bluuebunny/crossref_metadata_2025 huggingface dataset:
KUALITAS PELAYANAN DAN KEPUASAN WAJIB PAJAK PADA BADAN KEUANGAN DAERAH KABUPATEN BULELENG
Authors: Dewi Luh Evy Sri Kusuma
Published: February 2020

Perusahaan penjual jasa seharusnya menyadari pentingnya kualitas pelayanan dalam aktivitas penjualan produk dan jasa yang ditawarkan. Banyak sekali pelayanan yang kurang memuaskan yang diakibatkan karena kurangnya perhatian terhadap saran-saran dari konsumen atau wajib pajak. Hal ini mengakibatkan perusahaan kehilangan konsumen. Jumlah konsumen sangat besar pengaruhnya terhadap perusahaan yang bergerak dalam bidang penjualan jasa, karena bagi perusahaan jasa, nasabah merupakan pemasukan / pendapatan. Penelitian ini dilakukan untuk mengetahui kualitas pelayanan pegawai dengan indikator bukti fisik, perhatian, keandalan, ketanggapan dan jaminan terhadap kepuasan wajib pajak di kantor Badan Keuangan Daerah Kabupaten Buleleng. Penelitian ini dilakukan dengan pendekatan kuisioner dengan sampel berjumlah 100 responden. Metode pengambilan sampel dengan menggunakan rumus slovin (sevilla et. Al., 1960 : 182). Jenis penelitian yang digunakan adalah deskriptif kuantitatif dan kualitatif. Analisis statistik dan pengujian hipotesis menggunakan analisis regresi berganda, koefisien determinasi, uji f dan uji t dengan menggunakan bantuan program Microsoft Excel dan program Statistical Product and Service Solution (SPSS) for windows Version 20. Dari hasil penelitian didapatkan serta dapat disimpulkan variabel perhatian dan variable keandalan secara parsial berpengaruh signifikan terhadap kepuasan Wajib Pajak pada Badan Keuangan Daerah Kabupaten Buleleng, sedangankan variabel fasilitas fisik, ketanggapan dan jaminan berpengaruh tidak signifikan terhadap kepuasan wajib pajak di Badan Keuangan Daerah Kabupaten Buleleng. Kualitas pelayanan yang terdiri dari variable fasilitas fisik, perhatian, keandalan, ketanggapan dan jaminan secara simultan berpengaruh signifikan terhadap kepuasan wajib pajak pada Badan Keuangan Daerah Kabupaten Buleleng, serta variabel responsivess merupakan variabel yang dominan memengaruhi kepuasan wajib pajak pada Badan Keuangan daerah Kabupaten Buleleng. Berdasarkan simpulan maka dapat disarankan variable kesigapan dan perhatian adalah variabel yang berpengaruh signifikan terhadap kepuasan wajib pajak sehingga Badan Keuangan Daerah Kabupaten Buleleng hendaknya menjaga dan berusaha meningkatkan kesigapan dan perhatian dalam memberikan pelayanan kepada wajib pajak agar kepuasan wajib pajak meningkat Badan Keuangan Daerah Kabupaten Buleleng hendaknya menjaga kualitas pelayanan dengan memerhatikan keinginan, kebutuhan, dan berkomunikasi baik dengan wajib pajak agar kepuasan wajib Pajak dapat ditingkatkan sehingga meningkatkan kesadaran wajib Pajak untuk bertransaksi pada Badan Keuangan Daerah Kabupaten Buleleng.
KUALITAS PELAYANAN KASIR DAN KEPUASAN NASABAH PADA P.T BANK PEMBANGUNAN DAERAH BALI CABANG SERIRIT- BULELENG
Authors: Suandana I Nyoman
Published: February 2020

PT Bank BPD Bali Cabang Seririt sebagai lembaga keuangan milik Pemerintah Daerah Bali berkewajiban untuk memberikan layanan terbaik kepada para nasabahnya. Pelayanan prima diharapkan dapat membuat para nasabah tidak berpaling ke lembaga keuangan lain. Untuk dapat tercapainya tujuan tersebut bank harus tahu betul apa yang menjadi kebutuhan para nasabah, Penelitian ini dilakukan untuk mengetahui pengaruh kualitas pelayanan kasir terhadap kepuasan nasabah baik secara parsial maupun simultan, serta untuk mengetahui variabel yang dominan memengaruhi kepuasan nasabah pada P.T Bank BPD Bali Cabang Seririt- Buleleng. Penelitian ini dilakukan dengan pendekatan kuesioner dengan sampel berjumlah 100 responden. Metode pengambilan sampel dengan menggunakan purposive sampling. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dan kualitatif. Analisis statistik dan pengujian hipotesis menggunakan analisis regresi berganda, koefisien determinasi, uji F dan uji t dengan menggunakan bantuan program Microsoft Excel dan program Statistical Product and Service Solution (SPSS) for windows Version 17. Hasil penelitian menunjukan bahwa 1) Variabel fasilitas fisik, perhatian dan variabel jaminan secara parsial berpengaruh signifikan terhadap kepuasan nasabah pada Bank BPD Bali Cabang Seririt, sedangkan variabel keandalan dan kesigapan berpengaruh tidak signifikan terhadap kepuasan nasabah pada Bank BPD Bali Cabang Seririt. 2)  Kualitas pelayanan yang terdiri dari variabel fasilitas fisik, perhatian, keandalan,  kesigapan dan  jaminan secara simultan berpengaruh signifikan terhadap kepuasan nasabah pada Bank BPD Bali Cabang Seririt. 3). Variabel kepastian merupakan variabel yang paling dominan memengaruhi kepuasan nasabah pada Bank BPD Bali Cabang Seririt. Model regresi linier berganda diperoleh dalam bentuk persamaan Y = -7,24 + 0,603X1 + 0,376X2 + 0,072X3 + 0,020X4 + 0,683X5 dengan koefisien determinasi sebesar 88,4%  terhadap kepuasan nasabah sedangkan sisanya sebesar 11,6 % dipengaruhi variabel lain yang tidak diteliti. Saran yang diajukan pada penelitian ini adalah BPD Bali Cabang Seririt hendaknya menjaga kualitas pelayanan dengan memerhatikan keinginan, kebutuhan, dan berkomunikasi baik dengan nasabah agar kepuasan nasabah dapat ditingkatkan sehingga meningkatkan kesadaran nasabah untuk bertransaksi pada Bank BPD Bali Cabang Seririt.
PENGARUH PENDAPATAN ASLI DAERAH, INVESTASI TOTAL, DAN LAJU INFLASI TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI PROVINSI BALI
Authors: Bhegawati Desak Ayu Sriary
Published: February 2020

