Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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Struktur Modal Dipengaruhi Oleh Beban Pajak, Risiko Bisnis, Dan Struktur Kepemilikan: Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode 2009-2012
Get PDFFunding decisions or purchasing is one of the fundamental factors in estabilishing and ensuring the continuity of operations and development activities of the compay. Managers must be able to raise funds both from within / internal and external sources / external companies, both of types of foreigner capital funds and type of equity.The capital structure of a company is influenced by several factors, and in theory the factors that affect the capital structure is difficult to measure, but some empirical researcher aimed to identify the factors that affect to capital structure decisions have been made, both in Indonesian and in some other countries.
The purpose of this research isto test capital structure the influence of tax, business risk and ownership structure of partial and simultaneous. This research is a type of correlation studies (correlation research), nature of casuality, the data type of this research is empirical research (empirical research explanatory hypotheses or casual hypotheses.Population in this study is a manufacturing company that listed on the Indonesia Stock Exchange for the period 2009-2012. Sampling was done by using non-probability purposive sampling method with certain criteria. Analysis of test data by means of multiple regression analysis with the classical assumption test, hypothesis testing with the t test and F test result of the testing of the hypothesis, that in partial tax burden and business risk significantly influence capital structure, while the ownership structure has no significant influence effect on the capital structure. But the tax burden variables, business risk and ownership structure significantly and simultaneously influence capital structure
Analisis Rasio Keuangan Camel Untuk Menilai Kinerja Bank Persero Konvensional Di Indonesia Periode 2010-2012
Get PDFThe research was conducted at the state-owned banks in Indonesia Conventional whose financial statements have been published. The purpose of this study was to assess the performance of state-owned banks in Indonesia Conventional period 2010 - 2012 in terms of financial ratios CAMEL. Sources of data used in this study is an overview of data in the form of internal Internal company, the profile of each Government-Owned Commercial Banks (Persero) Conventional, data on the number of customers, the legal foundation of the establishment of State-Owned Commercial Banks (Persero) Conventional and securities licensing, and financial statement data are derived from the data of four (4) financial statements of the Government-Owned Commercial Banks (Persero) Conventional in Indonesia for three (3) consecutive years, ie 2010-2012. While the source of the data came from state-owned banks in Indonesia Conventional whose financial statements have been published by Bank Indonesia. The financial statement data used consist of a balance sheet and income statement.
Variables used to assess the performance of state-owned banks in Indonesia is Conventional financial ratios CAMEL, consisting of the ratio Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA), Return on Equity ratio (ROE ), Ratio of Net Interest Margin (NIM), Ratio of Operating Expenses to Operating Income (ROA), and the ratio of loan to deposit ratio (LDR). This variable is an independent variable, where the independent variable is the independent variable, not the independent variable is always paired with the dependent variable. So in this study the researcher did not make comparisons and are not looking for a relationship with other variables. Therefore, research like this is called descriptive research.
Results of this study indicate the financial performance of state-owned banks in Indonesia as a whole Conventional each CAMEL financial ratios from 2010 to 2012, the ratio of Capital Adequacy Ratio (CAR), Bad Debt Ratio Ratio (BDR), Return on Assets ratio (ROA ), Ratio Return on Equity (ROE), Ratio of Net Interest Margin (NIM), and the ratio of loan to deposit ratio (LDR) has fluctuated increased, while the ratio of Operating Expenses to Operating Income (ROA) decreased from 77.73% to 70 , 96 so it should be increased operating income, respectively Conventional owned banks in Indonesia. Broadly speaking, its financial performance is in accordance with Bank Indonesia, but there needs to be an increase in the ratios, especially the ratio Ratio of Operating Expenses to Operating Income (ROA). This shows that the performance of state-owned banks in Indonesia Conventional CAMEL ratios in terms of the provisions of Bank Indonesia, so it can be concluded that its financial performance from 2010 to 2012 quite well
