Claim Missing Document
Check
Articles

Found 31 Documents
Search

ANALISA PERBANDINGAN DALAM RANGKA PEMILIHAN BEBERAPA IP UPSTREAM PROVIDER DI PT. INDOSAT Yuli Anwar; Dahlar .
Jurnal Ilmiah Binaniaga Vol 4, No 01 (2008): June 2008
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v4i1.207

Abstract

Abstract. One of the advances in information technology that now has changed the outlook and human life, business process and business strategy of an institution is the internet. The internet is a very large networks that connected to computers and serves throughout the world in one centralized network. With the internet we can access data and information anytime and anywhere.    As one provider of high-speed data communications services and the pioneer of the internet network service provider in Indonesia that provides integrated services, as well as one of the pioneer development of internet services that provide extensive services in the building and apply it throughout Indonesia. Indosat ready to seize opportunities for sustainable growth of business spectrum are still sprawling Indonesia.    Therefore, Indosat continues to focus on the development of increased efforts to provide the best service for customers of Indosat. Indosat will continue to develop and expand network coverage and a larger investment that the company will achieve excellence in the field of integrated telecommunications services.    Ranking by region of the IP Providers can be seen by grouping IP Providers, and management over IP Providers prefer to choose providers based on where it orginates as an example for the region of the U.S if it will be preferred providers that come from U.S. providers.With the commencement of the internet network optimization start early in 2008 with the selection of the appropriate IP Upstream Provider criteria, it is up to date according to data obtained from Indosat, seen any significant changes to the cost of purchasing capacity of the IP Upstream.    Based on the data obtained that until Q3 or September 2008, the number of IP Upstream Providers that previously there were 20 to 10 IP Upstream Provider, IP Transit Price total decrease of 11% to the price of IP Transit Price / Mbps there is a decrease of 78%, while from the capacity bandwith an increase of 301% capacity from 2008.
Pengakuan Pendapatan dan Biaya dalam Kaitannya dengan Penentuan Laba Perusahaan Ekspedisi (Studi Kasus pada PT. EMKL Jelutung Subur) Yuli Anwar
Jurnal Ilmiah Binaniaga Vol 6, No 01 (2010): June 2010
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v6i1.218

Abstract

Revenue and cost recognitions is the most important thing to be done by an entity,  time and the recognition method must be based on the rules from Financial Accounting Standards. Revenue and cost recognition which is done by PT. EMKL Jelutung Subur located on Pangkalpinang, Bangka Belitung province is done by using the accrual basis, and it can be seen with its influences to company profits every year.  This research is useful to get a data and information for preparing this thesis and improving my knowledge and also for comparing between theories accepted against facts applied in the field.  The result of this research shows that PT. EMKL Jelutung Subur has implemented one of the revenue and cost recognition method (accrual basis) continually, so that profit accuracy is accountable to be used for developing this kind of expedition business in order to become a better company. The accuracy is evaluated because all revenues received and cost spent  have clear evidence and found in the period of time.  The evaluation shows there is one thing that miss from revenue and cost recognition done by PT. EMKL Jelutung Subur, that is charge to the customers who use the storage service temporary, because some customers keep their goods for a long time in the warehouse, and it will increase the costs of loading, warehouse maintenance, damaged goods and decreasing a quantity of goods. If the storage service is charged to the customers, PT. EMKL Jelutung Subur will earn additional revenue to cover all the expenses above
Pengaruh Sistem Remunerasi dan Penilaian Kerja Terhadap Kinerja Karyawan PT Istana Prima Esa Yuli Anwar
Jurnal Ilmiah Binaniaga Vol 5, No 01 (2009): June 2009
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v5i1.213

