bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH CITRA MEREK DAN HARGA TERHADAP LOYALITAS PELANGGAN AIR MINUM DALAM KEMASAN
Authors: Hengestu Nelsen , Iskandar Donant Alananto
Published: August 2019

The purpose of this research is to understand the influence of brand image and price towards mineral water customer loyalty. This research is a quantitative research by using the SPSS Statistic 13 with 114 respondent of the sample which is the people of Medan Satria districts who has to consume Aqua mineral water more than three times in a week using nonprobability sampling method and convenience sampling techniques. The result of this research shows all the three hypothesis in this research are accepted, by partially and together with the coefficient of regression of brand image is 0,275 and price is 0,391. The benefit of this research for Aqua is to give them some suggestion to maintain and enhance the brand image and keeping their price position in order to maintain their position as a market leader in mineral water business

Keywords: brand image, price, loyalty
PENGARUH PELATIHAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI SEKRETARIAT DIREKTORAT JENDERAL PENGELOLAAN PEMBIAYAAN DAN RISIKO KEMENTERIAN KEUANGAN
Authors: Oktaviani Evi , Darmo Ika Suhartanti
Published: August 2019

This research aimed to determine whether there is influence between Training and Work Motivation to Employee Performance of Directorate General of Financing and Risk Management Ministry of Finance of Indonesia. This research uses the quantitative method. The number of samples in this research was 50 respondents. This research uses the purposive sampling method to determine the samples with the criteria of employees who had attended training in 2016 – 2017. Method of completion of data used in this research were a questionnaire, interviews, and research literature. The result of t-test shows a significant influence of training variable on employee performance with t-value 2.382, meanwhile work motivation variable does not significantly affect the employee performance with t-value 1.654. Training and Work motivation variables simultaneously have an effect of 21.3% on employee performance.

Keywords: training, motivation, performance
PENGARUH HARGA DAN PROMOSI GRAB TERHADAP BRAND IMAGE YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN KONSUMEN PENGGUNA TRANSPORTASI BERBASIS ONLINE
Authors: Leksono Rafael Billy , Herwin Herwin
Published: August 2019

This research aims to understand the influence of the price set and promotional activities of Grab towards consumer purchase decision of through brand image as intervening variables. This research is a quantitative research. A number of samples taken are 205 people using people purposive sampling technique. the measurement used was the questionnaire that was disseminated through Google Form and analysis using SPSS 20. The results of hypothesis analysis show that price influence significantly to brand image; promotion influence significantly to brand image; price influence significantly to purchase decision; promotion influence significantly to purchase decision, and brand image influence significantly to purchase decision.

Keywords: price, promotion, consumer purchase decision, brand image
PENGARUH TRUST, PRICE DAN SERVICE QUALITY TERHADAP INTENTION TO PURCHASE PELANGGAN BHINNEKA.COM
Authors: Nurcahyo Rianto , Andry Dennis , Kevin Kevin
Published: August 2019

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%.

Keywords: service quality, price, trust, intention to purchase
PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR
Authors: Yuliani Indah , Katim Katim
Published: August 2019

This study aims to analyze the effect of job satisfaction and commitment to OCB.Data used in this study is the primary data obtained from the questionnaire. The number of samples as many as 62 respondents who are the entire population of PT. TAW area west Jakarta. The analysis technique used is multiple regression methods. The results showed that Organizational Commitment has a significant positive effect on OCB. Job satisfaction has a significant positive effect on OCB and Organizational Commitment and Job Satisfaction has a significant positive effect on OCB. Suggestion in this research job satisfaction most dominantly influence to OCB on salary indicator, promotion in this case company expected to increase employee job satisfaction by increasing employee salary, clarify system of appointment of permanent employees and career ladder, expected to increase organizational commitment to every employee for example with reward employees with integrity and high dedication to the company. Keywords: job satisfaction, commitment, OCB
PENGARUH LAYANAN TERHADAP LAJU PERTUMBUHAN PROFIT DAN DAMPAKNYA KEPADA LOYALITAS NASABAH
Authors: Mariah Mariah
Published: August 2019

The purpose of this study was to determine the effect of service on the rate of profit growth and the impact on customer loyalty at PT. BWK International Tbk, Sub Branch Pesanggrahan, Jakarta. A survey quantitative method was applied in this research. Findings showed that there is no significant effect of service on rate of profit growth and customer loyalty, and there is no significant effect of profit growth rate on loyalty

Keywords: service quality, profit growth, customer loyalty
PENGEMBANGAN SKALA LOCUS OF CONTROL
Authors: Hendryadi Hendryadi
Published: August 2019

This article aims to develop a short form of the locus of control scale. The study was conducted in two stages: a study of 66 respondents as pilot testing which aims to test content validity, structure validity, and internal consistency. Study 2 was conducted on 328 respondents used to test the validity and reliability of the scale evaluated by the PLS-SEM method (such as internal consistency, convergent validity, and discriminant validity). The analysis concludes that the 8-item locus of control scales tested have adequate validity and reliability. A short form locus of control scale was developed and validated in this study, so it can be used in future research and evaluation for HR management practitioners in employee selection

Keywords: locus of control, EFA, CFA, scale construction
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016
Authors: Nuriyani Nuriyani , Zannati Rachma
Published: August 2019

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability.

Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability
ORGANIZATIONAL AMBIDEXTERITY: KETANGGUHAN YANG DIBUTUHKAN UNTUK KEBERLANGSUNGAN KINERJA ORGANISASI MASA DEPAN
Authors: Retno Sari Santi
Published: August 2019

Organizational ambidexterity has emerged as a new research paradigm in organizational theory, but some fundamental issues in this debate remain controversial. Ambidexterity is the ability to exploit existing capabilities and to explore new opportunities. Achieving exploitation and exploration enables organizational success, even organizational resilience to improve and maintain sustained superior performance, but creates tensions and challenging. The ambidextrous organization excels in utilizing existing products to enable additional innovation and to explore new opportunities to drive more radical innovation, but related research is limited. This article aims to advance our understanding of the prerequisites of organizational prerequisites, approaches to achieving them, and to address the impact of each level of individuals and organizations for the sustainability of ambidexterity organizational achievements

keywords: organizational ambidexterity, exploration-exploitation.
HUBUNGAN ANTARA RASIO KREDIT BERMASALAH DENGAN RASIO PROFITABILITAS: Studi Empiris pada BPRse-Kota Tangerang Periode 2015
Authors: Wibowo Yohan Henri
Published: August 2019

The aims of this study is to find empirical evidence, that there is a significant relationship between the Non Performing Loan Ratio is reflected in indicators of Non-Performing Loan (NPL) with a Profitability Ratio that is reflected in the indicators Net Profit Margin (NPM).The collecting of data method is secondary sources from Quarterly Financial Report Rural Banks (hereinafter referred to as BPR) as the city of Tangerang. The sample in this study is BPRin Kota Tangerang are categorized as Micro, Small and Medium Enterprises (hereinafter referred to as SMEs). The hypothesis was tested by normality test and linear regression, The results of the study are not found empirical evidence that there is a significant relationship between Non-Performing Loan Ratios were reflected in NPL with Ratio Profitability indicators are reflected in indicators of NPM.These results indicate that required the mediating factor, namely the Contractual Interest Income from Loans and Expenses of Assets Allowance (hereinafter referred PPAPWD)

Keywords: Non-Performing Loan, Net Profit Margin
PROSPEK PENERAPAN ZAKAT PENGURANG PAJAK PENGHASILAN SEBAGAI ALTERNATIF KEBIJAKAN FISKAL DI INDONESIA
Authors: Ma’mun Mansur TB
Published: August 2019

The purpose of this research was to determine the effect of zakat to the state revenue if zakat is managed by the State and Prospects for Application of zakat subtracting from income tax as an alternative fiscal policy in Indonesia. This research will use descriptive qualitative method, through the study of the library (Library Research) and field observations (Field research). The results of this research are from the second year of Hijrah, Zakat and Sadaqah has become a major income of the state. The management of Zakat effectively and professionally materialized in the 9 th of after Hijriyah, when Islam had sturdy, had expanded territory and people convert to Islam When the rules of zakat has been arranged which includes; zakat collection system, the limits of charity and alms percentage rates for different goods, as well as the determination of the payroll system (rights) of officer charity. Discussion and critical analysis are described in the article.

Keywords: Zakat, pajak penghasilan, kebijakan fiscal
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Authors: Ratnasari Niki , Meita Iren
Published: August 2019

The research aims to analyze the influence of corporate characteristic on the disclosure of corporate social responsibility with institutional ownership as a moderating variable. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique. There are 22 samples that meet the criteria as a sample of research with 5 years of observation. The total sample studied was 110. The multiple regression analysis was used for hypothesis testing. The results indicate that firm size, firm age, and leverage have a significant influence on the corporate social responsibility; and simultaneously firm size, firm age, and leverage have a significant influence on the corporate social responsibility. Meanwhile, institutional ownership weakens the effect of firm size on the disclosure of social responsibility. While institutional ownership weakens the effect of firm age and leverage on the disclosure of social responsibility.

