Pub Date : 2018-10-31DOI: 10.31955/mea.vol2.iss3.pp1-27
Esmeraldo Ebenezer, Rolyana Ferinia
Penelitian ini dilakukan untuk mengetahui kondisi kesehatan keuangan perusahaan dan memverifikasi keakuratan melalui model Altman Z-Score terhadap opini audit pada perusahaan minyak dan gas yang telah terdaftar di Bursa Efek Indonesia. Ini adalah penelitian deskriptif kuantitatif menggunakan data sekunder. Data-data ini dianalisis dengan menggunakan metode Altman Z-Score dan mengkaji keakuratan opini audit. Hasilnya menunjukkan bahwa perusahaan migas memiliki kondisi keuangan yang tidak stabil dan cenderung berpotensi bangkrut. Hanya dua dari tujuh perusahaan yang memiliki kemungkinan untuk diselamatkan. Hasil lain menunjukkan rendahnya akurasi model Altman Z-Score terhadap opini audit. Artinya, kinerja keuangan perusahaan migas pada 2013-2017 masih perlu ditingkatkan.
{"title":"MENGEMBANGKAN OPINI AUDIT: ANALISIS PREDIKSI KEBANGKURTAN MODEL ALTMAN Z-SCORE","authors":"Esmeraldo Ebenezer, Rolyana Ferinia","doi":"10.31955/mea.vol2.iss3.pp1-27","DOIUrl":"https://doi.org/10.31955/mea.vol2.iss3.pp1-27","url":null,"abstract":"Penelitian ini dilakukan untuk mengetahui kondisi kesehatan keuangan perusahaan dan memverifikasi keakuratan melalui model Altman Z-Score terhadap opini audit pada perusahaan minyak dan gas yang telah terdaftar di Bursa Efek Indonesia. Ini adalah penelitian deskriptif kuantitatif menggunakan data sekunder. Data-data ini dianalisis dengan menggunakan metode Altman Z-Score dan mengkaji keakuratan opini audit. Hasilnya menunjukkan bahwa perusahaan migas memiliki kondisi keuangan yang tidak stabil dan cenderung berpotensi bangkrut. Hanya dua dari tujuh perusahaan yang memiliki kemungkinan untuk diselamatkan. Hasil lain menunjukkan rendahnya akurasi model Altman Z-Score terhadap opini audit. Artinya, kinerja keuangan perusahaan migas pada 2013-2017 masih perlu ditingkatkan.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121813933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-10-25DOI: 10.31955/mea.vol1.iss1.pp1-18
I. Fitriani, Rifqi Ali Mubarok
This research was conducted at the STIE Muhammadiyah Bandung on courses Accounting and Management. It used 4 variables; the independent variables which consist of Service Quality, Image of Institution intermediate variables are making the decision to use the services and the dependent variable is the student satisfaction. The data is collected by using a closed questionnaire which is consisting of an introduction and the contents of the questionnaire. It is divided into two parts: 1. The respondent data which consists of age, sex, year of entry. 2. Assessment of the marketing mix variables, making the selection, student satisfaction. The measurement scale used is Likert scale which consists : 1 represents strongly disagree, 2 represents disagree, 3 represents less agree, 4 represents agree and 5 represents strongly agree. The number of samples involved in this study were 232 respondents which is drawn from 554 people (total population). Validity test conducted on 26 respondents as a test of the questionnaire. Reliability test, measuring devices used in this research is to examine the correlation between items (inter - item correlation) by calculating the value of Cronbach Alpha. The method used in this research is descriptive analysis and verificative analysis. The technique of data analysis used is correlation analysis to determine the degree of closeness of the relationship between the study variables and path analysis techniques to determine the influence (directly or indirectly) of the independent variable on the dependent variable. In operation, the data analysis is using SPSS 21,00 software. The result of data processing is obtained as follows: There is the influence of the service quality and image institution through decision to use the services simultaneously by 50% and the remaining 41% is contributed by other variables which are not examined in this study.. There is the effect of the decision to use the services of student satisfaction at 64,1% and the remaining 35,9% is contributed by other variables which is not examined in this study.
