Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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Pengaruh Konflik Bondholders-Shareholders, Bonus Plan, Political Cost, Company Growth, dan Profitabilitas terhadap Konservatisme
Get PDFTujuan dari penelitian ini adalah untuk menguji pengaruh konflik bondholders-shareholders, bonus plan, political cost, company growth dan profitabilitas terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur sub-sektor industri barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) periode 2018-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sebanyak 23 perusahaan. Sumber data dari penelitian ini berasal dari Bursa Efek Indonesia (BEI), www.idx.co.id. Hasil penelitian ini menunjukkan bahwa 1) secara simultan konflik bondholders-shareholders, bonus plan, political cost, company growth dan profitabilitas tidak berpengaruh signifikan terhadap konservatisme akuntansi. 2) Nilai R Square sebesar 0,154 atau 15,4% yang berarti konflik bondholders-shareholders, bonus plan, political cost, company growth dan profitabilitas kurang dapat menjelaskan konservatisme akuntansi. 3) Secara parsial konflik bondholders-shareholders tidak berpengaruh signifikan terhadap konservatisme akuntansi, bonus plan tidak berpengaruh signifikan terhadap konservatisme akuntansi, political cost tidak berpengaruh signifikan terhadap konservatisme akuntansi, company growth berpengaruh negatif signifikan terhadap konservatisme akuntansi dan profitabilitas berpengaruh positif signifikan terhadap konservatisme akuntans
Supply Chain Management in the Medical Tourism Networking System: A Review
Get PDFThe science development in the medicine field, brings the new methods and systems for health care and medical treatment, and also brings the convenience in transportation and communication. Accordingly, a new field of tourism emerges, that is the medical tourism. Medical tourism is an emerging tourism trend that has recently gained increasing popularity. The idea of medical tourism is that when individuals travel abroad to seek for medical services while at the same time have the intention of healing and relaxation. In practice, this particular field involves many stakeholders that collaborate each other to serve the customer. Consequently, the medical tourism industry depends mainly on the networking system. For that reason, one of the most beneficial management methods for coordinating and integrating these relevant parties in this particular field is through Supply Chain Management (SCM) in that SCM covers the management of numerous activities multiple role-players from various divisional functions and organizations. Accordingly, this paper aims to explore the system that supports medical tourism, particularly by searching the literature and sources of information related to this particular field. Several selected studies suggested a medical tourism supply chain conceptual model to develop better understanding of medical tourism system as a whole.The science development in the medicine field, brings the new methods and systems for health care and medical treatment, and also brings the convenience in transportation and communication. Accordingly, a new field of tourism emerges, that is the medical tourism. Medical tourism is an emerging tourism trend that has recently gained increasing popularity. The idea of medical tourism is that when individuals travel abroad to seek for medical services while at the same time have the intention of healing and relaxation. In practice, this particular field involves many stakeholders that collaborate each other to serve the customer. Consequently, the medical tourism industry depends mainly on the networking system. For that reason, one of the most beneficial management methods for coordinating and integrating these relevant parties in this particular field is through Supply Chain Management (SCM) in that SCM covers the management of numerous activities multiple role-players from various divisional functions and organizations. Accordingly, this paper aims to explore the system that supports medical tourism, particularly by searching the literature and sources of information related to this particular field. Several selected studies suggested a medical tourism supply chain conceptual model to develop better understanding of medical tourism system as a whole
COMMITMENT OF KRI PATTIMURA CLASS CREW REVIEWED FROM SOLDIER MOTIVATION AND COMPENSATION
