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Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika
Published by Universitas Bina Sarana Informatika
ISSN : 14118637     EISSN : 25501178     DOI : -
Core Subject : Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Environmental Science Social Sciences
Jurnal Perspektif pertama kali diterbitkan pada tahun 2013. Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Ilmu Sistem Informasi, Manajemen dan Ekonomi. Jurnal Perspektif menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Maret dan September. Jurnal Perspektif sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Jurnal Perspektif menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Jurnal kami adalah jurnal ilmiah nasional yang merupakan sumber referensi akademisi di bidang Ilmu Komputer dan Manajemen.
Arjuna Subject : -
Articles 307 Documents
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ANALISA LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PERUSAHAAN ( STUDI KASUS PADA PT NAC GLOBAL JAKARTA ) Hartoko, Muhammad Setiadi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 13, No 2 (2015): SEPTEMBER 2015
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v13i2.914

Abstract

Companies need to analyze the financial statements for the financial statements used to assess the performance of the company and is used to compare the condition of the company from the previous year to the current year if the company is increasing or not so that companies consider the decision to be taken for the coming year in accordance with the company's performance in order to know the condition of the financial statements NAC Global Jakarta in 2013 and 2014 as well as the performance of PT NAC Global Jakarta, based on analysis of liquidity ratios, solvency and profitability. In acquiring the data the authors used two methods of research that studies Field (Field Research) and Library Studies (Library Research) with the results of the financial statements of income PT NAC Global Jakarta in 2014 increased by 43.49% from 2013 to not be able to cover expenses incurred and 2014 PT Global Jakarta NAC profit decreased by 55.67% or profits obtained only Rp. 319 783 591. In addition the balance sheet, PT NAC Global Jakarta increased by 24.65% as well as total liabilities and capital of PT NAC Global Jakarta, which increased by 24.65%.
ANALISA PERBEDAAN PERHITUNGAN PPH 21 TERHADAP KARYAWAN TETAP DAN KARYAWAN TIDAK TETAP SERTAPENGARUHNYA TERHADAP KESEJAHTERAAN KARYAWAN Rachmawati, Susan
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 2 (2014): SEPTEMBER 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i2.1126

Abstract

Everyone who make money will be taxed namely pph article 21, but not everyone knowing how calculation the tax .so they do not mengetahi whether immensity tax they paid according or not. Hence writers themed about calculation pph 21 against the employee fixed and not fixed and its influence on the welfare of employees. Methods writer use in writing . This are using studies literature and enforcement conclusion of. This research result there are differences in the process of calculation between disclosed does not remain of them: to disclosed fixed production of a month-to-month direct added by allowance the given by a company reduced by spending be a burden disclosed then multiplied 12 to make money net year after that reduced income the result are included in tariff article 17 to get immensity tax a year yes Keywords: permanent employees, the employee is not fixed, the PPh 21
PENERAPAN APLIKASI PENERIMAAN DAN PENGELUARAN KAS PADA PERUSAHAAN JASA wasiyanti, sri
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 1 (2017): Maret 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.71 KB) | DOI: 10.31294/jp.v15i1.1499

Abstract

Peran teknologi informasi dalam membantu proses akuntansi dalam perusahaan/organisasi telah lama berlangsung. Alasan utama penggunaan IT dalam akuntansi ialah efisiensi, penghematan waktu dan biaya. Alasan lain termasuk peningkatan efektifitas, mencapai hasil output laporan keuangan dengan benar. Banyak perusahaan yang masih mengelola pencatatan keuangan secara manual, mulai dari penjurnalan penerimaan dan pengeluaran kas, sampai penyimpanan data-data lainnya yang berhubungan dengan proses penerimaan dan pengeluaran kas hingga sampai pembuatan laporan, sehingga memungkinkan pada saat proses berlangsung terjadi kesalahan dalam pencatatan, kurang akuratnya laporan yang dibuat dan keterlambatan dalam pencarian data-data yang diperlukan. Perancangan aplikasi akuntansi ini merupakan solusi yang terbaik untuk memecahkan permasalahan-permasalahan yang ada pada perusahaan ini, serta dengan pencatatan transaksi yang terkomputerisasi dapat tercapai suatu kegiatan yang efektif dan efisien dalam menunjang aktifitas pada perusahaan ini. Pencatatan transaksi yang terkomputerisasi lebih baik dari pencatatan transaksi yang dilakukan secara manual agar berjalan lebih efektif dan efisien serta aplikasi akuntansi yang sekarang lebih kondusif dibandingkan dengan aplikasi akuntansi yang terdahulu.
MENGUKUR KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS DU PONT SYSTEM DENGAN MS. ACCESS PROGRAMMING Suhartono, Suhartono
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 11, No 1 (2013): Maret 2013
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.461 KB) | DOI: 10.31294/jp.v11i1.3078

Abstract

Competition higher business world requires companies to further improve their performance in order to continue to compete and survive. To measure the performance of the company can be seen from the annual financial statements. One of the tools for measuring the financial performance of the company is to use the analysis du pont system. Du Pont Analysis System is an analysis that includes activity ratios and profit margins on sales to determine the profitability of the company which aims to determine the efficiency of the use of corporate assets. In these analyzes used Du Pont chart that serves as a chart designed to show the relationship between the return on the investment, asset turnover and profit margin. Du Pont system can be used by the management company to analyze how to improve performance. One of the advantages Du Pont System is to measure the profitability of each product produced by the company so as to know which product potential. Ms. Access Programming as an application programming can be used to simplify the analysis du pont system.
STRATEGI MARKETING DALAM MENGINDETIFIKASI SEGMEN PASAR DAN MEMILIH PASAR SASARAN PERUSAHAAN Winarso, Widi
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 7, No 2 (2009): SEPTEMBER 2009
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.405 KB) | DOI: 10.31294/jp.v7i2.344

