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PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017
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Hananta, Poppy Cahyaningtyaz, 2018. Effect of Company Size and Financial
Leverage on Income Smoothing Measures in Manufacturing Companies Listed
on the Indonesia Stock Exchange. Thesis, Accounting Study Program,
Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I : HARI SETIONO, SE., M.Si
Advisor II : TATAS RIDHO NUGROHO, S.Pd., M.Pd
Earnings information is a component of the company's financial
statements, which aims to assess management performance. Profit information
has an effect on its users to make a decision, so investor attention is always
focused on earnings information. Realizing this, management tends to behave
improperly so that financial statements can be made better. The behavior that is
usually done is by making income smoothing, income smoothing can be defined
as profit normalization that does it intentionally only to reach a certain level. This
study also aims to examine the effect of firm size and financial leverage on
income smoothing actions in manufacturing companies listed on the Indonesia
Stock Exchange in 2012 to 2017 both simultaneously and partially. Income
smoothing measures can be measured using the Eckel Index. This research is
quantitative research. Sample selection is done by purposive sampling method.
The data used is secondary data. Based on the test results it is known that
partially the size of the company has a significant effect on income smoothing
actions. Financial leverage has a significant effect on income smoothing.
However, simultaneously the size of the company and Financial leverage are
proven to influence together the income smoothing listed on the Indonesia Stock
Exchange for the period 2012 to 2017.
Keywords: company size, financial leverage, income smoothing
ANALISIS PERBANDINGAN POTENSI PENERIMAAN DENGAN REALISASI PENERIMAAN PAJAK RESTORAN DI KABUPATEN MOJOKERTO TAHUN ANGGARAN 2013 - 2017
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Hidayatulloh, Suci, 2018. “Comparative Analysis of Potential Acceptance and
Realization of Restaurant Tax Revenues in Mojokerto Regency 2013 – 2017”.
thesis, Accounting Department, Faculty of Economics, Majapahit Islamic
University (UNIM).
Advisor I
: Hari Setiono SE., M.Si
Advisor II
: Tatas Ridho Nugroho S.Pd., M.Pd
Restaurant Tax is one of the many taxes that Mojokerto Regency has,
where its existence is very important as a source of regional revenue or Regional
Original Revenue. The purpose of this study was to analyze the comparison of
potential revenues with the realization of restaurant tax revenues in 2013-2017 in
Mojokerto Regency. Data was obtained from BAPENDA in Mojokerto Regency
and the restaurant manager. This type of research is descriptive research with a
quantitative approach. The data used are secondary and primary data. The
analysis shows that the growth rate of restaurant taxpayers is 64.67% the growth
rate of restaurant tax revenue is 36.01%. The effectiveness of the collection and
management of restaurant tax in Mojokerto Regency has been effective if the
restaurant tax revenue target is used at 130.82%. However, if the potential of
restaurant tax revenue is used, the restaurant tax effectiveness has not been
effective with an effectiveness level of 10.31%. The inhibiting factor faced by the
Regency Government in increasing the restaurant tax is the existence of an
orderly taxpayer, a taxpayer who does not report actual turnover. Efforts made to
overcome the obstacles faced by the government are by conducting tax collection
directly, issuing STPD, reprimand letters, monitoring and checking in the field.
Based on the prediction of restaurant tax receipts, the income figure continues to
increase.
Keywords: Potential Acceptance, Realization of Revenues, Restaurant Taxes
PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)
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Lately, the activities of Corporate Social Responsibility (CSR) have developed into part of the
company's business strategy, especially related to marketing functions, public relations, and
investment policy making. The research objective is to find out and analyze whether size, profitability
and leverage have partial effect, simultaneously dominant on CSR (corporate social responsibility)
disclosure at PT. Sona Sinar Abadi Mojokerto. The research design used in this research is
quantitative research. Based on the results of the analysis that has been carried out, it can be
concluded as follows: 1) Variable size of the company does not significantly influence the disclosure
of Corporate Social Responsibility. 2) The profitability variable does not significantly influence the
disclosure of Corporate Social Responsibility. 3) Leverage variables significantly influence the
disclosure of Corporate Social Responsibility. 4) Variable company size, profitability and leverage
have a direct and significant effect on the disclosure of Corporate Social Responsibility.
