STIE Widya Gama Lumajang
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Lecturer E-learning Training: The Role of Social Exchange Theory
Get PDFThe existence of the Covid-19 pandemic is able to change the organizational system that is already running normally. These changes have a profound impact on the human resources of
the organization for security reasons. Not all organizations are ready to accept these changes, so there needs to be a special system that is used to keep the organization running normally.
With reference to the development of social exchange theory, that training can improve the abilities of employees and the positive results will return to the organization. In this case
there is a social exchange between the organization and its human resources. The impact of covid-19 is also felt at the tertiary level in Indonesia. The method used is the preparation,
implementation, and evaluation stages. The participants of this training are all lecturers of STIE Widya Gama Lumajang, East Java. The training results show that there is an increase in
ability before and after training. Organizations are not worried about changes in the method of the online learning system that has been established.
Keyword: Training, Social Exchange Theory, E-Learning
Analisis Kinerja Keuangan di Koperasi Karyawan “Menak Koncar” Kabupaten Lumajang
Get PDFTujuan penelitian ini adalah: Untuk mendeskripsikan analisis Kinerja Keuangan di Koperasi Karyawan “Menak Koncar” Dinas Perhubungan Lumajang. Penelitian ini menggunakan metode kuantitatif deskriptif. Teknik pengumpulan data menggunakan teknik dokumentasi. Jenis Data dalam penelitian ini menggunakan laporan keuangan koperasi. Hasil penelitian ini
adalah: 1. Analisis Rasio likuiditas tahun 2017-2018. Current Ratio tahun 2017 sebesar 716,33%. Dan pada tahun 2018 mengalami penurunan 0,11 % menjadi 716,22%. Quick Ratio tahun 2017 sebesar 713,96% dan tahun 2018 mengalami kenaikan menjadi 715,28%. 2. Analisis Rasio Solvabilitas tahun 2017-2018. debt to asset rasio tahun 2017 sebesar 13,95%. Tahun 2018 mengalami penurunan sebesar 0,01%, Artinya bahwa tahun 2018 semakin
kecil pendanaan koperasi yang di biayai oleh utang. Debt to Equity Ratio tahun 2017 adalah 15,79%. Sedangkan pada tahun 2018 mengalami kenaikan yaitu sebesar 15,83%. 3. Analisis Rasio profitabilitas tahun 2017-2018. Net Profit Margin (NPM) tahun 2017 sebesar 3,6%. Pada tahun 2018 mengalami peningkatan menjadi sebesar 4,8 %.Return on Investmen tahun 2017 sebesar 4,19 %. Pada tahun 2018 mengalami peningkatan menjadi sebesar 6,27%.
Return On Equity tahun 2017 sebesar 4,9%. Pada tahun 2018 mengalami peningkatan menjadi 7,3%. .
Kata kunci : analisis kinerja keuanga
CSR FIELD OF CULTURE: PRESERVING THE CULTURE IS NOT ENOUGH WITH DANCE ONLY
Get PDFThe purpose of this research is to create a model for the flow of CSR funds in the cultural sector to preserve the culture of Osing, Banyuwangi. Observations were made on three art studios that were used to implement the resulting model, namely the Laros Wangi art studio, the Sopo Ngiro Gandrung studio and the Kampoeng Batara reading garden studio. A local company that distributes CSR funds in the cultural sector is Warung Kemarang. This research is a qualitative study using an ethnographic approach. Data were collected from three art studios as fostered
studios and one local company as a channel for CSR funds in the Cultural Sector. Furthermore, observations will be made on the implementation of CSR funding in the cultural sector. The results of this study concluded that implementing the distribution of CSR funds in the Cultural Sector through the assisted studios was
more effective and the impact felt directly by the assisted studios. Fostered studios that do not have the equipment and equipment as well as a place to practice can take advantage of the facilities and infrastructure provided by the company to channel CSR funds in the cultural sector. Likewise with companies, the
distribution of CSR funds through the fostered studio model provides more concrete evidence of the company's participation in preserving corporate culture and social responsibility.
Keywords: Cultural CSR, fostered studio, fund flow, implementation mode
The Impact of Corporate Social Responsibility Disclosure on the Future Earnings Response Coefficient (ASEAN Banking Analysis)
Get PDFCorporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of South East Asian Nations (ASEAN) Banking to determine the level of concern ASEAN banks have in disclosing corporate responsibility, and to understand the levels of future revenue response coefficients. The variable in this research was measured by corporate social responsibility disclosure, while the variable of the Future Earnings Response Coefficient (FERC) was based on the value of banking stocks. Other variables—size, growth, earning persistence, and earnings volatility—were the control variables. The sampling method used was a purposive sampling approach; a research sample of 280 banks in 5 ASEAN countries was determined with this provision: banking report data were taken from the stock exchanges of each country and sustainability reports, using the Global Reporting Initiative (GRI) standard version 4 (G4) from 2014 to 2018. The researchers used conducted multiple regression analysis to examine the variables. The analysis tools used included panel data, so that data processing was carried out using review software. The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e., company size, growth, and earnings persistence), do not have a relationship with the disclosure of corporate responsibility or FERC. Only the volatility of earnings has an influence on disclosure of corporate social responsibility and FERC
Pengaruh Karakteristik Individu dan Displin Kerja terhadap Kinerja Anggota Polisi Satuan Lalu Lintas Polres Lumajang
Get PDFThis article analyze the individual characteristics and police work discipline on the performance of traffic police. Lumajang. This article used a quantitative approach and the testing of hypotheses, a population that is used is the police of traffic police, Lumajang the sample collection and use of census. The method of analysis of the data used in the article it is multiple regression analysis. The result showed that significant individual characteristics have a positive impact on the performance of traffic police precinct Lumajang. Work discipline have a positive impact on the performance of traffic police precinct Lumajang.
