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All Journal Journal Technology and Implementation Bussines Jurnal Cakrawala Maritim Jurnal Teknologi Maritim Jurnal Teknologi Maritim Proceeding Maritime Business Management Conference
Irma Rustini Aju
Politeknik Pekapalan Negeri Surabaya
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Proceeding Maritime Business Management Conference

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LEVERAGE SEBAGAI VARIABEL MODERATING PENGARUH TAX MINIMIZATION TERHADAP TRANSFER PRICING PERUSAHAAN MULTINASIONAL Catur Adi Nugroho; R.A Norromadani Yuniati; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2022
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

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Abstract

The value of international trade in Indonesia shows an increasing trend in 2015-2021. This should be able to increase international trade tax revenues. However, the state has the potential to lose tax revenues due to transfer pricing practices. This study aims to axamine and analyze leverage as a moderating variable of the effect tax minimization on transfer pricing of multinational companies. This study uses quantitative data. The object of research is the energy, infrastructure, transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. Sampling used purposive sampling technique so that eight multinational companies were obtained as research samples. Data were analyzed using Moderated Regression Analysis and simple regression analysis. The result show that tax minimization has a positive effect on transfer pricing decisions. The existence of asymmetric information makes management take advantage of gaps in tax regulations between different countries to decide on transfer pricing. Leverage moderates the effect of tax minimization on transfer pricing decisions. Positive accounting theory explains that companies that have debt will be more aggressive in tax minimization.
ANALISIS PENYEBAB ADDENDUM DAN PENGARUHNYA TERHADAP EFEKTIVITAS PEMBANGUNAN KAPAL WISATA TRIMARAN Putri Marthasari; Fitri Hardiyanti; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2022
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

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Abstract

In construction, punctuality is a very important thing. The problem that often occurs is a change in thecontract (contract addendum). The purpose of this study was to determine the determination of the S Curve before and after the contract addendum, analyze the causes of the occurrence, determine the effect on the effectiveness of the shipbuilding that occurred at PT. Dumas Tanjung Perak Shipyards, and see changes in time variants. This research uses quantitative methods which are carried out through interviews and questionnaires. From these results will be tested with validity test, reliability test, Multiple Linear Regression analysis test, Correlation analysis, Determination analysis, F test and T test. The results of the multiple linear regression test, namely environmental factors are the most dominant factors that affect the implementation time with regression coefficient of 2.350, financial and administrative factors affect the cost of implementation with a regression coefficient of 1.130. The correlation test concluded that there was a very strong relationship between the independent variable and the dependent variable. The results of the determination test concluded that effectiveness had an effect on implementation time of 93.7%, and effectiveness had an effect on implementation costs of 90.8%. There are 5 factors that cause the addendum contract and a change in the implementation time of this tourismship construction project by 23.6%.
ANALISIS RISIKO PROYEK DERMAGA APUNG DENGAN KERANGKA KERJA ISO 31000 Abrar Adhipramana; Aditya Maharani; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2572

Abstract

The increasing number of dock needs is a business opportunity that is being utilized by a company engaged in the Modular Float System or floating cubes in East Java. The company uses a Modular Float System or floating cubes made from High Density Polyethylene (HDPE) to be structured into an environmentally friendly floating dock. However, the floating dock business based on the Modular Float System or floating cubes is still experiencing several obstacles. The constraints experienced can cause losses for the company. This research uses the ISO 31000:2018 framework to identify potential risks and determine priority risks. Then design a strategy to mitigate the risk based on the root causes of the risk. The results of the analysis using the ISO 31000: 2018 framework found 33 sub risks from 4 risk categories. Based on the Risk Assessment, there are 4 priority sub-risks. The priority sub risks from external risk category are analyzed in order to get the root causes of their occurrence to obtain the right risk management strategy for the floating dock project.
ANALISIS PERBANDINGAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI LAUT Izzati Ramadhani; R.A. Norromadani Yuniati; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2578

