bluuebunny/crossref_metadata_2025_split huggingface dataset:
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
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PERINGKAT OBLIGASI
Authors: Hidayat Wastam Wahyu 
Published: August 2019

The research aims to analyze the effect of, leverage, and Liquiditas on rating bond. Data were collected from 9 companies from non financial (bond) listed in Indonesia Stock Exchange (IDX) in 2012 to 2014. The analysis method of this research used multiple regression. The results showed that leverage had a negative and significant effect on rating bond and liquidity had a positive and significant effect on rating bon (p-value <0.05), Overall, the model's ability to explain rating bon is 23.00% Discussions and limitations are discussed in the paper.
Keywords: promotion,above the line, below the line, management marketing
DAMPAK KINERJA DAN LEVEL ETIKA TERHADAP KETERBACAAN PENGUNGKAPAN
Authors: Munandar Agus 
Published: August 2019

This Research aims to investigate the reporting mechanism based on its financial performance and ethics. This research using experimental methods for confirming these findings, and considers ethics level as a moderating effect on its opportunist motivation of managers. The findings of this research show that performance affects the readability of disclosures. It consistent with previous findings. Beside that, this research also indicates that ethics have an impact on disclosure readability. Then, ethics can marginally moderate relationshipfinancial performance and disclosure readability.
Keywords: Readibility, Performance, Experimental methods
ANALISIS IMPLEMENTASI PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD
Authors: Rahmanto Basuki Toto , Karen Ester 
Published: August 2019

The purpose of this research is to analyze the implementation of performance measurement based on a balaced scorecard for government agencies with a case study on KPP Jakarta Pasar Rebo. This study was a descriptive-quantitative research through case studies with quantitative methods. The data used are primary data from the results of a questionnaire given to all taxpayers in KPP Pratama Jakarta Pasar Rebo and secondary data from the documentation. The results obtained from this study showed the performance measurement using the balanced scorecard for all three perspectives: customer satisfaction, internal business process and learning and growth as a whole obtain good results with some suggestions and improvements that need to be done, but on the financial perspective showing results unfavorable.
Keywords: balance scorecard, performance
STRES KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN
Authors: Setyawati Novita Wahyu , Aryani Nur Ade , Ningrum Endah Prawesti 
Published: August 2019

This study aims to determine the effect of work stress and work discipline on employee performance at Manggarai Station, South Jakarta. The type of research used is probability sampling with a quantitative approach. The sample used in this study used a simple random sampling technique. The data obtained are primary data from the results of respondents' answers to questionnaires distributed by 115 respondents and processed using the SPPS (Statistic Product and Service Solution) software program 17. In the f test the variable Job Stress and Work Discipline together (simultaneous) affect the Employee Performance. The results of the study show that in the t test (partial) the Job Stress variable negatively affects Employee Performance and Work Discipline variables have a positive effect on Employee Performance.
Keywords: work stress, work discipline, employee performance