PT. BNI of Fleksi Syariah Tanjungkarang represent financial institution with Moslem lawprinciple which born as one of the alternative financial institution form to fulfill certain societysegmentation which is viewer that bank flower represent collision to syariat Islam. The main objective ofthis research to know level satisfaction of client defrayal BNI Fleksi Syariah at PT. BNI of Fleksi SyariahTanjungkarang.Factors which influencing satisfaction of client PT. BNI of Fleksi Syariah which its handlingrequire to be given high priority by company because existence of assessed this factor of vitalimportance by client, but management not yet executed him according to desire of customerFactors or variable influencing satisfaction of client of PT. BNI Fleksi Syariah which need to bedefended, because in general mount its execution have as according to client expectation andimportance, so that can gratify client. Factors or variable influencing satisfaction of client of PT. BNI ofFleksi Syariah still assumed by less important its influence to customer, its executor by run of the millcompany. Implication in improving service system at PT. Bank of BNI Fleksi Syariah Tanjungkarangshall perform a training and education to entire/all its employees especially to increase ability ofemployees in the case of: Comments handle sigh of customer and ability comprehend desire ofcustomer.
flksi伊斯兰教Tanjungkarang的PT. BNI代表了具有穆斯林法律原则的金融机构，它是为实现一定的社会分割而诞生的替代金融机构形式之一，这是银行花对伊斯兰教的碰撞。本研究的主要目的是了解客户在丹戎卡朗的支付满意度。影响客户满意度的因素，它的处理需要公司给予高度优先考虑，因为客户评估了这一至关重要的因素，但管理层还没有根据客户的愿望执行。影响客户满意度的因素或变量，需要被保护，因为一般情况下，它的执行是根据客户的期望和重要性。这样才能使客户满意。影响PT. BNI ofFleksi Syariah客户满意度的因素或变量仍然认为其对客户的影响不太重要，其执行者是制粉公司的经营。BNI Fleksi Syariah tanjungkarang Bank of BNI Fleksi Syariah tanjungkarang应对其全体员工进行培训和教育，特别是在以下情况下提高员工的能力:评论处理客户的叹息和理解客户愿望的能力。
{"title":"ANALISIS KEPUASAN NASABAH ATAS PEMBIAYAAN BNI FLEKSI SYARIAH PADA PT. BANK BNI SYARIAH TANJUNGKARANG","authors":"S. -, Soewito -","doi":"10.47768/gema.v11i2.160","DOIUrl":"https://doi.org/10.47768/gema.v11i2.160","url":null,"abstract":"PT. BNI of Fleksi Syariah Tanjungkarang represent financial institution with Moslem lawprinciple which born as one of the alternative financial institution form to fulfill certain societysegmentation which is viewer that bank flower represent collision to syariat Islam. The main objective ofthis research to know level satisfaction of client defrayal BNI Fleksi Syariah at PT. BNI of Fleksi SyariahTanjungkarang.Factors which influencing satisfaction of client PT. BNI of Fleksi Syariah which its handlingrequire to be given high priority by company because existence of assessed this factor of vitalimportance by client, but management not yet executed him according to desire of customerFactors or variable influencing satisfaction of client of PT. BNI Fleksi Syariah which need to bedefended, because in general mount its execution have as according to client expectation andimportance, so that can gratify client. Factors or variable influencing satisfaction of client of PT. BNI ofFleksi Syariah still assumed by less important its influence to customer, its executor by run of the millcompany. Implication in improving service system at PT. Bank of BNI Fleksi Syariah Tanjungkarangshall perform a training and education to entire/all its employees especially to increase ability ofemployees in the case of: Comments handle sigh of customer and ability comprehend desire ofcustomer.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132570863","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}
Banks are a very important role for the Indonesian economy. The bank also runs because of thetrust of the community, if there is no trust from the community the bank may not run smoothly. This trustis channeled to the community in the form of credit to improve people's lives. Of the many banks thathave developed in Indonesia, customers must first evaluate the bank's performance to find out whetherthe bank is already good or not to be used as a storage place.The data used is quantitative data. The research method used is quantitative methods, namelyresearch methods that are based on the positivity philosophy used to examine the population or certainsample, this research focuses on aspects of the data originating from internal and external companies inthe process of collection and analysisBank management is advised to maintain and improve its performance so that it gets a verygood predicate. That way it will always be the choice of investors and customers in investing their funds.Banks must be careful in distributing loans that will allow risks for bad credit, which will cause adisruption to the liquidity ratio which will affect the customer's trust in the bank.