Keywords: Size, Profitability, Leverage and Disclosure of Corporate Social Responsibility
ANALISIS SISTEM DAN PROSEDUR PENGGAJIAN DAN PENGUPAHAN DALAM USAHA MENDUKUNG EFEKTIVITAS PENGENDALIAN INTERN (Studi Pada PT. Mitra Anugrah Gemilang Mojokerto)
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Widiarti, Vindi, 2018. System Analysis and Payroll and Wage Procedures in
Supporting Internal Study Control at PT. Mitra Anugrah Gemilang Mojokerto.
Thesis, Accounting Department, Faculty of Economics, Majapahit Islamic
University (UNIM).
Advisor I: Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II: Nurdiana Fitri Isnaini, S.E., MM
The payroll accounting system used in the company aims to handle payment
transactions for the delivery of services performed by employees. With the
implementation of a good accounting information system, it can avoid fraud,
manipulation and delays in providing employee salaries. PT. Mitra Anugrah
Gemilang is one of the furniture companies in Mojokerto. In carrying out the wage
calculation process there have been errors and often occur delays in the
payment of employee wages.
The purpose of this research is to find out the description of payroll systems
and procedures and their implementation in meeting the elements and objectives
of internal control of the payroll and wage system. This type of research is
qualitative research with a descriptive approach. The study was tested with
descriptive analysis that compares the findings in the field with the payroll system
theory that meets the elements and objectives of internal control based on the
sources of the theory according to (Mulyadi, 2016) and (Elder et al. 2009).
The results of the study explain that the payroll internal control applied by
PT. Mitra Anugrah Gemilang as a whole has gone well and in accordance with
the theory. This is supported by the presence of CCTV cameras to monitor every
employee activity and the company has provided training to employees in
accordance with their fields.
Keywords: Payroll System, Internal Control, Effectivenes
PENGARUH HARGA, PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA TOKO ASF ACCESSORIES GADGET MOJOKERTO)
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Bagus, Adi, 2018. Effect of Price, Promotion, and Service Quality on Customer
Satisfaction (A case study on ASF gadget accessories mojokerto
customers)
Final project / thesis, Marketing Management Study Program,
Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I: Eny Setyariningsih, S.E, M.M.
Advisor II: M. Syamsul Hidayat, SE., MM
Price, promotion and quality of service are elements that influence
activities in the company that function to create competitive advantage for the
company. Companies are required to be able to meet the needs and desires of
customers by providing the best and quality services, so that customers will feel
their own satisfaction and feel valued so that they are happy and willing to be
regular customers. This study aims to determine the effect of price, promotion
and service quality on customer satisfaction on the ASF accessories mojokerto
gadget.
The type of research used by the author is a type of quantitative research.
Source of data used is primary data, namely data obtained from questionnaires
distributed to research respondents. The population of this study was 275
customers, with a total sample of 163 respomden. Sampling technique according
to Slovin formula. Data analysis uses multiple linear regression.
Based on multiple linear analysis using the F-test, simultaneously the
variables of customer satisfaction in the ASF accessories gadget are influenced
by price, promotion, and service quality can be seen from the results of the F test
conducted at a significant level of 0.05 F count value (11.039)> F-table (1,564),
then Ho is rejected and Ha is accepted. From the results of the t test, it is known
that the t variable price (X1) is 2.197, the promotion variable (X2) is 3.331 and the
service quality variable (X3) is 2.245. T count> T table, it can be concluded that
all the variables studied (Price, promotion and service quality) partially have a
significant influence on customer satisfaction in the gadget accessories ASF
store.
Keywords: Price, Promotion, Service quality, Customer satisfactio
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA GURU TIDAK TETAP (GTT) DI SMK NEGERI 1 JETIS
No full textABSTRACT
This study aims to determine the effect of motivation and work discipline on
the performance of non-permanent teachers (GTT) in SMK 1 Jetis Mojokerto
Regency.
This research is a type of post facto ice research. The variables of this
study are teacher work motivation, work discipline and teacher performance. This
study uses population because respondents are less than 100 people.
