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PENGARUH MANAJEMEN RISIKO LIKUIDITAS TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA 流动性风险管理对印尼证券交易所银行运作的影响
Pub Date : 2018-09-18 DOI: 10.30813/ncci.v0i0.1315
H. Hutabarat
The study aims to examine the effect of liquidity risk management on Return on Assets / ROA and on Return on Equity / ROE. Risk management is proxies by operating costs on operating income (BOPO), non-performing loans (NPL), and Reserve Requirements (RR). The results showed that the independent variables BOPO and RR had a significant effect on the dependent variable Y1, and simultaneously independent variables had a significant effect on the dependent variables Y1 and Y2. Key words : BOPO, NPL, RR, ROA and ROE
本研究旨在检验流动性风险管理对资产收益率/ ROA和净资产收益率/ ROE的影响。风险管理是运营成本对运营收入(BOPO)、不良贷款(NPL)和准备金率(RR)的代表。结果表明,自变量BOPO和RR对因变量Y1有显著影响,同时自变量对因变量Y1和Y2有显著影响。关键词:BOPO, NPL, RR, ROA和ROE
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引用次数: 0
PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA 税收服务质量与纳税人合规制度对税收税收制度的影响
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1312
Yohanes Mardinata Rusli
This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother. This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation. Keywords: quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.
本研究旨在探讨个人教育基金会贵族母亲内部税务服务品质与纳税人满意度对税务遵从的影响。本研究采用定量分析研究方法,通过对雅加达Bunda Mulia教育基金会环境下的个人纳税人发放调查问卷获得的数据。使用SPSS 23软件对所得数据进行处理。本研究结果表明:(a)税务服务人员(税务官)素质与纳税人个人依从性之间存在显著正相关关系;(b)个别纳税人对个别纳税人合规性的满意度之间存在显著的正相关关系。结果表明,税务官员(税务机关)提供的税务服务质量对印度尼西亚电子申报税收系统的个人纳税人合规性具有积极影响。此外,贵族教育基金会的个人纳税人满意度水平也对印度尼西亚个人纳税人对税务电子申报系统的合规性产生了积极而显著的影响。这项研究有助于协助和支持印度尼西亚共和国财政部,特别是税务总局组织的电子申报系统的实施。关键词:税务服务质量,纳税人满意度,纳税人合规性,个人纳税人,印尼税务电子申报系统
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引用次数: 1
PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN 鹏格鲁公司治理、企业社会责任、企业智力资本等
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1313
Wendy Salim Saputra
Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's QThe results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital
通过增加公司价值实现股东利益最大化是公司想要实现的目标之一。为了实现这些目标,公司必须注意几件事,包括实施良好的公司治理,关注社会和环境利益,以免交叉和提高其人力资源的能力。本研究主要研究2014-2016年印尼证券交易所上市制造业公司独立董事会比例和审计委员会数量、企业社会责任披露和智力资本为代表的公司治理实施情况,并考察其对公司价值的影响。其中,自变量为独立专员比例、审计委员会数量、企业社会责任披露(CSRD)和附加智力资本所代表的智力资本(VAIC)。因变量为Tobin’s q所代表的公司价值。本研究结果表明,审计委员会对公司价值有影响,而独立董事会比例、企业社会责任披露和增加值智力资本对公司价值没有影响。关键词:企业价值、独立董事比例、审计委员会、企业社会责任、智力资本
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引用次数: 6
ANALISIS PENDAPATAN DAN BIAYA RELEVAN PADA PERALIHAN BISNIS OFFLINE TOONLINE (STUDI KASUS PADA TOKO FASHION HPROJECT) 离线业务转变的相关收入和成本分析(HPROJECT时装店案例研究)
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1309
Denny Anggriawan, Temy Setiawan
The development of technology and the increasing use of Internet network in the society today has an impact on consumer behavior. Businesses that used to be conventional or offline are now turning to online business, which makes it easier for consumers to be able to conduct business transactions without any limitations of space and time. This study aims to determine the increase in operating income with offline switch to online with the analysis of revenue and relevant costs. This research is descriptive qualitative research. The subject of the research is the Hproject Store. The data used are primary data and secondary data. Data collection techniques with offline store observations and online stores, interviews