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ANALISIS PERANAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PENINGKATAN PROFITABILITAS DAN NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012
Santoso, Cahyo Budi
MEASUREMENT Vol 9, No 1 (2015): Volume 9 No.1 2015
Publisher : MEASUREMENT
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Corporate Social Responsibility (CSR) company is one form of concern for the environment of a company. Currently CSR aims to maximize profits but also are required to accomodate the needs of the community and its stakeholders. This study aimed to provide the result of CSR effects on profitability and company firm value.This study samples using cement companies listed at Bursa Efek Indonesia (BEI) period 2010-2012. The data used is the companyâs financial report released every year. The results showed that during the period 2010-2012 CSR value has significant impact on company profitability using financial ratio Return on Equity (ROE). Then, this study also showed the influence of CSR on firm value using financial ratio Price Earning Ratio (PER).The result showed that Corporate Social Responsibility (CSR) affect profitability and firm value. For future research can add the independent variable, or add proxy profitability
SISTEM INFORMASI PENDAPATAN DAN PENJUALAN PADA PT. WORLD WIDE EQUIPMENT SOUTH EAST ASIA (WWESEA)
Santoso, Cahyo Budi
DIMENSI Vol 5, No 2 (2016): Volume 5 No.2 2016
Publisher : DIMENSI
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The purpose of this study was to determine: 1). Knowing and provide an explanation of the implementation of revenue and sales information system at PT. World Wide Equipment South East Asia (Batam). 2). To determine whether there is influence between information systems and sales revenue with the effectiveness of the company.The results showed the application of information systems and information revenue and sales revenue at PT. World Wide Equipment South East Asia (WWESEA) are adequate and have been qualified and characteristics. Information systems and sales revenue despite the Company is still in the development stage, through the management-level managers below.Results of research on the evaluation of efficiency in project cost control Spudcans Lisa is located on a promontory Singkuang showed favorable revenue and earnings that are not favorable to any such revenues. But in general there is a lucrative income of SGD 1.700.000 million reduced SGD 1.46495 million multiplied by 100% of the revenue to the project SPUDCANS LISA SGD 235.050.From these results it can be concluded that the revenue and sales information system at PT. World Wide Equipment South East Asia has been good and adequate. This looks to have fulfilled all the indicators of income and sales information systems. The effectiveness and efficiency of revenue and sales have not fully maximized, because there is a difference masti unfavorable in some jobs that have been planned, although overall has occurred efficient.
PENINGKATAN KEMAMPUAN PERCAKAPAN DAN MENGEJA BILANGAN ANGKA DALAM BAHASA INGGRIS PADA SISWA SD DAN SMP DI RW 09 KELURAHAN SAGULUNG KOTA – KOTA BATAM
Santoso, Cahyo Budi
MINDA BAHARU Vol 1, No 1 (2017): Minda Baharu
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/jmb.v1i1.1184
Tujuan pengabdian ini adalah untuk mengetahui bagaimana meningkatan kemampuan percakapan dan mengeja bilangan angka dalam Bahasa Inggris pada siswa SD dan SMP di RW 09 Kelurahan Sagulung Kota – Kota Batam. Metode yang digunakan dalam pengabdian ini adalah metode langsung yaitu menuntun anak-anak mengucapkan kata per kata, kalimat per kalimat dan melatih kemahiran siswa dalam mengucapkan Bahasa Inggris dengan baik dan benar. Hasil yang diperoleh Anak-anak mulai mengerti materi dasar yang diberikan (mengeja abjad dan angka dalam Bahasa Inggris), mengetahui pentingnya Bahasa Inggris dalam kehidupan sehari-hari, berani berkomunikasi / mampu mengenalkan dirinya secara sederhana menggunakan Bahasa Inggris
HUBUNGAN PEMBERIAN MOTIVASI PEMIMPIN DENGAN PENINGKATAN KINERJA PEGAWAI PADA KOPERASI NURUL ISLAM
Santoso, Cahyo Budi
JURNAL DIMENSI Vol 2, No 3 (2013): JURNAL DIMENSI (NOVEMBER 2013)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/dms.v2i3.136
Penelitian ini difokuskan pada masalah hubungan pemberian motivasi pemimpin dengan kinerja pegawai pada Koperasi Nurul Islam – Muka Kuning. Dalam penelitian ini digunakan instrument berupa angket, dokumentasi dan observasi. Yang menjadi populasi dalam penelitian ini adalah seluruh pegawai Koperasi Nurul Islam – Muka Kuning, sedangkan sample dari penelitian ini adalah 53 pegawai Koperasi Nurul Islam – Muka Kuning, pengolahan data menggunakan statistic inferensial product moment. Hasil kesimpulan terdapat hubungan posiitif yang signifikan antara pemberian motivasi pemimpin dengan peningkatan kinerja pegawai. Hasil analisa koefisien determinasi menunjukkan bahwa terdapat 97 persen dari kinerja pegawai pada Koperasi Nurul Islam ditentukan oleh pemberian motivasi dari pemimpin, dan ini berarti pula bahwa 3 persen kinerja pegawai Koperasi Nurul Islam ditentukan oleh variabel lainnya.