{"title":"PENGARUH KUALITAS PELAYANAN DAN CITRA LEMBAGA TERHADAP KEPUTUSAN PENGGUNAAN JASA PENDIDIKAN SERTA DAMPAKNYA PADA KEPUASAN MAHASISWA ( penelitian pada mahasiswa STIE Muhammadiyah Bandung semester VII, V, III, program studi Akuntansi dan Manajemen )","authors":"I. Fitriani, Rifqi Ali Mubarok","doi":"10.31955/mea.vol1.iss1.pp1-18","DOIUrl":"https://doi.org/10.31955/mea.vol1.iss1.pp1-18","url":null,"abstract":"This research was conducted at the STIE Muhammadiyah Bandung on courses Accounting and Management. It used 4 variables; the independent variables which consist of Service Quality, Image of Institution intermediate variables are making the decision to use the services and the dependent variable is the student satisfaction. \u0000The data is collected by using a closed questionnaire which is consisting of an introduction and the contents of the questionnaire. It is divided into two parts: 1. The respondent data which consists of age, sex, year of entry. 2. Assessment of the marketing mix variables, making the selection, student satisfaction. The measurement scale used is Likert scale which consists : 1 represents strongly disagree, 2 represents disagree, 3 represents less agree, 4 represents agree and 5 represents strongly agree. \u0000The number of samples involved in this study were 232 respondents which is drawn from 554 people (total population). Validity test conducted on 26 respondents as a test of the questionnaire. Reliability test, measuring devices used in this research is to examine the correlation between items (inter - item correlation) by calculating the value of Cronbach Alpha. \u0000The method used in this research is descriptive analysis and verificative analysis. The technique of data analysis used is correlation analysis to determine the degree of closeness of the relationship between the study variables and path analysis techniques to determine the influence (directly or indirectly) of the independent variable on the dependent variable. In operation, the data analysis is using SPSS 21,00 software. \u0000The result of data processing is obtained as follows: \u0000 \u0000There is the influence of the service quality and image institution through decision to use the services simultaneously by 50% and the remaining 41% is contributed by other variables which are not examined in this study.. \u0000There is the effect of the decision to use the services of student satisfaction at 64,1% and the remaining 35,9% is contributed by other variables which is not examined in this study. \u0000","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115039633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-10-08DOI: 10.31955/mea.vol2.iss1.pp129-154
Indra Sasangka
Dalam menenuhi permintaan kebutuhan masyarakat, perusahaan harus menghadapi persaingan yang ketat baik untuk perusahaan yang sejenis maupun yang berbeda sama sekali. Maka Pelayanan kepada konsumen menjadi sangat penting artinya bagi kehidupan suatu perusahaan, karena tanpa konsumen, maka tidak akan terjadi transaksi jual beli diantara keduanya. sehingga menuntut perusahaan untuk melakukan persaingan yang sangat ketat.Untuk dapat terus bertahan perusahaan dituntut untuk melakukan strategi bauran pemasaran dengan baik. Untuk meningkatkan volume penjualan perusahaan harus mampu memasarkan produknya dengan baik. Kegiatan pemasaran perusahaan akansangat berpengaruh terhadap volume penjualan. Meningkatnya volume penjualan dapat dicapai jika strategi bauran pemasaran diterapkan dalamperusahaan dengan tepat.Metode yang digunakan pada penelitian ini adalah metode deskriptif yang merupakan cara ilmiah untuk mendapatkan data dengan tujuan dan dengan kegunaan tertentu. Dan cara ilmiah ini berarti kegiatan penelitian itu didasarkan pada ciri-ciri keilmuan yang rasional, empiris dan sistematis. Dikatakan rasional itu karena kegiatan penelitian itu dilakukan dengan cara-cara yang masuk akal, sehingga dapat terjangkau oleh penalaran manusia. Empiris berarti cara-cara yang dilakukan itu dapat diamati oleh indera manusia, dan mengetahui cara-cara yang digunakan. Sedangkan sistematis itu berarti proses yang digunakan dalam