Prosiding Seminar Nasional: Manajemen, Akuntansi, dan Perbankan
Seminar Nasional Manajemen, Akuntansi, dan Perbankan 2018 "Kewirausahaan: Tinjauan Ekonomi, Manajemen, Akuntansi, dan Spiritualitas"
Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang
DAYA TARIK DALAM MINAT BELI ULANG BOLU TAPE SEBAGAI PRODUK MAKANAN KHAS UMKM TANGERANG
Pengelola bisnis baik besar maupun kecil harus memberikan nilai lebih kepada pelanggan, agar menjadikan keunggulan kompetitif diantara pesaingnya. Hal ini dilakukan untuk menciptakan daya tarik yang kuat dalam penentuan pembelian produk oleh konsumen. Penelitian ini dilakukan dengan tujuan untuk mengetahui faktor apa saja yang dapat menentukan minat beli ulang produk Usaha Mikro Kecil Menengah (UMKM) khususnya makanan khasTangerang bolu tape. Penelitian dilakukan secara kualitatif dengan menggunakan metode studi kasus. Pengumpulan data dilakukan melalui observasi dan wawancara kepada enam narasumber yang terdiri dari dua pelaku UMKM yang memproduksi bolu tape lebih dari tiga tahun, empat konsumen yang sudah melakukan lebih dari tiga kali pembelian dalam setahun terakhir. Penegakan validitas dilakukan dengan metode triangulasi. Hasil analisis dirumuskan dalam pola, kategori dan membentuk variabel yang dibuat dalam proposisi. Hasil menunjukan bahwa keputusan pembelian terhadap UMKM dengan produk makanan khas Tangerang bolu tape, memiliki banyak faktor dalam penentuan keputusan pembelian tersebut, seperti layanan yang diberikan oleh pelaku UMKM, harga yang ditetapkan terhadap, kualitas produk, cita rasa sebagai keunggulan kompetitif yang tidak dimiliki para pesaingnya. Hasil proposisi-proposisi didapat yaitu biaya produksi memengaruhi kualitas produk dan harga bolu tape produk makanan khas Tangerang. Kualitas produk memengaruhi harga. Selanjutnya kualitas produk memengaruhi citra produk, dimana citra produk memengaruhi kepuasan konsumen. Dan harga juga andil dalam memengaruhi kepuasan konsumen sehingga kepuasan konsumen memengaruhi minat beli ulang. Kontribusi penelitian diharapkan memberikan masukan bagi pelaku UMKM pembuat makanan khas Tangerang untuk mengetaui bagaimana dapat membuat konsumen tertarik melakukan pembelian ulang dan mempunyai keunggulan kompetitif dengan pesaingnya.
PENGARUH ENDORSER TENAGA AHLI TERHADAP MINAT PEMBELIAN SENSODYNE
One of the realities in the business world is the increasingly sharp competition. One of the causes of the increasingly sharp competition is the more companies that produce and market similar or similar products or the number of companies that are able to offer products to consumers with relatively similar behnefits Sensodyne seeks to create its own market share in Indonesia, by educating the market related awareness taking care of sensitive teeth. This study aims to identify the influence of endorser experts on purchasing interest in Sensodyne toothpaste. This research uses quantitative research type with descriptive analysis method and linear regression analysis. The population in this study are the customers of Hypermart Malang Town Square. The sampling technique is purposive sampling with the number of samples of 100 respondents. The result of research indicate that there is influence of attraction to consumer interest of Sensodyne to consumer in Hypermart Malang Town Square. While the credibility variable has no effect on the purchase interest of Sensodyne to the consumer in Hypermart Malang Town Square.
ANALISIS PENGARUH BRAND IMAGE, PERCEIVED PRICE, TRUST DAN VALUE TERHADAP BEHAVIORAL INTENTION PENGGUNA SMARTPHONE SAMSUNG GALAXY S8
In the modern and sophisticated era nowadays, smartphones have become part of the primary needs of all societies. Smartphones not only used as a communication tool, but also used in work, entertainment, education, and others. Therefore all the companies in this industry are competing against each other to win the competition. Brand image, perceived price, trust, and value is known as issues that can effect the customer’s behavioral intention. That’s why this study aims to investigate the effect of the brand image, perceived price, trust, and value on behavioral intention. The research method used is descriptive study and sampling technique using purposive sampling. There are nine hypotheses developed in this research. There are 100 questionnaires distributed to the users of Samsung Galaxy S8 smartphone in Jabodetabek. Data analysis in this research using PLS-SEM. The results of this research are brand image has a positive effect on perceived price, brand image has a positive effect on the value, brand image has a positive effect on trust, perceived price has a positive effect on value, trust has a positive effect on the value, perceived price has no effect on behavioral intention, and value, trust, and brand image have a positive effect on behavioral intention.
PENGARUH CELEBRITY ENDORSER DI MEDIA SOSIAL INSTAGRAM DALAM PROMOSI PRODUK HIJAB TERHADAP MINAT BELI KONSUMEN
Banyaknya Online Shop yang bermunculan saat ini sudah menjadi pusat perhatian masyarakat khususnya dikalangan wanita, remaja dan ibu ibu dalam membeli pakaian atau produk yang mereka gunakan, alasannya adalah disamping menghemat waktu, berbelanja melalui Onlineshop juga menghemat tenaga, karena hanya dengan melihat display (Kayalaog Online) di feed Media Sosial Instagram mereka dapat melihat produk mana yang akan mereka beli disamping itu juga dengan membaca testimoni yang ada dari orang yang memiliki pengaruh positif terhadap Onlineshop yang bersangkutan salah satunya adalah selebgram, mereka memiliki keyakinan tersendiri apakah akan memutuskan untuk membeli produk tersebut atau tidak. Melihat fenomena yang ada maka dilakukan penelitian untuk mengkaji pengaruh antara Celebrity Endorsement terhadap Minat beli konsumen pada produk hijab (Variabel yang digunakan adalah Visibility, Credibility, Attractiveness dan Power. Populasi dan sampel penelitian ini adalah follower akun instagram @wiriamaeazzahra dengan mengambil sampel sebanyak 100 orang. Penelitian ini adalah Penelitian kuantitatif dengan melakukan penyebaran kuisioner dan menggunakan regresi linear berganda. Berdasarkan Olah data yang diperoleh menggunakan Program SPSS For Windows Penelitian ini menyimpulkan bahwa variabel X1, X2, X3 dan X4 (Visibility, Credibility, Attractiveness dan Power ) Berpengaruh signifikan terhadap Variabel Y (Minat Beli Konsumen)
MENDORONG LOYALITAS PELANGGAN DENGAN ANALISIS KERAGAMAN PRODUK, PERSEPSI HARGA DAN LOKASI TOKO
Competition in the tight business world forces retailers and shops to engage in marketing strategies that can improve their business objectives. One important factor in marketing is customer loyalty, which can be improved by some of the strategies covered in the marketing mix. The purpose of this study is to analyze some marketing mix to improve customer loyalty. This study uses descriptive and quantitative method, with a sample of 128 consumers in the shop Srikandi Ngawi. The sample was taken based on some criterion desired by the researcher. Data types are secondary data to be tested with descriptive and inferential statistics. T and F statistic test results MRA or multiple regression analysis, known variable product diversity and price perception affect customer loyalty but store location is not significant. Findings suggesting store locations are insignificant because the customer in principle does not take into account t he location if they wish to purchase.
ANALISIS PENGARUH EXPERIENTIAL MARKETING TERHADAP LOYALITAS MELALUI KEPUASAN NASABAH SEBAGAI VARIABEL INTERVENING
The purposes of this research are to know the influence of experiential marketing to customer loyalty through customer satisfaction.The research used quantitative approach with descriptive type. The sample of the research was108customersof BRISyariahMalang using simple random sampling method. The data analysis used path analysis.The research resultshows that experiential marketing consist of sense, feel, act, relate influenced significant and positivetocustomer satisfaction, the variable of think had a significant negative influence tocustomer satisfaction. Experiential marketing consist of the variables sense, feel, act, relate influenced significant and positiveto customer loyalty, the variable of think had a significant negative influence to customer loyalty. The customer satisfaction had a positive influence to customer loyalty. Finally, experiential marketing influenced to loyalty through customer satisfaction
IDENTIFIKASI FAKTOR INTERNAL DAN EKTERNALDALAM MEMPERTAHANKAN KEBERLANGSUNGAN USAHA MIKRO
Tujuan studi ini untuk mengetahui bagaimana fenomena faktor eksternal dan internal mempertahankan keberlangsungan usaha dalam perspektif pelaku usaha mikro. Hal ini dikarenakan pelaku usaha mikro merupakan salah satu penunjang kondisi ekonomi nasional dan merupakan mayoritas dari pelaku usaha yang ada di Indonesia. Responden merupakan pelaku usaha mikro yang menjadi nasabah Lembaga Keuangan Mikro (LKM) XYZ yang tersebar di wilayah Jakarta dan Tangerang dan telah mempunyai ketahanan usaha lebih dari satu tahun. Pengumpulan data menggunakan kuesioner tertutup pada 220 responden secara convenience. Pengolahan data dilakukan dengan deskriptif dan menunjukkan hasil bahwa terdapat beberapa faktor internal dan faktor eksternal dalam keberlangsungan usaha mikro. Faktor internal meliputi modal pribadi, motivasi pribadi. Faktor eksternal meliputi pinjaman dari LKM, pelatiham, berkat Tuhan, kelompok pendamping, dorongan keluarga.Kontribusi riset ini dapat memberi masukan bagi pengelola LKM maupun penentu kebijakan dalam mendorong keberlangsungan usaha bagi pelaku usaha mikro.
ANALISIS STRATEGI PEMASARAN USAHA PENGOLAHAN KOPI LEGATO
This research is aimed to formulate recommendation of marketing strategy for LEGATO coffee processing business. The research is qualitative by using primary data source and secondary data. Data collection techniques used were interviews, observation, and documentation. SWOT Matrix Analysis and Internal-External Matrix Analysis is used to obtain marketing strategy that is suitable with company condition. Based on SWOT Matrix Analysis, there are four alternative marketing strategies that can be chosen by the company. Each is: a combination of Strength-Opportunity, Strength-Threat, Weakness-Opportunity, Weakness-Threat. Furthermore, the results of the Internal-External Matrix analysis show the total IFAS and EFAS scores of firms are 2,478 and 2,620 which means the company has average internal and external capabilities. Recommended strategy is an implement of market penetration and increasing promotion through participation at various events either locally, regionally, and nationally.
