Portal Jurnal STIE Widya Gama Lumajang (Sekolah Tinggi Ilmu Ekonomi)
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Memanage Performance Karyawan Dengan Pemberian Kompensasi
Get PDFFor management, workers’ compensation issues may be a personnel issue is confusing and difficult. Although the basic wage should have a logical and defensible, it does cover a lot of emotional factors from the point of view of employees. However, in practice, the issue of compensation is always just a reference that can affect the performance or the performance of employees. Therefore, inevitably the company also needs to re-analyze the policies implemented in terms of compensation. This is solely to create a performance or a better employee performance, which in turn can also be a key to the success of the company in achieving the goals set earlie
Kajian Empiris Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dan Penyebabnya
Get PDFPajak merupakan sumber pendapatan negara yang utama. Dalam pelaksanaannya dihadapkan pada kesadaran subjek pajak termasuk Wajib Pajak Orang Pribadi. Kesadaran tersebut disebut dengan kepatuhan. Kepatuhan dapat dibedakan menjadi 2 yaitu kepatuhan formal dan kepatuhan material.
Hasil penelitian terhadap kepatuhan formal Wajib Pajak Orang Pribadi dalam pelaporan Pajak Penghasilan di KPP Tegalsari periode 2004-2008 mengalami peningkatan pada tahun 2004 sebesar 55.1%, Tahun 2005 sebesar 59,8%, Tahun 2006 sebesar 61%, Tahun 2007 sebesar 63.4% dan Tahun 2008 sebesar 64,2%.
Hasil penelitian terhadap kepatuhan material Wajib Pajak Orang Pribadi dalam pelaporan Pajak Penghasilan di KPP Tegalsari periode 2004-2008 mengalami peningkatan pada tahun 2004 sebesar 68.8%, Tahun 2005 sebesar 74.7%, Tahun 2006 sebesar 76,2%, Tahun 2007 sebesar 78,9% dan Tahun 2008 sebesar 79,8%
Hubungan Antara Persepsi Terhadap Kompensasi Dengan Disiplin Kerja Awak Bus Po Akas Probolinggo
Get PDFAs a provider of transportation services, good human resource management became one of
the efforts to support the strength of human resources available in the company. Human resources is also spearheading the company's progress in services mangingat nature of the business. Security, safety and convenience services to the passengers or users of bus services is preferred. One way to improve the quality of service to passengers or users of bus services needed to boost labor discipline on operational officer.
There was a positive relationship between perceptions of compensation by the bus crew Akas work discipline. The more positive employee perceptions of compensation, the higher the employee discipline. Conversely, the negative employee perceptions of compensation will get low employee discipline.
Perceptions of compensation subject showed a high category of temporary work discipline at the time of research subjects are also in high positions. Effective contribution to the perception variable compensation on employee discipline by 25.7% while 74.3% are influenced by other factors not addressed in this study
Pengaruh Dana Ekonomi Bergulir Proyek Penanggulangan Kemiskinan di Perkotaan (P2KP) Terhadap Peningkatan Pemberdayaan Masyarakat: Kabupaten Lumajang
Get PDFUrban Poverty Project (P2KP) one answer to the problems of poverty in urban areas, through P2KP government provides financial assistance to implement the process of community empowerment and continuous learning. One type of economic activity from P2KP is rolling, that is allocated funds for lending activities to the poor in order to form a new business or expand an existing business, with its implementation involving the relevant communities. The purpose of this study is, to determine the influence of economic funds rolling P2KP to increased community empowerment Lumajang, to find strengths and weaknesses of the implementation of economic revolving fund in Lumajang P2KP.
