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ANALISIS PENGARUH EFISIENSI OPERASIONAL DAN RISIKO PEMBIAYAAN TERHADAP KONTRIBUSI UMKM DALAM PEREKONOMIAN DAN DAMPAKNYA TERHADAP PROFITABILITAS BPRS DI INDONESIA Helly Aroza Siregar; Pujiono Pujiono
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 4 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i4.1642

This study aims to analyze the effect of operational efficiency (BOPO) and financing risk (NPF) of BPRS on the contribution of MSMEs to the national economy. Also to know wether the contribution of MSMEs can mediate the relationship between operational efficiency and financing risk to the profitability (ROA) of BPRS in Indonesia. The data used are financial ratio data, namely BOPO, NPF and ROA, while the contribution of MSMEs is obtained from the proportion of MSMEs to the national GDP. The data analysis technique used descriptive analysis. Regression analysis was used to see the effect of the independent variables on the dependent variables, while path analysis was used to see the role of the intervening variable.The results showed that operational efficiency (BOPO) and financing risk (NPF) had no effect, both on the contribution of MSMEs and on the profitability (ROA) of BPRS. However, the contribution of MSMEs can mediate the relationship between operational efficiency (BOPO) and financing risk (NPF) to the profitability (ROA) of the BPRS. This means that the provision of financing to MSMEs can increase the effect of BOPO and NPF in increasing BPRS profits. Thus, BPRS can improve performance in providing financing and assisting MSMEs in order to provide returns in the form of profits to BPRS. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional (BOPO) dan risiko pembiayaan (NPF) BPRS terhadap Kontribusi UMKM pada perekonomian nasional. Kemudian melihat apakah Kontribusi UMKM tersebut dapat memediasi hubungan antara efisiensi operasional dan risiko pembiayaan terhadap profitabilitas (ROA) BPRS di Indonesia. Data yang digunakan adalah data rasio keuangan yaitu BOPO, NPF dan ROA BPRS, sementara data Kontribusi UMKM diperoleh dari besarnya proporsi PDB yang berasal dari UMKM. Teknik analisis data menggunakan analisis deskriptif. Untuk melihat pengaruh variabel independen terhadap variabel dependen digunakan analasis regresi dan untuk melihat peran variabel intervening digunakan alalisis jalur. Hasil penelitian menunjukkan bahwa efisiensi operasional (BOPO) dan risiko pembiayaan (NPF) tidak berpengaruh, baik pada Kontribusi UMKM maupun pada profitabilitas (ROA) BPRS. Namun demikian, Kontribusi UMKM dapat memediasi hubungan antara bahwa efisiensi operasional (BOPO) dan risiko pembiayaan (NPF) dengan profitabilitas (ROA) BPRS. Artinya, pemberian pembiayaan pada UMKM dapat meningkatkan pengaruh BOPO dan NPF dalam meningkatkan laba BPRS. Dengan demikian, BPRS agar dapat meningkatkan kinerja dalam memeberikan pembiayaan dan mendampingi UMKM agar dapat memberikan pengembalian berupa profit pada BPRS.

ANALISIS PERBANDINGAN T.V.A. DAN A.R. SEBELUM DAN SESUDAH JANUARY EFFECT PADA SAHAM INDEKS KOMPAS-100 DI BURSA EFEK INDONESIA Pujiono Pujiono
Procuratio : Jurnal Ilmiah Manajemen Vol 6 No 3 (2018): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.819 KB)

The purpose of this research is to analyze the differences of trading volume activity, and abnormal return before and after January effect event, so that investors could use this event to gain benefit from abnormal return. This research uses event study method to observe average; abnormal return, and trading volume activity within seven days before and after event. This research uses secondary data that collected from; www.finance.yahoo.com and www.idx.co.id. from 2013 up to 2016, The data used in research were taken from : the amount of daily traded share and the amount of listed share for 3 years in a row. There are 100 for this research. They are stocks of the companies which implemented stock split policy within 2013 up to 2016 and which have been listed in IDX.The hypothesis method used is the Wilcoxon test, a analysis method to determine the difference in abnormal return and trading volume of the stock before and after the January effect. Results of analysis Wilcoxon test with level of significance (α), a 5% showed that the difference was significant abnormal returns in 2016, while the views of the Trading Volume Activity significant difference occurred from 2014 and 2016. Penelitian ini bertujuan untuk menganalisis perbedaan volume perdagangan saham, serta abnormal return sebelum dan sesudah January Effect, sehingga investor dapat memanfaatkan momen January effect untuk mendapatkan keuntungan dari abnormal return. Penelitian ini menggunakan event study, dimana dilakukan pengamatan terhadap rata rata; volume perdagangan saham dan Abnormal return selama tujuh hari sebelum peristiwa dan tujuh hari sesudah peristiwa. Penelitian ini menggunakan data sekunder yang diperoleh dari laman web; www.yahoo.finance.com dan www.idx.co.id. dari 2013 sampai dengan 2016. Data yang digunakan dalam penelitian ini meliputi : jumlah saham yang diperdagangkan secara harian, dan jumlah saham yang beredar atau listed share selama tiga tahun berturut-turut. Sampel yang digunakan berjumlah 100 perusahaan selama tahun 2013–2016 dan terdaftar dalam B.E.I. Metode hipotesis yang digunakan adalah metode uji wilcoxon test untuk menganalisis adanya perbedaan return saham, abnormal return dan Volume Perdagangan saham antara sebelum dan sesudah January effect. Hasil uji wilcoxon test dengan level of significance (α), sebesar 0,05 (5%) menunjukan bahwa Perbedaan abnormal return yang signifikan terjadi tahun 2016 saja, sedangkan dilihat dari Volume perdagangan Saham perbedaan yang signifikan terjadi dari tahun 2014 dan 2016.

ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA TOKO PERMAI PEKANBARU Pujiono Pujiono; Julharman Asverawan Shim
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 1 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.755 KB)

The research aims to determine the application of internal control over the merchandise inventory Toko Permai Pekanbaru. In this research, the method used is descriptive analysis method and test mark (sign test). Data used consist of primary data secondary data. Data collection techniques used data used were interview, observation, and questionnaires.the result of the research show that the analysis of internal control of the merchandise inventory in Toko Permai Pekanbaru still weaknesses such as the separation of functions still exist, communication between department is not going well, and the absence of a routine inspection of inventories. The research find the implementation overall of internal control merchandise inventory on Toko Permai Pekanbaru still ineffective. Penelitian ini bertujuan untuk mengetahui tingkat keefektifan pengendalian internal atas persediaan barang dagang pada Toko Permai Pekanbaru. Dalam penelitian ini, metode yang digunakan yaitu menggunakan metode analisis deskriptif dan uji tanda (sign test). Data yang digunakan terdiri dari data primer dan data skunder. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan angket. Dari hasil penelitian, diketahui bahwa pengendalian atas persediaan barang dagang pada Toko Permai Pekanbaru masih memiliki kelemahan-kelemahan seperti belum adanya pemisahan fungsi, komunikasi antar bagian belum berjalan dengan baik, dan tidak adanya pemeriksaan rutin terhadap persediaan. Dari hasil penelitian ini menunjukkan bahwa secara keseluruhan pelaksanaan pengendalian internal persediaan pada Toko Permai Pekanbaru belum efektif.

PENGARUH DARI PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA PEKANBARU Febdwi Suryani; Fadrul Fadrul; Pujiono Pujiono
Bilancia : Jurnal Ilmiah Akuntansi Vol 2 No 4 (2018): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.406 KB)

This purpose of this research is to analyze the effect of taxpayers knowledge, taxpayer awareness, and the fiscus service quality on taxpayer compliance. The population in this study was taken from all taxpayers registered at Pekanbaru Senapelan KPP and Pratama Tampan KPP. The number of individual taxpayers registered in the two service offices in 2016 was 232,477. Data collected by distributing questionnaires to 100 respondents. Data is analyzed by multiple linear analysis.Analysis data show that is significant effect between the knowledge of taxpayers on taxpayer compliance, significant effect between the awareness of taxpayers on taxpayer compliance, significant effect between the quality of tax services for taxpayer compliance. Results of first coefficient determination hypothesis test is 75%, the rest is 25%, second hypothesis is 82%, the rest is 18%. Meanwhile, the third hypothesis is 51% the rest is 49% effect by other variables like tax justice, tax sanctions, increased tax revenues, tax socialization, attitude of taxpayers and etc. T table valuein this research was 1.984, whereast countfrom first hypothesis of 2.821> 1.984, second hypothesis is 2.967> 1.984, and the third hypothesis -2.296> -1.998. Penelitian ini bertujuan untuk menganalisis tentang pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini diambil dari semua wajib pajak OP yang terdaftar di KPP Pekanbaru Senapelan dan KPP Pratama Tampan. Adapun jumlah wajib pajak orang pribadi yang terdaftar dikedua kantor pelayanan tersebut pada tahun 2016 sebanyak 232.477 orang. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 100 responden.Data dianalisis dengan menggunakan analisis linear berganda.Hasil analisis menemukan bahwa terdapat pengaruh signifikan antara pengetahuan wajib pajak terhadap kepatuhan wajib pajak, terdapat pengaruh signifikan antara kesadaran wajib pajak terhadap kepatuhan wajib pajak, terdapat pengaruh signifikan antara kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Hasil pengujian koefisien determinasi hipotesis pertama sebesar 75% sisanya 25%, hipotesis kedua sebesar 82% sisanya 18%, sedangkan hipotesis ketiga sebesar 51% sisanya 49% dipengaruhi oleh variabel lain seperti seperti keadilan pajak, sanksi perpajakan, peningkatan penerimaan pajak, sosialisasi perpajakan, sikap wajib pajak dan lain-lain. Nilai t tabel dalam penelitian ini sebesar 1,984, sedangkan t hitung dari hipotesis pertama sebesar 2,821>1,984, hipotesis kedua sebesar 2,967> 1,984, hipotesis ketiga sebesar -2,296> -1,984.