with owners and employees and documentation of the accounting records. Based on the results of research indicated that switching offline business to online can increase operating profit based on revenue analysis and cost relevant for tactical decision making. The contribution of this research is able to indicate that one of technique in increasing profit is by utilizing technology and network in doing business. In addition, this study can provide consideration of financial analysis techniques before tactical decision making on business techniques. Keywords: offline, online, tactical decisions
当今社会科技的发展和互联网的日益普及对消费者行为产生了影响。过去的传统或线下业务现在转向线上业务,这使得消费者可以更容易地进行商业交易,而不受空间和时间的限制。本研究旨在通过对收入和相关成本的分析,确定线下转线上后营业收入的增加。本研究为描述性质的研究。本研究的主题是Hproject Store。使用的数据有主要数据和次要数据。数据收集技术与线下商店的观察和在线商店,采访业主和员工和会计记录的文件。基于研究结果表明,基于收入分析和与战术决策相关的成本,将线下业务转移到线上可以增加经营利润。本研究的贡献可以说明,在商业中利用技术和网络是增加利润的技术之一。此外,本研究可以提供财务分析技术在业务技术战术决策之前的考虑。关键词:线下,线上,战术决策
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引用次数: 0
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR (MARKET VALUE) DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 情报资本对市场价值的影响,其作为中介变量的盈利能力是在2016年至2016年在印尼证券交易所上市的零售公司
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1308
Richard Then
Currently economic growth in Indonesia has experienced a very rapid growth. It requires companies to increase intellectual capital that is part of the intangible asset to improve the company's performance. This research is to provide empirical evidence of the influence of intellectual capital as the main driver that can improve profitability and market value of the company. This research is a quantitative research by taking secondary data. Populations and samples are 20 companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2016 study period processed using SmartPLS 3.0. The results of this study indicate that intellectual capital has significant effect on profitability and market value, significant profitability to market value, and profitability able to mediate intellectual influence on market value. These new research aims to develop ROA which is one of intellectual intellectual basic form of market values for retail companies in Indonesia which is currently underway. Contribution of research expected company able to manage intellectual capital to improve performance.Keywords:Intellectual Capital, Profitability, Market Value.
目前,印尼的经济增长速度非常快。它要求公司增加智力资本,这是无形资产的一部分,以提高公司的业绩。本研究旨在提供实证证据,证明智力资本是提升公司盈利能力和市场价值的主要驱动因素。本研究采用二手数据进行定量研究。人口和样本是2012-2016年研究期间在印度尼西亚证券交易所(IDX)上市的20家公司,使用SmartPLS 3.0进行处理。研究结果表明,智力资本对盈利能力和市场价值有显著影响,盈利能力对市场价值有显著影响,盈利能力能够中介智力对市场价值的影响。这些新的研究旨在发展ROA,这是目前正在进行的印度尼西亚零售公司市场价值的智力智力基本形式之一。研究的贡献期望公司能够管理智力资本以提高绩效。关键词:智力资本,盈利能力,市场价值。
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引用次数: 1
PENGGUNAAN TEPUNG GAPLEK SEBAGAI SUBTITUSI TEPUNG TERIGU DALAM PEMBUATAN BOLU KUKUS 在制作饭煲时使用GAPLEK面粉代替面粉
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1319
Marya Yenny