Abstract

    Implementation of a clear system of remuneration and to be fair to all employees at all levels of office can provide motivation to employee performance so it will be the human form of competent and qualitified companies. In other word the expected relationship management system of remuneration which is applied against the employee can improve employee performance in work environment so that it can increase company productivity.   The analysis showed that (1) of the Remuneration System Employee Performance there was a positive relationship and significant at a value r + 0.478 and a significance of probilitas 0000 <= 0.05, then there is a positive and significant between Remuneration of Employees Performance shown with a regression coefficient value of 0.272 and 0.000 significance probability <0.05, whereas the contribution system which explains the performance of Employee Remuneration of 22.9%, while the regression equation is Y + 19.573 + 0.272X1, (2) of Assessment Work with Employee Performance there and positive relationship was significant with a value of r + 0.543 and a significance of probilitas 0000 <= 0.05, then there is a significant and positive effect between Employee Performance Assessment Working against the value shown by the regression coefficient of 0.302 and 0.000 significance probability of <0.05, while the contribution of Assessment Work which explains 29.4% of Employee Performance, while the contribution of Assessment Work which explains of Employee Performance, while the regression equation is Y = 20.500 + 0.302 X2 and simultaneously the relationship between Remuneration and Employee Performance Assessment Work with positive and significant areindicated by the value of the correlation coefficient of 0.557.    In addition there are jointly significant and positive influence Remuneration and Employee Performance Assessment Working against, while the contribution of Remuneration and Appraisal Employee Performance Work which explains 33.3%. The regression equation to expresss the influence of Remuneration System (X1) and Assessment of Work (X2) of the Employee Performance (Y) is Y = 18.269+0.139+0.223X1 X2.
Pengaruh Kompensasi Terhadap Tingkat Produktivitas pada PT. Summit Oto Finance Cabang Bogor Yuli Anwar; Abdullah .
Jurnal Ilmiah Binaniaga Vol 4, No 02 (2008): December 2008
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v4i2.208

Abstract

Providing appropriate and equitable compensation is essential. “ Compensation is intended as retribution (reward) of the company to sacrifice time, energy, and thoughts that have been granted to the company’s employees, then the company duly appreclate the hard work of employees by way of remuneration or compensation in kind ti them. Compensation and not a continuous process that moment. Compensation is a means to anticipate  a situation that could reduce productivity. Employee productivity problems associated also with the  right of every worker to earn a decent living opportunities for people. To be able to enjoy a decent life is not obtainable  without a guarantee of incime and wages that can be generated by the presence of sufficlently high labor productivity. As a reward of productivity achieved karyawan. Rata average compensation inthe form of a basic salary of  Rp 779,568,00, an average allowance of Rp. 1,56,868,00 and the average incentive  ig Rp. 737,057,00. The collection og employee productivity (billing) is obatained from a large collection target value set by the company to be billed to the customer  for which payment is stalled motorcycles and  delinquent payments on certain areas divided by the realization that reached every employee billing in  the month. Employee productivity level of collection in August 2008, the average productivity of employees by 78% of categorized collection baik. Pengaruh compensation to labor productivity levels of labor  in the PT bogor summit Oto Finance Brand as follows : (1) Effect of base salary to the level og labor  productivity sig valuse obtained for 0,237 > a = 0,05 other words there is no influence of the basic salary of labor productivity levels . (2) The effect of the level of work productivity benefits gained sig value of 0,177>a = 0,05 in other woeds there is no effect on the level of work productivity benefits . (3) effect of incentives on the level of labor productivity obtained sig value of 0,002 <a = 0,05 in other words there is an incentive effect on the level of labor productivity.
ANALISIS PERBANDINGAN LAPORAN KEUANGAN SEBAGAI ALAT EVALUASI PENILAIAN KINERJA PERUSHAAN Yuli Anwar; Priyo Wismantoro
Jurnal Ilmiah Binaniaga Vol 4, No 01 (2008): June 2008
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v4i1.203

