Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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Pengaruh Ukuran Perusahaan, Jenis Opini Auditor, Laba/Rugi Operasi, Profitabilitas dan Solvabilitas Terhadap Audit Delay Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia
Get PDFFinancial statements can be said to be relevant if the delivery is timely. This timeliness can be seen from audit delay, namely the length of reporting of financial statements between the closing date of the book until the date of the auditor's report. The purpose of this study was to determine the effect of company size variables, auditor opinion types, operating profit/loss, profitability, and solvency levels, on audit delay in cigarette companies listed on the Indonesia Stock Exchange in 2011-2017. This type of research is a qualitative descriptive. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) by taking financial statement data. The analysis method uses multiple linear regression analysis. The results obtained in this study indicate that simultaneously the five variables have a significant effect of 42% on audit delay. And partially from the 5 variables that affect audit delay is the level of profitability with a significance value of t 0.018 which is less than 0.5%, while the others have no effect
Pengaruh Posisi Kredit dan Dana Pihak Ketiga Terhadap Laba Bank dengan Non Performing Loan Sebagai Pemediasi: (Studi Kasus Pada Bank Perkreditan Rakyat di Lumajang)
Get PDFThis study aims to examine the effect of credit position and third party funds on bank profits both partially and simultaneously. The next goal is also to find out whether non-performing loans can be a mediator between the influence of credit positions and third party funds on bank profits. The research was conducted at the rural Bank in Lumajang consisting of 6 (six) banks. The analytical technique used is path analysis by testing the first substructure and the second substructure. Samples in the form of quarterly reports as many as 6 periods from 2015 to 2017, so the number of samples is 36 quarterly reports. The results of the study state that the credit position has a significant effect on non-performing loans, third party funds have no significant effect on non-performing loans, simultaneously the position of credit and third party funds have a significant effect on non-performing loans. The next result is the position of credit, third party funds, and non-performing loans does not have a significant effect on bank profits, but simultaneously all three have a significant effect on bank profits. Non-performing loans apparently also cannot be a mediator of the influence of credit positions and third party funds on bank profits. Future research is expected to examine other variables that influence bank profit
Analisis Penerapan dan Sistem Bagi Hasil Akad Mudharabah Dalam Akuntansi Syariah
Get PDFIslam is the religion that is most widely adhered to by the people of Indonesia, so it is not surprising that since before the year two thousand Islamic banks have emerged in this country, starting from Bank Muamalat which was first in Indonesia and then independent Islamic Banks to various conventional banking systems which opened the. In Islamic banking itself, there are many products offered, ranging from pure savings, financing to Islamic banking services like a conventional one, but there are fundamental principles that distinguish between the two. Therefore there is a need for further understanding of Islamic banking products Through this research, it is expected that the implementation and system of profit sharing in the Mudharabah contract in sharia accounting will be well known and in accordance with Sharia PSAK and the fatwa of the national sharia council (DSN). The results of this study are that the results of the mudharabah contract and sharia accounting are of two types, namely profit loss sharing, and revenue sharing, these two methods can be used in determining profit sharing in carrying out mudharabah contracts
Kedudukan Hukum Corporate Social Responsibility pada BUMD berdasar Undang-Undang RI Nomor 40 Tahun 2007
Get PDFThis study aims to study, analyze, find the philosophical meaning of Corporate Social Responsibility (CSR). On the other hand this study aims to find out, explain the legal position of Corporate Social Responsibility in Regionally Owned Enterprises (BUMD). Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) has provided guidance that there is a corporate social responsibility to its environment. However, the UUPT does not contain clear sanctions so that its nature is not imperative and the target object is a company in the form of PT which is engaged in mining. Corporate Social Responsibility, which is defined as social and environmental responsibility, is a corporate obligation that is budgeted and counted as a company expense which is carried out with due regard to propriety and fairness. The research method used is the normative juridical approach. The object of the research is all the laws and regulations related to Corporate Social Responsibility and BUMD. Data collection techniques in this study, carried out by means of Library research. Furthermore, this research is expected to contribute to the development of the study of legal science, especially business law so that it can be a reference for similar research and further research
Persepsi Jamaah Mengenai Fasilitas dan Biaya dalam Memilih Jasa Umroh
Get PDFThis research aims to analyze and determine the effect of the facilities and costs of umrah travel on the choosing decision PT Uda CS Holidays Indonesia both partially and simultaneously. The population in this study is 612 pilgrims using non probability sampling techniques with accidental sampling as the approach. The data analysis techniques used are: (1) Validity and Reliability test, (2) Multiple Linear Regression Analysis, (3) F Test Analysis, (4) T-Test, and (5) Determinant Coefficient Test. The result of data analysis can be concluded as follows: (1) There is no partial positive and significant effect between the umrah facility variable on the choosing decision the Umrah package at PT Uda CS Holidays Indonesia (2) There is a positive and significant effect partially between the variable costs of umrah travel on the choosing decision Umrah package at PT Uda CS Holidays Indonesia. (3) Umrah facilities and the cost of joint umrah arrangements have a positive and significant effect on the choosing decision the Umrah package at PT. Uda CS Holidays Indonesi