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi, dan Akuntabilitas Publik terhadap Kinerja Manajerial Febdwi Suryani; Pujiono Pujiono
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1516

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668. Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY RATIO, PRICE EARNING RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Febdwi Suryani; Selly Erina; Pujiono Pujiono; Helly Aroza Siregar; Suharti Suharti
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i2.2027

The purpose of this research is to find out the influences of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Price Earnings Ratio (PER) and Dividend Payout Ratio (DPR) towards the stock prices of automotive and components sector company in Indonesia Stock Exchange (IDX) Period 2014-2018, both partially and simultaneously. Populations on this research is automotive and components sector company which been registered at IDX since period 2014-2018. Data analysis technique used in this research are multiple linear regression analysis, classical assumption test, model test and hypothesis test. The result of the test show that Return on Equity (ROE) has influence on the stock prices, while Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) and Dividend Payout Ratio (DPR) have no influence on the stock prices of automotive and components sector company. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Price Earnings Ratio (PER) dan Dividend Payout Ratio (DPR) terhadap harga saham pada Perusahaan Sektor Otomotif dan Komponen di Bursa Efek Indonesia (BEI) tahun 2014-2018, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah perusahaan sektor otomotif di Bursa Efek Indonesia yang terdaftar tahun 2014-2018. Teknik analisis yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji model dan pengujian hipotesis. Hasil pengujian menunjukkan Return on Equity (ROE) berpengaruh terhadap harga saham sedangkan Current Ratio (CR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) dan Dividend Payout Ratio (DPR) tidak memiliki pengaruh terhadap harga saham pada perusahaan sektor otomotif dan komponen.

The Effect of Product Quality, Price, and Word of Mouth on Packing Sticker Purchase Decision at CV. Blitz Media Kreasindo Pekanbaru City Amirudin M. Amin; Rika Angelia; Mukhsin; Pujiono Eddy; Rangga Rahmadian Yuliendi
Journal of Applied Business and Technology Vol. 3 No. 3 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i3.105

This study aims to analyze the effect of product quality, price, and word of mouth on packing sticker purchasing decisions. This research will object of research is all consumers who visit CV. Blitz Media Kreasindo Pekanbaru. In this study, the object of research is all consumers who visit CV. Blitz Media Kreasindo Pekanbaru. The number of samples in this study was determined from the opinion of "Roscoe" so the sample amounted to 122 people. In this study, the technique used in sampling is Non-Probability Sampling. The data collection technique used a questionnaire and the data analysis technique used was multiple linear regression with SPSS. The results of the study explain that product quality and word of mouth have a positive and significant effect, while the price has a negative and significant effect on purchasing decisions for packaging stickers on the CV. Blitz Media Kreasindo Pekanbaru City.

Research Example for Business Students: Analysis of the Number of Passengers Departing on Domestic and International Flights at 4 Main Indonesian Airports in 2014-2018 Pujiono Eddy
Reflection: Education and Pedagogical Insights Vol. 1 No. 2 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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This study aims to analyze the number of passengers departing on domestic flights and international flights at 4 main Indonesian airports in 2014-2018. This study also aims to provide simple examples of research to students in faculties and/or business majors, so that student research becomes more varied. This study used a hypothesis test of the proportion of 2 samples with a 5% alpha confidence level. Test-of-difference analysis is also used to make the research more comprehensive. Then the analysis continued with descriptive analysis. Based on data on the number of passengers on domestic and international flights, it can be analyzed with the result that there are differences in the number of passengers between domestic and international flights. This research can be the basis for further in-depth research on the factors that affect the number of passengers at certain airports. Further research can identify other aspects that can influence passenger decisions in choosing airports and flight routes, such as ticket prices, service quality, and consumer preferences. This research can also be developed using other statistical tools such as ANOVA or other statistical test tools.

The Effect of Farmers' Exchange Rates on Rice Prices in 2017-2019 Pujiono Eddy; Sudarno; Nicholas Renaldo; Marice Br Hutahuruk; Muhammad Pringgo Prayetno
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.33

This research aims to predict the price of rice in the mill according to quality (Rupiah/Kg) at a premium, medium and low levels in Indonesia. Then also to find out whether there is an effect of farmer exchange rates on the price of rice in mills at a premium level. The study used purposive sampling, namely samples in Indonesia. Data analysis using simple linear regression. The results showed that there was an effect of the farmer's exchange rate on the price of rice in the mill at the premium level of 69.16%, the farmer's exchange rate affected the price of the rice in the mill according to the quality (Rupiah/Kg) at the premium level. The recommendation that can be given is that the government can take steps to maintain the stability of farmers' currency exchange rates, especially in the face of global economic fluctuations. Appropriate fiscal and monetary policies can help reduce the risk of exchange rate volatility and have an impact on rice price stability at the mill. A robust monitoring system is needed to monitor exchange rate fluctuations and rice prices on a regular basis.

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