E-Jurnal LPPM Universitas Ekasakti
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Analisis Strategi Pemasaran pada Penjualan Perumahan di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang
Get PDFAbstract: This study aims to determine the analysis of marketing strategies in housing sales at PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. Methods of data analysis used multiple linear regression analysis, coefficient of determination, and hypothesis testing with t-test and F-test. The results of the study include: (1) Product partially positively and significantly influences housing sales at PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (2) Prices partially negatively and significantly affect housing sales at PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (3) Location partially positively and significantly influences housing sales at PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (4) Promotion partially positively and significantly affects housing sales at PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (5) The marketing strategy simultaneously positively and significantly influences housing sales at PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (6) The contribution of the independent variable product (X1), price (X2), location (X3), and promotion (X4) to the dependent variable sales (Y) is 0.689 or 68.9%.
Abstrak: Penelitian ini mempunyai tujuan guna mengetahui Analisis Strategi Pemasaran Pada Penjualan Perumahan Di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. Metode analisis data dipergunakan analisis regresi linear berganda, koefisien determinasi, serta uji hipotesis dengan uji t dan uji F. Hasil penelitian antara lain: (1) Produk secara parsial positif dan signifikan memengaruhi penjualan Perumahan di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (2) Harga secara parsial negatif dan signifikan memengaruhi penjualan Perumahan di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (3) Lokasi secara parsial positif dan signifikan memengaruhi penjualan Perumahan di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (4) Promosi secara parsial positif dan signifikan memengaruhi penjualan Perumahan di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (5) Strategi pemasaran secara simultan positif dan signifikan memengaruhi penjualan Perumahan di PT. Keyzana Putra Mandiri Parak Jigarang Alai Parak Kopi Padang. (6) Kontribusi sumbangan variabel independen produk (X1), harga (X2), lokasi (X3) dan promosi (X4) terhadap variabel dependen penjualan (Y) senilai 0,689 atau 68,9%
Pengaruh Karakteristik Individu dan Motivasi Terhadap Produktivitas Kerja Pegawai pada Satuan Kerja Pengembangan Sistem Penyediaan Air Minum Sumatera Barat
Get PDFAbstract: This study aims to determine and analyze the effect of individual characteristics and work motivation on employee work productivity at the West Sumatra Drinking Water Supply System Development Unit, either partially or simultaneously. Methods of data analysis in this study using descriptive analysis, multiple linear regression, and the coefficient of determination. The results of this study indicate that individual characteristics, motivation, and work productivity in the West Sumatra Drinking Water Supply System Development Unit are in very good condition. And partially as well as simultaneously Individual Characteristics and Work Motivation have a positive and significant effect on the Work Productivity of the Work Unit Employees of the West Sumatra Drinking Water Supply System Development. Then the value of the Adjusted R Square variable Individual Characteristics and Work Motivation is equal to 0.470.
Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh karakteristik individu dan motivasi kerja terhadap produktivitas kerja pegawai pada Satuan Pengembangan Sistem Penyediaan Air Minum Sumatera Barat, baik secara parsial maupun secara simultan. Metode analisis data dalam penelitian ini menggunakan analisis deskriptif, regresi linear berganda, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa karakteristik individu, motivasi, dan produktivitas kerja pada Satuan Pengembangan Sistem Penyediaan Air Minum Sumatera Barat dalam keadaan sangat baik. Dan secara parsial maupun secara simultan Karakteristik Individu dan Motivasi Kerja berpengaruh positif dan signifikan terhadap Produktivitas Kerja Pegawai Satuan Kerja Pengembangan Sistem Penyediaan Air Minum Sumatera Barat. Kemudian nilai Adjusted R Square variabel Karakteristik Individu dan Motivasi Kerja, adalah sebesar 0,470
Pengaruh Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan dengan Kualitas Laba Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Farmasi dan Bahan Kimia yang Terdaftar di Bei Periode 2017-2019)
Get PDFAbstract: This study aims to determine whether accounting conservatism has an effect on the value relevance of financial statements and earnings quality as a moderating variable to interact with the relationship between accounting conservatism and the value relevance of financial statements. The population of this study is pharmaceutical and chemical sub-sector manufacturing companies listed on (IDX) 2017-2019. The research data is secondary data obtained from the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The results of this study indicate that the accounting conservatism variable has a significant positive effect on the value relevance of financial statements. Earnings quality does not moderate the effect of accounting conservatism on the value relevance of financial statements.