Abstract

The Financial Statements are An Extreme Important tool for obtaining information relating to the financial position and result achieved by the company. Financial data will be more meaningful to the parties concerned if the data is compared for two periods or more, and further analyzed to obtain data that will be able to support management decisions will be takenresult of comparative analysis the ratio of 2005 and 2004, indicating financial ratios, namely current ratio, quick ratio and working to total assets ratio increased respectively by 114.12% for the current ratio obtained from difference in current ratio for 2005 and years 2004, decreased 45.33 % for the quick ratio and decreased 2.26 % working ratio to total assets that may be caused by increase in current assets, except cash advances and purchases from the previous year.Ratio of financial operations, which is total debt to equality ratio, and total debt to total assets all increased respectively by 2.51 % and 2.26% are caused by local trade debtsActivity ratio, total asset turnover is increased respectively by 0.56 times and a decrease in accounts receivable turn over to be 8.46 times due increase in sales while the average collection period increased by 40.61 the day due higher average receivables and credit salesProfitability ratios, namely gross profit margin increased by 236.47 % and operating income ratio 280.12 % due the very high increase in sales in 2005, and opeating ratio decreased by 174.07 % due to falling prices of goods sold, net earnings ratio / ROI has increased by 42.08 % total assets rise
ANALISIS PERBANDINGAN BIAYA ANTARA SEBELUM DAN SETELAH PENGETATAN BIAYA LANDED COST PADA PT. PFIZER INDONESIA (PFIZER ANIMAL HEALTH) Yuli Anwar
Jurnal Ilmiah Binaniaga Vol 11, No 2B (2015): December 2015
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v11i2B.288

Abstract

Tujuan dalam penelitian adalah untuk mengetahui pengaruh kebijakan pengetatan biaya yang dilakukan oleh PT Pfizer Indonesia (Pfizer Animal Health) dengan membandingkan biaya sebelum dan setelah kebijakan pengetatan biaya landed cost pada tahun 2015 melalui uji komparasi dengan mengamati variabel landed cost yang terdiri dari tiga indikator yang digunakan yaitu: pembelian atau purchase, bea masuk (BM), biaya proses kepabeanan (BPK) dengan menggunakan analisis F atau uji analisis ragam atau ANOVA (analysis of variance) digunakan untuk menganalisis perbandingan perubahan kebijakan pengetatan biaya landed cost periode tahun fiskal 2013 sampai dengan 2015 dengan memusatkan pada faktor perubahan kebijakan pengetatan biaya landed cost dengan mengunakan data internal dengan tiga indikator utama yaitu: pembelian (purchase), bea masuk (BM) atau import duty dan biaya proses kepabeanan (BPK) atau Custom clearance. Berdasarkan analisis data menggunakan uji analisa ragam (ANOVA) satu arah menunjukkan bahwa terdapat perbedaan signifikan pada biaya landed cost sebelum dan setelah diterapkannya pengetatan biaya dimana hal tersebut dapat dilihat dari nilai Fhitung (28,27) lebih besar dari pada Ftabel (3,68). Ini berarti bahwa penerapan pengetatan biaya landed cost memberikan perbedaan yang signifikan terhadap biaya landed cost setelah penerapan pengetatan biaya. Atau artinya terdapat perbedaan yang signifikan pada biaya landed cost setelah penerapan kebijakan pengetatan biaya pada tahun 2015 dibandingkan dengan sebelum pengetatan biaya diterapkan. Hasil penelitian ini secara keseluruhan menjelaskan bahwa penerapan kebijakan pengetatan biaya memberikan kontribusi besar dalam efisiensi biaya yang akan meningkatkan pendapatan perusahaan dan menjaga kestabilan harga pokok penjualan. Kata Kunci: Pengetatan biaya, analisis landed cost
DAMPAK COVID-19 DAN NILAI TUKAR RUPIAH TERHADAP PASAR SAHAM INDONESIA Yayuk Nurjanah; Yuli Anwar
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.275

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh COVID-19 dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. Model penelitian Regresi Linear Berganda digunakan untuk menguji hipotesis pada penelitian ini. Sampel yang digunakan sebanyak 306 sampel selama periode Maret 2020 sampai dengan Desember 2020. Hasil penelitian ini menemukan bahwa COVID-19 dan Nilai Tukar Rupiah terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. COVID-19 berpengaruh positif dan Nilai Tukar Rupiah berpengaruh negative terhadap indeks harga saham gabungan. Diharapkan hasil penelitian ini dapat menjadi bahan pertimbangan dalam mensosialisasikan dan memperluas pengetahuan dalam berbagai lapisan masyarakat Indonesia. Sehingga pasar modal Indonesia dapat bermanfaat bagi seluruh masyarakat Indonesia.
Pengaruh Kecerdsan Emosional dan Kepercayaan Diri Terhadap Personal Value Serta Dampaknya Terhadap Pemahaman Akuntansi Keuangan Yuli Anwar
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.819 KB) | DOI: 10.25105/mraai.v11i2.620

