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Does super deduction R&D ﬁnancial policy in the pandemic Covid-19 give a super reaction? Cahyani Tunggal Sari; Eni Puji Estuti; Ariyani Indriastuti
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2711

This research was motivated by the announcement of the super deduction R&D ﬁnan- cial policy (PMK 153/2020) issued by the Indonesian government during the Covid-19in 2020. This study tried to test and empirically prove either the presence or absence ofabnormal returns on the day around the announcement, before and after the announce-ment optimal portfolio of pharmaceutical and health sector stocks during the observationtime around the announcement of the super deduction R&D ﬁnancial policy. This isa quantitative research with event study using hypothesis testing from one samplet-test and paired sample t-test. The results showed that there was 1 day of observation,which indicated an abnormal return around the announcement day. Overall, beforeand after being announced based on the results of the paired sample t-test, it did notshow any abnormal returns. The highest optimal portfolio analysis is on stock of Darya Varia Laboratoria company which have a weighting of 40.86% and there are two stocks that are not optimal. This study shows that there is a reaction of market participants to pharmaceutical and health stocks on the announcement even though the reaction is very small. Based on the result, there is a need for information related to research and development activities of pharmaceutical and health companies for investors if they want to improve their stock performance.

Pengaruh Prinsip 5 C Terhadap Pemahaman Kredit Pada Kantor Pusat PT BPR BKK Pati (Perseroda) Kabupaten Pati Siti Khayatun; Sutrisno Sutrisno; Cahyani Tunggal Sari; Mamik Suharti
EXCELLENT Vol 8, No 2 (2021): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v8i2.1118

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip 5C (character, capacity, capital, collateral, dan condition of economic) terhadap penilaian kredit pada Kantor Pusat PT BPR BKK PATI (Perseroda) Kabupaten Pati. Penilaian kredit adalah suatu sistem yang diterapkan oleh suatu lembaga pembiayaan atau bank untuk menilai kelayakan peminjam yang mengajukan pinjaman agar tidak terjadinya non performing loan. Sampel dalam penelitian ini adalah karyawan kredit pada Kantor Pusat PT BPR BKK PATI (Perseroda) Kabupaten Pati. Teknik sampling yang digunakan adalah nonprobability sampling dengan metode sensus, dengan jumlah sampel berjumlah 60 karyawan. Variabel bebas (Independen) dalam penelitian ini adalah character (X1), capacity (X2), capital (X3), collateral (X4), dan condition of economic (X5) kemudian yang menjadi variabel terikat (dependen) adalah penilaian kredit (Y). metode analisi yang digunakan regresi linier berganda dengan uji hipotesis menggunakan uji t dan uji F. Berdasarkan hasil penelitian menunjukkan bahwa variabel character berpengaruh signifikan terhadap penilaian kredit, variabel capacity berpengaruh signifikan terhadap penilaian kredit, variabel capital berpengaruh signifikan terhadap penilaian kredit, variabel collateral berpengaruh signifikan terhadap penilaian kredit, dan variabel condition of economic berpengaruh signifikan terhadap penilaian kredit.

Pengaruh Prinsip 5 C Terhadap Pemahaman Kredit Pada Kantor Pusat PT BPR BKK Pati (Perseroda) Kabupaten Pati Siti Khayatun; Sutrisno Sutrisno; Cahyani Tunggal Sari; Mamik Suharti
EXCELLENT Vol 8, No 2 (2021): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v8i2.1118

