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MAKNA INOVASI DALAM PANDANGAN PENGURUS KOPERASI SE-BANDUNG RAYA PADA ERA REVOLUSI INDUSTRI 4.0 在工业革命时代,万隆合作社行长认为创新的意义在于4.0
Pub Date : 2020-10-15 DOI: 10.55208/bistek.v13i2.213
Khaerul Syobar
Tujuan penelitian ini ialah untuk mengetahui bagaimana makna inovasi dalam pandangan pengurus koperasi se-Bandung Raya khususnya pada era revolusi industri 4.0. Hal ini muncul dari adanya persaingan yang semakin ketat dalam berinovasi baik regional, nasional, maupun internasional di era revolusi industri 4.0. Pendekatan penelitian yang digunakan adalah studi kualitatif jenis fenomenologi. Pengambilan data melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa makna inovasi dalam pandangan pengurus koperasi se-Bandung Raya khususnya pada era revolusi industri 4.0 ada tiga, yaitu : (1) inovasi dalam pandangan pengurus koperasi se-Bandung Raya sebagai meningkatkan produktivitas, (2) inovasi dalam pandangan pengurus koperasi se-Bandung Raya sebagai kebutuhan pelanggan, dan (3) inovasi dalam pandangan pengurus koperasi se-Bandung Raya sebagai cara dalam meningkatkan kinerja. Kesimpulan penelitian ini adalah inovasi pada era revolusi industri 4.0 bagi pengurus koperasi se-Bandung Raya merupakan keniscayaa dalam rangka mempertahankan eksistensi koperasi di era revolusi industri 4.0.
本研究的目的是了解万隆合作社行政官,特别是在工业革命时期,创新的意义。这是工业革命时期地区、国家和国际创新日益激烈的竞争的结果。使用的是一种定性研究现象学研究方法。通过采访、观察和文档检索数据。研究结果表明,合作社理事会的观点中创新意义se-Bandung公路特别是工业革命4.0时代中有三个,即:(1)创新管家se-Bandung公路合作社作为提高生产力的观点,(2)的创新观点管家se-Bandung公路作为顾客需求,合作社(3)的创新观点管家se-Bandung公路合作社中,以此提高绩效。这项研究的结论是工业革命4.0时代的创新为管家se-Bandung公路是keniscayaa合作社,以维持合作社在工业革命4.0时代的存在。
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引用次数: 0
PERBANDINGAN PERLAKUAN PAJAK PENGHASILAN UNTUK DOKTER DENGAN STATUS PEGAWAI NEGERI DAN DOKTER DENGAN STATUS PEGAWAI SWASTA 把医生的所得税与公务员身份和医生的私人身份进行比较
Pub Date : 2020-10-15 DOI: 10.55208/bistek.v13i2.215
Rizki Alaika
Penelitian ini bertujuan untuk menganalisis pengenaan Pajak Penghasilan untuk dokter dengan status pegawai negeri atau pegawai swasta serta menganalisis apakah terdapat persamaan dan perbedaan pengenaan Pajak Penghasilan antara dokter dengan status pegawai negeri atau pegawai swasta. Data yang digunakan oleh peneliti, yaitu data primer dan data sekunder. Metode penelitian yang digunakan adalah metode penelitian deskriptif. Hasil penelitian menunjukkan bahwa, Wajib Pajak orang pribadi dalam negeri yang berprofesi dokter dengan status sebagai pegawai negeri atau pegawai swasta dapat dikenakan Pajak Penghasilan yang bersifat final, tidak final, maupun tidak dikenakan Pajak Penghasilan atas penghasilan yang diperolehnya. Terdapat persamaan dan perbedaan pengenaan pajak penghasilan antara Wajib Pajak orang pribadi dalam negeri yang berprofesi dokter dengan status sebagai pegawai negeri dan pegawai swasta.  
