Jurnal Bisnis Darmajaya
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Analisis Penerapan Strategi Operasi dalam Kegiatan Produksi pada UMKM Johny Walker Leatherworks di Kota Cimahi Jawa Barat
No full textIn Indonesia, there are some cities that have relatively large number of MSMEs. One city that has a large percentage of MSMEs is Cimahi City in West Java Province Based on regional MSMEs mapping and product type, cluster of SMEs Cimahi City is divided into 4 parts, namely food and beverage clusters, fashion cluster, cluster craft and information technology cluster. UMKM Johnny Walker Leatherworks is one type of business engaged in the field of handmade located at Jalan Kihapit No. 84 Leuwigajah Village, South Cimahi Sub-district, Cimahi City. The purpose of research has been done is to see how far the implementation of an operating strategy in the production activities of a UMKM. The type of research used is qualitative research. Technique of taking data is done by using observation and interview. Based on the discussion that has been done results obtained as follows that the operation strategy that has been done by UMKM Johny walker Leatherworks has a positive impact but as an evaluation of the implementation of the strategy is that UMKM Johny Walker Leatherworks MSME should start designing the right operating strategy to reach  Cimahi City market Keywords: Operation Strateg
MODEL KOREKSI KESALAHAN ANTARA BETA SAHAM, SUKU BUNGA DAN RETURN SAHAM DI INDONESIA
Get PDFThis study aims to determine the effect of long-term and short-term beta between shares and BI interest rates on Stock Returns. The variables in this study are stock returns, beta stocks and BI interest rates. The sample used in this study is 40 companies registered in the LQ-45 index in the 2015-2016 period. The model used in this study is by using an error correction model (ECM). The results of the study show that beta stocks have a significant influence on stock returns in the long and short term. While the BI interest rate has a long-term significant effect on stock returns and in the short term does not affect stock returns. Simultaneously, stock beta and BI interest rates have a significant influence on stock returns.Keywords — beta stocks, BI interest rates, stock returns
TINJAUAN PERLAKUAN AKUNTANSI ASET TETAP PADA BKKBN PROVINSI SUMATERA SELATAN BERDASARKAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP
Get PDFABSTRACT This study is aimed to determine the suitability of fixed asset management applied in the National Population Family Planning Board (BKKBN) of South Sumatra Province with PSAP no. 07 regarding Fixed Asset Accounting. This study includes case study research. The type of data used by the authors in this study is primary data by doing obervasi and secondary data that is data obtained from journals, documentation books, and internet. The data have been obtained then analyzed by descriptive analysis method. The results in this study indicate that for the management of recognition and depreciation of fixed assets in BKKBN of South Sumatra Province has been in accordance with PSAP. 07 regarding Fixed Asset Accounting. While for the management of discontinuation and disposal of fixed assets in BKKBN of South Sumatera Province not yet in accordance with PSAP. 07 concerning Fixed Assets Accounting since it only records permanent assets that are permanently discontinued. Whereas the Government Accounting Standards also record fixed assets that are discontinued from active use of the government and are not defined as fixed assets to other asset items. Keywords : Fixed Asset Management, PSAP No.7 ABSTRAK Penelitian ini betujuan untuk mengetahui kesesuaian perlakuan aset tetap yang diterapkan di Badan Kependudukan Keluarga Berencana Nasional (BKKBN) Provinsi Sumatera Selatan dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Penelitian ini termasuk jenis penelitian studi kasus. Jenis data yang digunakan penulis dalam penelitian ini adalah data primer dengan melakukan obervasi dan data sekunder yaitu data yang diperoleh dari jurnal, buku dokumentasi, dan internet. Data-data yang sudah diperoleh kemudian dianalisis dengan metode analisis deskriptif. Hasil dalam penelitian ini menunjukkan bahwa untuk perlakuan dalam pengakuan dan penyusutan atas aset tetap pada BKKBN Provinsi Sumatera Selatan telah sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap. Sedangkan untuk perlakuan penghentian dan pelepasan aset tetap pada BKKBN Provinsi Sumatera Selatan belum sesuai dengan PSAP No. 07 tentang Akuntansi Aset Tetap karena hanya melakukan pencatatan aset tetap yang dihentikan secara permanen saja. Padahal Standar Akuntansi Pemerintah juga mencatat aset tetap yang dihentikan dari penggunaan aktif pemerintah dan tidak didefinisikan sebagai aset tetap ke pos aset lainnya. Kata Kunci : Perlakuan Aset Tetap, PSAP No.