Menggali Potensi Keunggulan Bersaing Destinasi Wisata Alam Pegunungan di Lumajang
Get PDFThis study aims to determine the potential for competitive advantage and weaknesses which is a priority improvement strategy to achieve excellence in B29 natural tourism in Lumajang. B29 nature tourism in Lumajang is located in Senduro District in Lumajang. By using lean six sigma data analysis techniques on 30 respondents, this study netted the opinions of respondents based on the perceptions, hopes and interests of the people who visited the natural tourism B29 in Lumajang. The questionnaire was first tested for validity and reliability. The results of the study found that the advantages possessed by B29 nature tourism are located at community friendliness, natural beauty and adventure opportunities, while the priority of improvement is the availability of medical assistance, public facilities, electricity, clean water and communication networks. Future research is expected to be able to research with the same method to find competitive advantage in other object
Implementasi Good Governance dalam Pengelolaan Keuangan Desa di desa Tempeh Kidul kecamatan Tempeh kabupaten Lumajang
Get PDFThis study aims to describe Good Governance in the Management of Village Revenue and Expenditure Budget in Tempeh Kidul Village, Tempeh District, Lumajang Regency. The object of this research is the Implementation of Good Governance in the Management of Village Revenue and Expenditure Budget in Tempeh Kidul village, Tempeh sub-district, Lumajang district. In this study, the authors used a type of qualitative research with a case study approach. Data collection techniques used were interviews, documentation observation. The data analysis technique used is an interactive analysis model that includes four components, namely data collection, data reduction, data presentation, and verification. The results showed that 1) APB Planning in Tempeh Kidul Village in planning village financial management was quite good. 2) The overall implementation of the financial activities in the village of Tempeh Kidul is well implemented. 3) The implementation of the principles of Good Governance in the management of the APB in the Tempeh Kidul Village has been carried out quite well by the village government
Corporate Social Responsibility Dalam Value Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating
Get PDFThis study aims to determine whether the Corporate Social Responsibility affect the value of the company to profitability and the size of the company as variable moderang. This study is based on the theory that the rise and fall in value is influenced by the reporting company's Corporate Social Responsibility towards the public and variable proritabilitas well as the size of company that is considered capable of affecting the value of the company as Corporate Social Responsibility reporting to company value decreases and increases. This research is a quantitative research in the form of hypothesis testing. The method used in this research is descriptive statistical methods, this study uses an external data source with secondary data obtained from the financial statements issued by companies listed on the Indonesian Stock Exchange (BEI),. The test in doing this research is the analysis of test data and test hypotheses and test the significance of studies using multiple linear regression. The results showed Corporate Social Responsibility positive effect on firm value with significance 0.012. Profitability as a moderating variable 1 does affect the Corporate Social Responsibility and the value of the company the significance value of 0.048. The size of the company as a moderating variable 2 is considered a positive influence on Corporate Social Responsibility and the value of the company with a significance value of 0.049. This research is consistent with prior research as explained in the discussion
Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi yang Terdaftar pada BEI Tahun 2013-2017
Get PDFReturn On Assets (ROA), Debt to Equity Ratio (DER) and Total Assets on Corporate Values in Registered Pharmaceutical Companies in the Year 2013-2017. Firm value is an assessment or view of a company that is often assumed to be the value of shares so that the company seeks to max. the value of shares to increase the firm value. This research aims to find proof of the effect of Financial Performance (ROA), Capital Structure (DER) and Company Size (Total Assets) on firm value (PBV). This study uses a sample of pharmaceutical companies listed on the Indonesian Stock Exchange in 2013-2017 with a total of 7 companies, using the purposive sampling method. The results showed with a significance level of α = 0.05, it was found that financial performance, capital structure, and company size simultaneously had an effect on the firm value with Fount ˃ Ftable, financial performance variables and capital structure partially had a sig. effect on firm value with count ˃ t table, firm size partially doesn’t have an influence on the firm value. The capital structure variable that has the most dominant influence on firm value, is indicated by the value of Standardized Coefficients Beta 0.897 with count (4.422) greater than the other
Strategi Pengambilan Keputusan Kedai Kopi
Get PDFThis study purpose to determine the influency of product quality, price, promotion and quality of service of partially and simultaneously on the consumer decision making process in choosing a coffee shop in Lumajang Regency. This research type is descriptive with a causal associative approach. This research using 100 respondents. The sampling technique used is Simple Random Sampling. Hypothesis testing using multiple linear regression analysis for hypotheses through the SPSS 21 for windows program. Results of the study showed that product quality, promotion and service quality there is a significant positive influency for partially on the decision making process of consumers in choosing a coffee shop in Lumajang Regency. The price of a positive influence is not significant to the consumer's decision making process in choosing a coffee shop in Lumajang Regency. Simultaneously product quality, price, promotion and service quality have a significant positive effect on the decision making process of consumers in choosing a coffee shop in Lumajang Regency. The variables studied affected 54.1% of the consumer decision making process in choosing a coffee shop in Lumajang Regency and the rest was influenced by another variables