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 : 2018-06-07DOI: 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 : 2018-06-06DOI: 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.PP57-65
Budi Prasetio, Y. Rismawati
Tujuan penelitian ini untuk mengetahui kondisi promosi penjulan,keputusan pembelian di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. Selain itu, untuk mengetahui berapa besar pengaruh promosi penjualan terhadap keputusan pembelian di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. . Populasi dalam penelitian ini adalah seluruh konsumen yang telah berbelanja di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. Ukuran sampel sebanyak 88 responden, pengambilan sample menggunakan teknik simple random sampling. Data dikumpulkan melalui penyebaran kuesioner yang telah lulus uji validitas dan reliabilitas. Teknik analisis datanya menggunakan analisis deskriptif dan analisis asosiatif (regresi linear berganda). Hasil penelitian ini menunjukkan bahwa (1) promosi penjualan dalam indikasi lemah khususnya pada alat insentif yang ditawarkan (2) Secara umum keputusan pembelian cukup baik (3) Terdapat Pengaruh promosi penjualan terhadap keputusan pembelian.
{"title":"PENGARUH PROMOSI PENJUALAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT HARJAGUNATAMA LESTARI (TOSERBA BORMA) CABANG DAKOTA","authors":"Budi Prasetio, Y. Rismawati","doi":"10.31955/JIMEA.VOL2.ISS2.PP57-65","DOIUrl":"https://doi.org/10.31955/JIMEA.VOL2.ISS2.PP57-65","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui kondisi promosi penjulan,keputusan pembelian di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. Selain itu, untuk mengetahui berapa besar pengaruh promosi penjualan terhadap keputusan pembelian di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. . \u0000Populasi dalam penelitian ini adalah seluruh konsumen yang telah berbelanja di PT. Harjagunatama Lestari (Toserba Borma) Cabang Dakota. Ukuran sampel sebanyak 88 responden, pengambilan sample menggunakan teknik simple random sampling. Data dikumpulkan melalui penyebaran kuesioner yang telah lulus uji validitas dan reliabilitas. Teknik analisis datanya menggunakan analisis deskriptif dan analisis asosiatif (regresi linear berganda). \u0000Hasil penelitian ini menunjukkan bahwa (1) promosi penjualan dalam indikasi lemah khususnya pada alat insentif yang ditawarkan (2) Secara umum keputusan pembelian cukup baik (3) Terdapat Pengaruh promosi penjualan terhadap keputusan pembelian.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"17 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":"127014373","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.pp15-28
Junaedi Abdillah, Sentosa Halim
Koperasi merupakan badan usaha yang beranggotakan orang atau badan hukum yang didirikan berasaskan kekeluargaan serta melandaskan kegiatan berdasarkan prinsip gerakan ekonomi rakyat yang bertujuan untuk mensejahterakan anggotanya, demikian halnya dengan Koperasi Pegawai Dinas Koperasi 12 Juli Provinsi Jawa Barat atau yang biasa disebut dengan KPDK 12 Juli, didirikan dengan tujuan mensejahterakan para anggotanya yang terdiri dari para pegawai pada Dinas Koperasi 12 Juli Provinsi Jawa Barat. Sistem berjalan pada KPDK 12 Juli sudah baik, namun pada pelaksanaan kegiatan operasional dan administrasi seperti pencatatan data transaksi masih dilakukan secara manual sehingga data transaksi masih tersebar diberbagai buku, pemrosesan data transaksi khususnya simpanan anggota masih lambat sehingga terkadang penyajian informasi untuk anggota memakan waktu, dan pembuatan laporan penerimaan kas yang masih kurang optimal dan akurat. Berdasarkan ilustrasi permasalahan tersebut, diusulkan solusinya dengan membuat sebuah aplikasi berbasis desktop menggunakan Microsoft Access 2013, metodologi pengembangan sistem yang digunakan adalah waterfall, dengan alat bantu yang (tools) dalam analisa perancangan sistem adalah Flowchart, Data Flow Diagram, Context Diagram, Entity Relation Diagram dan Data Dictionary. Pembuatan aplikasi ini bertujuan untuk mempermudah pelaksanaan kegiatan koperasi khususnya untuk bagian simpanan, meningkatkan keakuratan data dan meningkatkan produktifitas dengan pemanfaatan teknologi.
