1,720,982 research outputs found

    MANAJEMEN LABA (EARNING MANAGEMENT) DAN PEMILIHAN METODE AKUNTANSI PADA SAAT IPO (STUDI PADA BURSA EFEK JAKARTA)

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    Ada banyak faktor yang mempengaruhi perilaku manajer untuk mengendalikan tingkat keuntungan suatu perusahaan dan informasi keuangan. Studi empirik membuktikan ada 5 faktor yang berhubungan dengan manajemen laba yaitu ukuran perusahaan, tingkat pertumbuhan perusahaan, financial leverage, proporsi saham pemilik perusahaan, penjamin emisi. Penelitian ini menggunakan 34 perusahaan industri sebagai sampel penelitian yang go publik antara 1995 sampai dengan 1997 di Bursa Efek Jakarta. Hasil analisis dengan menggunakan Total Accrual Multivariate yaitu Ordinary Least Square model, menunjukkan bahwa hanya ukuran perusahaan yang mempunyai hubungan yang signifikan pada perusahaan yang go publik, dan variabel yang lain tidak signifikan

    “Hukum Menyewakan Lahan Kosong Untuk Bercocok Tanam Secara Tunai Menurut Yusuf Al-Qardhawi (Studi Kasus Di Desa Siloting Kecamatan Batunadua Kota Padang Sidimpuan)”

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    Sewa menyewa lahan kosong untuk bercocok tanam adalah salah satu dari kegiatan muamalah yang di perbolehkan dalam syariat islam namun dalam perakteknya masyarakat masih banyak yang belum mengerti aturan yang ada pada syariat islam, maka timbul pertanyaan apakah sewa-menyewa lahan kosong yang di peraktekkan masyarakat tersebut sudah sesuai dengan aturan syariat islam? Skripsi ini di tulis dengan tujuan untuk memberikan pembelajaran kepada masyarakat agar akad sewa-menyewa lahan kosong tersebut dapat direalisasikan dengan benar, sebagaimana yang di tulis oleh Yusuf Al-Qardhawi di dalam kitabnya Halal Haram fi’ Islam bahwa menyewakan lahan kosong untuk bercocok tanam secara tunai adalah haram dari pendapat Yusuf Al-Qardhawi tersebut dapat di ambil kesimpulan bahwa menyewakan lahan kosong untuk bercocok tanam secara tunai tidak boleh Untuk meneliti kegiatan tersebut maka skripsi ini di tulis dengan melakukan penelitian ke desa dan pendekatan kepada masyarakat desa yang menjadi tujuan penelitian kemudian setelah memperoleh informasi dan data yang relevan langkah selanjutnya membandingkan dengan hukum- hukum syariat islam. di kalangan masyarakat masih banyak di temui yang melakukan sewa-menyewa tanah dengan cara pembayaran uang tunai di awal akad sedangkan dalam aturan yang ada bahwa menyewakan lahan kosong dengan pembayaran uang tunai di awal akad tidak di bolehkan menurut Yusuf Al-Qardhawi

    The Effect of Leadership and Diversity on Organizational Commitments in BRI Bank Bondowoso

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    INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 8, ISSUE 08, AUGUST 2019Banking is an intermediary institution that collects and distributes funds, and sells other services. Therefore banks are inc reasingly aware of the importance of service, the better the service, the bank will progress and develop. Service is very closely r elated to human resources or labor. The diversity of human resources in it greatly determines the success of the company. The manager's role is to unite the diversit y of existing human resources so that the workforce can do its job and feel part of the organization and commit not to leave the organization. This study aims to analyze the influence of leadership and diversity on organizational commitment at BRI Bank Bondowoso. This research was conducted with employees of BRI Bank Bondowoso. Data collection by observation, while determining the respondents with purposive sampling method. Data analysis used multiple linear regression analysis

    The Effect of Competence and Capacity Building on Teaching Performance in Teacher Certification Process