TINJAUAN KUALITAS E-BANKING DAN SISTEM PENGENDALIAN INTERN PENERIMAAN KAS (STUDI KASUS PADA PT BATAM JAYA PROPERTINDO)
Asma, Nurul;
Santoso, Cahyo Budi
JURNAL DIMENSI Vol 6, No 2 (2017): JURNAL DIMENSI (JULI 2017)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/dms.v6i2.1051
E-Banking merupakan salah satu fitur layanan yang dimiliki oleh masing-masing bank yang digunakan untuk menarik perhatian pelanggan, baik swasta maupun korporat. E-Banking juga memberikan kemudahan akses terhadap informasi akuntansi yang dibuat oleh nasabah untuk mengetahui secara rinci transaksi yang terjadi di bank yang bersangkutan. Setiap perusahaan harus memiliki sistem pengendalian internal aset paling likuid, yaitu kas. Hal ini dilakukan untuk menghindari penyalahgunaan uang perusahaan. Studi yang berjudul "Ikhtisar Kualitas Studi Kasus Pengendalian Internal Perbankan E-Banking dan Cash Receipts di PT Batam Jaya Propertindo". Tujuan dari penelitian ini adalah untuk mengetahui kualitas e-banking sesuai dengan sistem pengendalian intern perusahaan dan penerimaan kas yang diterapkan oleh perusahaan sudah efektif atau tidak. Metode yang digunakan dalam penelitian ini adalah metode observasi langsung. Dengan wawancara dan literatur. Hasil dari penelitian ini adalah pemilihan layanan bank sesuai kebutuhan dan penerimaan sistem pengendalian intern yang baik dan efektif. Kata Kunci: Kualitas E-Banking, Penerimaan Kas Sistem Pengendalian Internal
ANALISIS PEMBIAYAAN MUSYARAKAH TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA
Kholifah, Mefi;
Santoso, Cahyo Budi;
Salesti, Jayana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v9i3.1033
Research on Musyarakah financing Against Net Profit at PT Bank Muamalat Indonesion, aims to determine how the results of Musyarakah financing to net income in its capital, research also aims to determine how the relation ship to the results of Musharaka financing to net income on bank mualamat Indonesia. The object of this research is PT Bank Muamalat this Indonesia.Penelitian using descriptive qualitative analysis of the overall outlines the results of Musharaka financing to net income on bank  Muamalat  Indonesia in comparison with theory - the theory relating to the results of Musyarakah  financing terladap net income on bank Muamalat, so that in can result diingikan ini.Teknik research data collection techniques used are keperpustakaan, field research. Fieldwork was carried out by means of observation and interviews, while the literature research was obtained from the material - material available in books - books, lecture notes and other reading materials related to the research.Based  on the research and discussion, the authors conclude that the Musyarakah financing to net income that there is a significant relationship between Musharaka financing with net income on its capital. If the correlation coefficient of 0.953 visits, so it can be concluded that there is a very strong and positive values between  Musyarakah financing with net income on its capital. Keywords: Analysis of Musyarakah financing to net income
PENGARUH PENGAMBILAN KEPUTUSAN DAN TINGKAT HARAPAN TERHADAP MINAT BERKARIR DI BIDANG AKUNTANSI
Damanik, Okta;
Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 13, No 1 (2019): MEASUREMENT : JURNAL AKUNTANSI JUNI 2019
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/mja.v13i1.1831
Penelitian ini menguraikan mengenai mahasiswa yang ada di Universitas Riau Kepulauan. UNRIKA merupakan perguruan tinggi yang memiliki program studi akuntansi yang terakreditas. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengambilan keputusan dan tingkat harapan terhadap minat berkarir di bidang akuntansi pada mahasiswa program studi akuntansi di Universitas Riau Kepulauan . Sampel yang digunakan dalam penelitian ini adalah 83 orang dari jumlah populasi seluruh mahasiswa akuntansi semester V (lima) di Universitas Riau Kepualaun. Data yang diperoleh merupakan data primer dengan menggunakan metode penyebaran kuesioner. Pengujian asumsi klasik yang digunakan pada penelitian ini adalah dengan menggunakan uji normalitas, uji mulkikolinieritas, uji heterokedastisitas. Analisis data yang digunakan untuk menguji hipotesis adalah menggunakan teknik analisis regresi linier berganda.