该研究的目的是分析医生在公务员或私人雇员的地位下征收所得税的情况,并分析医生对所得税分配与公职人员或私人雇员身份之间是否有相似之处。研究人员使用的数据,即主数据和次级数据。采用的研究方法是描述性研究。研究结果表明,拥有公职或私人身份的医生专业人员纳税人的所得税可以对其收入征收最终、非最终或不应对所得税征收所得税。在执业内科医生纳税人与公职人员和私人雇员之间征收所得税有相似之处。
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引用次数: 0
TINJAUAN LITERATUR KOMPETENSI KEWIRAUSAHAAN PADA USAHA KECIL MENENGAH (UKM) 中小企业创业精神著作概述(中小企业)
Pub Date : 2020-10-15 DOI: 10.55208/bistek.v13i2.212
Farhan Maulana, Muhamad Rizal, Ria Arifianti
Kompetensi kewirausahaan merupakan pengetahuan, sikap dan keterampilan yang terhubung satu dengan lainnya, yang diperlukan pengusaha untuk dilatih dan dikembangkan agar mampu menghasilkan kinerja terbaik dalam mengelola usahanya. Di dalam aktivitas Usaha Kecil Menengah (UKM), kompetensi kewirausahaan inilah juga sangat diperlukan. Kompetensi kewirausahaan juga masih jarang diabahas terutama pada UKM. Maka, kami membahas klasifikasi, identifikasi dari beberapa publikasi ilmiah dan menganalisis pada literatur untuk menciptakan pemahaman secara rinci dalam bidang kompetensi kewirausahaan pada UKM. Kami menggunakan metode Systematic Mapping Study (SMS) untuk menelaah dari berbagai artikel di bidang komptenesi kewirausahaan pada UKM berdasarkan focus dan tipe riset dari waktu ke waktu. Hasil menunjukkan kategori dan kuantifikasi studi kompetensi kewirausahaan kedalam berbagai dimensi, juga ikhtisar topik dan tren penelitian kompetensi kewirausahaan pada UKM saat ini.
创业能力是一种相互关联的知识、态度和技能,需要企业家接受培训和发展,以在管理企业方面取得最佳表现。在中小企业活动中,这些创业能力也是必不可少的。创业能力也很少被讨论,尤其是中小企业。因此,我们讨论了分类、几份科学出版物的鉴定和对文献的分析,以便在中小企业创业能力领域建立详细的理解。我们使用系统标题研究(文本)的方法来研究基于焦点和研究类型的UKM的创业精神。结果显示了不同维度的创业能力研究的类别和数量,以及当前中小企业创业能力研究的主题概述和趋势。
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引用次数: 1
ANALISIS DESKRIPTIF BUDAYA ORGANISASI DI LINGKUNGAN DOSEN TETAP PTS SWASTA WILAYAH SUMATERA SELATAN 对南部苏门答腊地区私人PTS讲师病房的组织文化描述性分析
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v14i1.222
M. Helmi
The background of this research departs from the phenomenon of the demands of the times, which require the world of higher education to produce superior and competitive human resources in the economic field. This condition cannot be fulfilled solely by relying on State Universities. Therefore, the role of private universities is crucial. One of the private universities that can meet this need in the College of Economics. This higher education path is expected to meet the demands for reliable human resources in the economic field, both in the academic world and in the practical world. This condition cannot separate from the role of lecturers in meeting these demands. This study aimed to determine the organizational culture of permanent lecturers in the South Sumatra region. The population in this study were private university lecturers in the South Sumatra region. The research method uses a descriptive survey using descriptive analysis. The number of research samples was 185 respondents/permanent lecturers. The study results illustrate that organizational culture is not good, with two indicators having the lowest value. The indicators in question are doing work carefully and doing work carefully. For this reason, it is necessary to improve indicators by doing work carefully and doing work carefully.
本研究的背景与时代要求世界高等教育在经济领域培养优秀的、有竞争力的人才的现象脱节。这一条件不能仅仅依靠州立大学来实现。因此,私立大学的作用至关重要。经济学院是能够满足这一需求的私立大学之一。这一高等教育路径有望满足经济领域对可靠人力资源的需求,无论是在学术界还是在实际世界中。这种情况离不开讲师在满足这些要求方面的作用。本研究旨在确定在南苏门答腊地区的永久讲师的组织文化。本研究的研究对象是南苏门答腊地区的私立大学讲师。研究方法采用描述性调查和描述性分析。研究样本数量为185名受访者/终身讲师。研究结果表明,组织文化不好,有两个指标的值最低。有问题的指标做得很仔细,做得很仔细。为此,有必要通过认真做事、认真做事来提高指标。
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引用次数: 0
IMPACT OF OPERATING CASH FLOW ON STOCK RETURNS 经营性现金流对股票收益的影响
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v13i1.143
Bonifacius Parlin Sumarlin Malau, Ignatius Oki Dewa Brata
In this research, researchers aspire to examine the theory of whether there is a cash flow effect on stock changes. Stock returns which are used as stock measurement tools are a reflection of market reactions to what happens within the company in terms of fundamentals. Therefore to measure the fundamental factors that exist within the company researchers utilise operating cash flow. Operating cash flow is seen as being able to represent because operating cash flow data exists in every company. Moreover, hence that the comparison is balanced the researchers choose to use the population of companies in the LQ 45 area. After being tested using simple linear regression, the results are as previously thought that there are influences on the company's Fundamental factors which in this study is the Operating Cash Flow with market factors which in this study represented by Stock Return.  Keywords: financial statements, operating cash flow, stock return.
