National Seminar on Small Medium Enterprises
UMKM TANGGUH UNTUK PEREKONOMIAN YANG LEBIH BAIK
As a business actor in Indonesia, Micro, Small and Medium Enterprises (MSMEs) have not given maximum contribution to economic growth in Indonesia since most of them can not anticipate the changes, and take advantage of the opportunities, so that they cannot compete with other bigger or franchised business actors Franchise). MSMEs have not been able to take advantage of market opportunities, especially the MEA market. This is because the lack of knowledge and experience causes them difficulties in developing their business, they realize the changes that occur but they do not know what to do, so sometimes late in making decisions. The problems faced by this MSMEs can actually be minimized if all the competent parties from the government and academia together plunge to increase the independence of MSMEs, so that they can become a formidable Small and Medium Enterprise that can anticipate change and take advantage of existing opportunities. This can be seen from some MSMEs who get support and can still exist and develop both in terms of turn over and business value. Keywords: MSMEs are tough for better economy
Copyright (c) 2017 National Seminar on Small Medium Enterprises
PENGARUH PERPUTARAN MODAL KERJA, TOTAL HUTANG LANCAR DAN TOTAL AKTIVA TERHADAP KEMAMPULABAAN
Profit is the main purpose of the establishment of a company, the ability of companies to generate profits can be seen from how efficient the company in using its working capital, because the efficient use of working capital also affects the company's obligations in paying current debt and also affect the total assets of the company. Variables in this research use Net Working Capital Turn Over to identify working capital, current ratio to identify total current liabilities and asset turnover to identify total assets, meanwhile to measure profitability using RETURN OF ASSETS indicator with sample of 3 companies of automotive sector that is PT Astra Internasioanl Tbk, PT Indomobil Sukses Internasional Tbk, PT Gajah Tunggal Tbk, listed in Indonesia stock exchange from 2007 until 2016, the analysis tool used is spps version 2.3.0. The results of this study indicate that the results of statistical analysis between working capital of profitability has a positive relationship but not significant, total current debt to profitability has a positive but insignificant relationship as well as total assets against profitability have a positive but insignificant relationship. Keywords : Working Capital Turnover, Currenty Liabilities, Total Asset Turnover And Profitabilitas
STUDI PENINGKATAN PERTUMBUHAN DAN NILAI PERUSAHAAN SEKTOR PERKEBUNAN MELALUI ANALISIS KEBIJAKAN DIVIDEN DAN PROFITABILITAS
This study was conducted to analyze the level of influence between dividend policy variables and profitability on Growth and Corporate Value. For the purposes of the measurement, used financial data from five plantation companies in Indonesia that have gone public, namely: PT Tunas Baru Lampung, Tbk., PT. Astra Agro Lestari, Tbk., PT. Bakrie Sumatera Plantations, TBK., PT. SMART, Tbk., And PT. PP London Sumatera Plantations Year 2004 - 2014.The target of this research is expected to be able to identify and produce output in the form of valuation model of Plantation company by considering dividend policy, corporate growth, and profitability of the Company. The second is to determine the dominant factor that determines the value of the Company in the plantation company. The analytical method used by the writer to analyze dividend policy and profitability to company value using commonly used statistical analysis method is correlation coefficient (r), the coefficient of determination (r2) and regression coefficient analysis. Data were analyzed using partial and simultaneous regression analysis. Keyword : Growth, Corporate Value, Dividend Policy, Profitability
TINJAUAN ATAS KEUNIKAN PRODUK UMKM MEATBALL BERANAK DI CIPAKU
The purpose of writing this paper is 1) To find out how the business feasibility of meatballs Big Meatball Family. 2) To find out what business obstacles of Meatball beranak. 3) To find out how to keep the Big Meatball Family business. This research was conducted directly through interviews with owners of Big Meatball Family. The type of research that the authors use is a method of data analysis in the form of descriptive study. The conclusion that can be taken is Big Meatball Family is UMKM that can be recognized and is quite feasible in running a business. Business barriers experienced by Big Meatball Family is that if the price of raw materials rises, the profits will also be reduced. Then the legal status in business and business location has not legally been maintained until now. Big Meatball Family always emphasizes the quality and taste of the meatball itself, always innovate and create new products and open branches in various areas in Bogor, Bandung, East Jakarta, and Bekasi. Keyword: UMKM, product, Meatball beranak
THE ANALYSIS OF CO-MOVEMENT AMONGS STOCK EXCHANGES OF INDONESIA IDX, SINGAPORE STI, HONGKONG HANSENG, TOKYO NIKEI, AND NEW YORK NYSE : EMPIRICAL EVIDENCE
Kemudahan dalam traksaksi keuangan memberikan kesempatan kepada pemodal keluar masuk suatu negara dengan membawa modal investasinya. Bagi pemburu rente mereka akan selalu berpindah dari suatu negeri ke negeri lainnya untuk berinvestasi yang memberikan jaminan keuntungan. Kemudahan transaksi keuangan ini mereka lebih suka berinvestasi pada aset finansial di pasar modal yang memberikan keleluasaan penuh untuk bermanuver memindahkan investasinya dari satu pasar ke pasar lainnya yang dianggapnya lebih menguntungkan. Dalam kondisi seperti itu maka motif spekulasi berjangka pendek lebih menonjol dari pada motif investasi yang berjangka panjang. Implikasi dari penempatan modal investasi di berbagai pasar modal atau bursa efek adalah kemungkinan terjadi gerakan bersama antar pasar. Pergerakan tersebut bisa berkorelasi positif bisa juga berkorelatif. Berkorelasi positif memberikan signal bahwa pergerakan pasar suatu negara memberikan pengaruh positif terhadap pasar lainnya, sedangkan yang berkorelasi negatif yang memberikan signal bahwa pemodal mengalihkan atau memindahkan modal investasinya ke bursa negara lain. Penelitian ini hendak menguji sampai sejauh mana pergerakan bersama bursa-bursa saham di Jakarta (IDX), Singapore (STI), Hongkong (HangSeng), Tokyo (Nikei), dan New York (NYSE) berikut implikasinya terhadap pergerakan investasi aset finansial di 5 Bursa tersebut. Pemilihan keempat bursa di atas sebagai variabel X didasarkan atas fakta bahwa keempat bursa tersebut di kawasan asia-pacific sangat dominan dan oleh pada pelaku pasar ditetapkan sebagai leading indicator pengambilan keputusan investasi bagi para pelaku pasar di di kawasan asia timur termasuk Indonesia. Kata Kunci: Pergerakan saham, co-movement.
ANALISIS PENERAPAN PSAK NO 45 (REVISI 2011) ATAS LAPORAN KEUANGAN INSTITUT PERTANIAN BOGOR SEBAGAI PERGURUAN TINGGI NEGERI BADAN HUKUM (PTN-BH)
The method used was descriptive qualitative research aimed to provide a detailed picture of the background and characteristics that are typical of the subject under study. Based on the results of the discussion, IPB as PTN-BH has generally presented the financial statements in accordance with PSAK No. 45 (revised on 2011) about Nonprofit Organizations Financial Reporting and the provisions applicable to Public Service Agency (BLU) are PMK No. 76 / PMK.05 / 2008. Results of the analysis also concluded that generally the IPB Financial Statements and Accounting Policy was appropriate, including: Nonprofit Financial Statements, Asset Classification and Obligations, Asset Classification Net Classification of Restricted and Unrestricted Net Asset, The Activity Report, Classification of revenues, expenses, gains and losses, permanent or temporarily attached net assets, Information on Service Provision, Classification of Revenue and Expenditure of Cash. The statements of cash flows on the preparation of the IPB financial statements consisted of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities. Key words: Application of PSAK No. 45 (Revised 2011), Financial Report, IPB, PTN-BH Key words : Application of PSAK No.45 (revised 2011), Financial Report, IPB, PTN-BH.
BANK UMUM SYARIAH DAN PERANANNYA DALAM PENGEMBANGAN UMKM DI INDONESIA
Sharia bank is one type of bank that runs an operating system based on sharia principles. In December 2016, the number of banks in Indonesia conducting operational activities based on sharia principles as many as 12 sharia banks (BUS) and 22 units of sharia business (UUS). One segmentation of customers served by sharia banks consists of customers of Micro, Small and Medium Enterprises (MSMEs). This study aims to determine how the portion of Islamic banks financing changed to SMEs as well as the role of sharia public banks in the development of SMEs in Indonesia. The object of this research is 12 sharia commercial banks in Indonesia. The result of the research shows that almost all sharia banks are distributing financing to UMKM although with the different portion. This difference is due to the different business strategies and the spread of risk in each sharia bank. The average sharia financing portfolio portion to MSMEs compared to the average total financing of sharia banks is 32.63% in 2014, 31.17% in 2015 and 30.84% in 2016. Sharia in Indonesia has a fairly good role in the development of SMEs in Indonesia where the portion of Islamic banks financing a distribution to MSE is greater than the Medium Enterprises. The allocation of financing by sharia banks to MSMEs provides an opportunity to increase business capacity to become a big business and is expected to macro will boost Indonesia's economic growth. Keywords: Sharia Commercial Bank, Sharia Principle, UMKM
ANALISIS KINERJA PERUSAHAAN, TINGKAT SUKU BUNGA, DAN NILAI TUKAR IDR/USD TERHADAP HARGA SAHAM
The share price in one indicators used by investors view of the attractiveness of a stock. This information will be useful for decision-making in the financial sector in the plantation sector company's that sells its shares in the Indonesian Stock Exchange. The purpose of this study was to identify the effect of variabel Company Performance (X1), Interest Rate (X2), Kurs (X3), the stock price either simultaneously or partil. This Research was conducted by taking the company's financial statement all the plantation data sector in Indonesian Stock Exchange as well and data from the official website of Bank Indonesia, from 2007 to 2016. The Analysis used in this reseach is multiple regression analysis, with results as follows: First, the Comapany Performance (X1), Interest Rate (X2), Kurs (X3) simultaneously influence in determining variabel stock price. Second, among the variuos independene variables, Interest Rate (X2) and Kurs (X3) were not significant in determining variable stock price and the independent variables that have a significant effect such that company's performance (ROE) have a positive effect on Stock Price. The implications of this findings that the management needs to focus more attention on factors that are proven to affect stock prices so that all parties can benefit from the investment. Keywords: Company Performance), Interest Rate, Kurs, and Stock Prices.
TINJAUAN PROMOSI TERHADAP PENJUALAN UMKM BAKSO MAS SIPIT
Research aims to determine whether the Promotion affects the sale of SMEs Bakso Mas Sipit. Marketing Mix is not applied in the sale the Meatball of Mr. Sipit. This research is descriptive. . After the implementation of a good promotion, there is an increase in sales volume. In view of this effort, now have some fairly large branches. The results can be concluded that the implementation of a good promotion will affect the sales of MSME of Bakso of Mr. Sipit. Keywords : Promotion, Increased Sales.
ANALISIS KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Profit is the main purpose of a company's operation. The increase of profit can be seen through the performance of the company..Profit can be measured by using profitability ratio as a purpose to measure how effective the management in running its operational. This can be seen from the return on investment through sales activities.This research aims at finding out the influence of Cash Turn Over (CATO),Acount Receivable Turn Over (ARTO), and Inventory turn over (INTO) to Profitability (ROA). The data is measured by SPSS version 23.0.The research was done in PT. Astra International Tbk, PT. Indomobil International Tbk, and Pt Gajah Tunggal Tbk. The results of this study indicate that Multiple linear regression test cash turnover has a positive relationship but not significant to profitability at 0.278 above level significant 0.05, Account receivable turn over has a positive relationship but not significant to profitability at 0.129 above the significant level 0.05, and Inventory turn over has a positive relationship and has significant influence to profitability at 0.004 below the significant level 0.05. Keywords: cash turnover, account receivable turnover, inventory turn over
Redenomination is a simplification of the nominal value of the currency by reducing digit (zero number) without reducing the real value of the currency. This study will provide an overview of the impact of redenomination to changes in inflation. This study uses panel data regression analysis method. data used in this study are 14 states that have done redenomination. The results showed that the rate of inflation after the redenomination will be lower than the rate of inflation before the redenomination. Keywords: Redenomination, Inflation, Panel
MENGEKSPLORASI PERCEIVED EASE OF USE DAN LITERASI TEKNOLOGI TERHADAP KEPUTUSAN PEMBELIAN LAYANAN JASA GOJEK
Distruptif innovation era sustain the development of various services facilitate consumers. Base of technology, enabling new products to offer something new and different things with lower levels of ease and cost. However, new technologies often have difficulty receiving acceptance in society. Uneven of information technology literacy becomes a challenge for the company. This study aims to analyze the effect of perceived ease of use, technology literacy on purchasing decisions GOJEK transportation services in Tasikmalaya.The sample size is 100 respondents of consumers of GOJEK in Tasikmalaya. This study use Multiple Regression Analysis. Based on the results of hypothesis testing are known perceived ease of use and word of mouth influence on purchasing decisions simultaneously and partially. Keywords : perceived ease of use, word of mouth and purchase decision
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERKUNJUNG KE KEBUN RAYA BOGOR SEBELUM DAN SESUDAH DITERAPKANNYA SISTEM SATU ARAH (SSA)
This research aims to determine the factors that affect Visiting Interest to Kebun Raya Bogor before and after the implementation of a one-way system. There are some factors that can affect Visiting Interest, pull factor and push factor. This research used independent variable (Location, Historical Attractions, Natural Environment and Weather Attraction, Escape Motive, Relaxation, Family and Friend Togetherness, Knowledge, Enjoying Natural Resources) and variable dependent (Visiting Interest). The sampling method that used in this research is nonprobability sampling. With 100 respondents that have been picked are people who have been visiting to Kebun Raya Bogor before and after the implementation of a one-way system. Based on this research, obtained conclusion that there are three factors that have positive affect and significant toward Visiting Interest to Kebun Raya Bogor before the implementation of a one-way system. The factors are Location, Family and Friend Togetherness earned t-count that bigger than t-table. Location (2,090>1,99), Family and Friend Togetherness (3,225>1,99). And there is one factor that have positive affect and significant toward visiting interest after the implementation of a one-way system is Knowledge, it earned t-count that bigger than t-table (2,486>1,99). This research also got result that there is positive affect and significant from Location, Historical Attractions, Natural Environment and Weather Attraction, Escape Motive, Relaxation, Family and Friend Togetherness, Knowledge, Enjoying Natural Resources together toward Visiting Interest to Kebun Raya Bogor before and after the implementation of a one-way system because fcount is bigger that f-table. Before the implementation of a one-way system it earned f-count (8,386>2,04) and after the implementation of a one-way system is (8,627>2,04). Keywords : Location, Historical Attractions, Natural Environment and Weather Attraction, Escape Motive, Relaxation, Family and Friend Togetherness, Knowledge, Enjoying Natural Resources, Visiting Interest.