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip 5C (character, capacity, capital, collateral, dan condition of economic) terhadap penilaian kredit pada Kantor Pusat PT BPR BKK PATI (Perseroda) Kabupaten Pati. Penilaian kredit adalah suatu sistem yang diterapkan oleh suatu lembaga pembiayaan atau bank untuk menilai kelayakan peminjam yang mengajukan pinjaman agar tidak terjadinya non performing loan. Sampel dalam penelitian ini adalah karyawan kredit pada Kantor Pusat PT BPR BKK PATI (Perseroda) Kabupaten Pati. Teknik sampling yang digunakan adalah nonprobability sampling dengan metode sensus, dengan jumlah sampel berjumlah 60 karyawan. Variabel bebas (Independen) dalam penelitian ini adalah character (X1), capacity (X2), capital (X3), collateral (X4), dan condition of economic (X5) kemudian yang menjadi variabel terikat (dependen) adalah penilaian kredit (Y). metode analisi yang digunakan regresi linier berganda dengan uji hipotesis menggunakan uji t dan uji F. Berdasarkan hasil penelitian menunjukkan bahwa variabel character berpengaruh signifikan terhadap penilaian kredit, variabel capacity berpengaruh signifikan terhadap penilaian kredit, variabel capital berpengaruh signifikan terhadap penilaian kredit, variabel collateral berpengaruh signifikan terhadap penilaian kredit, dan variabel condition of economic berpengaruh signifikan terhadap penilaian kredit.

Pengaruh Keterampilan Kerja, Keselamatan Kerja Dan Kesehatan Kerja Terhadap Kinerja Pegawai Bagian Teknik Di PT. PLN Unit Pelaksana Pelayanan Pelanggan Tegal Setiawan, Setiawan; Sari, Cahyani Tunggal; Suharti, Mamik
AKTUAL Vol 8, No 2 (2023): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Kinerja adalah hasil atau tingkat keberhasilan seseorang secara keseluruhan selama periode tertentu. Banyak faktor dapat mempengaruhi kinerja pegawai seperti keterampilan kerja, keselamatan kerja dan kesehatan kerja. Objek penelitian ini adalah di PT. PLN (Persero) ULP Tegal. Berdasarkan data, rata-rata realisasi atas target pekerjaan yang harus diselesaikan hanya tercapai 69,55%. Hal ini mengindikasikan bahwa pegawai bagian teknik kinerjanya rendah. Tujuan penelitian ini adalah menganalisis dan menguji secara empiris pengaruh keterampilan kerja, keselamatan kerja dan kesehatan kerja terhadap kinerja pegawai.Populasi penelitian ini adalah pegawai bagian teknik PT. PLN UP3 Tegal, Jl. Pemuda No. 9, Tegal yang berjumlah 390 orang. Sampel yang diambil 80 pegawai. Data penelitian ini diperoleh dengan membagikan kuesioner. Data diolah dengan menggunakan analisis regresi berganda, uji hipotesis (uji t dan uji F) dan koefisien determinasi (R2).Hasil penelitian menunjukkan bahwa : 1) Hasil uji ketrampilan kerja (uji – t sebesar 3,971 sig. 0,000 < 0,05). 2) Hasil uji keselamatan kerja (uji – t sebesar 2,860 sig.0,005 < 0,05). 3) Hasil uji kesehatan kerja (uji – t sebesar 3,433 sig.0,001 < 0,05) yang artinya ketrampilan kerja, keselamatan kerja, dan kesehatan kerja berpengaruh terhadap kinerja pegawai. 4). Hasil uji – F diperoleh nilai F sebesar 83,321 sig.0,000 < 0,05 artinya ketrampilan kerja, keselamatan kerja, dan kesehatan kerja secara simultan berpengaruh terhadap kinerja pegawai. Kesimpulan penelitian ini adalah ketrampilan kerja, keselamatan kerja, dan kesehatan kerja berpengaruh secara parsial maupun simpultan terhadap kinerja pegawai. Saran yang harus dilakukan oleh pegawai bagian teknik PT. PLN UP3 Tegal, yaitu 1). Ketrampilan kerja pegawai sebaiknya lebih ditingkatkan dengan memberikan pelatihan secara kontinyu, 2). Keselamatan kerja para pegawai sebaiknya lebih ditingkatkan dengan menciptakan suasana yang nyaman, 3). Kesehatan kerja para pegawai sebaiknya lebih ditingkatkan dengan selalu diadakan pemeriksaan kesehatan pegawai secara periodik.

