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<![CDATA[Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate ]]>
<![CDATA[Kurniasari, Erni]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Listiawati, Listiawati]]>
<![CDATA[ Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jm.v9i1.1024
<![CDATA[This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.]]>
<![CDATA[Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate ]]>
<![CDATA[Kurniasari, Erni]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Listiawati, Listiawati]]>
<![CDATA[ Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
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Full PDF (651.6 KB)
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DOI: 10.30656/jm.v9i1.1024
<![CDATA[This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.]]>
<![CDATA[Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate ]]>
<![CDATA[Kurniasari, Erni]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Listiawati, Listiawati]]>
<![CDATA[ Jurnal Manajemen Vol 9, No 1 (2019): Jurnal Manajemen ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
Show Abstract
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Download Original
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Full PDF (651.6 KB)
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DOI: 10.30656/jm.v9i1.1024
<![CDATA[This study aims to determine the influence of profitability and leverage on effective tax ratepartially and simultaneously. The variables used in this study are effective tax rate, profitability, and leverage. This study is an empirical study with sample selection based on criteria. The sample used was 8 pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2013-2017. The results of the study prove that partially profitability has no influence on effective tax rate and leverage has an influence on effective tax rate. Simultaneously it is proven that profitability and leverage have an influence on effective tax rate. Based on the coefficient of determination, it can be interpreted that effective tax rate is influenced by profitability and leverage of 17.3% and other variables of 82.7%.]]>
<![CDATA[Perbaikan Sistem Bill of Materials (BOM) pada Area Cement Mill ]]>
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Mulyono, R. Sugeng]]>;
<![CDATA[Syukurullah, Teuku]]>;
<![CDATA[Budaya, Hendri]]>
<![CDATA[ Seminar Nasional Teknik Mesin 2019: Prosiding Seminar Nasional Teknik Mesin 2019 ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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<![CDATA[PT. SBA sebagai salah satu anak perusahaan dari PT. SI yang bergerak dalam produksi semen. Cement mill merupakan salah satu area yang penting dimana terjadinya proses penggilingan akhir di pabrik semen, alat-alat yang digunakan membutuhkan perawatan untuk menjaga ketersediaan dan kehandalan, sehingga proses produksi menjadi optimal. Departemen Reliability bertanggung jawab untuk mengoptimalkan perawatan dan perencanaan perusahaan. Kinerja perencanaan dapat dilihat dari hasil penilaian standar MAintenance Cement (MAC). Berdasarkan hasil penilaian MAC tahun 2018 diketahui nilai-nilai Key Performance Indicator (KPI) seperti Bill of materials (BOM) tidak mencapai target. Data-data tersebut dapat dijadikan acuan pembuatan master data spare parts untuk meningkatkan perencanaan pada BOM system. BOM bertujuan untuk mengidentifikasi bagian-bagian yang diperlukan untuk melakukan kegiatan perawatan. Hasil MAC menunjukkan bahwa: BOM belum memenuhi standar yang diharapkan oleh MAC dengan target 90%, Khususnya pada area Cement Mill. Hasil akhir kegiatan adalah meningkatkan BOM sesuai dengan Standar MAC, melengkapi BOM critical A pada Cement Mill dan membuat data spare part di dalam System Application and Product in data processing (SAP).]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN DAN TINGKAT KEDISIPLINAN KERJA TERHADAP KINERJA KARYAWAN DI UNIT PT.BANK BTPN SYARI’AH,TBK CABANG SERANG ]]>
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Permana, Angrian]]>;
<![CDATA[Khoirunnisa, Isma]]>
<![CDATA[ Jurnal Ekonomi Vol 22, No 3 (2017): November 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v22i3.281
<![CDATA[The purpose of this study is to examine the influence of leadership style and thelevel of discipline on the performance of employees in the Unit PT.Bank Btpn Syari'ah, Tbk Serang Branch. The research method used is quantitative by using Descriptive Approach method with the questionnaire as a research instrument.That simultaneously there is influence between Leadership Style and Discipline to Employee Performance. value of correlation coefficient between Leadership Style and Discipline to Employee Performance of 0908 (very strong). the value of determination coefficient of 0.824,meaning Leadership Style (x1) and Discipline (x2) contributed 82.4% to Employee Performance (Y), while the remaining 17.6% influenced other variables not described inthis studyTujuan dari penelitian ini adalah untuk menguji pengaruh gaya kepemimpinandan tingkat kedisiplinan terhadap kinerja karyawan di Unit PT.Bank Btpn Syari’ah,Tbk Cabang Serang. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan metode pendekatan Deskriptif Asosiatif dengan kuesioner sebagai instrumen penelitian. Bahwa secara simultan terdapat pengaruh antara Gaya Kepemimpinan dan Kedisiplinan terhadap Kinerja Karyawan. nilai koefisien korelasi antara Gaya Kepemimpinan dan Kedisiplinan terhadap Kinerja Karyawan sebesar 0.908 (sangat kuat). nilai koefisien determinasi sebesar 0,824, artinya Gaya Kepemimpinan (x1)dan Kedisiplinan (x2) memberikan kontribusi sebesar 82,4% terhadap Kinerja Karyawan(Y), sedangkan sisanya 17,6% dipengaruhi variabel lain yang tidak dijelaskan dalam penelitian ini. ]]>
