Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
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Pengaruh Manajemen Laba, Umur Perusahaan dan Leverage Terhadap Tax Avoidance
Get PDFThe main objective in this study is to determine whether earnings management, company age has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance. The type of data used is secondary data. This study uses secondary data obtained from annual reports of manufacturing companies that have been on the Stock Exchange during 2014-2017. The sampling method used was puposive sampling. Data were analyzed using SPSS version 21. The results showed that earnings management had a positive effect on tax avoidance. While the company's age and leverage have no effect on tax avoidance
MODEL WAKAF UANG PADA PEMBIAYAAN BARANG PUBLIK DI INDONESIA
Get PDFThis article aims to discuss the waqf model in the country's social financial system that can be used in Indonesia, especially in financing public goods. The analytical method used is literature study. The analysis shows that Indonesia can use the waqf money model to finance public goods by investing money waqf through Islamic financial institutions and / or Islamic financial instruments. This model is in accordance with the model that is also offered in money waqf management in Malaysia. So that the government can reduce spending especially on financing pure and mixed public goods
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA DI KECAMATAN TERBANGGI BESAR KABUPATEN LAMPUNG TENGAH
Get PDFTujuan dari penelitian ini adalah untuk menganalisis pengaruh gaya kepemimpinan transformational dan komitmen organisasi secara bersama-sama terhadap kepuasan kerja di Kantor Kecamatan Terbanggi Besar Kabupaten Lampung Tengah.Metode yang digunakan dalam penelitian ini adalah metode metode explanatory survey dengan jenis penelitian kuantitatif. Objek penelitian adalah gaya kepemimpinan transformational, komitmen organisasi dan kepuasan kerja. Subjek dalam penelitian adalah pegawai di Kecamatan Terbanggi Besar Kabupaten Lampung Tengah. Teknik pengumpulan data menggunakan wawancara, dokumentasi dan angket menggunakan kuisioner. Alat analisis yang digunakan adalah menggunakan analisa kualitas data dan analisis regresi linier berganda.Hasil penelitian analisis menunjukkan bahwa secara parsial gaya kepemimpinan transformational berpengaruh terhadap kepuasan kerja, komitmen organisasi berpengaruh terhadap kepuasan kerja. Secara simultan gaya kepemimpinan transformational dan komitmen organisasi secara bersama-sama terhadap kepuasan kerja. Melihat hasil tersebut dapat dikatakan bahwa variabel-variabel independent berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Kata Kunci: Gaya kepemimpinan transformational, komitmen organisasi, kepuasan kerja
ANALISIS HUBUNGAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA PT. POS INDONESIA CABANG BANDAR LAMPUNG
Get PDFThis study is aims to examine the effects of motivation toward the employee performance at PT. Pos Indonesia, branch of Bandar Lampung. The results of calculations between variables X to Y using the Product Moment statistical test obtained r count of 0.488 which then the r count value was consulted with the Product Moment table at N = 42 then obtained information that the r table 0.304 for a 5% significant level while for a significant level of 1% is 0.393 so r count is greater than r table compared to the significant limit.If the r count of 0.488 is interpreted in the correlation coefficient with the interpretation index is at a value or number 0.400 - 0.599 which states that the value indicates a moderate correlation. So, the level of relationship between variables X and Y, namely Motivation to Increase Employee Performance including medium category intervals.The influence of motivation on employee performance improvement only reached 24%, while the effect of 76% came from other factors. The small degree of influence of X on Y due to Motivation (X) is only one factor that can affect the Improvement of Employee Performance.Based on this analysis, it is recommended that PT. Pos Indonesia Bandar Lampung branch still maintain and increase good work motivation so that employee performance can improve. In order for the work done by employees to produce optimal performance, then the work must provide inner satisfaction for workers or intrinsically motivate employees. And this intrinsic motivation must be designed in a work environment as a corporate culture program. Although employees still need external motivation such as salary to meet the satisfaction of their needs.Keywords: Motivation, Employee Performanc
Pengaruh Pengungkapan CSR Terhadap Kualitas Audit
