bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kualitas Produk Terhadap Kepuasan Konsumenpada CV. Retina Printing Di Bandar Lampung
Authors: Wulan Sapmaya , Alghifari Abizar
Published: March 2022

The survival of firm is influenced by customer satisfaction. One element that could affect customer satisfaction is the quality of the product. CV. Retina Printing in Bandar Lampung is a company engaged in the printing. The company is always trying to get the product produced can provide satisfaction to consumers, especially in terms of quality products. Elements of the quality of the product include: a) materials used; b) the design is interesting, c) machinery; d) process of the professionals (creative, skilled, thorough and direct technicians); e) printout (clear, adhesive durable and waterproof). Customer satisfaction with quality of products includes the following elements: quality, price, punctuality and service. The company strives to maintain and improve the quality of its products, but still faces problems such as: the number of consumer complaints against the total number of consumers who are, respectively: the quality (1.91%), price (1.8%), accuracy (3.08%) and services (2.45%), higher than the standard number of consumer complaints that the company determined that 1.5%. This shows that customer satisfaction with the quality of the resulting product is still not fully in line with expectations or standards specified company.The problem is: How does product quality on the level of consumer satisfaction in the CV. Retina Printing in Bandar Lampung. The objectives of this study to determine how the influence of product quality to customer satisfaction rate on the CV. Retina Printing Bandar Lampung. This study uses qualitative and quantitative methods. In the analysis of qualitative analysis are used tables and in quantitative models used Cartesian diagram (Importance Performance Analysis). From the results of qualitative analysis can be concluded that the quality of the products in the category / criteria is in accordance with the expectations of consumers, although there are attributes that are still needed. From the results of quantitative analysis with the calculation of Importance Performance Analysis to know the average overall level of consumer expectation of 4.10 greater than the average level of overall product quality which is equal to 4.07. Although the calculated relative differences are very small ie 0.03, this suggests that the quality of the products has not been fully in line with expectations of consumers. In other words, the quality of the product affects the customer satisfaction. Thus the hypothesis that product quality has a positive effect on the level consumer satisfaction on the CV. Retina Printing in Bandar Lampung is acceptable.
Simulasi Koordinasi Supply Chain Pisang
Authors: Permana Rangga
Published: March 2022

One of Indonesia's commodities which have great potential but so far little attention is the banana (Musa sp.). Until now, business people in the banana supply chain are still independent of each other in order to determine the number of decisions and fulfillment of orders. Banana business also has a factor of uncertainty in the face of supply and demand. In addition, it has the characteristics of the selling perishable so severely constrained by the age of the banana itself. To improve the performance of the banana supply chain, innovation is needed through better coordination between businesses using the approach to supply chain management. In this study the development of models and experiments on several scenarios using the simulation system to evaluate the influence of dynamic coordination of the banana supply chain performance. The size of the evaluated performance in the experiment is sales revenue, oversupply, lost sales, and availability. From the experimental results can be concluded that the combination of coordination on the side of the upstream and downstream supply chain produces the best performance in terms of sales revenue. Experiments also showed that the coordination within the supply chain to improve supply chain performance in total, although there are always one or several business people who experience a decrease in performance of the same size. In addition, also note that the government plans to conduct an increasing number of supply from the upstream side will bring greater benefits when it is realized with the condition where there is coordination within the supply chain.
Perancangan Permainan Interaktif Sebagai Alat Untuk Memperkenalkan Dunia Industri Pada Siswa SMA
Authors: Triyanti Vivi , Natalia Christine
Published: March 2022

The research builds an interactive game to help high school students in getting better understanding of Industrial Engineering.. The game is about the flour production company which process are procurement, production and sales, played by a team consisted of four students. After design and construction phases, the game was tried in Tarakanita High school. Using paired t-test for means, it is concluded that there is increasing grade in posttest value. It means after playing the game ,students have better understanding about aspect that are concerned in Industrial  Engineering. Moreover, based on evaluation review, there are good acceptances of the activities
Sistem Manajemen Keamanan Pangan ISO 22000 Untuk Industri Yang Berhubungan Dengan Pangan
Authors: Kurniawan Wawan
Published: March 2022

This paper was discussing about ISO 22000. ISO 22000 is an international standard that defines the requirements of a food safety management system covering all organizations in the food chain from “farm to table”. The standard combines generally recognized key elements to ensure food safety along the food chain, including: interactive communication, system management, control of food safety hazards through pre-requisite programmes and HACCP plans, continual improvement and updating of the food safety management system. ISO 22000:2005 is also for companies seeking to integrate their quality management system, for example ISO 9001:2000 and British Retail Consortium (BRC).
POSISI DAYA SAING PRODUK DAN KELEMBAGAAN AGROINDUSTRI HALAL ASEAN
Authors: Purnomo Dwi , Sa’id E.Gumbira- , M Fauzi Anas
Published: March 2022

