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PENGARUH PROFITABILITAS, TATA KELOLA PERUSAHAAN, LEVERAGE, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2014-2018 Nurul Khomsiyah; Ninnasi Muttaqiin; Puspandam Katias
Ecopreneur.12 Vol 4, No 1 (2021): April 2021
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v4i1.917

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, tata kelola perusahaan, leverage, ukuran perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak. Penelitian ini menggunakan  metode purposive sampling dan metode dalam menganalisis data dalam  penelitian ini adalah menggunakan program SPSS versi 25. Hasil analisis menunjukkan bahwa ROA (return on assets), dewan komisaris independen, ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak dan diketahui memiliki arah yang negatif. DER (debt to equity ratio) dan pertumbuhan penjualan berpengaruh positif signifikan terhadap penghindaran pajak. Sedangkan kepemilikan institusional berpengaruh negatif  dan tidak signifikan terhadap penghindaran pajak dan komite audit berpengaruh positif dan tidak signifikan terhadap penghindaran pajak.
ESTIMASI PROFITABILITY PADA PT.XYZ DENGAN ALGORITMA UNSCENTED KALMAN FILTER Teguh Herlambang; Puspandam Katias
MathVisioN Vol 2 No 2 (2020): September 2020
Publisher : Prodi Matematika FMIPA Unirow Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.031 KB)

Abstract

Salah satu tujuan unit bisnis adalah meningkatkan profitabilitas perusahaan. Profitabilitas merupakan kemampuan suatu perusahaan dalam menghasilkan laba selama periode tertentu. Profitabilitas yaitu kemampuan perusahaan untuk memperoleh laba, tingkat profitabilitas yang semakin besar menunjukkan perusahaan mampu mendapatkan laba yang semakin besar. Profitabilitas merupakan faktor penting di dalam perusahaan, sehingga pada paper ini dilakukan estimasi profitabilitas. Estimasi dalam hal ini menggunakan metode Unscented Kalman Filter (UKF) dan Akar Kuadrat Unscented Kalman Filter (AK-UKF) dengan penerapan prinsip prediksi dan koreksi secara kotinu. Berdasarkan analisis hasil simulasi, metode UKF dan AK-UKF dapat diimplementasikan untuk mengestimasi profit suatu perusahaan. Dari hasil analisa pada simulasi dengan 100, 200 dan 300 iterasi memiliki error yang kurang dari 5 %.
Implementasi Algoritma Wagner-Within pada Manajemen Inventori di PT X Puspandam Katias; Achmad Affandi
Jurnal Bisnis dan Keuangan Vol 3 No 1 (2018): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v3i1.420

Abstract

The increasing competition in the manufacturing industry caused increasing inconsumer demand of the quality and quantity of a good product. Therefore, manufacturing companies must have reliable services, policies and product qualities to satisfy its customers. So it needs to be supported by efficient production system and inventory system. To able to create an efficient production system then need a good raw material inventory planning. This research aims to compere how efficiently in planning raw materials inventory between Wagner-Within Algorithm with the actual concept that applied to PT X, Sidoarjo. The methodology of this research is qualitative descriptive research. The findings this research is engaged in packaging (woven bag and jumbo bag) with main raw materials such as plastic ore and supporting material in inner, thread, additive, and pigment. Based on the result of the analysis is known that the actual concept of the company gives the total inventory cost IDR 3.151.000.000 with the frequency of ordering 12 times while WagnerWithin Algorithm method provides a more efficient total inventory cost of Rp. 2.685.821.101 with8 times the frequency of ordering and can savings of 14.8% of total raw material inventory cost.
Analisis Kinerja Berth Time Kapal Kargo Muatan Curah Kering dan Usulan Perbaikannya di Terminal Jamrud Pelabuhan Tanjung Perak Surabaya Puspandam Katias; Iyori Kharisma Muhammad
Jurnal Bisnis dan Keuangan Vol 2 No 2 (2017): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v2i2.475