Keywords: Corporate Social Responsibility Disclosure, Firm Size, Firm Age, Leverage, Institutional ownership
VOLATILITAS NILAI TUKAR RUPIAH TERHADAP DOLLAR SELAMA 2 TAHUN PEMERINTAHAN JOKOWI-JK: APLIKASI MODEL ARIMA
Authors: Shahreza Dhona
Published: August 2019

This article aims to analyze the movement of Rupiah to US Dollar rate and to create ARIMA forecasting model. daily Rupiah middle rate from M11 2014 to M06 2017 is taken from www.bi.go.id. Eviews 6 portable is implemented to analyze the data. The results show that the movement of Rupiah to US Dollar rate tends to fluctuate and ARIMA (1,0,0) model 〖kurs〗_t=13395.21+0.983776〖kurs〗_(t-1) indicates that Rupiah rate affected by previous day(t-1) rate and model can be used to forecast the future exchange rate.

Keywords: ARIMA model, forecasting
PROFITABILITY, GROWTH OPPORTUNITIES, LEVERAGE, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN
Authors: Lestari Diyan
Published: August 2019

Dividend policy is one of the most important activities which investors will wait and interpret the action as a positive signal because it indicates the firm performance (a firm which distributes dividend considered has better performance). Dividend policy is a strategical decision since it will impact firm credibility and firm value. This study aims to analyze the effect of profitability, growth opportunities, leverage, and size on dividend policy in the automotive industry which listed in Indonesia Stock Exchange from 2009 to 2016. The automotive industry is one of Indonesian middle-class standard measurement and it will be the biggest automotive ASEAN market in 2019. We use secondary data and use pooling regression (panel regression) to analyze the result of the study. The result shows that profit margin, return on asset, and size has positive and statistically significant on dividend policy, growth opportunities has the negative effect and statistically significant on dividend policy, while return on equity and leverage do not affect the dividend policy.

Keywords: Profitability, growth opportunities, leverage, firm size, dividend policy
FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016
Authors: Kanita Neng Ria , Hendryadi Hendryadi
Published: August 2019

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure.

Keywords: Capital Structure, Profitability, Liquidity, Firm Size
PENGUJIAN EFISIENSI PERBANKAN KONVENSIONAL DI INDONESIA MELALUI PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
Authors: Dara Siti Ruhana
Published: August 2019

The purpose of this study is to test the efficiency of conventional banking especially Bank Persero, Mix Bank and Bank Pembangunan Daerah (BPD) using a non-parametric analysis of DEA. This research calculates the value of efficiency to the Bank under the category Business Activity (BUKU) as seen from the core capital approach. The sample in this study amounted to 43 banks consisting of 4 Bank Persero, 13 of mix Bank and 26 BPD. The data is published financial statements of banks concerned with the study for 5 years starting from 2008 until 2012. Analysis of the performance efficiency using the Performance Improvement Management Software (PIM-DEAsoft-V3.2) to determine the efficiency of each bank, and then conducted a one-way ANOVA test and two-way to test differences in the average of each category of banks. Bank Persero gain greater efficiency than conventional Bank and BPD and 4th BUKU already doing business more efficient.

Keywords: Bank Efficiency, DEA
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2010 – 2014
Authors: Apriani Sarah , Rahmanto Basuki Toto
Published: August 2019

Firms listed on the Stock Exchange shall publish the audited financial statements to OJK, d/h Bapepam – LK results no later than 4 months or 120 days since the publication of the annual report. This study was conducted to examine the effect of profitability, company size and Office of Public Accountants (KAP) to Audit Delay in mining companies, for coal, rocks, metal, and minerals, with oil and gas sectors in Indonesia Stock Exchange 2010-2014. Sample This study covers 13 companies. Sampling method using purposive sampling. This study uses secondary data were analyzed using multiple linear regression. The results of the analysis concludes that a effect on the profitability of the audit delay, company size and Office of Public Accountants (KAP) has no effect on audit delay due to the significant value of the variable that is more than 0,05.

Keywords: Profitability, Company Size, Public Accountant Office, Audit Delay
PROSES PENYUSUNAN ANGGARAN PADA DINAS PENDIDIKAN PEMUDA DAN OLAHRAGA KABUPATEN SLEMAN YOGYAKARTA
Authors: Putra Indra Mahardika
Published: August 2019

The purpose of this research is to find out the stages of the process of drafting the Regional Working Unit Budget Work Plan or in Indonesia called the Working Plan of Regional Working Unit Budget (RKA-SKPD) and what strategy is used by the regional apparatus unit or in Indonesia called the Regional Device Work Unit (SKPD) in budgeting. The research method is quantitative descriptive with data type is primary data and secondary data with data collection technique of interview and observation. The results of the study that (a). budget drafting process In Sleman District Youth and Sports Education Office has been in accordance with the Government Regulation of Finance Minister Regulation No 92 PMK.05, (b). Weak process of evaluation and monitoring of the program resulting in constraints on the process of delay in the disbursement of funds