Indonesia is the largest Muslim population in the world. By establishing Halal-based agro-industry, Indonesia is expected to avoid the status of the largest world’s largest Halal market. Indonesia need to gradually develop its capability as internationally recognized competitive Halal products producer. Malaysia, Thailand and Brunei Darussalam as ASEAN members have been globally recognized as the world’s Halal products hub and building their Halal industry as their main platform of agro-industry development to penetrate international market. High level of competition abounds from both Muslim and non-Muslim nations, including ASEAN members which have been aggressively setting up their industrial estates and marketing their Halal products around the global market. This study observed Halal-based Agro-industry Competitiveness among six ASEAN countries. Quantitative SWOT analysis and Multi Criteria Decision Making (MCDM) analysis were used to find out the details of intrinsic and extrinsic factors in each country. The result showed that Malaysia and Thailand placed as the most advance country among ASEAN countries, while Indonesia placed as number five due to its weakness in some most important intrinsic and extrinsic factors
PENGUKURAN KEPUASAN PELANGGAN MENGGUNAKAN METODE KANO DAN ROOT CAUSE ANALYSIS (STUDI KASUS PLN TANGERANG)
Authors: Amran Tiena Gustina , Ekadeputra Ponti
Published: March 2022

National Electric Power Company (Perusahaan Listrik Negara/PLN) according to its commitment has to upgrade its service quality to the society as the only company supplying electrical power where the custoner satisfaction is become a very important matter. By maintaining the customer satisfaction means to upgrade good image of the company and minimizing customer complains. By using the Kano approach which is known as attributes that entered the four areas which are: ‘Must be’, “One dimensional”,”Attractive” and ”Indifferent”. Based on the research carried out it was hoped with the customer's Satisfaction Index in the position which is quite satisfactory. To explore the improvement of problem solution could be done by using Root Cause Analysis which will give big impact to the company. This improvement will appear in the fact of fast services for instance in direct ticket purchasing, installation direct improvemen, and quick respons and contact of the PLN call center.
RANCANG BANGUN SISTEM INFORMASI RANTAI PASOK YANG TERINTEGRASI GUNA MENDUKUNG PENGADAAN BAHAN BAKU DI PT. XYZ
Authors: Simatupang Djunita , Surjasa Dadang
Published: March 2022

PT. XYZ is a company engaged in the chemistry sector. PT. XYZ which located in Cikarang industrial area currently has 200 people of employees with the increament in the production and income for the recent years. This situation means company require to improve management and supervision from the management in order to get the production and income increamentoptimized. Accordingly to this, the needs of company management based on integrated supply chain system becoming important.To date, although the current system mostly using computers, there are still different application in some of computers. Unintegrated system cause the double data input which make the process and output result ineffective and inefficient. The application of integrated system hope will support the service activity specially providing information with quick, precise,accurate, and controlled. Integrated information system here defined as a system consist of various component ofdata, application, and technology which related each other to support the information needs of the company. This research using literature, data collection, data analysis, data flow diagram, entity relationship management, specification process, application implementation, andapplication trial. The problem solving including this step: problem identification, objective formulation, inventoring, compile and analysis, and the design method of integrated supplychain information system.
ANALISIS PENGARUH RASIO KEUANGANDAN EVA TERHADAP HARGA SAHAM BANK
Authors: Silalahi Rizal
Published: March 2022

Economic Value Added (EVA) has received a lot of recognition as a measure of predictionof share price. While the measure has been widely used for the purpose all over the world, manyresearch studies have appeared to examine variety of issues related to EVA. An attempt hasbeen made in this paper to call EVA-based analysis for the Indonesian Banking Industry. ASample of 10 public sector banks listed in Indonesia Stock Exchange has been selected. Thefinancial data of these sample units for four years, 2008-2011, have been used for the analysisand comparison. Equity approach has been followed to compute EVA. Economic Value Added(EVA) is now being considered as an important management tool across the banking world formeasuring and rewarding performance inside the bank. Most of the banks measure performancewith accounting profits which are often seriously measure of profitability. EVA is anothermeasure of profitability. Unlike accounting profits such as ROA, ROE, NPM, DER, EVAindicates the value to what extent created by management or agent for shareholders. This paperaims to analyze banks' performance through financial ratio and EVA. For this purpose, EVAhas been calculated taking certain assumptions as to the cost of equity and operational profitadjustments. A rank of regression coefficient between Share Price and different criteriaindicates the decreasing rank from high to low under 'Return on Asset', 'Debt to Equity','Economic Value Added' and 'Net Profit Margin'.
ANALISIS FAKTOR UTAMA DALAM MEMILIH KARTU GSM PRABAYAR DENGAN MENGGUNAKANANALYTICAL HIERARCHY PROCESS
Authors: Fatimah Fatimah , Sofyan Diana Khairani , Salim Agus
Published: March 2022

