CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
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Efektivitas Peran BAPPEDA Dalam Perencanaan Pembangunan Labuhan Batu
Get PDFRegional development planning involves the Regional Development Planning Agency, which is an institution that supports regional development within its area of authority. Bappa's responsibility is to provide technical regulations for services and development strategies. The purpose of this research is to determine the impact of performance on Bappa Medan. Research that focuses on the effectiveness of this role is descriptive and qualitative. Interviews with workers in the regional equipment and infrastructure sector were used as a data collection method. Secondary data was obtained from books and articles discussing the impact of Bafeda in Medan. Based on the research results, Bapeda's performance in Medan has not been completely successful
Pengaruh Profitabilitas, Likuiditas, Dan Tingkat Utang Terhadap Penghindaran Pajak
Get PDFRiset disini berguna menganalisa dampak profitabilitas, likuiditas, dan tingkat utang pada penghindaran pajak. Populasi riset disini mencakup entitas manufaktur sub sektor aneka industri tercatat diBursa Efek Indonesia periode 2016-2020. Metode penyusunan sampelnya memakai purposive sampling, maka didapat sampelnya riset ini sejumlah 55 data. Teknik riset memakai analisa regresi linier berganda, pengujian F serta pengujian t. Temuan pengujian F menginterpretasikan profitabilitas, likuiditas, dan tingkat utang berdampak simultan pada penghindaran pajak. Secara parsial profitabilitas tidak berdampak pada penghindaran pajak, likuiditas dan tingkat utang berdampak positif pada penghindaran pajak. Koefisien determinasi (R2) riset ini sebesar 16,5%. Temuan ini menunjukkan rata-ratanya entitas manufaktur sub sektor aneka industri menjalankan penghindaran pajak sebesar 26,4% yang dapat dilihat berdasarkan analisis deskriptifnya
Kebijakan Moneter Islam : Landasan Teoretis, Implementasi, dan Dampaknya Terhadap Stabilitas Ekonomi
Get PDFThis research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future
KERAJINAN TEMBE NGGOLI DI BIMA NUSA TENGGARA BARAT DALAM PRESPEKTIF ANTROPOLOGI FUNGSIONALISME
Get PDFTujuan penelitian ini adalah untuk menghasilkan gambaran yang akurat tentang 1) Tinjauan proses pembuatan kerajinan tenun tembe nggoli di Desa Leu Kecamatan Bolo Kabupaten Bima, 2) Cara pengadaan bahan pokok yang digunakan pada kain tenun tembe nggoli Bima dan, 3) Strategi pemasaran produk kain tenun tembe nggoli Bima. Jenis penelitian adalah penelitian kualitatif desriptif dengan teknik pengumpulan data yaitu, observasi, wawancara mendalam dan dokumentasi. Adapun pengecekan keabsahan data triangulasi sumber. Teknik analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa, secara umum prosedur pembuatan kain tenun tembe nggoli melalui beberapa tahap yaitu, 1) Mengambil kapas (wunta na’e) di pohonnya, 2) Kapas dijemur pada sinar matahasi yang panas, 3) Melakukan wenti, yaitu pemisahan kapas dangan bijinya menggunakan tangan dan dibentuk menjadi tipis dan selebar yang diinginkan, 4) Kapas yang sudah di Wenti dan sudah kering, lalu diratakan menggunakan kayu papan berbentuk raket/dipukul, 5) Pemolesan, yaitu kapas diratakan dalam bentuk tipis dan dipoles dengan menggunakan tangan hingga menjadi bentuk benang setengah jadi, 6) Medi, yaitupengolahan benang setengah jadi dengan menggunakan alat tenun tradisional, yaitu Langgiri dan Janta (bentuknya mirip seperti alat kincer angin dan kincer air), 7) Setelah jadi benang, maka dilakukan penenunan dengan kisaran waktu sebulan untuk sehelai sarung. Cara pengadaan bahan pokok kain tenun tembe nggoli, yaitu 1) kapas (wunta na’e), 2) kepompong ulat sutera, 3) lilin sarang lebah dan akar serai wangi, bahan pewarna kain tenun terbuat dari bahan-bahan alami yang ada dialam dan warna yang digunakan pada kain tenun ini adalah warna merah, hijau, kuning, hitam, biru dan coklat. Strategi pemasaran produk kain tenun tembe nggoli Bima, yaitu 1) Para penenun melakukan penjualan produknya dengan cara menitipkan kepada toko-toko tradisional, 2) Mereka melalukan penjualan kain tenun tembe nggoli dengan memanfaatkan sosial media, seperi facebook, instagram, watsApp dan lain-lain, 3) Mereka mempromosikan produknya dari mulut-kemulut, mulai dari tetangga, keluarga dan kerabatnya
Menganalisa Hubungan Undang-Undang Cipta Kerja Dengan Kesejahteraan Karyawan
Get PDFThe Ciptaker Law functions to increase investment and create new jobs, but is controversial because of workers' rights. Analysis of the relationship between the Ciptaker Law and employee welfare needs to pay attention to the concept of Competency-Based Employment, which allows companies to appoint and terminate employment based on employee capabilities and performance. However, this threatens the rights of employees, especially regarding termination and wages. The Ciptaker Law also expands the types of work for foreign workers in Indonesia. Even though it can increase investment and create jobs, the Ciptaker Law has the potential to reduce employee wages and make it easier for companies to terminate employment. The implementation of the Ciptaker Law needs to be closely monitored and evaluate especially in terms of protecting employee rights so that this Law can improve welfare and decent employment opportunities. Sorry, please add the text you want shortened. Thank You
PENGARUH KOMUNIKASI ORGANISASI TERHADAP KINERJA STAF KANTOR DESA MULYASARI