Respondents in this study were non-permanent teachers (GTT) of SMK 1 Jetis in
Mojokerto Regency, totaling 37 people. Data collection using observation
techniques and questionnaires. Instrument testing was conducted for 37 nonpermanent
teachers
(GTT)
of
SMK
1
Jetis,
Test
validity
using
Pearson's
Product
Moment
correlation
technique.
Reliability
test
uses
Alpha
Cronsbach
formula.
To
determine
the influence of motivation and work discipline on teacher
performance, correlation techniques were used and continued with regression
analysis. The significant level of analysis results is determined at 5%.
Based on the analysis and discussion can be obtained the following
conclusions: 1). There is a positive influence between work motivation and nonpermanent
teacher performance (GTT) at State 1 Jetis, this is evidenced by r
count greater than r table, namely 0.466> 0.325 and significant value of 0.000,
which means less than 0.05 (0,000 <0.05). 2) There is a positive influence
between work discipline on the performance of non-permanent teachers (GTT) in
SMK 1 Jetis, This is evidenced by the r count is greater than r table that is 0.554>
0.325 and a significant value of 0.000 which means less than 0.05 ( 0,000 <0.05).
Based on these positive influences, it was informed that the better work
motivation and work discipline of teachers made the performance of nonpermanent
teachers
(GTT)
in
SMK
Negeri
1
Jetis
also
increase.
Keywords: Motivation, Discipline, Teacher Performanc
PENGARUH PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN “SEGO NJAMOER” Di SUNRISE MALL MOJOKERTO
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Zhakiah, Eka Seftiana N., 2018. Influence of Products and Prices on Purchasing
Decisions "Sego Njamoer" at Sunrise Mall Mojokerto. Thesis / final project,
Marketing Management Study Program, Faculty of Economics, Majapahit
Islamic University (UNIM).
Advisor I: Budi Utami, SE., MM
Advisor II: Eny Setyaningsih, SE., MM
The object of this research is a culinary product from one of the new franchise
businesses known by the public. The strategy used by the company is to
prioritize the characteristics of the product. Consumer purchasing decisions make
one of the important aspects in this study to measure what is the reason
consumers buy products.
This study aims to find out the products and prices have an effect simultaneously
and partially on the purchase decision of Sego Njamoer at Sunrise Mall
Mojokerto. This type of research in this thesis is a descriptive study with a
quantitative approach, using primary data obtained from the results of the
questionnaire respondents of Sego Njamoer products at Sunrise Mall. Sampling
using Accidental Sampling, with Data Management Techniques used are validity
and reliability test, classic assumption test, multiple regression, and hypothesis
testing (F test and t test)
The results of this study indicate that (1) partially the product and price have a
positive influence on purchasing decisions, (2) simultaneously all variables in this
study have a positive influence on purchasing decisions.
Keywords: Product, Price, Purchase Decision
PENGARUH LINGKUNGAN KERJA DAN KONFLIK TERHADAP KINERJA KARYAWAN PADA PT. MULTI SARANA INDOTANI
No full textABSTRACT
Ningsih, Framita Estu, 2018. Effect of work environment and conflict on
employee performance at PT Multi Sarana Indotani Mojokerto. Final project,
Human Resources Management Study Program, Faculty of Economics,
Majapahit Islamic University (UNIM).
Advisor I : Kasnowo, S.Sos., MM
Advisor II: Hartono, SE., MM
The creation of high employee performance is not easy because the
performance of employees can be timul if the work environment and conflict can
be run in a balanced manner. Based on the description the authors are interested
in conducting research on the influence of the work environment and conflict on
employee performance at PT Multi Sarana Indotani in Mojokerto.The purpose of
this study was to determine whether there is an influence between work
environment and conflict on employee performance. The independent variable
consists of the work environment, conflict and employee performance as the
dependent variable. Data collection method uses primary data in the form of
questionnaires filled out by respondents. Data analysis techniques use validity,
reliability, classical assumption test, and hypothesis testing.
The results showed that the regression equation Y = 17.771 + 0.152X1
+ 0.195X2. The magnitude of the influence of the work environment and conflict
on employee performance simultaneously is shown by the calculated F value of
4.986 at a significance level of 0.008, with a contribution of influence of 6.2%
while the remaining 93.8% is influenced by other factors outside this study.
