Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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    346 research outputs found

    GCG Dan CSR Sebagai Strategi Peningkatan Nilai Perusahaan: Bukti Pada Perusahaan Go Public Di Indonesia

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    The company's goal is to increase corporate profits, prosper shareholders and increase company value. Increasingly high competition among corporations causes companies to become more intelligent to get the attention of investors. Investors in investing choose in companies that can provide maximum benefits. Investors can judge a company through the company's visible value of the company's stock price. Issues for companies that have low corporate value other than due to the company's performance in obtaining a minimal profit is also due to disclosure of corporate governance and corporate social responsibility that has not been adequate and not in accordance with applicable disclosure standards. Disclosure of good corporate governance and social accountability reports that are in line with standards can be a company strategy to increase company value. This can be proven in go public companies in Indonesia

    Peranan Pengeluaran Pemerintah Daerah Kabupaten Lumajang Dalam Peningkatan Kualitas Penduduk

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    This study describes the effect of government expenditures in economic, education, and health sectors toward the quality index of the population in Lumajang regency. Jenis data yang digunakan dalam penelitian ini adalah data sekunder , diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia, Badan Pusat Statistik Jawa Timur dan Kabupaten Lumajang. The type of data used in this study is secondary data, obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia, Central Statistics Agency of East Java and Lumajang District. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Data analysis method used in this research is multiple linear regressions. Dari hasil analisis diperoleh kesimpulan: pengeluaran pemerintah sektor ekonomi dan pendidikan ber pengaruh signifikan statistik From the analysis results obtained conclusion: government expenditures of economic and education sectors have significant statistical influenceterhadap peningkatan kualitas penduduk di Kabupaten Lumajang sedangkan sektor kesehatan tidak berpengaruh dalam peningkatan kualitas penduduk di Kabupaten Lumajang. toward improving the quality of the population in Lumajang district while the health sector has no effect in improving the quality of the population in Lumajang Regency. Rekomendasi yang bisa diajukan dari hasil penelitian ini adalah p emerintah Kabupaten Lumajang tetap mempertahankan nilai pengelu a ran di Recommendations can be submitted from the results of this study are Lumajang government must retains a value of expand in sektor ekonomi dan sek tor pendidikan, dan perlu menambah jumlah pengeluaran di sek tor kesehatan agar pengeluaran ini berpengaruh signifikan terhadap pembangunan kualitas penduduk di Kabupaten Lumajang . economic and education sectors, and they need to increase the amount of spending in the health sector so that this spending significant effect on the development of population quality in Lumajang

    Optimalisasi Organizational Citizenship Behavior (OCB) Pada Pegawai Dinas Di Kabupaten Lumajang

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    This study aims to determine the effect of job satisfaction, organizational commitment and organizational culture partially and simultaneously to organizational citizenship behavior (OCB) on official staff in Lumajang District. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 147 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results of the study obtained that the satisfaction of employees and organizational culture there is a significant positive influence partially on organizational citizenship behavior (OCB) on the official staff in Lumajang District. While organizational commitment there is no significant positive effect partially on organizational citizenship behavior (OCB) on official employees in Lumajang District. Simultaneously employee satisfaction, organizational commitment and organizational culture there is a significant positive influence simultaneously to organizational citizenship behavior (OCB) on official staff in Lumajang District. The variables studied have an effect of 63.3% on the organizational citizenship behavior (OCB) and the rest is influenced by other variables that are not in carefully