penelitian itu menggunakan langkah-langkah tertentu yang bersifat logis.Dari hasil penelitian ini diperoleh bentuk persamaan regresi linear sederhana sebagai berikut : Y = 38.496 + 0.881X, artinya bahwa peningkatan aspek penetapan harga akan mengakibatkan peningkatan terhadap volume penjualan. Dengan kata lain setiap peningkatan aspek kualitas pelayanan sebesar 1 akan diikuti dengan peningkatan aspek volume penjualan sebesar 0.881. Demikian pula sebaliknya, jika aspek kualitas pelayanan mengalami penurunan sebesar 1 maka aspek volume penjualan pasti akan cenderung mengalami penurunan sebesar 0.881.Penelitian ini menyimpulkan bahwa besarmya kontribusi pengaruh variabel kualitas pelayanan (kehandalan, ketanggapan, jaminan, empati dan bukti fisik) terhadap kualitas pelayanan pada minimarket Minamart’90 adalah sebesar 67 %. Sementara sisanya sebesar 33 % dipengaruhi oleh variabel lain yang tidak diteliti.
{"title":"PENGARUH KUALITAS PELAYANAN TERHADAP VOLUME PENJUALAN PADA MINI MARKET MINAMART'90 BANDUNG","authors":"Indra Sasangka","doi":"10.31955/mea.vol2.iss1.pp129-154","DOIUrl":"https://doi.org/10.31955/mea.vol2.iss1.pp129-154","url":null,"abstract":"Dalam menenuhi permintaan kebutuhan masyarakat, perusahaan harus menghadapi persaingan yang ketat baik untuk perusahaan yang sejenis maupun yang berbeda sama sekali. Maka Pelayanan kepada konsumen menjadi sangat penting artinya bagi kehidupan suatu perusahaan, karena tanpa konsumen, maka tidak akan terjadi transaksi jual beli diantara keduanya. sehingga menuntut perusahaan untuk melakukan persaingan yang sangat ketat.Untuk dapat terus bertahan perusahaan dituntut untuk melakukan strategi bauran pemasaran dengan baik. Untuk meningkatkan volume penjualan perusahaan harus mampu memasarkan produknya dengan baik. Kegiatan pemasaran perusahaan akansangat berpengaruh terhadap volume penjualan. Meningkatnya volume penjualan dapat dicapai jika strategi bauran pemasaran diterapkan dalamperusahaan dengan tepat.Metode yang digunakan pada penelitian ini adalah metode deskriptif yang merupakan cara ilmiah untuk mendapatkan data dengan tujuan dan dengan kegunaan tertentu. Dan cara ilmiah ini berarti kegiatan penelitian itu didasarkan pada ciri-ciri keilmuan yang rasional, empiris dan sistematis. Dikatakan rasional itu karena kegiatan penelitian itu dilakukan dengan cara-cara yang masuk akal, sehingga dapat terjangkau oleh penalaran manusia. Empiris berarti cara-cara yang dilakukan itu dapat diamati oleh indera manusia, dan mengetahui cara-cara yang digunakan. Sedangkan sistematis itu berarti proses yang digunakan dalam penelitian itu menggunakan langkah-langkah tertentu yang bersifat logis.Dari hasil penelitian ini diperoleh bentuk persamaan regresi linear sederhana sebagai berikut : Y = 38.496 + 0.881X, artinya bahwa peningkatan aspek penetapan harga akan mengakibatkan peningkatan terhadap volume penjualan. Dengan kata lain setiap peningkatan aspek kualitas pelayanan sebesar 1 akan diikuti dengan peningkatan aspek volume penjualan sebesar 0.881. Demikian pula sebaliknya, jika aspek kualitas pelayanan mengalami penurunan sebesar 1 maka aspek volume penjualan pasti akan cenderung mengalami penurunan sebesar 0.881.Penelitian ini menyimpulkan bahwa besarmya kontribusi pengaruh variabel kualitas pelayanan (kehandalan, ketanggapan, jaminan, empati dan bukti fisik) terhadap kualitas pelayanan pada minimarket Minamart’90 adalah sebesar 67 %. Sementara sisanya sebesar 33 % dipengaruhi oleh variabel lain yang tidak diteliti.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122587244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-02DOI: 10.31955/JIMEA.VOL1.ISS1.PP30-41
Indra Sasangka, Asep Suwarna, Rana Juliansyah