ANALISIS PENERAPAN PSAK NO. 7 DALAM PENGUNGKAPAN TRANSAKSI PIHAK-PIHAK BERELASI TERKAIT ENTITAS ASOSIASI PADA PERUSAHAAN GO PUBLIC
Tighter business competition in the business world makes the company take the decision to cooperate with other parties by way of relationship. By establishing relationship with certain parties, the company can make transactions that have been agreed by both parties. These transactions are also called transactions with related parties. In the book of PSAK 7 stipulates that every company having relationships with other parties and if conducting related parties transactions, it is obligated to disclose the related parties transactions into the consolidated financial statements and the individual financial statements of the parent. In this study, the authors will analyze the implementation of PSAK 7 regarding disclosure of related parties transactions related to associate entities on 10 go public companies that have been selected by authors. Disclosure of related parties transactions that the author analysis is related to the disclosure of the nature of the relationship and transaction nominal. The results of this study indicate that 10 go public companies that the author chose to disclosure the related parties transactions in accordance with those required by PSAK 7 in terms of disclosure of the nature of the relationship and transaction nominal. This should be disclosed in the consolidated financial statements with a view to understanding that there is a potential influence of the related relationship to the financial statements. By this research, it is known what the transactions made by the company with related parties. Keywords : Disclosure of Related Parties Transactions Relating to Associated Entities, PSAK 7
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA KEUANGAN PERUSAHAAN
Cash flow information is useful for assessing the entity's ability to generate cash and cash equivalents and allows users to develop capital to assess and compare the present value of future cash flows from various entities. The cash flow statement contains useful information in determining the liquidity and flexibility of the company's financial performance which can be obtained through cash flow statement analysis by using cash flow ratios. The purpose of this study is to know how the presentation of cash flow statement is in accordance with PSAK No.2 and know the financial performance of PT. Sarananiaga Sejahtera if measured by cash flow analysis. The research method used by the writer is quantitative descriptive analysis. The method to analyze the cash flow statement as a measure of the effectiveness of the company's financial performance. The results of the study using the average cash flow ratio from 2013 to 2015 can be said to be less well seen from the operating cash flow ratio decreased from 2013 to 2015. The ratio of the flow of funds flows decrease and increase in each year. The ratio of cash to interest, the ratio of cash coverage to current liabilities, Capital expenditure ratio and total debt ratio decreased every year, and for the cash flow adequacy ratio increased. From the results of the analysis, the ratio decreased more than the fluctuations and increases. Keywords : Statement of Cash Flow, Financial Performance
PENGEMBANGAN UMKM BANTEN KRIYA DENGAN PENDEKATAN DESAIN PRODUK SERVIS
Small micro enterprise is one of the important factor in Indonesia economy, due to its capability to employ high number of workers. Product design is one of disciplines that really close to SME in particular handicraft SME. Product service system (PSS) is an innovation strategy that shift focus from selling products into selling value combining product and service into one integrated solution for fulfilling customer demand. With PSS approach, hopefully Banten UMKM can be nurtured in terms of value. Wira Multi Agung, Bamboo Hat Community, Pelangi Crochet, Pak Budhy Workshop are the four SMEs studied in this paper. These four SMES arer selected because they represent the variation of SMES in Banten. From observation and interview several issues are identified such as there have been lack communications between designer and artisans in Banten and among other stakeholders. Therefore, the research output is to make network platform that connect multistakeholder with a vision to preserve Banten craftsmanship and encourage handicraft SMES moving toward sustainability. There are three PSS solutions offered.. First database for UMKM handicraft and designers that communicates their expertise and portfolio. Second is a subscription do it yourself kit the result of designer and artisasns collaboration effort. Third is a marketplace for every stakeholder involved in the network to share information, expertise, material, tools and problems. Keywords : SME, Product Design, Artisans
OVERVIEW OF SMES OF BED SHEETS, BLANKETS AND MUSLIM CLOTHES FOR CHILDREN AT RAM SHOP 7 MARKET BOGOR
Along with the development, the human needs keeps increasing day by day, starting from the needs of primary, secondary, and tertiary. These needs have an important role in human life today, especially in the field of clothing business. These needs must be met by each individual according to their level of need. The purpose of this research is to know the products that exist in Ram Shop 7, to identify how to promote their products to consumers in Ram Shop 7, and to identify the obstacles that occur in the existing working system in Ram Shop 7 Bogor. As for the results of the research, the writer can identify the product, price, place, promotion, human resources, financial, production process and socioeconomics conducted by this MSME have not been run well. Keyword : UMKM, Product, Promotion
PEMANFAATAN SISTEM PENUNJANG KEPUTUSAN UNTUK MENENTUKAN STATUS GIZI BALITA PADA POSYANDU MENGGUNAKAN METODE FUZZY TSUKAMOTO
Children's nutritional problems are still a national problem. The hallmark of a healthy child is to be seen from growing and developing. To ensure and secure that the development of children under five is optimal and to anticipate the malnutrition that can affect toddlers, it is necessary techniques to assess the nutritional status of children. The nutritional status of children under five is necessary to be continuously monitored because the nutritional status of toddlers can be used as an illustration of the health, growth and development of children. To assist in determining the nutritional status of children, it is necessary information technology assistance. Decision Support System is a computer-based interactive system that can assist decision makers in using data and models to solve structured and unstructured problems. Fuzzy Tsukamoto is one of the most flexible and tolerant methods available, with more intuitive advantages, accepted by many parties, better suited for inputs received from humans rather than machines, it will facilitate the parties involved in monitoring growth Toddler. The results of this study in the form of Decision Support System to determine the Nutritional Status of Toddler-based Fuzzy Tsukamoto method is expected to be used in posyandu to monitor the growth of Toddlers so that children with malnutrition status get better and faster handling. . Keywords : SPK, Decision Support System, Underfive Nutrition, Fuzzy Tsukamoto
CFM UNTUK EVALUASI AKTIVITAS OPERASIONAL DAN PERENCANAAN PEMBIAYAAN MELALUI ANALISA LAPORAN ARUS KAS
Almost in every country, SMEs increase is followed by an increase of the number of SMEs failure. This is due to SMEs inability to maintain their sustainability. The businesses success or failure is closely related to the ability to manage cash inflows and outflow of business activities. Cash Flow Management can be done by analyzing the cash flow business ratio. This study aims to reveal SMEs CFM by conducting a case study on CV.YOGITAS through cash flow statement analysis. Ratio analysis is done on the cash flow statement that the author compiled with the record of cash receipts and disbursements in 2016, so it can evaluating operational activities and financing planning. The results of cash flow ratio analysis shows CV.YOGITAS does not utilize cash optimally, so there is still a lot of cash potential that can still be used for capital expenditure and other investment. By knowing the optimum amount of cash that must exist, SMEs can know the ability of cash flow to finance operational activities and cover existing business obligations. Keywords : Cash Flow Management, evaluating, financing
PENGARUH GREEN MARKETING DAN PERCEIVED QUALITY TERHADAP WORD OF MOUTH DAN IMPLIKASINYA TERHADAP KEPUTUSAN PEMBELIAN PRODUK ORGANIK.
For The Last Decade, people's awareness of the importance of perceiveing the environment has improved significantly. This research aims at finding out the influence of green marketing and perceived quality to word of mouth and its implication to decision making in organic product purchase. The methods of collecting data is survey, using questionnaires. The size of the sample of population is 180. Purposive sampling method is used in collecting the samples. Roscoe Formulae is utilized in determining the size of the sample. Path Analysis is used to determine the direct and indirect influence among variables and their implications. The result shows that green marketing and perceived quality have a direct influence on word of mouth, but not on purchase decision. It implies that organic product companies should improve their promotional media resulting in more qualified products. Keywords : green marketing, perceived quality, word of mouth, and decision of the puchaser
STRATEGI MEWUJUDKAN SDM YANG MAMPU BERWIRAUSAHA SECARA MANDIRI MELALUI PROGRAM BOGA
Referring to the data of Susenas BPS in 2014 and 2015, the population of Indonesia reached 254.9 million people, and of that number 182.99 million are working-age residents (ages over 15 years) of which about 121.87 are active in the economy and 7.24 million people (5.94%) are still in idle positions. Furthermore, 5.94% of working age is still unemployed when viewed from the educational background the highest with a vocational high school education (11.24%). Unemployed working age data and the majority of SMK education background is certainly not separated with the education system in Indonesia which is limited to the assessment of the ability academic knowledge, which ultimately does not make the graduates creative creating work independence (job creator) because of the gap in education and business / industry, less educational orientation emphasizes the values of independence and creativity as an entrepreneurial base. Entrepreneurship independence becomes the business sector with the greatest contribution to national development, Micro, Small and Medium Enterprises also create considerable employment opportunities for the domestic workforce, thus greatly helping to reduce unemployment. Keywords : independences
PENGARUH ARUS KAS TERHADAP KINERJA KEUANGAN PADA INDUSTRI TELEKOMUNIKASI DAN PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2015
The purpose of this research is to analyze the effectof cash flow toward financial performance on Telecomunication Industry and Hotel Industry which registered in Indonesia Stock Exchange in the Period 2007-2015 The research used secondary data obtained from the financial statement and annual reports, used purposive sampling method and used multiple regression analysis. Based on the test result of simultan operating cash flows, investing cash flows, and financing cash flows have a significant effect on financial performance in telecommunication industry and hotel industry.Result of partial test in telecommunication industry only operating cash flows that affected significantly toward financial performance, but investing cash flows and financing cash flows are affected but not significant toward financial performance. In hotels industry, there are two variables which affected significantly toward financial performance, they are operating cash flows and investing cash flows, but financing cash flows affected but not significant toward financial performance hotel industry. Keyword : Operating Cash Flows, Investing Cash Flows, Financing Cash Flows, Performance.
ANALISIS FAKTOR YANG MEMPENGARUHI LABA MASA DEPAN
The manufacturing industry is experiencing relatively growth. This is visible with the growth of company's assets and profits. This study aims to analyze the factors influencing future earnings. The research was conducted in the manufacturing industry listed on the Indonesia Stock Exchange (BEI). The sample size is 37 companies and used cluster sampling. This research method used is descriptive analysis with the variables are Capital Growth, Cash Flow, Retained Earning and Future Profit. The research tool used is path analysis (path analysis). Based on the results it shows that Capital Growth (Total Asset), Cash Flows and Retained Earning influence Earning After Tax simultaneously. Cash Flow influences earning after tax partially. However, Capital Growth (Total asset) and Retained Earning (Retained Earning) do not influence earnings after tax partially. Keywords: Capital, Cash Flow, Retained Earnings, Future Profit
PENGARUH MANAJEMEN ASET, PENJUALAN, DAN BIAYA TERHADAP KEMAMPULABAAN PERUSAHAAN.
One of company's most important objectives is profit. This research measures the level of profit of a company by using the ratio of profitability. The population of this study are two consumer goods companies registered in the Indonesia Stock Exchange , namely PT.Indofood Sukses Makmur,Tbk and PT.Mayora Indah,Tbk. The research data is secondary. Hypothesis was analyzed by multiple linear regression analysis techniques using SPSS program version 23.0. The results show that : (1) Assets Management significantly influence the company's profitabiity. (2) sales have negative influence on the company's profitability (3) the cost significantly influences the company's profitability, (4) Assets Management, Sales, and Cost have significant influence in the company's profitability. Keyword : Asset Management, Sales, Cost, The ability.