Evaluasi Program Pengentasan Kemiskinan Berbasis Pemberdayaan Masyarakat: Studi Kasus Pada Program Gerdu-Taskin di Kabupaten Malang
Get PDFThe biggest issue of national economic development is the high rate of poverty. Several efforts and solutions in the form of financial help program had been conducted by the government to overcome poverty problems, especially through an integrated act to overcome poverty program (Gerdu-Taskin).This program aimed to decrease poor-people through self-independency using human developmental approach, enterprises, and environment; on 2007, which was developed to be the link of social economic security (Japes). Malang, one of district in East Java, became one of district who got financial help program. Therefore, this study aimed to examine the role of Gerdu-Taskin in powering up the poor-people and identifying each motivating and demotivating factors for Gerdu-Taskin to increase social welfare in the District of Malang. This study was taken place at Pandanrejo village, the subdistrict of Pagak, the District of Malang. It used explorative study by applying descriptive qualitative method. The result of study investigated that; first, the Gerdu-Taskin through the Financial Controlling Unit effectively played important role in powering up and improving the people-self-independency, especially in the study area at the south of Malang. Second, the implementation of Gerdu-Taskin program through “Anggrek” Financial Controlling Unit is as one of study area that effectively played important role in improving the rural-area institutional development. Third, the Gerdu-Taskin played important role in improving the social welfare in the District of Malang. The positive correlation between the both is able to be a role model to overcome poverty issues at other areas. Fourth, there are some problems appeared on the process of implementation of Gerdu-Taskin in Malang were the limited funds, corruption, the troubled-funds, the strong intervention of rural-area apparatus, the low support from both rural-area institution and the rural-area government, and the coordination among the manager programs in the district/ city had not yet gone well. Fifth, there were some advantages in Gerdu-Taskin program which was conducted by UPK in study area of Malang were the circulating of funds went well, the competency of staff management was professional, skillful, especially the people around the area
Pengaruh Ketepatwaktuan Penyampaian Laporan Keuangan Terhadap Respon Laba Akuntansi
Get PDFRiset ini bertujuan untuk mengungkap ketepatwaktuan penyampaian laporan keuangan terhadap respon pasar di pasar modal Indonesia. Ketepat waktuan penyampaian laporan keuangan dalam riset ini yaitu rentang waktu pengumuman laporan keuangan tahunan yang telah diaudit (auditan) kepada publik yaitu laman yahari yang dibutuhkan untuk mengumumkan laporan keuangan tahunan yang telah diaudit kepublik, sejak tanggal tutup tahun buku perusahaan sampai tanggal penyerahan ke Bapepam.
Metode pengumpulan data yang digunakan adalah menggunakan teknik observasi tidak langsung yaitu teknik dokumenter data sekunder, berupa pengambilan data laporan keuangan, data laporan tahunan, data harga pasar saham dan indeks harga saham gabungan(IHSG).Selanjutnya data yang diperoleh dilakukan evaluasi dengan cara cross sectional approachdantime-series analysis. Rencana analisis data dalam penelitian ini akan dilakukan dengan menggunakan uji statistik Kruskal Wallis
Hasil penelitian ini menyimpulkan terdapat pengaruh signifikan ketepatwaktuan penyampaian laporan keuangan dengan respon laba. Arinya Ketepatan waktuan penyampaian pelaporan keuangan mempunyai pengaruh terhadap kredibilitas atau kualitas laba yang akan direspon oleh pasar
Pengaruh Kepemimpinan Dan Kompensasi Terhadap Kepuasan Kerja Karyawan Outsourcing Pada PT. BRI (Persero), tbk. Cabang Lumajang
Get PDFInfluence of Leadership and Compensation Employee Satisfaction Against Outsourcing at. BRI (Persero),Tbk. Branch Lumajang conducted by survey (eskplanatory analytical , with a sample of 42 employees of outsourcing and using correlation and regression analysis). Operationally purpose of this study is to investigate and test empirically (1) Effect of simultaneous compensation of leadership and employee job satisfaction outsourcing, (2) Effect of partial compensation of leadership and employee job satisfaction outsourcing, (3) Which of the dominant independent variable influence on employee job satisfaction outsourcing. Results show the following: 1 ) The first hypothesis is that the testing simulatan influence of leadership on job satisfaction and compensation amounting to 20.305 and Fcount known Ftable 3,232 , because of Fcount > F table the first hypothesis can be accepted . 2 ) For the second hypothesis about the partial effect of leadership on job satisfaction and compensation known result that tcount Leadership and Compensation for 2042 amounted to 4,630 compared with the known ttable 2,021 so tcount > ttable thus the second hypothesis can be accepted. 3 ) As shown by the standardized coefficient B, variable compensation = 0.571 greater than 0.252 leadership variables. Thus it is said that the variable compensation has a dominant influence on job satisfaction