Get PDFIn order to support the main tasks of the Navy and other tasks based on the policy of the Chief of Staff of the Navy, it is hoped that the crew of the ship (ABK) will always have good combat readiness. However, the current condition of the crew's combat readiness is still not optimal, which is indicated by several factors/variables including motivation and compensation. The purpose of this study was to analyze the effect of motivation and compensation simultaneously and partially on the level of combat readiness of ABK KRI Pattimura Class. This study uses quantitative methods with multiple linear regression techniques. The sample used was 83 ABK KRI Pattimura Class selected using the slovin formula from a total population of 264 personnel. The results showed that motivation and compensation simultaneously had a significant positive effect on the level of combat readiness of KRI Pattimura Class crew members. Motivation partially has a significant positive effect on the level of combat readiness of ABK KRI Pattimura Class and compensation partially has a significant positive effect on the level of combat readiness of ABK KRI Pattimura Class.In order to support the main tasks of the Navy and other tasks based on the policy of the Chief of Staff of the Navy, it is hoped that the crew of the ship (ABK) will always have good combat readiness. However, the current condition of the crew's combat readiness is still not optimal, which is indicated by several factors/variables including motivation and compensation. The purpose of this study was to analyze the effect of motivation and compensation simultaneously and partially on the level of combat readiness of ABK KRI Pattimura Class. This study uses quantitative methods with multiple linear regression techniques. The sample used was 83 ABK KRI Pattimura Class selected using the slovin formula from a total population of 264 personnel. The results showed that motivation and compensation simultaneously had a significant positive effect on the level of combat readiness of KRI Pattimura Class crew members. Motivation partially has a significant positive effect on the level of combat readiness of ABK KRI Pattimura Class and compensation partially has a significant positive effect on the level of combat readiness of ABK KRI Pattimura Class
ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN PENJUALAN PADA PT BHIRAWA STEEL PASCA AKUISISI PT HUTAMA KARYA (PERSERO)
No full textThis research was carried out with the aim of identifying the marketing strategies carried out by PT. Bhirawa Steel. This research's marketing strategy analysis uses SWOT analysis, using qualitative research design methods. Information related to marketing strategy was obtained from direct interviews with all informants, conducting field observations, and collecting secondary data on the company. The result of this research is that the implementation of marketing strategies at PT. Bhirawa Steel has been running well, even though it is not perfect. The most important thing in the successful implementation of this marketing strategy is the commitment of superiors and marketing managers to improve and control the competitive marketing strategy for steel products
Analysis of MSME Growth in East Kalimantan
Get PDFMSME and Cooperative Assistants play an important and strategic role in supporting the success of the MSME and Cooperative programs, especially in the economic business of MSME and Cooperative actors so that the potential that exists in the community can be optimally empowered and developed. Good and professional assistance will have a positive impact on the local economy in particular and at the same time the national economy. The MSME and Cooperative Assistant is expected to be a reference in carrying out tasks and coordinating with relevant agencies in supporting the success of the MSME and Cooperative assistance program. Various efforts in the context of MSME development have been carried out by various parties, including by introducing approaches in the framework of MSME financing such as the PHBK pattern, the cluster approach pattern, and the partnership pattern. Lastly, the approach taken by the Government is to optimize the use of BDSP personnel who can function as a bridge between MSMEs and banks. It is believed that the use of BDSP personnel can also assist the government in the success of the poverty alleviation program by optimizing bank lending to MSMEsMSME and Cooperative Assistants play an important and strategic role in supporting the success of the MSME and Cooperative programs, especially in the economic business of MSME and Cooperative actors so that the potential that exists in the community can be optimally empowered and developed. Good and professional assistance will have a positive impact on the local economy in particular and at the same time the national economy. The MSME and Cooperative Assistant is expected to be a reference in carrying out tasks and coordinating with relevant agencies in supporting the success of the MSME and Cooperative assistance program. Various efforts in the context of MSME development have been carried out by various parties, including by introducing approaches in the framework of MSME financing such as the PHBK pattern, the cluster approach pattern, and the partnership pattern. Lastly, the approach taken by the Government is to optimize the use of BDSP personnel who can function as a bridge between MSMEs and banks. It is believed that the use of BDSP personnel can also assist the government in the success of the poverty alleviation program by optimizing bank lending to MSMEs
The Effect of Operating Cash Flow and Level of debt On Earnings Persistence at PT.SMARTFREN TELECOM TBK