在本研究中,研究者渴望检验现金流量对股票变动是否有影响的理论。作为股票衡量工具的股票回报反映了市场对公司内部发生的基本情况的反应。因此,研究人员利用经营性现金流量来衡量公司内部存在的基本因素。经营性现金流量被认为是能够表示的,因为经营性现金流量数据存在于每个公司。此外,由于比较是平衡的,研究人员选择使用lq45地区的公司人口。经过简单线性回归的检验,结果与之前认为的一样,本研究中影响公司基本面的因素是经营性现金流量,而本研究中以股票收益为代表的市场因素。关键词:财务报表,经营性现金流,股票收益。
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引用次数: 0
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. INFOMEDIA NUSANTARA BAGIAN CALL CENTER TELE ACCOUNT MANAGEMENT (TAM) TELKOM BANDUNG 工作环境和工作纪律对我们的工作表现的影响,电话中心客户管理(TAM) TELKOM万隆)
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v13i1.144
D. Sari, Imelda Megawati, Imam Heriyanto
This research aims to find and analyze the impact of the work environment and work discipline on employee performance. This study uses descriptive analysis and verification analysis with 75 respondents. Besides, this study uses path analysis. The result shows that the work environment is adequate, the result of the work discipline is acceptable, and employee performance is decent. The direct and indirect effect of the work environment on performance is 0,458. The direct and indirect effect of work discipline on performance is 0,303. The entire effect is 0,761. Coefficient determination is 76,1%, and the rest is 24,0% from the other variables that affect employee performance, but they are not analyzed in this study.  Keywords: work environment, work discipline, employee performance.
本研究旨在发现和分析工作环境和工作纪律对员工绩效的影响。本研究采用描述性分析和验证性分析与75名受访者。此外,本研究还采用了通径分析法。结果表明,工作环境良好,工作纪律的结果是可以接受的,员工的表现是体面的。工作环境对绩效的直接和间接影响为0.0458。工作纪律对绩效的直接和间接影响为0.0303。整个效应是0.761。影响员工绩效的其他变量的决定系数为76.1%,其余为24.0%,但本研究未对其进行分析。关键词:工作环境,工作纪律,员工绩效。
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引用次数: 1
THE EFFECT OF WORKING CAPITAL TURNOVER ON PROFITABILITY (EMPIRICAL STUDY OF TEXTILE AND GARMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2018 PERIOD) 营运资金周转率对盈利能力的影响(2014-2018年印尼证券交易所纺织服装上市公司的实证研究)
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v13i1.145
Devita Sari, Ignatius Oki Dewa Brata
Cash flow from operating activities is the amount of cash flow originating from working capital is the right or part owned by the owner of the company indicated in the postal capital (share capital), surplus and retained earnings (S. Munawir, 2010: 19).  Profitability is a ratio to assess a company's ability to find profits or profits in a certain period.  This ratio can also provide a measure of the level of effectiveness of company management which can be shown from the profits obtained from sales or from investment income (Kasmir, 2015: 22). In this study the authors use quantitative methods, with descriptive research approaches and verification analysis.  by using the research method will be known a significant effect between the variables studied so that conclusions that will clarify the picture of the object under study, the sample in this study were 14 companies The analytical tool used in this study uses simple linear regression.  Based on the research results, the profitability represented by ROA is influenced by the working capital turnover.  Working Capital Turnover does not have a significant effect on Return of Assets. Keywords: working rounds of working and return of asset.
经营活动产生的现金流量是源于营运资金的现金流量,是公司所有者在邮政资本(股本)、盈余和留存收益中表示的权利或部分拥有的现金流量(S. Munawir, 2010: 19)。盈利能力是评估公司在一定时期内获得利润或利润的能力的比率。该比率还可以衡量公司管理的有效性水平,这可以从销售或投资收入中获得的利润中显示出来(Kasmir, 2015: 22)。在本研究中,作者采用定量研究方法,采用描述性研究方法和验证性分析。通过使用研究方法将已知的显著影响变量之间的研究,使结论,将澄清所研究的对象的图片,在本研究的样本是14家公司,在本研究中使用的分析工具使用简单的线性回归。研究结果表明,以资产收益率为代表的盈利能力受到营运资金周转率的影响。营运资金周转率对资产收益率无显著影响。关键词:工作轮次,资产返还。
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引用次数: 2
PENGEMBANGAN SISTEM INFORMASI MANAJEMEN PENGELOLAAN KEARSIPAN DI LEMBAGA JAMINAN SOSIAL 社会安全机构信息管理管理系统的发展
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v14i1.220
Dhea Perdana Coenraad, I. Heryanto, Haris Nurdiansyah, Jimmy Rusjiana
This study aims to see to what extent the effectiveness of an information system that has just been implemented in a social security institution where this system is a replacement for the previous system which is considered less effective in managing archives. Based on the results of research and testing, it was found that this new system has a better effectiveness value and a far more optimal level of accuracy in archiving management.