Mobile phonesareone of the productsthat usehightechnology. Thiscardwasonceextremelyrare andexpensivebecauseonlycertaincardsthat can beusedbymobile phone users,butnow manymobilephonecardsthatwe encounter inour liveswith avariety offacilities offered.This is becausemobile phone useis increasinglyrising. Due to the manyexistingcardproductswithcertain advantages,making consumersconfusedinchoosingthe cardto be used.Therefore, it is necessary to doresearch onthe faktorsintoconsideration inthe selection ofthe useofprepaidGSMcard.The method of analysis used is Analytical Hierarchy Process method. This method waschosen because it can be used as a comparison to get priorities in order to determine the bestGSM card later. Bardasarkan findings then some of the faktors that become the criteria forselecting the GSM card is the quality faktor with a weight of 0.49%, the price faktor to thepriority weighting faktor of 0.31% and promos with priority weighting of 19%, while supportingquality faktor is the quality cards, signal quality, coverage and quality. Because without anyquality or range of the signal, the use of prepaid GSM cards will not work even though the priceis cheaper and the rate offered more promo.
ANALISA JANGKA WAKTU PENGIRIMAN PADA LOGISTIK TRANSPORTASI PT.XYZ DENGAN METODE VALUE STREAM MAPPING
Authors: Dewi Caecilia , Surjasa Dadang , Moengin Parwadi
Published: March 2022

As petroleum construction company with working area spread in the whole world, PT. XYZ is required to always innovate both in terms of technology and in terms of management of management. XYZ Company considers that the period of time in the movement of materials, inventory and assets as well as cost control is the key of price and quality provided to consumers. This thesis try to give suggestions for improvement are made based on analysis of the current situation and seek a reduction in the delivery period through transportation andlogistics operational needs of the company. Study using stage 1). Mapping the condition of the delivery process by utilizing the concept of value stream mapping. 2). Identification of waste (waste) 3). Analyze waste using 5 why, 4) root cause analysis. 4). Eliminating nonvalue added time in the shipping process on logistics. 5). Formulate proposed implementation strategy to provide good quality service to consumers.
Integrasi Penjadwalan Produksi dan Preventive Maintenance untuk Meminimasi Makespan dengan Menggunakan Metode Heijunka dan Batch – Backward Scheduling (Studi Kasus PT. BMC)
Authors: Batubara Sumiharni , Nainggolan Enrico Azcauda
Published: March 2022

PT BMC industry which produces automotive components. The problem, in the Brake Assembly Assembly Line, is that high engine downtime is caused by engine failure, resulting in production scheduling not going according to plan. The Drum Assembly Brake Line consists of BD III lines, producing Brake Drum and HUB III lines, producing Hubs. This study aims to determine the smallest and the same makespan value, for the BD III and HUB III lines using the integration of the Heijunka method and Batch Backward Scheduling with Preventive Maintenance (PM) Data processing begins by determining the sequence of jobs and completion time with Heijunka and Batch-Backward Scheduling method. Next, determine the MTTF and MTTR parameters to determine the optimal inspection interval and average repair time. In the last step, the scheduling results are integrated with the inspection and repair intervals if needed, to get the makespan value. The calculation results show that the optimal inspection interval and MTTR for the BD III line is 94 hours and 1.7 hours while the HUB III line is 116 hours with 1.2 hours. After integration of the Heijunka-PM method, the makespan is 511.8 hours and 510.3 hours for the BD III and HUB III lines. The integration of the Batch-Backward scheduling-PM method produces makespan of 538.8 hours and 540 hours for the BD III and HUB III lines. Based on the smallest makespan criteria, scheduling integration is chosen, using the Heijunka-PM method.
Pengukuran Kinerja Sumber Daya Manusia dengan Pendekatan Human Resources Scorecard dan Alat Ukur OMAX (Objective Matrix) pada Bagian Produksi PT. Fajarindo Faliman Zipper
Authors: Phiong Sunny , Surjasa Dadang
Published: March 2022

PT. Fajarindo Faliman Zipper is a company that produces zipper. One of the problems faced by companiesrelated to the performance of human resources is less the achievement of company targets identification: targets ofproductivity each person that was still below the company's target. To evaluate the productivity of research, then thehuman resorce performance measurement needs to be done. Human resource performance measurement model is doneusing an approach HRSC and lays out the vision and mission into action measurable human resources contributions in 4perspectives: HPWS, HR System Aligment, HR Effisiency, HR Delivirable, and generate 18 KPI. While the measurementtool that is OMAX, after the results obtained in the evaluation done against the performance criteria isn’t reached withthe FTA. Then do a repair planning so that performance can be improved. Based on the results of the achievement asmeasured using the measuring instrument OMAX with traffic light system indicate that the level of productivity and timeof service are at level three and one so still requires intensive care. Based on the FTA approach then known to one of theoperators are less scrupulous. One of the proposals that can be given documents which already contain about problems,ways of prevention and improvement made corrective actions procedure and prevention.
Perencanaan dan Pemilihan Supplier (Studi Kasus: PT. Nusantara Lestari Ceria Pratama)
Authors: Johnson Kevin , Ahmad Ahmad
Published: March 2022