Keywords: Preparation of Regional Budget Work Plan(RKA-SKPD)
THE EFFECT OF EVENT AND PUBLICITY TOWARDS BRAND AWARENESS ON FINANCIAL SERVICE AUTHORITY (OJK)
Authors: Iskandar Donant Alananto , Ratna Sari Siti Dewi Sri
Published: August 2019

This study aims to find out the effect of event and publicity towards brand awareness on Indonesia Financial Service Authority, usually called with its abbreviation OJK. The research background is because OJK was newly established as a financial service authority, replacing Bank Indonesia. Therefore, exploring the awareness of the people about the function of OJK is interesting to be a research subject.This method used in this study is the quantitative method with 82 samples as the questionnaire respondents. The population chosen was an OJK’s event held at LPPI and Indonesia Banking School with 122 participants. Validity, reliability, normality, multicollinearity, heteroskedasticity, correlation, determination, regression, hypothesis and ANOVA tests are used as a statistical approach in order to define the outcome of the survey. The results of this study are both event and publicity have a positive and a significant influence towards brand awareness partially and simultaneously. As the conclusion, OJK should continue its programs. On the other hand, OJK should find another public relations strategy to accelerate people awareness about the duties of OJK.

Keywords: Event, Publicity, Brand Awareness
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN
Authors: Lestari Lestari
Published: August 2019

This study is aimed to examine the effect of institutional ownership and capital structure on the company’s value. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2010 until 2014. The main data used in this research is the financial data in 2010 until 2014. Completed and selected financial data this research are 32 companies so that the samples in this research using five periods are 160. For examining data, this research uses panel data regression model. After running chow test and Hausman test, the most suitable method for the regression is fixed effects method. This research shows that institutional ownership has positive influence significantly on the company’s value, capital structure has no influence significantly on the company’s value

Keywords: institutional ownership, capital structure, the company’s value
ANALISIS PERBANDINGAN PEMBIAYAAN KPR TERHADAP SUKU BUNGA KOMPETITIF FIX & CAP PADA PT. BANK CENTRAL ASIA, Tbk.
Authors: Wulandari Oktaviana Ayu , Zannati Rachma
Published: August 2019

This study aims to determine the differences and trends between home mortgage financing to competitive interest rates at PT. Bank Central Asia, Tbk. In this study, the sample used is the interest rate data in the year 2009-2016. Data collection techniques used in this study through observation and interview techniques. The analysis method used is independent t-test and trend analysis test using SPSS 20.0 for Windows program. Based on the result of research, sig-t is obtained 0,023
PERAN KOMUNITAS DALAM MENINGKATKAN KINERJA UKM (DITINJAU DARI FAKTOR INTERNAL)
Authors: Rahmanto Basuki Toto , Nurjanah Siti , Darmo Ika Suhartanti
Published: August 2019

Small medium enterprises have large contribution on an economy, and it’s very important to develop SME in numbers and quality since SME may provide new income for society, especially in Indonesia which has small proportion of enterpreneurs. Firm performance, has been studied by many researchers and it’s very interesting topics because every organization wants to achieve the best performance. To improve their performance, organization (including SME) need to enhance their knowledge, that they can get by join some enterpreneur community. Tangan Di Atas (TDA) ia one of the largest enterpreneur community in Indonesia which has many activities to develop their members. This study aims to analize the effect of internal factors on SME performance that become TDA member. The result of this study shows that internal factors effects the SME performace.

Keywords: Internal Factor, SME’s performance
PENGARUH CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK KOSMETIK
Authors: Wulandari Rizky Desty , Iskandar Donant Alananto
Published: August 2019

This research aimed to determine whether there is the influence of  brand image and product quality towardsthe purchase decision of Cosmetic Products. This research uses quantitative method. The number of samples in this research was 100, this research used purposive sampling technique to determine the samples.  Method of completion of data used in this research were a questionare  and google form. Result of t test shows significant influence brand image variable on decision making with tcount 2,432 ≥ ttable 1.660. Significant influence product quality variable on decision making with tcount 5,693 ≥ ttable 1,660. Brand image and product quality variables simultaneously have an effect of purchase decision

Keywords: brand image, product quality, purchase decision
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
Authors: Hidayat Wastam Wahyu
Published: August 2019

The research aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance. Data were collected from 25 companies from manufacture listed in Indonesia Stock Exchange (IDX) in 2011 to 2014. The analysis method of this research used multiple regression. The results showed that profitability and sales growth had a negative and significant effect on tax avoidance (p-value <0.05), while leverage was not successfully supported. Overall, the model's ability to explain tax avoidance is 29.60%. Discussions and limitations are discussed in the paper.