Abstrak: Penelitian ini bertujuan untuk mengetahui apakah akuntansi konservatisme berpengaruh terhadap relevansi nilai laporan keuangan dan kualitas laba sebagai variabel moderasi untuk menginteraksi hubungan akuntansi konservatisme terhadap relevansi nilai laporan keuangan. Populasi penelitian ini yaitu perusahaan manufaktur sub sektor farmasi dan bahan kimia yang terdaftar di (BEI) 2017- 2019. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) periode 2017-2019. Hasil penelitian ini menunjukkan bahwa variabel akuntansi konservatisme berpengaruh positif signifikan terhadap relevansi nilai laporan keuangan. Kualitas laba tidak memoderasi pengaruh akuntansi konservatisme terhadap relevansi nilai laporan keuangan
Pengaruh Motivasi, Kompensasi, dan Budaya Organisasi Terhadap Kinerja Karyawan pada PT. Pos Indonesia (Persero) Padang
Get PDFThis research aims to identify dominant indicators in the variables of employee performance, motivation, compensation, and organizational culture at PT. POS Indonesia (Persero) Padang and to see the influence of motivation, compensation, and organizational culture partially and jointly on employee performance at PT. POS Indonesia (Persero). Research data using primary data was obtained by distributing questionnaires to employees of PT. Pos Indonesia Padang branch on the street. Bagindo Aziz Chan, numbering 78 people. The technique for data analysis uses multiple linear regression, t-test, and F then the coefficient of determination. The research results include (1) The dominant indicator in the motivation variable is the need for security with an average of 4.20 with a TCR of 84.00%. The dominant indicator in the compensation variable is allowances with an average of 4.22 with a TCR of 84.40%. The dominant indicator of organizational culture is performance with an average of 4.10 and a TCR of 82.00%. The dominant indicator of employee performance is work quantity with an average of 4.21 and TCR of 84.20%
Pengaruh Promosi, Kualitas Pelayanan dan Kualitas Produk Terhadap Kepuasan Konsumen pada Cafe Iconix Grill end Suki Padang
Get PDFThis research aims to determine which indicators are dominant in terms of promotion, service quality, product quality, and consumer satisfaction at Cafe Iconix Grill End Suki Padang as well as the influence of promotion, service quality, and product quality on consumer satisfaction at Cafe Iconix Grill End Suki Padang partially and simultaneously. This study uses a quantitative approach. The research sample was 98 respondents. Data collection uses a valid and reliable questionnaire. Data analysis was carried out using multiple linear regression analysis, testing hypotheses t and F. Research results The dominant indicator of promotion is advertising, the dominant indicator of service quality is reliability, the dominant indicator of product quality is special characteristics and the dominant indicator of consumer satisfaction is repurchase. The promotion has a positive and insignificant effect on consumer satisfaction, service quality has a positive and insignificant effect on consumer satisfaction, product quality has a positive and significant effect on consumer satisfaction, and Promotion, service quality, and product quality simultaneously have a positive and significant effect on consumer satisfaction at Cafe Iconix Grill End Suki Padang
Pengaruh Profitabilitas, Pertumbuhan Penjualan dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)
Get PDFPenelitian ini bertujuan untuk mengetahui apakah Profitabilitas yang diproksikan dengan ROA, Pertumbuhan Penjualan, dan Beban Pajak Tangguhan berpengaruh signifikan terhadap Manajemen Laba pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan. Sumber data dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian ini menunjukkan bahwa secara parsial Profitabilitas dan Beban Pajak Tangguhan tidak berpengaruh signifikan terhadap Manajemen Laba dan Pertumbuhan Penjualan berpengaruh signifikan terhadap Manajemen Laba. Sedangkan secara simultan Profitabilitas, Pertumbuhan Penjualan, dan Beban Pajak Tangguhan berpengaruh signifikan terhadap Manajemen Laba
Pengaruh Kinerja Keuangan Terhadap Interest Coverage Ratio (ICR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020 di Masa Pandemi Covid-19
Get PDFThis study aims to analyze the effect of financial performance on the Interest Coverage Ratio (ICR) of manufacturing companies listed on the Indonesia Stock Exchange in 2020 during the covid-19 pandemic. The financial performance consists of: Profitability, activity, liquidity and leverage. This type of research uses a quantitative with a descriptive approach. The population in this study were 190 manufacturing companies listed on the Indonesia Stock Exchange in 2020. Using the purposive sampling method, 58 samples of manufacturing companies were obtained. Data analysis used classical assumption test, multiple determination coefficient analysis (R2), multiple linear regression analysis, t test (partial) and F test (simultaneous). The results of the study found that profitability had an insignificant positive effect on Interest Coverage Ratio (ICR), activity had a significant positive effect on Interest Coverage Ratio (ICR), liquidity had an insignificant positive effect on Interest Coverage Ratio (ICR), leverage had an insignificant negative effect on Interest Coverage Ratio (ICR), while profitability, activity, liquidity and leverage have a significant positive effect simultaneously on Interest Coverage Ratio (ICR)