PT. Nusantara Lestari Ceria Pratama is a company engaged in printing industry. Based on the results of the survey in the field, the company has yet to have a method that is specialized in raw material inventory planning and a good supplier selection for company. the problems that exist in the company, especially in raw material inventory is excess stocks of raw material, and for supplier selection company ofthen get quality raw materials which are not in accordance with corporate standards, frequent delays in delivery and quantity of which do not correspond to the amount ordered. In planning stockpile raw materials starts with doing a sales forecast based on historical data by the method of SES, DES, DMA, Regresi Linear, and Siklik. For reading book product selected forecasting method is SES 0,1 and for the study book product there SES 0,9. Then perform the aggregate, disgregat planning, calculation of lot sizing and application of Material Requirement Planning (MRP). With MRP applied then purchases of raw materials are more appropriate. Lot sizing calculation is the method of Least Unit Cost (LUC) yields the total cost of the inventory is low compared to most other methods. There are 4 criteria in the selection of suppliers in PT Nusantara Lestari Cheerful Pratama i.e. price, quality, service, and on time delivery. Based on the results of research that the raw material of paper Art Carton choose supplier D, raw materials paper Bookpaper choose supplier A, the raw material of paper hvs choose supplier A, glue choose supplier C, plat choose suppliers A plate, ink choose supplier B.
Disain Robot Pembersih Lantai untuk Pemerataan Beban Kerja Cleaning Service
Authors: Montreano Donny , Pradana Sigit
Published: March 2022

Uneven workloads that occur in every process or every work station, impact on outcomes that are difficult to achieve and even fail. Or even if accomplished but by adding more effort, it creates new problems. This does not happen only in mechanical systems such as car engines or generators, but also occurs in human body systems. It can even impact psychological aspects that are difficult to measure such as jealousy among workers. This study consists of two topics that carry out simultaneously with the topic of workload and product design topics. The workload study, attempts to improve the uneven workload of cleaning service on the auditorium floor with the help of a self-sustaining floor cleaning tool. Begin by measuring the workload of cleaning service before this research implementation. Then ended with a measure again with staffing methodologies after research implementation. The product design topics attempts to reduce the amount of sensors which other previous research using 3 or 5 sensors to only 2 sensors that is LIDAR and Compass. This topics is using mechanum wheel straight on a NEMA 17 stepper as a simple drives system. The system can clean up to 252 m2 in 20 minute. It is expected that automatic floor cleaners can help smooth the workload of cleaning service so they don’t need to work very early long before office hour and no need to home long after office hour. Its expected to be applied to similar cases in other buildings.
Perancangan Model Simulasi Tata Letak Gudang Bahan Baku dengan Menggunakan Metode Shared Storage pada PT. Braja Mukti Cakra
Authors: Fabiani Nadya Adira , Moengin Parwadi , Adisuwiryo Sucipto
Published: March 2022

Braja Mukti Cakra (PT) is a company engaged in manufacturing that produces high-precision machined products, in the form of automotive components in Indonesia. Problems that occur at PT. Braja Mukti Cakra is in the warehouse of raw materials, where the laying of raw materials that are not optimal is due to the lack of naming and distribution of the types of raw materials on the shelves or pallets in the warehouse. This causes operators to have difficulty in finding raw materials to be sent to the production floor and causes the time to take raw materials to be long so that there will be delays in shipping to the production floor. The purpose of this study is to design a simulation model to improve the layout of the raw material warehouse from the storage area to the warehouse exit that can be used to evaluate the time taken for raw materials and the time of transfer of raw materials. In this study the first step is to evaluate the warehouse layout of raw materials using a checksheet to determine the condition of the current raw material warehouse and use a map of the raw material extraction process flow to determine the flow of the raw material extraction process. Next is the initial simulation model of raw material warehouse layout to understand the actual system. The model that has been built is then verified and validated. If the model is declared valid, improvements are made to existing problems by improving the warehouse layout of raw materials and the placement of existing raw materials using the shared storage method as a proposal for raw material warehouse layout. Standard raw placement, pay attention to raw materials that have the same purpose and are made into the same rack or pallet or located adjacent to the shelf or pallet to each other so as to get a shorter time in the shipping process. The number of proposed improvements in the raw material warehouse layout are 3 proposals. The first proposal is the addition of material handling, the second proposal uses the shared storage method and the third proposal uses shared storage methods and the addition of material handling. For the selection of the best proposals, the Benferonni method was used and used the results of the checksheet evaluation. The best proposal is the third proposal with the time of raw material collection and the transfer of raw materials to the warehouse exit which is equal to 71.18 hours. Compared with the initial simulation model which has the time to take raw materials and the transfer of raw materials to the warehouse exit of 122.23 hours. From this best proposal, it was obtained a time savings of 51.05 hours or 41.76%.
PEMBERDAYAAN GENDER, PENDAPATAN PEREMPUAN DAN PENURUNAN KEMISKINAN: BUKTI DATA PANEL DARI KAWASAN BARAT INDONESIA
Authors: Adnan Gunawan , Amri Khairul
Published: March 2022