SISTEM PENDUKUNG KEPUTUSAN PENGKLASIFIKASIAN DALAM MENINGKATKAN SISTEM PEMBELAJARAN PADA SEKOLAH MENENGAH KEJURUAN MENGGUNAKAN ALGORITMA C4.5
The learning system in the world of education should ideally provide quality education for students involving mental, physical, emotional and social aspects. In education and teaching there are issues that are very complex and many things that affect the results of evaluation of learning, among other factors students and teachers. A common problem faced by students in high school is the low test scores that affect students who do not go to class. The availability of large amounts of data in education, raises the need for the use of hidden information and knowledge in the database. Data mining is generally used to find hidden knowledge in a database. To classify evaluation of learning outcomes need to be held collecting data quantitatively while the data obtained will be analyzed by using Algorithm C4.5. To reduce the problem, then in this research will be made a model to classify the increase of student class using Algorithm C4.5 where the result will be used for decision making in improving student learning Vocational High School. Software used to process data using Rapid Miner. The resulting model will then be evaluated its performance by calculating the accuracy of the model in predicting using Confusion Matrix and ROC Curve while the classification will be described in decision tree. Keywords: Learning system, Algorithm C4.5, data mining, vocational high school
PENGARUH PENGUNGKAPAN, PENGEMBANGAN PERUSAHAAN, DAN AUDIT KEPEMILIKAN KLIEN TERHADAP KEBERLANGSUNGAN USAHA
A going concern audit opinion is issued by the auditor to ascertain whether a company can maintain its survival. Factors affecting auditors issuing going concern audit opinion is important to know because they can be used as a reference by investors in association with the investment. The purpose of this research is to examine the effect of disclosure, company development, and client tenure audit to the acceptance of going concern opinion. This research uses manufacture company samples listed in Indonesia Stock Exchange from 2013 to 2015. The hypothesis in this research uses logistic regression. The research shows that disclosure has a significant effect on the acceptance of going concern opinion, while company development and client tenure audit does not have a significant effect on the acceptance of going concern opinion. And disclosure, company development, and client tenure audit have the significant effect the acceptance of going concern opinion Keywords : going concern audit opinion, disclosure, company development, and client tenure audit
KOMPETENSI KEWIRAUSAHAAN PELAKU USAHA MIKRO DAN KECIL PANGAN LOKAL DI KABUPATEN BOGOR JAWA BARAT
To achieve self-sustainable national food security and sovereignty, it is necessary to have a highly competitive local and small-scale local food industry (MSE). The research which is the first year research of the superior research university (PUPT) aims to analyze the level of entrepreneurship competence of local food MSE actors and determinant factors in Bogor Regency. This study uses a survey method of 250 local MSEs perpetrators spread across several District and Rural District with descriptive statistical analysis and inferencing statistics. The results of this study indicate the entrepreneurial competence of local SMEs in Bogor Regency is low to moderate. The determinant factor of entrepreneurship competence of local MSEs entrepreneurs consists of characteristics of local food SME actors and government policy support. To improve the competence of entrepreneurship of SMEs, it is necessary to improve the quality of local MSEs and to encourage government policy support in developing local food MSEs. Key word: competence, entrepreneurship, local food, micro and small business
TINGKAT LITERASI KEUANGAN DAN PERILAKU KEUANGAN DI UKM KABUPATEN BOGOR
Financial literacy is the ability of individuals to apply financial management both in obtaining and evaluating general information intended for decision making and to see the consequences received. Financial literacy is directly related to the behavior of individuals in managing finances so that individuals can obtain welfare in the period of no longer productive. One of the targets of financial literacy is the perpetrator of SMEs. Based on that, then object in this research is SMEs in Bogor Regency. The purpose of this study is to analyze the characteristics, the level of literacy and its effects on financial behavior on the perpetrators of SMEs Bogor Regency. The technique of collecting data is done by literature study, interview with related parties and questionnaires through questionnaire dissemination as a respondent document. The method of analysis used in this research is descriptive analysis and multiple linear regression. The independent variables used are financial literacy on general knowledge, insurance, credit and savings, and investment. While the non-free variable of financial behavior. The result of the analysis shows that the average of financial literacy level of SMEs perpetrator in Bogor Regency is 59.90% which means that the level of financial literacy is still in the low category. While the results of other analyses indicate that financial literacy about general finance knowledge, saving and credit, insurance and investment have significant effect simultaneously to the behavior of finance through F test while the result of t-test indicates that only literacy about saving and credit and literacy about insurance which has a Significant influence on financial behavior. Keywords: financial behavior, financial literacy, MSMEs
KARAKTERISTIK SMART PHONE BERDASARKAN KEINGINAN PELANGGAN DI INDONESIA
The number of smartphone users in Indonesia is high enough today. The phenomenon that occurs provides an opportunity and also a sign that the competition between smartphone brands in Indonesia is quite strong. In further discussion determined two smartphone brands that will compare the characteristics of Samsung and Oppo. In addition, also presented several other factors that are important to know in determining the choice of both smartphone brand. This study is qualitative descriptive, where the results of interviews and observations provided by 15 respondents smartphone users will be elaborated and analyzed further. Comparison of response to the two smartphone brands that have a large market share in Indonesia shows that smartphone customers do not see the two smartphone brands are in the same class. Samsung as a brand that comes from Korea first exist in the market in Indonesia and has a variety of value advantages for its customers. In contrast to Samsung, Oppo as a Chinese brand dominate the lower middle market segment. Another brand-building strategy used to compete in the Oppo segment can be one option for Samsung to compete more strongly with Oppo. Keywords: smartphone, competition, Korean Brand, Chinese brand
ANALISIS SOLUSI INOVATIF TERHADAP KRISIS KEPERCAYAAN MASYARAKAT JAKARTA PADA MODA TRANSPORTASI TRANSJAKARTA
Analysis of Innovative Solutions to Public Transport in Jakarta The study was conducted in Transjakarta mode of transportation. The author tries to offer innovative solutions that can encourage the people of Jakarta to desire to use Transjakarta as a means of daily transportation. PT Transportasi Jakarta or Transjakarta has made efforts to maximize services. Anyway, the efforts are still fairly slow in overcoming it. Then what steps can increase the confidence of Jakarta people to be able to use Transjakarta transportation? Researchers conclude that the sequence of problems can result in the analysis of innovative solutions for Transjakarta. These solutions are 1) optimization of technology utilization, 2) integration with other public transportation modes, 3) appointing TransJakarta brand ambassadors, 4) appointing large communities in Jakarta. Keywords : Efforts of Transjakarta, innovative solutions, technology, brand ambassadors, integration, community
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN DAN MANAJEMEN ASET TERHADAP PROFITABILITAS
Profitability is a summary of the net result of operating business activities within a certain period expressed in financial terms. Investment is an investment of funds made by the company in an asset (asset) in the hope of obtaining an opinion in the future. Funding is a method that companies use to earn money to pay for company needs. Due to the size and potential of funding activity in determining the success or failure of the company, the company must be careful in the acquisition and management of financial resources. Company assets or assets (assets) are resources that are controlled by the company because of past events. From here the economic benefits in the future is expected to be obtained by the company. The method used in this research is multiple regression analysis methods, correlation coefficient analysis, the coefficient of determination analysis, T test and F test. The result of this research is the result of SPSS test which resulted in Investment Decision has the positive and significant influence to Profitability, Funding has a positive and insignificant effect on profitability, Asset Management has the positive and significant influence to Profitability and Investment Decision, Funding and Asset Management simultaneously have significant influence to profitability. Keywords: Investment Decision, Funding, Asset Management and Profitability.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENILAIAN KINERJA PERUSAHAAN
Good corporate governance (GCG) is a system and regulation that is used to regulate and establish relationships between various stakeholders in companies that apply the principles of transparency, accountability, responsibility, independence, and fairness. Companies that implement GCG will have high corporate performance. The purpose of this study is to know the influence of the implementation of GCG on the assessment of corporate performance at Sharia Commercial Bank in Bandung. This research was conducted in the main branch office of Sharia Commercial Bank Bandung City area with descriptive research method and verification with quantitative approach. The data source used is a primary data source. The data collection techniques used are questionnaires. Sampling technique in this research is nonprobability sampling with purposive sampling type. Hypothesis testing used is simple linear regression analysis. The results showed that the implementation of GCG significantly influences on the assessment of corporate performance at Sharia Commercial Bank in Bandung. Keywords: GCG implementation, company performance assessment.
PENGARUH AUDIO VISUAL GRAFIS DALAM IMPLEMENTASI PERWALI NO 15 TAHUN 2016 TERHADAP EFEKTIVITAS PELAYANAN PENERIMA HIBAH / BANTUAN SOSIAL DI KOTA BOGOR
Being effective in the service is part of the task of the State Civil Apparatus relating to the correlation of output responsibility with the objectives to be achieved. The greater the output resulting from the target to be achieved, the more effective it can be said. One of the efforts to improve services by Staff Welfare and Social Community Setda of Bogor City is the use of Audio Visual Graphics (AVG). The type of research used is descriptive and explorative research that is the type of research used by function, then by statistic method of multiple linear regression method to find out how big influence of Audio Visual Graphic (as variable X) either educatively (X1), social (X2) Economic (X3) and culture (X4) in the implementation of Perwali no. 15 Year 2016 to the service of grantee / bansos in Bogor City Region (As Variable Y). Keywords: Effectiveness, Service, Motivation, Government Program
RELIGITAS DAN KUALITAS LAYANAN, PENGARUHNYA TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANK SYARIAH DI JAKARTA
The role of Islamic banking in the national economy becomes more strategic as the government is facing fiscal limitation in funding the development. The growth of Islamic banking, a bank managed by implementing the principles of Islamic law, has not been satisfactory. This can be examined by referring to the role of Islamic banking in national banking which is still at the rate of less than 5 percent. This research aims to observe the influences of service quality and religiosity on customer satisfaction and its implication to customer loyalty, as well as to observe the influence of customer satisfaction on customer loyalty of Islamic Bank in DKI Jakarta. By collecting 100 samples of Islamic bank customers in DKI Jakarta and utilizing structural equation modeling partial least square (SEM-PLS) as the technique of analysis, it is revealed that the aspects of service quality and religiosity are influential on customer satisfaction. Meanwhile, the customer satisfaction itself has a positive influence on loyalty. The finding implies that to increase the loyalty of Islamic bank customers, customer satisfaction should be built. Keywords : Islamic Banking, Loyalty, Service Quality, Religiosity, Customer Satisfaction
TINJAUAN ATAS PENJUALAN MIE AYAM DAN BAKSO MAS SUGENG
MSME is a beginning of big business the number of which keeps increasing at this time. The micro-run economic wheel remains the mainstay of the state in driving the pattern of production, distribution, and consumption of goods and services. As one of the contributors to GDP and the container of work for the community, MSMEs should be fostered and developed optimally. Apart from all the obstacles and problems that may arise, MSME still promises a compelling advantage which includes increasing the coffers of the economic side at the micro level. The purpose of this study is to determine the potential of a MSME business that is still lacking for the younger generation glance at this time. With a brief, clear and persuasive presentation, it is expected that the younger generation will be interested to start their business and start it to succeed in the future. By looking at SMEs as a unit that has potential benefits, of course, is a positive trend for the economy of the country in the future. Keywords: business opportunity, business feasibility, market opportunity
POTENSI PEMASARAN KEWIRAUSAHAAN MANDIRI PADA KONSUMEN 'SECOND SCREEN BEHAVIOUR'
This paper provides a description of the massive development of digital technology that has changed many patterns of community life, including selfmarketing entrepreneurship/ SMEs. The original marketing pattern is synonymous with the enormous cost of promotion. Now marketing of the various products and services is becoming much more effective and efficient with the huge contribution of social media, marketplace apps, online stores and so on. The consumer patterns were changed; initially conservative in picking and purchasing goods shifting from a 'see-ask-choose' behavior to windows shopping ending with a fastpaced and practical purchase via online by second screen behavior type of consumers. Quantitative research with a questionnaire instrument involving 122 respondents who are consumers of local entrepreneurship products and services proves that the Z generation dominates the occurrence of modern marketing efficiency by utilizing the double screen check pattern of consumer behavior based 'second screen behavior' information. This phenomenon is predicted to continue to grow and change the pattern of entrepreneurial self-marketing into a global level. Keywords: entrepreneurship, marketing, consumer behavior, second screen behavior
PERAN MEDIA SOSIAL DALAM PENINGKATAN PARTISIPASI PEMILIHAN PEMULA SISWA YANG DIBERIKAN DI KABUPATEN BOGOR
Along with the development of Internet-based information technology, the more important role of online social media as one of the factors that can give a positive effect in increasing the participation among students as novice voters in the general election. However, in reality, the politicians of political parties that compete in the election of legislative members in Bogor regency in 2014 have not been optimal in utilizing the social media. The impact of voter participation rate beginners among low students. Therefore, this study has a goal to describe social media users among students as a beginner voter in Bogor District. This research method is descriptive analysis, is to describe, analyze and interpret data. Techniques of data collection by observation, interview, questionnaire and FGD (Focus Group Discussions). The results showed that the use of social media is increasingly massive among students as the novice voters in Bogor regency to gain access to information about the election, especially the information of candidates submitted through social media applications, such as Twitter 35% users, 28% Facebook, and 28% Instagram. Use of such social media applications is often accessed and made as a consideration of their choice. As for suggestions for politicians, among others: (1) Need to utilize social multimedia in election campaign optimally (2). The content of political messages should be tailored to the characteristics of beginner voters, such as simple, practical, interesting and easily understood by them. Keywords : Social media, political participation, elections and beginner voters
PENGARUH KUALITAS SITUS DAN KEPERCAYAAN TENTANG LOYALITAS PELANGGAN UNTUK TOKOPEDIA ONLINE SHOP
The purpose of this research is to identify 1) Does the quality of the site have a positive effect on the belief of online store customers tokopedia? 2) Does the trust has a positive effect on the loyalty of online store customer's tokopedia, 3) Does the quality of the site positively affect the loyalty of online store tokopedia? Data collection was done by survey method. The distribution of questionnaires was conducted by intercepting UPH management students. Questionnaires were given to students who had transacted on tokopedia online store site. The number of samples in this study amounted to 100 students. The statistical analysis using partial least square-structural equation modeling (PLS-SEM) with the help of SmartPls 3.0 program. The results showed that site and trust qualities have a positive effect on customer loyalty. Furthermore the quality of the site has a positive effect on customer trust. Keywords : website quality, trust, loyalty.
