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Pengaruh Sistem Penilaian Kinerja Terhadap Perilaku Manajer Tingkat Menengah Pada PT. Bank "X" Abukosim Abukosim
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 7, No 14 (2009): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v7i14.8006

Abstract

Designing the system of management performance evaluation is critical for organizations or enterprises to maximize organizational outcomes, and it can cause behavioral impact to the managers who are being evaluated. The conviction rate to the accounting information as performance evaluation criteria is called RAPM rate (reliance on accounting performance measure). On the certain conditions, using accounting information as performance evaluation criteria (high RAPM rate) could cause the rise of dysfunctional behavior on the managers who are being evaluated. The research aimed to know RAPM rate on the performance evaluation of the middle managers in PT. Bank “X”, and to know effect RAPM rate to behavior of middle managers evaluated. This research used survey method. Population being researched is middle managers in PT. Bank “X”. Data found by giving questionnaire to the respondent, interview, and some secondary data. The research result shows that; the system of management performance evaluation which is applied to evaluate the achievement of middle managers in PT. Bank “X” exploit accounting and non-accounting information as performance evaluation criteria.Key Words: Performance evaluation criteria, Dysfunctional behavior
Market Intregation and Response of Rice Market Agents in South Sumatera Taufiq Marwa; Abukosim Abukosim
SOCA: Jurnal Sosial Ekonomi Pertanian Vol. 10, No. 1 Februari 2010
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Udayana Jalan PB.Sudirman Denpasar, Bali, Indonesia. Telp: (0361) 223544 Email: soca@unud.ac.id

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Abstract

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Program Pembuatan Virgin Coconut Oil (VCO) di Desa Muara Penimbung Ilir Sebagai Pemberdayaan Masyarakat Dwirini Dwirini; Relasari Relasari; Abukosim Abukosim; Meita Rahmawati; Ruth Samantha
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol 5, No 1 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i1.6692

Abstract

Empowerment comes from the word "power" which gets the prefix "em" to become the word "empowered" which means having or having power/strong. The word "empowerment" in the English translation is "Empowerment", which comes from the word "power" which means the power to do, achieve, perform or enable. The prefix "em" can mean the power in humans, a source of creativity. Community empowerment refers to the ability of people, especially vulnerable and weak groups so that they have the strength/ability to create alternative economic actions. The purpose of this service activity is to encourage and have an economic impact, including community involvement in the Virgin Coconut Oil (VCO) production program by managing coconut into pure oil. The result of this community service is an increase in knowledge, understanding and utilization of virgin coconut oil or VCO.
EKONOMI BIAYA TINGGI, INVESTASI DAN PERTUMBUHAN EKONOMI Abukosim Abukosim; Taufiq Marwa
Jurnal Ekonomi Pembangunan Vol 7, No 2 (2009): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v7i2.4876

Abstract

This paper attempts to uncover the link between high-cost economy, investment, and economic growth. The method used is the study of literature by using data published by the authorities. Revealed in this paper that in order to overcome the problem of high-cost economy, among them, needs to be done to minimize the illegal levies and corruption that exist, both within government agencies and non-governmental actors in the environment of investment location, the bureaucracy is too long need to be pruned, one only by imposing licensing under one roof in order to provide fast service, cheap and efficient, there must be certainty of the law in force in the region for investors to feel safe to invest (ex: land, security, etc.), need to review back and revise local regulations that would complicate the parties that want to invest (there is a tendency in the era of regional autonomy under the pretext of increasing revenue, levies appear that legalized. South Sumatra Province is rich in natural resources in dire need of investment funds to cultivate the potential of natural resources, so as to excavated and beneficial to economic growth and welfare of the people of South Sumatra. Because of the potential that exists in South Sumatra is closely related to the primary sector (agriculture and mining) are strongly associated with the land, the legal certainty regarding land needs special attention.Keywords: High-Cost Economy, Investment, Economic Growth
ANALISIS KUALITAS SUMBER DAYA MANUSIA DAN TINGKAT KEMISKINAN DI KABUPATEN OGAN KOMERING ILIR Abukosim Abukosim; M Syirod Saleh; Taufiq Marwa
Jurnal Ekonomi Pembangunan Vol 8, No 1 (2010): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v8i1.4881