The purpose of this study is to analyze the effect of gender empowerment on women's income and poverty reduction and examine the role of women's income as a mediating variable between gender empowerment and poverty reduction. This study uses panel data of 8 provinces from western Indonesia during the period 2010-2018. Hierarchical linear panel regression (HLPR) is employed to investigate the effect of gender empowerment on women's income and poverty reduction. Sobel test examines the role of women's income in mediating the effect of women's income on poverty reduction. Granger causality test is used to analyze the direction of causality between the three variables. The study points out that gender empowerment has a positive and significant effect on women's income but did not affect poverty reduction. Women's income has a negative and significant impact on the poverty rate. The existence of women's income mediates the effect of gender empowerment toward poverty reduction. The role of women's income mediates the relationship between the two variables is full mediation. Granger causality tests indicate that there is unidirectional causality from gender empowerment to women's income, and from poverty rate to gender empowerment.
KONTRIBUSI MODAL MANUSIA TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI PAPUA DAN PAPUA BARAT
Authors: Munawaroh Siti , Haryanto Tri
Published: March 2022

The purpose of this study is to determine the contribution of human capital to economic growth in the provinces of Papua and West Papua. This study used Panel regression with the random effect models with the stata 13. The data used in this research are GDRP, mean years school, life expectancy, labor and capital expenditure from 40 districts / cities from 2011 to 2018. Overall human capital variables (average school year and life expectancy), capital expenditure has a positive and significant contribution to gross regional domestic product in the provinces of Papua and West Papua. Although, education health contribution (average school year is relatively greater than health (life expectancy).
ANALISIS FAKTOR YANG MEMPENGARUHI RETURN SAHAM DALAM ISSI SEKTOR CONSUMER GOODS INDUSTRY
Authors: Musri Sevie , M Inggritia Safitri , Huda Nurul
Published: March 2022

This research is intended to determine the effect of Asset, Current Ratio, Debt Equity Ratio, Net Profit Margin, Return On Asset, Asset Turnover Ratio on sharia stock return on Sharia Indonesia Stock Exchange (Index Saham Syariah Indonesia). This research was conducted using quantitative approach with the object of research on the company at the Sharia Indonesia Stock Exchange registered in the periode 2018, with a total of 40 companies. The data collection technique uses purposive sampling. The data analysis technique used in answering the hypothesis of this study is linear regresion analysis with dummy variable and numeric variables. The result of this study indicate that partially net profit margin and return on asset have a significant effect on sharia stock return in the Sharia Indonesia Stock Exchange. Simultaneous asset, current ratio, debt equity ratio, net profit margin, return on asset, asset turnover ratio have a significant effect on sharia stock return in the Sharia Indonesia Stock Exchange.
DETERMINASI KEMISKINAN DAN PENGANGGURAN DI INDONESIA
Authors: Nurhayati Nurhayati , Kusumastuti Sri Yani
Published: March 2022

It is generally seen that the number of poor people tends to decrease, and the unemployment rate also tends to decrease slowly, but economic growth has decreased. Therefore, this study wants to look at the factors that influence poverty and unemployment in Indonesia during the 2014-2018 period. The object of the research is to take a case in Indonesia using panel data which is a combination of time series data and cross section, where time series data are from 20014-2018 and cross sections are 33 provinces in Indonesia. The analytical tool used to answer the problems raised in this study is the Linear Data Panel Regression. The first step to do is to issue estimation results, namely Common Effect Model, Fixed Effect Model, and Random Effect Model. The second stage is to choose the model using the Chow Test, Hausman Test and LM Test. The third stage is to analyze the magnitude of the coefficient, coefficient sign, significance test and goodness of fit test (coefficient of determination and Global Test). The test results show that the unemployment model uses alpha 10%, there are variables that have negative effects such as WAGE and Health, while RGDP, POP and EDUC have no statistical effect. The poverty model shows that of the five variables proposed in influencing the level of open unemployment at an error rate of 10% are RDGP, WAGE, EDUC and HEALTH while POP has no statistical effect. The final model shows statistically at a 10% error rate there is a positive influence on the level of open unemployment that has been influenced by RGDP, POP, WAGE, EDUC and HEALTH on poverty levels in Indonesia.
MEMERANGI KEMISKINAN MELALUI PARTISIPASI PENDIDIKAN DAN AIR BERSIH PADA KABUPATEN DAN KOTA DI INDONESIA
Authors: Budiono Sidik , Purb John Tampil
Published: March 2022