Keywords: profitability, leverage, sales growth, tax avoidance
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016
Authors: Hendratni Tyahya Whisnu , Nawasiah Nana , Indriati Trisnani
Published: August 2019

This study aims to examine the effect of the board of commissioner's size, the board of directors, institutional ownership, independent commissioner; and firm size on financial performance. The population used in this study is a banking company listed on the Indonesia Stock Exchange period 2012 - 2016. The population of this study amounted to 144 companies. Sampling was done using non-random sampling technique. There are 20 companies that meet the criteria as research samples so that the research data amounted to 100. Data analysis is multiple linear regression tests. The results of this study show the board of commissioners, institutional ownernship, and independent commissioner have a positive effect, while firm size has a negative effect on financial performance.

 

Keywords: corporate governance, financial performance
PENGARUH MOTIVASI DAN STRES KERJA TERHADAP KINERJA PEGAWAI
Authors: Hotiana Nila , Febriansyah Febriansyah
Published: August 2019

This research was aimed for knowing the influence between motivation and work stress against the employees’ performance of staffing and Organization General Bureau, staffing and Organization the Ministry of Tourism. This research used a quantitative approach through survey to 40 employees. All population is used as sample. Hypothesis test (t test) result that shows that the variable compensation affect significantly to these performance proved by t value about 2.693  which is more than t table. But the variable of work stress do not affect significantly with t value about 1.994 which is less than t table.  The conclusion of this research is motivation is the most dominant variable over the performance of the employees. This means that increasing performance of the emplooyees can be seen from the way the institutions provide motivation to employees.

 

Keywords: motivation, work stress, employee’s performance
ANALISIS FAKTOR KUALITAS PELAYANAN PADA RUMAH MAKAN XYZ JAKARTA
Authors: Zainuddin Zulkifli
Published: August 2019

This study aims to determine the influence of promotion and quality of service to customer satisfaction in Restaurant XYZ Jakarta. The population in this study is the visitors who visited the XYZ Tebet Restaurant period of December 17, 2017. Sampling will stop after the fulfillment of the time range for 5 days and obtained the number of samples of 35 respondents with convenience sampling method. The analysis test used in this research is factor analysis test. The results of this study indicate that the factors that are most able to explain the quality of service is a factor is the ability factor to help visitors. This factor consists of: (1) Physical facilities (3) Responsiveness, (4) Able to help (5) Friendly (6) Polite. The second factor is the waiter has a firm nature consisting of a firm attitude.

Keywords: service quality
IMPLIKASI RETURN ON EQUITY, RETURN ON ASSET, NET INCOME& DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI
Authors: Rianto Muhammad Richo
Published: August 2019

The research aims to analyze the effect of  Return On Equity (ROE ), Return On Asset (ROA), Net Income (NI) and Debt to Equity  (DER) on partially and simultaneously to Return Investment (RI) in property companies. Data were collected from secondary data in the financial documentation of Indonesian Capital Market  Directory ( ICMD ) and also can download in the official website of the Indonesian Stock Exchange www. IDX.co.id. Data analysis was using Eviews version  7.1. The results show that: ROE, ROA, NI, and DER simultaneously significant effect on the property company’s stock return, but partially only ROE and DER variable that significantly effects on stock return.

Keywords: Return on Equity, Return on Asset, Net Income, Debt to Equity, Return Investment
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING
Authors: Jonathan Jonathan , Machdar Nera Marinda
Published: August 2019

This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction,  (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value .

Keywords: earning quality, firm value, market reaction, abnormal return
BAURAN PEMASARAN PRODUK PRIVATE LABEL DALAM RETAIL INDONESIA
Authors: Nadya Nadya
Published: August 2019

This research is aimed to explain how far marketing mix done by retailer Alfamart to private label product by using descriptive qualitative method that focuses on literature review which includes the marketing mix and the study cases correlated on private label products with retail case studies of Alfamart outlets. The result of this research is the conical discussion toward the key of the marketing mix, which is located in the branding and promotion strategy. The more widespread Alfa brand, it needs an effective branding strategy again in line with the development of competitiveness of other retail outlets.

Keywords: service quality, price, trust, intention to purchase
ANALISIS HUBUNGAN BIAYA PROMOSI DENGAN PENDAPATAN PADA PT. BANK XYZ
Authors: Wulansari Murwani , Azlina Yunidyawati
Published: August 2019

This study aims to determine and analyze the effect of promotion costs on income at PT. Bank XYZ. The study was conducted by linear regression that was processed by means of statistical program SPSS16.00. The analysis shows the regression equation as follows: Y = -162982.754 + 247.964X. The result of research shows that there is influence between variable X that is promotion cost with variable Y that is income. However, the effectis not significant because the p-value 0.216 is greater than the 0.05 significance level.