PENGARUH PERILAKU BELAJAR DAN METODE PEMBELAJARAN TERHADAP PEMAHAMAN AKUNTANSI (STUDI KASUS MAHASISWA AKUNTANSI UNIVERSITAS RIAU KEPULAUAN BATAM)
Situmorang, Arman;
Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 10, No 1 (2016): Volume 10 No. 1 (Maret 2016)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v10i1.1096
The purpose of this study were to examine, (1) the significant influence of study behavior to understanding of accounting, (2) the significant influence of learning methods to understanding of accounting, (3) the significant influence of study behavior and learning methods to uderstanding of accounting (case study of accounting student of Universitas Riau Kepulauan Batam)         This research is quantitatif. The population in this research were accounting students of UNRIKA semester 6 and 8. The sample was determined by using the Slovin’s formula with a 5% error tolerance limit as much as 158 samples. The data used in this research are primary data sourced from respondents by distributing questionnaires and secondary data obtained from the Faculty of Econimics BAAK UNRIKA. Data were analyzed by using multiple linear regression statistical test F and test t.         This research show that (1) Study behavior did not significantly influence to understanding of accounting, (2) learning methods significantly influence to understanding of accounting, (3) simultaneously study behavior and learning methods have a significant influence to understanding accounting of accounting student of Universitas Riau Kepulauan Batam.Key Words : Study Behavior, Learning Methods, Understanding of Accounting
ANALISA KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM TAHUN 2009-2013
Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 2 (2014): Volume 8 No.2 (Juni 2014)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v8i2.997
As one source of revenue that has significant potential, local taxes should get special attention in its management. This is supported by the heavy use of the services provided by the government to individuals and private parties, so that the government has the opportunity to optimize the tax collection area. This study aims to determine the amount of tax revenue targets of advertisement tax of Batam and its acquisition in order to know its contribution toward local revenue of Batam City in period 2009 – 2013. This study uses descriptive qualitative analysis technique. The author uses descriptive type which is intended to give a clear picture of the issues examined about increasing revenue through advertisement tax management. The result showed that the advertisement tax revenues were in increasing each year except in 2010 due to the reduction of taxable objects. Moreover the average contribution of advertisement tax revenue toward local revenue of Batam City was 1,5% annually. The growth of the contribution of advertisement tax revenue in between year 2009 thru 2013 was declining. Keywords : Advertisemenet Tax, Local Revenue, Targets and Acquisition
ANALISIS PERANAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PENINGKATAN PROFITABILITAS DAN NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012
Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan
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DOI: 10.33373/measure.v9i1.1012
Corporate Social Responsibility (CSR) company is one form of concern for the environment of a company. Currently CSR aims to maximize profits but also are required to accomodate the needs of the community and its stakeholders. This study aimed to provide the result of CSR effects on profitability and company firm value.This study samples using cement companies listed at Bursa Efek Indonesia (BEI) period 2010-2012. The data used is the company’s financial report released every year. The results showed that during the period 2010-2012 CSR value has significant impact on company profitability using financial ratio Return on Equity (ROE). Then, this study also showed the influence of CSR on firm value using financial ratio Price Earning Ratio (PER).The result showed that Corporate Social Responsibility (CSR) affect profitability and firm value. For future research can add the independent variable, or add proxy profitability.Key word: Corporate Social Responsibility (CSR), profitability (ROE), firm value (PER).