The purpose of this study is togive the alternative solution to the regime about the new model of extention that increased literacy, education participation, and access to clean water in reducing poverty disparities.The methodology used was an econometric approach with a multiple regression equation model with robustness provisions. The data analyzed in this study covered 501 districts and cities throughout Indonesia in 2018. The calculation results prove that the model has been robust and all variables selected have a significant effect on the degree of freedom of 5% for all districts and cities in Indonesia. The results of this study suggest that education policy priorities, the avail-ability of clean water and adequate distribution are needed to reduce the poverty gaps.
PENGARUH BI 7-DAY REPO RATE, KURS USD-IDR, PRICE TO BOOK VALUE (PBV), DAN CADANGAN DEVISA INDONESIA TERHADAP RETURN PADA INDEKS INFOBANK15
Authors: Apriani Endang Sri , Hamzah Zilal , Sofilda Eleonora
Published: March 2022

The Infobank Index15 is an index issued by the infobank magazine publisher itself, PT Infoartha Pratama. This index contains 15 banking stocks that have been listed on the Indonesian stock exchange, sorted by good fundamental criteria and relatively high liquidity. This study was conducted to determine and analyze the influence of macroeconomics on the Infobank Index15 on a monthly time series from 2013 to 2018, so the data can be said to be long-term, because that is the analytical tool used, VAR (Vector Auto Regression) / VECM. The findings of this study states that the BI 7 Day Repo Rate, USD-IDR EXCHANGE rate, and PBV have a negative siginificakt effect while Indonesia's foreign exchange reserves has insignificant effect on the Infobank Return Index15. Simultaneously the research variables have a siginificant affect the Infobank Return Index15.
ANALISIS KEMISKINAN DI SEKTOR PERTANIAN (Studi Kasus Komoditas Padi di Kabupaten Malang)
Authors: Syairozi Muhamad Imam
Published: March 2022

Identifying factors inhibiting the revitalization of the agricultural sector in Malang Regency and Arranging efforts to revitalize the agricultural sector in accelerating poverty reduction in Malang Regency. The research approach that will be carried out in answering the problem is descriptive quantitative. The discussion will refer to the results of field observations which are then presented systematically and factual with the object of research in subdistricts in Malang Regency in the period 2015 to 2014. Several methods were then used data analysis to answer the problems that have been formulated. Strategies are carried out in order accelerating poverty reduction in Malang Regency, namely the construction of irrigation facilities by increasing budget allocation, empowerment and strengthening of farmer institutions, provision of rice seeds and fertilizers through strengthening farmer groups and development or creation of new technology.
ANALISIS KEDALAMAN KEUANGAN, REDISTRIBUSI FISKAL DAN PENDIDIKAN PADA KETIMPANGAN PENDAPATAN DI INDONESIA TAHUN 2010–2018
Authors: Situngkir Tiofan Bagus Wicaksono , Syafri Syafri
Published: March 2022

This Study aims to analyze the effect credit per GDP, General allocation funds (DAU), And average length of scholling in the gini ratio. The data used is secondary data, derived from the publication of the central bureau of statistics, directorate general of fiscal balance and bank indonesia, in the form of annual data from 2010 to 2018. the analytical method used is panel data regression with the number of objects in 32 provinces in indonesia, except dki jakarta and north kalimantan provinces. The results showed that credit per grdp had a significant positive effect on the gini ratio at the 95% confidence level, the general allocation funds (dau) had a significant positive effect on the gini ratio at the 99% confidence level and the average length of schooling had a significant negative effect on the gini ratio at the level of confidence. 99% confidence.
DETERMINANT OF INDONESIAN GOVERNMENT BOND ‘YIELD’ IN DOMESTIC PRIMARY MARKET
Authors: Usman Bahtiar , Chandra Febrianto Dias , Syofyan Syofriza
Published: March 2022