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    Int. J. Adv. Res. 6(6), 839-845The purpose of this study was to measure the effect of teacher capacity building and competence on teaching performance in teacher certification process. This research was conducted with quantitative descriptive type. The population is teachers attending certification, with a sample of physics teachers at jember university in 20017 from 34 respondents, data analysis using linear regression SPSS (Statistical Product And Service Solution) 20th version. The result of the research shows that there is no strong influence of teacher competence on teaching performance with regression coefficient F anova, Ftable> F arithmetic meaning not having strong influence, while the effect of capacity improvement through teacher certification to teaching performance is obtained the same thing. It can be concluded that teacher competence and teacher capacity building need to be developed not only through Competency test and teacher certification with teacher education and training model so that there is strong influence between competence test and Capacity Building on teacher performance and better education quality in Indonesia. From this research, there are other factors that influence teacher performance outcomes

    Potential And Problems Of Small And Large Scale Processed Coffee Businesses In Jember Regency

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    Review of Integrative Business and Economics Research, Vol. 5, no. 2, pp.105-113, April 2016This research aims to know and identify the potential map of the small and large scale processed coffee businesses in Jember regency. Moreover, the research aims to know and analyze the fundamental problems faced by the processed coffee business in Jember regency. Finally, it aims to know the underlying reason and possible alternative solution. The research uses a comparative descriptive analysis. Information is collected through in-depth interview from key informants. The potential of communit y-based coffee in Jember regency is very ideal because of its topography, soil and weather are suitable for coffee cultivation. This has been proven since the Dutch East Indies colonialization. The best coffee producer in Jember regency is produced in Sidomulyo village. The large scale processed coffee is managed by PTPN XII. The main problems faced by the processed coffee business in Sidomulyo are the low quality of human resources, the limited funds for the community-based coffee operations, and the limited coffee processing machinery. Meanwhile, the problem faced by the PTPN XII large scale processed coffee business is its upstream industry of ground coffee powder. This is due to the limited marketing in self-owned outlets such as the Gumitir café and the café in Gajah Mada street

    FUNDAMENTAL PROBLEMS FACED BY THE HOME-BASED INDUSTRIES IN JEMBER REGENCY

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    International Journal of Economics, Commerce and Research (IJECR) ISSN (P): 2250-0006; ISSN (E): 2319-4472 Vol. 7, Issue 3, Jun 2017, 13-20Jember is the three largest districts in East Java, besides Malang and Surabaya. Jember is a famous carnifal city, which is worldwide known as Jember Fashion Carnifal (JFC). The magnet of JFC is capable for domestic tourists and foreign tourists. The moment a number of visitors go to the town of Jember, they are arrested by employers for producing souvenirs, typical of mud; especially, those made from raw cassava are produced by farmers in Jember. Special food made from cassava from Jember includes, tape in the packaging box, pro taper, brownies tape. Bakpia tape, and dodol tape are already known to the public in Jember and tourists from East Java, Indonesia and foreign countries. Descriptive analysis was used for highlighting the problems and mapping the potential small business, home-based cassava. SWOT analysis was used as an analytical tool to identify the problem and map the potential home-based small businesses in developing their business. SWOT analysis is a form of coverage efforts, to identify the strengths, weaknesses, opportunities, and threats that determine the performance of a company or small business and home-based cassava. Based on the analysis performed using SWOT analysis, it is suggested that, the problems of small businesses are home-based. The primary cassava can be produced with standard product quality, human resources, finance and marketing, which still tend to be conventional and need more innovation-based online sales. The role of local government as well as businessmen, and a major center for souvenirs in Jember are needed, in order to develop a homebased small business cassava