EMOTIONAL QUOTIENT (EQ), INTELLECTUAL QUOTIENT (IQ) DAN BUSINESS PERFORMANCE
The purpose of this research is to analyze the effect of emotional quotient (EQ) and intellectual quotient (IQ) the owner of pempek business in Palembang to their business performance, so they can reach the goals. Data collected by questioner and depth interview to owner of pempek business in Palembang. Sample in this research are taken by purposive sampling method. The result of this research shown that EQ and IQ, simultanly and partially, give an influence to the business performance of pempek business in Palembang
ANALISIS PENGARUH KUALITAS PRODUK DAN INOVASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE
Competition in the telecommunications industry is increased due to the rapid innovation of products and the increased product quality offered by the smartphone industry. But is it true that what is provided so far by the manufacturer is match with the needs of users? Therefore, this study aims to investigate the effect of product quality and product innovation in smartphone purchasing decisions. There are 3 hypotheses in this study. Product innovation consists of 5 dimensions, product quality consists of 8 dimensions and purchase decision consists of 5 dimensions. The sample in this study is 220 respondents of iPhone 7 users in Jabodetabek. Data analysis used in this research is multiple regression analysis. The results of this study showed that product quality has a positive effect on purchasing decisions, product innovation has a positive effect on purchasing decisions and product quality and product innovation simultaneously have a positive effect on product quality.
BUSINESS MODEL CANVAS PRODUK SIMPANAN KENCLENG KOPERASI SYARIAH MANFAAT SURABAYA
Penelitian ini bertujuan menganalisis dan merumuskan pengembangan model bisnis yang dikembangakan produk Simpanan KeclengKOPSYAH Manfaat Surabaya, menggunakan business model canvas sebagai alat untuk mengindentifikasinya binis model yang ada. Metode penelitian adalah penelitian kualitatif deskripsif untuk mengetahui business model dari produk tabungan kencleng KOPSYAH Manfaat yangditawarkan pada koperasi syariah tersebut. Hasil yang didapat berupa gambaran Sembilan elemen pada business model yang terdiri atas customer segment, value propotion, Customer relationship, customer segment, chanels, revenue stream, cost structure, key activities, key resource, key pasrtners. Model bisnis ini akan mengetahui kelemahan dan kelabihan dari sebuah bisnis yang dijalankan serta untuk mengetahui strategi apa yang bisa dijalankan kedepannya.
PENGARUH PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN DI TELKOMSEL REGIONAL JAWA BARAT
Career development is implemented because Telkomsel's target presented by President Commissioner Mr. Alex J Sinaga in 2017 will optimize the first Long Term Evolution (LTE) broadband technology in Indonesia so Telkomsel employees are prepared for long-term career, so that the company can also know career interest employees in the future through career development programs so that employees can produce better performance improvements that will be tailored to the level of education, knowledge, skills, employment, and employee performance appropriately and in accordance with the competencies and job qualifications required.The purpose of this study is to find out how good the career development is and to know how significant the influence of career development on employee performance at Telkomsel Regional Jawa Barat.
KEPEMIMPINAN OTOKRATIS DAN KOMPETENSI WIRAUSAHA PADA PERUSAHAAN BERBASIS KELUARGA
The purpose of this research is to analyze the effect of autocratic leadership and entrepreneurial competency to business performance of family company of Palembang traditional culinary’s business. The population on this research are the employee and the owner of Palembang traditional culinary’s business. Sample in this research are taken by purposive sampling method, there are 42 family company of Palembang tradisional culinary’s business. The result of this research shown that autocratic leadership and entrepreneurial competency simultanly give an influence to the business performance of family company of Palembang traditional culinary’s business. Partially, autocratic leadership do not influence the business performance and entrepreneurial competency give an influences to the business performance of family company of Palembang traditional culinary’s business.
KEPUASAN KERJA, KOMITMEN ORGANISASI DAN TURNOVER INTENTION PADA PERUSAHAAN PROPERTY DI INDONESIA
Tingginya turnover di dalam suatu perusahaan dapat mengganggu aktifitas dan produktifitas yang pada akhirnya dapat menciptakan ketidakstabilan dan ketidakpastian perusahaan. Individu yang merasa puas dengan pekerjaannya cenderung untuk bertahan dalam organisasi. Banyak faktor yang dapat memengaruhi turn over. Tujuan dari penelitian ini adalah untuk mengetahui apakah kepuasan kerja dan komitmen organisasi berpengaruh secara signifikan terhadap turnover intention di Perusahaan Property di Indonesia. Dalam penelitian ini, penulis menggunakan jenis penelitian verifikatif. Populasi dalam penelitian ini adalah karyawan Bagian Pemasaran yang berjumlah 250 orang, dengan jumlah sampel sebanyak 154. Analisis data dilakukan dengan menggunakan multiple regression. Hasil penelitian menunjukkan bahwa kepuasan kerja dan komitmen organisasi berpengaruh secara signifikan terhadap turnover intention. Besar pengaruh kepuasan kerja terhadap turnover intention adalah sebesar 9,3% sedangkan komitmen organisasi terhadap turnover intention adalah sebesar 62,6%. Hasil ini menunjukkan bahwa Perusahaan Property di Indonesia perlu memperhatikan secara lebih intens terhadap komitment organisational karyawan karena kontribusi pengaruhnya yang sangat kuat terhadap turn over intention.
HDI DETERMINANTS: FISCAL-DRIVEN, RGDP OR LOCAL LEADER’S COMMITMENT? (EVIDENCE FROM SOUTH KALIMANTAN PROVINCE)
Human Development Index (HDI) of South Kalimantan was ranked at 25th among 34 provinces across Indonesia in 2016 and the score achieved below the national HDI result. The purpose of this research is to determine and analyze the effect of local fiscals (represented by locally-generated revenue (PAD), revenue sharing fund, general allocation fund (DAU), special allocation fund (DAK), personnel expenditure, goods expenditure, capital expenditure) local leader’s commitment, regional gross domestic product (RGDP) and dependency ratio on HDI in the districts/cities within South Kalimantan. Population of this research are all districts/cities of South Kalimantan which consists of 13 regions in the period 2013-2016. Data analysis was conducted using double-log regression analysis. The research found that variable of locally-generated revenue and RGDP have positive effect on HDI, and variable of personnel expenditure, local leader’s commitment, and dependency ratio have negative effect on HDI. These results provide insightful findings to discuss. Local leaders’ commitment, for instance, did not contribute positively on HDI, it may be because their commitments are merely in the lip-service praxis.
PENGARUH PENGETAHUAN TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) DASAR DAN KETERAMPILAN KERJA TERHADAP KINERJA KARYAWAN UNIVERSITAS PAMULANG (UNPAM) TANGERANG SELATAN
The quality of institutional services becomes a challenge that can not be ignored as a manifestation of human resource professionalism not to mention employees in Pamulang University South Tangerang. The facts show that not all UNPAM work unit services are optimal. In the library services that look for books and catalogs that are expected to facilitate the responded visitors agreed under the proportion of 50%. This condition indicates that the performance of employees UNPAM South Tangerang not yet optimal. The purpose of this study is to analyze the influence of basic communication technology and information ( ICT) knowledge and work skills on employee performance. The research method used is survey. The research population is the employees of UNPAM with the sample covering work unit based on communication and information technology ie personnel unit, library, and academic faculty. Data analysis technique using path analysis test. The result of the research as follows: 1) there is positive direct influence of basic ICT knowledge to employee performance (β Y1 = 0,298); 2) There is positive direct effect of work skill to employee performance (β Y2 = 0,593), and 3) direct positive basic ICT knowledge to work skills (βx21 = 0.663).
EKSPLORASI KONSEP PEMBELAJARAN “CREATIVEPRENEURSHIP” DEMI KEEFEKTIFAN PROGRAM PENDIDIKAN KEWIRAUSAHAAN DALAM UPAYA MENSTIMULASI NIAT WIRAUSAHA MAHASISWA
Unemployment and economic instability are still burdening in Indonesia. As the policy authorities, the government has initiated to develop the "National Entrepreneurship Movement" programme, which refers to several aspects of entrepreneurial-oriented life. University of Muhammadiyah Gresik as an educational institution also have followed to the government program through entrepreneurship education program. This research is descriptive research with qualitative method. The implementation of the concept of learning is applied to business and nonbusiness study programs that is conceptualized both conventional and creativepreneurship. The results suggest that in order to create the effectiveness of entrepreneurship education program, it takes collaboration of entrepreneurship learning concept, that is synergy between lecturer and student of business study program and nonbisnis. Based on student perception who obtained by face to face in-depth interview, the mostly student stated that entrepreneurship education program can strongly support to stimulate entrepreneurial intention of the students of Gresik Muhammadiyah University since the early.
MENINGKATKAN MINAT BERWIRAUSAHA MAHASISWA DI JAWA TIMUR
: Entrepreneurship is one of the college efforts to increase its graduates’ competency as well as to reduce unemployment of college graduates. Therefore, entrepreneurship in academics should be developed because it gives greater contribution to the improvement of a nation. This research aimed to analyze students’ interest of entrepreneurship in East Java. The population of this research were students in East Java (STIESIA Surabaya, UNISLA Lamongan, Muhammadiyah University Malang, and Muhammadiyah University Gresik). The number of samples were 145 respondents; and the sampling technique used accidental sampling. The data analysis technique applied Structural Equation Modeling (SEM) models. Therefore, this research found three results. First, there was no effect on the factor of socio demography consisting of gender, age, field study, parents occupied and experience on entrepreneurship. Moreover, the output result of the coefficient parameter found that the correlation among construct of socio demographic factor to the entrepreneurship interest showed insignificant on 0,001 (p=0,011) with standardized of coefficient parameter was -0,205. Second, there was an effect of personal factor to the entrepreneurship interest. The output of coefficient parameter indicated that correlation construct of personal factor to the entrepreneurship interest was significant on p=0,001 (sign of p=***) with standardized coefficient parameter was 0,616. Third, there was an effect on contextual factor which consists of entrepreneurship education, academic support, social support and environmental support to the entrepreneurship interest. Based on the result of coefficient parameter output found that the correlation of contextual factor construct to the entrepreneurship interest was significant on 0.001 (sign of p=***) with standardized of coefficient parameter was 0.389.