This study aims to analyze determinants which might influenced yield of Indonesian Government Bond Denominated-Rupiah in primary market. We divide the determinant by three factors (i.e intrinsic factor, extrinsic domestic factor and extrinsic globar factor). Multiple regression using to analyze colinearity among variables in this study. The results showed that bond maturity, bond coupon rate, bond price in secondary market, bond performance in market, inflation rate, currency, money and stock domestic market condition, and money and bond global market condition are significantly affected Indonesian government bond yield in primary market.
ANALISIS FLYPAPER EFFECT TERHADAP BELANJA DAERAH DI KABUPATEN/KOTA BALI DAN NUSA TENGGARA TAHUN 2014-2018
Authors: Istiqomah Maliyatul , Amran Ellyana
Published: March 2022

This study aims to analyze the Flypaper Effect on local government expenditure in Bali and Nusa Tenggara in 2014-2018 and to prove whether there is a Flypaper Effect in the region. This study used panel regression analysis with the Eviews 9.0 anaysis tool. The data used in this study are secondary data on the general allocation funds, special allocation funds, profit sharing fund, local government revenue and expenditure of local government for the period of 2014-2018. The results of this study indicate in the regency/municipality of Bali that general allocation funds, special allocation funds and original local government revenue has a positive impact to local government expenditure and Flypaper Effect occurs in districts and municipalities of Bali. while in districts and municipalities of Nusa Tenggara that general allocation funds, special allocation funds, profit sharing funds and original local government revenue has a positive impact to local government expenditure and Flypaper Effect occurs in districts and municipalities of Nusa Tenggara
THE DETERMINANTS OF SAVINGS IN INDONESIAN HOUSEHOLDS (USING IFLS DATA)
Authors: Syofyan Syofriza , Ekananda Mahjus
Published: March 2022

The growing concern among researchers and analysts with regard to the decline in savings amounts is not without intention, interest and purpose. As saving is a personal and individual matter, an approach in which people are urged to augment their savings cannot be taken for granted. Yet while everyone has their own unique set of needs, preferences, motives and habits, this research aims to identify the typical factors that determine household saving in Indonesia. The model to test which factors are the most important is saving as a function of income, consumption, demographic status, psychological, institutional, and financial literacy. The respondents were derived from the Indonesian Family Life Survey (IFLS) from  periods 2007 and 2014. Using quantile regression, we found income to be the most significant factor for saving in 2007 followed by education attainment, employment status and past saving experience. In 2014, the most influential factors were income, risk preference, employment status, urban/rural location and disincentives for going to the bank. Access to finance may offer the potential to resolve the whole of the financial issue for both sides, the demanders and suppliers of microfinancing, both individually and institutionally
FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA
Authors: . Ardy , Kristanto Ari Budi
Published: March 2022

Tax aggressiveness conveys benefit in promoting tax payers’ efficiency, but alsobringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective. This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers’ aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firm years as samples, which covermanufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives.Keywords: leverage, liquidity, independent commissioners, audit committee, family ownership, tax aggressiveness
ANALISIS PENGUNGKAPAN SOSIAL PADA LAPORAN TAHUNAN
Authors: Henny Henny , Murtanto Murtanto
Published: March 2022

The aim of this study is to provide a view of social disclosure practices in company annual reports and analyses the different on these practices between high profile and low profile companies. A sample of 58 firms listed on Jakarta Stock Exchange is taken using the proportion­ate stratified random sampling method. Content analysis method is used to examine the 1999 annual reports with regard to the content, location and type of disclosure made by the sample, then to determined whether there is a significant difference on social disclosures made between high profile and low profile companies, a statistical analysis is done using the Z test. Fifty-five items are included in the social disclosures list, which are classified into 6 areas: customer and product, environment and energy, business alliances, stockholders, community involvement, and human resources.The results of this study shows that social disclosures in Indo­nesia were still relatively low, only 41,32% of the items included in the list was disclosed by the firms. The majority of social responsibility disclo­sures were in the areas of human resources. Most of the disclosures were located in the management report and notes on financial state­ment Types of the disclosures were mixed in narrative qualitative, quan­titative non monetary, and quantitative monetary. The statistical test proved that there was a significant difference on social disclosures made by high profile and low profile companies. The disclosures made by high profile companies were higher than low profile companies. The results of partial testing on these practices in each area show that a significant difference between the two types of companies exists only in three areas: environment and energy, business alliances, and human resources areas. In the environment and energy and the human resources areas, social disclosures made by high profile companies were higher than low profile ones.
MANAJEMEN LABA DAN MOTIVASI MANAJEMEN
Authors: Mayangsari Sekar
Published: March 2022

This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smooth­ing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period.The objective of this paper is to elaborate a general framework for earnings management and the management's motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management.
TRANSFORMASI PERAN INTERNAL AUDITOR DAN PENGARUHNYA BAGI ORGANISASI
Authors: Pramono Sigit Eko
Published: March 2022

