Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Pelatihan Komunikasi Efektif untuk Service Excellence
Get PDFThis training activity aims to increase the insight of homestay managers in Tanjungjaya Village, Pandeglang Regency, Banten Province so that they can understand how to communicate effectively for service excellence to their homestay guests. Tanjungjaya Village is a tourism village that is frequently visited by domestic and foreign tourists, therefore homestay managers in this village need better communication skills.
The method used in this activity is in the form of a short training on effective communication for service excellence. The training activities carried out for the participants were the explanation of material and case studies, followed by the question and answer session and the discussion. Participants of this training activity can attend the training well and enthusiastically, and they begin to understand how to communicate more effectively to customers.
Keywords: Effective communication, service excellence, homestay, tourism village
 
LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO
Get PDFAbstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities.
This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.
 
DETERMINAN MANEJEMEN LABA: PERAN LIABILITAS PAJAK TANGGUHAN DAN LEVERAGE
Get PDFThis study aims to provide empirical evidence regarding the effect of deferred tax liabilitie and corporate leverage on earnings management. The object of research is companies included in the LQ45 index listed on the Indonesia Stock Exchange in the period 2014-2018. Hypothesis testing uses panel data regression with the help of the EVIEWS program. The test results show that the deferred tax liabilities have no significant effect on earnings management, while leverage is proven to significantly affect earnings management. The practical implications and suggestions outlined in the article
Pendampingan Pengembangan Usaha Berbasis Teknologi Informasi Untuk Pemberian Pakan Konsentrat
Get PDFThis activity aims to provide knowledge to Agribusiness department students in developing an information technology-based business aimed at providing concentrate feed. The mentoring provided included how to create an action plan, analyze business models, arrange budget and production needs, build cooperation, and develop Android platform-based applications. This mentoring is given in order to succeed in Agribusiness department students who qualify for a grant from Kemenristekdikti with the Indonesia Student Business Competition (KBMI) scheme in 2019. The result of this mentoring is that students can have sufficient knowledge and resources in running their business.Keywords: Business Development Based on Information Technology, Concentrate Feed
 
Pelatihan Pemasaran Produk Dengan Pemanfaatan Teknologi Informasi Secara Online
Get PDFThe purpose of this community service is to provide understanding to participants, especially MSMEs, on how to market products online by utilizing technology for free. This training will introduce the products offered in the long term compared to conventional means that can offer in the short term. This training is given to people in South Meruya village who want to become entrepreneurs through the use of technology to improve product marketing efficiency. The results of this training can be used to increase competitiveness and public knowledge about marketing in today's digital era.
Keywords: online marketing, MSME's
 