Pembangunan Nasional di bidang ekonomi yang tertuang didalam GBHN1999 bertujuan untuk mewujudkan landasan pembangunan yang berkelanjutan. Parameter pembangunan ekonomi suatu daerah dapat dilihat dari peningkatan atau pertumbuhan ekonomi yang terjadi akibat proses pembangunan di daerah tersebut. Pertumbuhan ekonomi daerah tercermin melalui Produk Domestik Regional Bruto. Diberlakukannya otonomi daerah memberikan kewenangan kepada pemerintah daerah untuk mengelola sumber-sumber kekayaan daerah.Sebagai salah satu komponen pengeluaran agregat investasi mempunyai peranan yang cukup penting terhadap Produk Domestik Regional Bruto, begitu juga dengan Pendapatan Asli Daerah sebagai sumber penerimaan daerah yang juga berpengaruh terhadadap Produk Domestik Regional Bruto Provinsi Bali. Tidak kalah pentingnya inflasi juga mempunyai peranan penting bagi Produk Domestik Regional Bruto Provinsi Bali. Berdasarkan hal tersebut, maka penelitian ini bertujuan untuk mengetahui signifikansinya pengaruh Pendapatan Asli Daerah, Investasi Total, dan Laju Inflasi terhadap Produk Domestik Regional Bruto Provinsi Bali menggunakan periode tahun 2003-2017, baik secara parsial maupun simultan. Analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat keyakinan 95 persen. Hasil analisis data dengan menggunakan program SPSS versi 19 maka diperoleh persamaan sebagai berikut.Ln = 8,781 +  0,898 LnX1 -0,255 LnX2+ 0,208 LnX3Dengan uji simultan dapat diketahui bahwa Pendapatan Asli Daerah, Investasi Total, dan Laju Inflasi berpengaruh signifikan terhadap Produk Domestik Regional Bruto Provinsi Bali tahun 2003-2017, dengan nilai F-hitung (74,861)>F-tabel (3,49). Dengan uji parsial dapat diketahui bahwa Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap PDRB, dengan nilai t-hitung (9,309)>t-tabel (1,782). Investasi Total tidak berpengaruh positif dan signifikan  secara parsial terhadap PDRB, dengan nilai t-hitung (-2,003)t-tabel (1,782) dan variabel  bebas yang paling  dominan berpengaruh terhadap Produk Domestik Regional Bruto adalah Pendapatan Asli Daerah dengan nilai standardized coefficients sebesar 1,190.
PENGARUH PERIKLANAN, PROMOSI PENJUALAN, DAN PENJUALAN PERSEORANGAN TERHADAP KEPUASAN KONSUMEN DARI PRODUK LPP RRI SINGARAJA
Authors: Rahayu Novi Yanti , Metera I Gde Made , Wati Ni Putu Sri
Published: February 2020

Perusahaan perlu memberikan suatu informasi mengenai produk  mereka, sehingga konsumen mengenal dengan baik produk yang ditawarkan dan mendapatkan kemudahan dalam memperoleh informasi mengenai produk yang dibutuhkannya. Perusahaanmemerlukan  strategi pemasaran yang tepat dan salah satu strategi yang dapat dilakukan adalah melalui bauran promosi. Penelitian ini bertujuan untuk mengetahui pengaruh periklanan, promosi penjualan dan penjualan perseorangan terhadap kepuasan konsumen dari produk LPP RRI Singaraja. Hasil uji instrumen menunjukkan hasil yang valid dan reliabel dari seluruh item pertanyaan. Hasil uji asumsi klasik menunjukkan data berdistribusi normal dan terbebas dari masalah multikolinearitas serta heteroskedastisitas. Berdasarkan hasil regresi linier berganda diperoleh persamaan regresi Y = -2,300 + 0,155 X1 + 0,303 X2 + 0,437 X3. Koefisien determinasi menunjukkan pengaruh sebesar 95,4%. Hal tersebut menjelaskan bahwa terjadi hubungan antara pengaruh periklanan, promosi penjualan dan penjualan perseorangan terhadap kepuasan konsumen dari produk LPP RRI Singaraja95,4% sementara 4,6% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Hasil uji t menunjukkan pengaruh periklanan dan promosi penjualan secara parsial tidak berpengaruh signifikan terhadap kepuasan konsumen. Penjualan perseorangansecara parsial berpengaruh signifikan terhadap kepuasan konsumen. Hasil uji F menunjukkan bahwa pengaruh periklanan, promosi penjualan dan penjualan perseorangan secara simultan berpengaruh signifikan terhadap kepuasan konsumen. Variabel dominan yang paling berpengaruh terhadap kepuasan konsumenadalah variabelpenjualan perseorangan (X3)sebesar 0,554. LPP RRI Singaraja tetap melakukan periklanan sebagai sarana pengenalan awal kepada calon konsumen dan meningkatkan kualitas pelayanan dari produk iklan LPP RRI Singaraja. Terkaitpelaksanaanpromosipenjualan, disarankanLPP RRI Singaraja melakukan survei konsumen produkiklan mengenai tanggapan responden. Disarankan adanyawebsiteperusahaan yang lebih terkesan jaman now serta Media Sosial lainnya sesuai perkembangan jaman yang ada sekarang.
ANALISIS PENGARUH FAKTOR MIKRO EKONOMI TERHADAP RISIKO INVESTASI SAHAM PADA SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA
Authors: Adiyadnya Made Santana Putra , Rihayana I Gede , Rismawan Putu Agus Eka , Putra Bagus Nyoman Kusuma
Published: February 2020