PENGARUH PENGEMBANGAN MODEL DIKLAT KEWIRAUSAHAAN TERHADAP KINERJA TENANT MELALUI PENILAIAN TANGGUH DAN MANDIRI
Tujuan dalam penelitian ini salah satunya adalah untuk menentukan model pembinaan yang tepat dalam menciptakan wirausaha baru di perguruan tinggi melalui Lembaga Kewirausahaan yang didalamnya terdapat Inkubator bisnis. Beberapa model inkubator bisnis berkembang di Indonesia khususnya di Perguruan Tinggi, sejalan dengan perkembangan kegiatan ekonomi yang tercermin dalam kerjasama-kerjasama baik ditingkat regional maupun global, serta persaingan-persaingan yang ada ditingkat tersebut. Urgensi dari penelitian yang dilakukan, disamping tujuan yang ingin dicapai, juga sejalan dengan visi misi Universitas Esa Unggul yaitu Intellectual, Creativity & Entrepreneur, yang dijabarkan di dalam renstra penelitian dari Universitas Esa Unggul (2012 – 2017). Melalui kegiatan penelitian yang dilakukan, terdapat luaran-luaran yang mendukung visi misi Universitas serta tercapai renstra penelitian yang ditetapkan. Beberapa kegiatan penelitian dan pengabdian terdahulu yang dilakukan oleh team peneliti, merupakan dasar dalam penelitian ini dan bagian dari peta jalan penelitian serta pengabdian yang tidak terpisahkannya. Populasi dan sampel dalam penelitian ini diambil dari tenant Mahasiswa dan tenant UKM yang mengikuti pembinaan dalam Inkubator Universitas Esa Unggul. Metode teknis pengumpulan data yang digunakan berupa; wawancara, daftar pertanyaan, ujian atau test, metode pengamatan melalui lembar pengamatan.Sedangkan metode alat analisis data yang digunakan; Metode korelasi dan regresi, analisis varian dan distribusi presentasi.Data penelitian didapat dari hasil pelatihan dan supervisi tenan mahasiswa dilokasi Usaha dan data sekunder dari Inkubator sebanyak 60 sampel penelitian. Luaran penelitian sejalan dengan visi-misi Universitas serta renstra penelitian perguruan tinggi tahun 2012 -2017 berupa; Model pendidikan berbasis kewirausahaan di Perguruan Tinggi, , Hak Kekayaan Intelektual dari model tersebut dan karya tulis dalam jurnal nasional
KAJIAN MOTIVASI WIRAUSAHA SOUVENIR DI MEGARIA SHOPING CENTER PALEMBANG
Research Objectives to find out Motivation Study of Entrepreneur Souvenir At Megaria Shoping Center Palembang. The source of this research is a souvenir entrepreneur who is in Megaria Shoping Center Palembang, samples taken by convinience amounted to 3 people. While the questionnaire used variable motivation. Data analysis used qualitative descriptive by interview. Motivation affects performance seen from a never-ending and persistent sales turnover. This business can meet the daily needs of clothing, food, boards and others. Souvenir business can have many relations not only Palembang and its surroundings but to South Sumatra. This effort can increase creativity, innovative, helping others / open employment. This business also provides the future for not only selling but also screen printing, making & printing invitations including thank you cards. The results of this study are expected to be useful and as information for small scale micro-entrepreneurs, especially souvenirs, as well as printing invitations, screen printing and hotprint made attached to souvenirs, then usually according to customer demand for bridal, birthday and others. For the government to give its attention to souvenir entrepreneurs, because it can increase regional income, if exports to foreign countries will contribute to national income. For the next researcher reference.
DESAIN PEMBEKALAN ENTERPRENEURSHIP BAGI WARGA BINAAN PEMASYARAKATAN PADA FASE PRA ASIMILASI BERBASIS ASMAA-UL HUSNA
Prisons are places that have very negative connotations in society. People who have lived life in the majority prison get a slant in society. This condition leads to a decrease in self-concept so that former Warga Binaan Pemasyarakatan (WBP) will experience social constraints when returning to society after the punishment. Therefore it is necessary that there is a provision that can provide the spirit for the WBP to have an adequate lifeskill. The method of learning is already present in the Qur'an, which is "Recite by (name) the name of your Lord who created, He has created man from a clot of blood. Read, and your Lord is the Most High, who teaches men with pens. He taught man what he did not know. "(Q.S Al 'Alaq: 1-5). This verse is the first verse revealed to Rasululloh SAW, which is a sign that he is the one chosen to carry the apostolic duty, which is bringing a message of mercy to all of nature (rahmatan lil alamin). This study aims to explore, foster and develop the potential of Warga Binaan Pemasyarakatan (WBP) by providing treatment to raise self-awareness and positive personality by way of dhikr Asmaa-ul Husna. The research method used is a mixed methode research with approach of community based action research. The data collected in the form of quantitative and qualitative data. For quantitative data is processed by using Paired Sample T-Test, while the qualitative data will strengthen the test results quantitatively. This study shows that there is a significant change in the character of enterpreneurship, peace of mind and well being before and after the program.
PEMBELAJARAN KEWIRAUSAHAAN MELALUI EXPO SEBAGAI PEMBENTUK KARAKTER WIRAUSAHA DI KALANGAN MAHASISWA KEGURUAN
Tujuan penelitian ini adalah mendapatkan bukti empiris mengenai Pembelajaran kewirausahaan melalui expo kewirausahaan dapat menumbuhkan karakter wirausaha mahasiswa keguruan. Penelitian ini merupakan penelitian deskriptif dengan metode kuantitatif dan dilaksanakan di Program Studi Pendidikan Ekonomi FKIP, Universitas Pancasakti Tegal. Penelitian ini termasuk penelitian populasi dengan jumlah responden sebanyak 67 mahasiswa yang sudah mengikuti mata kuliah praktik kewirausahaan. Pengumpulan data menggunakan kuesioner dan dokumentasi. Berdasarkan hasil perhitungan menggunakan SPSS menyatakan bahwa pembelajaran kewirausahaan berpengaruh signifikan terhadap expo kewirausahaan dengan taraf signifikansi 0,000. Pengaruh yang diberikan variabel X terhadap Y sebesar 0,439, dengan nilai e1=0,8989. Variabel expo kewirausahaan memberikan pengaruh sebesar 0,541 terhadap pembentukan karakter wirausaha dengan e2=0,679. Pengaruh langsung yang ditimbulkan variabel X terhadap Z sebesar 0,234, sedangkan pengaruh totalnya antara variabel X melalui Y terhadap variabel Z sebesar 0,471.
PERANAN KOMPETENSI KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA TERNAK SAPI DIDESA BUNE KAB. BONE SULAWESI SELATAN
Bone regency is one of the largest cattle producing areas in South Sulawesi but still in traditional management. So it needs to be done a breakthrough that is improving entrepreneurial competence in the livestock business. This study aims to examine, analyze and interpret the implementation of assistance in improving the competence of entrepreneurship. The type of this research is eksplanatory, while the respondent is a cattle rancher who uses a sample of 30 people. The results of research processed and described that shows that the increased entrepreneurial competence can provide knowledge to farmers. The entrepreneurial competence consisting of technical competence that includes the development of livestock germs, nutrition and feeding, improvement of reproduction process and comfort of livestock, and managerial competence include; business planning, labor management, marketing and financial management. With the increasing of entrepreneurship competence give effect to the success of cattle business, that is increasing of productivity, increasing of livestock ownership and increasing of breeder's income.
KARAKTERISTIK WIRAUSAHA TERHADAP KEBERLANJUTAN INDUSTRI KULINER TRADISIONAL
Household industries and small industries in Rappang Urban Village generally move in the field of traditional culinary, where traditional culinary is a typical culinary District Sidrap which has been known for a long time. The management of traditional culinary industry in Rappang Urban Village is still very traditional, touch of technology and modern management is still far from the reach of businessmen thinking that move in this culinary field. This study aims to analyze the influence of entrepreneurial characteristics on the sustainability of traditional culinary business. This paper uses a quantitative approach. Data obtained through questionnaires and interviews. By using random sampling method and convenience random sampling. Respondents in this research are traditional culinary industry entrepreneurs as much as 54 entrepreneurs and analytical methods used to analyze the influence between variables in research by using statistical analysis. The findings in this study, the characteristics of entrepreneurship have a positive and significant impact on the sustainability of traditional culinary business.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015 - 2017
Tujuan penelitian ini adalah untuk mengetahui ukuran dewan komisaris berpengaruh terhadap kualitas laba perusahaan manufaktur yang terdaftar di BEI tahun 2015 – 2017. Untuk mengetahui komite audit berpengaruh terhadap kualitas laba perusahaan manufaktur yang terdaftar di BEI tahun 2015 – 2017. Untuk mengetahui kepemilikan institusional berpengaruh terhadap kualitas laba perusahaan manufaktur yang terdaftar di BEI tahun 2015 – 2017.Untuk mengetahui kepemilikan manajerial berpengaruh terhadap kualitas laba perusahaan manufaktur yang terdaftar di BEI tahun 2015 – 2017.Sampel dalampenleitian ini perusahaan manufaktur yang terdaftar di BEI 2015-2017.Berdasarkan penelitian ini membuktikan bahwa ukuran dewan komisaris tidak berpengaruh terhadap kualitas laba. Komite audit tidak berpengaruh terhadap kualitas laba. Kepemilikan institusi berpengaruh terhadap kualitas laba.Kepemilikan manajerial tidak berpengaruh terhadap kualitas laba.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY YANG DIMODERASI OLEH PROFITABILITAS PADA PERUSAHAAN SUBMANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2017
The aim of this research is to This study aims to determine the factors that influence audit delay which are moderated by profitability in automotive and component manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample uses purposive sampling with a total sample of 35 financial statements. Data analysis techniques using linear regression analysis moderation. The results of the tests show that the size of the company, auditor opinion, KAP size, operating profit and loss and profitability do not affect audit delay while leverage affects audit delay. Company size, auditor opinion, KAP size, operating profit and loss that profitability is able to moderate (weaken) on audit delay while leverage that profitability is able to moderate (increase) in audit delay.