Abstract

This study aims to analyze berth time performance of ship cargo carrying dry bulk at Jamrud Terminal Port of Tanjung Perak Surabaya, particularly performance which related to effectively and efficiency. Berth time performance was analyzed using productivity (ton/gank/hour) and effective time: berth time (ET:BT). This study also identify factors affecting berth time performance using interview and observation with informants whom understand and involved in berth time process of dry bulk ship cargo, and the factors grouped into 5 category: man, machine & facility, process, environment, and material, and will be explained further using cause and effect diagram. The analysis shows that the average of productivity performance (T/G/H) is 165, far above the given standard which is 125, though some activities are still below. While the average performance of ET:BT only reach 54%, still below standard given which is 70%, and none of them even reach 90% of standard given. From the interview and discussion with the informants shows that the main cause of this unachieved berth time performance standards is the long shift that labors been through.
Analisis Service Quality di Puskesmas X Surabaya dengan Quality Function Deployment Puspandam Katias; Fuji Rahayu
Jurnal Bisnis dan Keuangan Vol 3 No 2 (2018): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v3i2.638

Abstract

Abstract: As a health service provider under the management of the Surabaya City Government, the puskesmas (community health center) which is the unit of analysis is committed to improving and maintaining the services provided to its customers. In this study, the integration of service quality methods is used by measuring the perception gap and expectations of servqual measurement results which then design customer satisfaction performance through quality function deployment, the application of the combination of the two methods is expected to contribute to the improvement of puskesmas performance. The results of the study are expected to be able to objectively find the gap of each dimension of servqual and provide recommendations from the analysis of quality function deployment.
Warehouse Modeling in Strategic Planning Model Puspandam Katias; Denis Fidita Karya
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1098

Abstract

As a critical point in the supply chain, warehouse facility must be managed in good way, started from planning and design becomes important, this research using modeling tool to make and ensure the warehouse to be more effective and efficient. This paper to analyze the concepts of modeling for managing warehouse facility, from strategic level to operational level, for future re- search to provide a conceptual references also contribute to project management. The Problem in this analysis formulated as: 1). how modeling in designing and planning warehouse in action, and 2) how modeling in designing and planning warehouse as classified. The findings of this research with a modeling project: a model of classification for managing efficient warehouse, especially in strate- gic planning model.
Strategies to Improve Service Quality With House of Quality at Hotel X Surabaya Ninnasi Muttaqi'in; Puspandam Katias
Jurnal Bisnis dan Keuangan Vol 6 No 1 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i1.1979

Abstract

Service that can satisfy consumers is the main key for service companies to be able to survive and develop their business. Because service is an intangible product, it requires maximum effort for service providers to be able to obtain satisfactory value from consumers. Understanding consumer needs and trying to meet consumer expectations as best as possible is one way to improve service quality. Hotel is one of the service providers in the tourism and business sector, where at this time hotel service is a critical service in its contribution to the tourism business. This research was conducted at a hotel in Surabaya. Surabaya is one of the metropolitan cities in Indonesia, where service providers have been competing fiercely and continue to innovate in providing services. This is also supported by the characteristics of the city of Surabaya as a trading city, so that it always requires complex services to meet consumer expectations. Therefore, it is very important to improve service quality through the formulation of the right strategy. In this research, it will be known what are the priorities of customers in choosing hotels, hotel service conditions, and hotel internal responses. The research method used in this study is divided into several stages, namely: problem identification, questionnaire creation and distribution, data processing, and the preparation of the House of Quality (HoQ). The data collection method used was a survey method with a questionnaire instrument, while the data analysis technique used was the House of Quality Matrix (HoQ) method as a representation of the Quality Function Deployment (QFD) method where the QFD function was to show how the quality attribute efforts would be derived. as an effort to meet customer needs in other words serves to determine what will satisfy customers and translate their customer desires into designed target.
PENGEMBANGAN SISTEM MANAJEMEN STRATEGI DENGAN PELATIHAN SIMULASI ESTIMASI SAHAM PERUSAHAAN DI PT. INDO DYNAMIC TECHNOLOGY Puspandam Katias; Teguh Herlambang; Mohamad Yusak Anshori
SEMANGGI : Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 02 (2022): Oktober 2022
Publisher : LPPM Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.566 KB) | DOI: 10.38156/sjpm.v1i02.218