EVALUASI PELAKSANAAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PDAM TIRTA PAKUAN BOGOR
The purpose of this research is to determine whether the evaluation of corporate social responsibility program implementation in Bogor PDAM Tirta Pakuan has been implemented in accordance with the vision, mission, and objectives of the company. PDAM Tirta Pakuan has a vision of CSR as a pioneer in the implementation of social responsibility in Bogor city especially and in Indonesia in general. Through this vision, PDAM Tirta Pakuan Bogor city, would be really serious on the implementation of the CSR programs. Based on these purposes, this research was done by evaluating the CSR programs which was implemented by PDAM Tirta Pakuan Bogor city and use CIPP evaluation model to conduct an evaluation of the program. The type used on this research is qualitative approach.. The source of information used is the Chief Executive of CSR PDAM Tirta Pakuan Bogor. Data collected by the observation, interview and documentation. Test validity of this research used triangulation technique, while data analysis was done by reducing the data, presenting and concluding. The result shows that the program Tirta Pakuan's care as the company's strategy goes according to the purposes and plans that have been made by the company. Keywords: evaluation, corporate social responsibility, CIPP Model
PENGARUH QUICK RATIO (QR), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE (EPS) TERHADAP DIVIDEN PER SHARE (DPS)
Dividend per share is net income distributed to shareholders. Dividend per share is useful for an investor to predict the company's future prospect and illustrate the company to meet the expectations of investors. The purpose of this research is to test the influence of quick ratio (QR), debt to equity ratio (DER), and earning per share (EPS) to dividend per share (DPS). This study was conducted using secondary data from two companies engaged in the automotive sector, and using the companies financial statements for ten years (2007-2016). The findings of this research are, (a) quick ratio (QR) negative and not significant effect against the dividend per share (DPS), (b) debt to equity ratio (DER) positive and significant effect against the dividend per share (DPS), (c) earning per share (EPS) of positive and significant effect against the dividend per share (DPS). Dividend Per share was influenced by earning per share and a debt to equity ratio. While the quick ratio has no effect to the dividend per share. Keywords: dividend per share, quick ratio, debt to equity ratio, earning per share.
PENYUSUNAN DAN ANALISIS LAPORAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN DALAM USAHA KECIL DAN MENENGAH
Small and Medium Enterprises (SMEs) have a very important role in the economy. SMEs proved resistant to the crisis. This is because, firstly, SMEs have no external debt; Secondly, SMEs do not have much debt to banks because they are considered unbankable. Thirdly, many SMEs use local input and little import. Fourth, many SMEs are export-oriented In practice, financial accounting on Small and Medium Enterprises (SMEs) is still low and has many weaknesses. Banks and fiscal parties often complain about the incapacity and/or weaknesses of SMEs in preparing financial statements. Argue that the weakness of SMEs in the preparation of the financial statements, among others, due to low education and lack of understanding of Financial Accounting Standards (SAK). While the low and low preparation of financial statements due to the absence of regulations that require the preparation of financial statements for SMEs. Base on the inability to inform their business financial activities SMEs are difficult to get access to capital from financial institutions or are less trusted by other investors. As one business unit of MEs CV. Yogi Tas cannot escape from the obligation to be able to hold financial information to other parties. In this case, SMEs should be able to make financial reports as a means of communication between internal SMEs with investors. The Financial Statement is an accounting report that provides information about the income, changes in equity, financial position, and cash flows. Keywords: Financial Statements, SMEs, SAK ETAP
TINJAUAN ATAS FAKTOR HARGA DALAM KEPUTUSAN PEMBELIAN PADA UMKM MIE AYAM SIDO MAMPIR.
Currently, the number of SMEs in the culinary field continues to increase. Various products are created to meet the needs and desires of consumers. Sido Mie Mampir come as a SMEs that meet the needs of the community by serving Mie Ayam as the main product that became one of the favorite foods of the people of Indonesia. The purpose of this research is to know the pricing method used in Mie Ayam Sido Mampir, to determine the factors that influence consumer purchasing decisions, and to determine whether the price becomes a factor in consumer purchasing decisions. MSME of Mie Ayam Sido Mampir uses a pricing method that is guided by the market leader. MSMEs experienced a fairly intense price change, but it does not have a big influence on the sale of Mother Chicken Sido Mampir. The findings of this research is MSME Mie Ayam Sido Mampir must maintain the consistency of taste, improve responsiveness to the employees, add more variants of Mie Chicken, and use accounting system recording for more detailed inventory and sales data. Keywords: price
PENGARUH EFISIENSI INVESTASI PADA INTELECTUAL CAPITAL TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL.
The purpose of this study was to determine the influence of Efficiency Investments in intelectual Capital and Intelectual Capital Disclosure. The research method is verification (verificative research) and are explanatory (explanatory research) or causality (causal study), because this study wanted to find the cause or causal relationship . The data used in this research is secondary and primary data. An investigator secondary data are collected for the period 2012 - 2015. The Primer data made in an effort to increase the objectivity of intellectual capital disclosure score are verified by 5 independent assessment team. Asumsi classic test are used consists of normality test, multicollinearity and heterokedestisitas. Target population this research are 100 commercial bank are listed in Indonesia Stock Exchange. These results of this study shows the coefficient of reggression and t test for the effect of investment efficiency intelectual capital on the disclosure of intellectual capital is 6.7% while the remaining 93.3% influenced by other factors not observed in this study. Keywords : Efficiency Investments in Intellectual Capital, Intellectual Capital Disclosures
PENGARUH BIAYA BINA LINGKUNGAN DAN BIAYA KESEJAHTERAAN KARYAWAN TERHADAP KINERJA KEUANGAN DAN IMPLIKASINYA TERHADAP NILAI PERUSAHAAN
The purpose of this study is to determine the cost of environmental development and welfare costs that can affect the financial performance and its impact on corporate value. This study is conducted to obtain evidence that: the cost of environmental development and welfare costs that have affect the financial performance and its impact on value of the company on mining sectors companies listed in the BEI in 2010-2016. The sample used is 13 companies with purposive sampling technique and multiple linear regression analysis techniques. The results showed that partially environmental development cost has significant effect to financial performance, and impact to company value. However, environmental development cost has no significant effect to company value. Simultaneously, environmental development cost and employee welfare cost have significant effect to financial performance Keywords : Environmental Development Cost, Welfare Cost, Financial Performance, Corporate Value
PENGGUNAAN RASIO PROFITABILITAS DAN ANALISA NILAI TAMBAH EKONOMI DALAM PENINGKATAN KEKAYAAN PEMEGANG SAHAM
The purpose of establishing a company is to maximize the wealth of shareholders. One indicator in enhancing shareholder value is Market Value Added (MVA). The company's goal will be achieved if the company's financial performance is good. To measure and evaluate the financial performance, the financial ratio analysis tool, called eturn On Asset (ROA), is required. Moreover, The Economic Value Added (EVA) can also be used and considered better because it can provide more accurate information to shareholders by involving capital cost (Cost of Capital) in measuring and evaluating financial performance. The study is aimed to test whether the Economic Value Added (EVA) and Return on Assets (ROA) significantly affect the Market Value Added (MVA) in the pharmaceutical industry manufacturing companies listed in Indonesia Stock Exchange, period: 2012-2016. The data used in this research is secondary data that the company's financial statements and a list price of stock are acquired through the centre of reference data available on the Indonesia Stock Exchange's website, the sample used is 7 pharmaceutical industry manufacturing companies listed in Indonesia Stock Exchange, period: 2012-2016. This study uses two independent variables, Economic Value Added (EVA) and Return on Assets (ROA), and the dependent variable is the Market Value Added (MVA). The data analysis technique used is multiple linear regressions using SPSS 22. The results of the research show that the variables of Economic Value Added (EVA) significantly affect the Market Value Added (MVA) partially. Meanwhile, the variable Return on Asset (ROA) does not show the significant effect on Market Value Added (MVA) partially. The simultaneous result also shows that the Economic Value Added (EVA) and Return on Assets (ROA) significantly affect the Market Value Added (MVA). Therefore, it proves that the Economic Value Added (EVA) and Return on Assets (ROA) affect the Market Value Added (MVA) by 96,1% simultaneously and the other factors coming from the outside variables which are studied. Key words : Economic Value Added (EVA), Return On Asset (ROA), Market Value Added (MVA)
PENGARUH VALUE CHAIN ANALYSIS (ANALISIS RANTAI NILAI) TERHADAP KINERJA OPERASIONAL DAN KEUNGGULAN BERSAING PERUSAHAAN
Shoe industry is an industry that has opportunities and good market prospects.Therefore it is necessary strategies for the company to maintain a competitive business, one of the steps that can be used is the value chain analysis. The purpose of this study was to determine the influence of the value chain analysis to competitive advantage at some shoes in Cibaduyut SMEs. Research was conducted on some shoes Cibaduyut SME research method descriptive and verification with quantitative approach. Sources of data used are primary data source. The data collection techniques used are questionnaires. Sampling technique in this research is nonprobability sampling with purposive sampling types. This study tested the hypothesis by using statistical test is linear regression analysis. Based on hypothesis testing, research shows that value chain analysis have a low impact on operational performance at several SME shoes Cibaduyut and competitive advantage on some shoes Cibaduyut SMEs. Keywords : Value Chain Analysis, Operational Performance, Competitive Advantage
PENGARUH HUTANG JANGKA PENDEK DAN ARUS KAS KEGIATAN OPERASIONAL TERHADAP RISIKO KESULITAN KEUANGAN
Debt is one of the most important components of financial statements. Debt is divided into two (2) short-term debt and long-term debt. Debt management in a company is very important because if the amount of debt is greater than a number of assets owned by the company, then the company will have financial distress. In this case, the company also needs to regulate the company's cash flow to get out and its entry the company's cash can be controlled because most of the company's cash outflow is used to pay the debt, both long-term debt and shortterm debt. The purpose of this paper is to evaluate the management of debt and cash flow operational activities in a company in the field of hospitality. Evaluation is conducted to find out whether the debt and cash flow of the company's operational activities can result in financial distress risk. Research conducted by the author is in PT OASIS HOTEL BOGOR a company engaged in hospitality services and located in Bogor. The result of the research shows that PT OASIS HOTEL BOGOR manages its short-term debt because for the management of long-term debt the company is managed by the head office (PT PANORAMA GROUP), as well as for the management of the Cash Flow Statement the company only manages the Cash Flow Statement of Operational activities only, Cash Flows Investment and Funding activities are managed by the head office. The results of the research that the author did on PT OASIS HOTEL BOGOR show that the company's debt decreased from 2015-2016, but this decline is not significant because the amount of short-term debt owned by the company is still greater than the amount of cash and cash equivalents company. For Cash Flow Operational activities, the largest expenditure of the company is the payment of debt to the vendor due to the daily needs of the hotel is large enough. So it can be concluded the effect of Short-term Debt and Cash Flow Operational Activity does not significantly affect the risk of financial distress, Because in determining the risk of a company's financial distress not only short-term debt and cash flow are the main indicators but must test the other variables. Keywords: Short-term debt, Cash Flow Operational Activities, Financial Distress
“SP MODELS” INOVASI KANDANG BATERAI SEBAGAI STRATEGI PENINGKATAN PRODUKSI PADA PETERNAKAN AYAM RAS PETELUR SKALA MIKRO KECIL DAN MENENGAH
Cage is the main requirement that must be prepared as a means to smoothen and as a container of livestock media. Micro, small and medium enterprise sector is engaged in laying chicken farming is still faced with problems related to the lack of effective function of the cage that there is still potential for chicken death due to cannibalism, inefficient feeding and low quality eggs produced.. Therefore, it is necessary to modify the battery cage design in an effort to overcome the problem. One form of modification is the cage enclosure SP Models battery. Battery enclosure SP Models is a cage that is designed by providing divider barrier on each battery box. The objective of battery cages SP Models which is as follows: 1) Identify factors causing egg production to be not optimal; 2) Identify conventional battery cage models and functions; 3) Identify the model and function of SP Models battery enclosure. Primary data used in this research is observation and in depth interview and secondary data through literature study. The method used in this research is fishbone analysis, and descriptive analysis. The results of this study believe: the factors that cause egg production is not optimal among human factors, conventional battery cage and environment. Pareto diagram analysis and descriptive analysis show that the SP Models battery enclosure has a better function than conventional battery enclosure. Keywords : Animal Husbandry, Battery Cage, Chicken, Egg, SP Models
PENGARUH NILAI KEADILAN DAN KEPATUHAN TERHADAP PENERIMAAN PAJAK UMKM DENGAN PENERAPAN PP NO. 46 TAHUN 2013 SEBAGAI VARIABEL INTERVENING
The purpose of this study was to determine (1) the effect of justice value to the implementation of PP No. 46 Tahun 2013, (2) the effect of compliance to the implementation of PP No. 46 2013, (3) the effect of justice value to the tax revenue UMKM, (4) the effect of compliance to the tax revenue UMKM, (5) the effect of the justice value to the tax revenue UMKM mediated by the application of PP No. 46 Tahun 2013, (6) the effect of the compliance to the tax revenue UMKM mediated by the application of PP No. 46 Tahun 2013. The population of this research in KPP Pratama Jakarta Cempaka Putih. The Sample was done by purposive sampling techniques through calculation obtained 99 slovin taxpayer UMKM. Data source used are primary and secondary data. This research used path analysis for analize the data. Then the data has been processed by SPSS (Statistical Package for Social Science) version 23. The results of this research indicate that 1) the value of justice positive and significant impact on the implementation of PP No. 46 2013; 2) compliance have significant positive effect on the application of PP No. 46 2013; 3) the value of justice positive and significant effect on tax revenue UMKM; 4) compliance have significant positive effect on tax revenue UMKM; 5) there was no significant effect on the justice value of tax revenue UMKM mediated by the application of PP No. 46 2013; 6) there was no significant effect of compliance with tax revenue UMKM mediated by the application of PP No.46 2013. Keywords : Values Justice, compliance, implementation of PP No. 46 2013, Tax Revenue UMKM
PENGARUH MODAL KERJA, PENJUALAN, DAN EFEKTIVITAS PERUSAHAAN TERHADAP PROFITABILITAS.