{"title":"ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN RASIO (Studi Pada PT. Bank Rakyat Indonesia (PERSERO)Tbk.)","authors":"Eka Bekti Oktaviani, Febriyanto -","doi":"10.47768/gema.v11i2.163","DOIUrl":"https://doi.org/10.47768/gema.v11i2.163","url":null,"abstract":"Banks are a very important role for the Indonesian economy. The bank also runs because of thetrust of the community, if there is no trust from the community the bank may not run smoothly. This trustis channeled to the community in the form of credit to improve people's lives. Of the many banks thathave developed in Indonesia, customers must first evaluate the bank's performance to find out whetherthe bank is already good or not to be used as a storage place.The data used is quantitative data. The research method used is quantitative methods, namelyresearch methods that are based on the positivity philosophy used to examine the population or certainsample, this research focuses on aspects of the data originating from internal and external companies inthe process of collection and analysisBank management is advised to maintain and improve its performance so that it gets a verygood predicate. That way it will always be the choice of investors and customers in investing their funds.Banks must be careful in distributing loans that will allow risks for bad credit, which will cause adisruption to the liquidity ratio which will affect the customer's trust in the bank.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128880780","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}
Organizational commitment is a form of identification, loyalty and involvement expressed byemployees to the organization. Employees who have good commitment mean that the employee hasloyalty to the organization where he is currently and will strive to try to achieve the goals of theorganization where he works optimally. The pattern of work with monotonous basic tasks leads toboredom, lack of initiative and the low driving force of an employee certainly has an impact on theservice quality.Partial testing results (t test) show that the independent variables (work motivation, workdiscipline, job satisfaction) partially or simultaneously have a significant effect on the employeescommitment of the NTB Provincial Hospital. while Adjusted R Square (R2) of 0.696 shows that workmotivation, work discipline, and job satisfaction are able to explain variations in influence on employeescommitment of 69.6%.
{"title":"PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KOMITMEN PEGAWAI PADA RUMAH SAKIT UMUM PROVINSI NUSA TENGGARA BARAT","authors":"Rosya Wardani, Baiq Ertin Helmida","doi":"10.47768/gema.v11i1.17","DOIUrl":"https://doi.org/10.47768/gema.v11i1.17","url":null,"abstract":"Organizational commitment is a form of identification, loyalty and involvement expressed byemployees to the organization. Employees who have good commitment mean that the employee hasloyalty to the organization where he is currently and will strive to try to achieve the goals of theorganization where he works optimally. The pattern of work with monotonous basic tasks leads toboredom, lack of initiative and the low driving force of an employee certainly has an impact on theservice quality.Partial testing results (t test) show that the independent variables (work motivation, workdiscipline, job satisfaction) partially or simultaneously have a significant effect on the employeescommitment of the NTB Provincial Hospital. while Adjusted R Square (R2) of 0.696 shows that workmotivation, work discipline, and job satisfaction are able to explain variations in influence on employeescommitment of 69.6%.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132449657","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}
Consumer perception of the same product or brand does not necessarily produce the samerating because not all consumers have complete knowledge of the condition of the product. Therefore,to be able to provide superior value to consumers and be able to calm competition, the company mustknow the consumer's judgment or perception of the competitor's product or brand, so that consumerpreferences can be known for prices based on consumer perception.In this research the consumer's decision to buy a product is based on the price. So from thatprice has a strong factor on the purchasing decision of a product. Related to this problem, it isnecessary to study the variables that influence it so that efforts can be made to solve the problem of thelow market share of coffee products from the PD Kopi Kuda. Then the research topic taken byresearchers is: "The Influence of Prices on Consumer Purchasing Decisions PD. Kopi Kuda BandarLampung. "The research hypothesis is that there is an effect of Price (X) on Purchasing Decisions (Y)on Kopi Kuda products in Bandar Lampung. This type of research in this paper is an evaluation of Price(X) on Purchase Decisions (Y) of Kopi Kuda ProductsDiscussion of the results of the analysis summary, the image can be interpreted that the pricehas a moderate influence of (62.2%) on the decision to purchase Kopi Kuda products and is significant
