STIE Widya Gama Lumajang
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Alasan Peziarah Berkunjung ke Asta Pangeran Katandur Sumenep
Get PDFPangeran Katandur is known as an Ulama and pioneer in the fields of agricultural has led to variants
of the background of tourists visiting Asta Pangeran Katandur. This study aims to determine the basic
reasons for tourists to visit Asta Pangeran Katandur who are expected to be able to provide input the
local wisdom marketing in an effort to maintain and caring the existence of Asta Pangeran
Katandur's tourism products. This research is a descriptive qualitative research. The informant in this
study is someone who has visited Asta Pangeran Katandur. The data analysis method uses data
collection, data display, data condentation, and drawing / verifying. This study found that the basic
reasons of tourists to visit Asta Pangeran Katandur are the influence of the instruction of teachers or
religious community leaders, the role of Pangeran Katandur as an Islamic Religious Spreader and
Pioneer of Agricultural Technology, and Sumenep Religious Tour Packages. The conclusion of this
study is a harmony between a local wisdom marketing with the quality of the people around tourism
products in maintaining regional characteristics and inherent with the local wisdom values of the
Madurese, especially in cultural values that appear in the elements of obedience to the hierarchies of
the Madurese to figures, they are Buppa ', Babbu', Guru, and Rato, so that it becomes a necessity for
every religious tourism product in providing unique tourism contribution in the repertoire of culture
and tourism.
Keywords: Marketin; Madura; Local Wisdom; Touris
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)
Get PDFTujuan penelitian ini untuk mendapatkan bukti empiris dan untuk menguji pengaruh corporate social responcibility, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di BEI. Jenis penelitian ini yaitu penelitian kuantitatif dimana populasi atau sempel dianalisis untuk menguji hipotesis. Jenis data yang digunakan yaitu data sekunder dimana data diolah dari data publikasi. Hasil pengujian menyatakan bahwa corporate social responcibility berpengaruh terhadap nilai perusahaan dan berbeda denganleverage dan profitabilitas tidak brpengaruh terhadap nilai perusahaan. Hal ini dikarenakan bahwa corporate social responcibility memiliki merupakan salah satu peranan penting bagi sebuah perusahaan terutama perbankan yang berhubungan langsung dengan masyarakat dalam meningkatkan nilai perusahaan, berbeda halnya dengan leverage pada penelitian ini hasil data pada perusahaan sampel bernilai tinggi sehingga tidak pengaruh siqnifikan, begitu juga dengan profitabilitas, pada hasil data perusahaan pada sampel nilai profit pada perusahaan terbilang rendah oleh karena itu profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan
PENGARUH LABA AKUNTANSI DAN TOTAL ARUS KAS TERHADAP RETURN SAHAM PADA INDUSTRI FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
Get PDFPenelitian ini bertujuan untuk mengetahui apakah laba akuntansi dan total arus kas
berpengaruh terhadap return saham pada industri food and beverages yang terdaftar di
BEI tahun 2016-2018. Pengambilan sampel menggunakan teknik purposive sampling,
dan diperoleh dan diperoleh 13 perusahaan dalam 3 tahun, jadi sampel yang
digunakan 39 sampel. Data yang ada dalam penelitian ini merupakan data sekunder
yang diperoleh dari laporan keuangan tahunan perusahaan yang diperoleh dari
IDX.co.id. Jenis penelitian ini adalah penelitian kuantitatif. Teknik analisis data yang
digunakan pada penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan
analisis regresi linier berganda. Berdasarkan uji secara parsial menunjukkan bahwa
laba akuntansi berpengaruh secara signifikan terhadap return saham sedangkan total
arus kas berpengaruh secara signifikan terhadp return saham
Accounting Earnings Response Coefficient: Is the Earning Response Coefficient Better or Not
Get PDFThe study aims to compare whether using Earnings esponse Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.
Keywords: AERC, Corporate Governance, Voluntary Disclosure, Information Asymmetry, ER
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN (Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Di BEI Periode 2016-2018)
Get PDFPada penelitian ini bertujuan untuk mengetahui apakah profitabilitas (ROE),
likuiditas (CR) dan ukuran perusahaan (total aset) secara parsial (individu)
maupun simultan (bersama-sama) terhadap kebijakan deviden pada perusahaan
manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek
Indonesia tahun 2016-2018. Data yang dipergunakan pada penelitian ini
merupakan data sekunder laporan keuangan tahunan dan jenis penelitian ini
adalah model kuantitatif. Yang mana datanya diperoleh dan dianalisis
menggunakan analisis regresi linier berganda. Kemudian hasil dari analisis
regresi linier berganda membuktikan jika profitabilitas (ROE), likuiditas (CR)
dan ukuran perusahaan (total aset) secara parsial berpengaruh positif dan
signifikan terhadap kebijakan deviden. Juga profitabilitas (ROE), likuiditas (CR)
dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap kebijakan
deviden
Explaining Cyberloafing Behavior: The Role of General Strain Theory
Get PDFThe internet has changed the way employees get things done.
