Electronic Journal Widyatama University (UTama) / Jurnal Elektronik Universitas Widyatama
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PENGARUH RETURN ON ASSETS (ROA), NON PERFORMING LOAN (NPL), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PERTUMBUHAN LABA (Studi pada PT BPR Cianjur periode 2007-2016)
Get PDFThe purpose of this study is determining how much influence of Return On Assets (ROA), Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) either partially or simultaneously toward of Earnings Growth at PT BPR Cianjur in period 2007-2016. The methods used in this research are descriptive and associative methods. To determine the influence of these variables used multiple linear regression analysis. And then doing hypothesis test of partial t test and F test of simultaneously using application software SPSS 22. The Result of this study shows an average of the year 2007-2016 from Return on Assets (ROA) amounted to 4,4230, Non-Performing Loan (NPL) amounted to 7,6630, Capital Adequacy Ratio (CAR) amounted 35,2110, and Earnings Growth amounted 22,20. Based upon the research, there is results that Return On Assets (ROA), Non-Performing Loan (NPL) is not significant on Earnings Growth, and Capital Adequacy Ratio (CAR) has a positive significant effect on Earnings Growth. The simultaneous Return On Assets (ROA), Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) significantly effects on Earnings Growth
PENINGKATAN PEMAHAMAN TATA KELOLA KOPERASI, PELAPORAN KEUANGAN DAN PERPAJAKAN KOPERASI BAGI PENGURUS KOPERASI SE-JAWA BARAT
Get PDFCooperative is an economic organization owned, operated by one-person for the sake of mutual interests with the principle of the people's economic movement based on the principle of kinship. The number of cooperatives recorded in the province of West Java in 2017 as many as 25,933 cooperatives and claimed legal entities, Cooperatives are still active about 15.633, in July 2017 a total of 4,643 cooperatives in West Java will certainly be dissolved. Various causes of cooperatives are difficult to develop / not active, one of which is poor governance, there are still many cooperative managers who do not understand the making of financial statements of cooperatives and aspects of taxation. The purpose of this activity is expected all the board is able to perform good and proper cooperative governance, also able to make financial statements and understand, calculate and report tax for cooperatives. The methodology of this activity is 2: Phase 1: Observation / Interview and Phase 2: Seminar and Workshop. The number of seminar and workshop participants are 150 participants / cooperative board of West Java. The results of these activities provide a positive response to the holding and for the board of cooperatives gain new insights and knowledge and motivated to improve good and proper cooperative governance, also encouraged to make a good financial report in accordance with applicable standards and can create tax reports for cooperatives in accordance with applicable regulations
PENGARUH TACIT DAN EXPLICIT KNOWLEDGE UNTUK MENINGKATKAN KINERJA IKM
Get PDFSmall and medium industries (IKM) in Indonesia have not been able to compete and maintain competitive advantage over foreign products. Utilization of tacit knowledge and explicit knowledge is not maximized, even though these factors are a source of competitive advantage and the ability of the industry to innovate. Meanwhile, the growth of SMI production has not reached the expected target because the performance of SMIs is still low, thus affecting its productivity. The root of the problem of this research lies in the optimization of tacit knowledge and explicit knowledge not yet maximized on improving organizational performance in SMIs. This study aims to test and develop a model by integrating factors related to tacit knowledge and explicit knowledge in improving organizational performance. The method of collecting data through questionnaires with IKM city of Bandung as research respondents. Data processing uses partial least square path modeling (PLS-PM) method.Industri kecil menengah (IKM) di Indonesia belum mampu dalam berdaya saing dan mempertahankan competitive advantage terhadap produk asing. Pemanfaatan tacit knowledge dan explicit knowledge belum maksimal, padahal faktor tersebut menjadi sumber keunggulan bersaing dan kemampuan industri dalam berinovasi. Sementara itu, pertumbuhan produksi IKM belum mencapai target yang diharapkan karena performansi IKM masih rendah, sehingga mempengaruhi produktivitasnya. Akar permasalahan penelitian ini terletak pada optimalisasi tacit knowledge dan explicit knowledge belum maksimal terhadap peningkatan organizational performance pada IKM. Penelitian ini bertujuan untuk menguji dan mengembangkan suatu model dengan mengintegrasikan faktor yang terkait dengan tacit knowledge dan explicit knowledge dalam peningkatan organizational performance. Metode pengumpulan data melalui kuesioner dengan IKM kota Bandung sebagai responden penelitian. Pengolahan data menggunakan metode partial least square path modelling (PLS-PM)