Abstract

This study aims to determine the relationship between the quality of human resources (education and health) with poverty rates at OKI. The data used are secondary data obtained from relevant agencies. The results of this study indicate that jointly variable quality of human resources (education and health) significantly affect the level of poverty. Partially variables that significantly affect the level of poverty is education level, the higher the education level of the lower poverty levels. Health variables (the ratio of health facilities and health workers) did not significantly affect the level of poverty. Keywords: Human Resources, Poverty
Pelatihan Penyusunan Anggaran Penjualan dan Anggaran Produksi Sebagai Alat Perencanaan dan Pengendalian Pada UMKM di Desa Kerinjing Rina Tjandrakirana; Anna Yulianita; Aspahani Aspahani; Abukosim Abukosim
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol. 6 No. 1 (2023): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

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Abstract

Pengabdian kepada Masyarakat ini dilaksanakan di desa Kerinjing dengan khalayak sasaran yaitu UMKM di desa Kerinjing yang berjumlah kurang lebih 50 UMKM, dengan tujuan untuk memberikan pemahaman dan pengetahuan tentang pentingnya penyusunan anggaran penjualan dan anggaran produksi untuk UMKM sebagai alat perencanaan dan pengendalian usaha. Dengan perencanaan maka suatu kegiatan akan mempunyai pedoman pelaksanaan kerja. Agar perencanaan dapat tercapai, perlu diadakan pengendalian. Salah satu alat yang dapat memenuhi kebutuhan perencanaan dan pengendalian adalah anggaran. Anggaran penjualan merupakan master budget yang menyajikan informasi tentang perkiraan jumlah barang jadi yang akan dijual oleh perusahaan dan harga jual yang ditetapkan. Anggaran produksi adalah rencana perusahaan dalam menentukan kuantitas barang yang akan diproduksi berdasarkan anggaran penjualan yang telah dibuat sebelumnya. Pengabdian ini dilakukan dengan cara memberikan pemahaman serta pengetahuan tentang penyusunan anggaran penjualan dan anggaran produksi kepada para pelaku UMKM di desa Kerinjing. Dari hasil evaluasi dapat disimpulkan bahwa peserta dapat memahami pentingnya anggararan penjualan dan anggaran produksi sebagai alat perencanaan dan pengendalian usaha mereka serta dapat menyusun anggaran penjualan dan anggaran produksi
Sosialisasi Kesadaraan Masyarakat Atas Kewajiban Membayar Pajak Penerangan Jalan Di Desa Kerinjing Ermadiani Ermadiani; Tertiarto Wahyudi; Mukhlis Mukhlis; Abukosim Abukosim
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol. 6 No. 1 (2023): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

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Abstract

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk yang tercatat sebagai Wajib Pajak. Penerangan Jalan adalah orang pribadi atau badan yang menggunakan tenaga listrik. Pajak Penerangan Jalan (PPJ) adalah pajak atas penggunaan tenaga listrik, baik yang dihasilkan sendiri maupun diperoleh dari sumber lain. Pemungutan PJJ sering kali mendapatkan hambatan, baik mulai dari sosialisasi kepada masyarakat yang kurang pemahaman mengenai PJJ sampai pada metode pemungutannya yang kurang  efektif dan efisien dan lain sebagainya. Implementasi atas Peraturan Daerah No 07 Tahun 2006 tentang Pajak Penerangan Jalan bertujuan sebagai salah satu sumber pendapatan daerah yang sangat penting dalam membiayai penyelenggaraan pemerintah daerah dalam meningkatkan kesejahteraan rakyat sesuai dengan semangat otonomi daerah. Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan adalah memahami penerapan Pajak Penerangan Jalan (PPJ) dan kesiapan sumber daya manusia dalam hal ini penduduk desa yang dikenakan Pajak Penerangan Jalan dari sisi kualitas penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak Penerangan Jalan. Kegiatan ini dilakukan dengan cara memberikan pemahaman tentang regulasi perpajakan atau peraturan daerah terkait PPJ, pemahaman dan kesadaran pembayaran PPJ, serta memberikan informasi mengenai PPJ untuk penduduk desa di desa Kerinjing.
Determinant Analysis of the Value of LQ45 Index Companies Listed on the Indonesian Stock Exchange Rina Tjandrakirana DP; Ermadiani; Abukosim
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6204

