Jurnal Ilmiah Econosains
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PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL SERTA ROA TERHADAP CUMULATIVE ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009
Full text linkABSTRACTIn general, investor inculcates ithe capital into company through stock market to obtain earnings from ithe investment rate of return. On the other side, company requires fund to going concern and to do activity from investor. Therefore, company requires trust from investor through appraisal of performance coming from ROA. In reporting of income often happened difference between accounting incomes and fiscal income. This research aim to know difference influence between accountingincomes and fiscal income and Return On Assets (ROA) to Cumulative Abnormal Return (CAR) at inscribed manufacturing business in BEI in the year 2009. This research variable is difference of accounting income and fiscal income (X1), ROA (X2) and CAR (Y). Sample total 77 companies. Data applied is financial statements and the price of stock from each company sample obtained in BEI. Analytical method applied is in this research is quantitative method with testing of classic assumption and doubled linear regression analysis. While testing of hypothesis done with determination analysis (R2), significance test simultan (test F) and individual parameter significance test (test t) with α = 5%. Test Result F indicates that difference variable between accounting incomes and fiscal income and ROA has influence signifikan simultan to CAR. This thing is visible from output SPSS showing level of signifikansi which less than α (0.021 < 0.05). While test result t this research indicates that difference between accounting incomes and fiscal income influential positive to CAR posed at with level of signifikansi which less than α (0010 < 005). Result of this research in line with research of Lev and Nissim (2004) that book-tax differences influential positive to return stock. In this research ROA doesn't have an effect on to CAR posed at with level of signifikansi which more than α (0221 < 005). This research in line with research of Sasongko and Wulandari (2005), Mukhtaruddin and Romalo (2007) and Stella (2009) in their research concluding that return on assets doesn't have an effect on to the price of stock.
Key words: Book-Tax Differences (BTD), Return On Assets (ROA), Cumulative Abnormal Return (CAR
MANAJEMEN MUTU PENDIDIKAN
Full text linkABSTRACTHeadmaster as a manager, administrator and educator, as the manager of the school, each day is never quiet in the process of problem solving and decision making. Ability to solve problems can be improved and gained, not only through education and training, but can be obtained and experiences during the lead school, independent study, reading books or literature. Principal plays a vital role in the quality of education. Principal increasingly required to enhance the quality of their professionalism in order to improve the quality of output (output) units of work. It is recognized that the education process not only takes place in school, but lasted well beyond the school. However the Head of School is good, very big responsibility in schools and things that can be done in an environment outside of school. Quality education in school is influenced by factors. One of them is the Principal factor managerial influence on the process of education in their schools. Therefore, any attempt to improve / enhance the quality of school management should be viewedas part of a major effort to improve the quality of education.Keywords: Headmaster, manager, management, educatio
HUBUNGAN ANTARA MUTU PELAYANAN DENGAN KESETIAAN PASIEN ( SURVEY PADA PASIEN BAGIAN JANTUNG RUMAH SAKIT INTERNASIONAL BINTARO )
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This research was aimed at describing connections between : 1) The Quality of Services to the Patient Loyalty, 2)The Satisfaction to the Patient Loyalty, 3) The Quality of Services and Patients Satisfaction, all together, to the patient loyalty. This study was held in the Bintaro International Hospital, Tangerang. The method of research is survey method. The population consist of all internal disease patients of Bintaro International Hospital, Tangerang. Sample of research are 40 patients which were taken by random sampling method. The result of research, that the service quality and the patient satisfaction themselves or all together, giving significant result toward the patient loyalty. The attitude towards the improvement quality of service, and patient satisfaction need to be trained for the employees of Bintaro International Hospital. This matter cannot be separated from the employees recruitment. Spesifically for the best services for their patients, beside that matters the hospital management must be improved their tools and equipment that they’re used, and would be hold the trainings for their employees.Keywords: Quality of Service, Satisfaction, Loyalty
DAMPAK INTEGRASI EKONOMI ASEAN TERHADAP PERDAGANGAN INDONESIA PADA SEKTOR KENDARAAN RODA EMPAT