To answer this research purpose, then there are some indicators that the number of SHGs and SHG members, the value of revolving loans disbursed, the health management of revolving loans, development revolving loan coverage to low-income communities, the status of the audit by an independent auditing agency. The result is 4 (four) indicator shows the success and significant impact on increasing community empowerment, while indicators of health levels are still less than satisfactory. But overall economy revolving fund in Lumajang P2KP show success in increasing community empowerment. In addition to these successes there are some weaknesses, especially regarding the ability of human resources
Model Pengembangan Usaha Kecil Menengah Berbasis Potensi Ekonomi Masyarakat
Get PDFShackles of poverty that the people of Indonesia is not a new problem so as to not be a problem anymore. But the condition is getting worse by the economic crisis that began in mid
1997 and then followed by a multi-dimensional crisis. The number of poor people who previously has successfully suppressed about 11%, allegedly by CPM could be around 24% at the peak of the crisis of 1998 due to massive layoffs of the foot-loose industry sector. In the gloom of the economic crisis, which was originally quite large industry contributes greatly to the economic growth rate, but when the crisis one by one collapse. In contrast to micro, small and medium enterprises, has been proven at the time of the crisis can provide a significant contribution to economic growth.
From the studies have been done, the problems of SMEs in the development model Lumajang is through: the development and coaching to small and medium enterprises is one solution to overcome the problem of economic inequality and poverty in the City Lumajang; model clustering is a pattern of coaching centers that can improve competitiveness and productivity of small and menengah.dan in the future to be the leading sector in the City Lumajang poverty alleviation; pattern precise and comprehensive guidance for small and medium enterprises is a coaching model clustering centers by building partnerships between SMEs, the Government District, traditional markets and modern market.
In an effort to overcome the problems of small and medium enterprise development, the need for emphasis of collaborative action from various parties, namely through: the development and building of small and medium businesses need to get serious attention from the Government, in the form of stimulus policies and a conducive and productive business building small and medium-use centers clustering model requires the government's role to memfasilitasasi involvement of various parties that influence tissue integration of SMEs with large insdustri involved as a partner and expansion of market access
Analisis Rasio Keuangan Camel Terhadap Prediksi Kepailitan: Bank Umum Swasta Nasional di Indonesia Periode 2004 – 2007
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. CAMEL financial ratio analysis can be used as an early warning system of bankruptcy. The purpose of this study are: 1) to obtain empirical evidence regarding differences in financial ratios simultaneously CAMEL significant between bankrupt and insolvent banks, 2) to obtain empirical evidence regarding differences in financial ratios partially CAMEL significant between bankrupt and insolvent banks, 3) to obtain empirical evidence regarding the dominant CAMEL financial ratio in differentiating the bank bankrupt and not bankrupt and 4) to determine the ability of the prediction of several variables distinguishing the CAMEL financial ratios in predicting bankruptcy.
Based on the purpose of this study include explanatory research to test the ability of CAMEL financial ratio of CAR, KP, APYD, APYDAP, NPA, PPAP, ROA, ROE, NIM, BOPO, the FBI and the LDR, in predicting bankruptcy in the National Private Banks in Indonesia period 2004 to 2007. The financial statements are used for bank bankruptcy is a two-year financial statements before the bankruptcy, while for banks that do not fit with the bankrupt bank's financial reporting period of bankruptcy. Analysis tools used to test the hypothesis is discriminant analysis using the direct method.
The results showed: 1) CAMEL financial ratio to simultaneously have a significant difference between bankrupt and insolvent banks, 2) CAMEL financial ratio that have significant differences between the bank's partial bankruptcy and no bankruptcy is PPAP, ROE, NIM, BOPO and LD, 3 ) CAMEL financial ratio in the aspect of profitability (earnings) ratio of the NIM is the dominant bank in distinguishing bankrupt and not bankrupt, 4) The prediction of several variables distinguishing the CAMEL financial ratio can be used to accurately predict bankruptcy and stable. Other results obtained from this research is by using a model of the cut-off point, the discriminant function generated by CAMEL financial ratio to predict bank is able to distinguish who is in financial trouble
Analisis Modal Kerja Usaha Kecil Dalam Rangka Peningkatan Kinerja Usaha Menghadapi Era Pasar Bebas: Kabupaten Lumajang
Get PDFObstacles faced in developing small businesses in the City of small businesses in particular Lumajang Lumajang similar to problems faced by small businesses nationally, the gap between medium and large businesses increasingly widened. Small businesses in Lumajang generally weak in the capital, difficulties in obtaining capital, including working capital, weaknesses in management and low quality of human resources.