The Program That Involves Some Integrated Lesson Topics to Help Students Understand How to Create Simple Sentences
Get PDFSome teachers believe that serving their students by a suitable approach is the most important. It may be true if they have already had students with sufficient English knowledge. If they do
Politeness Strategies and Social Dimensions in Once Upon A Time Season 1 Movie Series: Sociopragmatics Study
Get PDFThe purposes of this research are to find out the types of politeness strategies used to save the face of the characters in Once Upon A Time season 1 and to identify the dominant scale of social dimensions when using politeness strategies in Once Upon A Time season 1. This research uses qualitative-descriptive analysis method and to get the data needed in this research the writer did the following steps: watching the movies, transcribing the speech, searching the data, classifying the data, analyzing the data and drawing a conclusion related to the types of politeness strategies and the dominant scale of social dimensions. The source of the data used is taken from the serial film Once Upon A Time season 1 by Edward Kitsis dan Adam Horowitz. The results of this research show that there are four types of politeness strategies found in the serial film Once Upon A Time season 1. They are 10 data of bald on-record (28,6%), 8 data of positive politeness strategies (22,9%), 13 data of negative politeness strategies (37,1%) and 4 data of off-record consists (11,4%) and the most dominant scale of four social dimension scales is social distance scale 14 data (40%)
SEXUAL EUPHEMISM EXPRESSED IN POP AND HIP HOP LYRIC SONGS: A PRAGMATIC STUDY
Get PDFThis research aims to describe and give an overview of the use of sexual euphemism in pop and hip hop lyric songs to avoid taboo words which are usually unfreely to mention in public. The researcher uses qualitative method and descriptive method to analyze the data. The researcher uses forty songs consist of twenty pop songs and twenty hip hop songs to be analysed. From forty songs, the researcher finds ninety seven data. Researcher believes the data are found to contain sexual euphemism in the utterance that included in pragmatic study.Researcher describes and analyzes every single of data that are included the theory of Allan and Buridge (1991). From the research data, the researcher found that there is a differential usage of sexual euphemism in pop and hip hop which is sexual euphemism in sexual activity appears more frequently in pop songs and sexual euphemism in sexual body parts appears more frequently in hip hop songs. Both pop and hip hop songs use representative speech act more frequently than directive speech act. Euphemism was used in the lyrics to avoid words that are considered taboo in some communities.Keywords: speech act, sexual euphemismINTRODUCTIONI
Analisis Penerapan Akuntansi Manajemen Lingkungan dalam Meningkatkan Inovasi Produk
Get PDFThe existence of the facts of environmental pollution problems undertaken by manufacturing companies as a result of the company's production process are mostly found in Indonesia. This causes a business environment must be able to maintain its business processes so that the company must implement appropriate strategies for the achievement of the company's going concern and sustainable development. Thus the demand for environmentally friendly products should be a concern in the continuous development of the industry. This study was conducted with the aim to analyze the application of environmental management accounting in improving the product innovation, in Industry Pabrik Tahu Jembar Manah. The research used an analytical descriptive method. The data source used is the primary data source. The data collection techniques used are interviews and questionnaires. The results show that the company has applied neutral environmental management accounting and good product innovation. This indicates that the Pabrik Tahu Jembar Manah has implemented an environmental management accounting that produces information for owners and managers in which environmental management accounting provides control over factory activities, but does not report environmental costs and does not report revenue on waste recycling management. In addition, the application of good product innovation will improve the ability of Pabrik Tahu Jembar Manah to create a quality product, so it can be said that environmental management accounting is a control tool to improve product innovation.Adanya fakta-fakta masalah pencemaran lingkungan yang dilakukan oleh perusahaan manufaktur sebagai akibat dari proses produksi perusahaan sebagian besar