PENGGUNAAN METHODE SEDERHANA PENGISIAN LAPORAN KARTU SEDIAAN DAN LAPORAN RUGI LABA SEDIAAN BARANG DAGANGAN PADA TOKO KECIL
Suatu organisasi yang telah berjalan cukup lama, tentu memiliki perkembangan yang tampak dari hasil prestasi kinerjanya, sehingga prestasi yang telah dicapai dari waktu ke waktu perlu dilakukan analisis demi kemajuan yang lebih baik di masa` mendatang. Sebuah organisasi baik itu bergerak dalam bidang usaha dagang maupun jasa tentu membutuhkan suatu system informasi. Salah satu fungsi umum dari akuntansi adalah mengkomunikasikan informasi ekonomi. Komunikasi yang timbul tentu dapat menyebabkan suatu pengaruh khususnya pada pengguna informasi itu khususnya yang menyangkut pengambilan keputusan. Akuntansi pada usaha kecil dan menengah pada umumnya nemiliki intensitas pencatatan yang rendah , dengan pengertian bahwa pencatatan yang ada cenderung jarang bahkan tidak dilakukan. Beberapa hasil penelitian yang melakukan pengamatan terhadap peranan literasi akuntansi pada Usaha Kecil dan Menengah ( UMKM ) banyak yang menyimpulkan adanya kelemahan pada sumber daya manusia, pengetahuan yang belum dimiliki, terlalu menyita waktu dan sebagainya. Lebih lanjut ditegaskan bahwa rendahnya intensitas dalam UMKM disebabkan beberapa faktor dari pemilik yang memiliki persepsi bahwa pencatatan , pembukuan dan pelaporan bukanlah merupakan suatu hal yang penting dengan pertimbangan bahwa perhatian kepada aspek akuntansi tentu akan mengorbankan perhatian lainnya , misalnya pada aspek pemasaran yang ada, bahkan produksi yang berkesinambungan juga mana aspek aspek ini juga perlu diperhatikan dengan baik ,sehingga turut menyita perhatian pemiliknya. Bidang usaha dagang pada umumnya menjual suatu barang dengan harga yang lebih tinggi dari harga pokoknya, dengan tujuan mencapai hasil yaitu laba. Barang dagangan yang dijual khususnya di toko kecil dari suatu panti asuhan dapat memiliki resiko. Dengan pendekatan pengamatan lapangan yang ada, maka diperlukan suatu methode pengisian sediaan dan cara penghitungan rugi laba sediaan yang sangat sederhana agar dapat memenuhi harapan pengguna.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI REAL ESTATE DAN PROPERTY DI BEI PERIODE 2014-2016
This study aims to determine whether there is partial influence of independent board of commissioners, boards of directors, audit committee, managerial ownership and institutional ownership of financial performance. This research uses quantitative research. The population in this study are all real estate and property sector companies listed on Indonesia Stock Exchange (IDX) and continuously publish financial report in 2014-2016. Pursuant to purposive sampling method , the sample obtained as many as 19 company, so that data obtained 57 data observation. The method of analysis used is multiple regression analysis. The result of the research stated that 1) Partially the independent board and Board of Directors variables influence the financial performance, while audit committee, managerial and institutional ownership have no effect on financial performance. 2) Simultaneously independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership of financial performance.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA SEKTOR INDUSTRI DASAR KIMIA DI BEI
Current Ratio, Total Asset Turn Over Ratio, Gross Profit Margin, Debt To Assets Ratio to profit growth. The population in this research is Chemical Industry base company that exists in Indonesia stock exchange during period of 2012 - 2017 as many as 62 Basic Chemical Industry company. The sampling technique used purposive sampling method which was obtained from the sample of 13 companies during the observation year. Data analysis method used is multiple linear regression method. The test results show that the Quick Ratio, Current Ratio, Total Asset Turn Over Ratio, Debt To Assets Ratio does not affect the profit growth, while Profit Margin Margin, affect the profit growth. Based on the determination coefficient test (R2) obtained coefficient of determination with Adjusted R2 value of 0.181. These results indicate that 18.1% of the variable profit growth can be explained by quick ratio, current ratio, total asset trunover, gross profit margin, and debt to asset ratio. Meanwhile, 81.9% dependent variable of earnings management is influenced by other variables that do not exist in this research.
PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DAN KEPMENKES RI NO 1204 TAHUN 2004 PADA KLINIK RAWAT INAP KUSUMA HUSADA
EMA can improve economic performance and business environment, and can assist manager decision making in an effort to control environmental costs. EMA has 2 types of information that is physical information and monetary information. This reaserch to determine the application of EMA, EMA effect in improving economic and environmental performance, and implementation of KepMenKes RI No 1204 Year 2004 in KRI Kusuma Husada.
PENYERTAAN NILAI KASIH (NESER) DALAM PENENTUAN HARGA JUAL TERASI MADURA
Penelitian ini bertujuan untuk menggali konsep penentuan harga jual terasi Madura karena berdasarkan kajian atas beberapa penelitian terdahulu diperoleh informasi bahwa terdapat fenomena penyertaan nilai-nilai non-ekonomi pada penentuan harga jual pada beberapa produk tertentu. Peneliti memilih industri terasi karena produk tersebut menjadi ikon industri lokal Madura dan pengusaha Madura dikenal memiliki karakteristik Junel (berkewirausahaan). Fenomenologi transedental digunakan untuk mengeksekusi tujuan penelitian, dengan melibatkan dua informan kunci yang merupakan pengusaha terasi di Desa Ambunten Timur. Hasil penelitian menunjukkan bahwa nilai non-ekonomis yang disertakan dalam menentukan harga jual adalah nilai kasih (neser). Nilai tersebut disertakan pada pembentukan harga jual sebagai wujud rasa persaudaraan meskipun hal tersebut berkonsekuensi terhadap pengurangan keuntungan.
PENENTUAN LABA PADA TRANSAKSI BISNIS BERBASIS BUDAYA MAROSOK
This study aims to determine the determination of profit on Marosok Culture based-business transactions in Livestock Market Manggis, Lubuk Basung, Kab. Agam by using descriptive qualitative method. The informants were selected using judgmental sampling and snowball sampling techniques. Data was obtained through in-depth interview, observation, documentation and literature study. The technical data analysis by collecting data, describe, analyze, and do interpretation. The result showed that the determination of profit in marosok culture based business transaction as follows: (1) Seller from the side of toke livestock or businessman, profit is determined from the difference of selling price of livestock with total cost they spend, whereas seller from breeder side usually not too count on profit in transactions marosok. (2) Buyers from the side of butcher, profit is determined based on the accuracy of patuik dagiang they do, whereas buyer from breeder side, profit is determined based on accuracy patuik dipataranakan done in transactions marosok.
EVALUASI SISTEM INFORMASI AKUNTANSIPENERIMAAN DAN PENGELUARAN MATERIAL PADA PT.PRIMA SEJATI SEJAHTERA (PRIMA 3) BOYOLALI
This study aims to determine the accounting information system of material receipts and expenses at PT. Prima sejati sejahtera. The method used is by using descriptive analysis techniques andverification. This type of research is qualitative research. This research is in the form of data that is not based on numbers but based on documents or proof of transaction. The data obtained is directly related to theories. Based on the results of the research for accounting information systems included in the category good. Qualitative research is a research approach that uses data that is measured indirectly, such as activities, attitudes, sentences, words, pictures, and so on. The research process takes into account the context of the study by focusing on understanding, thinking and perceptions of research.
ANALISIS EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS SOFTWARE DI KOPERASIAS-SAKINAH ‘AISIYAH KOTA MALANG
Penelitian ini bertujuan mengetahui bagaimana penerapan sistem informasi akuntansi penerimaan dan pengeluaran kas dan apakah penerapan sistem pada aplikasi software di Koperasi As-Sakinah ‘Aisiyah Kota Malang telah berjalan dengan efektif.Penelitian ini menggunakan metode pendekatan kualitatif deskriptif.. Data dikumpulkan dengan cara observasi, wawancara,dan dokumentasi. Setelah data diperoleh maka diolah dan dapat diambil kesimpulan.Hasil penelitian menunjukkan bahwa sistem informasi akuntansi akuntansi penerimaan dan pengeluaran kas di koperasi telah menggunakan aplikasi Armadilo Simpan Pinjam dan sistem yang ada telah memenuhi ukuran pencapaian tujuan efektif karena telah memiliki kejelasan tujuan yang hendak dicapai, kejelasan strategi pencapaian tujuan, penyusunan program yang tepat,tersedianya saran dan prasaran kerja serta sistem pengawasan dan pengendalian yang mendidik tetapi pelaksanaannya belum efektif karena terdapat perangkapan jabatan antara bagian keuangan dan kasir. Penerimaan dan pengeluaran kas ditangani oleh satu bagian. Dalam hal ini, perlu adanya penambahan bagian kasir atau bagian keuangan.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI KOMPUTERISASI PADA KANTOR PELAYANAN PAJAK PRATAMA KARANGANYAR
This study aims to analyze the influence of infrastructure, human resources, cost, perceptions of usefulness, perceptions of ease of implementation of computerized accounting information system. Population in this research is 114 employees of KPP Pratama Karanganyar. Based on purposive sampling method, this study used 35 respondents who worked as an employee of accounting and finance. For dependent variable of this study is the implementation of computerized accounting information system (y). While for the independent variables of infrastructure (x1), human resources(x2), cost (x3), perceptions of usefulness (x4), perceptions of ease (x5). The method used is quantitative research methods. This study used primary data with quetionary. Data was analyzed multiple regression analysis with software IBM SPSS Statistic ver 20 processing. The results of this study indicate that human resources and perception of ease have a positive and significant impact on the implementation of computerized accounting information system. But infrastructure, cost and perceptions of usefulness have no effect on the the implementation of computerized accounting information system.
PENGARUH EFEKTIVTAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN KEAHLIAN PEMAKAI TERHADAP KINERJA KARYAWAN DI PT. NASMOCO ABADI MOTOR
The purpose of this study is to know and analyze the effect of accounting information system effectiveness, suitability, and expertise of the user on employee performance. The population of this study is all employees of PT Nasmoco Abadi Motor using accounting information system. The sample method used in this study is saturated sampling with the number of respondents obtained as many as 57 employees. Based on the results of multiple linear regression test assisted with SPSS 19.0 program, the first hypothesis shows that accounting information system has no effect on employee performance. While the second hypothesis that kesesuai positive tasks on employee performance, and the third hypothesis that has no effect on employee performance.
PENGARUH PERTUMBUHAN PERUSAHAAN, LIKUDITAS DAN KUALITAS AUDIT TERHADAP OPINI AUDIT GOING CONCERN: STUDI EMPIRIS PADA INDUSTRI PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA
This study aims to see the effect of corporate growth, liquidity and audit quality to going concern audit opinion. The independent variables in this research are company growth, liquidity and audit quality. The dependent variable is going concern audit opinion. The sample in this research is property and real estate company which is listed in Indonesian Stock Exchange (IDX) from 2010-2016. The total population of companies that meet the criteria is 10 companies with the number of observations is 70 samples of the company. Sample chosen by using purposive sampling method and sample processed by using program SPSS version 22. Technical analysis of data used in this research is logistic regression analysis technique. The results of this study indicate the company's growth and liquidity does not affect the going concern audit opinion, while the audit quality has an effect on going concern audit opinion.