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This study aims to determine the significane of economic integration to Indonesia trade between ASEAN countries, especially the vehicle sector since ASEAN FREE TRADE AREA (AFTA) between 1991-2006. The methodology used is the Gravity model which often used to analyze bilateral trade, the effects of liberalization and trade agreements. The population in this study are the most dominant Indonesia trading partners at the four-wheeled vehicle, which are Malaysia, Philippines, Thailand, and Singapore, as the ASEAN members, and as comparison Australia, South Korea, Japan and the United States as non ASEAN members. The results showed that based on the estimation results, AFTA has a significant impact to Indonesia four-wheeled vehicle trade. The results of this study is expected to be uses as a reference for policy makers of ASEAN members and the private sector, especially Multi National Company (MNC) to formulated policy which are more efficient and effective on the automotive sector among ASEAN members.Keywords: economic integration, the Gravity model, AFT
PEDAGANG KAKI LIMA (PKL) SEBAGAI BIBIT ENTREPRENEUR DALAM MENGATASI PENGANGGURAN
Full text linkoai:jurnalunj.journal.unj.ac.id:article/516ABSTRACTStreet Trader in general is consisted of one and or some labours. This thing at the same time can lessen unemployment to remember its absorbent labour. Having beginning of business that is simple in fact they are entrepreneurs seeds that is later can implement its more business kondusif. Legal capital owned is relative smallness, and divided to fixed capital, in the form of equipments, and circulating capital. Very rare fund fulfilled from opening finance companies; usually gets fund or loan from institute or individual of who without ceremony, or stems from supplier which supplayer its merchandise. The low of basic yield street trader and way of management of very simple mony; so possibility to perform very small capital investment and also business expansion. In general this street trader labour included in category which majority stays in main job activity age (prime-age). In enableness street trader, each government city has different policy one another.Keywords: Cloister Trader, Entrepreneur, Unemployment
PENGELOLAAN PEMBELAJARAN PRAKTEK AKUNTANSI MENGGUNAKAN MODEL KONTEKTUAL UNTUK MENINGKATKAN KOMPETENSI SISWA PADA MATA PELAJARAN AKUNTANSI DI KELAS XI IPS 1 SMA NEGERI 7 BOGOR
Full text linkABSTRACTThis research aim to develop management of study of practice of accountancy applies contextual model which can be exploited in process of study to increase student interest at accountancy subject. This research done in class XI IPS1 SMAN 7 Bogor applies Classroom Action Research contextual model consisted of two cycles to refer to Model Kurt Lewin its (the activity covering: (1) planning, (2) action of execution, (3) observation, and ( 4) reflection. Based on finding result of research indicates that: (1) In executing management of study of practice of teacher accountancy have been able to apply contextual model to increase attainment of student learning interest; this thing is visible result of first cycle interest test result has not shown Criteria Complete Minimal (KKM), while second cycle interest test result hardly gladdens because result of acquirement above indicator Criteria Complete Minimal (KKM) what specified. (2) Approach study plan of contextual correctly can be exploited in class XI IPS SMAN 7 that is management of study of practice of accountancy applies contextual model and student spread sheet as study guidance referring to study indicator. (3) Study activity is done not only in class but for study activity of accountancy computer can apply computer laboratory. (4) Percentage of enthusiastic and involvement of student learning at showing second cycle is improvement, this thing is a real good result mean attention of student to study and can entangle itself in study.Keywords: Contextual Teaching and Learning (CTL), Student Competence
PENGARUH KEMITRAAN USAHA TERHADAP KINERJA USAHA PADA USAHA KECIL MENENGAH (UKM) DAN KOPERASI DI KABUPATEN JENEPONTO SULAWESI SELATAN
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The objectives of this study are to determine the effect of the business partnership among small and medium business, government, banking, and other institutions, in the area of marketing, development of human resources, access to capital, and managerial organization toward financial business performance and non financial business performance in Jeneponto, South Sulawesi. This is a descriptive qualitative and quantitative research by using survey, random sampling techniques, with 21 businesess units as sample. Library study, observation, and questionnaires were used to collect the primary and also secondary data. Path analysis was used to analyze the data. The results of this study showed that simultaneously and partially, business partnership among small and medium business, government, banking, and other institutions in the area of marketing, development of human resources, access to capital, and managerial organization have significant positively effect on financial and non financial business performance. The finacial business performance was most influenced by the development access human resources aspect, and the non-financial business performance was most influenced by managerial organization aspect.Keywords: Partnership of business, financial business performance, non-financial business performanc