Abstract

Financial distress is the financial difficulty experienced by a company to cover its obligations, starting with mild difficulties to more serious difficulties. Various analyzes have been developed to predict the early bankruptcy of companies, for example, the Altman ZScore Model, Springate, Zmijewski, Grover, Ohlson, Fulmer, and so on. This study uses the Springate, Grover, and Zmijewski models. This study aims to determine the difference between the Springate, Grover and Zmijewski models in predicting financial distress in sea freight transportation sub-sector companies in Indonesia. The population in this study were 28 companies and 9 companies were used as samples based on purposive sampling technique. This study uses Wilcoxon Signed Ranked with the help of the SPSS program to compare the three models, and the results obtained are that there are differences between the Springate and Grover models, there are differences between the Springate and Zmijewski models, but there are no differences between the Grover and Zmijewski models. The existenceof significant differences in financial distress prediction models can be taken into consideration in choosing a good prediction model
PERHITUNGAN TARIF SEWA GEDUNG GRAHA DEWARUCI DENGAN METODE COST PLUS PRICING PENDEKATAN FULL COSTING Nilna Faizah Madaniah; Fitri Hardiyanti; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2579

Abstract

Surabaya State Shipbuilding Polytechnic is a polytechnic engaged in shipping. The status of PPNS which was originally a Work Unit (Satker) changed to a Public Service Agency (BLU). The recording of PPNS into BLU aims to improve services to the community. In this case, some facilities at PPNS can be used or rented by the general public, one of which is Graha Dewaruci. At this time, the determination of the rental rate has not been calculated properly, so an accurate rate calculation is needed by considering and paying attention to other variable indicators to produce an appropriate rate. To calculate the rental rate in this study, using the Cost Plus Pricing method of the Full Costing approach and the policies related to this calculation are decided by the PPNS asset manager who is an educational institution under the auspices of the government, so in the process of calculating the rental rate, it still uses the policies stipulated in government regulations to produce the Graha Dewaruci Building rental rate of IDR 16,320,000.
PENGARUH LINGKUNGAN KERJA DAN BEBAN KERJA TERHADAPSTRES KERJA PADA PERUSAHAAN FREIGHT FORWARDING DI SURABAYA Tabriza Thirafia; Irma Rustini Aju; Devina Puspita Sari
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2580

Abstract

Freight forwarding was a company that, for a fee, organized shipments for the shipper by liaising with carriers. To achieve corporate objectives, human resources management was needed. Some work errors, such as being less careful in entering data, resulted in cost losses, and there were some tasks that remained unfinished after exceeding the deadline due to work stress. The work stress was affected by the work environment and workload. This study aimed to analyze the impact of the work environment and workload on work stress in employees. Using saturated sampling, the sample for this research consisted of 27 employees in one of freight forwarding company in Surabaya. Data was analyzed by multiple linear regression analysis as its method and using software SPSS 22. The results showed that the value of the work environment in the mentioned company was 0.00, where the value < 0.05. It implied that the work environment had a positive significant impact on work stress. Concurrently, the value of the workload there was 0.315, where the value > 0.05 and implied that the workload had no impact on work stress. Based on the F test, the value showed 0.001 < 0.05 and implied that the work environment and workload simultaneously had an impact on work stress.
KESIAPAN ALAT REACH STACKER, PENGALAMAN DAN KETERAMPILAN OPERATOR TERHADAP PRODUKTIVITAS LIFT ON/OFF Lisa Arum Mutiara; Irma Rustini Aju; R.A. Norromadani Yuniati
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2585

Abstract

Container depots have various services, one of wich is Lift On/Lift Off (LOLO) activities. Problems at the Surabaya container depot are related to unstable lift on/lift off productivity and not achieving the set taegets. This study aims to analyze the influence of heavy equipment readiness, experiences and skills of reach stacker operators on lift on/ lift off productivity. This study uses quantitative methods with multiple linear regression analysis techniques by distributing questionnaires. The samples used were 36 permanent employees. The results of this study show that the experience of the reach stacker operator has a significant effect on the productivity of the lift on/lift off, the more experience the operator has, the more competent he is in operating the equipment, while the readiness of the heavy equipment and the skills of the reach stacker operator do not have a significant effect on the productivity of the lift on/lift off. The calculated f value of 13.934 is greater than the f table of 2.892 so that the readiness of the heavy equipment, the experience and skills of the reach stacker operator simultaneously have a significant effect on the lift on/ lift off productivity.
KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PENGARUH LIKUIDITAS, LEVERAGE, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK Erlinda Faridah Putri Priyanti; Irma Rustini Aju; R.A. Norromadani Yuniati
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2588

