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}
Pub Date : 2018-06-06DOI: 10.31955/jimea.vol2.iss2.pp66-89
Desfitriady Desfitriady, Tatang Kusmayadi
The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.
{"title":"ANALISIS KAJIAN SOSIAL EKONOMI PEMBANGUNAN DAN PERLUASAN TOSERBA “ X ”","authors":"Desfitriady Desfitriady, Tatang Kusmayadi","doi":"10.31955/jimea.vol2.iss2.pp66-89","DOIUrl":"https://doi.org/10.31955/jimea.vol2.iss2.pp66-89","url":null,"abstract":"The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) \"X\". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the \"X\" Stores, and only a small portion would be used, but it was only up to the government.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"37 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":"131195305","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.PP29-56
Sjamsuridjal Sjamsuridjal
Regulasi pemerintah tentang otonomi perguruan tinggi, memungkinkan bagi perguruan tinggi negeri (PTN) untuk memperoleh dana sendiri dengan membentuk profit centre sendiri. Salah satu bentuk profit centre yang dibuat oleh PTN adalah badan usaha berupa perusahaan. PTN dalam membentuk badan usaha mempunyai dua misi, yaitu sebagai profit center, dan sebagai ajang pengembangan bagi staf pengajar dan mahasiswa PTN agar lebih profesional di bidangnya. Agar kedua misi tersebut dapat dicapai, PTN perlu menerapkan suatu mekanisme pengendalian terhadap operasi dan manajemen perusahaan. Perancangan mekanisme pengendalian perusahaan dalam studi ini, mengambil kasus PT.“X”, badan usaha yang dimiliki oleh suatu PTN di Jawa Barat. Studi ini bertujuan merancang program pengendalian manajemen perusahaan PT.“X” agar PTN sebagai pemilik badan usaha dapat mengakomodasi kepentingan PTN dalam memperoleh pendapatan (income) yang layak dan memanfaatkan perusahaan tersebut sebagai wadah penelitian. Studi yang dilakukan ini dibatasi pada hubungan antara PTN dengan PT.”X” agar misi PTN atas didirikannya perusahaan tersebut dapat tercapai. Setiap pengendalian perusahaan selalu akan melihat performasi usaha dari perusahaan yang bersangkutan. PTN dalam melakukan pengendalian terhadap PT.”X” perlu menetapkan performasi tersebut. Dua misi yang dimiliki PTN dalam mendirikan perusahaan, masing-masingnya perlu diterjemahkan menjadi suatu atau beberapa tujuan. Penerjemahan dan penetapan misi menjadi tujuan dan program pengendallian dilakukan melalui proses analisis hirarki (AHP – Analytical Hierarchi Process) dan metoda scorring. Setelah melakukan analisis diperoleh beberapa kesimpulan yang diharapkan dapat menjadi guide line bagi Pimpinan PTN selaku Dewan Komisaris untuk melakukan pengawasan terhadap Manajemen PT.”X”
政府管理学院自治，使国立大学能够通过建立自己的利润中心来获得自己的资金。PTN创建的利润中心之一是一个商业实体。发展企业的PTN有两个任务，其中包括利润中心，以及PTN的教师和学生在其领域的发展。要实现这两项任务，PTN需要对业务和企业管理实施一种控制机制。该研究的企业控制机制的设计，以西爪哇省一个PTN拥有的PT.“X”为例。本研究旨在设计PT. X .企业管理控制项目，使PTN作为企业所有者能够满足PTN的利益，获得可行的收入，并将该公司作为研究对象。这项研究仅限于PTN和“X”PT之间的联系，目的是建立一个这样的企业。任何公司控制都将看到有关公司的企业改革。PTN在对PT. X进行控制时需要对其进行重组。PTN在创建公司时的两个任务，每个任务都需要翻译成几个目的。通过等级分析(AHP——Analytical Hierarchi Process)和方法论分析过程，将任务翻译成目的，并设定为目标。在进行分析后，得出了一些预期的结论，这可能是PTN主席在董事会监督PT.“X”管理方面的指导方针。