ANALISIS FAKTOR AUDIT MUTU INTERNAL ISO 9001:2015
Many companies have implemented ISO 9001: 2015 but no research has focused on the factors that make up the internal audit quality variables. This research took place at the Rumah Sakit Umum Daerah of Kayu Agung of Ogan Komering Ilir Regency. This research uses quantitative descriptive method. The population is stakeholders related to the entity, the sample using cluster sampling and simple random sampling. The data used are primary data derived from the dispersed questionnaire. The distribution of questionnaire was conducted in 2018. The technique of data analysis using normality test and factor analysis. In analyzing the researchers using KMO and Bartletts Test, Communalities, Anti-Image Matrices, The Scree Plot, and Component Matrix. Factors tested consisted of customer focus, leadership, HR involvement, process approach, continuous improvement, fact-based decision making, and stakeholder relationships. The results showed all the factors have a very good correlation of above 0.870 to the variables studied.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK
Tax avoidance can lead to loss of reputation and corporate image, and a decline in stock prices (Kim and Chae, 2016: 284). The purpose of this research is to know the influence of independent commissioner, audit committee and audit quality to tax avoidance (Empirical Study on Consumer Goods Industry Sector Listed on Indonesia Stock Exchange Period 2012-2016). This research is a quantitative research with kind of causal associative research. The research population is all of the entire consumer goods industry sector listed in Indonesia Stock Exchange period 2012-2016, which is 24 companies. Sampling technique using purposive sampling. Companies that have met the criteria are as many as 22 companies, so the data obtained as much as 110 data. The classical assumption test uses normality test, multicollinearity, autocorrelation and heteroscedasticity. Data analysis technique using Multiple Linear Regression, F test, t test and coefficient of determination (R2). The results of multiple linear regression analysis indicate that independent commissioners, audit committee and audit quality simultaneously have significant effect on tax evasion (Empirical Study on Consumer Goods Industry Sector Listed in Indonesia Stock Exchange Period 2012-2016). Partially indicates that Independent Commissioners have a significant effect on tax evasion. Audit Committee has a significant effect on tax evasion. Audit quality has no significant effect on tax evasion. R Square value of 0.288. This indicates that the independent commissioner's variables, audit committee and audit quality have contributed (can explain) the effect on tax evasion variable of 28.8%. While the rest of 71.2% received contributions from other variables outside the study, namely information transparency, firm size, profitability, fiscal loss compensation, leverage, and financial ratios.
PENGARUH PENGETAHUAN PERPAJAKAN DAN TAX AMNESTY TERHADAP KEPATUHAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI PASCA TAX AMNESTY
This study aims to determine the significance of the influence of taxation knowledge and tax amnesty on individual taxpayer tax compliance after tax amnesty. This study uses a questionnaire with an individual taxpayer population registered at the Sukoharjo Pratama Tax Service Office. The sample in this study is an individual taxpayer who follows the tax amnesty program registered at the Sukoharjo Pratama Tax Service Office. The sampling technique uses Non-Probability Sampling with a sample of 87 respondents. The data used in this study is a questionnaire using a Likert scale of 1 to 5. The data analysis technique used in this study is multiple linear regression using SPSS version 17 for Windows. Based on the results of the analysis carried out shows that there is influence of taxation knowledge and tax amnesty on individual taxpayer tax compliance after tax amnesty.
KESEDERHANAAN PAJAK DAN PEMAHAMAN WAJIB PAJAK FINAL TERHADAPKEPATUHAN WAJIB PAJAK
Tax compliance is the main purpose of the tax audit. So that the examination results will be known the level of tax compliance. The higher level of simplicity and understanding of the taxpayer against the tax laws then the less likely the taxpayer to violate these rules, which in turn will increase the level of tax compliance. Thus this study aims to determine the effect of tax simplicity and understanding of the taxpayer on Government Regulation No. 46 Year 2013 on tax compliance on UMKM in Malang. The population in this study were UMKM registered in Bappeda Kota Malang 2017. The samples were taken by using non-probability sampling, which amounts to 90 UMKM. This research is quantitative. Data analysis method used is descriptive analysis while data analysis used is multiple regression analysis denagan SPSS 16.0. The results showed that the simplicity of the tax on PP No. 46 Year 2013 has no effect on tax compliance on UMKM in Malang. This suggests that while the simplicity of the tax or not, will not affect the taxpayer. Instead of understanding the taxpayer on Government Regulation No. 46 Year 2013 positive and significant impact on tax compliance on UMKM in Malang. In other words, if taxpayers understand the tax it will improved its tax compliance, however, if the taxpayer does not understand the tax then the taxpayer will likely not comply with their tax obligations.
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP TAX AVOIDANCE
This study aims to obtain empirical evidence to know the effect of institutional ownership, the proportion of independent commissioners, audit committees, sales growth and leverage to tax avoidance. The independent variables in this study are institutional ownership, proportion of board of commissioners, audit committee, sales growth and leverage. The dependent variable in this research is tax avoidance using Cash Effective Tax Rate (CETR). The data in this research is secondary data obtained from Indonesia Stock Exchange. The sample amount of 16 companies from the basic industry sector for the period of 2013-2017, using purposive sampling method. Data analysis technique used linear logistic regression, data processed by using SPSS 24. The result of the analysis shows that the proportion of independent commissioners influences tax avoidance, then institutional ownership, proportion of board of commissioner, audit committee, sales growth, and leverage have no effect to tax advoidance.
ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK BAGI WAJIB PAJAK DI KOTA BANJARMASIN
The purpose of this paper is to investigate how the ta x payers in Banjarmasin City applied Law No. 23 Article 22 and 23 Year 2011 about zakat as a deduction of Tax Income. The method of this research is descriptive qualitative with analytical technique is descriptive analysis. Moslem who is eligible for zakat obligation and as tax payers occurred double liability, paid for tax and zakat obligation simultaneously all this time. The government has solved this double liability problem by released a law No. 36 Year 2008 about Tax Income. Government Regulation No. 60 Year 2010 about zakat or compulsory religious contributions and also an Act No. PER-33/PJ/2011 issued by Directorate General of Taxation, stated zakat obligation can be deducted from gross income. These statements then supported by The Law No. 23 Year 2011 about Zakat Management Article 22 stated that zakat paid by muzakki to BAZNAS or LAZ will be deducted from gross income (1). Article 23 (1) stated that BAZNAS or LAZ were required to submit the proof of zakat deposit to muzakki and (2) the deposit proof meant in point (1) was used as a deduction to tax income. That proof was used as a deduction for gross income in the filling of Annual Tax Return. The study reveals that most of the zakah payers also paid tax (56,90%). Almost 30% respondents has no idea zakat as a decution of tax income and 53.45% tend to paid zakat not through BAZ or LAZ because of their faith and belief. The rules of zakat which is stated in Law No. 23 Year 2011 Article 22 and 23 had still not been applied by the tax payers in Banjarmasin City because of its not well socialized.
PENGARUH PEMAHAMAN, PENGETAHUAN DAN TAX AMNESTY TERHADAP KEPATUHAN PEMBAYARAN PAJAK ORANG PRIBADI
This study was conducted to determine the effect of understanding, knowledge, and tax amnesty on compliance of tax payments of individuals registered in KPP Pratama Surakarta. The dependent variable in this research is taxpayer compliance of individual person and the independent variable in this research is knowledge of taxpayer, understanding of taxpayer, and tax amnesty. The population in this research is individual taxpayer registered in KPP Pratama Surakarta. Sampling technique that is by using method of convenience sampling. The sample used in this research of 98 respondents. The data has been collected by issuing questionnaires and using likert scale 1 to 5. The method used in this research is quantitative with multiple linear analysis model. Based on the result of analysis, it shows that the understanding, knowladge and tax amnesty significant effect on compliance of tax payments of individuals.
PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, INSENTIF EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE
The objective of this research to analyze the factors that have an impact to tax avoidance. Independent factors that used in this research consists of corporate governance, executives character, executives incentives and leverage. Samples on this research is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) in the period 2011-2016. Sampling method using purposive sampling with criterias that setted by researcher and got 222 companies as the samples. Method of data analysis using multiple regression analysis and use software assisted Statistical Package for Social Sciences (SPSS) version 21. The results of this research are corporate governance has a negative significant influence to tax avoidance, executives incentives has a positive significant influence to tax avoidance, while executives character and leverage have not significant influence to tax avoidance .
ANALISIS PENERAPAN PAJAK PENGHASILAN PADA PT. ENSEVAL PUTERA MEGATRADING Tbk
The purpose of this research is to find out and analyze the application of income tax at PT. Enseval Putera Megatrading Tbk. This study uses descriptive qualitative research. The object of this research is PT Enseval Putra Megatrading Tbk. The analysis technique of this research uses comparative descriptive analysis. Data collection techniques are observation and interview. The results showed that the analysis of calculation, deduction, payment and reporting of Article 21 PPh at PT Enseval Putera Megatrading Tbk was in accordance with the law and there was no difference in calculation between the company and the researcher. Analysis of calculation, deduction, payment and reporting of Article 22 PPh to PT Enseval Putra Megatrading Tbk is in accordance with the law. Although there is a very small difference between companies and researchers. This happened because of the basic calculation of Article 22 Income Tax. Analysis of calculation, deduction, payment and reporting of Article 23 PPh at PT Enseval Putra Megatrading Tbk was in accordance with the law and there was no difference in calculation between the company and the researcher.
PENGARUH SIZE, DEBTS, INTANGIBLE ASSETS, PROFITABILITY, MULTINATIONALITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE
This study aims to obtain empirical evidence about the effect of size, debts, intangible assets, profitability, mulrinationality and sales growth on tax avoidance in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2012 - 2016. The independent variables in this study are size, debts, intangible assets, profitability, mulrinationality and sales growth. Whereas for the dependent variable in this study is tax avoidance using Cash Effective Tax Rate (CETR). The sampling technique in this study was purposive sampling and the data analysis tool used in this study was logistic regression analysis. There are 12 companies that meet the sampling criteria. The results of this study indicate that the variables multinationality and sales growth affect tax avoidance, while the variable size, debts, intangible assets and profitability do not affect tax avoidance.
ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA LAIN LAIN PADA PT. SIBA PRIMA UTAMA FEED MILL TAHUN 2016
The research aims to analyze the application of PPh Pasal 23 the basic income tax imposition, calculation, remittance, and reporting. This research is descriptive research. In this study is from the PPh Pasal 23 of others. The population of this research is the lease transaction to the service during the year 2016. This research does not use the samples in the researching object of lease transactions but will check all transactions related to PPh Pasal 23 PT Prima Utama Siba Feed Mill. The results of this research are the basis for the imposition of a transaction over article 23 other services against an individual are not appropriate, because the object of PPh Pasal 23 is a business entity remains.
PROFITABILITAS TERHADAP HARGA SAHAM MELALUI STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING: STUDY PADA SEKTOR OTOMOTIF DAN KOMPONENNYA DI BURSA EFEK INDONESIA
The purpose of this study is to influence profit by means of intervening. The Population in this research is automotive sub sector and its component period 2012-2016 at Indonesia Stock Exchange. The type of this research is quantitative research, the sampling technique used purpusive sampling and testing is done by using path analysis, based on criteria that have been done then the number of samples obtained by 7 automotive companies and its components. The result of data analysis shows that profitability proxied with ROE has significant effect to capital structure, and capital structure proxyed by using LDER has significant influence to price, but profitability which is proxied ROE does not significantly take effect toward the stock price.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI SEKTOR BARANG KONSUMSI DAN ANEKA INDUSTRI DI BURSA EFEK INDONESIA TAHUN 2013-2017
The purpose of this study is to examine and analyze the effect of financial ratios such as earnings per share (EPS), return on equity (ROE), return on assets (ROA), and net profit margin (NPM) on stock prices in the consumer goods industry sector and various industries in Indonesia for the period of 2013 to 2017. The sample in this study were 63 industrial companies in the consumer and multifarious goods industry in 2013 to 2017 which were selected by purposive sampling method. The analytical method used is multiple analysis using SPSS version 15.0. The results of this study indicate that EPS variables partially have a positive and significant effect on stock prices, while other variables have no effect.