ditemukan di Indonesia. Hal ini menyebabkan lingkungan bisnis harus mampu mempertahankan proses bisnisnya sehingga perusahaan harus menerapkan strategi yang tepat untuk pencapaian kelangsungan perusahaan dan pembangunan berkelanjutan. Dengan demikian permintaan akan produk ramah lingkungan harus menjadi perhatian dalam pengembangan industri yang berkelanjutan. Penelitian ini dilakukan dengan tujuan untuk menganalisis penerapan akuntansi manajemen lingkungan dalam meningkatkan inovasi produk, di Industri Pabrik Tahu Jembar Manah. Penelitian ini menggunakan metode deskriptif analitik. Sumber data yang digunakan adalah sumber data primer. Teknik pengumpulan data yang digunakan adalah wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan akuntansi manajemen lingkungan yang netral dan inovasi produk yang baik. Ini menunjukkan bahwa Pabrik Tahu Jembar Manah telah menerapkan akuntansi manajemen lingkungan yang menghasilkan informasi untuk pemilik dan manajer di mana akuntansi manajemen lingkungan memberikan kontrol atas kegiatan pabrik, tetapi tidak melaporkan biaya lingkungan dan tidak melaporkan pendapatan pada manajemen daur ulang limbah. Selain itu, penerapan inovasi produk yang baik, akan meningkatkan kemampuan Pabrik Tahu Jembar Manah untuk menciptakan produk yang berkualitas, sehingga dapat dikatakan bahwa akuntansi manajemen lingkungan adalah alat kontrol untuk meningkatkan inovasi produk
Analisis Atas Efektivitas Pengelolaan Data Dan Informasi Kependudukan Pada Pemda Kabupaten/Kota Dan Instansi Terkait Lainnya
Get PDFPopulation administration is a series of activities in structuring and controlling population documents and data through population registration, civil registration, management of population administration information and utilization of its results for public services and development of other sectors. In the 2015-2019 RPJMN it is mentioned that Population and Family Planning (KKB) Development is directed at one of them: Improving the quality of population data and information as the basis for developing development policies and programs and implementing basic population services. One of the authorities of the Regency / City Government is to carry out community service activities in the area of ??Population Administration. The local government plays an important role in improving the quality of data and information on the population. This paper discusses the administration of population administration in regency/city governments and other relevant agencies. The discussion covers the background of topic selection, general description, regulation, business process on the object of research and risk analysis of the business process. Next, the objectives and types of research are discussed, the period of time, the number and competence of researchers, the methodology and procedures of the research to be conducted. The selection of key areas uses the RIS analysis method (Risk Management, Research Impacts, Significance). The results of this study are expected to provide appropriate and actionable recommendations in order to improve the quality of population data and information.Administrasi kependudukan adalah rangkaian kegiatan penataan dan penertiban dokumen dan data kependudukan melalui pendaftaran penduduk, pencatatan sipil, pengelolaan informasi administrasi kependudukan serta pendayagunaan hasilnya untuk pelayanan publik dan pembangunan sektor lain. Dalam RPJMN 2015-2019 disebutkan Pembangunan Kependudukan dan Keluarga Berencana (KKB) diarahkan pada salah satunya Peningkatan kualitas data dan informasi kependudukan sebagai basis pengembangan kebijakan dan program pembangunan serta pelaksanaan pelayanan dasar penduduk. Salah satu kewenangan Pemda Kabupaten/Kota adalah untuk pelaksanaan kegiatan pelayanan masyarakat di bidang Administrasi Kependudukan. Pemda sangat berperan penting untuk meningkatkan kualitas data dan informasi kependudukan yang baik. Makalah ini membahas penyelenggaraan administrasi kependudukan pada Pemda Kabupaten/Kota dan Instansi terkait lainnya. Pembahasan meliputi latar belakang pemilihan topik, gambaran umum, regulasi, proses bisnis atas objek Penelitian dan analisis risiko atas proses bisnis tersebut. Selanjutnya, dibahas tujuan dan jenis Penelitian, jangka waktu, jumlah dan kompetensi peneliti, metodologi dan prosedur Penelitian yang akan dilakukan. Pemilihan area kunci menggunakan metode analisis RIS (Risiko Manajemen, Dampak Penelitian, Signifikans). Hasil Penelitian ini diharapkan akan memberikan rekomendasi yang tepat dan dapat ditindaklanjuti dalam rangka meningkatkan kualitas data dan informasi kependudukan
PENGARUH NON PERFORMING FINANCING (NPF) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAPRETURN ON ASSETS (ROA) DI PT. BANK JABAR BANTEN SYARIAH KANTOR PUSAT