{"title":"PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PD. KOPI KUDA BANDAR LAMPUNG","authors":"Andy Fitriyadi Dharmat Tilaar","doi":"10.47768/gema.v11i1.15","DOIUrl":"https://doi.org/10.47768/gema.v11i1.15","url":null,"abstract":"Consumer perception of the same product or brand does not necessarily produce the samerating because not all consumers have complete knowledge of the condition of the product. Therefore,to be able to provide superior value to consumers and be able to calm competition, the company mustknow the consumer's judgment or perception of the competitor's product or brand, so that consumerpreferences can be known for prices based on consumer perception.In this research the consumer's decision to buy a product is based on the price. So from thatprice has a strong factor on the purchasing decision of a product. Related to this problem, it isnecessary to study the variables that influence it so that efforts can be made to solve the problem of thelow market share of coffee products from the PD Kopi Kuda. Then the research topic taken byresearchers is: \"The Influence of Prices on Consumer Purchasing Decisions PD. Kopi Kuda BandarLampung. \"The research hypothesis is that there is an effect of Price (X) on Purchasing Decisions (Y)on Kopi Kuda products in Bandar Lampung. This type of research in this paper is an evaluation of Price(X) on Purchase Decisions (Y) of Kopi Kuda ProductsDiscussion of the results of the analysis summary, the image can be interpreted that the pricehas a moderate influence of (62.2%) on the decision to purchase Kopi Kuda products and is significant","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129933462","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 : 2012-10-01DOI: 10.47768/gema.v14.n3.202201
Eka Travilta Oktaria, M. Irvan, Hairudin Hairudin
This study aims to determine how much the influence of recruitment and compensation towards employee’s performance. The method used in this study is a quantitative method. The sample used were 66 respondents consisting of staff and employees of the DAMRI General Company Branch Lampung. Based on the results of the study, the conclusions that the authors can make are as follows: partially recruitment and compensation have positive and significant influence towards employee’s performance. Furthermore recruitment and compensation can positively and significantly affect the performance of the Public Company DAMRI Lampung Branch simultaneously.
{"title":"Pengaruh Rekrutmen dan Kompensasi Terhadap Kinerja Karyawan ada Perusahaan Umum Damri Cabang Lampung","authors":"Eka Travilta Oktaria, M. Irvan, Hairudin Hairudin","doi":"10.47768/gema.v14.n3.202201","DOIUrl":"https://doi.org/10.47768/gema.v14.n3.202201","url":null,"abstract":"This study aims to determine how much the influence of recruitment and compensation towards employee’s performance. The method used in this study is a quantitative method. The sample used were 66 respondents consisting of staff and employees of the DAMRI General Company Branch Lampung. Based on the results of the study, the conclusions that the authors can make are as follows: partially recruitment and compensation have positive and significant influence towards employee’s performance. Furthermore recruitment and compensation can positively and significantly affect the performance of the Public Company DAMRI Lampung Branch simultaneously.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124921354","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 : 2012-10-01DOI: 10.47768/gema.v15.n1.202302
R. Yuniastuti, Jhon Nasyaroeka
This research was conducted in the village of Perwata Bandar Lampung, with the aim of knowing the financial management of the village according to Permendagri No. 113 of 2014 which includes: planning, implementation, administration, reporting, financial management accountability. The research method uses a qualitative descriptive research approach. Data collection techniques carried out by interviews and documentation. The results showed that based on Permendagri No. 113 of 2014 planning and implementation of village financial management was appropriate, while for village financial management administration it was not appropriate because the treasurer only made a general cash book. For village financial management reporting it was not appropriate because the Village Revenue and Expenditure Budget report is only reported once in 1 year. Likewise, accountability for village financial management is not appropriate because the village head submits an accountability report to the regent/mayor and does not attach a report on the realization of the Village Budget (APBDesa).