Keywords: Individual Characteristics , Work Discipline, Performanc
Hidden Curriculum: The Concept of Integrating Islamic Value in Higher Education Accounting at Muhammadiyah on Ulab Albab Perspective
Get PDFThis study aims to reveal the concept of the integration of Islamic values in Accounting Education at PTM. The paradigm used in this study is spiritual with a qualitative approach. Researchers use the ulul albab perspective in building ontological, epistemological, and research methodology. Data was obtained from one of the reputable Muhammadiyah Universities in Indonesia, which has an accounting study program. Data collection techniques are carried out through observation, interviews, and literature review. By using the method of prayer, remembrance, tafakkur, endeavor, and tawakal, this research has succeeded in uncovering the concept of the integration of Islamic values in Accounting Education held by the Muhammadiyah College, the Hidden Curriculum (hidden curriculum). Through the concept of Hidden Curriculum, it is expected to be able to contribute to producing religious and Muhammadiyah student
Implementation of Regional Financial Statements using Internet Financial Reporting
Get PDFInternet Financial Reporting (IFR) is a way of delivering financial reports and capabilities in a multimedia manner by presenting interactive financial information, where disclosure of financial statements via the internet or website to the public is voluntary, open, easy and fast. IFR can provide the government in the distribution of financial information to various levels of society, stakeholders and investors. The research aims to analyze internal financial reporting as the delivery of government financial statements. The study used panel data regression and purposive sampling method with 65 samples from 13 official sites of regency/city governments in West Java Province in 2014 - 2018. The results of the study stated that local government wealth did not affect internet financial reporting, variable levels of government debt did not affect internet financial reporting, while audit opinion influences internet financial reporting
PENGARUH RETURN SAHAM, VOLUME PERDAGANGAN SAHAM DAN VOLATILITAS HARGA SAHAM TERHADAP BID-ASK SPREAD (Studi Kasus pada Perusahaan Stock Split di BEI Periode 2017-2019)
Get PDFStock split merupakan pemecahan jumlah lembar saham menjadi jumlah lembar yang lebih banyak
dengan menggunakan nilai nominal yang lebih rendah per lembar sahamnya secara proposional.
Aktifitas perdagangan ini tidak terlepas dari pergerakan jarak anatara bid dan ask (offer), oleh karena
itu penelitian ini bertujuan untuk menganalisis pengaruh dari return saham, volume perdagangan
saham dan volatilitas harga saham terhadap bid-ask spread pada perusahaan yang melakukan stock
split di Bursa Efek Indonesia periode 2017-2019. Penelitian ini bersifat kuantatif dengan sampel
berjumlah 39 laporan keuangan perusahaan. Metode analisis yang digunakan adalah regresi liner
berganda. Hasil dari penelitian ini menunjukan bahwa return saham berpengaruh positif dan signifikan
terhadap bid-ask spread, volume perdagangan saham tidak memiliki pengaruh terhadap bid-ask spread
serta volatilitas harga saham berpengaruh negatif dan signifikan terhadap bid-ask spread pada
perusahaan yang melakukan stock split di Bursa Efek Indonesia periode 2017-2019. koefisien
determinasi diperoleh dengan nilai R yang disesuaikan sebesar 0,291, ini berarti bahwa bid-ask spread
dapat dijelaskan dengan adanya return saham, volume perdagangan dan volatilitas harga saham
sebesar 29,1 %, sedangkan 70,9% sisanya dapat dipengaruhi oleh variable lain yang tidak diteliti
The Quality Of Tourism Services in Building Tourism Loyalty
Get PDFAbstrak
Situbondo Regency has a very famous beach as one of the favorite
tourism destinations in East Java Province namely Pasir Putih
Beach. The objective of this study was to examine the partial and
simultaneous effect of the quality of tourism services, consisting of
3 components, i.e., attraction, accessibility, and amenities, on
tourist loyalty. Here, explanatory study examined the causal
relationship between one variable with another variable by
hypothesis test. Population is the tourists who had visited Pasir
Putih Beach in Situbondo and sample is 80 respondents taken by
purposive sampling technique. Multiple linear regression used to
analyze research data. The results of the study showed, the
quality of tourism services a partial and simultaneous effect on
tourist loyalty.
Keywords: Attraction, Accessibility, Amenities, Pasir Putih Beach
Situbond
