAD KASHIF MAJEED
Published: July 2019

This research aims to analyze certain effects of yarn characteristics such as: cotton type, yarn quality, yarn spinning
technique, yarn twist and linear density and yarn finish on coefficient of friction of yarn by using Taguchi approach. For
evaluation of levels and response factors, 72 experiments are performed by using L36 orthogonal design twice for Taguchi
approach. The results show that yarns comprising of finer fibers, combed, waxed, Rotor spun, optimum twist and low linear
density have lowest coefficient of friction of yarn, which ultimately improves subsequent textile processes and improve
product qualities.
Effects of waste cotton usage on properties of OE-rotor yarns
and knitted fabrics
Authors: KILIC MUSA , KAYNAK H. KÜBRA , KILIC GONCA BALCI , DEMIR MURAT , TIRYAKI EFLATUN
Published: July 2019

The use of recycled materials has gained massive importance in textile sector as well as in other sectors as the effects of
reduction of natural sources are felt all over the world. In this study, it was aimed to analyse the effects of recycled cotton
usage on properties of OE-rotor spun yarns and knitted fabrics produced from these yarns. For this purpose, OE-rotor
yarns were produced at different proportion levels of virgin cotton and waste cotton that derived from blowroom 25%, 50%,
75%, 100%, respectively. For better assessment, properties of OE-rotor yarns that contain waste cotton were compared
with 100% virgin cotton OE rotor yarn. Physical, structural and mechanical properties such as unevenness, imperfections,
hairiness, breaking force, elongation, yarn-to-yarn friction, yarn-to-metal friction and yarn-to-ceramic friction were
measured by Uster Tester 4 SX, Uster Zweigle Hairiness Tester 5, Uster Tensorapid 3 and CTT by Lawson Hemphill. At
the second part of the study, single-jersey knitted fabrics were produced from OE-rotor spun yarns. Effects of waste cotton
proportion on knitted fabric properties such as pilling, abrasion resistance, bursting strength and air permeability were also
evaluated. Results showed that, the use of up to 75% per cent of waste cotton blended yarns show no statistically
significant differences on yarn and fabric properties.
Stabilisation and Structural Reforms for Sustained Growth
Authors: Amjad Rashid
Published: July 2019

First, an overview of the world economy to provide us with the stark evidence of the deep economic and social crisis which the world still faces despite the process of far reaching economic reforms and adjustments which many countries have undertaken over the past decade and a half, Global unemployment today, as a proportion of potential employment, is higher than at any time since the Great Depression. Of a world labour force estimated at 2.8 billion people, an estimated 30 per cent are not productively employed. More than 120 million people are registered as unemployed throughout the world, in that they seek and are available for work but cannot find it. An estimated 700 million people are underemployed, the ‘working poor’, and they form the bulk of the estimated 1.1 billion absolute poor in the world. With new entrants joining the labour force at an increasing rate, the pressures on the employment situation and poverty problem will further intensify in the coming years.
How to be an Asian Tiger
Authors: Alam Anis
Published: July 2019

In 1995 the Republic of Korea (ROK) was officially admitted to the
Organisation for Economic Cooperation and Development (OECD). This
organisation groups together industrially developed countries of the world.
Recently, the World Bank has also released a study of China that predicts
that China is going to become the second biggest economy in the next
fifteen years if its economic growth follows the pattern of the last fifteen
years. ROK is the only country from among the developing countries to join
the ranks of the developed industrialised countries in the last thirty years.
However, it is still a small country compared to China. Hence when China
completes its transformation into an industrialised country the whole world
will be affected.
Agrotechnology aspects to the assessment of oil flax growing of bouble use
Authors: Al.L. Rudik
Published: July 2019

The aim is to study the role of agroecological oil flax in modern crop rotations and ways to increase its value by integration of technological complex use of its products. The analytical assessment of the oil flax impact on the state of modern crop rotations is represented. The influence of agricultural practices on yield crops involving the use of seeds and straw is examined. The estimation of the total productivity of crops with yield performance, quality and yield of products is done. The energy assessment of waste straw processing is represented. The maximum yield of 1.65 t/ha of seeds and 2.36 t/ha of straw is produced on N90P60K60 background at sowing with row spacing of 15 cm seeding rate of 6 mln.sht/ha. Irrigation on the same background of 2.16 t/ha of seeds and 3.19 t/ha of straw is obtained by seeding with 15 cm row spacing of 7 mln.sht/ha. It is proved that the irrigation and increasing mineral nutrition increases as the mass of straw and technological parameters of its quality. The energy value of straw as a biofuel source is estimated at 21.6 ... 37.4 GJ/ha. It is proved that under the conditions of Steppe zone the technology of straw use works best under irrigation. Oil flax straw can be regarded as a renewable source of pulp and straw recycling technology has a positive effect on the ecological condition of agrophytocenosis in the whole. It is proposed to use sampling on technological indexes of quality straw in the selection process that is necessary for the introduction of double use technologies.
The main aspects of the methodology of the development of municipal construction sites with environmental and economic factors
Authors: S.A. Pimenova , O.A. Rusalovich , O.V. Sokolova
Published: July 2019

The modern development of municipal formations due to several factors, influencing on the process engineering training and learning. First and foremost, the development of building sites can be described as the process increasingly probabilistic planning, since the development environment is influenced by numerous social, environmental and economic risks.
Does Leverage Influence Firms' Investment Decisions? The Case of BSE 500 Index Companies
Authors: Sunil Kumar  , Ashutosh Verma  , C. V. R. S. Vijaya Kumar
Published: July 2019