Abstract

The purpose of this study is to examine and analyze empirically the influence ofemotional quality, self confidance, and personal value, toward to understanding of financial accounting. Respondents in this study were use lecturer at privateuniversity in Bogor. The analysis used in this study using path analysis model, which is a method that uses exogenuous and endogenuous variables. Equation models in this study using two models, (1) equation of sub structural one, such as PV= β1KE1+ β2KD2 + ε1 and equation of sub structural two, such as PA = β1KE1+ β2 KD 2 + β3PV3 +ε2. The finding of this study sub­structural one that there is a direct influence and positive significant between emotional quality on personal value amounted to 0,345 (34,5%) and self confidence of 0,526 (52,60%). Meanwhile, the sub­structural two found that there is direct influence and positive significant between emotional quality on the understanding of financial accounting is 0,144 (14.40%) and self confidence to the understanding of financial accounting is 0,197 (19,70%), as well as the indirect effect positive emotional quality by considering personal value to the understanding of financial accounting is 0,383 (38,30%), as well as the indirect effect positive self confidence by considering the personal value to the understandingm of financial accounting is 0,561 (56,10%).Keyword: emotional quality, self confidence, personal value, understanding offinancial accounting
Pengaruh Leverage dan Tingkat Inflasi terhadap Pertumbuhan Laba Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2023 Yusriyyah, Hasna; Anwar, Yuli
Jurnal KREATIF (Kajian Riset Ekonomi & Bisnis Inovatif) Vol 1 No 1 (2025): Juni 2025
Publisher : Lembaga Penelitian, Pengembangan, dan Pengabdian Kepada Masyarakat (LP3M) – Universitas Binaniaga Indonesia (UNBIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jkf.v1i1.1

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh leverage dan tingkat inflasi terhadap pertumbuhan laba. Objek dalam penelitian ini yaitu perusahaan transportasi. Populasi dalam penelitian ini berjumlah 38 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia selama periode 2014-2023. Jumlah sampel dalam penelitian ini yaitu sebanyak 8 perusahaan dengan kurun waktu 10 tahun pengamatan, sehingga diperoleh 80 sampel penelitian. Metode pengambilan data yaitu dengan menggunakan metode studi pustaka dan dokumentasi. Teknik analisis data yang digunakan yaitu dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa leverage dan tingkat inflasi secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba dan secara simultan menunjukkan bahwa leverage dan tingkat inflasi tidak berpengaruh signifikan terhadap pertumbuhan laba perusahaan.
Pengaruh Arus Kas dan Return on Assets terhadap Harga Saham pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Putri, Shania; Anwar, Yuli
Jurnal KREATIF (Kajian Riset Ekonomi & Bisnis Inovatif) Vol 1 No 2 (2025): September 2025
Publisher : Lembaga Penelitian, Pengembangan, dan Pengabdian Kepada Masyarakat (LP3M) – Universitas Binaniaga Indonesia (UNBIN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jkf.v1i2.32

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh arus kas dan return on assets terhadap harga saham studi kasus pada perusahaan makanan dan minuman di Bursa Efek Indonesia pada periode 2014 – 2023. Jenis penelitian dalam penelitian ini adalah penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling.  Sampel perusahaan pada penelitian ini yaitu sepuluh tahun dengan total populasi keseluruhan 47 perisahaan dan jumlah sampel pada penelitian ini diperoleh 9 perusahaan. Metode pengambilan data yaitu dengan menggunakan metode dokumentasi. Hasil penelitian menunjukan secara parsial Arus Kas berpengaruh negatif dan signifikan terhadap Harga Saham dan pada Return On Assets tidak berpengaruh dan tidak signifikan terhadap harga saham, serta secara simultan Arus Kas dan Return On Assets erpengaruh terhadap Harga Saham