Implementation of the activity or activities in an organization is busy cally intended to achieve the goals or objectives that have been shet he previously. Employee performance is the work of employees in performing their duties in accordance with the responsibilities assigned to all employees. Compentation is believed to affect the performace of the employess discipline and PT Putera Papan Hutama. The method used is descriptive method verivikatif case study approach, using data collected with a list of question prepared by the scale option five to 37 employees PT Putera Papan Hutama as the respondent. Data processing technique used is to use the correlation coefificient analisis, Sample linear regression coefficients and determinants. By using the SPSS software program to find The effect compentation amounting the value of employees disciplined PT Putera Papan Hutama by 65,4 % and 34,6 % is influenced by other variables that are not in meticulous.
在一个组织中，一个或多个活动的实施通常是为了实现先前设定的目标。员工绩效是员工按照分配给全体员工的职责履行职责的工作。补偿被认为会影响失业纪律和PT Putera Papan Hutama的表现。所使用的方法是描述性方法验证的案例研究方法，使用收集的数据与问题列表准备的规模选项5至37名员工PT Putera Papan Hutama作为受访者。数据处理采用的技术是利用相关系数分析、样本线性回归系数和行列式。通过SPSS软件程序发现，受其他变量影响的补偿金分别为Putera Papan Hutama员工纪律价值的65.4%和34.6%，这些变量的影响并不细致。
{"title":"PENGARUH KOMPENSASI TERHADAP DISIPLIN KARYAWAN DI PT.PUTERA PAPAN HUTAMA","authors":"Indra Sasangka, Asep Suwarna, Rana Juliansyah","doi":"10.31955/JIMEA.VOL1.ISS1.PP30-41","DOIUrl":"https://doi.org/10.31955/JIMEA.VOL1.ISS1.PP30-41","url":null,"abstract":"Implementation of the activity or activities in an organization is busy cally intended to achieve the goals or objectives that have been shet he previously. Employee performance is the work of employees in performing their duties in accordance with the responsibilities assigned to all employees. Compentation is believed to affect the performace of the employess discipline and PT Putera Papan Hutama. \u0000The method used is descriptive method verivikatif case study approach, using data collected with a list of question prepared by the scale option five to 37 employees PT Putera Papan Hutama as the respondent. Data processing technique used is to use the correlation coefificient analisis, Sample linear regression coefficients and determinants. \u0000By using the SPSS software program to find The effect compentation amounting the value of employees disciplined PT Putera Papan Hutama by 65,4 % and 34,6 % is influenced by other variables that are not in meticulous.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125733003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-23DOI: 10.31955/JIMEA.VOL1.ISS1.PP10-29
Agus Bagianto, Y. Yuniati
The research was done at Kurnia Asih Orphanage in Bandung. The cases was formulated as follow : are there the influence of leadership to ward the social welfare of the foster child and are there the influence of motivation of the foster child to ward the social welfare of the foster child, then are there the influence of leadership and the motivation of a foster child as simultanously to ward the social welfare of a foster child at Kurnia Asih Orphanage. The research methode used descriptive analysis and the application to operate has been used by SPSS.16 with the 50 population as respondent for all children who live in Kurnia Asih Orphanage. The data analysis technique has been used the cross tabulation statistic analysis to be seen from gender and the age of children and means one-way anova to be seen from levels of education and the status of the child. Then used the correlation analysis technique to know about correlationship degree among the research variabel and path analysis technique. The research of result that the leadership, motivation of the foster child and sosial welfare of the foster child variable is the best category. There are the influential a significant positive the leadership (X1) toward the social welfare of a foster child (Y) at Kurnia Asih Orphanage, has got 0,391 or 39,1%. There are the the influential a significant positive the motivation of a foster child (X2) toward the social welfare of a foster child (Y) at Kurnia Asih Orphanage, has got 0,413 or 41,3%. there are the influence of leadership (X1) and the motivation of a foster child (X2) as simultanously to ward the social welfare of a foster child (Y) at Kurnia Asih Orphanage, has got 0,545 or 54,5%. The Conclusion from this research is proved the influential a significant positive between the leadership (X1) and the motivation of the foster child (X2) toward social welfare of the foster child (Y) at Kurnia Asih Orphanage.