HUBUNGAN HARGA SAHAM, VOLUME PERDAGANGAN, INFLASI DAN INDEKS HARGA SAHAM GABUNGAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DI BEI
Mekanisme perdagangan dan transaksi saham yang dilakukan oleh investor sering kali tidak bisa terlepas dari informasi mengenai kondisi pasar. Peningkatan dan penurunan harga saham terjadi sesuai dengan informasi yang diterima di pasar modal.Penelitian ini bertujuan (1) untuk mengetahui dan menganalisis pengaruh harga saham dan volume perdagangan terhadap indeks harga saham gabungan (2) Untuk mengetahui dan menganalisis inflasi memoderasi pengaruh harga saham dan volume perdagangan terhadap indeks harga saham gabungan. Penelitian ini dilakukan pada perusahaan subsektor makanan dan minuman yang terdaftar di BEI tahun 2012-2016. Populasi penelitian berjumlah 20 dengan sampel sebanyak 11 perusahaan. Analisis data diolah dengan teknik analisis regresi linier berganda dan Moderate Regression Analysis. Hasil penelitian menunjukkan bahwa (1) harga saham dan volume perdagangan berpengaruh signifikan terhadap indeks harga saham gabungan. Harga saham berpengaruh secara positif dan signifikan terhadap indeks harga saham gabungan, sedangkan volume perdagangan berpengaruh negatif dan signifikan terhadap indeks harga saham gabungan(2) Inflasi tidak memoderasi pengaruh harga saham terhadap indeks harga saham gabungan, serta inflasi memperkuat pengaruh volume perdagangan terhadap indeks harga saham gabungan.
PENGARUH PROFITABILITAS DAN STRUKTUR KEPEMILIKAN PADA NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN
The company in Indonesia was established with the aim to earn profits and increase the value of the company. Therefore, the purpose of this study is to analyze the influence of profitability, ownership structure, and dividend policy on firm value. The research data from financial statement and annual report of companies classified in the consumer goods industry sector listed on the Indonesia Stock Exchange period 2011 to 2016. Data analysis was performed using path analysis. The results showed that variable profitability and dividend policy had a significant effect on firm value, while the ownership structure has no effect on firm value. The dividend policy variable is able to moderate the effect of profitability on firm value, but is unable to moderate the influence of the ownership structure on firm value.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN NILAI PASAR TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEND SEBAGAI VARIABEL MODERASI
The purpose of this study was to examine and analyze the Effect of Capital Structure, Profitability and Market Value of the Company's value with a dividend as a moderating variable. Population in this research are all banking companies listed on the Stock Exchange. Sampling technique that is done by using purposive sampling technique, which is based on certain criteria then the sample size is as much as 5 samples companies banking industry respectively - helped distribute dividends during the period 2006 - 2014. The data used is secondary data obtained from the Annual Report on the Stock Exchange. Research hypothesis testing using multiple linear regression analysis techniques and MRA Residual.The results showed that: 1). Capital structure does not significantly influence the Company's value, 2). Profitability significantly influence Company Value, 3). The market value of a significant effect on the value of the Company, 4). Dividends are not able to significantly moderate the Effect of Capital Structure, Profitability and Market Value of the Company's value.
DAMPAK STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL PEMODERASI
Company funding sources can come from internal funding sources and external funding sources. Internal funds are generated by the company itself such as current profit, retained earnings, and share capital. While external funds come from additional capital participation from owners or issuance of new shares, sale of bonds, credit from banks. If the company meets the needs of its funds, it is fulfilled from funds originating from loans, it is said that the company is financing debt, bothshort-term debt and long-term debt, this will be related to the company's debt policy. This study aims to determine the effect of ownership structure and profitability on debt policy and to determine whether dividend policy can be used as a moderating variable on the relationship of ownership structure and profitability to debt policy.This study uses quantitative research. The population in this study are property, real estate and building construction companies in 2014-2016. The sample in this study was taken by purposive sampling technique, which amounted to 23 companies. The data analysis technique used in this study is Moderating Regression Analysis (MRA). The results of this study indicate that the ownership structure and profitability have a significant positive effect on debt policy. In contrast, dividend policy does not affect debt policy. The results also show that dividend policy cannot strengthen or weaken the ownership structure relationship to debt policy. However, dividend policy can weaken the relationship between profitability and debt policy.
PERBEDAAN KINERJA KEUANGAN DI HARGA SAHAM MURAH DAN MAHAL PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE
Property and real estate sector that many people choose to become an investment option and property growth in Indonesia. The purpose of this study is to determine the financial performance of companies and differences in financial performance in stock prices cheap and expensive sub sector of property and real estate. This type of research is descriptive quantitative. The sampling technique used purposive sampling based on predetermined criteria that fit with research purpose. The method used is financial ratios of current ration, return on equity, return on assets, earnings per share and price to earnings ratio and using different test tools. That is Independent sample t-test used to measure differences in financial performance at cheap and expensive stock prices. The results of this study indicate the financial performance in the sub-sector property and real estate has a less good condition. Because of the performance of low-cost and expensive on average has a poor performance despite some companies that have good performance. There is no difference on financial performance in cheap and expensive stock prices which means that cheap stocks are also in good financial condition and not good as well as happening in expensive stock price.
MODEL PEMBIAYAAN MIKRO PADA MAHASISWA BERBASIS ENTREPRENEURSHIP
The economic activities of society and the economy as a whole can not be separated from both conventional and shariah banking and the role of small and medium enterprises. To improve the entrepreneur's soul need a new breakthrough to improve the entrepreneurship spirit from the start to the students in running the business. However, the provision of credit for entrepreneurs, especially students who have interest in entrepreneurship has almost never been done formally, considering many factors such as for security and loans. The focus in this research is how the micro-finance model for entrepreneurship-based students at El Dinar Finance House. The purpose of this study provides a model of micro-financing (revolving funds) for entrepreneurship-based students at El Dinar Fiannce House, so as to increase the entrepreneurial spirit of students in running a business with the aim to create jobs and reduce the number of unemployed. In the program of revolving fund financing for students, El-Dinar Finance House is able to provide services required by students, but in this case, el El-Dinar Finance House is not only limited to funding but also must be able to monitor/accompany finance customers until repayment . So in this case El-Dinar Finance House able to provide a model of assistance for financing customers with the aim of achieving an effective and efficient economic cycle.
PENGGUNAAN SOFTWARE BAJAKAN DI LEMBAGA KEUANGAN SYARIAH DALAM PERSPEKTIF KEPEMILIKAN ISLAM
The development of computer technology plays an important role in every human activity in this era of globalization. In case of using a computer then close relation with the name of the software. However, by the high price of a software license and the lack of public knowledge regarding the software license makes some people use pirated software, one of them is Baitul Maal Wat Tamwil (BMT). The purpose of this study is to examines the problem of pirated software use in Islamic Finance Institutions from the perspective of Shariah, i.e. be in Baitul Maal Wat Tamwil (BMT). This research with descriptive-inductive method analyzed the problems and circumstances at the filed by using the data from observation and interview results. So those analyzing result can be concluded with deductive method. From the results of this research, it can be concluded that Software is seen as property, in this case it was included as a perfect ownership (Milku Tam). Doubling that occurs in BMT Surya Mandiri is a violation of the rights of the Creator who has Perfect Ownership (Milku Tam) and the creator has the right to deprive others of abusing his creation. This is obviously detrimental to the creator, because economic value contained in his creation into nothing and this is tantamount to taking the property of others.
NILAI TUKAR DAN NPF: PENGARUHNYA TERHADAP SEKTOR PERDAGANGAN HALAL DI INDONESIA
Dual banking system di Indonesia merekomendasikan penelitian terhadap pengaruh nilai tukar Rupiah terhadap USD dan rasio pembiayaan bermasalah (Non PerformingFinancing atau NPF) terhadap sektor perdagangan halal Indonesia. Sektor perdagangan meliputi perdagangan besar dan eceran yang merupakan sektor yang menempati peringkatpertama penerima pembiayaanperbankan syariah. Sektor tersebut diupayakan tahan terhadap shock ekonomi dan mampu mendukung Indonesia menjadi pusat ekonomi dan keuangan syariah dunia, membuktikan keunggulan komparatif dari sistem keuangan syariah dan transaksi pembiayaan perbankan syariah di era MEA. Melalui analisis regresi, simpulan penelitian menunjukkan hasil bahwa Pengaruh Nilai Tukar dan NPF terhadap perdagangan halal di Indonesia tidak signifikan.
DAMPAK KENAIKAN HARGA KOMODITAS SEMBAKO TERHADAP TINGKAT INFLASI DI INDONESIA
The main objectives of the research are: (1) analyzing the effect of price increase of commodity of basic needs on inflation rate in Indonesia; and (2) analyzing variables that have a dominant influence on the level of inflation rate in Indonesia. This research is based on descriptive quantitative and the type of data used is secondary. The data comes from the annual report or publication of several Government Agencies during June 2017-June 2018. The analysis technique uses the Ordinary Least Square (OLS) model and the Statistical Product and Service Solution (SPSS) version 23.0. The test results empirically prove that the variable prices of rice, red onion and red chili commodities have a significant positive effect on the level of inflation rate in Indonesia. Meanwhile, the price of commodities of red chili is a variable that has a dominant influence on the level of inflation rate in Indonesia.
PENGARUH JUMLAH UANG BEREDAR, SUKU BUNGA BANK INDONESIA, DAN NERACA TRANSAKSI BERJALAN TERHADAP NILAI TUKAR RUPIAH PER-DOLAR AMERIKA TAHUN 2000-2017
This study aims to analyze the factors thataffect the development of exchange rate (exchange rate) of Rupiah against US Dollar year 2000-2017. The type of data in this study is secondary data. Data used in the form of time series data year 2000-2017. Data were obtained from Bank Indonesia and Central Bureau of Statistics. Data analysis technique used is multiple linear regression analysis. The results show that: the money supply has a negative and significant effect on the US Dollar Exchange Rate 2000-2017, the interest rate of Bank Indonesia has a positive and significant effect on the US Dollar Exchange Rate 2000-2017, the current account balance has an effect negative and insignificant to the US Dollar Exchange Rate 2000-2017.