Get PDFPenelitian ini mempunyai tujuan untuk mengetahui bagaimana pengaruh komunikasi organisasi terhadap kinerja di kantor Desa Mulyasari. komunikasi organisasi adalah kegiatan saling bertukar pesan dalam satu jaringan hubungan untuk mengatasi masalah-masalah dalam organisasi yang tidak pasti atau yang selalu berubah-ubah dan melibatkan pesan, orang-orang juga dipengaruhi oleh faktor eksternal dan internal. kinerja adalah tentang melakukan pekerjaan dengan hasil kerja dan perilaku kerja yang telah dicapai dalam menyelesaikan tugas-tugas dan tanggung jawab berdasarkan persyaratan yang disebut dengan standar kerja dalam suatu priode tertentu. Staf kantor Desa Mulyasari merupakan objek dari penelitian ini. Metode yang digunakan dalam penelitian adalah dengan metode kuantitatif asosiatif, dan untuk metode pengumpulan data dilakukan melalui studi kepustakaan juga studi lapangan dengan cara observasi dan penyebaran kuesioner. Jumlah populasi yang digunakan dalam penelitian ini sebanyak 10 orang yaitu staf kantor desa Mulyasari itu sendiri dimana seluruh populasi dijadikan sampel. Skala dalam kuesioner menggunakan skala likert, dan untuk kelayakan data pada penelitian ini diuji menggunakan validitas dan realibilitas
Pengaruh Kepemimpinan Transformasional Dan Keterlibatan Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Perhubungan Kabupaten Buton Selatan
Get PDFThis study aims to determine: (1) The effect of transformational leadership on employee performance at the Kab. South Buton. (2) The Effect of Work Involvement on Employee Performance at the Kab. South Buton. This study uses a quantitative method approach. Collecting data in this study using interviews, literature study, and distributing questionnaires. The population of this study were all employees at the South Buton District Transportation Service Office. While the sample of this study amounted to 68 people. Testing research instruments using validity and reliability tests with SPSS 25.0. The data analysis technique used in this research is the measurement model test (outer model) and the structural model test (inner model) with Smart PLS 3.0. Based on the research results it is known that Transformational Leadership has a positive and significant effect on performance. This is evidenced by the t- statistic value of 4.381 with a P- Value of 0,000. While the variable Work Involvement has a positive and significant effect on performance as shown by the t- statistic value of 4.369 with a P- Value of 0.000
Penggunaan Price Earning Ratio Dan Price To Book Value Sebagai Dasar Pengambilan Keputusan Investasi Saham (Studi Pada Perusahaan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020-2022)
Get PDFThe aim of this research is to determine the application of the Price Earning Ratio and Price to Book Value as a basis for making stock investment decisions in coal sub-sector companies listed on the IDX for the 2020-2022 period. The population in this study are coal sub-sector companies listed on the IDX in 2020-2022. Sampling used a purposive sampling technique and eight company samples were obtained. Data collection techniques use documentation. Data analysis techniques use PER and PBV. The results of this research show that based on intrinsic value calculations using PER and compared with closing price, company shares that are undervalued include ADRO, BSSR, BYAN, GEMS, ITMG, MBAP, MYOH, and PTBA where the investment decision that can be taken is to buy shares or holding shares if already owned. Based on the intrinsic value calculation using PBV and compared with the closing price, company shares that are undervalued include ADRO, BYAN, GEMS, ITMG, MBAP, MYOH, and PTBA where the investment decision that can be taken is to buy shares or hold shares if they have owned, and one company, namely BSSR, is in an overvalued condition where the investment decision that can be taken is to sell shares
Pengaruh Indeks Pembangunan Manusia (IPM) dan Kemiskinan Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Jawa Timur Tahun 2021
Get PDFPoverty is a serious problem that is always faced by a country that must be overcome immediately. In addition to being a problem, poverty is also a benchmark for socioeconomic conditions in measuring the success of development carried out by the government in a region / region. On the other hand, the Human Development Index (HDI) is one of the important indicators to measure success in efforts to build the quality of human life, and has an important impact on economic growth. Economic growth is the spearhead considering the correlation between HDI and poverty. This research was conducted to determine the influence of the human development index variable and poverty as the independent variable on economic growth in East Java as the dependent variable. The analysis used is quantitative analysis with multiple regression analysis methods in data with 2021 data and cross section data from 37 districts/cities in East Java and the conclusion is that all the independent variables used in this research have a significant effect on the amount of economic growth in East Java. either simultaneously or partially
Analisis Penerapan Prinsip Penyajian Dan Pengungkapan Standar Akuntansi Keuangan Tentang Kombinasi Bisnis Pada Laporan Keuangan Pt Astra International Tbk Periode 2020-2022
Get PDFThe financial condition of a company is accurately and transparently reflected in its financial statements, so the company needs to pay attention to the principles of Financial Standards (SAK) in business combinations. The presentation and recognition of goodwill by PT Astra International Tbk. must comply with applicable financial accounting standards, in order to create good financial statements and facilitate users in understanding the contents of the financial statements. The purpose of this study is to find out how PT Astra International Tbk. applies the principles of presentation and disclosure of financial accounting standards in its financial statements for business combinations. The data collection method used in this study is secondary data in the form of consolidated reports for the period 2020 to 2022. The results of this study indicate that the presentation of PT Astra International Tbk's financial statements has complied with generally applicable standards and has presented the results of business combination activities in the form of goodwill recording by PT Astra International Tbk amounting to Rp824 billion in its financial statements