MSME’S Demographic As Moderation In The Impact Of Perception And Understanding Of Bookkeeping Towards Quality Of Financial Report Sari, Cahyani Tunggal; Pahlawi, Lukman Ahmad Imron
Economics and Business Solutions Journal Vol. 3 No. 1 (2019): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Micro Small Medium Enterprises (MSME) especially in culinary are the main destination of tourist in Surakarta Indonesia. As the tourist destination, MSME must be creative in develop their product. The financial ability is the main source of the owner in develop their business. Bank loan is an alternative in order to improve the financial sorce. Therefore, the MSME s owner need to compile the financial report as one of bank loan requirement. This study is a quantitative research which is use multiple regression analysis using moderation variables. The quality of financial report is the dependent variable. The Independent variables are the MSME s owner perception and understanding about book keeping. This study also enclose the MSME s owner demographic background that consist of educational leverage and business size as the moderating variables. The data is collected from culinary MSME s in Surakarta, Indonesia in the year of 2017. The findings of this research shows that educational leverage and business size are Predictor Moderation Variable. Besides, the perception and understanding are not significantly influence the financial report quality. The result of beta value shows that the business size strengthen the bookkeeping perception variable and weaken the understanding variable towards financial report quality. While the educational leverage strengthen the understanding variable and weaken the perception variables even all of them are not significantly influenced.

Analysis Of Individual Investor Behavior At Stock Market Study Group Member Of University In Surakarta Using Analytical Hierarchy Process Method (AHP) Sari, Cahyani Tunggal; Wardhani, Bernadeta Anindya Nandi
Economics and Business Solutions Journal Vol. 2 No. 2 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Behavioral finance is a new approach to financial markets. Behavioral finance argues that some financial phenomena can be understood sensibly by using a model in which some agents are not entirely rational. The Market Efficiency Theory or known as the EMH (Efficient Market Hypothesis) was introduced by Fama (1970), on the ground EMH said that in an efficient capital market, relevant information will be responded quickly, completely and accurately by the market. If the market is efficient, then all information is reflected in the price. The price will adjust quickly and precisely to new information, and no one "precedes the market", which means that in an efficient capital market there should be no one getting excessive results because it has better access to information and responds more quickly. The purpose of this study is to determine the factors that most influence the investment decision of individual investors in the universities in Surakarta. This study used the Analitycal Hierarchy Process (AHP) method and distributed questionnaires to individual investors to find out the factors that influence them in trading. This research was conducted at Capital Market Study Group in the Higher Education Area of Surakarta Residence. The population in this research is Stock Market Study Group at Universities in Surakarta, while the affordable population is 5 Universities who have the Capital Market Study Group each taken as many as 20 respondents. The sampling technique used stratified random sampling technique, that is, taking a random sample of proportional from each group in each college in Surakarta.The result shows that Long-Term Investment has 56% priority to be choosen as investment, Short-Term Investment has 29% priority to be choosen as investment, and Mid-Term Investment has 15% priority to be choosen as investment.

POTENTIAL OF LAND AND BUILDING TRANSFER TAX (BPHTB) IN SEMARANG CITY Hendrayanti, Silvia; Sari, Cahyani Tunggal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10703

Potential Tax Fees for Acquisition of Land and Building Rights This is a writing that describes the potential conditions and projections of BPHTB in Semarang City. BPHTB is considered to have potential as a source of regional revenue used to carry out development aimed at the welfare of all people. Based on the results of the discussion and data analysis carried out by the writing team, it can be concluded that the potential for BPHTB to contribute to the Semarang City Regional Revenue is within the medium criteria for 5 consecutive years from 2018 to 2022. Realization of BPHTB Tax against target in 4 years 2018, 2019 2020 and 2022 are considered very effective because they are above 100 percent. Meanwhile, in 2021 it is included in the less effective criteria because it is below 100 percent. This is understandable because of the possibility that the Covid 19 pandemic will have an influence on the realization of BPHTB taxes. Then, based on forecasting analysis in the next 4 years from 2023 - 2025, it is estimated that there will be an increase. For 2023, based on forecasting, the realization of BPHTB tax revenue will be IDR. 706,601,278,256 exceeds Bappeda's target of Rp. 675,000,000,000.

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