In the world of today's economy there are millions and even more companies vying in advancing the companies with various strategies, both in production strategies and strategies. It is inevitable that in production and an increase in sales that is important is that the working capital production and sales activities run smoothly, thus improving the rate of return on assets acquired at the company. The variables in this study uses the ratio of Working Capital Turnover to identify working capital, Total Sales to identify sales, and Total Asset Turnover to identify the effectiveness of the company, and indicators Return On Asset as a measure of profitability. The method of analysis in research using correlation coefficient analysis to identify how much the relationship between independent and dependent variables. Coefficient of determination analysis to identify how much closeness between independent and dependent variables, the regression coefficient analysis to measure the level of influence of independent variables on the dependent variable. Level of significance test using F test and t test. The author uses a significant level of 5% (0.05) to reject the null hypothesis. The statistical test that will be done partially or simultaneously. In the research period at the company PT Mayora Indah, Tbk and PT Ultrajaya, Tbk with variable working capital, sales, and partial effectiveness and simultaneous to the Return On Asset obtained as follows: A.Working Capital Turnover (WCTO) variable has no significant effect on Return On Asset (ROA) at PT Mayora Indah, Tbk and PT Ultrajaya, Tbk, B. Variable Sales (sales) have no significant effect on Return On Assets (ROA) at PT Mayora Indah, Tbk and PT Ultrajaya, Tbk, C. Variable of Total Asset Turnover (TATO) have real effect to Return On Asset (ROA) at PT Mayora Indah, Tbk and PT Ultrajaya, Tbk and D. Variable Working Capital Turnover (WCTO), Sales (Sales), and Total Asset Turnover (TATO) have a significant effect on Return On Asset (ROA) at PT Mayota Indah, Tbk and PT Ultrajaya, Tbk. Keywords : Working Capital Turnover, Sales, Total Assets Turnover, Return On Assets.
FAKTOR YANG MEMENGARUHI INOVASI DALAM UPAYA PENINGKATAN DAYA SAING UMKM KOTA BOGOR
Diberlakukannya MEA akan berdampak pada pelaku Usaha mikro, kecil menengah (UMKM). Krisis yang terjadi pada UMKM disebabkan produk impor memiliki biaya lebih rendah, sehingga dapat menjual produk dengan harga lebih murah, maka perhatian pasar tertuju pada produk impor. Oleh karena itu UMKM perlu daya saing agar bisa bertahan dalam kompetisi pasar. Salah satu upaya agar bisa berkompetisi adalah meningkatkan daya saing melalui inovasi. Mengingat pentingnya inovasi dalam persaingan, maka perlu dikaji faktor yang memengaruhi daya saing UMKM, khususnya di Kota Bogor. Tujuan penelitian ini mengidentifikasi karakteristik UMKM Kota Bogor, menganalisis pengaruh karakteristik UMKM terhadap inovasi, menganalisis faktor yang memengaruhi daya saing UMKM. Teknik penarikan contoh menggnakan rumus Slovin dinyatakan 100 contoh yang diambil dari total pupulasi 2500 UMKM. Metode yang digunakan adalah analisis faktor dan regresi logistik biner dengan bantuan SPSS versi 23. Hasil analisis regresi logistik menunjukan bahwa ukuran usaha, tingkat pendidikan dan pemanfaatan teknologi informasi memberi pengaruh yang signifikan terhadap inovasi. Kata Kunci: Analisis Faktor, Daya saing, Inovasi, Regresi logistik biner, UMKM
ANALISIS KUALITAS WEBSITE BANK BNI MENGGUNAKAN PENDEKATAN IMPORTANCE PERFORMANCE ANALYSIS (IPA)
At the present time, the usability of the website is excellent for companies in marketing their products or services. Hence many websites are business based in Indonesia. One of the websites that follow the trend is www.bni.co.id. Website owned by Bank Negara Indonesia (BNI) that provides a modern banking service system. This study aims to describe the quality level of www.bni.co.id based on the user's assessment of the actual perceived quality and ideal quality expected. This research is descriptive quantitative research with WEBQUAL dimension approach that is usability, information quality, and service interaction which is assessed based on performance and importance level. Respondents in this study numbered 100 users by using incidental sampling technique. From this research, it is found that overall there is gap value which is negative value between actual quality (performance) and ideal quality (importance) equal to (-0.18). The largest gap (gap) is the information quality dimension with the value (-0.40). Based on these results can be concluded that the actual quality perceived can not meet the ideal quality desired website www.bni.co.id users especially from the quality attributes associated with service interaction in the website. The quality attributes that are the top priority in the improvement to get the web in accordance with the wishes of the user is attractive appearance, reliable information, actual information, relevant information, information easy to understand, information in the appropriate format .. Keywords : Website Quality, Webqual, Importance Performance Analysis, Business Administration
PENGARUH STRUKTUR MODAL, EARNING PER SHARE, DAN KURS BI TERHADAP HARGA SAHAM
The stock price is the nominal amount that will be paid by the investor to buy shares in a Go Public company. Stock prices are influenced by several factors including Capital Structure, Earning per Share and BI Rate. The purpose of this study is to see how much influence of Capital Structure, Earning per Share, and BI Rate on Stock Price. This research was conducted in 3 (three) companies are PT. Indocement Tunggal Prakarsa, PT. Semen Indonesia, and PT. Holcim Indonesia. This research uses analysis data methods of financial statements and descriptive analysis that aims to compare the influence of x variables and y variables. The results of research at PT. Indocement Tunggal Prakarsa shows that Capital Structure has a positive effect not significant to Stock Price, Earning per Share have the significant positive effect to Stock Price, and BI Rate has a negative effect not significant to Stock Price. Simultaneously, Capital Structure, Earning per Share, and BI Rate has a significant effect on Stock Price. While the results of research at PT. Semen of Indonesia, Capital Structure, Earning per Share, and BI Rate has no significant effect on Stock Price. Simultaneously, the result of research has significant value 0,009 or less than 0,050 so that Capital Structure, Earning per Share and BI Rate has significant effect to Stock Price. Results of research at PT. Holcim Indonesia shows that the Capital Structure and BI Rate have a negative effect on the Stock Price, while the Earning per Share variable has a significant positive effect on the Stock Price Simultaneously, Capital Structure, Earning Per Share and BI Rate have significant effect to Stock Price. The result of the research proves that Stock Price is not only determined by one factor only. Keywords : Capital Structure, Debt to Equity Ratio, Earning per Share, BI Rate, Stock Price
EKONOMI PEDESAAN BERBASIS PERBANKAN PADA ERA POSTMODERNISME
This study provides evidence from Indonesia on the role of banks credit particularly regional development banks for promoting micro, small and medium scale business across counties or rural areas allover Indonesia. The basic aim of this study is how to promote economic growth and, reduce both unemployment and poverty across rural areas. To document the link of banks credit particularly regional development banks that owned by the regional governments, I propose a mandatory relationship between regional development banks and rural governments to promote economic growth through usage of rural budget provide by central government according to Rural Act 2014 Number 6. I also reveal how to enhance postmodernism society for creating demand side economy in order to promote economic growth and welfare across rural areas allover Indonesia. Keywords : banks credit, economic growth, postmodernism, rural economy
PENGARUH PROMOSI TERHADAP PENJUALAN AYAM SUWIR NONA CLARA
Promotion media applied by Ayam Suwir Nn.Clara is one of the latest innovative things that is promoting food products online through social media instagram and facebook. This shows that business in the culinary field is showing rapid progress by utilizing the sophistication of today's technology. The purpose of research that is useful to 1) find out the methods used in promoting Ayam Suwir Nn.Clara 2) find out constraints on the nature of the promotional system in applied 3). Learn from the meaning of promotions applied. So this research can have good purpose and benefit for writer and reader. The results of this study have the deepest meaning that the business of food products can already take advantage of technological progress. Through the promotional media applied through instagram and facebook greatly affect the turnover that is given from Ayam Suwir Nn.Clara. And the utilization of this technology to be one form of positive impact of the use of social media is good. The conclusion from the results of research shows that the food products from the processed chicken can show very rapid success for the producers because the chicken meat in the process to give its own attention for its customers. Keyword: UMKM, Promotion, Culinary, Product, Entrepreneur
DESAIN VISUALISASI LABEL PANGAN DALAM MENINGKATKAN MINAT BELI KONSUMEN
This study aims to: (1) analyze the visual communication design, (2) analyze teh customer buying the interest of "Mochibo", (3) analyze the relationship between visual communication design in increasing customer buying interest. This research was conducted by quantitative descriptive research method. This method describes the food labeling of Small-Medium Industry in increasing customer buying interest by using statistics. The data collecting technique used primary data and secondary data. Based on this study, it used the Bogor citizens as the population for this study. The sampling technique used incidental sampling. Data analysis used Rank Spearman formula to analyze the relationship between visual communication design (x) with customer buying interest (y) with Likert scale. The result of this study shows that the visual communication design of "Mochibo" packaging label as Small-Medium Industry has a good category, customer buying interest of "Mochibo" as a Small-Medium Industry product is in a Good category, there is a significant correlation between visual communication design variable and customer buying interest variable that has a high coefficient value. Keywords: Visual Communication, Design, Food Labelling, Buying Behaviour
PENGARUH LABA AKUNTANSI DAN ARUS KAS OPERASIONAL TERHADAP KAS DIVIDEN. STUDI PERBANDINGAN PADA PERUSAHAAN MANUFAKTUR OTOMOTIF DI BEI
The purpose of this study is to show that accounting earnings and operating cash flows affect a company in distributing cash dividends. Dividends are preferred by investors, especially in cash. Investors will invest their shares if a company can distribute dividends. Generally investors will further maintain their shares if the company distributes a stable dividend. If changed, this can make the company to be reluctant to invest its share capital, and reduce investor confidence in the company. The company's financial information, mainly on accounting profit and operating cash flow, is the main indicator in determining the dividend payout, since accounting profit is the result of the company's operations and the operating cash flow is the amount of cash owned by the company without relying on funding sources outside the company's operational system. The method of analysis used in this study is multiple linear regression using SPSS version 22, to see the relationship between independent variables with dependent variable. The sample used in this research is automotive type companies listed on the Indonesia stock exchanges during the period of 2011 to 2015. Based on the results of previous research, the results obtained in this study indicate that accounting earnings and operating cash flows have partially significant effect on cash dividends. And the accounting profit and operating cash flows simultaneously have a significant effect on the cash dividend. This result is in line with the theory put forward by some experts, where shareholders distribute their cash to shareholders for a certain proportion, referring to the ratio of accounting earnings and operating cash flows generated. Keywords: Accounting Earnings, Operating Cash Flow, Cash Dividend
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN DAN CASH HOLDING TERHADAP NILAI PERUSAHAAN
Based on the research gap and the gap phenomenon that has previously described the research problem in this study, it can be formulated that there are inconsistencies between empirical phenomena with the existing theory and research inconsistencies. The using of variables in this research are managerial ownership, institutional ownership, cash holding and value of enterprise variable size companies (study on the manufacturing companies listed on the Indonesia stock exchange period 2013-2015). The population in this research is all the manufacturing companies listed on the Indonesian stock exchange from 2013 to 2015 period. A sample in this research is manufacturing firm in accordance with the specified criteria. A method of analysis used the statistics descriptive and the assumption of classical continued with linear regression worship of idols with the level of significance of 5%. From the results of hypothesis testing with multiple linear regression analysis, we got the result that the individual variable of managerial and institutional ownership has no effect on the firm value, While variable of cash holding effects on firm value. That simultaneous ownership structure (managerial ownership and institutional ownership) and cash holding affect the firm value. It is recommended that the future researchers study not only the manufacturing sector, banking, transportation services and telecommunication which have good characteristics to be used as the research population but also other financial variables which influence the value of the company. Keywords : Ownership structure (managerial ownership and institutional ownership), cash holding, firms's value
VALUE RELEVANCE INFORMASI AKUNTANSI DAN PENGUNGKAPAN LAPORAN KEUANGAN TERHADAP HARGA SAHAM
Value relevance of accounting information and financial statement disclosure is very useful for making decisions by users of financial statements. Accounting information that has relevant value is helpful in analyzing the results of company performance and disclosure provide information what is needed by the user so that the financial statements are delivered openly and not artificial. This research aims to test whether, in accounting profit, book value, and cash flow have value relevance and influence of financial statement disclosure to share price for companies listed in Indonesia Stock Exchange, especially manufacturing company. The research method used by the writer is descriptive statistical approach and using multiple regression analysis. By using the sample of 15 manufacturing companies listed on Indonesia Stock Exchange reporting the year 2014 until 2016. test of the coefficient of determination, F test, and t-test by using SPSS application program version 23 for windows. The results showed Partially accounting earnings have value relevance and disclosure effect significantly to stock prices. The book value and cash flows do not have value relevance accounting information on stock prices. While simultaneously that value relevance of accounting information (accountancy profit, book value, and cash flow) and disclosure have a significant effect on stock price. Keywords : Value relevance, accounting profit, book value, cash flow, financial statement disclosure, and stock price.