Sistem Dan Prosedur Pembayaran Retribusi Perizinan Usaha: Studi pada Kantor Pelayanan Terpadu Kabupaten Lumajang
Get PDFPurpose of the establishment of the Office of Integrated Services Lumajang is to organize licensing service excellence (simple, clear, safe, transparent, efficient, economical, fair, and timely) through the door, because with this system will encourage the creation of a conducive business climate in order Lumajang economic empowerment. On his way Lumajang Integrated Services Office continues to monitor and evaluate the passage of the main tasks and functions. Fund the acquisition of the levy observations should be optimized by managing and improving systems and procedures of existing services. The purpose of this study is: 1. To analyze the system and the retribution business licensing procedures in the Office of Integrated Services Lumajang, 2. To analyze the internal control systems and procedures for payment of licensing fees in the Office of Integrated Services Lumajang, Sources of the data in this study is primary data and secondary data. The study was conducted by way of interview / interview, observation / observation and documentation. Data analysis method used is descriptive analysis method. Business licensing procedures retribution that make up the system at the Office of Integrated Services Lumajang are as follows: 1. Admission file, 2. Field, 3. Publishing SKRD, 4. Levy payment receipt (if received site visits).
Internal control in order for the payment of licensing fees could be better, it is suggested for consideration: 1.a. To capture the local revenue, officers should continue to implement the existing systems and procedures, 1.b. To facilitate the applicant in order not to many times to come to the Office of Integrated Services Lumajang, a specified procedure informed / explained to the applicant; 2. Implementation of systems and procedures for the management of revenues from licensing fees, especially in the 1-hour time difference to the admissions office to make some sort of official report signed by the cashier and part acceptance BKP knowing or representing KPT Head, 3. Incompatibility educational background of employees with responsibilities tailored to their educational background
Analisis Komparatif Selera Konsumen Perkotaan Dengan Perdesaan Terhadap Pembelian Selendang Gendongan Bayi Merk Badawi Traso Warna Merah: Studi Kasus Pada UD. Sinar Baru Lumajang dan UD Hj. Farida Yosowilangun Lumajang
Get PDFPenelitian ini bertujuan untuk mendapatkan bukti adanya perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang, dengan pertimbangan bahwa warna produk dapat mempengaruhi keputusan pembelian masyarakat yang berbeda karakteristiknya.
Penelitian ini melakukan pengujian terhadap hipotesis yang menyatakan terapat perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang. Dipihnya UD. Sinar Baru di Lumajang adalah untuk mewakili masyarakat perkotaan, sedangkan dipilihnya UD. Hj. Fatimah di kecamatan Yosowilangun Lumajang ini adalah mewakili masyarakat perdesaan. Sampel yang digunakan dalam penelitian ini adalah 40 responden dari konsumen perkotaan dan 40 responden dari masyarakat perdesaan, sehingga keseluruhan berjumlah 80 responden.
Metode penelitian yang digunakan adalah analisis hipotesis dengan menggunakan metode Chi Square yang merupakan alat untuk menguji apakah dua proprsi atau lebih itu mempunyai perbedaan yang signifikan atau tidak. Hasil penelitian dengan menggunakan metode Chi Square ini menunjukkan bahwa perbedaan yang signifikan antara selera konsumen perkotaan dengan perdesaan terhadap pembelian selendang gendongan bayi badawi traso warna merah pada UD. Sinar Baru dan UD. Hj. Farida Yosowilangun Lumajang
Brand Loyalty SMP Negeri 1 Lumajang Pasca Penghapusan Rintisan Sekolah Bertaraf Internasional
Get PDFDeveloping school that has fulfilled all Educational National Standard (SNP) and enriched with specific high quality adopted from developed countries (SNP + X) is an application model of Pilot Internatioanl Standard School (RSBI). It is actually an alternative strategy for a better educational improvement. However, some problems and critics then appeared and came to accusation. Finally, this program was dissoluted.