IMPLIKASI PENGEMBANGAN DESA WISATA TERHADAPPENINGKATAN EKONOMI MASYARAKAT LOKAL
The purpose of this research is to know the impact of the development of tourist village on the economic community in Pao village, Tombolo Pao District Gowa District, the potential of Pao village and the obstacle faced in the development of Pao village as a tourist village. The type of this research is descriptive research with qualitative approach and research type of case study. Technique of data collection is done through observation, interview and direct documentation of research object. The result of the research shows that the development of Pao village as a tourism village has a positive impact which is directly benefited by the community, such as improving the quality of human resources through awareness, training and mentoring. Training and mentoring not only improves the quality of human resources but also increases economic added value to the agricultural products of the Pao village which ultimately has implications for improving the economy of the community in a sustainable manner.
STRATEGI FINANCIAL LITERACY UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT INDUSTRI KAWASAN WISATA KABUPATEN GERSIK JAWA TIMUR
This study aims to detect financial literacy and public welfare by factor analysis. The results show that the financial literacy has 12 important factors, namely, old age, financial education, financial experience, business financial budgeting, economic behavior, financial attitude, gender, financial behavior, self control, government policy, financial socialization from the government and family financial budgeting. Whereas the welfare factor of the community is the necessity of life and well-established economy. There are four pillars that must carry out both short-term and medium-term,long term finance, namely the government including bank and non-bank financial institutions, small-scale business enterprises, academics and medium and large-scale business actors in the effort to implement Corporate Social Responsibility programs. Activities that can be carried out by academics are in the form of training assistance so that they can prepare financial reports and audit in the long term while the government facilitates access to capital, apprenticeship to medium and large scale industries, regulation of licensing facilities.
EKONOMI KREATIF DI KAWASAN EKOWISATA HUTAN MANGROVE
Ekowisata dan Ekonomi Kreatif tidak dapat di pisahkan. Keduanya, memiliki keterkaitan dan saling menguntungkan. Ekowisata sebagai salah satu aktivitas pariwisata yang berbasis lingkungan dengan mengutamakan konservasi alam dan edukasi, tidak bisa berjalan sendiri, tanpa aktivitas ekonomi kreatif. Sebab, sesungguhnya, ekowisata juga harus mempertimbangkan aspek pemberdayaan ekonomi masyarakat lokal dan sosial. Sebaliknya, ekonomi kreatif tidak dapat berjalan maksimal, apabila tidak ada aktivitas pariwisata. Karena, efektivitas ekonomi kreatif akan tumbuh dan berkembang jika dipadukan dengan aktivitas pariwisata. Sehingga, antara pariwisata dan ekonomi kreatif, harus sejalan dan se-irama. Dampaknya,pada kesejahteraan masyarakat wisata. Kajian ini lebih menekankan pada aspek peluang ekonomi kreatif, di kawasan ekowisata hutang mangrove, yang ada di Madura. Salah satunya, di kawasan Hutan Mangrove Desa Lembung, Kecamatan Galis, Pamekasan. Termasuk, menganalisa potensi saling menguntungkan, antara ekonomi kreatif dan ekowisata.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MASYARAKAT UNTUK MENJADI TENAGA KERJA INDONESIA DI LUAR NEGERI
The narrowness of jobs makes the number of unemployed continue to rise, people can not afford to make business that is caused by bumped capital, skills, and limited market access. In fact, positive benefits for migrant workers who work abroad are also many to get jobs, income, improve welfare and develop skills. While for the government this program is a strategic alternative to reduce unemployment in the country, expand employment opportunities and increase the acquisition of foreign exchange. This research uses descriptive qualitative method by making the migrant workers and former migrant workers as key informant as well as to extract the data through 3 kinds of way, interview, observation and documentation. From this research, there are many factors that influence the people of North Gresik Regency to become migrant workers such as, at least the employment around them, the low level of education, the economic factor of the family, and the environment, whether from the internal family and the environment. Another thing that gained from this research is still many people who become TKI with illegal status.
ANALISA ALOKASI ANGGARAN KEMENTERIAN PERTANIAN TAHUN 2015 – 2017
The ability of the nation to fulfill food needs from domestic production, manage food policy independently, and protect and prosper the farmers as the main actors of food agriculture will realize domestic food sovereignty. Thus, it is necessary to support large enough funds to implement it. However, the allocation of funds (APBN) for the Ministry of Agriculture annually is always at a very low position. Therefore, the purpose of this study is to analyze the budget allocation of the Ministry of Agriculture 2015-2017 on the priority scale of the Ministry's budget Agriculture in the year. This research is descriptive research with qualitative method. The results of this study indicate that from the budget allocation given to the Ministry of Agriculture during 2015-2017 and the achievements of the Ministry of Agriculture indicator in that year, many achievements of the strategic objectives that obtained the category successfully and very successful. Even if there is one achievement that has less successful category, that is production of soybean in 2016-2017. Thus, from the allocation of funds devoted to the Ministry of Agriculture can achieve its strategic objectives well. However, it remains a record for the Ministry of Agriculture to maximize its work in improving its strategic objectives next year, especially in soybean production.
REFORMASI ADMINISTRASI MELALUI STRATEGI REDISTRIBUSI PEGAWAI DALAM JABATAN FUNGSIONAL TENAGA KESEHATAN DAN GURU DI KABUPATEN SUMEDANG
Administrative reform was undertaken to address the problem of Indonesia's national development burden, caused by the uneven distribution of Civil Servants (PNS). They accumulate in the West; while in the Central or Eastern regions there is a shortage. Therefore, conducted research in Sumedang regency in the second half of 2018, with the formulation of the problem how the distribution of civil servants in the functional position of health personnel and teachers in Sumedang regency? The purpose of the study was to formulate the redistribution strategy in the regions. The study used qualitative descriptive method. Data collection is done through literature study. The result of data analysis shows the distribution of civil servant in general the excess of employees, but in the functional position of health personnel and teachers in the study area is categorized less. Therefore, the region needs to undertake a civil servant redistribution strategy as an area of excessive civil servants and develop civil servant planning with a negative growth approach.
RANCANGAN DATABASE E-BUDGETING: UPAYA PENGENDALIAN DANA HIBAH PEMERINTAH PROVINSI JAWA TIMUR
Tujuan dari penelitian ini adalah untuk merancang dan menghasilkan database sistem e-budgeting untuk mengendalikan dana hibah pada Biro Administrasi Kemasyarakatan Pemerintah Provinsi Jawa Timur (studi kasus biaya MTQ pada Lembaga Pengembangan Tilawatil Qur’an (LPTQ) Provinsi Jawa Timur). Penelitian ini merupakan penelitian kualitatif dengan pendekatan eksplanatoryuntuk menggali penyebab permasalahan anggaran secara mendalam, mengajukan pertanyaan, dan menjawab permasalahan sehingga menemukan solusi yang dapat diaplikasikan di pemerintahan. Subjek penelitian ini adalah Biro Administrasi Kemasyarakatan Sekretariat Daerah Provinsi Jawa Timur. Objek penelitian ini adalah e-budgeting. Hasil dari penelitian ini menunjukkan bahwa Biro Administrasi Kemasyarakatan Pemerintah Provinsi Jawa Timur menggunakan sistem aplikasi jasmas untuk pengendaliannya. Penerapan aplikasi jasmas memiliki beberapa kelemahan yaitu belum adanya kontrol dalam penyesuaian Rencana Anggaran Biaya (RAB) dengan Laporan Pertanggungjawaban Penggunaan Dana Hibah (SPJ). Oleh karena itu, penerapan usulan e-budgeting ini diharapkan dapat mengendalikan dana hibah dalam mencapai kesesuaian antara Rencana Anggaran Biaya (RAB) dengan Laporan Pertanggungjawaban Penggunaan Dana Hibah (SPJ) melalui rancangan database yang detail sekaligus menghasilkan Laporan Realisasi Anggaran sebagai laporan pertanggungjawaban dana hibah.
PENGARUH DIMENSI KUALITAS LAYANAN PUBLIK TERHADAP KEPUASAN MASYARAKAT PENGGUNA TRANS MAMMINASATA
Public transportation such Bus Rapid Transit (BRT) as an alternative solution used of cities in Indonesia to overcome traffic congestion problem. This research will test the effect of public service quality dimension to the citizen satisfaction of Trans Mamminasata users. The sample of this research are people who have used Trans Mamminasata transportation modes at least one time. Sampling technique of this research use non probability sampling, with purposive sampling method. The variables used in this research consist of independent variables (public services quality) and dependent variable (citizen satisfaction). Public service quality variables was measured using five dimensions, such us reliability, responsiveness, tangible, assurance, and empathy. Techniques of data collection in this research for hypothesis testing was using questionnaires. In this study, the instrument of validity test was was using Confirmatory Factor Analysis (CFA), and reliability test was using cronbach's alpha correlation. The test of hypotheses in this study were using different data analysis techniques, namely: simple linear regression (H1, H2, H3, H4, H5) and multiple linear regression (H6).The results of this research were showed that H1 was rejected. Meanwhile, H2, H3, H4, H5 and H6 were accepted.
PERAN ULAMA DALAM SOSIALISASI PENGEMBANGAN PERBANKAN SYARIAH
Ulama menempati posisi penting dalam masyarakat Islam. Ulama tidak hanya sebagai figur ilmuan yang menguasai dan memahami ajaran-ajaran agama, tetapi juga sebagai penggerak, motivator dan teladan masyarakat ke arah pengembangan dan pembangunan umat terutama dalam bidang ekonomi. Peran ulama bukan hanya pada aspek ibadah ritual, memberikan fatwa atau berdoa saja, tetapi juga mencakup berbagai bidang politik, ekonomi, sosial, budaya, pendidikan, dan seluruh lini kehidupan manusia, sesuai dengan ajaran Islam yang universal rohmatan lil alamin. Membatasi peran ulama pada persoalan agama, fatwa dan akhlak saja, merupakan kekeliruan besar, karena hal itu dipandang sebagai a historis, sebab dalam sejarah peran ulama sangat luas, seluas ajaran Islam yang sangat universal telah diteladani oleh rosulillah Muhammad Saw.Beliau bukan hanya juru khutbah yang pandai bicara di atas mimbar melainkan sosok manusia sempurna dalam seluruh aspek kehidupan manusia.