The Indonesian Capital Market has an important role in the mobilization of funds for national development. The capability of the Indonesian Capital Market in mobilizing funds has become an important container besides banking to provide funds through the sale of shares and bonds. The counting of return and risk are two important things in any capital or fund to be invested. Investment risk generally is affected by micro and macro factors. The purpose of this research is to analyze how the effect of financial leverage, operating leverage and company liquidity simultaneously and partially to share investment risk on the food and beverage industry in Indonesia stock exchange period 2013-2017. The result of this research were the variable of economic conditions, interest rate, inflation, exchange rate, financial leverage, operating leverage and company liquidity simultaneously have a significant effect to share investment risk on the food and beverage industry in Indonesia stock exchange period 2013-2017 and the variable of exchange rate with financial leverage variable has a negative and significant effect to share investment risk on the food and beverage industry in Indonesia stock exchange period 2013-2017.
FASILITAS KERJA, DISIPLIN KERJA DAN KINERJA PEGAWAI PADA DINAS ARSIP DAN PERPUSTAKAAN DAERAH KABUPATEN BULELENG
Authors: Sriwidari Komang , Arnawa Gede , Artaningsih Luh
Published: February 2020

Ketersediaan fasilitas kerja penting guna menunjang sehingga tujuan organisasi dapat tercapai. Disiplin juga berpengaruh terhadap kinerja, karena semakin baik disiplin pegawai semakin tinggi prestasi kerja yang dapat dicapainya. Rumusan masalah dalam penelitian ini : (1) Apakah fasilitas kerja dan disiplin kerja berpengaruh secara parsial terhadap kinerja pegawai pada Dinas Arsip dan Perpustakaan Daerah Kabupaten Buleleng, (2) Apakah fasilitas kerja dan disiplin kerja berpengaruh secara simultan terhadap kinerja pegawai, (3) Variabel mana yang dominan memengaruhi kinerja pegawai. Data dikumpulkan mempergunakan teknik observasi, wawancara, kuesioner, dokumentasi, penelitian lapangan dan studi kepustakaan. Teknik analisis yaitu: analisis korelasi berganda, analisis determinasi, analisis regresi berganda, uji t, uji f dan uji dominan. Hasil analisis regresi linier berganda diperoleh model persamaan regresi Ŷ = 21,377 + 0,279X1 + 0,173X2. Hasil analisis determinasi diperoleh D= 70,90%, artinya 70,90 % fasilitas kerja  dan disiplin kerja mempengaruhi kinerja pegawai, sedangkan yang 29,10 % dipengaruhi oleh variabel lain yang tidak ikut diteliti. Hasil uji secara parsial diperoleh nilai probabilitas (Sig) fasilitas kerja sebesar  0,025, maka Ho ditolak berarti ada pengaruh yang signifikan fasilitas kerja terhadap kinerja pegawai. Nilai probabilitas (Sig) disiplin kerja sebesar 0,032, maka Ho ditolak berarti ada pengaruh yang signifikan disiplin kerja terhadap kinerja pegawai. Hasil uji secara simultan diperoleh nilai probabilitas (Sig) adalah 0,004 <  0,05, maka Ho ditolak berarti ada pengaruh secara bersama-sama fasilitas kerja dan disiplin kerja terhadap kinerja pegawai. Berdasarkan uji dominan fasilitas kerja mempunyai koefisien paling besar yaitu 0,312, sehingga fasilitas kerja mempunyai pengaruh lebih dominan terhadap kinerja pegawai. Untuk itu dapat disimpulkan (1) Ada pengaruh yang signifikan secara parsial fasilitas kerja  dan disiplin kerja terhadap kinerja pegawai pada Dinas Arsip dan Perpustakaan Daerah, (2) Ada pengaruh yang signifikan secara simultan fasilitas kerja dan disiplin kerja terhadap kinerja pegawai pada Dinas Arsip dan Perpustakaan Daerah Kabupaten Buleleng, (3) Variabel fasilitas kerja lebih dominan memengaruhi kinerja pegawai. Untuk itu dapat disarankan: (1) Agar fasilitas kerja lebih efektif hendaknya pimpinan bisa  mengarahkan pegawai untuk bekerja sehingga hasil yang dicapai sesuai dengan yang diharapkan, (2) Untuk meningkatkan disiplin kerja hendaknya pimpinan bertindak tegas dan adil jika ada pegawai yang indisipliner.
KEDISIPLINAN, KOMPETENSI DAN KINERJA PEGAWAI DI BADAN KEUANGAN DAERAH KABUPATEN BULELENG
Authors: Lestari Ni Ketut Sri Ayu , Madiarsa I Made , Suardana Gede
Published: February 2020