Get PDFThis research is motivated by the increasingly critical of Islamic banking customers choose a bank that is performing well. PT. Bank Jabar Banten Islamic one public option bank seeks to provide optimum advantages and benefits to customers and stakeholders. The purpose of this study is to determine how influential NPF on ROA, FDR on ROA and simultaneously NPF and FDR on ROA. It is very important to study because it is one of the indicators in knowing the level of business development at BJB Bank Syariah. As we all know, that the development of good business then it will be good also profit to be generated bank. This will have an impact on the trust and loyalty of customers in the store and transact funds in Bank BJB sharia, automatically perusahanakan business performance the better. The management and shareholders increasingly believe and do not hesitate to invest. The existing framework in this study are the theories related to the NPF, FDR and the ROA, which in theory is explained among other NPF influence on ROA, FDR influence on ROA and simultaneously influence the NPF and the FDR on ROA. This research method when viewed from the goal included in the study causative (causative) is to analyze the influence of some variable to another variable. Say so, because this study connects the three (3) variables, namely NPF and FDR as an independent variable (independent variable, the statistical notation X) while the ROA as the dependent variable (the dependent variable, the statistical notation Y). Based on the results of the study concluded that: Changes or variations achievement ROA value is affected by changes or variations of NPF and FDR, although only 10.70%, but very significant ; NPF significantly negative effect on ROA with significant regression coefficient that is equal to -0.019 or -1.90% and sig-t coefficient of 0.0075; The effect of FDR on ROA despite having the appropriate regression toward the hipotesi statement, but the regression coefficient of 0.0003 obtained is not significant
IMPLEMENTASI ALGORITMA APRIORI UNTUK PREDIKSI STOK PERALATAN TULIS PADA TOKO XYZ
Get PDFFor school children, offices, and students stationery is needed. Because stationery are needs to take notes important things. Although in the current digitalization era learning materials can be obtained online to minimize the use of stationery, it doesn't rule out the possibility that stationery are needed indeed for other activities. Therefore, stores that provide various types of stationery must be able to know the level of purchases on products ?products that are more often purchased by consumers so that the supply of stock products can be more focused on products that are more often purchased by consumers. At this writing, the author uses the Apriori algorithm that performs itemset frequencies to get association rules that meet the minimum support requirements and minimum confidence requirements with a number of itemset in the overall transaction to achieve the percentage of support and the percentage of confident value in determining items that are often sold in every transaction. By using the Apriori algorithm which has an accuracy rate of around 70%, it can predict the stock of product sales at the XYZ store. The purpose of applying the Apriori algorithm at this writing is to find out the level of purchases on products that are more often purchased by consumers based on existing transaction data to provide a more efficient stock of sales products.Bagi kalangan anak sekolah, perkantoran, maupun kalangan mahasiswa kebutuhan peralatan tulis diperlukan. Dikarenakan kebutuhan peralatan tulis diperlukan untuk mecatat hal - hal penting. Walaupun di era digitalisasi sekarang ini materi ? materi pembelajaran bisa didapatkan secara online untuk meminimalisir penggunaan peralatan tulis, namun tidak menutup kemungkinan bahwa kebutuhan peralatan tulis memang diperlukan untuk kegiatan ? kegiatan lain. Oleh sebab itu, toko yang menyediakan berbagai macam peralatan tulis harus bisa mengetahui tingkat pembelian pada produk ? produk yang lebih sering dibeli oleh konsumen agar penyediaan stok produk tersebut bisa lebih terfokus pada produk ? produk yang lebih sering dibeli oleh konsumen. Pada penulisan ini, penulis menggunakan algoritma Apriori yang melakukan pencarian frekuensi itemset untuk mendapatkan nilai aturan asosiasi yang memenuhi syarat minimum support dan syarat minimum confidence dengan beberapa jumlah itemset dalam keseluruhan transaksinya untuk mencapai nilai persentasi support dan nilai persentasi confident terbaik dalam menentukan item yang sering terjual dalam setiap transaksi. Dengan menggunakan algoritma Apriori yang memiliki tingkat akurasi sekitar 70%, dapat memprediksi stok penjualan produk pada toko XYZ. Tujuan dari penerapan algoritma Apriori pada penulisan ini adalah untuk mengetahui tingkat pembelian pada produk ? produk yang lebih sering dibeli oleh konsumen berdasarkan data transaksi yang ada untuk penyediaan stok produk penjualan yang lebih efisien