Pengaruh Capital Intensity Ratio dan Profitability Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)
Get PDFThis study aims to determine whether the Capital Intensity Ratio and Profitability proxy with ROA have a significant effect on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2016-2018 period, either partially or simultaneously. The type of data used in this study is quantitative data sourced from the company's financial statements. Sources of data in this study is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange totaling 160 companies. The sampling technique used purposive sampling technique according to predetermined criteria. Based on predetermined criteria, a sample of 36 companies was obtained. The analytical method used in this study is multiple linear regression analysis and hypothesis testing using t test and f test. The results of this study indicate that partially Capital Intensity Ratio has no significant effect on Tax Avoidance and Profitability has a significant effect on Tax Avoidance. While simultaneously Capital Intensity Ratio and Profitability have a significant effect on Tax Avoidance
PENGATURAN WARISAN LOMPAT TANGAN DALAM SISTEM HUKUM PERDATA
Get PDFAbstract: Wills are one of the deeds that have long been known before Islam. A will is the gift of an object from the heir to another person or institution that will take effect after the heir dies. The implementation of wills is not only regulated in Islamic law and KHI, Western law that applies in Indonesia as contained in the Civil Code also regulates wills. Inheritance law in Indonesia generally regulates the transfer of wealth/inherited property which is commonly called boedel in relation to the Saisine principle. This happens between the heir as the owner of the property and his heirs. However, it can also happen with a will, an heir transfers/gives a part of the property that has been free from the obligation to give it according to Article 913 of the Civil Code concerning the absolute share to parties who in inheritance law are called parties who expect inheritance by jumping hands/fidei commis.
Abstrak: Wasiat merupakan salah satu perbuatan yang sudah lama dikenal sebelum Islam. Wasiat adalah pemberian suatu benda dari pewaris kepada orang lain atau lembaga yang akan berlaku setelah pewaris meninggal dunia. Pelaksanaan wasiat tidak hanya diatur dalam hukum Islam dan KHI, hukum Barat yang berlaku di Indonesia yang tertuang dalam Kitab Undang- Undang Hukum Perdata juga mengatur tentang wasiat. Hukum waris di Indonesia pada umumnya mengatur mengenai perpindahan kekayaan/harta warisan yang biasa disebut boedel dalam kaitannya dengan asas Saisine. Hal yang demikian terjadi antara pewaris selaku pemilik harta dengan para ahli warisnya. Namun demikian dapat terjadi pula dengan suatu wasiat, seorang pewaris memindahkan/memberikan bagian harta yang telah bebas dari kewajiban untuk diberikan menurut Pasal 913 KUHPerdata tentang bagian mutlak kepada para pihak yang didalam hukum waris disebut pihak yang mengharapkan dengan pewarisan secara lompat tangan/fidei commis
ANALISIS REAKSI INVESTOR TERHADAP PENGUMUMAN NAIK TURUNNYA DIVIDEN DI BURSA EFEK INDONSESIA: (Studi Kasus: Pada Sektor Industri Barang Konsumsi Sub Sektor Rokok)
Get PDFPenelitian ini dilakukan untuk menguji ada tidaknya reaksi investor disekitar pengumuman dividen naik dan turun pada perusahaan manufaktur subsektor Rokok. Untuk menganalisis ada tidaknya reaksi investor di gunakan abnormal return sebagai indikatornya. Untuk membandingkan ada tidaknya perbedaan abnormal return sebelum dan setelah pengumuman dividen baik untuk dividen naik dan dividen turun digunakan metode one sample t-test. Hasil pengujian terhadap reaksi pasar dengan abnormal return pada pengumuman dividen turun selama event windows tidak adanya perubahan reaksi pasar yang signifikan terhadap pengumuman dividen naik baik sebelum maupun sesudah pengumuman dengan tingkat sig.two-tailed > 0,05. Hasil menunjukan pengumuman dividen bukan hal informasi yang sensitif bagi investor. Penelitian ini bertolak belakang dengan dividend signalling theory, Penelitian ini didukung oleh irrelevance theory. Pada penelitian ini yang menjadi gambaran bahwa efesiensi pasar modal setengah kuat tidak terwujud, karena asumsi pasar modal setengah kuat bukan hanya mencerminkan harga-harga diwaktu lalu, tetapi juga informasi yang dipublikasikan