Analisis Kinerja Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Metro
Get PDFThe purpose of this study is to describe the performance of the Metro City Asset Financial Management Agency (BPKAD) in managing regional assets. As the Regional General Treasurer, BKAD is a technical service that is responsible for receiving regional income and issuing money for regional needs through regional general cash. With the regional treasury, a region can manage the availability of sufficient funds to finance regional expenditures. In the regional general cash, it can also be seen how much wealth a region has. Regional cash itself is contained in the comparative balance sheet which is part of the financial statements. The results of the research in cash management have received regional income and disbursed funds used for regional expenditure purposes. The procedure for cash receipts and disbursement of funds directly handled by the regional cash management section is regulated in the guidelines for managing the business implementation of the Metro City APND and so far the cash management section has carried out its duties in accordance with these guidelines. In general, Metro City BPKAD's performance in managing lancer beum assets is said to be good and still not optimal, this can be seen based on indicators used in BPKAD's performance appraisal in managing transparent assets, namely accountability, transparency, economy, efficiency and effectiveness. regional income that goes into regional treasury has increased.Keywords-Performanc
Kategorisasi PNS dan PPPK dalam Undang-Undang Nomor 5 Tahun 2014 tentang ASN ditinjau dari Sudut Pandang Transisi Kepegawaian
Get PDFThe regulation regarding civil servants is generally not different from the previous regulation as it is stipulated in the Act on The Principles of The Employee Affair with its regulations, implementations, and improvements of the Human Resource Management aspects i.e., recruitments and selections, career trainings and developments, placements of positions, performance appraisals, discipline and neutrality, salary and benefits, social security, until terminations. However, this is not stipulated in Government Employees and Work Agreement. In addition, The Draft of Government Regulation on Government Employees and Work Agreement Management has not been formally ratified and published into Government Regulation. The discussion in preparing a draft of the Act on the State Civil Apparatus raised the issues on the non-civil servant professionals whose their expertise was needed but they could not be recruited as a civil servant due to the personnel administration requirements, particularly on ages that were more than 35 years old. The purpose of establishing Government Employees and Work Agreement is to recruit the best citizens who are administratively not considered as the civil servant seen on ages. The categorization of Government Employees and Work Agreement and Civil Servants does not have an obvious concept so that it is necessary to revise the Act on State Civil Apparatus by considering the personnel transition method.Keywords - Government Employees and Work Agreement, Employee Affair, Recruitmen
STRUKTUR MODAL, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN
Get PDFFrom the expected income in the future. Good financial management can maximize company value. This study aims to determine the effect of capital structure and firm size on firm value. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange in the period 20014-2016. The method of determining the sample used was purposive sampling. By using several predetermined criteria, this study uses 39 manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this study indicate that: 1) capital structure does not affect the value of the company, 2) the size of the company has a negative and significant effect on firm value.Keywords - Capital Structure, Company Size, Company Value
PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED, EARNINGS PER SHARE DAN FIRM SIZE TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI
No full textThis study is intended to determine the effect of economic value added, market value added, earnings per share and firm size on Islamic stock returns on manufacturing companies listed in the Indonesian Syariah Stock Index in 2015-2017. This research will be analyzed using an error correction model commonly abbreviated as ECM. The sample in this study was obtained as many as 30 companies that joined the Indonesian Islamic Stock Index. Taken together the variables EVA, MVA, EPS and firm size have a significant effect on stock returns in both the short and long term indicated by the statistical F value of 0.041232 in the long term and short term of 0.00000 where the value is more small than α = 5% and the F value of statistics greater than the F table. Based on the data analysis that has been done, it can be seen that the EVA variables both long term and short term have no effect on stock returns.Keywords - Economic Value Added, Market Value Added, Earnings per Share, Firm Size to retur
PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. BUKADRI VISION BALIKPAPAN
Get PDFThis study aims to determine the effect of leadership style, work discipline and compensation on employee performance and analyze the dominant variables that affect employee performance at PT. Bukadri Vision Balikpapan. This type of research method is quantitative and uses a sample of 46 people. The results of this study indicate that simultaneous leadership style, work discipline and compensation affect employee performance. Partially, leadership style variables have no effect on employee performance. Work discipline has a positive effect on employee performance. Compensation has no effect on employee performance. Based on these results, the variable that has the most dominant influence is work discipline.Keywords - Leadership Style, Work Discipline, Employee Performance Compensatio
PEMETAAN PERAN DAN FUNGSI KOMPONEN DALAM EKOSISTEM PENDIDIKAN DI KOTA METRO PROVINSI LAMPUNG
Get PDFIn line with the objective of the establishment of the Republic of Indonesia, namely to educate the nation's life, the Ministry of National Education in its Strategic Plan has launched a theme “The formation of Persons and Ecosystems of Education and Culture that are characterized by the spirit of mutual cooperationâ€. This government commitment shows that education development must be carried out from various aspects, both from the aspect of education providers, and from the education process itself. The Metro City of Lampung Province as a city of education also has the same commitment as the central government, where in the 2016- 2021 Medium Term Development Plan carries education as a central theme in regional development policies. The spirit of the educational ecosystem proclaimed by the central government is also a reference in the development of education, but this has not been fully understood by all components of education in the Metro City education ecosystem. This research uses a qualitative method with a grounded theory approach. Analysis activities are carried out in the form of coding. There are two analytical procedures that are the basis for the coding process, namely; (a) making continuous comparisons; and (b) submitting questions. The research population is all education stakeholders, including students and education staff, parents, community organizations engaged in education and the Metro City Government. The results of the research show that not all components in the education ecosystem in Metro city understand their respective roles and functions, both core components, feeding components, and supporting components. Closer collaboration needs to be established between parents, educators and education staff, and school committees.Keywords - Educational Component, Educational Ecosyste
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN
Get PDFThis study aims to determine how much influence compensation and job satisfaction on employee performance at PT. Mandir Utama's Advanced Works. This research type is quantitative research and uses associative method, Data used is primary data. Based on the results of this study, obtained value R2 (R Square) of 0.617, it shows that Employee Performance (Y) is influenced by Compensation (X1), and Job Satisfaction (X2) of 61.7%, while the remaining 38.3% By another factor. Based on the results of multiple linear regression tests for hypothesis testing partially resulted there is influence Compensation (X1) on Employee Performance (Y) at PT. Karya Canggih Mandirutama, and there is an influence of Job Satisfaction (X2) on Employee Performance (Y) at PT. Mandir Utama's Advanced Works. Hypothesis testing simultaneously resulted in the influence of Compensation (X1), and Job Satisfaction (X2) on Employee Performance (Y) at PT. Mandir Utama's Advanced Works. Keywords: Compensation, Job Satisfaction, Employee Performance