本研究旨在了解在社会保障机构中刚刚实施的信息系统的有效性,该系统取代了以前被认为在管理档案方面效率较低的系统。研究和测试结果表明,该系统在档案管理中具有更好的效能价值和更高的准确性。
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引用次数: 0
STUDI EKSPLANATORI MENGENAI PENGARUH IKLIM KOMUNIKASI ORGANISASI TERHADAP KEPUASAN KERJA TENAGA KEPENDIDIKAN PASCA PENERAPAN POLA KARIR JABATAN FUNGSIONAL PADA SALAH SATU UNIVERSITAS DI KOTA BANDUNG 关于组织交流气候影响的出口研究对万隆某一大学职能职能职能工作满意度的影响
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v13i1.141
Dhea Perdana Coenraad, Ester Manik, Haris Nurdiansyah
This study aims to discover the significance of the influence of organizational communication climate which consists of (1) trust, (2) joint decision making, (3) honesty, (4) openness in downward communication, (5) listening in upward communication, and ( 6) attention to high-performance goals for job satisfaction of teaching staff at Padjadjaran University. This study uses a quantitative approach with an explanatory survey method, which aims to obtain an explanation of the causal relationship between the research variables carried out through inferential statistical testing of path analysis. The population in this study was 1661 civil servants at Padjadjaran University, then the sample was determined based on the Taro Yamane formula as many as 325 respondents. The research results show that the variables of trust, honesty, and attention to high-performance goals have a significant effect on the job satisfaction of teaching staff at Padjadjaran University. Meanwhile, the variables of joint decision-making, openness in downward communication, and listening in upward communication did not have a significant effect. Still, they gave a positive contribution to the job satisfaction of teaching staff at Padjadjaran University. The results showed that the influence of organizational communication climate on job satisfaction of teaching staff at Padjadjaran University was 63.20%. This study concludes that there is a significant influence of organizational communication climate, either directly or indirectly, on the job satisfaction of teaching staff at Padjadjaran University.  Keywords: climate, communication, job satisfaction, organization.
本研究旨在探讨(1)信任、(2)共同决策、(3)诚实、(4)向下沟通的开放、(5)向上沟通的倾听、(6)关注绩效目标的组织沟通氛围对Padjadjaran大学教师工作满意度的影响。本研究采用定量方法和解释性调查法,旨在通过通径分析的推理统计检验对研究变量之间的因果关系进行解释。本研究的人口为帕德贾兰大学的1661名公务员,然后根据山根太郎公式确定的样本多达325名。研究结果表明,信任、诚实和关注绩效目标这三个变量对Padjadjaran大学教师的工作满意度有显著影响。同时,共同决策、向下沟通中的开放、向上沟通中的倾听等变量的影响不显著。尽管如此,他们对帕德贾兰大学教师的工作满意度做出了积极的贡献。结果表明,组织沟通氛围对帕德贾兰大学教师工作满意度的影响为63.20%。本研究发现,组织沟通氛围对Padjadjaran大学教师的工作满意度有直接或间接的显著影响。关键词:气候,沟通,工作满意度,组织。
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引用次数: 0
PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP PENGENDALIAN INTERNAL PENGGAJIAN (STUDI PADA SALAH SATU PERUSAHAAN DISTRIBUTOR SPARE PART SEPEDA MOTOR) 工资信息系统对工资内部控制的影响(摩托车零件经销商的研究)
Pub Date : 2020-04-15 DOI: 10.55208/bistek.v14i1.223
Anisa Septiani, M. Yusup, Boy Suzanto, Anton Tirta Komara
This study aims to determine the effect of payroll accounting information systems on payroll internal control. This study uses a quantitative approach with a survey approach to employees directly related to the accounting information system at a motorcycle spare part dealer in Badung City with 30 respondents. Using a simple linear regression analysis technique to determine the magnitude of the influence used the influence of the payroll accounting information system on payroll internal control. The calculation results show a positive influence of the payroll accounting information system on internal control of payroll with a total effect of 66.4%. The remaining 33.6% can influence by other factors not examined in the study.
本研究旨在确定工资会计信息系统对工资内部控制的影响。本研究采用定量的方法与调查的方法直接涉及会计信息系统的员工在巴东市摩托车零配件经销商与30名受访者。利用简单的线性回归分析技术确定了工资会计信息系统对工资内部控制的影响程度。计算结果表明,工资会计信息系统对工资内部控制产生了积极的影响,总效果为66.4%。剩下的33.6%会受到本研究未考虑的其他因素的影响。
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引用次数: 2
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Majalah Bisnis Dan IPTEK
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