Abstract

Bursa Efek Indonesia adalah salah satu inisiatif pemerintah untuk mendorong pertumbuhan jumlah investor pasar modal Indonesia karena pada dasarnya investor dalam negeri memiliki peranan penting untuk memperkuat dan menjaga stabilitas pasar modal Indonesia. Pertumbuhan jumlah investor dalam dan luar negeri yang diiringi dengan peningkatan jumlah transaksi diharapkan dapat memberikan manfaat ekonomi secara langsung kepada masyarakat Indonesia. Dalam pemilihan investasi yang aman pada saham sebuah perusahaan, investor memerlukan cara untuk menilai harga saham yang yang akan dibeli ataupun kemampuan saham tersebut memberikan deviden dimasa datang, sehingga bisa memaksimalkan keuntungan dengan meningkatkan kinerja perusahaan. Cara yang benar dalam analisa akan mengurangi risiko bagi investor dalam berinvestasi. Pada kegiatan pengabdian masyarakat ini kami mensinergikan ilmu manajemen dengan ilmu komputasi sehingga dapat digunakan dengan lebih mudah, akurat, efektif dan efisien didalam pengelolaan perusahaan. Di dalam kegiatan ini dilakukan Sosialisasi simulasi atau perhitungan numerik terkait estimasi saham perusahaan di PT. Indo Dynamic Technology. Simulasi dan perhitungan numeric diperkenalkan penggunaan software Mathematica dan matlab sebagai software utama dalam sosialisasi di PT Indo Dynamic Technology
Prediksi Harga Saham pada PT. ABCD menggunakan Ensemble Kalman Filter Katias, Puspandam; Fidita, Denis; Herlambang, Teguh -
Zeta - Math Journal Vol 4 No 1 (2018): Mei
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.916 KB) | DOI: 10.31102/zeta.2018.4.1.24-27

Abstract

Stock Exchange is established as an effort to link both stock / security sellers and buyers. Securities often traded in stock market is share. The intention of an investor in investment is to have the lowest risk and to gain the highest profit. To make decision for optimal investment, calculation on the estimate of future return to be gained is necessarily made. One of estimate calculation methods considered the most objective is by applying the Ensemble Kalman filter (EnKF) method. Ensemble Kalman filter is a method of estimation of condition variable of discrete linear dynamic system that minimizes covarian error of estimation. So, this study aims to apply share price estimation method for close prices of share of PT. ABCD by Ensemble Kalman Filter method as investor' consideration in investment with an error of 3% - 5%.
Estimasi Harga Saham pada PT. ABC dengan Algoritma Kalman Filter Katias, Puspandam; Herlambang, Teguh; Fidita, Denis
Zeta - Math Journal Vol 3 No 2 (2017): November
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.785 KB) | DOI: 10.31102/zeta.2017.3.2.37-40

Abstract

Saham merupakan surat berharga sebagai bukti tanda penyertaan atau kepemilikan seseorang atau badan hukum dalam suatu perusahaan, khususnya perusahaan publik yang memperdagangkan sahamnya. Investasi dalam bentuk saham banyak dipilih para investor karena saham mampu memberikan keuntungan yang menarik. Dalam aktivitas perdagangan saham sehari-hari, harga-harga saham mengalami fluktuasi baik berupa kenaikan maupun penurunan. Dalam pemilihan investasi yang aman pada saham, investor memerlukan cara untuk menilai harga saham yang yang akan dibeli ataupun kemampuan saham tersebut memberikan deviden dimasa dating, sehingga bisa mengoptimalkan keuntungan. Cara yang benar dalam analisa akan mengurangi risiko bagi investor dalam berinvestasi adalah dapat mengestimasi harga saham. Salah satu metode untuk mengestimasi kenaikan dan penurunan harga saham, Estimasi dilakukan karena suatu masalah terkadang dapat diselesaikan dengan menggunakan informasi atau data sebelumnya yang berhubungan dengan masalah tersebut. Kalman filter merupakan suatu metode estimasi variabel keadaan dari sistem dinamik linear diskrit yang meminimumkan kovarian error estimasi. Maka dari itu pada penelitian ini diterapkan metode estmasi harga saham untuk high and low prize saham dengan metode Kalman Filter, sebagai bagan pertimbangan investor dalam berinvestasi.