However, many have not been on target regarding the use of the
internet among employees. The availability of internet facilities in
many organizations is used for personal gain or what is often
referred to as cyberloafing behavior. General strain theory in this
research is used to explain cyberloafing behavior. This behavior is not a criminal act but violates organizational regulations caused by organizational support and employee work stress. This study aims to assess the role of organizational support and reduce employee stress levels and cyberloafing behavior. The method used is in the form of PLS by involving 330 government employees in Lumajang Regency as a sample. The results showed that the organizational support felt by employees was able to reduce work stress. Employees who feel work stress will tend to behave cyberloafing. The existence of high organizational support has increased employee cyberloafing behavior. The higher the perceived organizational support, the lower the level of employee work stress, and cyberloafing behavior. An important finding in this study is that the general strain theory has
been able to prove the existence of cyberloafing behavior caused by organizational support and employee work stress.
Keywords: General Strain Theory, Cyberloafing Behavior, Job
Stress, Perceived Organization Suppor
BANK FUNDS MANAGEMENT AND ITS EFFECTS ON NET INTEREST MARGIN
Get PDFThe objective of this study is to examine the effect of bank fund
management on Net Interest Margin. The management of bank
funds in this study was measured using Interest Expense Ratio,
Interest Rate Risk Ratio and Loan to Deposits Ratio. The three
measures of bank fund management are tested for their effect on
the Net Interest Margin either partially or simultaneously. The
study was conducted on rural banks in Indonesia. The samples
taken were 65 banks using quarterly financial reports for 4
quarterly periods for each bank. With purposive sampling
technique obtained a sample of 260 financial statements of Rural
Banks. The method used is multiple linear regression analysis
with previous classical assumption tests and followed by
hypothesis testing. The results stated that the Interest Expense
Ratio, Interest Rate Risk Ratio and Loan to Deposits Ratio had a
significant effect both partially and simultaneously on Net Interest
Margin with a positive relationship direction. This study also gives
the results of the regression equation Y=-0.179 +0.005 X 1 + 0.008
X2 + 0.089 X3
. Overall, 15.7% of net interest margin in rural bank in Indonesia can be explained by Interest Expense Ratio, Interest Rate Risk Ratio and Loan to Deposits Ratio. While the remaining 84.3% of net interest margin are affected by other variables. The future study is expected to examine other variables that affect bank profits.
Keywords: IER, IRRR, LDR, NIM
IMPRESSION OF LIQUIDITY, LEVERAGE, AND INDEPENDENT COMMISSIONERS ON THE VALUE OF NATIONAL PRIVATE BANK GENERAL COMPANIES
Get PDFManagement hopes to make a profit with the intention of adding
value to the company. Through the provision of sufficient bank
funds to meet liquidity and lending to increase profitability and
increasing company value. Company value is built by managing
good company assets so that profits are obtained. This information gives a signal to the stock market and is responded by the market at stock prices. This study aims to determine the influence of liquidity, leverage, and independent commissioners on firm value. The study population is national private commercial banks listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples were taken based on purpose sampling so that 17 samples were obtained. The study uses a linear regression approach with liquidity variables measured by Loan to Deposit Ratio, Leverage is measured by Debt to Equity Ratio, independent commissioners are measured by the number of independent commissioners, and company value is measured by Tobin's Q. The results that liquidity has a significant negative influence on the value of the company, leverage has no influence on the value of the company, and Independent Commissioners have a significant positive influence on the value of the company.
Keywords: Liquidity, Leverage, Independent Commissioner, Valu
Pengaruh Rasio CAMEL terhadap Financial Distress pada Sektor Perbankan
Get PDFPenelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh rasio CAMEL terhadap financial distress pada sektor perbankan yang terdaftar di Bursa Efek Indonesia. Rasio CAMEL tersebut di proksikan menjadi Capital Adequary Ratio (CAR), Non Performing Loan (NPL), Return On Asset (ROA), Biaya Operasional terhadap Pendapatan Operasional, (BOPO), dan Loan to Deposite Ratio (LDR). Pengambilan sampel penelitian ini menggunakan purposive sampling, dengan jumlah populasi 43 bank yang
terdaftar di Bursa Efek Indonesia periode 2015- 2017. Dari populasi tersebut diperoleh 30 (tiga puluh) bank. Metode analisis data yang digunakan adalah metode statistik deskriptif dan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial, Capital Adequary Ratio (CAR), Non Performing Loan (NPL), Return On Asset (ROA), Biaya
Operasional terhadap Pendapatan Operasional, (BOPO) Loan to Deposite Ratio (LDR) secara parsial tidak berpengaruh signifikan terhadap Financial Distress pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia.
Kata kunci: Rasio CAMEL, Z-Score, Financial Distress, Bank
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN (Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Di BEI Periode 20162018)
Get PDFPada penelitian ini bertujuan untuk mengetahui apakah profitabilitas (ROE), likuiditas (CR) dan ukuran perusahaan (total aset) secara parsial (individu) maupun simultan (bersama-sama) terhadap kebijakan deviden pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Data yang dipergunakan pada
penelitian ini merupakan data sekunder laporan keuangan tahunan dan jenis penelitian ini adalah model kuantitatif. Yang mana datanya diperoleh dan dianalisis menggunakan analisis regresi linier berganda. Kemudian hasil dari analisis regresi linier berganda membuktikan jika profitabilitas (ROE), likuiditas (CR) dan ukuran perusahaan (total aset) secara parsial berpengaruh positif dan signifikan terhadap kebijakan deviden. Juga profitabilitas (ROE), likuiditas (CR) dan ukuran perusahaan secara simultan
berpengaruh signifikan terhadap kebijakan deviden.
Kata Kunci : Profitabilitas, Likuiditas, Ukuran Perusahaan, Kebijakan Deviden