<![CDATA[Analisis Kinerja Keuangan dengan menggunakan Metode Camel pada Bank Buku 4 ]]>
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Kurniasari, Erni]]>
<![CDATA[ JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 5, No 2 (2020): DESEMBER ]]>
Publisher : <![CDATA[Universitas Merdeka Pasuruan ]]>
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DOI: 10.47335/ema.v5i2.51
<![CDATA[Pesatnya perkembangan perusahaan perbankan di Indonesia ditandai dengan banyaknya perusahaan perbankan yang bermunculan diperlukan pengawasan pada bank-bank. Dalam hal ini Bank Indonesia sebagai bank sentral memerlukan suatu control terhadap perusahaan perbankan untuk mengetahui keadaan keuangan serta kegiatan usaha masing-masing perusahaan perbankan. Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan tingkat kesehatan bank pada Bank Buku 4 dengan menggunakan meode CAMEL periode 2015-2019. Jenis penelitian ini tergolong penelitian kualitatif. Sumber data dalam penelitian ini adalah data sekunder. Data yang diperoleh dari BEI diuji melalui Analisis rasio keuangan dan analisis kesehatan bank. Hasil penelitian perbandingan kinerja keuangan pada Bank Buku 4 periode 2015-2017 jika dilihat dari rasio permodalan (Capital Adequacy Rasio) dikategorikan golongan sangat sehat, dilihat dari rasio Kualitas Asset (Non Performing Loan) dikategorikan golongan sangat sehat, dilihat dari rasio Manajemen (Net Profit Margin) dikategorikan golongan sangat sehat, dilihat dari Earning/Rentabilitas (Return On Asset) dikategorikan golongan sangat sehat, (BOPO) dikategorikan golongan sangat sehat, dan dilihat dari rasio Likuiditas (Loan To Deposit Ratio) dikategorikan golongan cukup sehat. Berdasarkan hasil penelitian yang telah dilakukan pada perusahaan perbankan Bank Buku 4 menyatakan bahwa perbandingan tingkat kesehatan Bank Buku 4 periode 2015-2019 mendapatkan predikat kondisi keuangan sangat sehat, sehat, cukup sehat, tidak sehat]]>
<![CDATA[PENGARUH PROFITABILITAS SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Kurniasari, Erni]]>;
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Siswandi, Siswandi]]>
<![CDATA[ JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 01 (2020): Vol 6, No 01 (2020): Vol. 6, No. 01 JUNI 2020 ]]>
Publisher : <![CDATA[JAB (Jurnal Akuntansi & Bisnis) ]]>
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<![CDATA[ABSTRACT This research aims to determine the influence of Profitability and Solvency on Dividend Policy partially and simultaneously. The population in this study were food and beverage sub sector manufacturing companies listed on the Indonesian Exchange during the period 2014-2018 and the sample used were seven companies based on the purposive sampling method. The results of the research show partially that Profitability has a significant effect on Dividend Policy as evidence by t-count of 3,842 greater than t-table of 2,035 and a significance value of 0,01 less than 0,05 while Solvency has no significant effect on Dividend Policy as evidence by t-count of -0.234 is greater than t-table of -2,035 and a significance value of 0,817 is greater than 0,05. Simultaneously Profitability and Solvency affect the dividend policy with the effect of 31,6% while 68,4% is influenced by other variables not examined. Keywords : Profitability, Solvency, Dividend Policy]]>
<![CDATA[Sektor Unggulan dan Hubungannya dengan Ketenagakerjaan dan Kemiskinan di Provinsi Kalimantan Selatan ]]>
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Siregar, Syahrituah]]>
<![CDATA[ JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[PPJP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jiep.v6i2.11095
<![CDATA[This study aims to analyze the leading sectors in South Kalimantan Province, determine the relationship between the top sectors and employment, and the relationship between the leading sectors and poverty in South Kalimantan Province. The analytical tools in this research are Static Location Quotient (SLQ), Dynamic Location Quotient (DLQ), Esteban-Marquillas Shift Share, and Specialization Index. The Pearson Correlation Test determines the relationship between leading sectors and the dependent variable. Secondary data uses the 2016-2020 period. The results showed that the mining sector is the leading sector in South Kalimantan Province. The leading sector relationship to employment shows a unidirectional and significant relationship, assuming that the higher the mining sector's contribution to the total GDP, the higher employment will be. Meanwhile, the relationship between the leading sectors and the poverty level shows an opposite and significant relationship, assuming that the higher the mining sector's contribution to the total GRDP, the lower the percentage of people experiencing poverty will be.]]>