{"title":"MEKANISME PENGENDALIAN PERUSAHAAN MILIK PERGURUAN TINGGI NEGERI: STUDI KASUS PT “X”.","authors":"Sjamsuridjal Sjamsuridjal","doi":"10.31955/JIMEA.VOL2.ISS2.PP29-56","DOIUrl":"https://doi.org/10.31955/JIMEA.VOL2.ISS2.PP29-56","url":null,"abstract":"Regulasi pemerintah tentang otonomi perguruan tinggi, memungkinkan bagi perguruan tinggi negeri (PTN) untuk memperoleh dana sendiri dengan membentuk profit centre sendiri. Salah satu bentuk profit centre yang dibuat oleh PTN adalah badan usaha berupa perusahaan. PTN dalam membentuk badan usaha mempunyai dua misi, yaitu sebagai profit center, dan sebagai ajang pengembangan bagi staf pengajar dan mahasiswa PTN agar lebih profesional di bidangnya. Agar kedua misi tersebut dapat dicapai, PTN perlu menerapkan suatu mekanisme pengendalian terhadap operasi dan manajemen perusahaan. \u0000 Perancangan mekanisme pengendalian perusahaan dalam studi ini, mengambil kasus PT.“X”, badan usaha yang dimiliki oleh suatu PTN di Jawa Barat. Studi ini bertujuan merancang program pengendalian manajemen perusahaan PT.“X” agar PTN sebagai pemilik badan usaha dapat mengakomodasi kepentingan PTN dalam memperoleh pendapatan (income) yang layak dan memanfaatkan perusahaan tersebut sebagai wadah penelitian. Studi yang dilakukan ini dibatasi pada hubungan antara PTN dengan PT.”X” agar misi PTN atas didirikannya perusahaan tersebut dapat tercapai. \u0000 Setiap pengendalian perusahaan selalu akan melihat performasi usaha dari perusahaan yang bersangkutan. PTN dalam melakukan pengendalian terhadap PT.”X” perlu menetapkan performasi tersebut. Dua misi yang dimiliki PTN dalam mendirikan perusahaan, masing-masingnya perlu diterjemahkan menjadi suatu atau beberapa tujuan. Penerjemahan dan penetapan misi menjadi tujuan dan program pengendallian dilakukan melalui proses analisis hirarki (AHP – Analytical Hierarchi Process) dan metoda scorring. Setelah melakukan analisis diperoleh beberapa kesimpulan yang diharapkan dapat menjadi guide line bagi Pimpinan PTN selaku Dewan Komisaris untuk melakukan pengawasan terhadap Manajemen PT.”X”","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"28 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":"125033407","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 : 2018-02-08DOI: 10.31955/jimea.vol1.iss1.pp1-9
A. Suarsa, Eki Muhamad Nawawi
This research is performed in order to test the influence of the variable ROA, DAR and audit opinion toward Audit Delay to the company of manufactur sector basic industrial and chemical in BEI for periode 2013-2014 Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial. The analyse result indicate that data ROA and Audit Opinion in partial significant toward Audit Delay. DAR in partial not significant toward Audit Delay. Anova test result show ROA, DAR and Audit Opinion in simultan significant toward AudIt delay.
{"title":"PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, DAN OPINI AUDIT TERHADAP AUDIT DELAY","authors":"A. Suarsa, Eki Muhamad Nawawi","doi":"10.31955/jimea.vol1.iss1.pp1-9","DOIUrl":"https://doi.org/10.31955/jimea.vol1.iss1.pp1-9","url":null,"abstract":"This research is performed in order to test the influence of the variable ROA, DAR and audit opinion toward Audit Delay to the company of manufactur sector basic industrial and chemical in BEI for periode 2013-2014 \u0000Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial. \u0000The analyse result indicate that data ROA and Audit Opinion in partial significant toward Audit Delay. DAR in partial not significant toward Audit Delay. Anova test result show ROA, DAR and Audit Opinion in simultan significant toward AudIt delay.","PeriodicalId":328817,"journal":{"name":"Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123877075","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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