Cake pada awalnya telah dikenal oleh bangsa Mesir Kuno tetapi sebenarnya berasal dari daratan Eropa dan diperkenalkan kepada masyarakat Indonesia oleh bangsa Belanda selama masa penjajahan. Pada dasarnya, bolu kukus terbuat dari tepung terigu sebagai bahan dasar tepung yang digunakan. Tetapi disini, peneliti menggunakan tepung gaplek sebagai pengganti dari tepung terigu. Produk ini memiliki kandungan gizi yang tinggi, 14 kandungan karbohidrat dibanding sumber karbohidrat lain. Selain itu, tepung gaplek memiliki kandungan serat yang tinggi dan kandungan gula yang rendah sehingga baik bagi pencernaan. Pengolahan lebih lanjut menjadi aneka kue akan mengatasi rendahnya kandungan protein tepung gaplek. Melalui penggunaan tepung gaplek sebagai subtitusi tepung terigu diharapkan dapat meningkatkan penggunaan tanaman pangan lokal secara maksimal yang akan berefek mengurangi penggunaan terigu serta menekan jumlah impor tepung terigu dari luar yang pada akhirnya membuat ketahanan pangan Indonesia semakin bertambah kuat. Metode yang digunakan dalam penelitian ini adalah pengujian sensoris dengan metode uji kesukaan (hedonik) dan uji pembedaan (mutu hedonik) menggunakan Rancangan Acak Lengkap (RAL) dengan perhitungan statistik menggunakan one way ANNOVA (α=5%). Hasil terbaik yang paling disukai adalah bolu kukus dengan subtitusi 50% tepung gaplek dengan karakteristik warna coklat, aroma dari coklat bubuk, tekstur bolu kukus yang lembut dan rasa dari coklat bubuk.Kata Kunci: bolu kukus, bahan pengganti, uji coba, tepung gaplek
蛋糕最初被古埃及人了解,但实际上它来自欧洲大陆,在殖民时期被荷兰人介绍给印度尼西亚人民。蒸馒头基本上是用面粉制成的,以面粉为原料。但是在这里,研究人员使用gaplek面粉代替面粉。该产品的营养成分很高,比其他任何碳水化合物都多14种。此外,gaplek面粉的纤维含量高,糖含量低,有利于消化。蛋糕的进一步加工可以解决gaplek面粉蛋白质的低含量。通过使用gaplek面粉作为面粉替代,预计将大大增加对当地作物的最大利用,这将有助于减少小麦的使用,并抑制面粉从外部进口的数量,这将大大增强印尼的粮食安全。感官研究中使用的方法是测试试验的试验方法(hedonik)和质量(区分hedonik)使用完全随机设计(财富)统计计算用one way ANNOVA(α= 5%)。最好的产品是清蒸50%的淀粉,其特点是可可粉的味道、可可粉的香味、可可粉的质地和可可粉的味道。关键词:蒸松露,替换材料,试验,淀粉
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引用次数: 0
ANALISIS PERANAN DESAIN KEMASAN TERHADAP BRAND IDENTITY DARI SEBUAH PRODUK MAKANAN LOKAL INDONESIA DENGAN STUDI KASUS: PRODUK OLEH-OLEH KHAS BETAWI ‘MPO ROMLAH’ 分析包装设计对印尼当地食品品牌身份的作用,案例研究:典型的BETAWI ' MPO ro葡聚糖产品
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1316
Yana Erlyana
Indonesia has a diverse cultural diversity, which includes traditional technology systems, customs, and so on. Among these variations, one of the interesting cultural results is the diversity of traditional foods. All tribes in Indonesia have distinctiveness in traditional types, technology, and food packaging. Regional culinary products are categorized in the form of small and medium micro enterprises (MSMEs). Maflahah (2012) states that most MSME product packaging does not have an attractive, innovative and creative design. Food products that are only wrapped in transparent plastic without any labels or information give the impression of being less attractive. MSME products should have an attractive packaging design, because one of the most important elements in product visuals is packaging. Most MSME product packaging is not marketable, compared to products from large capital companies, so the selling value and competitiveness are low.This study will analyze the role of packaging design and the extent to which a packaging design is able to accommodate a final message/ communication of producers to consumers, through a semantical analysis of a product to a product identity of a product that in this case studies of Betawi culinary packaging produced by 'Mpo Romlah'. Keywords: Packaging, Lokal Product, Semamntics
印尼的文化多样性非常丰富,包括传统的技术体系、习俗等等。在这些变化中,一个有趣的文化结果是传统食物的多样性。印度尼西亚各部落在传统类型、技术和食品包装上都有各自的特色。区域烹饪产品以中小微企业(MSMEs)的形式进行分类。Maflahah(2012)指出,大多数MSME产品包装没有一个有吸引力的,创新的和创造性的设计。只有透明塑料包装的食品,没有任何标签或信息,给人的印象是缺乏吸引力。中小微企业的产品应该有一个吸引人的包装设计,因为产品视觉中最重要的元素之一是包装。大多数中小微企业的产品包装不具有适销性,与大型资本企业的产品相比,销售价值和竞争力较低。本研究将分析包装设计的作用,以及包装设计在多大程度上能够适应生产者与消费者之间的最终信息/沟通,通过对产品的语义分析,以产品的产品标识,在本案例中研究了由Mpo Romlah生产的Betawi烹饪包装。关键词:包装,乡土产品,语义