Keywords: biaya promosi, penjualan
PERLAKUAN AKUNTANSI ATAS PAJAK PERTAMBAHAN NILAI DI KOPERASI PEGAWAI BADAN URUSAN LOGISTIK (KOPEL)
Authors: Husadha Cahyadi , Melviani Yuliana
Published: August 2019

This study aims to determine the accounting treatment and compliance of deposits of Value Added Tax on the activities of the delivery and the acquisition of Taxable Goods and Taxable Services in the Cooperative Employees Agency Logistics Affairs (KOPEL). This research method using descriptive qualitative analysis method which arranged in accordance with the plan about sale and purchase transactions and SPT Period VAT every month. The results of this study indicate that the Cooperative Employees Agency Logistics Agency (KOPEL) has implemented the recording of Value Added Taxes in 2015 which has been guided by the Financial Accounting Standards (SAK) applicable in Indonesia. Further discussion and research are described in the paper.

Keywords: value added tax, accounting compliance
PENGARUH DANA PERIMBANGAN, DANA SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI
Authors: Sari Nurmala , Djuanda Gustian , Sarwani Sarwani
Published: August 2019

The purpose of this study to determine the effect of equalization funds, the remaining funds over budget calculations and local revenue on capital expenditure and impact on economic growth.  The study was conducted by using statistics descriptive method and panel data regression method. The sampling technique used was purposive sampling with a sample of 70 samples. The results in this study showed that’s the balancing fund had no significant effect on capital spending. The remaining budget funds significant effect on capital spending. Local Revenue (PAD) has a significant effect on the capital spending. Equalization funds, fund the remaining budget and revenue together (simultaneously) a significant effect on Capital Expenditure. Capital spending significant effect on economic growth.

 

Keywords: Balance Funds, Fund the remaining budget, Local Revenue, Capital Expenditures, Economic Growth (GDRP)
DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI
Authors: Zuhair Muhammad Sayyid , Nurdiniah Dade
Published: August 2019

This study aims to examine the effect of convergence of International Financial Reporting Standard (IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management actionshowed only cash has significant influence to profitability.

Keywords: earnings management, konvergensi IFRS, leverage, sales growth
PENERAPAN PENGHITUNGAN PAJAK DAN PENCATATAN SERTA PELAPORAN PAJAK BUMI DAN BANGUNAN APARTEMEN X
Authors: Siahaan Matdio
Published: August 2019

The purpose of this study is about Implementation of Calculation and Recording and Reporting of Land Tax and Building X   in Jakarta. The purpose of this study is to know how Land and Building Tax Calculation X, to know the process of Land Tax Listing and Building X Apartment, and to know the form of Land Tax Reporting and Building X Apartment whether it is in accordance with applicable laws and regulations. The method used is qualitative descriptive. The results of this study indicate that the calculations performed in accordance with Governor Regulation No. 77 of  2014, Value of Object Tax (NJOP) in accordance with Governor Regulation No. 263 of 2014 and tariffs in accordance with Regional Regulation No. 16 of 2011. For self-recording bank perception do the recording because Tax payers make payments through bank perception. UPPRD makes two forms of reporting, namely, monthly  and annual reporting.

Keywords: Pajak Bumi dan Bangunan, Peraturan, Perhitungan, Pencatatan dan Pelaporan
KEMAMPUAN MENINGKATKAN PERTUMBUHAN LABA PERBANKAN DILIHAT DARI PENGARUH KESEHATAN KEUANGAN BANK
Authors: Hendratni Tyahya Whisnu , Nawasiah Nana , Indriati Trisnani
Published: August 2019

The purpose of this study was to determine the effect of the ratio of Capital Adequacy Ratio (CAR), Loan to Deposite Ratio (LDR), Operational Income Operating Costs (BOPO) to Bank Profit Growth both partially and simultaneously at publicly traded bank companies in the Indonesia Stock Exchange (IDX ) period 2012 - 2016. The sample of this study is Commercial Banks in Indonesia which are listed on the Indonesia Stock Exchange (IDX) for the period of 2012 up to 2016 totaling 14 banks. This study uses quantitative data obtained from the Indonesia Stock Exchange with a method using multiple linear regression analysis. The results of the study show that simultaneously the CAR, BOPO, LDR variables affect earnings growth by 79% and the remaining 21% are influenced by other factors outside this research. Partially BOPO has a positive and significant effect on profit growth. While the CAR and LDR variables show that the results have no positive and insignificant effect on profit growth.