Get PDFThis research aims to test and empirically prove the effect of corporate social responsibility disclosure on the audit quality. Audit quality measurement in this research uses natural logarithm to audit fees while CSR reporting is measured using a content analysis approach. The population of this research is the sub-sector transportation of companies listed in the Indonesia Stock Exchange in 2010 until 2017. The annual report contains disclosure of corporate social responsibility activities of 4 companies that using a purposive sampling technique. Methods of data analysis using descriptive statistical analysis and simple linear regression. These results indicate that corporate social responsibility disclosures have a significant effect simultaneously and partially on the audit qualit
STRATEGI PEMBERDAYAAN MASYARAKAT DALAM PENANGANAN KASUS STUNTING DI KAMPUNG TULUNG KAKAN KECAMATAN BUMI RATU NUBAN KABUPATEN LAMPUNG TENGAH
Get PDFHealth development is an inseparable part of national development, because health touches almost all aspects of human life. Problems in the health sector and one of the most prominent recent ones are regarding stunting in children which is common in Central Lampung Regency. With this, it is necessary to empower the community to minimize the occurrence of the stunting.From the results of the study it can be concluded that the Tulung Kakan Village demographic conditions gradually improved better than the previous year, the implementation of the posyandu in Tulung Kakan village since 2018 has increased, the condition of the Tulung Kakan Sub-District before the specific and sensitive intervention has not yet been optimal (the level of participation is still said to be low). Keywords: community empowerment, stuntin
PENGARUH KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KABUPATEN LAMPUNG TENGAH
Get PDFThe importance of the existence of human resources in the Organization starts from the increasingly needed function of human resources for the implementation and development of the Organization. Supporting factors for organizational development are employee performance, where it is expected that employees can improve their performance with organizational commitment and high work motivation.Based on the results of the analysis using multiple linear regression the variable organizational commitment has an influence on the performance of employees at the Central Lampung District Health Office. Work motivation variables have an influence on employee performance at the Central Lampung District Health Office. Variables of organizational commitment and work motivation together have an influence on employee performance at the Central Lampung District Health Office. Keywords: organizational commitment, work motivation, employee performanc
PENGARUH KURS RUPIAH, INFLASI DAN SUKU BUNGA TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR JASA SUB KONSTRUKSI DAN BANGUNAN PADA BURSA EFEK INDONESIA
Get PDFThis study aims to determine the effect of the rupiah exchange rate, inflation and interest rates in sub construction and building service companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The nature of this research is a quantitative approach because the data used are in the form of numbers in statistical analysis. The population is construction and building companies listed on the Indonesia Stock Exchange. The sample used was panel data, with time series data of 5 years and cross section data of 12 companies. The sampling technique was obtained by using purposive sampling technique. Data collection techniques using documentation, while data analysis techniques using multiple linear regression analysis supported by the classical assumption test that is normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. In this study also used the Sobel test. Based on the results of data analysis, it shows that: (1) Rupiah exchange rate has a positive and not significant effect on stock return (2) Inflation has a negative and significant effect on stock return (3) Interest rates have a negative and significant effect on stock return, (4) simultaneously, rupiah exchange rate, inflation and interest rates have a significant effect on stock return. The results of the coefficient of determination (R2) of 12.1% while the remaining 87.9% is influenced by other variables outside the model.Keywords: Rupiah Exchange Rate, Inflation, Interest Rates, Stock Retur
Pengaruh Kualitas Sistem Mobile Banking terhadap Laba Bersih dengan Penggunaan Sebagai Variabel Intervening
No full textThe main objective of this study is to determine whether the quality of the system can affect the net benefits of using mobile banking both directly and through the variable of mobile banking usage. The type of data used is primary data. The data is taken from distributed questionnaire to BRI bank customers in Yogyakarta using mobile banking services. The sampling method used is convenience sampling. Data were analyzed using Partial Least Squares (PLS) available in SmartPLS 3.0 software application. the results of this study indicate that the quality of the system has a positive effect on usage. System benefits have a direct positive effect on net benefits. Usage is not an intervening variable in the relationship of system quality to net benefits