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引用次数: 9
BAGAIMANA REAKSI INVESTOR TERHADAP CORPORATE SOSIAL DISCLOSURE (CSD)? (Studi pada Perusahaan Pemenang Indonesia Most Trusted Companies Award)
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1314
Devica Pratiwi, Kezia Josephine
Companies carrying out CSR activities can be grouped into three motives, such as: financial motive, ethical motive and altruistic motive. These three motives are the foundation of the company in planning their CSR activities each year. Each motive course has a purpose that has a good impact on the economic and social aspects of the company. A good corporate image ultimately gained public’s trust and will have a positive effect on the financial side of the company and the company's stock.This research will focus on CSR disclosure (CSD) based on company’s motive and check its effect on company's financial performance based on market measurement, seen from investor reaction proxied with stock return. This study uses 56 company annual reports from 2013 to 2016, listed in the "Indonesia Most Trusted Companies Awards" which are fully published in 2014 until 2017 by SWA Magazine.The method of statistical analysis in this study using moderated regression analysis, where independent variables of corporate social disclosure (CSD) using financial, ethical and altruistic motives. While the dependent variable in the form of Corporate Financial Performance (CFP) based on market measurements proxied through stock return.The result of the research shows that corporate social disclosure (CSD) based on financial motive gives effect to stock return, while CSD with ethic motive and altruistic motive can’t provide sufficient evidence to influence the rate of return stock. Keywords: CSD, CFP, CSR, CSR Motive
企业开展企业社会责任活动的动机可以分为三种:财务动机、道德动机和利他动机。这三个动机是公司每年规划企业社会责任活动的基础。每个动机课程都有一个目的,对公司的经济和社会方面有良好的影响。良好的企业形象最终会获得公众的信任,并对公司的财务方面和公司的股票产生积极的影响。本研究将关注基于公司动机的企业社会责任披露(CSD),并从以股票收益代理的投资者反应来看,通过市场度量来检验其对公司财务绩效的影响。本研究使用了56家公司2013年至2016年的年度报告,这些报告被列入“印尼最受信任公司奖”,由SWA杂志在2014年至2017年全面发布。本研究的统计分析方法采用适度回归分析,其中企业社会信息披露(CSD)的自变量采用财务动机、道德动机和利他动机。而因变量以公司财务绩效(CFP)的形式,基于市场度量,通过股票收益来代理。研究结果表明,基于财务动机的公司社会披露对股票收益有影响,而基于道德动机和利他动机的公司社会披露对股票收益率的影响并不能提供充分的证据。关键词:企业社会责任、财务绩效、企业社会责任、企业社会责任动机
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引用次数: 0
PERAN MASYARAKAT MISKIN KOTA DALAM PERSPEKTIF PARIWISATA POSMODERN DI KAWASAN KOTA TUA JAKARTA 从老雅加达地区的负鼠旅游角度来看,城市贫困人口的作用
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1320
Derinta Entas, Karlina Karlina
The poverty rate of Jakarta society is increasingly worrisome. The increase in the number of urban poor affects the level of security, and social inclination. Posmodern tourism perspective photographed the other side of the urban poor in its role in developing tourism in the Old Town area of Jakarta. The existence of the urban poor like two sides of the coin. There are rich and poor, prosperous and prosperous, there is evil and good. This is correlated with the rapid development of the city of Jakarta. The urban poor are marginalized from the socio-economic aspect. The empirical facts of the urban poor population that exist in the Old Town area of Jakarta are looking for luck in the region. The limited capital, skills, and opportunities make the urban poor look for ways to survive. Postmodern tourism provides solutions to stakeholders related to urban poor communities in the Old Town of Jakarta. The solution reconciles that the urban poor become assets rather than problems. This concept became the focus of this research. The recommendation of this research tries to make urban poor society as an integrated part with management and development of Jakarta Old Town Area. Keywords: urban poor society, postmodern tourism