Conclusions in this study are that simultaneously the work environment and
conflict affect employee performance at PT Multi Sarana Indotani. The advice
that the writer can give from the results of the research is that the work
environment should be improved further and the conflicts that occur also need to
be considered so that employees can improve their performance.
Keywords: work environment, conflict, employee performance
PENGARUH PENEMPATAN KERJA DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA CV.HASIL KARYA MOJOKERTO
No full textABSTRACT
CAHYA, INDRA DWI, 2018. EFFECT OF EMPLOYMENT PLACEMENT AND
WORK ENVIRONMENT ON EMPLOYEES 'WORK PRODUCTIVITY ON
CV.HASIL KARYA. Skipsi / final project, Human Resource Management
Study Program, Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I : Budi Utami, SE., MM
Supervisor II : Eny Setyariningsih,SE., MM
HR is a very important part of the company, where the effectiveness and
success of the company determine productivity. HR will be managed (trained,
developed, motivated, etc.) in such a way as to achieve company goals. Quality
improvement, especially in terms of productivity will bring progress for companies
to survive in a competition in a business environment that is starting to become
unstable. Therefore, an increase in employee work productivity is a very serious
management challenge because the success of achieving the goals and survival
of the company depends on the quality of production in it. In connection with the
object of research, of course the company must pay attention to the work
placement and its environment to increase production results (company profits).
This study uses work placements and work environment as independent
variables and employee work productivity as the dependent variable. This
research was conducted at the CV.Hasil karya Mojokerto, with data collection
methods using questionnaires distributed to 57 permanent employees and 1
company leader.
This study aims to determine the relationship between work placement and work
environment on employee productivity. Subjects in this study amounted to 58
people (N = 58) permanent employees at CV.Hasil karya The measuring
instrument used is the work placement scale (α = 3,397) and work environment
(α = 0,721) and the employee productivity scale (α = 4,327). The method used is
a qualitative method. Data were analyzed by simple regression analysis with the
help of SPSS 17.0 software.
Job placement factors include academic achievement, experience factors,
physical and mental health factors, marital status and work environment variables
used including cleanliness, lighting, noise, corporate layout, air or temperature,
and the color of the company space. The results show that the hypothesis is
accepted
the effect of work placement p = 0.001 and work environment p = 0.474 while
employee productivity p = 0.000 (p <0.05). Job placement has the effect of
0.442% and the work environment has an influence of 0.094% on employee
productivity.
Keywords: work placement, work environment, productivit
PENGARUH KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN PADA HOTEL RADEN WIJAYA MOJOKERTO
No full textABSTRAK
Indriani, Putri. 2018. Effect of Service Quality and Trust on Customer Loyalty at
Raden Wijaya Hotel Mojokerto.Script / final project, Marketing Management
Study Program, Faculty of Economics, Majapahit Islamic University (UNIM).
Lecturer I
: Eny Setyariningsih, SE., MM
Lecturer II
: Hartono, SE., MM
One of the most important factors in creating customer loyalty is by
improving the quality of good service. Companies must be able to meet the
needs and wants of customers according to what they expect. In addition, by
growing trust in the minds of consumers, it can indirectly affect long-term
relationships with the company.
This study aims to determine the effect of service quality and trust on
customer loyalty in the Hotel Raden Wijaya Mojokerto. The type of data used in
this study is a quantitative questionnaire. And the source of data in this study was
obtained through primary data. The population in this study were all service users
of Raden Wijaya Hotel in the last 2 months totaling 240 customers. The sample in
this study were 70 respondents. The sampling technique used is the Non
Probability Sampling technique with a sampling method that is Accidental
Sampling. And data analysis using multiple linear regression analysis with the
help of SPSS version 22.
The results of the study stated simultaneously and partially the quality of
service and trust had a significant positive effect on customer loyalty in the Hotel
Raden Wijaya Mojokerto. This shows that service quality plays a role in shaping
customer loyalty and trust is one of the factors that can build customer loyalty to
stay afloat.
Keywords: Service Quality, Trust, Customer Loyalt