<![CDATA[Solar-Powered Adsorption Cooling Using Activated Carbon and Methanol: Efficiency, Feasibility, and Optimization Pathways ]]>
<![CDATA[Listiawati, Listiawati]]>;
<![CDATA[Istanti, Joevanca]]>;
<![CDATA[Ivandy, Mario]]>
<![CDATA[ Jurnal Mekintek : Jurnal Mekanikal, Energi, Industri, Dan Teknologi Vol. 15 No. 2 (2024): October: Mechanical, Energy, Industrial and Technology ]]>
Publisher : <![CDATA[IHSA Institute ]]>
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<![CDATA[This research investigates the viability and performance of a solar-powered adsorption cooling system employing activated carbon and methanol as the adsorbent-adsorbate pair. The study aims to assess the system's effectiveness in harnessing solar energy for cooling purposes while evaluating its efficiency, environmental impact, and economic feasibility. The research methodology involves comprehensive material characterization, prototype design, experimental testing, computational simulations, and performance evaluations. Material characterization confirms activated carbon's high surface area and porosity, validating its suitability for methanol adsorption. Experimental tests demonstrate the system's notable cooling capacity, coupled with moderate coefficient of performance (COP), emphasizing its feasibility. Insights into adsorption-desorption kinetics, temperature dependencies, and energy efficiency metrics reveal optimization pathways for enhancing system performance. Environmental assessments underscore the system's reduced carbon footprint and economic evaluations suggest promising long-term viability despite initial installation costs.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI APARATUR SIPIL NEGARA UNIVERSITAS ISLAM NEGERI RADEN FATAH PALEMBANG ]]>
<![CDATA[Nurkholis, Kgs Muhammad]]>;
<![CDATA[Berlian, Zainal]]>;
<![CDATA[Listiawati, Listiawati]]>
<![CDATA[ I-Economics Vol 4 No 2 (2018): I-ECONOMICS: A Research Journal on Islamic Economics ]]>
Publisher : <![CDATA[Islamic Economics Program, Faculty of Islamic Economics and Business ]]>
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DOI: 10.19109/ieconomics.v4i2.3155
<![CDATA[ABSTRACT Purpose of the research are: 1) To Know wheather Leadership Style has any effect on State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency or not; 2) To Know wheather a Motivation has any effect on State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency or not; 3) To Know wheather a Work Discipline has any effect on State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency or not; 3) To Know wheather Leadership Style, Motivation and Work Discipline simultaneously have any effect on State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency. Population of the research is State Civilians Officials performance of The Islamic State University of Raden Fatah Palembang that’s amount of 152 Officials. Sample of the research is taken 110 officials as respondents. Data analysis instrument is Multiple Linear Regressiuon t-test, F-test and Determination Coefficient Analysis. Conclusions: 1) Leadership Style is giving not-significant contribution on State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency; 2) Motivation is significantly affects State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency; 3) Work Discipline is significantly affects State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency; 4) All independent variables affect on State Civilians Official’s performance of The Islamic State University of Raden Fatah Palembang Regency. Abstract Penelitian ini bertujuan : 1) Untuk mengetahui apakah Gaya Kepemimpinan berpengaruh terhadap Kinerja Pegawai Aparatur Sipil Negara pada Univeritas Islam Negeri Raden Fatah Palembang; 2) Untuk mengetahui apakah Motivasi berpengaruh terhadap Kinerja Pegawai Aparatur Sipil Negara pada Univeritas Islam Negeri Raden Fatah Palembang; 3) Untuk mengetahui apakah Disiplin Kerja berpengaruh terhadap Kinerja Pegawai Aparatur Sipil Negara pada Univeritas Islam Negeri Raden Fatah Palembang; 4) Untuk mengetahui apakah secara bersama-sama Gaya Kepemimpinan, Motivasi dan Disiplin Kerja berpengaruh terhadap kinerja Pegawai Aparatur Sipil Negara. Populasi dalam penelitian adalah Pegawai Aparatur Sipil Negara pada Universitas Islam Negeri Raden Fatah Palembang yang berjumlah 152 orang pegawai. Sampel dalam penelitian berjumlah 110 orang sebagai responden. Alat analisis menggunakan Analisis Regresi Linear Berganda, Uji t, Uji F, dana Analisis Koefisien Determinasi. Kesimpulan : 1) Gaya Kepemimpinan tidak berpengaruh terhadap kinerja Pegawai Aparatur Sipil Negara Universitas Islam Negeri Raden Fatah Palembang; 2) Motivasi secara signifikan mempengaruh tingkat kinerja Pegawai Aparatur Sipil Negara Universitas Islam Negeri Raden Fatah Palembang; 3) Disiplin Kerja secara signifikan mempengaruh tingkat kinerja Pegawai Aparatur Sipil Negara Universitas Islam Negeri Raden Fatah Palembang; 4) Semua Variabel bebas berpengaruh terhadap kinerja Pegawai Aparatur Sipil Negara pada Universitas Islam Negeri Raden Fatah Palembang.]]>