KARAKTERISTIK KONSUMEN BERWAWASAN LINGKUNGAN DAN HUBUNGANNYA DENGAN KEPUTUSAN MEMBELI PRODUK RAMAH LINGKUNGAN
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The shifting of business trend which is more environmental friendly over the time need to be responded by strategic and systematic marketing efforts to achieve its transactional goals; creating or encouraging purchase. These efforts are important since environmentally friendly products ( green products) tend to have negative trade off, which is low perceived value of the product due to higher cost (e.g.prices) and low benefits (e.g. the loss of some attributes). In this regard, identifying characteristics of green consumers become important since it will serve accurate profile of green consumers, which is very useful in formulating marketing strategies and tactics. The purpose of this study is to determine relationship between green consumers' psychographic characteristics, namely: environmental concern, brand orientation and the opinions of reference for social groups (opinion leadership), with a decision to buy green products. The research population was mall visitors who consume green products. Factor analysis and multiple regression are used to analyze data. Results of the analysis are: green consumers' psychographic characteristics, namely: environmental concern, brand orientation and the opinions of reference for social groups (opinion leadership) have association with a decision to buy green products.Keywords: green marketing, green products, green consumers, green advertisin
PENGARUH KETERLIBATAN KERJA DAN KEPUASAN KERJA TERHADAP KEINGINAN BERPINDAH PADA KARYAWAN PT. GLOBAL NIKEL MULTIGUNA TANGERANG
No full textThis research aims to determine whether there is influence between job involvement and job satisfaction toward turnover intention on employees of PT. Global Nikel Multiguna. This research was carried out for 3 months, started from February to May 2015. The method used is a survey method. The population in this research were all employees of PT. GLOBAL NIKEL MULTIGUNA, amounting 85 employees and researchers took samples used as many as 68 employees by using random sampling technique. The instrument used of obtain data on the variables X1 (Job Involvement), X2 (Job Satitisfaction), and Y (Turnover Intention) was measured using questionnaire with Likert scale for X1 and Y, and using semantic differentials for X2. Then the data was tested for the validity and reliability, analysis through multiple regression techniques and classical assumption. The hypothesis was tested with significant the margin of error of 0.05 using t-test and analysis of variance (ANOVA). The results showed siginificant relationship between job involvement and job satisfaction on turnover intention of employees with regression equation Ŷ = 122.353 – 0.561X1 – 0.198X2. from the analysis of data, obtaining Fcount is 27.442 > Ftable = 3.14. this means that the hypothesis that there is significant relationship between job involvement and job satisfaction on turnover intention ef employees received. Meanwhile, the coefficient of determination for R2 is 45.8% while remaining 54.2% is influence by other factors not examined. Based on the above results, it is advisable for the leader of the company to give freedom of speech to the employees and provide corresponds salary whose contribute in the company in order to surpress levels of turnover intention on employees at the company.
Keyword: Job Involvement, Job Satisfaction and Turnover Intentio
ANALYSIS OF WORKING CAPITAL FINANCING MEMBER OF REVENUES IN CONVENTIONAL AND ISLAMIC COOPERATION
Full text linkThis study aims to determine the effect of working capital financing on revenues of members businesses at PEMK Cengkareng Timur Cooperative and BMT Ta'awun Finance, the difference of revenues of members businesses after and before receiving working capital financing from PEMK Cengkareng Timur Cooperative and BMT Ta'awun Finance, and difference revenues of members businesses after receiving working capital financing between Koperasi PEMK Cengkareng Timur and BMT Ta'awun Finace. Methods of data acquisition used with structured interview methods and in-depth interviews. The population in the study were all members who received working capital financing in 2016 at PEMK Cengkareng Timur Cooperative and BMT Ta'awun Finace. The sample used is 30 members from each cooperative with sampling technique in the form of census and purposive sampling. Data analysis used is multiple regression analysis, paired t sample test, and independent t test sample test. The result of research is showed there is the effect of working capital finance with revenues of members businesses at PEMK Cengkareng Timur tcount (2,142) > ttable (2.048) and in BMT Ta’awun Finance tcount (2,688) > ttable (2.048), there is difference before and after working capital financing to revenues of members businesses in both cooperatives because of the probability value of 0,000 <0.05, and there is a difference in the income of members who receive working capital financing from the two cooperatives seen from tcount 0.00 <0.05