本研究在Perwata Bandar Lampung村进行，目的是根据2014年Permendagri No. 113了解该村的财务管理，包括:规划，实施，管理，报告，财务管理问责制。研究方法采用定性描述性研究方法。通过访谈和文件收集数据的技术。结果表明，基于2014年Permendagri No. 113的村庄财务管理规划和实施是合适的，而对于村庄财务管理行政来说，由于财务主管只做了一个通用的现金账簿，因此不合适。对于村庄财务管理报告来说，这是不合适的，因为村庄收入和支出预算报告每一年只报告一次。同样，村财务管理的问责制也不合适，因为村长向摄政/市长提交问责制报告，而没有附上关于村预算实现情况的报告。
{"title":"Village Financial Management According to Permendagri No. 113 of 2014","authors":"R. Yuniastuti, Jhon Nasyaroeka","doi":"10.47768/gema.v15.n1.202302","DOIUrl":"https://doi.org/10.47768/gema.v15.n1.202302","url":null,"abstract":"This research was conducted in the village of Perwata Bandar Lampung, with the aim of knowing the financial management of the village according to Permendagri No. 113 of 2014 which includes: planning, implementation, administration, reporting, financial management accountability. The research method uses a qualitative descriptive research approach. Data collection techniques carried out by interviews and documentation. The results showed that based on Permendagri No. 113 of 2014 planning and implementation of village financial management was appropriate, while for village financial management administration it was not appropriate because the treasurer only made a general cash book. For village financial management reporting it was not appropriate because the Village Revenue and Expenditure Budget report is only reported once in 1 year. Likewise, accountability for village financial management is not appropriate because the village head submits an accountability report to the regent/mayor and does not attach a report on the realization of the Village Budget (APBDesa).","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129057539","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}
Lampung is one of the provinces in Indonesia that feels the impact of regional autonomy, so a measuring tool is needed to determine the economic condition per period through gross regional domestic product. The purpose of this study is to determine the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on GRDP. This study uses a quantitative approach. The type of data used is secondary data found on the official website of BPS Lampung. The type of data used is time series data in the 2016-2018 period and cross section data for 15 districts/cities in Lampung Province. The statistical analysis method used is multiple linear regression analysis, using the SPSS 20 program. The results of the analysis conclude that: Regional Original Income has a positive effect on GRDP, General Allocation Funds have a positive effect on GRDP, and the Special Allocation Fund K has no effect and is negative on GRDP. GRDP. Simultaneously, the variables of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund have a significant effect on GRDP.
{"title":"Pengaruh PAD, DAU, dan DAK Terhadap Produk Domestik Bruto di Provinsi Lampung Periode 2016-2018","authors":"Y. Fitriani, Agnes Susana Merry Purwanti","doi":"10.47768/gema.v13i2.241","DOIUrl":"https://doi.org/10.47768/gema.v13i2.241","url":null,"abstract":"Lampung is one of the provinces in Indonesia that feels the impact of regional autonomy, so a measuring tool is needed to determine the economic condition per period through gross regional domestic product. The purpose of this study is to determine the effect of Regional Original Income, General Allocation Funds, and Special Allocation Funds on GRDP. This study uses a quantitative approach. The type of data used is secondary data found on the official website of BPS Lampung. The type of data used is time series data in the 2016-2018 period and cross section data for 15 districts/cities in Lampung Province. The statistical analysis method used is multiple linear regression analysis, using the SPSS 20 program. The results of the analysis conclude that: Regional Original Income has a positive effect on GRDP, General Allocation Funds have a positive effect on GRDP, and the Special Allocation Fund K has no effect and is negative on GRDP. GRDP. Simultaneously, the variables of Regional Original Revenue, General Allocation Fund, and Special Allocation Fund have a significant effect on GRDP.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126963415","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 : 2012-10-01DOI: 10.47768/gema.v14i3.202208
Lucia Esti Setyaning, Victor Marindra Ardianto, Filiae Marry
The purpose of this research is to analyze the effect of physical evidence on the decision to the visit new normalera at the swimming pool of Umbul Kating Desa Purwodadi Mekar. This research is a type of quantitative research. The sampling technique used is the accidental sampling technique, which is the technique of determining the sample based on chance, that is, anyone who coincidentally meets the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source, and in this study, 100 respondents were used. calculated by non-probability sampling using the Slovin formula. The technique used in this research was analyzed using simple linear regression analysis.The test results shown by the study obtained the equation regression Y = 9.809 + 0.296X + e. From the regression coefficient of the Physical Evidence (X) variable of 0.296. Based on R square() of 0.099, it shows that statistically the magnitude of the influence of Physical Evidence on Visiting Decisions in the Era New Normal at the swimming pool of Umbul Kating Desa Puwodadi Mekar is 9.9% while the other 90.1% is influenced by other factors that are not investigated in this study.