Penelitian ini bertujuan untuk menguji pengaruh kedisiplinan, kompetensi terhadap kinerja pegawai di Badan Keuangan Daerah Kabupaten Buleleng.Data dikumpulkan dengan menggunakan teknik observasi, wawancara (interview), dokumentasi, dan kuesioner. Data analisis yaitu (1) Analisis Deskriptif, (2) Uji validitas  dan Uji Reabilitas, (3) Uji Asumsi Klasik, (4) Analisis Regresi Berganda, (5) Analisis Determinasi, (6) Uji Signifikan (t-test), (7) Uji Signifikan (f-test).Hasil uji validitas dan reabilitas kedisiplinan diperoleh nilai Cronbach’s Alpha sebesar 0,839. Nilai Cronbach’s Alphakompetensi sebesar 0,845 sedangkan nilai Cronbach’s Alpha kinerjasebesar 0,869, karena nilai Cronbach’s Alpha kedisiplinan, kompetensi dan kinerja lebih besar dari 0,60 maka diputuskan instrumen dan data tersebut reliable. Data hasil kuesioner dianalisis secara kuantitatif dengan menggunakan uji asumsi klasik, analisis regresi berganda, t-test, f-test program SPSS for windows versi 21 dan analisis kualitatif. Populasi dan sampel dalam penelitian ini sebanyak 74 orang. Hasil analisis berganda diperoleh model persamaan garis Y = 3.621 + 0.316X1 + 0.241X2. nilai diterminasi sebesar 31,69%,hal ini menunjukkan 31,69% perubahan yang terjadi pada kinerja pegawai di Badan Keuangan Daerah Kabupaten Buleleng dapat dijelaskan oleh kedisiplinan dan kompetensi. Uji t-test dan f-test diperoleh hasil yang signifikan. Hasil penelitian menunjukkan bahwa ada pengaruh secara signifikan variabel kedisiplinan dan kompetensi terhadap kinerja pegawai di Badan Keuangan Daerah Kabupaten Buleleng. Maka saran yang dapat diajukan kepada pimpinan Badan Keuangan Daerah Kabupaten Buleleng untuk melakukan kebijakan-kebijakan terkait peningkatan kedisiplinan dan kompetensi pegawai perlu ditingkatkan lagi untuk memperoleh kinerja yang maksimal.
ANALISIS KUALITAS PELAYANAN PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ALAMI KABUPATEN KEPAHIANG
Authors: - Arminsyah , Anitasari Merri
Published: February 2020

Arminsyah, Merri Anitasari;An Analysis Of Services Quality at Drinking Water Company (PDAM) Tirta Alami Kepahiang. This research aims to investigate the quality of Services at drinking water Company (PDAM) Natural Tirta Kepahiang. This research then used questionnaire as the data collecting method. Quantitative analysis then also be used as a techniques for data analysis by using weighted average value formula formed by Men Pan decree Number KEP/25/m. PAN/2/2004 on the 14 items that are observed. From thequestionnaire it was obtained that the highest average of services is on the ease of servicing requirementswith a value of 3.03. While the lowest average value of service is on the services equity which gain a score 2.95. For IKM value,it get 63 which places between 62.51-81.25. This score means that the performance of PDAM Tirta Alami Kepahiang is good.Kata kunci:Kualitas Pelayanan
ANALISIS MINAT KONSUMEN TERHADAP JASA SALON ABE DI KOTA MANNA
Authors: - Ogianto , Rahman Abdul
Published: February 2020

Ogianto, Abdul Rahman; An Analysis of consumer interest toward ABE Salon Services in Manna.This researchaimed to investigate the consumer interest toward services that is givenby ABE Salon in Mannaand also they interest toward its attributes. This research then used Accidental sampling as the data collecting method by spreading a questionnaire to 100 respondents. The results showed that overall the consumer’s interests toward ABE salon is very positive. It can be seen from the total index score acquired for 3,809528 (Sj ≥ 3). As for the main strength of ABE salonare rank as follows; First from the services attribute, second on the product attributes, third on the facilities attribute, fifth on the prices attributes and the last on the location attributes.Kata kunci : Minat, Jasa
HUBUNGAN PENERAPAN PP NOMOR 71 TAHUN 2010 DENGAN AKUNTABILITAS KINERJA LAPORAN KEUANGAN DAERAH PADA SEKRETARIAT DAERAH KOTA BENGKULU
Authors: - Mulyadi , Soleh Ahmad
Published: February 2020

Mulyadi, Ahmad Soleh;The Relationship between the application of PP No 71 2010 With accountability performance of financial report at regional Secretariat in Bengkulu. This research aims to find out the execution of government regulation Number 71 in 2010. The population in this research is the member of Finance in regional Secretariat Bengkulu. It used census as the sample collection method by choosing 15 person as the sample. The test results show that there is a relationship between the regulation of the Government No. 71 in 2010 with the accountability performance of financial report at regional Secretariat in Bengkulu. while the others is affected by other factors which are not examined by the author. Thus the hypothesis that the authors reveal that PP Number 71 in 2010 affect the accountability performance of financial statements in regional Secretariat in Bengkulu is proved.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET (DPPKA) KOTA BENGKULU
Authors: Yuliarti Dwi Linda , Anggriani Ida
Published: February 2020

Dwi Linda Yuliarti, Ida Anggriani; An Analysis Of Factors That Influence Employee Performance In Department Of Revenue , Finance And Asset Management Of Bengkulu City. The purpose of the study to determine the most dominant factor affecting the performance of employees in Department of Revenue , Finance and Asset Management (DPPKA ) Bengkulu City . Data collection method used in the study was a questionnaire method , while the method of analysis using a Likert scale , and the rating scale . By the five factors that affect the performance of employees in Department of Revenue , Finance and Asset Management ( DPPKA ) Bengkulu city , four factors are personal factors, team factors, systems factors, and contextual factors got the perception of respondents agreed criteria, means that four factors affect the performance of employees . While one factor got the strongly agree perception is leadership factors, that greatly affect employee performance leader . The most dominant factor affecting the performance of employees inDepartment of Revenue , Finance and Asset Management (DPPKA) Bengkulu is leadership factors , because they have an important role in nurturing , supportive.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM PENGURUSAN RESTITUSI PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BENGKULU
Authors: Triansyah Hapizar , Susena Karona Cahya
Published: February 2020