{"title":"PENGARUH KEPEMIMPINAN DAN MOTIVASI ANAK ASUH TERHADAP KESEJAHTERAAN SOSIAL ANAK ASUH DI PANTI ASUHAN KURNIA ASIH BANDUNG","authors":"Agus Bagianto, Y. Yuniati","doi":"10.31955/JIMEA.VOL1.ISS1.PP10-29","DOIUrl":"https://doi.org/10.31955/JIMEA.VOL1.ISS1.PP10-29","url":null,"abstract":"The research was done at Kurnia Asih Orphanage in Bandung. The cases was formulated as follow : are there the influence of leadership to ward the social welfare of the foster child and are there the influence of motivation of the foster child to ward the social welfare of the foster child, then are there the influence of leadership and the motivation of a foster child as simultanously to ward the social welfare of a foster child at Kurnia Asih Orphanage. \u0000The research methode used descriptive analysis and the application to operate has been used by SPSS.16 with the 50 population as respondent for all children who live in Kurnia Asih Orphanage. The data analysis technique has been used the cross tabulation statistic analysis to be seen from gender and the age of children and means one-way anova to be seen from levels of education and the status of the child. Then used the correlation analysis technique to know about correlationship degree among the research variabel and path analysis technique. \u0000The research of result that the leadership, motivation of the foster child and sosial welfare of the foster child variable is the best category. There are the influential a significant positive the leadership (X1) toward the social welfare of a foster child (Y) at Kurnia Asih Orphanage, has got 0,391 or 39,1%. There are the the influential a significant positive the motivation of a foster child (X2) toward the social welfare of a foster child (Y) at Kurnia Asih Orphanage, has got 0,413 or 41,3%. there are the influence of leadership (X1) and the motivation of a foster child (X2) as simultanously to ward the social welfare of a foster child (Y) at Kurnia Asih Orphanage, has got 0,545 or 54,5%. \u0000The Conclusion from this research is proved the influential a significant positive between the leadership (X1) and the motivation of the foster child (X2) toward social welfare of the foster child (Y) at Kurnia Asih Orphanage.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127023062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-18DOI: 10.31955/mea.vol3.iss1.pp29-43
A. Puspasari, A. Suhendra, Endang Kusnaeni