PENGARUH KARAKTERISTIK UMKM, SIKAP DAN MENTAL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SEBELUM DAN SESUDAH SISTEM SATU ARAH (SSA)
This research is motivated by the system changes applied in Bogor. Therefore, the government should review the system that is applied. This study aims to determine the impact of One Way System (SSA) on Small and Medium Enterprises (MSME) performance before and after the application of One Way System (SSA), as well as analyze the most dominant variable which affects the performance of small and medium business (UMKM). The sample of this research is 100 respondents who become the perpetrators of UMKM. Samples were taken using purposive sampling technique with non-probability sampling approach. Then the analysis of data obtained both quantitatively and qualitatively. Qualitative analysis is an interpretation of the data obtained in the field and analysis of answers given by the respondent, while the quantitative analysis includes the validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient and coefficient of determination, F test, t-test and test-t independent sample. The results of this study indicate that Location (X1), Time of Operation (X2), Fund Source (X3), Business Origin (X4), Business Size (X5) and Attitude and Mental (X6) proved to have a positive and significant effect on the Performance of Micro Enterprises Small and Medium Enterprises (UMKM). Among the six independent variables analyzed Fund Source, Business Origin and Attitude and Mental are the variables that have the greatest influence on the dependent variable then followed by Location, Time Length of Operation and Business Size. Keywords : Location, Time of Operation, Fund Source, Business Origin, Size Business, Attitude, and Mental, Small and Medium Business Performance (UMKM)
TINJAUAN ATAS KUALITAS PRODUK YANG DIHASILKAN UMKM SEPATU SANDAL CIOMAS PARAKAN BOGOR
In running the life of man has various needs, as well as the need in fashion to support the appearance. Supporting the various fashion an example is a human need for the fulfillment of his fashion that is in the form of footwear (Sandal Shoes). The important factor of a person choosing a shoe is not only seen from the aspect of his needs alone, a person basically choose or determine the shoes viewed from the comfort of these shoes or the strength of the shoe in fulfilling their needs or often referred to the quality of a product produced becomes important in the selection of a product will be purchased. The purpose of this research is to know the quality of products produced by UMKM Mr. Itang from the production process and to know how to maintain the quality of products produced by the UMKM in maintaining the performance of human resources owned by the production process goes well and to know what obstacles in maintain the quality of the products produced. The conclusion that can be drawn from this research is that to produce a high-quality product not only rely on the selection of high-quality raw materials or the selection of only quality raw materials, but the process of production (performance) is done by human resources also become important to be able to produce good product quality. Keywords : SME of Sandal Shoes, Product Quality
STUDI KELAYAKAN BISNIS PADA UMKM “MIE KOCOK HUSEN”
For certain groups the difficulty of finding a job, competing against existing employment opportunities and surviving long periods of time in the world of work due to the large number of companies currently using the contract system, causing fewer opportunities to earn a living, as an alternative one reason that causes a person to opening a business or small medium enterprises (SMEs). Objects of research conducted is on small and medium enterprises (SMEs) Mie shake Pak Husen. The purpose of the research is to know the aspect of the product, price, place of sale, promotion, the process of making, financial condition, existing resources, legal aspect and from its social aspect through direct interview method with owner and employee that exist in small-medium business ) Mie Beat Pak Husen. Results of the discussion as, the promotion is still relying on the "world of mouth" Keywords: Business Feasibility, SME
EVALUASI PENERAPAN PSAK 24 (REVISI 2013) MENGENAI IMBALAN PASCA KERJA DAN PERLAKUAN AKUNTANSI SERTA DAMPAKNYA PADA LAPORAN KEUANGAN PERUSAHAAN
Post-employment benefits are the employee benefits (other than severance pay) provided to the workers/employees upon completion of his / her employment. Work post-employment benefits are stipulated in the Financial Accounting Standard, i.e. PSAK 24 Employee benefits. The purpose of this study was to evaluate the application of PSAK 24 (Revised 2013) on post-employment benefits and accounting treatment and its impact on the financial statements of PT Taspen (Persero). This study used the descriptive qualitative method. The results of research on the application of PSAK 24 (Revised 2013) post-employment benefits and accounting treatment by PT Taspen (Persero) are as a whole in accordance with PSAK 24 (Revised 2013). PT Taspen (Persero) has not used the corridor method and directly recognizes actuarial gains or losses in other comprehensive income. Keys words: PSAK 24, Post-Employment Benefits
IMPLEMENTASI SISTEM ANTRIAN BANK MUAMALAT BOGOR
The queue is one of the phenomena faced by customers in a bank. The waiting time felt by customers can cause serious problems for the bank. Hence, the use of the queuing system can assist bank management in designing optimized queuing models. This paper presents an optimal solution resolved by queuing system analyzed. The data analysis of queuing models is based on the activities of a bank teller at Bank Muamalat, Bogor during peak hours. The method used to analyze the queuing system is uniformity test, distribution test, and the standard queuing system test. Then the gained results are compared to get the optimized queuing model, which is model contains the smallest total cost. The queuing model occurred is a double path with single phase and multiserver. In existing condition, tellers who give services to customers amounted to 2 (two) persons with user service factor of 0,61 and customer's average waiting time in the system value for 119,21 seconds. Based on research, if the tellers amounted to 3 (three) persons, the user service factor decreased to 0,41 and customer's average waiting time in the system decreased to 16,59 seconds as well. In this developed queuing model, the additional cost for 3 (three) tellers is Rp 48.761, for 4 (four) tellers of Rp 56.383 and 5 (five) tellers of Rp 67.874. So during peak hours, the bank management should operate 3 (three) tellers since it has the optimal solution. Keywords : queuing system, bank, teller
TINJAUAN PENGEMBANGAN INOVASI PRODUK CV ANDRA TOYS
Basically, an innovation in business is the ability to apply creative solutions to problems and opportunities to improve or to improve business performance. The number of competitors in the field of SMEs puppet craftsmen encourages SMEs CV Andra Toys to implement product development strategy and innovation so as not to lose compete with the same company with the field. The purpose of this research is to 1) find out the development of product innovation, 2) know what obstacles that occur in the development of product innovation. This research was conducted directly through interviews with owners of SMEs CV Andra Toys with data analysis method of descriptive study. The conclusion that can be taken is to have a product SMEs dolls to be one business opportunity is quite promising because the doll always has a place of hearts of consumers and have SMEs Dolls must also have the innovation to always develop products made so as not to lose competitiveness with other competitors. Innovation is very important for companies to promote the SMEs it. Many factors and obstacles can affect product innovation. Keyword: UMKM, Innovation, Development, Product
PENGARUH MOTIVASI MANAJEMEN DAN KOMPETENSI INTERNAL AUDITOR TERHADAP PRAKTIK PENGELOLAAN LABA
The quality of unfinished financial reporting is still prevalent in Indonesia, both in the public and private sectors. In the public sector, the quality of financial statements is getting worse (Anwar, 2011). The indication of more and more local government financial statements that get a fair opinion with the exception and unnatural. Poor financial statements also occur in higher education institutions (Febri, 2011). In the State-Owned Enterprises (SOEs) there are problems in terms of performance and financial statements (Achsanul, 2015). State-owned companies are suspected of making reports as if the earnings received were greater than actual earnings (Hasan, 2013). In the private sector, there are 154 companies with problematic financial report cards (Yunus, 2011). One of the causes of the low quality of financial reporting is the existence of accounting engineering, one of which is the management of earnings. Earnings management is an active manipulation of earnings for a set target by management, analyst estimates, or numbers consistent with smoother, more sustainable flow (Mulford and Comiskey (2002: 2) This study aims to determine the effect of management motivation and internal auditor's competence on earnings management practices. An analysis was conducted on 59 data of SOE companies in Indonesia selected by using simple random sampling method. Using the structural equation modeling partial least square (SEM-PLS) method, the results of this study show that: 1). management motivation has an effect on earnings management practice. 2). The internal competence of auditors has no effect on earnings management practices. Keywords : Management Motivation, Internal Auditor Competence, Profit Management Practice.
ANALISIS PENGARUH PENGGUNAAN SEMIOTIK DI DALAM PERUBAHAN PERILAKU PEMBELIAN
One important element in helping the successful marketing of products and services is to use advertising. Advertising is the process of delivering messages or information as well as a bridge between producers and consumers in introducing product excellence. In the ads display, there are messages delivered through various signs of language or images used by marketers to attract consumers to the product. The ambiguous nature occurs when the sign is interpreted to be interpreted in a variety of ways, then a semiotic approach is needed to further explore the hidden meaning behind the mark in the ad view. The semiotic approach aims to explore the nature of the sign system that goes beyond the rules of grammar and syntaxes that regulate the meaning of the text is complex, hidden, and dependent on meaning. Signs classified in semiotics include icons, indexes, and symbols. Symbols are universally agreed upon rules or agreements. Symbols created by marketers are able to lead consumers to buy the advertised product. This research is a qualitative research using semiotic analysis. The subject of this research is a flavored beverage embedded three kinds of symbols into the packaging. Data collection techniques conducted in the research is direct observation of the object under study so that it can understand the behavioral changes that occur. This study aims to determine and analyze the meaning of symbols embedded in the packaging in the minds of consumers and the influence of the use of symbols used in bottle packaging on the purchase behavior of consumers taste drinks. The results of this study reveal that the response occurs when potential buyers see the symbol contained in the packet can provide stimulation in processing information that has been previously through the meaning of Barthes stratified the theory of denotative and connotative so that affects his emotions in the purchase decision. Keywords: Advertising, semiotics, symbols, behavior changes
TINJAUAN ATAS PROMOSI YANG DILAKUKAN UMKM SEPATU SANDAL DI CIAPUS BOGOR
Business is a very important thing to build the Indonesian economy. One business that has a strong role in economic development is the business done by the SMEs. The contribution of Micro, Small and Medium Enterprises (MSME) sector to gross domestic product (GDP) is getting bigger. The purpose of the research is to find out the promotion of SME Shoes at Ciapus and to find out the obstacles that affect the promotion of Sandal Shoes in Ciapus. The results of this study is expected to increase the knowledge of academics in business and can provide information to the SMEs in order to continue to improve business. The results of this study indicate that the promotion undertaken by SME Shoes Sandal Sabina is Direct Marketing and Word of Mouth (Word of Mouth). Obstacles that affect the promotion is the owners of SMEs less follow the development of technology. Keywords : Promotion
PERAN PERTIMBANGAN MANAJEMEN RISIKO KEUANGAN TERHADAP PENINGKATAN KINERJA, KUALITAS DAN KUALITAS LAYANAN PELANGGAN SERTA KELANGSUNGAN HIDUP PERUSAHAAN JASA ASURANSI JIWA DI INDONESIA DALAM JANGKA PANJANG DARI ASPEK PELAPORAN KEUANGAN PERUSAHAAN YANG SEHAT
Financial risk in Life Assurance Corporations have influences with going concern of Companies and quality control of servicing customers. The good risk management corporations are very important in managing and controlling overall of financial institutions and financial statement of corporations like controlling asset and liability and equity component with the high-quality company of all. The quality servicing of customers highly with satisfactions of quality hardworking of employee and employer of the company including insurance professional agent in monthly and annually period. Financial reporting data of company and evidence of reporting a statement of significance as a good judgment financial risk of management in life assurance in an insurance company with high qualified and coordinating with monitoring. The judgment of a good Financial risk management of Life Assurance of insurance corporations can be high quality and market expansion, and good customers servicing. Value-oriented and servicing and a good coordinating risk financial management system with consistently and perfectly. Key Words : Financial Risk, Risk Management, Corporate quality, Financial Statements.