本研究的目的是分析物证对Umbul Kating Desa Purwodadi Mekar游泳池参观新常态决策的影响。本研究是一种定量研究。使用的抽样技术是偶然抽样技术，这是一种基于机会确定样本的技术，即任何碰巧遇到研究者的人都可以作为样本，如果认为碰巧遇到的人适合作为数据源，在本研究中使用了100个受访者。利用斯洛文公式进行非概率抽样计算。本研究采用简单的线性回归分析技术进行分析。本研究的检验结果得到回归方程Y = 9.809 + 0.296X + e。由物证(X)变量的回归系数为0.296。基于R平方()= 0.099，统计上表明Umbul Kating Desa Puwodadi Mekar游泳池新常态下物证对参观决策的影响幅度为9.9%，其余90.1%受到其他因素的影响，本研究未进行研究。
{"title":"The Effect of Physical Evidence on Visiting Decisions in the New Normal Era at the Umbul Kating Swimming Pool","authors":"Lucia Esti Setyaning, Victor Marindra Ardianto, Filiae Marry","doi":"10.47768/gema.v14i3.202208","DOIUrl":"https://doi.org/10.47768/gema.v14i3.202208","url":null,"abstract":"The purpose of this research is to analyze the effect of physical evidence on the decision to the visit new normalera at the swimming pool of Umbul Kating Desa Purwodadi Mekar. This research is a type of quantitative research. The sampling technique used is the accidental sampling technique, which is the technique of determining the sample based on chance, that is, anyone who coincidentally meets the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source, and in this study, 100 respondents were used. calculated by non-probability sampling using the Slovin formula. The technique used in this research was analyzed using simple linear regression analysis.The test results shown by the study obtained the equation regression Y = 9.809 + 0.296X + e. From the regression coefficient of the Physical Evidence (X) variable of 0.296. Based on R square() of 0.099, it shows that statistically the magnitude of the influence of Physical Evidence on Visiting Decisions in the Era New Normal at the swimming pool of Umbul Kating Desa Puwodadi Mekar is 9.9% while the other 90.1% is influenced by other factors that are not investigated in this study.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"501 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121769247","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 : 2012-10-01DOI: 10.47768/gema.v14.n1.202206
Fransiska Wahyu Lestari
Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria. The type of data used in this study is secondary data. The analytical method used is descriptive statistical analysis method, classical assumption test and hypothesis test using SPSS version 23 as the analytical tool. There are 24 companies that meet the criteria as a sample of research with observation data amounted to 72 data / cases with data disposal / case of 41 so that the observed data studied into 31 data/cases. The results of this study indicate that partially institutional ownership have no effect on earning management and managerial ownership effect on earning management. With increased managerial ownership, earning management will decrease. Can be concluded simultaneously based on the F test, independent variables consisting of institutional ownership and managerial ownership have an effect on earning management.
{"title":"The Effect of Institutional Ownership and Managerial Ownership on Earnings Management","authors":"Fransiska Wahyu Lestari","doi":"10.47768/gema.v14.n1.202206","DOIUrl":"https://doi.org/10.47768/gema.v14.n1.202206","url":null,"abstract":"Earnings management is a management action in the process of preparing financial statements so as to increase or decrease accounting profits according to interests. Earning management that occurs in manufacturing companies is due to a conflict of interest between owner and manager. This study aims to determine the effect of Institutional Ownership and Managerial Ownership to Earning Management. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange period 2014 - 2016. Selection of sample through purposive sampling method chosen with predefined criteria. The type of data used in this study is secondary data. The analytical method used is descriptive statistical analysis method, classical assumption test and hypothesis test using SPSS version 23 as the analytical tool. There are 24 companies that meet the criteria as a sample of research with observation data amounted to 72 data / cases with data disposal / case of 41 so that the observed data studied into 31 data/cases. The results of this study indicate that partially institutional ownership have no effect on earning management and managerial ownership effect on earning management. With increased managerial ownership, earning management will decrease. Can be concluded simultaneously based on the F test, independent variables consisting of institutional ownership and managerial ownership have an effect on earning management.","PeriodicalId":413913,"journal":{"name":"GEMA : Jurnal Gentiaras Manajemen dan Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132634242","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 : 2012-10-01DOI: 10.47768/gema.v14.n2.202203
Euis Mufahamah, Lestari Wuryanti
To find out how much influence the performance measurement system, work motivation and organizational commitment can improve managerial performance at Disnakertrans of Banten Province.This type of research is classified as qualitative research. The population in this study were employees at Disnakertrans of Banten Province. The sample was determined based on the non-probability sampling technique, with a total sample of 80 samples with online distribution. The analysis technique is Partial Least Square (PLS) using SmartPLS 3.0 software. The results of the study found the effect of performance measurement systems, work motivation and organizational commitment that can improve managerial performance at the Disnakertrans of Banten Province so as to improve excellent public services for the people of Banten.
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