Keywords: Profit Growth, CAR, BOPO, LDR
STRATEGI PEMASARAN UMKM
Authors: Tarmizi Ahmad
Published: August 2019

This article is a summary of several journals that were rereviewed about the Micro, Small and Medium Enterprises (MSMEs) Marketing Strategy. MSMEs are one of the leading driving forces in economic development and play a significant role in the economy. Economic players such as the owners of MSMEs now not only can produce a product, but also must adapt and implement technological developments into their economic activities. So that the marketing strategies of MSME owners become complex and numerous. The purpose of this study is to identify marketing strategies in the development of MSMEs. The data obtained is from the literature studies of existing journals as secondary data. The results obtained show that there are two strategies in the marketing of MSMEs which become priority strategies, namely: (1) The owner of MSMEs applies e-commerce to become a market leader, (2) The owners of MSMEs provide branding to emerge brand image of their products.

Keywords: E-commerce, Brand Image, Strategi Pemasaran, UMKM
PENGARUH TOTAL HUTANG, MODAL KERJA, DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR BATU BARA TERDAFTAR DI BEI
Authors: Zahara Ani , Zannati Rachma
Published: August 2019

This study aims to determine and analyze the effect of total debt, working capital, and sales on net income. The object of this study is a company listed on the Indonesia Stock Exchange in the 2013-2017 period. The data retrieval technique used in this study is the purpose sampling method, which is based on the specified criteria. Data analysis techniques using multiple linear regression analysis method with analysis software Eviews 8.0. The findings are: (1) F test (simultaneous) in this study shows that total debt, working capital, and sales have a significant effect on net income, (2) T (partial) test in this study shows that total debt and sales have no effect significant to net income, while working capital has a significant effect on firm value.

Keywords: Total Debt, Working Capital, Sales, Net Income
DAMPAK PROMOSI, BRAND AWARENESS DAN PEMILIHAN SALURAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK OBAT SAKIT KEPALA
Authors: Andrian Andrian
Published: August 2019

The purpose of this research is to identify and understand the variables that can influence to purchasing decision through promotion, brand awareness, and choosing distribution channel on consumers of headache medicine of Paramex in retail stores in Duren Jaya area of Eastern Bekasi district. This research uses a quantitative approach by distributing questionnaires to 75 respondents of Alfamarts and Indomarets loyal customers. Data analysis method used in this research is using SPSS version 22 which include validity, reliability, multicollinearity, heteroskedasticity, Kolmogorov-Smirnov, multiple regression, F test, and t-test, and  also determination coefficient (R2) analysis.

Keywords: promotion, brand awareness, distribution, intention to purchase
KESUKSESAN IMPLEMENTASI INOVASI ORGANISASI
Authors: Thawil Sitti Marijam , Sari Santi Retno
Published: August 2019

Innovation is very important for the competitive advantage of organizations to survive severe global competition and the rapidly changing business environment. Organizations or companies must be more innovative to grow, develop, and have competitive advantages and make profits. The success of innovation for the organization lies not only in the right decision to adopt innovation but more importantly in the implementation of innovation. Although there has been a lot of literature discussing innovation, it is still lacking which addresses the implementation of innovation. The present study aims to contribute to existing implementation literature by, first, the key factors of successful innovation implementation. Second, the process of implementing innovation. Third, the strategic aspect of the implementation of innovation. Fourth, discussing innovations that will be different at several levels or multi levels and types and social networks.

 

Keywords: organizational innovation
ISLAMIC WORK ETHICS (IWE)
Authors: Hendryadi Hendryadi
Published: August 2019

The purpose of this paper is to present a review of the empirical research of the Islamic work ethic (IWE) and its influence on business and management practices. This review summarizes the research on IWE from 2010 to 2017. Fifteen articles were selected during this period, resulting in two areas findings. First, the role of IWE on mainly HRM practices and work and individual related outcomes such as commitment,  satisfaction, perceived justice, OCB, and turnover intention. In relation to the organizational context, IWE found to be positively related to innovation, and organizational performance. This paper can provide practitioners and academics with a better understanding of the concept of IWE, and its impact on individuals and organizations

Keywords: Islamic work ethics, IWE
PENGARUH GAYA HIDUP DAN PENDAPATAN TERHADAP KEPUTUSAN PEMBELIAN HELM KBC
Authors: Laksono Dhimas Dwi , Iskandar Donant Alananto
Published: August 2019

The study aims to determine whether there is influence between lifestyle and income on purchasing decision of KBC helmet. This study uses a quantitative approach through a survey to 109 users of KBC helmet. Sampling method is non probability sampling. The results of the hypothesis (t test) showed that lifestyle variables significantly influence purchasing decisions. This is indicated by t arithmetic of 13.198 which is greater than t table.However, the income variable has no significant effect on purchase decision with t -0.508 which is smaller than t table. The conclusion from this study that lifestyle variables are most dominant on purchasing decisions.This can be interpreted that, increasing purchasing decisions can be supported by the lifestyle of people who always want to look trend and always keep up with the times.