Hapizar Triansyah, Karona Cahya Susena; The purpose of this research is to determine the Factors Affecting What Are The Dominant taxpayer Handling Tax Refund Kantor Pelayanan Pajak Pratama bengkulu. analysis results can be used as consideration Bengkulu Pratama Tax Office to improve the management of restitution in the future. Type of research is descriptive qualitative. researchers also conducted a descriptive analysis of the dominant factors that affect taxpayers in obtaining refunds of taxes. in this study also uses data analysis to reating scale raw data is numeric then interpreted in a qualitative sense, so measurements using this scale reating change in processing quantitative data into kaulitatif.Produce research results that of the five indicators of the number of respondents expressed a statement about obtaining tax refunds with a score of 165.1 is in the interval 146-179 that are in the area of effect. It is stated that the five indicators in the management of tax refunds for taxpayers affected. Processing of tax refunds that participate filled out a questionnaire in general expressed a very good response . Continuum corresponding graphs we know that the statement is the dominant procedure with a score of 188.6 Restitution is in the interval 180-213 which was very influential in the area of the highest ranks. Key words:Sanctions,Period of Restitution, Restitution Procedures, Tax Audit,Tax Officer
PENGARUH KEBIJAKAN DIVIDEN DAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI BEI
Authors: Yuniarti Rina
Published: February 2020

Rina Yuniarti; This study aimed to determine the effect of dividend policy, the company's growth to firms value. The populationin this study is the manufacturing company listed of the Indonesia Stock Exchange (BEI) in the year from 2006 to 2010.The hipotesis of this study were tested by exploring multiple regresi and technical regression nalysis SPSS 18. This study faund that dividen policy and company’s growth positive infemence firm value. Key words: dividend policy, the company’s growth and firm value
PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU
Authors: Anitasari Merri , Soleh Ahmad
Published: February 2020

Merri Anitasari, Ahmad Soleh; Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Provinsi Bengkulu. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari pengeluaran pemerintah terhadap pertumbuhan ekonomi di provinsi Bengkulu dengan menggunakan data sekunder periode pengamatan tahun 2001-2012 yang diperoleh dari Badan Pusat Statistik. Hasil analisis dengan menggunakan SPSS 16 menunjukkan bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di provinsi Bengkulu. Jika pemerintah menaikkan pengeluaran pemerintah sebesar 1 miliar rupiah, maka akan dapat meningkatkan pertumbuhan ekonomi sebesar 1,17 % per tahun. Sedangkan pengaruh pengeluaran pemerintah terhadap pertumbuhan ekonomi di daerah kabupaten/kota menunjukkan bahwa dari jumlah 10 kabupaten/kota di Provinsi Bengkulu, kabupaten Rejang Lebong dan kota Bengkulu yang memiliki hasil bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di daerahnya. Kabupaten Bengkulu Utara memiliki pengaruh yang negatif sedangkan 7 kabupaten lainnya memiliki hasil yang positif namun tidak signifikan. Sebagian besar kabupaten di Provinsi Bengkulu dikategorikan sebagai daerah yang baru membangun yang merupakan hasil pemekaran pasca pemberlakuan otonomi daerah. Sehingga dalam jangka pendek pengeluaran pemerintah dianggap belum mampu menstimulus kegiatan sektor-sektor perekonomian serta memacu pertumbuhan ekonomi di daerah tersebut.Merri Anitasari, Ahmad Soleh; Impact of Government Spending on Economic Growth In Bengkulu Province. The purpose of this study was to analyze the impact of government spending on economic growth in the province of Bengkulu using secondary data observation period 2001 - 2012 year were obtained from the Central Bureau of Statistics. Results of analysis using SPSS 16 shows that government spending and significant positive effect on economic growth in the province ofBengkulu. If the government raised government spending by 1 billion dollars, it will be able to boost economic growth by 1.17% per year. While the effect of government spending on economic growth in the district/city showed that of a total of 10 districts cities in Bengkulu province, Rejang Lebong district and Bengkulu City which has the result that government spending and significant positive effect on economic growth in the region. North Bengkulu has a negative effect, while seven other districts have a positive outcome, but not significantly. Most districts in the province of Bengkulu categorized as new building is the result of the division after the implementation of regional autonomy. So in the short-term government spending is considered not able to stimulate activity sectors of the economy and spur economic growth in the area.Key Word: Government Spending, Economic Growth, Bengkulu Province
PENGEMBANGAN KOMODITAS POTENSIAL DAN PERANANYA TERHADAP PERLUASAN KESEMPATAN KERJA DAN PENANGGULANGAN KEMISKINAN DI KABUPATEN SELUMA
Authors: Trisna Yanti Rina
Published: February 2020

Rina Trisna Yanti; The purpose of this study was to determine the role of potential commodities for Employment Expansion in Seluma and To determine the role of potential commodities against Poverty Seluma. This type of research is the study deskriptifkualitatif. This study did not test the hypothesis but only describe the information is in accordance with the study. The results showed that the oil palm which is a potential commodity in Seluma absorb manpower with the data the period 2006-2011 in general has increased it is also supported by an explanation of the Department / Institution related and members of farmer groups in Seluma. With palm oil commodity Seluma poverty decreased among those who work on oil palm, it is known from Department / Institution related to channel social assistance to the poor in Seluma decline in population work as farmers palm oil.Keywords: Potential Commodities, Employment, Poverty Reduction
PENGARUH UKURAN KINERJA ROA, ROE, EPS DAN EVA TERHADAP RETURN SAHAM
Authors: Arnova Iwin
Published: February 2020