Primary, product of a school is an educational service. School must be customers satisfaction oriented. Before the dissolution of RSBI, SMPN 1 Lumajang commits to realize the branding of RSBI.
As the effect of RSBI dissolution, SMPN 1 Lumajang still committed to maintain its brand loyalty by maintaining the service in ccordance with National Standard of Education (SNP), just by eliminating the international dimensions. After the dissolution, parents and students of grade 8 evaluate the decrease of the service quality, the decrease of customer satisfaction, but it doesn’t make the decrease of brand loyalty. Parents and students understand the decrease, the condition of fund, and their position of free for school-fee. Parents still hope that the quality of sercice will be better increased although they will pay for it.
Some operational principles and steps can be taken by SMPN 1 Lumajang in maintaining brand loyalty after the dissolution of RSBI, as follow: (1) school has vivid vision and mission, (2) school holds on commitment to serve best, (3) schools keeps strong leadership, (4) school keeps effective teamwork, (5) school keeps effective teachers and staffs, (6) school put the School Committee as partner and mediator to parents, society and stakeholder, (7) school keeps the participation of whole school community, parents, society and stakeholder, (8) school keeps quality culture, (9) school has authority and independency, (10) school always has willingness to change, (11) school keeps effective communication, (12) school must be responsive and anticipative to the needs, (13) school has transparency and accountability, (14) school keeps the continuation teaching learning process effectively and conducive environment, (15) school uses and informs service excellences, (16) school creates differential on educational services, (17) school always keeps trust of students and parents, (18) school gives respond on complains seriously and takes responsible actions, (19) school guarantees the quality of education in accordance with hope, (20) school manages supervision, monitoring, evaluation and follow them up sustainably, and (21) school confirms brand loyalty. The government should also facilitate the law that eks-RSBI school is allowed to get some contribution from parents to support education fund
Pengaruh Good Corporate Governance Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur
Get PDFPrinciples of Good Corporate Governance ( GCG ) as a new paradigm which state has four main components to improve the professionalism and Welfare holders of the issued and paid new article without prejudice to the interests of stakeholders . Yet the implementation of GCG mechanism new article posted by Its Good , Its can trigger to remove information. That gave a negative effective on the issued and paid the price list , Therefore posted issued and paid-holder must be able to supervise the management, running his company . The GCG implementation in Indonesia becoming less maximum company weakness and lead to a prolonged crisis .
Research purposes is to determine empirically whether corporate governance practices affect the real. Management Delta Company The manufacturing in IDX . Husband is a causality Research new articles using multiple linear regression analysis as a tool , new articles purposive sampling technique as a determinant of the sample .
Research The results showed that the only variable The managerial ownership has an influence on management practices in real delta, The Company The article indicated the significance of the new notes small more language of 0.05
Penggunaan Rasio Keuangan Camel Untuk Memprediksi Kepailitan Dengan Discriminant Analysis Models Z Score: Studi Kasus Pada Bank Perkreditan Rakyat di Indonesia
Get PDFThe challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. “Bank Perkreditan Rakyat” became the object of this study because it has specific operational characteristics that allow it to reach and serve small and micro businesses and focus its services according to the needs of the community. The purpose of this study is to obtain empirical evidence about the differences in financial ratios simultan and partially eously CAMEL which is significant between bankrupt and not bankrupt banks. This research includes survey research. It is explanatory and predictive. The sample involves study sample totaled 43 BPR consisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a not bankrupt bank determined based on purposive sampling technique. The analytical tool used is discriminated analysis models used for Z score.
The results showed that simultaneous CAMEL 7 financial ratios consisting of CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences between banks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROA as an aspect ratio of earnings which become dominant variable in distinguishing banks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financial ratios used to predict bankrupt and not bankrupt influence the bankrupt of “Bank Perkreditan Rakyat” for 96.04%, while the remaining 3.96% is influenced by other factors outside the model. Other results obtained from this research is by using a model cut-off point, the discriminated function generated by CAMEL financial ratios to predict the bank is able to distinguish who is in financial difficulty