Bila perusahaan mempunyai sebuah piutang, maka suatu hal yang wajar bila ada kemungkinan dari piutang tersebut tidak tertagih. Timbulnya piutang yang tidak tertagih bisa disebabkan dari dua faktor yaitu faktor internal dan faktor eksternal. sehingga diperlukan Pengendalian Internal Piutang yang merupakan pengendalian terhadap tagihan dari proses penjualan secara kredit. Tujuan dari penelitian ini adalah untuk melihat pengendalian internal piutang yang dilakukan perusahaan, dan masalah-masalah yang terjadi serta solusinya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yaitu metode yang menggambarkan secara rinci tentang hasil penelitian. serta data berbentuk angka-angka secara langsung dari hasil penelitian. Setelah melakukan peninjauan dan pembahasan masalah, penulis memperoleh kesimpulan bahwa pengendalian internal atas piutang pada PT. Saurindotex Mandiri sudah cukup baik, salah satunya dengan cara aktivitas penjualan kredit hanya dilakukan dengan beberapa pelanggan saja yang sudah dikenal baik oleh perusahaan. Didukung dengan melakukan file Dokumen-dokumen atau catatan-catatan dalam setiap penjualan kredit disimpan dengan baik dan rapi sesuai nomor urut cetak pada setiap dokumen. Kata Kunci :Pengendalian Internal, Piutang,PT Saurindotex Mandiri
{"title":"PENGENDALIAN INTERNAL PIUTANG PADA PT.SAURINDOTEX MANDIRI BEKASI","authors":"A. Puspasari, A. Suhendra, Endang Kusnaeni","doi":"10.31955/mea.vol3.iss1.pp29-43","DOIUrl":"https://doi.org/10.31955/mea.vol3.iss1.pp29-43","url":null,"abstract":"Bila perusahaan mempunyai sebuah piutang, maka suatu hal yang wajar bila ada kemungkinan dari piutang tersebut tidak tertagih. Timbulnya piutang yang tidak tertagih bisa disebabkan dari dua faktor yaitu faktor internal dan faktor eksternal. sehingga diperlukan Pengendalian Internal Piutang yang merupakan pengendalian terhadap tagihan dari proses penjualan secara kredit. Tujuan dari penelitian ini adalah untuk melihat pengendalian internal piutang yang dilakukan perusahaan, dan masalah-masalah yang terjadi serta solusinya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yaitu metode yang menggambarkan secara rinci tentang hasil penelitian. serta data berbentuk angka-angka secara langsung dari hasil penelitian. Setelah melakukan peninjauan dan pembahasan masalah, penulis memperoleh kesimpulan bahwa pengendalian internal atas piutang pada PT. Saurindotex Mandiri sudah cukup baik, salah satunya dengan cara aktivitas penjualan kredit hanya dilakukan dengan beberapa pelanggan saja yang sudah dikenal baik oleh perusahaan. Didukung dengan melakukan file Dokumen-dokumen atau catatan-catatan dalam setiap penjualan kredit disimpan dengan baik dan rapi sesuai nomor urut cetak pada setiap dokumen. \u0000Kata Kunci :Pengendalian Internal, Piutang,PT Saurindotex Mandiri","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124043701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-07DOI: 10.31955/jimea.vol2.iss2.pp179-202
Reztu Rinovian, Abin Suarsa
This research aims to analyze the disclosure of corporate social responsibility by Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.