Iwin Arnova; This study aimed to determine the effect of Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added to stock return. This study is still condicted regards  different  result  of  various  research.  The  research  was  conducted  using  secondary  data.  The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) of the year 2008-2011. The sampling method applies purposive sampling technique. On 48  samples. The data is analysis uses multiple regression analysis. The results of the regression analysis showed that the return on assets have a positive and significant effect on stock returns.  Return on Equity and Earnings Per Share has no effect on stock returns, while the Economic Value Added negatively affect, stock returns. Adjusted R Square value is 0.989, it can be condud 98.9% variable Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added can be  explained  by  the  variable  stock  returns  while  the  remaining  1.1%  is  explained  by  other variables.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN
Authors: Karimah Hana Nadia , Taufiq Eindye
Published: February 2020

Hana Nadia Karimah, Eindye Taufiq; This study is performed to examine the effect of short run tax avoidance, long run tax avoidance and firm value in companies go public of consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The population of this research is 30 in companies go public consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 8 consumer goods industry companies. The analysis technique used here is path analysis and hypothesis test using t-statistic with level of significant 5%. This research result that short run tax avoidance significantly effect on long run tax avoidance and research result that long run tax avoidance not significant to firm value.Keywords: Long Tax Avoidance, Short Tax Avoidance And Firm Value
ANALISIS PERBEDAAN TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH AUDITING 1 (Studi Empiris pada Mahasiswa Program Studi Akuntansi S 1 Universitas Bengkulu, Universitas Muhammadiyah Bengkulu)
Authors: - Krenawati
Published: February 2020

The purpose of this study is to prove and analyze whether there is a difference understanding toward auditing 1 material between Accounting students of University of Bengkulu (UNIB) and the Accounting students of Muhammadiyah University of Bengkulu (UMB). This study used primary data, and analyzed by using the Independent Sample t Test. Based on calculations, it is known that there is significant difference of students’ understanding toward Auditing 1 course between students of Accounting Study Program Economic Faculty of UNIB and Accounting Study Program students of UMB, where the level of students’ understanding of Accounting Study Program Economic Faculty of UNIB is proved better than the Accounting students Economic Faculty of UMB.  Key words: Auditing 1 Understanding, UNIB, UMB
PENGARUH TRUST, RISK AND TECHNOLOGY ACCEPTANCE MODELS TERHADAP KEPUTUSAN NASABAH DENGAN MINAT NASABAH SEBAGAI VARIABEL INTERVENING
Authors: Ismulyaty Sri , Siswantini Wiwin
Published: February 2020

Sri Ismulyaty dan Wiwin Siswantini: The purpose of this study was to determine the influence of trust, risk and technology acceptance models, perceived case of use, perceived usefulness, perceived of credibility, the customers' interest in using internet banking? And how to influence customers' interest in using internet banking to the decision in dealing with internet banking? As well as how to influence customers' interest in using internet banking mediates the relationship between trust, risk and technology acceptance models with decisions in dealing with internet banking?Discussion of the results of this study can be drawn the following conclusions: Trust affect the customers' interest in using internet banking, Risk affect the customers' interest in using internet banking, Perceived case of use affect the customers' interest in using internet banking, Perceived usefullnes affect the interest of the customer in using internet banking, Perceived of credibility affect the customers' interest in using internet banking, interest customers in using internet banking influence the decision in the transaction, interest customers in using internet banking may mediate the relationship between trust, risk and technology acceptance models with the decision in the transaction with internet banking.Key Words: Trust, Risk And Technology Acceptance Model Keputusan Nasabah, Minat Nasabah
MODEL PROYEKSI PENDAPATAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA DI DINAS PENDAPATAN DAERAH (DISPENDA) PROVINSI BENGKULU
Authors: Susena Karona Cahya , Soleh Ahmad
Published: February 2020

Karona Cahya Susena dan Ahmad Soleh; This study aims to describe the projection model in determining the Motor Vehicle income tax and transfer duties Dinas Pendapatan Daerah (Dispenda) Provinsi Bengkulu e in 2016-2020. The results of this study indicate that Trend Least Square method is more appropriately used to set targets in 2016-2020, where the calculation of trend Least Square for motor vehicle taxes in 2016 amounted to Rp. 176 189 057 021 and is increasing each year until 2020 sebesr Rp. 207 685 219 438. Acceptance of transfer tax to the name in 2016 amounted to Rp. 176 334 894 949 and 2020 sebesr Rp. 197 897 953 080, with all three (3) such methods are Moment Method, Least Square method and quadratic trend that shows an increasing trend from year 2016 to 2020, it indicates that a potential source of revenue that is expected to Bengkulu Province.Key Words: Motor Vehicle income tax and transfer duties
ANALISIS KESUKSESAN PENERAPAN SISTEM INFORMASI E-SPT PAJAK PENJUALAN (PPN) TERHADAP KEPATUHAN PAJAK PADA KANTOR PELAYANAN PAJAK MADYA A DAN KANTOR PELAYANAN PAJAK MADYA B
Authors: Riyani Etik Ipda
Published: February 2020