Abstract

The realization of tax revenues in Indonesia for 2017-2022 shows a tendency not to reach the predetermined targets. This is because not a few companies assume that paying taxes can reduce profits so that they take advantage of the weaknesses or gaps (grey areas) that have been regulated in the tax law, namely by taking tax aggressiveness. This study aims to examine and analyze the effect of liquidity, leverage, and firm size on tax aggressiveness with independent commissioners as moderating variables in the energy, infrastructure, transportation and logistics sectors listed on the Indonesia Stock Exchange for the 2017- 2022 period. Sampling used a non-probability sampling method with a purposive sampling technique so that there were thirteen companies as research samples. Data were analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that liquidity, leverage, and firm size have a negative effect on tax aggressiveness. Independent commissioners do not moderate the effect of liquidity on tax aggressiveness, while independent commissioners moderate the effect of leverage and firm size on tax aggressiveness.
PENGARUH WORK LIFE BALANCE DAN BURNOUT TERHADAP KEPUASAN KERJA KARYAWAN DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA GALANGAN KAPAL SURABAYA) Chrisna Ihsannata Suroso; Irma Rustini Aju; Yesica Novrita Devi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3206

Abstract

One of the Surabaya shipbuilding companies is a company that produces ships, along with other supportingcomponents. This shipyard has 22 divisions, one of which is the Technology & Quality Assurance (QA)Division. Not all employees in this division are satisfied with their work. This happens because work targetshave not been achieved, the work environment is less supportive, and the large demands of the job. Thebusy level of work makes employees less optimal in dividing their time between work and family, this canaffect the level of work life balance of employees. Large job demands make employees feel that theirfeelings and thoughts are burdened, which can lead to burnout. Several of these factors can be linked toemployee engagement in employees. Employee engagement needs to be carefully considered, so thatemployees have a feeling of participating in their work. This research used a sample of 46 employees, andthe data was processed using the Partial Least Square (PLS) method. In the test results, it was found thatwork life balance had no effect on job satisfaction with a value of 0.167<0.05, burnout had an effect on jobsatisfaction with a value of 0.041<0.05, work life balance had an effect on job satisfaction with employeeengagement as an intervening variable with a value of 0.016<0.05, burnout influences job satisfaction withemployee engagement as an intervening variable with a value of 0.04<0.05.
SUBCONTRACTORS SATISFACTION ANALYSIS ON PURCHASER’S SERVICE QUALITY WITH SERVQUAL METHODE, CUSTOMER SATISFACTION INDEX (CSI) METHODE, AND IMPORTANCE PERFORMANCE ANALYSIS (IPA) METHODE IN SHIPYARD AT SURABAYA Avicena Fajri Romadhon; Devina Puspita Sari; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3207

Abstract

In the last 3 (three) years, the number of Sub Contractors at the Shipyard in Surabaya has decreased. It can be caused by many things, one being the service quality received by subcontractors. This research aimed to find service satisfaction scores, find attributes that need improvement and find the solutions for improving service quality at Shipyard in Surabaya. This research uses the Servqual method, the Customer Satisfaction Index (CSI) method, and the Importance Performance Analysis (IPA) method. The Servqual method shows 18 (eighteen) variables have a negative gap (under expectation) and 4 (four) variables have a positive gap (above expectation), with the CSI method showing the percentage of customer satisfaction is around 67% means the subcontractors are satisfied, with IPA methode show eight service satisfaction attributes need to be fixed, they are X6 (information), X10 (contract realization), X12 (help access), X14 (meeting access with purchaser), X15 (purchaser responsiveness), X17 (promise realization), X19 (contrac’s status), X21 (subcontractor application realization). Hopefully, this research will be useful in increasing the service quality of the Shipyard at Surabaya.
Co-Authors Abrar Adhipramana Aditya Maharani Aditya Maharani Agus Khumaidi Aisyah Aurelia Akseptori, Ristanti Arumsari, Nurvita Ashifah, Pavietta Octywidya Avicena Fajri Romadhon Cahyono, Luqman Catur Adi Nugroho Chrisna Ihsannata Suroso Devina Puspita Sari Devina Puspita Sari Dika Rahayu Widiana Eky Novianarenti Erlinda Faridah Putri Priyanti Fitri Hardiyanti Fitri Hardiyanti Imaniah Sriwijayasih Indriawati, Melta Anindya Izzati Ramadhani Lisa Arum Mutiara M. Ray Albani Subait Hayato Muhammad Rafii Praswad Nilna Faizah Madaniah Novianarenty, Eky Nurvita Arumsari Putri Marthasari R.A. Norromadani Yuniati risna prabandari Syafiuddin Tabriza Thirafia Yesica Novrita Devi Yuniati, R.A. Norromadani Yuning Widiarti