本研究旨在以伊斯兰企业理论为基础，分析伊斯兰曼迪利银行和伊斯兰布科平银行的企业社会责任披露情况。本研究是通过分析伊斯兰银行Mandiri和伊斯兰银行Bukopin如何通过年度报告中的信息披露企业社会责任来进行的，这些信息是基于伊斯兰企业理论的社会责任披露项目。本研究采用定性方法结合案例研究法，其中分析采用内容分析。本研究中使用的数据是书面文件形式的二手数据，即从Bank Mandiri dan Bank Syariah Bukopin官方网站获得的Bank Mandiri dan Bank Syariah Bukopin的年度报告。本研究是描述性解释性的，以研究人员揭示理解Bank Syariah Mandiri dan Bank Syariah Bukopin年度报告中提供的信息的目的的能力为基础，以清晰的描述讨论问题。本研究表明，Mandiri银行的社会责任报告仍然非常有限，而且与伊斯兰教企业理论相距甚远。
{"title":"PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER","authors":"Reztu Rinovian, Abin Suarsa","doi":"10.31955/jimea.vol2.iss2.pp179-202","DOIUrl":"https://doi.org/10.31955/jimea.vol2.iss2.pp179-202","url":null,"abstract":"This research aims to analyze the disclosure of corporate social responsibility by Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115794987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-07DOI: 10.31955/jimea.vol2.iss2.pp161-178
Yayan Sofyan
Marketing is a major force in business and society that began and ended the needs of consumers. The concept of marketing is a whole system of business activities to plan, determine pricing, promoting and distributing goods or services that can satisfy consumer needs, analysis of the results of the implementation of the strategy is important for the Promotion Mix done to see how far the influence of these promotion strategies in increasing the value company's sales. The results of this analysis will be useful as guidelines for the management of companies, especially companies Ciroyom market developers to take steps appropriate policies and targeted. The data analysis process to organize and sort the data into patterns, categories and units so that the basic outline can be found in the theme and can be formulated as a working hypothesis based on the data, the authors analyzed the data using the method of calculating the average (mean), mode, and median Implementation of the Promotion Mix PT.Anugrah Parahyangan Plaza is on the radio ads, billboard installation in strategic places, distributed brochures places crowded with ads consumers are expected to know more about PT.Anugrah Parahyangan Jaya so that companies can reap the results of purpose of the advertising that is increasing demand for early, developing the options on the company and the last to convince buyers of the products offered by PT.Anugrah Parahyangan Jaya can be enjoyed by consumers Sales promotions conducted in PT.Anugrah Parahyangan Jaya using time rebate form discount if consumers buy a kiosk or shop at a specific time and is proven effective to stimulate sales in a short time and in the long term the company can attract new customers, sales personnel in PT . Anugrah Jaya Parahyangan by direct communication between the SPG to the consumer, usually PT.Anugrah Parahyangan Jaya following property trade show organized by Event Orgazer resulting in direct contacts between the SPG PT.Anugrah Parahyangan Jaya with consumers and this usually occurs when the consumer transaction fits with the bid offered by the company
{"title":"ANALISIS BAURAN PROMOSI PADA PT.ANUGRAH PARAHYANGAN JAYA","authors":"Yayan Sofyan","doi":"10.31955/jimea.vol2.iss2.pp161-178","DOIUrl":"https://doi.org/10.31955/jimea.vol2.iss2.pp161-178","url":null,"abstract":"Marketing is a major force in business and society that began and ended the needs of consumers. The concept of marketing is a whole system of business activities to plan, determine pricing, promoting and distributing goods or services that can satisfy consumer needs, analysis of the results of the implementation of the strategy is important for the Promotion Mix done to see how far the influence of these promotion strategies in increasing the value company's sales. The results of this analysis will be useful as guidelines for the management of companies, especially companies Ciroyom market developers to take steps appropriate policies and targeted. \u0000The data analysis process to organize and sort the data into patterns, categories and units so that the basic outline can be found in the theme and can be formulated as a working hypothesis based on the data, the authors analyzed the data using the method of calculating the average (mean), mode, and median Implementation of the Promotion Mix PT.Anugrah Parahyangan Plaza is on the radio ads, billboard installation in strategic places, distributed brochures places crowded with ads consumers are expected to know more about PT.Anugrah Parahyangan Jaya so that companies can reap the results of purpose of the advertising that is increasing demand for early, developing the options on the company and the last to convince buyers of the products offered by PT.Anugrah Parahyangan Jaya can be enjoyed by consumers Sales promotions conducted in PT.Anugrah Parahyangan Jaya using time rebate form discount if consumers buy a kiosk or shop at a specific time and is proven effective to stimulate sales in a short time and in the long term the company can attract new customers, sales personnel in PT . Anugrah Jaya Parahyangan by direct communication between the SPG to the consumer, usually PT.Anugrah Parahyangan Jaya following property trade show organized by Event Orgazer resulting in direct contacts between the SPG PT.Anugrah Parahyangan Jaya with consumers and this usually occurs when the consumer transaction fits with the bid offered by the company","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117329112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-06DOI: 10.31955/jimea.vol2.iss2.pp144-160
Erfan Erfiansyah, Ia Kurnia
This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.