Pengelolaan Dana Lembaga Filantropi Islam Dalam Pengembangan Ekonomi Umat
Get PDFPurpose: This paper aims to gather information about the management of ZISWAF through literature review.
Methods: This study uses a qualitative approach to describe findings from facts and reality in society with a phenomenology approach. A literature review and documentation are conducted to collect the data.
Finding: ZISWAF funds can be maximized for the economic development of the people, but currently these funds are still much engaged in the area of social service activities, charity assistance, compensation for orphans, Madrasah development, and others. Even tend to ignore the interests of other Muslims such as legal aid, child protection, public policy advocacy, women's empowerment, and several other important agendas, still lacking support from the utilization of philanthropic funds in addition to efforts to find out the potential of Islamic philanthropy and its impact on the economic development of the people, especially poor people or poor people
Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah Dan Rasio Non Performing Financing Terhadap Profitabilitas Pada BPRS Provinsi Jawa Tengah Periode 2013-2018
Get PDFPurpose- This study aims to re-examine the influence of murabahah, mudharabah, musyarakah, and financing and non-performing financing ratios on the profitability of BPRS Central Java.
Methods- Secondary data were obtained from the results of the publication of the financial statements of each Islamic people's credit bank (BPRS) from 2013 to 2018. Data were analyzed by multiple linear regression.
Finding- The mudharabah financing has a significant negative effect and non-performing financing (NPF) has a positive and significant effect on profitability (ROA). While Murabaha and musyarakah financing are not proven to affect ROA
Pengaruh Debt Financing Dan Equity Financing Terhadap Profit Expense Ratio Pada Bank Syariah Mandiri Tahun 2010-2019
Get PDFPurpose- This study aims to determine the effect of the level of financing with the principle of debt financing and equity financing to profit expense ratio in Bank Syariah Mandiri in 2010-2019.
Methods- The sample selection technique uses purposive sampling. In this study, the authors used the method of multiple linear regression analysis. The data analysis technique used is the classic assumption test and multiple linear analysis.
Findings- Based on the results of the analysis shows that financing with the principle of debt financing does not affect the profit expense ratio, while financing with the principle of equity financing affects the profit expense ratio
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI DAN MERGER PADA PERUSAHAAN NON KEUANGAN
Get PDFThis study aims to analyze Comparative Analysis Before and After Merger and Acquisition of Financial Performance of Companies Listed on the Stock Exchange for the 2013-2017 period. The population used is a non-financial company registered on the IDX that carries out merger and acquisition activities for the period 2013-2017. Samples are determined by purposive sampling technique and obtained 9 companies. Types of quantitative research. The data analysis method used is the normality test, and hypothesis testing using the Wilcoxon signed-rank test non-parametric test paired sample t-test. Wilcoxon signed-rank test for CR, TATO, ROA and NPM, DER testing, paired sample t-test for DR at 1 and 4 years after mergers and acquisitions has Asymp.Sig (2-tailed) value is greater than the significance value set α = 0.05 (> 0.05). CR experiences significant differences, TATO has no difference 1 before and 4 years after, ROA and NPM get results that do not have significant differences, DER and DR did not experience significant results on financial performance. So that the company's financial performance remains a fairly stable situation.
Penelitian ini bertujuan untuk menganalisis Analisis Perbanding Sebelum Dan Sesudah Melakukan Merger dan Akuisisi Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di BEI Periode 2013–2017. Populasi yang digunakan ialah perusahaan non keuangan yang terdaftar di BEI yang melakukan aktivitas merger dan akuisisi periode 2013–2017.Sampel ditentukan dengan teknik purposive sampling dan diperoleh 9 perusahaan.Jenis penelitian kuantitatif. Metode analisis data yang digunakan ialah uji normalitas, dan uji hipotesis menggunakan uji non parametic wilcoxon signed rank test uji paired sample t-test. Pengujian Wilcoxon signed rank test untuk pengujian CR, , TATO, ROA, dan NPM, DER, paired sample t-test untuk DR pada 1 dan 4 tahun sesudah merger dan akuisisi memiliki nilai Asymp.Sig (2-tailed) lebih besar dibandingkan nilai signifikansi yang ditetapkan α=0,05 (>0,05).CR mengalami perbedaan yang Signifikan,TATO tidak ada perbedaan 1sebelum dan 4 tahun sesudah, ROA dan NPM memperoleh hasil yang tidak memiliki perbedaan yang signifikan, , DER dan DR tidak mengalami hasil yang signifikan terhadap kinerja keuangan. Sehingga kinerja keuangan perusahaan tetap keadaan yang cukup stabil
PENGARUH KEBIJAKAN DIVIDEN TERHADAP VOLATILITAS HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI
Get PDFThis study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Documentary data (secondary) from financial statements and annual reports are used in this study. The population of this study includes manufacturing companies listed on the Stock Exchange from 2013-2017 and IPOs at least from 2013. The sampling method used in this study was purposive sampling, of which 44 companies were included in the criteria of this study. The analytical method carried out in this study is multiple regression. The results show that the variable that has a significant influence on stock price volatility is only the dividend payout ratio. The more dynamic the dividend payout ratio, the higher the stock price volatility, and vice versa. Research also shows the results that the inflation variable does not moderate the effect of dividend payout ratio and dividend yield on stock price volatility.
Keywords: dividend payout ratio, dividend yield, stock price volatility, inflatio