Etik Ipda Riyani: This study aimed to analyze the relationship between the success of the implementation of the information system e-SPT Sales Tax (e-SPT PPN) to tax compliance. The model used in the study was the model of success of information systems updated D & M IS Success Model. This model is based on six measures of success is the quality information system (System Quality), the quality of information (Information Quality), quality of service (Service Quality), user interest (Intention to Use), the satisfaction of users (User Satisfaction), and tax compliance. The population of this research is all taxpayer is incorporated and registered in Madya Tax Office A and B. Researchers using simple random sampling in the sampling. The analytical tool used in this study were Path Analysis (Path Analysis).The results showed the successful implementation of the information system e-SPT PPN with dimensions System Quality, Information Quality, and Service Quality, Intention to Use and User Satisfaction effect on Tax Compliance.Key words: the success of information systems, e-SPT VAT, tax compliance
INVENTORY CONTROL INDIRECT MATERIAL: EOQ MODEL, EFEKTIVITAS PRODUKSI
Authors: Bachtiar Afifi
Published: February 2020

Afifi Bachtiar: Purpose of this research to know how Inventory Control Indirect Material in the form of cup size 240 ml in order to increase production effectivity at PT. Curup Aquifers. PT. Curup Aquifers has been using simple methods, while using the company's EOQ method produces cheaper cost when compared with the method that has been applied by the company. The savings generated if the EOQ method if applied to the company in 2013 amounted to Rp 76,754,449.Keywords:: Indirect Material : EOQ Model, Efektivitas Produksi
PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS PELANGGAN INDOSAT BENGKULU
Authors: Yulinda Ade Tiara
Published: February 2020

Ade Tiara Yulinda: The objectives of this research is to analyze the influence of customer relationship management (technology, people, process and knowledge) on customer’s loyalty at PT. Indosat Bengkulu. Using survey research, analysis techniques using a likert scale and using multiple linear regression analysis. Samples used were 100 respondents. The result of this research, can be concluded that the customer relationship management in the variable of technology, people, process, knowledge influenced the loyalty tothe company, and partially the knowledge influenced the loyalty of the customers, while toward the technology, people, process didn’t influence the loyalty of the customers significantly.Key Words : Customer Relationship Management, Technology, People, Process, Knowledge.
PENGARUH MURABAHAH DAN STRUKTUR MODAL SENDIRI TERHADAP IMBAL HASIL STUDI PADA BPR SYARIAH DI PULAU JAWA
Authors: Noviantoro Rinto , Purwoko Umar
Published: February 2020

Rinto Noviantoro, Umar Purwoko; This research was aimed to determine the effect of growth and equity financing murabahah about returns in the form of return on assets in the Bank's Credit Rakyar Sharia (SRB) in the island of Java in the period quartalan ie Balance Sheet reporting period March 2011 s / d in December 2012 were published. The hypothesis testing using multiple linear test that examines the effect between murabaha and growth equity capital structure as an independent variable to variable yields as dipenden. Secondary Data collection method is by using quantitative analysis. Test statistics using Classical Test assumptions. The results of this study indicate that the murabahah and equity capital structure significantly influence yield, whereby the different results that the growth murabaha significant negative effect on BPR Syariah then capital structure itself significant positive effect on the yield on Syariah BP.Key Words:  Murabahah  , Own Capital Structure , and yields
ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU
Authors: Yuspitara Adhitya , Susena Karona Cahya , Herlin -
Published: February 2020

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax.  Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words:  Tax collection and Tax Receipts
STRATEGI PEMASARAN UDANG VANNAMEI PADA TAMBAK UDANG PT. CENDANA PRIORITAS LESTARI KABUPATEN BENGKULU TENGAH
Authors: Irwanto Tito , Novrianda Herry , Wasi Dora
Published: February 2020

Tito Irwanto, Herry Novrianda, Dora Wasiati Ayu Juniarti; The purpose of this study is to know the strengths, weaknesses, opportunities and threats. The most appropriate strategy for vannamei shrimp farms is to use SO strategies, using all the power to exploit opportunities. Methods of data collection using questionnaires by spreading questions to respondents. Result of research of IFAS and EFAS, hence power owned at PT. CendanaPrioritas Lestari Bengkulu Tengah is 19.94 while the weakness is 5.7 if the internal quadrant factor is 19.94 - 5.7 = 14.24 the opportunity of the strategy is 17.08 for the threat so that 10 is the external quadrant factor 17 , 08 - 10 = 7.08 so that it is in quadrant 1 in SWOT analysis.Key Words: Marketing Strategy, SWOT Analysis.
HUBUNGAN SELF ASSESMENT SYSTEM DENGAN TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU
Authors: Susena Karona Cahya , Suwarni Suwarni , Widianto Joko
Published: February 2020

The purpose of this study was to determine the relationship of tax collection with the self assessment system with the level of taxpayer compliance in the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu. The analytical methods used are Average Distribution, Spearman Rank Correlation and Hypothesis Testing. Based on the results of the analysis that has been done, it is known that the value of rho (count) is 0.755 in the interval of interpretation of the correlation of 0.600-0.799, a strong level of relationship. This means that the relationship between the self assessment system and the level of tax compliance at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu is strong and the value of rho (count) is 0.755> 0.364 rho (table) so that Ho is rejected and Ha is accepted, meaning that there is a significant relationship between the self assessment system with taxpayer compliance level at the Kantor Pelayanan Pajak Pratama Argamakmur Provinsi Bengkulu.
PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN WISATAWAN MENGUNJUNGI OBYEK WISATA PANTAI PANJANG KOTA BENGKULU
Authors: Setiadi Yulius Wahyu , Fitri Marliza Ade
Published: February 2020