Abstract

This research aims to test and find empirical evidence regarding the influence of enterprise risk management (ERM) disclosure, company size, profitability, and leverage on company value. The type of data used is secondary data in the form of company annual reports on companies listed on the Indonesia Stock Exchange. The population in this study is the LQ45 index companies for 2020-2022, and the sampling technique used is the purposive sampling method. In this study there are four independent variables and one dependent variable. The dependent variable in this research is company value, while the independent variable consists of four variables, namely Enterprise Risk Management (ERM) disclosure, company size, Profitability, and Leverage. The analysis technique used is classical assumption testing consisting of a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test as well as hypothesis testing including multiple linear regression, individual parameter significant test (t-test), simultaneous significant test (F test) and coefficient of determination. The results of this research analysis state that Enterprise Risk Management disclosure has a negative and insignificant effect on company value, and company size has a negative and significant effect on company value. Meanwhile, Profitability and Leverage have a positive and significant effect on company value.
EKONOMI BIAYA TINGGI, INVESTASI DAN PERTUMBUHAN EKONOMI Abukosim Abukosim; Taufiq Marwa
Jurnal Ekonomi Pembangunan Vol. 7 No. 2 (2009): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v7i2.4876

Abstract

This paper attempts to uncover the link between high-cost economy, investment, and economic growth. The method used is the study of literature by using data published by the authorities. Revealed in this paper that in order to overcome the problem of high-cost economy, among them, needs to be done to minimize the illegal levies and corruption that exist, both within government agencies and non-governmental actors in the environment of investment location, the bureaucracy is too long need to be pruned, one only by imposing licensing under one roof in order to provide fast service, cheap and efficient, there must be certainty of the law in force in the region for investors to feel safe to invest (ex: land, security, etc.), need to review back and revise local regulations that would complicate the parties that want to invest (there is a tendency in the era of regional autonomy under the pretext of increasing revenue, levies appear that legalized. South Sumatra Province is rich in natural resources in dire need of investment funds to cultivate the potential of natural resources, so as to excavated and beneficial to economic growth and welfare of the people of South Sumatra. Because of the potential that exists in South Sumatra is closely related to the primary sector (agriculture and mining) are strongly associated with the land, the legal certainty regarding land needs special attention.Keywords: High-Cost Economy, Investment, Economic Growth
ANALISIS KUALITAS SUMBER DAYA MANUSIA DAN TINGKAT KEMISKINAN DI KABUPATEN OGAN KOMERING ILIR Abukosim Abukosim; M Syirod Saleh; Taufiq Marwa
Jurnal Ekonomi Pembangunan Vol. 8 No. 1 (2010): Jurnal Ekonomi Pembangunan
Publisher : Department of Development Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jep.v8i1.4881

Abstract

This study aims to determine the relationship between the quality of human resources (education and health) with poverty rates at OKI. The data used are secondary data obtained from relevant agencies. The results of this study indicate that jointly variable quality of human resources (education and health) significantly affect the level of poverty. Partially variables that significantly affect the level of poverty is education level, the higher the education level of the lower poverty levels. Health variables (the ratio of health facilities and health workers) did not significantly affect the level of poverty. Keywords: Human Resources, Poverty