The present paper analyses the impact of leverage on investment for BSE 500 index Indian companies excluding the banking and financial companies. The empirical methodology involves application of random effects and fixed effects models on panel data with 320 cross-sections over a period of 17 years with 5440 observations. We find that Hausman test fixed effects model is appropriate and it has been able to capture significant negative association between investment and leverage for both measures, namely, total leverage and long-term leverage. All the other coefficients except cash flows are significant but the coefficient values are quite low. Therefore, the study applies Wald test wherein all the coefficients are significantly different from zero. Sales, firm size and Tobin's Q have positive whereas firm age has negative association with investment. The association between investment and leverage for low and high growth opportunities firms has been examined using a dummy variable and the results indicate that there is positive association between these variables for high growth companies.
Job-Satisfaction Factors of Employees in Sri Lankan Export Manufacturing Companies
Authors: G. R. M. Gamlath
Published: July 2019

Employee job satisfaction becomes one of the most popular research topics which have been examined by the human resource researchers and scientists around the world. It plays a pivotal role in reducing the firms' turnover ratio and enhances the employee efficiency. Considerably, this study conducts in the export manufacturing companies which are well-diversified and rapidly growing business companiescontributing more to the economic development of the country. The aim of the study is to determine the factors influencing employee job satisfaction of export manufacturing organizations leading to organizational performance and evaluate the impact of such factors to employee job satisfaction. The findings of this study would help organizations to develop strategies helping policy makers of export manufacturing companies in Western Province, Sri Lanka. Employee job satisfaction is the dependent variables while the level of compensation, degree of supervision, degree of promotional opportunities, relationship of co-workers and job-itself are the predictors of this study. A structured questionnaire was distributed among the 500 employees who work in the export processing companies in Western Province, Sri Lanka. The data was analysed by using descriptive statistics and the multiple regression. The results revealed that 97% of the changes in employee job performance are explained by the changes in Level of Compensation (LOC), Degree of Supervision (DOS), Degree of Promotional Opportunities (DPO), Relationship among Co-workers (RACO), and Job-Itself (JIS) referring that all factors included in the study are contributing to the employee job satisfaction. Finally, policy makers as well as company owners & management should pay their greater attention on these factors in order to improve their employee job satisfaction so that, they will encourage to work hard for the institutional development as well as the basis economic development of the country.
An Empirical Study on the Barriers and Application of Best Green Supply Logistic Practices in Manufacturing Sector
Authors: Vaneeta Aggarwal
Published: July 2019

In recent years, concept of green supply chain management has started gaining importance in India inspite of unclear regulations from the government. Logisticsinvolve not only transportation but also warehousing, packaging, inventory management and material handling. All these activities in logistic make a substantial adverse impact on the environment. Green logistic practices are the need of the hour to reduce the impact on the environment and gain competitive advantage. The major objective of this paper is to empirically analyze the major barriers to implementation of green logistics and to statistically rank the best green logistics practices with respect to Manufacturing Sector in Tamil Nadu.Quantitative approach was carried out to find out the barriers to green logistics and filter out the best green practices with the help of survey conducted among the middle level managers in the operations department of different organizations in Manufacturing Sector in Tamil Nadu. The major barriers emerged from the study are cost of implementation of green logistics, lack of training in green logistics practices, lack of top level management commitment, lack of acceptance in advancement of new technology and practices and lack of skilled human resource. This research study will help the policy makers in understanding the significance of the green supply chain management and the overall sustainability by focusing on green supply chain logistics resulting in positive mindset towards enforcement of environment protection rules and regulations.
Application of Free Cash Flow to Equity Model in Valuing Mahindra Group Companies: An Empirical Study
Authors: Bhargav Pandya
Published: July 2019

The paper aims at applying the free cash flow to equity model in estimating the value of equity of the NIFTY Mahindra Group Index companies. It also serves to estimate a degree of under or overvaluation of these companies by comparing estimated value with the market price of the stocks. A sample consists of six companies covered in NIFTY Mahindra Group Index. Values of equity shares of these companies were estimated by applying free cash flow to equity model over a forecast period of five years ranging from 2019 to 2023. After the forecast period, the terminal value was found out by using the constant growth model. The values per share of sample companies were estimated as on March 31, 2018, and they were compared with market prices of these companies for the corresponding period. The results of the study revealed that five out of six companies were undervalued relative to the market price. Mahindra CIE Automotive Ltd was found to be highly undervalued across the sample representing 94.83% of undervaluation.
POTENSI PULAU MOLOSING DI BOLAANG MONGONDOW SEBAGAI KAWASAN WISATA
Authors: Nangoy Marnix L. D. , Saroyo Saroyo
Published: July 2019

Pulau Molosing yang terletak di Kabupaten Bolaang Mongondow dapat dikembangkan sebagai daerah tujuan wisata berbasis alam. Hal ini disebabkan karena adanya dua potensi yang paling penting, yaitu keanekaragaman hayati dan asesibilitasnya. Beberapa jenis habitat ditemukan di pulau tersebut yang meliputi terumbu karang, formasi pantai, bakau, dan hutan hujan. Pengunjung dapat menggunakan perahu dari desa terdekat untuk mencapai pulau tersebut. POTENCY OF MOLOSING ISLAND IN BOLAANG MONGONDOW DISTRICT AS TOURISM AREAMolosing Island that was located in Bolaang Mongondow District can be developed as nature-based tourism destination. Because of two important aspects i.e. biodiversity and accessibility. Many kinds of habitat can be found in this island, such as coral reef, beach formations, mangrove, and rainforest. Visitors can use the boat from the nearest village to reach this island.