    Pengaruh Kualitas Produk Terhadap Tingkat Kepuasan Nasabah

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    Bank  Rakyat  Indonesia  merupakan  Bank  Pemerintah  Pertama  di  Indonesia.  Memiliki  visi yaitu menjadi bank komersial terkemuka yang selalu mengutamakan  kepuasan nasabah. Berdasarkan visi tersebut  BRI Cabang  Kota Makassar  selalu melakukan  evaluasi  dari tahun ke tahun dalam hal penciptaan   kepuasan   nasabah.   BRI  Cabang  Kota  Makassar   sadar  betul  bahwa  kualitas  produk memiliki  peran penting dalam penciptaan  kepuasan  nasabah.  Nasabah  yang semakin kritis terhadap kualitas  produk  yang  diperoleh,  membuat  BRI  Cabang  Kota  Makassar  harus  dapat  melaksanakan kegiatan operasional sebaik mungkin untuk memberikan produk terbaik kepada nasabahnya penelitian ini mencakup  dua hal yaitu kualitas  produk  mempengaruhi  kepuasan  nasabah  atau kualitas  produk tidak mempengaruhi  kepuasan nasabah. Penelitian  ini  dilakukan  pada  unit  kerja  operasional  Bank  BRI  di  Sulawesi  Selatan  yang terdiri  dari 10 buah  kantor  cabang  untuk  10 kabupaten  dan Kota,  antara  lain Kantor  Cabang  BRI Makassar, Maros, Pangkep, Sidrap, Sengkang, Palopo, Sungguminasa, Takalar, Jeneponto, dan Bulukumba,    Populasi  dalam  penelitian  ini adalah  jumlah  nasabah  yang menabung  pada  rekening tabungan  Britama  BRI  pada  Kantor  Cabang  BRI  di  Sulawesi  Selatan,  karena  jenis  tabungan  ini memiliki  fitur dan karakteristik  yang relatif sama dan merupakan  produk tabungan  Bank BRI yang diunggulkan. Hasil penelitian menunjukkan bahwa kualitas produk terhadap kepuasan nasabah  terdapat pengaruh secara positif dan signifikan, yang berarti  bahwa semakin tinggi persepsi nasabah terhadap kualitas produk tabungan Britama, maka nasabah semakin merasa puas. Hal ini berarti bahwa semakin baik  kualitas  produk  tabungan  yang diberikan  oleh  Bank  BRI di Sulawesi  Selatan,  maka  nasabah semakin merasa puas terhadap produk Bank BRI di Sulawesi Selata

    Mekanisme Fungsi Manajemen Keuangan Dan Nilai Perusahaan

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    Corporate value is the main objective of corporate management that is done by combining the functions of financial management through investment decisions, funding decisions and dividend policies will have an effect on the value of the company that is reflected from the share price. This study aims to empirically examine the mechanisms of corporate financial functions such as Investment Decision, Financing Decision, and Dividend Policy, which is pronounced by Price Earning Ratio, Debt to Equity Ratio, to Company Value Proxy Dividend Payout Ratio. Researchers used 11 samples of major trading sector sectors that went public in the period 2011-2015 so that obtained 55 observations. Hypotheses are tested by using regression analysis that can be used to predict the condition of the next few years after knowing the magnitude of the effect of the independent variable. Data analysis to test regreation and influence of independent variable to dependent variable using SPSS. The results obtained in this study that Investment Decision, Decision Funding have a significant effect on Corporate Value, but Dividend Policy has no effect on Corporate Value. It is expected that the results of this research can contribute in the development of Financial Management Science in Indonesia, especially aspects of the factors that affect the Company Value proxyed by Price Book Valu

    Perbandingan Metode Full Costing dengan Metode Activity Bassed Costing untuk Menentukan Harga Pokok Produksi di UD. Tiga Rasa Kraksaan Probolinggo

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    This study aims to analyze the comparison of full costing method with activity bassed costing method to determine Cost Of Goods Manufactured in UD Tiga Rasa Kraksaan (Iodized Salt Industry). This type of research is descriptive analysis, with variable Full Costing Method, Activity Based Costing Method, and Cost Of Goods Manufactured. The result of comparison research of Full Costing Method with Activity Based Costing Method on UD. Tiga Rasa Kraksaan (Iodized Salt Industry) during the period of 1-30 June 2015, Full Costing Method calculation to determine Cost Of Goods Manufactured Rp84.983.000. Whereas Activity Based Costing method get bigger result Rp 85.907.550, with difference to two method Rp 924.550. The difference that occurs, the Full Costing Method of production costs are charged only to one Costr Driver only, consequently tend to distort the loading of Factory Overhead Costs. In the Activity Based Costing Cost Factory Overhead Cost is charged to many Cost Drivers, so Activity Based Costing method is able to allocate the cost of activity to the product accurately and accurately based on the consumption of each activity