{"title":"PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN","authors":"Erfan Erfiansyah, Ia Kurnia","doi":"10.31955/jimea.vol2.iss2.pp144-160","DOIUrl":"https://doi.org/10.31955/jimea.vol2.iss2.pp144-160","url":null,"abstract":"This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. \u0000This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. \u0000The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126177817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-06DOI: 10.31955/JIMEA.VOL2.ISS2.PP1-14
Rani Veriyani, A. Prasetio
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompensasi terhadap kepuasan kerja karyawan. Penelitian kali ini dilakukan di PT. Soljer Abadi yang berlokasi di Kota Majalaya, dengan total responden yang berjumlah 102 responden yang merupakan karyawan pada Divisi Produksi pada bagian operator. Metode sampling yang digunakan selama penelitian adalah nonprobability sampling.Teknik pengumpulan data yang digunakan pada penelitian ini adalah dengan menyebarkan kuesioner secara manual dengan total 38 butir pernyataan kepada responden yaitu karyawan PT. Soljer Abadi Divisi Produksi Bagian Operator. Skala pengukuran yang digunakan pada penelitian ini menggunakan Skala Likert. Penelitian ini menggunakan teknik analisis regresi linier sederhana dan analisis deskriptif untuk menjelaskan hasil penelitian yang diperoleh. Hasil yang didapat dari penelitian ini adalah kompensasi berpengaruh secara signifikan positif terhadap kepuasan kerja yang artinya, kompensasi yang diberikan oleh PT. Soljer Abadi sudah baik dan dapat meningkatkan kepuasan kerja. Penelitian ini diharapkan dapat berguna bagi pimpinan perusahaan dalam mengelola kepuasan kerja karyawan sehingga karyawan pada PT. Soljer Abadi memiliki tingkat loyalitas yang tinggi pada perusahaan dan dapat selalu mendukung operasional perusahaan.
{"title":"PENGARUH KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN PADA DIVISI PRODUKSI PT. SOLJER ABADI","authors":"Rani Veriyani, A. Prasetio","doi":"10.31955/JIMEA.VOL2.ISS2.PP1-14","DOIUrl":"https://doi.org/10.31955/JIMEA.VOL2.ISS2.PP1-14","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kompensasi terhadap kepuasan kerja karyawan. Penelitian kali ini dilakukan di PT. Soljer Abadi yang berlokasi di Kota Majalaya, dengan total responden yang berjumlah 102 responden yang merupakan karyawan pada Divisi Produksi pada bagian operator. Metode sampling yang digunakan selama penelitian adalah nonprobability sampling.Teknik pengumpulan data yang digunakan pada penelitian ini adalah dengan menyebarkan kuesioner secara manual dengan total 38 butir pernyataan kepada responden yaitu karyawan PT. Soljer Abadi Divisi Produksi Bagian Operator. Skala pengukuran yang digunakan pada penelitian ini menggunakan Skala Likert. Penelitian ini menggunakan teknik analisis regresi linier sederhana dan analisis deskriptif untuk menjelaskan hasil penelitian yang diperoleh. Hasil yang didapat dari penelitian ini adalah kompensasi berpengaruh secara signifikan positif terhadap kepuasan kerja yang artinya, kompensasi yang diberikan oleh PT. Soljer Abadi sudah baik dan dapat meningkatkan kepuasan kerja. Penelitian ini diharapkan dapat berguna bagi pimpinan perusahaan dalam mengelola kepuasan kerja karyawan sehingga karyawan pada PT. Soljer Abadi memiliki tingkat loyalitas yang tinggi pada perusahaan dan dapat selalu mendukung operasional perusahaan.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127109407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：