Target of which wish to be reached from this research is to know influence of the Service Marketing Mix toward tourist decision to visit Pantai Panjang in Bengkulu City. Research represent type research of survey that is research taking sample from a population and use questionnaire as a means of compiler of the data. The data was used obtained primary data pass questionnaire distribution. Population in this research is tourist which a visit to Pantai Panjang Bengkulu. The method of intake sample was used total sampling technique equal to 100 respondents. The method of the data analyze was used descriptive statistic and simple regression linear analysis. Pursuant to result of research known that : (1) Equation of obtained regression from result of data analysis is Y = 11,012 + 0,227Xthe meaning that if service marketing mix (physical evidence, process, and people) is goodness, hence decision of tourist visiting to Pantai Panjang more higher equal to 0,227; (2) The correlation coefficient (R) equal to 0,770; meaning the correlation between the service marketing mix (physical evidence, process, and people)with decision of tourist to visiting the Pantai Panjang is strength; (3) Value coefficient of multiple determination (R 2 ) is 0,593; meaning that decision of tourist to visiting the Pantai Panjang equal to 59,3% influenced by the service marketing mix (physical evidence, process, and people) anda while the rest 40,7% influenced by other factor which do not check; (4) From result of hypothesis test, proven that the service marketing mix (physical evidence, process, and people) have an effect on significant toward decision of tourist to visiting the Pantai Panjang, proved with significant value 0,007 < 0,05.
PENILAIAN TINGKAT KESEHATAN BANK UMUM SYARIAH DEVISA MENGGUNAKAN METODE RISK BASED BANK RATING (RBBR) PERIODE 2014-2016
Authors: Monique Eska Prima , Prawitasari Andriani
Published: February 2020

Banks face problems in determining business strategy in managing their business. this business strategy will then be used as the foundation and framework to realize the work goals that have been determined by management. In the past ten years, sharia banking has grown rapidly, especially since the issuance of statute no. 10 of 1998. This research uses three risk assessment method (Risk Based Bank Rating), which are risk profile aspect (NPL, LDR), earning ratio (ROA, NIM), and capital adequacy (CAR). As for the aspects of good corporate governance (GCG), it is not used because it requires primary data concerning bank secrecy. The sample population in this study is sharia foreign exchange bank. while the sampling method used purposive sampling (i.e. taking samples with certain criteria). The population for foreign exchange banks is 35, but this study only uses 5 sharia banks (based on predetermined criteria). Based on the results of this study the entire sample of Sharia Banking Foreign Exchange shows the results of CAR performance with a very healthy predicate. Although in 2015 the performance of Non Performing Loan (NPL) had decreased, but in 2016 all Sharia Foreign Exchange Banks were able to improve NPL performance to below 5% (healthy performance predicate). In 2014-2016, there are 4 out of 5 Sharia Foreign Currency Bankers performing Loan To Deposit Ratio (LDR) with a fairly healthy predicate (LDR is between 85% and 100%). Net Interest Margin (NIM) performance of all samples of Foreign Exchange Sharia Banking in 2014-2016 tends to be very healthy (NIM> 3%). So it can be said that the company is able to profit from interest income. During 2014-2016 the Return on Asset (ROA) performance of the Sharia Banking Foreign Exchange (ROA) sample also tended to increase, if in the previous two years (2014 and 2015) only 2 out of 5 sample banks have ROA above 1.25% then in 2016 there 3 out of 5 sample banks are able to achieve ROA performance even above 1.5% (very healthy predicate)
HUBUNGAN HARGA DAN KUALITAS PRODUK DENGAN KEPUASAN PELANGGAN PADA TOKO PERLENGKAPAN BAJU SEKOLAH ELIS KOTA BENGKULU
Authors: Hanila Siti , Hidayat Rahmad
Published: February 2020

The aim of this study is to know the relationship of price and product quality with customer satisfaction at Elis school uniform shop of Bengkulu city. The sample in this study were 50 consumers who purchased school uniform at Elis school uniform shop of Bengkulu city, because all the population in this study were sampled, so the sampling was done by using accidental sampling technique. Data collection methods used is questionnaires and analytical methods used are rank spearman correlation analysis and testing the data with t test.Based on the results of study the price has a relationship with the customer satisfaction at Elis school uniform shop of Bengkulu citywith a correlation value of 0.537, thus the price offered by the shop is relatively or not too expensive or not too cheap. This result is reinforced by hypothesis test result that tcount is greater than t table (4.408> 1.677). This means that the price has a significant relationship with customer satisfaction at Elis school uniform shop of Bengkulu city.Rank spearman correlation for the relationship of product quality with customer satisfaction at Elis school uniform shop of Bengkulu cityhas a strong correlation with correlation value of 0.604, it means that the better quality of the trade by Elis school uniform shop, the higher level of customerssatisfaction. This is reinforced by the hypothesis test result that t count is greater than t table (5.246> 1.677). This means that the product quality has a significant relationship with customer satisfaction at Elis school uniform shop of Bengkulu city.
ANALISIS PERBEDAAN PRODUKTIVITAS KERJA KARYAWAN TETAP, KONTRAK DAN PEKERJA HARIAN LEPAS (PHL) DI PDAM KOTA BENGKULU
Authors: Anggriani Ida , Saputra Aan Ramadhan
Published: February 2020

The purpose of this study was to analyze and determine the differences in work productivity between employees, contracts and freelancers at PDAM of Bengkulu City.The research method used in this research is descriptive and comparative method. Respondents were 148 employees of PDAM Bengkulu city, consisting of 68 employees, 65 contract workers and 15 freelance workers. Data were collected by distributing questionnaires to respondents, data analysis was done using one-way anova (one-way anova) test, which was used to test the average comparison between several groups of data.

The results showed that there were significant differences in work productivity between permanent employees, contract workers and freelancers at PDAM Bengkulu city (sig 0.002> 0.05). Descriptive statistics show that the average work productivity score of permanent employees is 91.75, the average work productivity of contract workers is 98.14 and the average work productivity of freelance workers is 95.14. These results indicate that contract workers’ productivity is more dominant than the other two groups of employees. Furthermore, freelance workers have the second highest average work productivity, while permanent employees have work productivity with the lowest average value compared to the other two groups.