IMPLEMENTASI MODEL PENDAYAGUNAAN ZAKAT, INFAQ, DAN SHADAQAH DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MALANG
Zakat as one of the pillars of Islam, besides having a spiritual dimension, also contains of socio-economic dimensions. Likewise with infaq and shadaqah which also have an important role in economic empowerment, because concrete problems related to inequality, and economic backwardness cannot be faced personally, but it requires hand-picking and sense of mutual care, especially able to connect the economic interaction between muzakki and mustahiq. Baznas Malang as a pioneer in such interaction, of course, has an important role in economic empowerment especially for the people of Malang. Once it becomes important to know the application of the utilization model of ZIS, because it can be one of success in developing economic independence. The purpose of this study is to determine the model of utilization of zakat, infaq, and shadaqah applied in Baznas Kota Malang.This research uses descriptive method with qualitative approach, to describe utilization model of zakat infaq and shadaqah in Baznas of Malang City. Subject of this research are five. Data is collected by interview, observation, and documentation. Data analysis was done by reducing data with triangulation method and drawn its conclusion. From the result of the research, the way of fund collecting of Zakat, infaq, and shadaqah that conducted by Baznas of Malang City that is by deducting employee benefits. While in distribution aspect is divided into two kinds, they are consumptive distribution consists of donation funds, educational scholarship, and health services and productive distribution using model of revolving fund, which is distribution in the form of business capital distributed through the formation of business groups and through Baitul Maal under guidance of Baznas of Malang City.
IMPLEMENTASI STRATEGI MARKETING MIX PADA PEMBIAYAAN PENSIUN BSM
Marketing strategies must be designed appropriately to meet consumer needs and achieve company goals. Marketing Mix strategy conducted by sharia banking to inform the customer about the activity in banking. The purpose of this research is to know the implementation of marketing mix strategy in BSM pension financing in PT. Bank SyariahMandiri Malang Area Office. Researchers use qualitative research with descriptive approach. The subjects of this study were three persons, data collected by observation, interview and documentation. The results showed that the implementation of marketing mix strategy at PT. Bank SyariahMandiri Malang Area Office of 7P. Product, pension financing one of its products. Price, low administrative cost and competitive margin. Promotion, by going directly to prospective customers, socialization and brochures. Place, strategic location. People, employees who play a role are Sales Force and Consumer Banking Relationship Manager. Process, there are five processes in financing. Physical evidence, PT. Bank Syariah Mandiri Malang Area Office has a fairly large and neat building.
PEMBIAYAAN BAGI HASIL, PEMBIAYAAN JUAL BELI DAN RISIKO PEMBIAYAAN SERTA MARGIN LABA PADA BANK SYARIAH
Perbankan Islam atau yang lebih dikenal dengan Perbankan Syariah di Indonesia, adalah salah satu sumber daya ekonomi Islam yang masih menjadi trend dan sebagai opsi menarik dalam pengembangan ekonomi. Adanya pengurusan adminstrasi yang berlum secanggih bank konvensional dan share bank syariah yang hanya berkisar 5.4 persen atas aset perbankan nasional, menjadi beberapa alasan sulit berkembangnya keuangan dan perbankan syariah di Indonesia. Tujuan studi ini adalah untuk menguji signifikansi pengaruh pembiayaan bagi hasil dan jual beli terhadap risiko pembiayaan serta return margin terhadap pada Perbankan Syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diunduh dari situs web OJK, dengan jenis olah data Partial Least Square (PLS). Hasil dari studi ini adalah Pembiayaan bagi hasil berpengaruh positif signifikan terhadap risiko pembiayaan. Hal tersebut karena nilai koefisien jalur positif menunjukkan bahwa hubungan pembiayaan bagi hasil dan risiko pembiayaan adalah linier atau berbanding lurus, Pembiayaan bagi hasil tidak berpengaruh signifikan terhadap margin laba, sedangkan pembiayaan jual beli tidak berpengaruh signifikan baik terhadap risiko pembiayaan maupun terhadap margin laba; serta risiko pembiayaan berpengaruh negatif signifikan terhadap margin laba.
PENGARUH FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSET (ROA) PADA PT. BANK SYARIAH MANDIRI.
Return On Assets (ROA) is the company's ability to gain overall profits. The greater the level of Return on Assets (ROA) of a bank, the better the bank in terms of asset use. the purpose of this study is to determine whether the variable Financing to Deposit Ratio (FDR) and Non Performing Financing (NPF) partially and simultaneously affect the Return On Assets (ROA) at PT. Bank Syariah Mandiri. This research is included in quantitative research. The type of data used is secondary data obtained from the official website of Bank Syariah Mandiri. Data collection conducted at Bank Syaraih Mandiri includes quarterly financial report in 2010 until 2017, consisting of balance sheet, income statement and report in the form of ratio. In this study the method used in analyzing is multiple linear regression using SPSS 23 statistical software. Based on the result of the research, it can be concluded that partially variable Financing To Deposit Ratio (FDR) positively influence to Return On Asset (ROA), positive influence in the sense if FDR variable increase, similar with ROA variable. On the other hand Non Performing Financing variable negatively affect Return On Assets (ROA),. Negatively, if the NPF increases, it will create a play on return on asset (ROA). Simultaneously, the two variables which include Financing to Deposit (FDR) and Non Performing Financing (NPF) give significant influence to Return On Assets (ROA), both variables give significant effect that is equal to 89,10%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS
The purpose of this study was to test the empirical analysis of the factors affecting bank profitability (ROA) case study at Banks registered on the Indonesian stock exchange with independent variable income component, that are loan interest income, credit provision income, fee based income, and components costs consist of the cost of gifts and assurance, cost PPAP, NIM, ROA, LDR and NPL in 2014-2017period.. The analysis used multiple linear regression analysis to test the hypothesis simultaneously using statistical test F whereas partial hypothesis test using t statistical test. he analysis showed that variable loan interest income, credit provision fee, fee based income, the cost of gifts and assurance, cost PPAP, NIM, ROA, LDR and NPL simultaneously significantly affect the bank's profitability (ROA) level of significance 5 %. While partial variable loan interest income not significant and negative, credit provision income and fee based income effect is not significant and is positive, gifts and assurance fees not significant and negative, costs PPAP significant influence and be positive. As for the ratio of significant and positive impact NIM, ROA and LDR ratio is significant and negative effect, and the NPL ratio insignificant and negative againts the bank's profitability (ROA) at Banks. The predictive ability of independent variables on the dependent variable amounted to 91.9%, while 8.1% is explained by other factors outside the research model..
SISTEM ANGSURAN BUNGA FLAT DAN BUNGA SLIDING DALAM MENGUKUR PROFITABILITAS BANK
The purpose of this study Analyze and conclude the calculation of flat and sliding using flase method in bank profitability, Studies at PT. BPR Gunung Ringgit Malang. Data analysis technique using Interview, directly PT. BPR Gunung Ringgit Malang Credit Section. Sampling in this research purposive sampling technique is income statement, customer data of flat and sleding credit, and cash flow statement. Based on the Income Statement in 2015, interest income with flat interest payment system is Rp. 2,918,666,748 whereas effective sliding interest payment system is Rp. 2,743,609,937. based on the Income Statement of 2015, interest income with a flat rate payment system of Rp. 3,780,543,752 while the effective sliding payment system is Rp. 3,540,814,991. the results of the above research from the income statement in 2015 and 2016 shows that PT. BPR Gunung Ringgit Malang greatly benefited from the use of installment payment system flat. Payments with a flat interest calculation system may be considered profitable for the bank, it can be seen in the income statement. Payments with the sliding interest calculation system, the amount of the interest installment will decrease according to the loan balance, except on the type of loan that is repayable at the end of the loan term.
LIQUIDITY RISK MANAGEMENT PERBANKAN SYARIAH DI INDONESIA
This study aims to provide empirical evidence on the influence of financial performance; SIZE, ROA, ROE and CAR on liquidity risk in Islamic banks as well as on conventional banks which is used as controls. This research is a quantitative research using sampling technique and equality of size in taking the data. The data is obtained by the secondary data of annual reports of sharia banks and conventional banks listed in Indonesian Banking Directory for the period 2013 until 2016. The data technique of analysis data used with multiple linear regression applys SPSS 20 software. The results show that empirical evidence which are SIZE and ROE have a negative effect on liquidity risk of sharia banks and conventional banks. These findings confirm the theory of asset liability management. ROA has no effect on liquidity risk and CAR has positive effect on liquidity risk of sharia banks and conventional banks.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016
This research aims to test the influence of Good Corporate Governance financial performance against banking company listed on the Indonesia stock exchange (BEI) in 2014 up to 2016. Independent variables from this research are the number of the Board of Commissioners, Board of Directors, the size of the company and the independent Commissioner, while the variable dependency is the financial performance. The population in this research is the entire banking company registered in BEI years 2014 to 2016. While the study sample is determined by the method of purposive sampling so that the retrieved sample company with 35 105 observations. Types of data used are secondary data obtained from www.idx.co.id. Methods of analysis used are multiple regression analysis. Based on the results of the study showed that the number of Commissioners do not affect the company's financial performance, the Board of Directors does not have an effect on the financial performance of the company, the independent Commissioner has no effect to performance corporate finance and the size effect on the financial performance of the company .
ANALISIS PENGARUH RASIO KEUANGAN DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS MELALUI FINANCING TO DEPOSIT RATIO SEBAGAI VARIABEL INTERVENING PADA PERBANKAN SYARIAH
Fungsi utama bank adalah sebagai lembaga intermediasi keuangan (financial intermediary) karena fungsi pokoknya melakukan intermediasi antara unit defisit dan unit surplus. Untuk semakin meningkatkan eksistensi Bank Syariah serta kepercayaan masyarakat Indonesia akan jasa Perbankan Syariah maka perlu peningkatan kinerja pada perbankan syariah tersebut. Indikator dari barometer meningkatnya kinerja keuangan perbankan syariah dapat diukur pada tingkat profitabilitasnya. Dari beberapa variabel yang saling memiliki keterkaitan satu sama lain serta ditemukannya beberapa penelitian mengenai CAR, BOPO, NPF dan DPK yang berpengaruh positif dan negatif terhadap ROA kemudian, diiringi dengan penelitian-penelitian yang menghasilkan FDR berpengaruh positif dan signifikan terhadap ROA maka penelitian ini menggunakan Financing to Deposit (FDR) sebagai variabel mediasi yang dapat digunakan untuk mengisi perbedaan hasil atau menjembatani ketidak konsistenan hasil dari penelitian. Hasil dari penelitian ini adalah peningkatan DPK tidak digunakan untuk meningkatkan FDR tetapi lebih untuk menjaga tingkat likuiditasnya untuk mengantisipasi penarikan dana sewaktu- waktu oleh nasabah; semakin kecil BOPO menunjukkan semakin efisien bank dalam menjalankan aktifitas usahanya; Pembiayaan yang disalurkan oleh bank tersebut memberikan pendapatan margin kepada bank syariah yang selanjutnya akan meningkatkan ROA bank syariah; Jika profitabilitas Bank Umum Syariah yang dukur melalui variabel rasio-rasio keuangan dalam perbankan syariah itu sendiri tidak menunjukkan pengaruh yang signifikan maka ada indikasi tingkat profitabilitas pada Bank Umum Syariah dipengaruhi oleh faktor-faktor lain antara lain faktor eksternal yaitu kondisi ekonomi negara, sosial dan politik.