PENERAPAN PSAK 58 ASET TIDAK LANCAR YANG DIMILIKI UNTUK DIJUAL DAN OPERASI YANG DIHENTIKAN DALAM PENYAJIAN LAPORAN KEUANGAN PADA PT. TASPEN (PERSERO) CABANG BOGOR
Fixed assets that have not been used in the operations of the company will experience the release of one of them is by way of sales. Fixed assets to be sold will be classified as non-current assets held for sale. Non-current assets held for sale are set out in PSAK 58. Non-current assets held for sale will be disclosed in the financial statements and included in the current assets category. The purpose of this study is to know and understand the accounting treatment of non-current assets held for sale and discontinued operations as well as the suitability of the accounting treatment for non-current assets held for sale and discontinued operations under PSAK 58. The author conducts research at PT. Taspen (Persero) Bogor Branch, located at Jl. Raya Pajajaran Number 99. The type of research use a qualitative descriptive research type, by reviewing the data that already obtained by the authors whether the accounting treatment for noncurrent assets held for sale and discontinued operations are in accordance with PSAK 58. Results of research on non-current assets held for sale and discontinued operations at PT. Taspen (Persero) Branch Bogor is not fully in accordance with PSAK 58. The author finds deficiencies in accounting treatment both in terms of recognition, measurement, presentation, and disclosure. In this case, PT. Taspen (Persero) does not specify details of facts at the time of reclassification until the sale of property and equipment classified as non-current assets held for sale. Keywords: PSAK 58, Non-current Assets Held for Sale, Discontinued Operations.
PENINGKATAN PROFITABILITAS MELALUI INTEGRASI VERTIKAL
Profitability describes the ability of the company to generate profits by using all of its capital. Profitability also has a significant meaning in maintaining long-term company viability For that use vertical integration strategy. Vertical integration strategies require companies to exercise more control over their distributors, suppliers and/or competitors through mergers, acquisitions, or making their own. This article aims to examine the relationship between vertical integration with profitability by looking at differences in the measurement of the vertical integration index used. This article is written with a study and exploratory approach to research results that have been done by experts on vertical integration associated with profitability, and the use of various methods of measuring vertical integration and their impact on profitability. Based on the studies it has been found that the vertical integration relationship with profitability is highly dependent on the vertical integration index used. However, there is no agreement on the measurement of vertical integration indices that can be shared. This problem causes the relationship of vertical integration with profitability is still a debate. Keyword: Vertical integration, profitability, index value added to sales (VA/S), index Vertical Industry Connection (VIC).
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP HUBUNGAN ANTARA PERENCANAAN PAJAK DAN NILAI PERUSAHAAN DENGAN TOBIN'S Q
One way to keep the value of the company is with tax planning, it is applied so that tax payers can pay off debt taxes efficiently and effectively and safe guard the image of the company it self. This is because the tax is a burden that would reduce the profits of the company. This research aims to test the influence of the managerial ownership of the relationship beetwen tax planning and the value of company. Sampling method based on purposive samping at the many as 34 samples, analysis techniques using simple linear regression test and moderated regression analysis (MRA). Based on the results of a second test that concluded i.e variabel tax planning affect the value of the company. Managerial ownership as a variabel moderation streng then the influence of the tax planning of the company. Keywords : Managerial ownership, tax planning, and the value of the company.
TINJAUAN ATAS PENERAPAN JENIS BAHAN DAN TEKNOLOGI TERHADAP SEPATU PADA UMKM DI CIOMAS.
Technology is a tool used to simplify human work. In the business world, technology and or modern tools are supporting a production process to get a quality product. But in Indonesia, there are still many UMKM perpetrators who use simple technology that became the foundation in the production process, such as the perpetrators of the company of shoes in Ciomas Bogor. The purpose of the research is to know how the influence of technology used at the company of Mr. Aceng to the quality of the products produced, To know how the influence of the type of materials used to produce quality, To know how the process of making high heels shoes and wedges at the company of Mr. Aceng and For know what the benefits of high heels shoes and wedges that are produced on MSMEs Aceng. The result showed that high heels and wedges shoes produced by the company of Mr. Aceng has good quality although in its manufacture using standard materials and simple technology. However, with the skills and persistence of the shoe produced can be accepted by some circles of society. The process of manufacture there are two stages of making Upper and Bottom, to produce Upper and Bottom. Keyword: technology: product quality
The objective of this research is to improve the knowledge of headman and apparatus village about accountancy and administration service through the financial transaction note village applying village accountant model. Therefore, they can arrange the financial report of the village accountability and transparency. The type of this research is field research. The researcher went to the village directly and receive the village funds, allocation of village funds, the tax and retribution regent in Banggai Regency, Sulawesi Tengah Province. And analyzing APB Village in 2016 and held the interview to thirty nine apparatus village. The sampling method is purposive sampling, the collecting sample using budget revenue documents and village expenditure documents on fiscal year 2016 completely. The instrument of analyzing data was village accountancy which start from recording, classification, recapitulation, and the reporting transaction. The result of this research consist of Village APB in the form of village income that depend on budgets transfer from government center. The budgets were village budget, village allocation, tax, retribution of region government, and budget supporting from government province. Whereas, region purchase contain of the purchase of village administration, village implementation, society education, society empowerment, and unpredictable purchase. The lack of accountant comprehension, the financial transaction note village using village accountancy which produce region village APB, budget realization, village previous property, village balance and notes report. Keyword: Village Accountancy Model
THE IMPACT OF FINANCIAL PERFORMANCE ON FIRM VALUE IN INDONESIA STOCK EXCHANGE WITH DEVIDEND POLICY AS MODERATION VARIABLE
The development of property business in Indonesia today can be said to be very advanced. It can be seen from the rampant construction of residential houses, apartments, and offices. This development also encourages the growth of new developers. In addition, the property has also become a major alternative to investing. However, in reality, the development of share prices in the sector of Property, Real Estate & Building Constructions has an average index of the lowest when compared to other sectors. It becomes interesting to study, because of the development sector of the Property, Real Estate & Building Construction is one indicator of a country's economic growth. Measurement of the performance of the company is one of the indicators used by investors to assess a company on the market price of such shares on the stock exchanges in Indonesia. The purpose of this study was to obtain empirical evidence about the impact of the financial performance of the company's value with dividend policy as a moderating variable. The populations in this research were companies financial statements listed in the Indonesia Stock Exchange. Property company listed on the Indonesia Stock Exchange as many as 57 companies. Companies that dividend payout ratio is positive. After it population limitation to 38 company property. Data collected was processed by using multiple linear regression techniques to test the interaction (Moderate Regression Analysis). The results showed that there is a significant impact of financial performance towards the corporate value. At the same time, the dividend policy as variable moderating also has a positive effect on the firm value. The implication of this research is it can put forward some suggestions, firstly, financial performance requires attention both investors and potential investors to assess a company. Secondly, property companies need to pay attention to liquidity and leverage in order to have the financial flexibility in achieving a good firm value for external parties. Keywords: financial performance, corporate value, and dividend policy
TINJAUAN PRODUK MIE KOCOK MAWAR DALAM MEMPERTAHANKAN KUALITASNYA
Food is a necessity that must be met in order to survive. Food is very necessary, if not eat then there is no energy so disturbing health and activity were hampered. The purpose of this research is to identify the quality of Mie Kocok Mawar product, to find out what obstacles affect quality on Mie Kocok Mawar product and to know how to maintain the quality of Mie Kocok Mawar product. The results of Mie Kocok Mawar were calculated from the number of visitors who visited Mie Kocok Mawar within one year. The largest percentage of consumer visits, occurred in March at 10% while the lowest percentage occurred in October. It can be concluded that product quality is necessary for the continuity of Mie Kocok Mawar business, therefore UMKM Mie Kocok Mawar must maintain the quality of its products and minimize the barriers that affect the quality of Mie Beat Mawar. Keyword: Product quality.
PERILAKU KONSUMEN RITEL MODERN AKAN KANTONG PLASTIK BERBAYAR
This study aims to determine the behavior of modern retail consumers in using plastic bags when shopping at modern retail stores in Indonesia. The second goal of this research is to identify the consumer perception of product and price from environmentally friendly shopping bag packaging product. The third objective is to identify the business opportunity of environmentally friendly shopping bags. Samples were chosen using non-probability technique i.e. convenience sampling with sample size amounting to 200 respondents. Data collection techniques used questionnaire instruments with data analysis techniques using descriptive data analysis and non-parametric paired sample comparison analysis methods. Based on the results of the analysis data, the consumer behavior of the respondents of this research is not or have not moved to take the initiative to carry their own shopping bags when shopping at modern retail stores. Keywords: Business Opportunities, Retail Consumer Behavior, Shopping Bags, Environment
PENGARUH KARAKTERISTIK KOMISARIS, DAN KOMITE AUDIT TERHADAP KUALITAS INFORMASI AKUNTANSI
The aim of this research is to test the effect of the independent Commissioner characteristics and the characteristics of the audit committee, on the quality of accounting information value. In this study, the use of accounting information is the value of earnings per share and book value of equity per share. This study population uses manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 - 2014. The number of samples in this study consisted of 170 from 86 companies, companies that are selected using purposive sampling. This study uses regression of panel data to analyze the data by using price models. The results showed that the characteristics of an independent commissioner who is proxied by an independent commissioner who is busy strengthening the quality of accounting information related to the value of net profit value, and the existence of an audit committee within the company strengthens the quality of accounting information value. Keywords: Quality of accounting information value, Price model, the independent commissioner, audit committee.
SARANA BAURAN PEMASARAN (4C) BERSAMAAN DENGAN KEPUTUSAN PEMBELIAN PRODUK UKM (Usaha Kecil Menengah)
Usaha kecil menengah (UKM) merupakan salah satu pilar dari pertumbuhan ekonomi negara yang relatif tidak terkena dampak krisis, jenis usaha UKM yang terus menarik dan atraktif adalah kuliner berupa makanan tradisional yang banyak kita temukan di tanah air. Ketoprak merupakan makanan tradisional favorit bagi semua kalangan. Tujuan dari riset adalah untuk melihat keterhubungan antara unsur-unsur marketing mix (4C's (Customer Value; Cost; Convinience; dan Communication)) terhadap keputusan pembelian sebuah produk UKM yaitu Ketoprak Jafar. Riset ini menggunakan metodologi sampling purposive dalam pemilihan sampel dan regresi linier berganda. Ketoprak Jafar merupakan salah satu produk UKM kaki lima yang fenomenal bila dilihat dari sisi pendapatan dan membuka lapangan kerja bagi sejumlah karyawan. Hasil dari riset diharapkan akan memberikan manfaat bagi pemilik dan pengelola usaha ketoprak Jafar sehingga mampu terus bertumbuh dan berkelanjutan ditengah ketatnya kompetisi diusaha kuliner tradisional. Kata kunci : Marketing Mix (4C's), UKM, dan keputusan membeli
PELAPORAN KEUANGAN PADA WIRAUSAHA SOSIAL STUDI PADA UNIT PELAYANAN KOMISI PENGEMBANGAN SOSIAL EKONOMI KEUSKUPAN BANDUNG
A social entrepreneur is an individual, group, network, organization, or alliance with an appropriate understanding of social problem and capacity of entrepreneurship to make better social changes. The goal of a social entrepreneur is not only maximum profit but also a positive impact on social communities. The social entrepreneur will always learn to face any difficulties in achieving its goal. A social entrepreneur is expected to become an agent of changes to improve social values and to find any opportunities for managing the social problem. The social entrepreneur must have accountability mechanism to present its social performance to any stakeholders. The accountability of social entrepreneur can be realized by the high quality of financial reporting. Komisi Pengembangan Sosial Ekonomi Keuskupan Bandung has developed some social entrepreneur service unit, i.e. producer of lacing fertilizer, organic vegetable, and organic rice. Business development of them is expected to give a positive impact on the economic upturn of social communities, especially in regions of Cigugur and Ciwidey. Nowadays, these social entrepreneurs evolve faster, so that their transaction will be more complex and they need structural and integrated accounting practice. This accounting practice will culminate in the financial statement presentation as accountability to social communities. This article gets readers to comprehend the financial reporting of social entrepreneurs by explaining a case study in social entrepreneurs under the patronage of Komisi Pengembangan Sosial Ekonomi Keuskupan Bandung. The discussion illustrates the existing condition of financial reporting in this social entrepreneurs. Finally, computerized financial reporting is suggested in order to make better accountability practices for social communities. Keywords: Financial Reporting, Social Entrepreneur.