    The Effect Of Change Management And Managerial Skill To Employee Motivation

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    INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 7, ISSUE 7, JULY 2018acing competitive competition, external and internal challenges, encouraging companies to make change management, both struc tural change, technological change and people change. The success of management change will be seen in increasing employee motivation in work. A manager must have managerial skills and technical skill in order to determine the right policies and strategies. Managerial skills will be able to convince motivated employees to participate in realizing the company' s goals. The population of this research is employees in timber companies in Jombang. The sampling technique used is Purposive Sampling, with the criteria of education, working period, time, and division of work, obtained 138 respondents. Data analysis used multiple regression analysis. The result of data analysis proves that there is influence of management cha nge to employee motivation. While managerial skills have no effect on employee motivation. The results of this study also proves that management changes and managerial skills jointly affect employee motivation

    Effect of Environmental Work Leadership Style Compensation on Employee Productivity Intervening as Employee Satisfaction in Business Unit PT. Brantas Bipraya in Jakarta

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    INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 8, ISSUE 07, JULY 2019The purpose of this study are: 1. To analyze the work environment on employee job satisfaction; 2. analyze the leadership style on employee job satisfaction; 3. To analyze the compensation on employee job satisfaction; 4. To analyze the job satisfaction of employees on labor productivity; 5. To analyze the work environment on employee productivity; 6. To analyze the leadership style on employee productivity; 7. To analyze compensation on employee productivity. The population in this study were employees and workers in the unit of PT. Abipraya Brantas overall amounted to 371 people. The number of respondents was 192 selected Proportionate Stratified Random Sampling method. The analyzed data are primary dat a. The data was obtained through a survey with questioning techniques. Further research hypothesis tested by path analysis. The results showed: 1) Work environment positive and significant effect on employee job satisfaction. 2) The style of leadership and a significant positive effect on employee job satisfaction. 3) Compensation positive and significant effect on employee job satisfaction. 4) The employee satisfaction and significant positive effect on employee productivity. 5) The working environment positive and significant impact on employee productivity. 6) The leadership style positive and significant impact on employee productivity. 7) Compensation positive and significant impact on employee productivity

    Pengaruh Kualitas Kehidupan Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan Melalui Komitmen Organisasi pada Bengkel Resmi Sepeda Motor Honda di Kecamatan Sumbersari Kabupaten Jember

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    Bisma: Jurnal Bisnis dan Manajemen, Vol. 12, No. 1 Januari 2018 Hal. 81 - 91Honda official workshop (AHASS) is a maintenance and repair service company for motorcycle products of Honda. To fulfill customers demand, the company management tries to improve employee performance in order to make their consumers satisfied with the offered service. The objectives of this research are to significantly examine the direct influence of quality of work life and work satisfaction on employee performance and the indirect influence of quality of work life and work satisfaction on employee performance through organizational commitment. This is an explanatory research with the sample consists of 50 (fifty) employees of Honda official workshops in Sumbersari District, Jember. Data were analyzed using path analysis with SPSS 19. The results show that quality of work life has a positive and significant effect on employee performance and organizational commitment; work satisfaction has a positive and significant effect on employee performance and organizational commitment; and organizational commitment has a positive and significant effect on employee performance

    PENGARUH KUALITAS KEHIDUPAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN MELALUI KOMITMEN ORGANISASI PADA BENGKEL RESMI SEPEDA MOTOR HONDA DI KECAMATAN SUMBERSARI KABUPATEN JEMBER

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    Abstract: Honda official workshop (AHASS) is a maintenance and repair service company for motorcycle products of Honda. To fulfill customers demand, the company management tries to improve employee performance in order to make their consumers satisfied with the offered service. The objectives of this research are to significantly examine the direct influence of quality of work life and work satisfaction on employee performance and the indirect influence of quality of work life and work satisfaction on employee performance through organizational commitment. This is an explanatory research with the sample consists of 50 (fifty) employees of Honda official workshops in Sumbersari District, Jember. Data were analyzed using path analysis with SPSS 19. The results show that quality of work life has a positive and significant effect on employee performance and organizational commitment; work satisfaction has a positive and significant effect on employee performance and organizational commitment; and organizational commitment has a positive and significant effect on employee performance. Keywords:     Quality of Work Life, Work Satisfaction, Organizational Commitment, and Performance
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