Keywords: Lifestyle, income, purchase decision, helmet product.
PENGARUH EFEKTIVITAS PROMOSI ABOVE THE LINE DAN BELOW THE LINE TERHADAP DAYA TARIK PENGUNJUNG TAMAN MINI INDONESIA INDAH
Authors: Puspasari Ni Wayan , Febriansyah Febriansyah
Published: August 2019

This research was aimed for knowing the influence between promotion effectiveness above the line and below the line to the attractiveness of visitor of Taman Mini Indonesia Indah. This research used a quantitative approach through survey to 150 visitors. Using a convenience sampling Hypothesis test (t test) result that shows that the variable above the line affect significantly to these attractiveness of visitor proved by t value about 5,867 which is more than t table. And the variable of below the line affect significantly with t value about 5,345 which is more than t tabel. The conclusion of this research is promotion of above the line and below the line be influential effectively increase the attractiveness of visitors of Taman Mini Indonesia Indah. This means that the promotional media which can increase the wishes of the people for a visit to Taman Mini Indonesia Indah.

Keywords: promotion,above the line, below the line, marketing
PELAYANAN PUBLIK KESEHATAN PUSKESMAS DALAM MEMBERIKAN KEPUASAN MASYARAKAT DI KABUPATEN SUMENEP
Authors: Wibisono Aryo , Destryana R. Amilia
Published: August 2019

This study aims to determine the index of public satisfaction in public health center services in Sumenep Regency and the relationship between the services to the public satisfaction. The analysis measured the index of public satisfaction and logistic regression methods to determine the effect of the relationship on total satisfaction in the health services of Public Health Center. The results of the study are the alignment between interests and patient satisfaction is still not aligned, there are still differences between interests and satisfaction, the pattern of the result is the relationship between the assurance dimension to the service satisfaction of the public health center, and the results of the index of public satisfaction  values show that the results of the community assess the public health center performance is very good by getting an A grade.

Keywords: public service, logistic regretion, index of public satisfaction
ANALISIS PENDAYAGUNAAN SUMBER PEMBIAYAAN PERBANKAN UNTUK PERUMAHAN
Authors: Irawan Towaf Totok
Published: August 2019

The bank is considered not maximal yet to finance housing because it is faced with prudential rules in managing third party funds. In general, banks still face a gap between funding sources and housing finance. But the reality of banking financing sources is still the foundation of housing finance. Without reducing the precautionary aspect, the potential for bank funds can be extracted for housing finance. Therefore, it is necessary to analyze the potential for housing finance by banks. After analysis, the banks studied have the potential to carry out housing finance, even though funding sources are obtained from different funding sources.

Keywords: Utilization, financing sources, housing
PENGARUH PELATIHAN DAN PENGEMBANGAN KARIER TERHADAP KINERJA KARYAWAN PERUSAHAAN KORPORASI
Authors: Jumawan Jumawan , Mora Martin Tanjung
Published: August 2019

This research aims to review and analyze the influence of training and development of the performance of employees. The population in this research is of permanent workers at the PT. Nawakara Mighty Nusantara, which consisted of 72 people. Researchers used saturated where sample of a whole population are only sampled. The method of analysis of the data used in this research was the worship of idols linear regression analysis. The research results show that a )  training in full have had a positive impact and significant on the performance of employees, b ) the development of a career in full have had a positive impact and significant on the performance of employees, c ) training and the development of a career together significant impact on employee performance. And d ) a variable that dominant that influences the performance employees is the development of a career.

Keywords: training, the development of career, and performance employees.
DAMPAK KERAGAMAN PRODUK TERHADAP KEPUASAN PELANGGAN RAMAYANA DEPARTEMEN STORE
Authors: Hadita Hadita
Published: August 2019

The purpose of this study is to determine the effect of product price diversity, which consists of product quality diversity, product type diversity, product display diversity to customer satisfaction. The sampling technique uses accidental sampling with 90 respondents in the Tebat branch of Ramayana, and data collection techniques using multiple linear regression. The results of the analysis show the variable of product quality diversity and product display variables have a positive and significant influence on customer satisfaction in the Ramayana branch of Tebet. While the variable price of product prices and the diversity of product types have no effect on customer satisfaction in the Ramayana Depart. Store Tebet branch.

Keywords: product price diversity, product quality diversity, product type diversity, product display diversity, customer satisfaction