PENGARUH MOTIVASI DAN PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA
An academic achievement is a term used to identify an achievement or level of success about a goal as a result of a learning effort that has been done optimally by someone. An academic achievement became one of the benchmarks of a student's in completing his studies in college. Internal adn external factors of individuals can influence the student's academic achievement. The purpose of this research is to identify and analyze (1) Influence of Learning Motivation to Academic Achievement of Student, (2) Influence of Learning Motivation to Student Learning Behavior and (3) Influence of Learning Behavior to Student Achievement. The research was conducted at STIE Kesatuan Bogor with 150 students as respondents from five study programs. The data were processed and analyzed using structural equation model with Smart PLS 2.0M. The results showed that a. Learning Motivation has positive and significant impact on Academic Achievement, b. Learning Motivation has a positive and significant impact on Learning Behavior and c. Learning Behavior has a positive and significant impact on Student Achievement. Further modeling is needed in order to provide a more complete and comprehensive picture of the factors that influence the increase of Academic Achievement of the Students. Keywords: Learning Motivation, Learning Behavior, Academic Achievement.
IMPLEMENTASI MODEL GOOD CORPORATE GOVERNANCE, INDEPENDENSI AUDITOR DALAM PENINGKATAN KUALITAS LABA
In general, this study aims to explore the monitoring model and test the influence of auditor independence on the relationship between corporate governance mechanism and earnings quality. Specifically to examine the effect of Ownership Structure, Board Structure, Audit Committee Structure, Internal Audit Function, Internal Control Activity to Earnings Quality involving Auditor Independence interaction. Measuring the quality of profit using two proxies. First, Performance Adjusted Discretionary Accruals with Total Accrual and the second using Total Current Accrual. In order to achieve that goal, the researcher builds a model using two stages of analysis. First, explore the model through correlation and regression analysis. Second, the Fit Model Test uses regression analysis with various control variables and control samples. The research object of this research is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015, with a selected sample of 112 companies. Based on hypothesis test, it is found that profit quality monitoring model is built from relationship/interaction of variables a) Corporate Governance covering Managerial Ownership, Institutional Ownership, Board Structure, Audit Committee structure, Internal Audit Function, Internal Control Activity; b) Auditor Independence, with R Square value of 5.5% and sig. 0.003. Auditor independence has no significant effect on Earnings Quality because the value of significance is above 0.05. All components of Corporate Governance have a positive effect on Earnings Quality but not significant except the Board Structure with beta value 0.140 and sig. 0.011. Keyword: Corporate Governance, Discretionary Accrual, Auditor Independence, Earnings Quality
PENGARUH KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN PADA UMKM SOTO KUNING PA YUSUF
Marketers generally want the customer it creates can be preserved forever. One of the biggest challenges in business in the global era is to create satisfied and loyal customers. This is not an easy task considering changes can happen at any time. Efforts made to create consumer satisfaction are more likely to influence consumer attitudes. Customer satisfaction is seen as the main element that determines the success of a business. Purpose of the research is 1) know customer satisfaction on UMKM Yellow Soto MR Yusuf 2) know barrier obstacles faced by UMKM Yellow Soto MR Yusuf with respect to customer satisfaction and 3) know how UMKM Yellow Soto MR Yusuf to maintain product quality. The result obtained the authors know that to achieve customer satisfaction, of course, the support factor that is by maintaining product quality and also maintain the comfort of consumers when enjoying this yellow Soto. Of course, every business has barriers to achieve customer satisfaction. Obstacles experienced by this UMKM is the lack of availability of places to enjoy this yellow Soto. As for MR Yusuf efforts in maintaining the quality of the product is by maintaining the quality of raw materials, cleanliness of the place and cleanliness of the container used to enjoy this yellow Soto. Keywords : Quality, Product, Satisfaction, Customer, UMKM
INPUT TEKNOLOGI DAN PERAN PENDAMPINGAN DALAM PENGUATAN DAN KEMANDIRIAN UMKM MELALUI DESA BINAAN UNIVERSITAS GADJAH MADA
The existence of SMEs has played an important role in the absorption of manpower, processing of local resources, providing economic services, equity and increasing community income, and being potential in the forming of productive and competitive enterprises. In empowering SMEs is required efforts to improve product quality, market access, and utilization of appropriate technology to provide greater benefit and can be felt by the surrounding community. Some aspects of innovation that have been done by Universitas Gadjah Mada for UMKM through assisted villages in the form of innovation in the field: (1) production process technology, (2) marketing and network, and (3) product design. MSMEs are expected to compete in both local and global markets. In implementing these innovations and technologies it is necessary to support various aspects: (1) regulation, (2) policy, (3) finance, (4) human resource capacity, and (5) technology. The development strategy of SMEs is aimed to print as many as possible UMKM able to apply technopreneurship principle with dynamic and sustainable business degree (dynamic sustainable enterprise). Achieving that degree if SMEs is able to meet various conditions: (1) product dynamic sustainability, (2) dynamic sustainability of production process, (3) dynamic sustainability of resources, and (4) dynamic sustainability strategic role. To maintain the existence of SMEs products and make the global market as an opportunity and threat is needed to strengthen the capacity of SMEs in penetrating and competing with products from abroad. Implementation of technological innovation and mentoring product for SMEs has been conducted by Gadjah Mada University in 2006 with facilitation and partnership for SMEs development in Yogyakarta and Central Java Special Region with the number of assisted by 30 villages and 350 SMEs and various business scope. Keywords : SMEs, assisted villages, technology, assistance, dynamic sustainable enterprise
PENGARUH LIKUIDITAS, AKTIVITAS, DAN SOLVABILITAS TERHADAP LABA SUB SEKTOR OTOMOTIF PERUSAHAAN DAN KOMPONEN PADA SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA.
Management of corporate management is very important to support the effectiveness and efficiency in running the company's operations on the company's earnings dimilkinya, and optimal profit / profit company in accordance with what is expected by the management company. In this research has been conducted data retrieval on the financial statements that exist in Indonesian securities securities period 2014 to 2016. This study was conducted on automotive subsector companies and components in the manufacturing sector, among others, as follows: PT. Astra International Tbk, PT. Astra Otoparts Tbk, PT. IndoKordsa Tbk, PT. Goodyear Indonesia Tbk, PT. Gajah Tunggal Tbk, PT. Indomobil Sukses Internasional Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera Tbk, PT. Multistrada Arah Sarana Tbk, PT. Prima Alloy Steel Universal Tbk, PT. Selamat Sempurna Tbk. The objective is to be able to find out the Influence of Liquidity with Current Ratio Indicator (CR), Activity with indicator Total Turnout Assets (TATO), and Solvabilita with Debt to Equity (DER) to Return on Equity (ROE) indicator. The method used in this research is quantitative method. This method is used to know the results of the analysis that has been done from the influence between the dependent and independent variables, that is the liquidity variable, the variable of the Activity, and the Solvency variable as the independent variable to the Profit / Profit as the dependent variable. In this research have selected 11 sample company to be studied. Data analysis technique used is multiple regression analysis, test by using t test for partially, f test simultaneously, test of kolerasi and test determined by using SPSS version 22. From the analysis results can be found independent variable partially Liquidity with indicator Current Ratio with significance to significance of 0.022 or 2.2% smaller than 0.05 or 5%, variable Activity with indicator Total Asset Turn Over Significant to Profit with indicator Return On Equity of 0.012 or 1.2% smaller than 0.05 or 5%, Solvability variable degan indicator Ratio of Debt to Equity Significant to Profit with Return On Equity indicator of 0.000 or 0.00% Influence perfect with 0%. While simultaneously independent variables are Current Ratio, Total Assets Turn Over, and Debt Ratio to Equity Against Return on Equity. Significant of 0,000 or 0.00% of a very strong and perfect sharpeners having 0%. Keywords: Influence of Liquidity, Activity, and Solvency to Profit.
PENINGKATAN DAYA SAING PASAR TRADISIONAL DI KOTA BANDUNG
The existence of traditional markets in Bandung needs to be maintained. This is driven by the influence of globalization, economic growth, technology, social and cultural change of society, as well as the growth of modern markets or modern stores, such as mini markets, supermarkets, etc. The purpose of this research is to identify the existing condition of traditional markets in Bandung, to specify the determinant factors of traditional markets competitiveness in Bandung, and to generate the competitiveness enhancement model of a traditional market in Bandung. The method used is exploratory research and descriptive research. The technique of data collection is conducted through Focus Group Discussion (FGD), and questionnaire distribution. The results show that to increase the competitiveness of the traditional market in Bandung, it requires a model that provides strategic and integrated steps based on the perception of society, organization, human resources, product, market aspect, government policy, and competition aspect. Besides, the improvement of traditional markets competitiveness requires professional market management, through market innovation, so that the development of traditional markets can have an ideal competitiveness. Keywords: competitiveness, traditional market.
KONVERGENSI IFRS PERUBAHAN PERLAKUAN AKUNTANSI PENGUNGKAPAN BIAYA PERTAMBANGAN MENURUT PSAK 64 DAN ISAK 29 PADA PERUSAHAAN TAMBANG & ENERGI DI INDONESIA
Indonesia's minig and energy industry are one of mineral resources management that affect very large sources of income for the state that play an important role affecting the livelihood of the community. The objective of this study is to understand the changes in accounting treatment that occurred by the convergence of IFRS and to analyze the recognition, measurement, presentation, and disclosure of the activities of exploration, development, production, stripping and environmental management of the mining industry in PT Aneka Tambang and PT Bumi Resources. This research is qualitative descriptive. Method of sample selection was using purposive sampling. I collected data from the annual financial statements were presented by companies. From the data were obtained, I realized the changes in the practice of accounting standards in every activity of the company. The results of this study indicate that accounting changes bring the better presentation although the impact is not too significant. The study also spells out the disclosures required by PSAK 64 and ISAK 29. Keywords : PSAK 33 (1994), PSAK 29 (1994), PSAK 33 (revised 2011), PSAK 64 (2011), ISAK 29 (2013), exploration activity, soil stripping activities, accounting standard, mining cost, disclosure requirement
BUSINESS MODEL APLIKASI GROUP MANAGEMENT SYSTEM SEBAGAI PENDUKUNG KOMUNITAS DALAM SMART SOCIETY
Naturally, human beings are individual beings and social beings. Social beings have to mean as a creature that interacts with other humans for a common purpose. There is no change that occurs when the online system begins to be implemented, it seems with the widespread use of social media in Indonesia. In the context of smart society, the focus of increasing human intelligence is greater than the development of technology. Therefore, the challenge is how human needs relate to community management to design the required application architecture. The method used is by using systematic literature review method. The result is the identification of the need for a group management system application to build the applications needed by the users in the context of the smart society. Keywords: Group Management System, Service Discovery, Arsitektur Aplikasi, Smart Society.
ANALISIS PROSES PRODUKSI SEPATU DALAM MENSTIMULUS KINERJA DAN KEUNGGULAN BERSAING "UMKM" SEPATU DI BOGOR
The government is actively promoting SMEs and accelerating the development of SMEs. Moreover, from the strategic role of the sector in contributing 60.3 percent to Gross Domestic Product and 97.2 percent of employment (BPS, 2016, www.bps.go .id). The contribution of SME has proven to be very significant for the national economy and the development of SME is seen as one of the keys to encourage national growth. The purpose of this study are 1) know the profile of shoe shoes; 2) know the production process and to analyze the performance and competitive strategy of SME of Shoes, and 3) know the development strategy of SME of shoes. With the method of research conducted as follows; 1) Mapping SME Profile of shoes; 2) Performance Analysis and Competitive Strategy of SME shoes; 3) SWOT Analysis, and 4) Feasibility of Strategy and Concept of SME Model of shoes. The results and discussion of this research are as follows: Shoe production process is still simple In this case the size of performance based on the perception of industry players on a moderate scale, while expectations are on a high scale. these attributes for SMEs of shoes in Bogor more developed in the future. Based on the performance mapping of SMEs of shoes in Bogor 1) weakness in the form of a gap in most of its attributes; 2) competitive advantage of SME is based on comparative advantage; and 3) the type of assistance from the Government / related institutions is relatively more oriented towards the type of assistance that contains the economic content of the knowledge content, so that the positive impact is short term. Shoes that are the flagship product of SME in Bogor need better coaching in terms of production processes and production facilities in the form of equipment and training aid to produce higher quality products. Keywords: Production Process, Performance, Competitive Advantage