The results of calculations and studies have been conducted that shows a general hypothesis expressed in this research can be proved, for the following reasons:
(a) The results of calculation of working capital requirements based on the amount of sales volume achievement generally showed nearly (90%) small businesses that use the lack of working capital. (b) The effect of poor working capital management also affect the competitive ability of small businesses so that if this continued without looking for solutions not covered will likely affect the existence and competitiveness of small businesses in the future, especially in the era or the era of Global AFT
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Audit: KPRI Kabupaten Lumajang
Get PDFThe main objective of this study is to examine factors to influence audit demand to KPRI in the central Java. These factors are sum of members, size, cost of audit, sum of debit, and management perception. Data were collected from 150 Manajer of broad of cooperative KPRI in Lumajang and in sub-district with random sampling. The hypothesis was analysed using logistic regression. The result shows that variables sum of members, sum of debt and management perception were significantly to influence audit demand to KPRI. These variables size and cost audit were not significantly to influence audit demand to KPRI
Tinjauan Hukum Terhadap Pelaksanaan Hak Asasi Manusia Dan Pemberdayaan Perempuan: Kabupaten Lumajang
Get PDFThat Human Rights are fundamental rights inherent in human beings by nature, universal and timeless as the grace of God Almighty cover for life, family rights, the right to develop themselves, the right of justice, freedom, the right to communicate, right to security and rights welfare and therefore should not be ignored or taken away by anyone. " Similarly, Lumajang Government Policy on the implementation of Human Rights and Empowerment of Women has been in accordance with the mandate of Law Number 39 Year 1999 on Human Rights has issued Regional Regulation No. 37 of 2007 regarding the Organizational Structure and Administration of the Office of Community Empowerment Lumajang Lumajang conjunction with the decree No. 37 of 2008 on the translation task and function of the Organization Department of Community Empowerment Lumajang.
And also Enforcement of Human Rights and Empowerment of Women in Lumajang was based on the Law of the Republic of Indonesia Number 26 Year 2000 on Human Rights Court in particular Chapter V of the Obligations and Responsibilities of the Government and the Law of the Republic of Indonesia Number 32 Year 2004 on Government area. Similarly, Implementation and Enforcement of Human Rights of Women Empowerment has been implemented by the Office of Women's Empowerment Lumajang been going well as the programs of activities that have been carried out through seven program areas of empowerment of women
Pelimpahan Pajak Bumi Dan Bangunan Sektor Pedesaan Dan Perkotaan (PBB-PP) Dan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Menjadi Pajak Daerah, Antara Peluang Dan Tantangan
Get PDFArtikel ini membahas tentang pelimpahan Pajak Bumi dan Bangunan Sektor Pedesaan Perkotaan (PBB-PP) dan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) kepada Pemerintah Daerah oleh Pemerintah Pusat sebagaimana di atur di dalam Undang-undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Dengan adanya UU tersebut, maka PBB-PP dan BPHTB yang semula menjadi pajak pusat dilimpahkan menjadi pajak daerah.
Pelimpahan PBB-PP secara efektif baru berjalan awal tahun 2014. Sedangkan pelimpahan BPHTB kepada pemerintah daerah secara efektif pada tanggal 1 Januari 2011. Dengan demikian pada awal tahun 2011 dan seterusnya kewenangan untuk memungut BPHTB sudah beralih kepada Pemerinrah Daerah.
Permasalahannya adalah sebagian besar Pemerintah Daerah belum siap menyongsong UU yang baru dan belum menyiapkan payung hukum berupa Peraturan Daerah (Perda) tentang BPHTB sebagai dasar pemunmgutan BPHTB. Akibatnya, peluang yang semestinya segera direspon oleh Pemerintah Daerah untuk meningkatkan perolehan pendapatan asli daerah justru menjadi sebuah permasalahan yang berpotensi tidak terpungutnya (potential loss) pendapatan daerah. Artikel ini akan membahas bagaimana kesiapan Pemerintah Daerah dalam menyongsong UU yang baru ini