{"title":"APLIKASI PENERIMAAN KAS DARI SIMPANAN ANGGOTA PADA KOPERASI PEGAWAI DINAS KOPERASI 12 JULI PRIVINSI JAWA BARAT","authors":"Junaedi Abdillah, Sentosa Halim","doi":"10.31955/jimea.vol2.iss2.pp15-28","DOIUrl":"https://doi.org/10.31955/jimea.vol2.iss2.pp15-28","url":null,"abstract":"Koperasi merupakan badan usaha yang beranggotakan orang atau badan hukum yang didirikan berasaskan kekeluargaan serta melandaskan kegiatan berdasarkan prinsip gerakan ekonomi rakyat yang bertujuan untuk mensejahterakan anggotanya, demikian halnya dengan Koperasi Pegawai Dinas Koperasi 12 Juli Provinsi Jawa Barat atau yang biasa disebut dengan KPDK 12 Juli, didirikan dengan tujuan mensejahterakan para anggotanya yang terdiri dari para pegawai pada Dinas Koperasi 12 Juli Provinsi Jawa Barat. Sistem berjalan pada KPDK 12 Juli sudah baik, namun pada pelaksanaan kegiatan operasional dan administrasi seperti pencatatan data transaksi masih dilakukan secara manual sehingga data transaksi masih tersebar diberbagai buku, pemrosesan data transaksi khususnya simpanan anggota masih lambat sehingga terkadang penyajian informasi untuk anggota memakan waktu, dan pembuatan laporan penerimaan kas yang masih kurang optimal dan akurat. \u0000Berdasarkan ilustrasi permasalahan tersebut, diusulkan solusinya dengan membuat sebuah aplikasi berbasis desktop menggunakan Microsoft Access 2013, metodologi pengembangan sistem yang digunakan adalah waterfall, dengan alat bantu yang (tools) dalam analisa perancangan sistem adalah Flowchart, Data Flow Diagram, Context Diagram, Entity Relation Diagram dan Data Dictionary. \u0000Pembuatan aplikasi ini bertujuan untuk mempermudah pelaksanaan kegiatan koperasi khususnya untuk bagian simpanan, meningkatkan keakuratan data dan meningkatkan produktifitas dengan pemanfaatan teknologi.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"22 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":"124599545","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.PP115-143
Neng Siti Rw, Agus Bagianto, Y. Yuniati
Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees. Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more. The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units. The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.
{"title":"PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DAN DAMPAKNYA TERHADAP EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN BADAN","authors":"Neng Siti Rw, Agus Bagianto, Y. Yuniati","doi":"10.31955/JIMEA.VOL2.ISS2.PP115-143","DOIUrl":"https://doi.org/10.31955/JIMEA.VOL2.ISS2.PP115-143","url":null,"abstract":"Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees. \u0000Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more. \u0000The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units. \u0000The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"1 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":"122284464","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.pp90-114
Wandy Zulkarnaen, R. Herlina
Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees. Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more. The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units. The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.
{"title":"PENGARUH KOMPENSASI LANGSUNG DAN KOMPENSASI TIDAK LANGSUNG TERHADAP KINERJA KARYAWAN BAGIAN STAFF OPERASIONAL PT PRANATA JAYA ABADI BANJARAN","authors":"Wandy Zulkarnaen, R. Herlina","doi":"10.31955/jimea.vol2.iss2.pp90-114","DOIUrl":"https://doi.org/10.31955/jimea.vol2.iss2.pp90-114","url":null,"abstract":"Human resources are a supporting factor for companies to survive in competition. Compensation plays an important role in improving employee performance, one of the main reasons a person works is to make ends meet. Someone will work maximally to get the compensation in accordance with expectations. The compensation policy in addition to rewarding employees for the work performed by employees is also one way to retain potential employees. \u0000Based on the variables studied, the research method used in this research is descriptive and associative method. Descriptive research is a study conducted to determine the value of independent variables and does not make the comparison of variables with other variables Descriptive research here aims to obtain a picture of direct compensation, indirect compensation and employee performance at PT Pranata Jaya Abadi. While the method of associative research is research that aims to determine the influence or also the relationship between two variables or more. \u0000The results of this study show a multiple linear regression equation as follows: Y = 0.414 + 0.997X1 + 0.866X2, which can be interpreted as that the variables X1 and X2 are zero (0), then the variable Y will be worth 0.414 units; if the direct compensation (X1) increases by one unit and the other variable is constant, then the Y variable will increase by 0.997 units, and if the indirect compensation (X2) increases by one unit and the other variable is constant, then the Y variable will increase by 0.866 units. \u0000The conclusion of this study obtained the value of determination coefficient of 82.7% or the value of 0.827 which indicates the meaning that direct compensation (X1) and indirect compensation (X2) gives simultaneous effect of 82.7% on employee performance (Y ). While the rest of 17.3% influenced by other factors that ignored the author. The value of Adjusted R2 0.820 or the value of 82.0% indicating the meaning that, if there are other independent variables to be included, direct and indirect compensation variables, remain to have an effect of 82.0%. Against employee performance.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"52 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":"130696078","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}
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