Organizations underpressure to manage businessrisks are increasingly re­lying on the role of internal auditor for help in achieving these objectives. Internal auditors are meeting to challenge to add value in various ways. Their strategies include transforming their role to bring the auditing function closer to management needs. This transformation cannot occur unless the auditor and the all level of man­agement start to think differently about the role of internal auditor. Changing current paradigms, adding training and hiring new personnel may be required to achieve these goals.
INDEPENDENSI AKUNTAN PUBLIK : SEBUAH REKAPITULASI
Authors: Maria Agnes , Pinnarwan Djohan
Published: March 2022

So far, auditor’s independence has been the central theme of auditing- related discussions. Since the birth of auditing pmfessbn, these kinds of discussions has already existed. This paper attempts to recollect part of those discussions by reviewing die relevant literatures. This recollection is not the first attempt that has ever been done, but this paper is particularly unique in these respects, (1) it not only reviews the researches on auditor's independence, but also reviews the discussions about what is the meaning of “auditor’s independence’by different auditing-experts, (2) it includes die conceptual frameworks of the perceptions on auditor’s indepen­dence, and (3) it attempts to summarize the issues of “where we are now" and “where we are heading for” on auditor’s independence. This literatures-review reveals that the discussion on both research-results and die meaning of auditor’s independence has been and will be always inconclusive. At die end of this paper, the conceptual framework of perception on auditor's independence is presented in the hope that it will guide the future discussions about the same topic.
MANAJEMEN LABA, KUALITAS LABA DAN KREDIBILITAS LAPORAN KEUANGAN
Authors: Dewi R. Rosiyana
Published: March 2022

The article shows about impact of earning management, especially in earning quality and credibility of financial report. Arrangement the article is based to literature and research prevously. Earning management is an terminology and topic which very important to understand in comprehension by the user of financial report.Financial report be conviced as a quantitative information which very useful in taking a decision. Many companies are very often to provide a financial report in well presentation to maximaize  of prosperity and company market value, it is called earning management. In that case same treatments are able to applied as long as in right principles. Yet it can make a miss decision making and to result low quality of earnings.The high earning quality is earning which describe business prospect and realistic management treatment in considering reality business. A company earning report with a low quality same as incredible financial report.
KOREKSI FISKAL, PEMERIKSAAN KEBERATAN DAN BANDING
Authors: Agus Yoseph
Published: March 2022

Fiscal Correction (reconciliation), tax audit, an objection and an appeal are four related activities taxpayer have to understand fully. On the fiscal correction column, a taxpayer usually put all temporary and permanent differences in order to produce fiscal report as regulated by tax law of provision. This is not over yet. Once, a tax audit find irregularities within taxpayer books of accounts, the Director General of Taxes may issue a Tax Underpayment Assessment, an Additional Tax Underpayment Assessment, a Tax Overpayment Assessment, or a Nil Tax Assessment. A Taxpayer may file an objection with the Director of Taxes. There are only two decisions : rejection or acceptance. A taxpayer may only lodge an appeal with tax court after an Objection Decision has been issued by the Director General of Taxes.
TINJAUAN TERHADAP KOMPETENSI DAN INDEPENDENSI AKUNTAN PUBLIK : REFLEKSI ATAS SKANDAL KEUANGAN
Authors: Lastanti Hexana Sri
Published: March 2022

Scandal happened in most of big companies it generally started by the published financial statement. The scandal actors have usually prepare some tricks so that the published financial statements suit the last goal of their crime motif. In this case, the question is, can the auditors of the financial statements detect these tricks? Or, has it been detected but the auditors let the crime run.The competences or public accountants cover the knowledge component, psychology characteristics, thinking ability, determination of decision strategy, and duty analysis. The independency of public accountant cover mental attitude, independency, and appearance independency. If that happened is auditor unable to detect the tricks financial statement engineering, hence core of its problems is auditor competences. But if that happened is the auditors protect to crime, hence core of its problems is auditor independency.
PERSEPSI TO EXECUTIVE (SEKTOR PUBLIK DAN SWASTA) TERHADAP FUNGSI INTERNAL AUDIT : SEBUAH STUDI EMPIRIS
Authors: , Hery
Published: March 2022

The main purpose of this research is to find out: (1) on how the Top Executive give their perception against the function of internal audit, and (2) on differences, if any, between perception of public Top Executive and private Top Executive against internal audit.The method that is used to collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 73 Top Executive, which consist of 41 Top Executive of public sector (BUMN) and 32 Top Executive of private sector. The Scale measurement using the method of Likert’s scale on five points. Data then was analysed statistically (quantitative) by used Z observation and t-test to prove the truth of hypothesis.The result of analysis shows that any Top Executive have negative perception about internal audit and no significant difference between public Top Executive and private Top Executive about perception toward the function of internal audit. Whether from aspects “watchdog”, audit tee performance, preventive, internal consultant, or knowlwdge.