雅加达社会的贫困率越来越令人担忧。城市贫民人数的增加影响到安全水平和社会倾向。后现代旅游视角拍摄了城市贫民在发展雅加达老城区旅游业中的作用的另一面。城市贫民的存在就像硬币的两面。有富人和穷人,有繁荣和繁荣,有邪恶和善良。这与雅加达市的快速发展有关。城市贫民在社会经济方面被边缘化。雅加达老城区存在的城市贫困人口的经验事实正在该地区寻找运气。有限的资本、技能和机会迫使城市贫困人口寻找生存之道。后现代旅游为与雅加达老城区的城市贫困社区相关的利益相关者提供了解决方案。解决方案是调和城市贫民成为资产而不是问题。这一概念成为本研究的重点。本研究建议将城市贫困社会作为雅加达老城区管理与发展的一个整体。关键词:城市贫困社会;后现代旅游
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引用次数: 0
HUBUNGAN MOTIVASI KERJA DALAM MENINGKATKAN KINERJA ROOM ATTENDANT DI HOSEKEEPING NOVOTEL NUSA DUA BALI 工作激励关系,改善巴厘岛新votel NUSA两个客座性能
Pub Date : 2018-09-18 DOI: 10.30813/NCCI.V0I0.1321
A. Asmawi
This study aims to : ( 1 ) determine how the motivation and performance of the Department Housekeeping room attendant at the Novotel Nusa Dua Bali ( 2 ) determine the relationship between motivation and performance room attendant and how much the relationship. This research was conducted at the Novotel Nusa Dua Bali hotel and resident. This type of research is descriptive quantitative by using primary data originating from field research and secondary data through library research. Data was collected through observation, interviews , questionnaires and literature. The information consists of Floor supervisors and Room Attendant at the Novotel Nusa Dua Bali. The data analysis technique used is descriptive quantitative methods of data analysis product moment correlation pearson to calculate the relationship between two variables, motivation and performance of the second variable interval scale. While the indicator of the performance is loyalty, work, teamwork, ability, initiative and responsibility. From the research results between motivation and performance have a correlation coefficient of 0.71 coefficient interval 0.71 to 0.90 which has a high level of relationship or a strong and reliable. The calculation result of hypothesis test obtained t counted = 4.157 > t table = 2,110 then accepted Ha Ho is rejected. This means that between motivation and performance room attendant significant correlation. Results of this study are expected to be useful for all parties, especially the management to further improve and maintain the motivation to work so that the employee's performance can be maintained and continues to increase along with the progress and objectives of the company Keywords : work motivation, performance, room attendant
本研究旨在:(1)确定诺富特努沙杜瓦巴厘酒店客房部客房服务员的工作动机与工作绩效之间的关系;(2)确定客房服务员的工作动机与工作绩效之间的关系及其关系程度。这项研究是在诺富特努沙杜瓦巴厘酒店和居民进行的。这种类型的研究是描述性定量的,使用来自实地调查的主要数据和通过图书馆研究的次要数据。通过观察法、访谈法、问卷调查法和文献法收集数据。这些信息包括努沙杜瓦巴厘岛诺富特酒店的楼层主管和客房服务员。采用的数据分析技术是描述性定量方法的数据分析积矩相关皮尔逊来计算两个变量之间的关系,动机和绩效的第二个变量区间尺度。而绩效的指标是忠诚、工作、团队合作、能力、主动性和责任心。从研究结果来看,动机与绩效之间的相关系数为0.71,相关系数区间为0.71 ~ 0.90,具有较高水平的相关性或较强的可靠性。假设检验的计算结果得到t count = 4.157 > t table = 2110则接受Ha Ho被拒绝。这意味着客房服务员的工作动机与绩效之间存在显著的相关关系。本研究的结果有望对各方,特别是管理层进一步提高和保持工作动机,使员工的绩效能够随着公司的进步和目标而保持和持续增长。关键词:工作动机,绩效,客房服务员
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引用次数: 0
期刊
National Conference of Creative Industry
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