    Pengaruh Kualitas Audit, Debt Default Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern

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    This study aims to examine the effect of audit quality, debt default, and corporate growth on acceptance of going concern audit opinion. This study is motivated by the fact that investors rely heavily on audit opinions given by auditors to make investment decisions. The population in this study are 35 companies engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in the year 2009 - 2011. The study sample amounted to 32 companies. This study uses secondary data in the form of annual reports during the period 2009 - 2011 obtained from the Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD). The variables in this study are going concern audit opinion, audit quality, debt default, and company growth. The result of the research shows that audit quality does not have an effect on going concern audit opinion while debt default and corporate growth have an effect on going concern audit opinion

    Pengaruh Free Cash Flow, Return On Asset (ROA) Dan Kepemilikan Institusional Terhadap Kebijakan Hutang: (Studi Empiris pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia Tahun 2014-2016)

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    Tujuan penelitian ini adalah untuk mengetahui pengaruh free cash flow, return on asset dan kepemilikan institusional terhadap kebijakan hutang secara parsial pada perusahaan property dan real estate di Bursa Efek Indonesia periode 2014-2016.Sampel yang digunakan dalam penelitian ini adalah 11 perusahaan Property dan Real Estate yang listed di Bursa Efek Indonesia Periode 2014-2016, metode pengumpulan data menggunakan purposive sampling, dimana pemilihan sampel berdasarkan kebutuhan penelitian. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial free cash flow tidak berpengaruh signifikan terhadap kebijakan hutang. Return On Asset (ROA) secara parsial berpengaruh negatif dan signifikan terhadap kebijakan hutang sedangkan kepemilikan institusional tidak berpengaruh terhadap kebijakan hutang. Nilai koefisien determinasi (R2) sebesar 15,3% sisanya dipengaruhi oleh variabel lain diluar penelitian

    KEPEMIMPINAN DAN MOTIVASI PENGARUHNYA TERHADAP KEPUASAN KERJA KARYAWAN

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    The purpose of this study is to determine the influence of leadership and motivation partially and simultaneously to job satisfaction employees CV. Icon Teqnologi. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 35 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results obtained in the study that partially influence the leadership of employee job satisfaction, while motivation has no effect on employee job satisfaction. But simultaneously leadership and motivation affect the employee job satisfaction. The amount of influence of leadership and work motivation on employee job satisfaction is shown by the value of determination (R2) of 0.33 while the rest of 67% influenced by other variables such as discipline, compensation, organizational culture and others. &nbsp

    Analisa Strategi Bersaing Bisnis Bagi Orang Tua Murid TK Al-Ikhlas Kabupaten Lumajang Tahun 2016

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    Penelitian ini bertujuan untuk meningkatkan jumlah pelaku bisnis disegala bidang usaha di Kabupaten Lumajang yang menuntut masyarakat memiliki keunggulan kompetitif dan berdaya saing. Ada beberapa langkah yang ditempuh pada pengabdian ini yaitu untuk menjawab permasalahan orang tua murid TK AL-IKHLAS sebagai berikut: (1) Dengan memahami dan mengetahui manfaat dalam menetapkan strategi dalam berbisnis dimasyarakat. (2) mendefinisikan bisnis yang telah ditekuni sekarang ini, (3) menganalisis kekuatan dan kelemahan yang ada dalam faktor internal bisnis yang dimiliki dan (4) menganalisis peluang dan ancaman yang ada dalam faktor eksternal bisnis yang dimiliki. Target pengabdian ini yaitu; (1) Peningkatan kemampuan menganalisis peluang dan mengembangan bisnis,(2) Mampu mempertahankan kelangsungan bisnis

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