Get PDFThis study aims to determine and analyze the effect of operating cash flow and debt levels on the earnings persistence of PT.Smartfren Telecom, Tbk. The type of research used is associative research. The research instrument used is by tabulating financial report data for 12 years (2010 – 2021). The population in this study is 16 years old (2006-2021). The sample in this study is for 12 years (2010-2021). The sampling technique used is purposive sampling technique. Data analysis techniques using the classical assumption test, multiple linear regression analysis, t test and f test. The results of this study indicate that operating cash flow has an effect on earnings persistence and the level of debt has no effect on earnings persistence, simultaneously operating cash flow and debt levels have an effect on earnings persistence.This study aims to determine and analyze the effect of operating cash flow and debt levels on the earnings persistence of PT.Smartfren Telecom, Tbk. The type of research used is associative research. The research instrument used is by tabulating financial report data for 12 years (2010 – 2021). The population in this study is 16 years old (2006-2021). The sample in this study is for 12 years (2010-2021). The sampling technique used is purposive sampling technique. Data analysis techniques using the classical assumption test, multiple linear regression analysis, t test and f test. The results of this study indicate that operating cash flow has an effect on earnings persistence and the level of debt has no effect on earnings persistence, simultaneously operating cash flow and debt levels have an effect on earnings persistence
THE EFFECT OF COMPENSATION ON EMPLOYEE PERFORMANCE AND EMPLOYEE SATISFACTION AS AN INTERVENING VARIABLE AT HOTEL GROVE SUITES JAKARTA
Get PDFThis research aims to formulate an accurate digital marketing strategy that Camira Kitchen can implement for business development post-Covid-19 pandemic. This research method uses descriptive qualitative method with a case study approach. The data analysis technique uses SWOT analysis. The result showed that the company could implement the most accurate strategy, the market penetration strategy, which is to improve product taste, company services, and content quality to resolve the market competition. This strategy focuses on developing the company’s Instagram by uploading educational content about how to make products, pack products, company’s service, and improve the quality of photos or videos. This strategy is expected to reach the engagement stage until the purchasing decision stag
THE EFFECT OF SOCIAL MEDIA PROMOTION AND PRICING ON PURCHASE DECISION AT CAFE SEARAH MALANG
Get PDFThis study aims to determine the effect of social media promotion and pricing on purchasing decisions at Cafe Searah Malang. The research method used in this study is a quantitative research method. The sample used was 125 respondents (25 question items x5) referring to the Malhotra theory and the sample in this study were students in Malang. The test was carried out using the statistical package for the social sciences (SPSS). The sampling technique in this study used a purposive sampling technique. The results of this study indicate that the effect of social media promotion and pricing partially and simultaneously has a significant effect on purchasing decisions
The Impact of World Oil Prices and World Gold Price on the Indonesian Sharia Stock Price Index Moderated by Inflation (2017-2021 Period)
Get PDFThe goal of this study is to assess the impact of global oil and gold rates on the stock price index, which is mitigated by inflation. The Moderating Regression Analysis method is utilized to handle data in this study. The study's findings imply that independent variables like as oil prices have an positive influence on ISSI and global gold prices have an negative influence on ISSI. The findings of interaction experiments moderated by inflation demonstrate that inflation can greatly mitigate the influence of global oil prices on ISSI. Meanwhile, the results of inflation modified interaction experiments show that inflation cannot moderate the influence of global gold prices on ISSI
Improving the Motivation and Discipline of the TNI Skomlek Personnel towards the Advancement of Digital Literacy at the TNI Skomlek
Get PDFThe purpose of this research is to describe and explain how the motivation and discipline of Skomlek TNI personnel in managing digital archives. In triangulation of interview data using NVivo 12 Plus tools and SWOT analysis methods are used to determine strategies to increase motivation and discipline of TNI Skomlek personnel in digital archive management. From the results of the study, it is known that the work motivation of Skomlek TNI personnel in managing the Archive Digitization system is influenced by internet services that often drop out. The leadership of Skomlek TNI has tried to increase motivation by fulfilling needs such as physiological needs, security needs, social needs, esteem needs and actualization needs. Personnel discipline can be influenced by the presence of personnel at the morning assembly, the obedience of personnel to the rules and orders of superiors, and the sense of responsibility of personnel to the tasks carried out. The lack of personnel and some who are nearing retirement age and the lack of personnel mastery can affect the management of the TNI Skomlek Archives Digitization system