Abstract

Abstract:There are many firm which utilize target marketing. Herein grocer differentiates segment – main market segment, drawn a bead on one or duia segemen it, and develops pemasran's product and program that designed by special for masing – masing segment. Than does ala marketing effort disperse, they can centralize attention on the most buyer maybe get they are bang-up. In this paper works through how objective marketing to be necessitated do stage – main stage which is mengindetifikasi and sorts –milah buyer group that variably – difference who may ask for product and or alone marketing hotchpotch (market segmentation), choose one or more market segment to be entered(Shoot of market)Keyword:market segmentation, marketing mix, targeting market                    
ASURANSI JIWA ANTARA OBSESI DAN HARAPAN Suparni, Endang
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 1 (2014): MARET 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i1.1116

Abstract

Life insurance can protect in case of unforeseen by man. Protection against the risk can be transferred to the insurance company. While our society in the insurance remains low. Given the lifestyle and consumerism still hit, it is a constraint development of the life insurance industry in the country. With increased income, plans to buy an insurance policy are generally not included in the scale of other needs, such as cars, TV-radio, and so on. The need for life insurance has not touched most of the people of Indonesia. The purpose and intent of the study was to determine the wishes and expectations of the people of Indonesia will life insurance services, and determine the level of awareness in Indonesia of the need for insurance. The method uses a descriptive research, and data collection methods derived from observation and literature. The low public awareness and ownership in the life insurance insurance policies in Indonesia far behind Singapore, every citizen has a policy 3-4. Insurance fund in the country, were above other needs. Whereas in our country, the problem is structural. Ability of communities to purchase a life insurance policy is still very weak and life insurance penetration is still far from harapan. Tingkat consumerism is still plagued society , also the lure of a fairly lucrative total prizes of banking products also add to the insurance needs of the community away. For the speculative spirit, put stock in the stock market has its appeal, soaring stock prices, will benefit. As for life insurance, relying only certainty " protection " and guarantee fund future or when undesirable events occur. Apparently the latter is what most people are less interested us, for various reasons above. In addition to the lack of public knowledge in the area of insurance, which indirectly contribute to determine the prospects for life insurance business. Keywords:  Life insurance, obsession and hope.
PENGARUH DISIPLIN TERHADAP KINERJA KARYAWAN Zakiyudin, Ais
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 14, No 2 (2016): SEPTEMBER 2016
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.437 KB) | DOI: 10.31294/jp.v14i2.1297

Abstract

Companies are required to be able to survive and win the competition .Therefore , the competitiveness , performance and good quality from all sources owned by the company , particularly the human resources ( HR ) quality . Humans are creatures of God's most perfect in the world . Humans have the power of thought , analysis and creativity to plan , organize , actualize , and controls everything according to function in management. The company has a challenge in order to move and control the employees to want to work in accordance with the company's expectations . This work is not something very easy to do . Due to the fact that many companies have difficulty in building human resources to move in accordance with the wishes of the company . This is because humans are creatures who have preferences , desires , have feelings , ideals and expectations that differ between human beings with each other . Discipline is basically reflects the extent of responsibility that one has to carry out tasks assigned to him . Labor discipline is defined , among others, if the employee always come and go home on time , doing all the job well and on time, carrying out orders from superiors, and comply with all company rules and norms apply. Employees as a major resource companies are required to provide optimal performance for the company . Human resources has a major role to the company's success in achieving its objectives. Keywords: Discipline, Employee, Performance
PENGARUH MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. TRANSCOM Aisyah, Siti
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 13, No 1 (2015): MARET 2015
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v13i1.1104

Abstract

The existence of the human resources in an enterprise is very important because of its existence with human resources largely determine whether or not a company forward. With the availability of human resources for the activities of the company will be well underway. To improve the performance of the employees of the company must provide the motivation of its employees in order to gain better employee performance and employee morale in the works. Influece motivation work the performance employess of PT. TRANSCOM 0.924 it doesn’t significantly 0.05and there is factor influence the performance employess of PT. TRANSCOM.Therefore it takes motivation of yourself or the environment, effect on performance results, in order to work more passion again and timely Keywords:  work motivation, performance employees
ANALISA PENGGABUNGAN PERUSAHAAN (BUSINESS COMBINATION) DENGAN MENGELUARKAN SATU JENIS SAHAM MENGGUNAKAN MS. ACCESS PROGRAMMING Suhartono, -
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 14, No 1 (2016): MARET 2016
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v14i1.1209

Abstract

Business competition is increasing, demanding the company to continue to develop its business in order to stay ahead again. It is necessary for mutually beneficial cooperation between the company with another company. One form of cooperation that can be taken the company to expand its business is through business combinations (business combination) between the two or more other companies, both similar and dissimilar. There are many types and forms of business combinations, including acquisitions. Acquisition is a form of merger where one company, ie the acquirer (the acquirer) to obtain control over the net assets and operations of the acquired company (acquiree), to provide certain assets, recognizing an obligation, or issuing stock. Development of the company through ownership of the majority of the shares of other companies is a very profitable way. Because the majority of its stocks of other companies, meaning reserves the right to fully control the operation and management of other companies. There are two factors to consider in choosing a base that will be used to determine the contribution of each of the parties to a merger of business entities, namely the incorporation of the company by issuing a type of share capital and incorporation of the company by issuing two or more types of the share capital. Keywords: Merger Company, One Type Shares, Ms. Access Programming
Pengaruh Promosi Online Dan Kemasan Terhadap Keputusan Pembelian Kosmetik Merek Sariayu Martha Tilaar Kuspriyono, Taat
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 2 (2017): September 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.43 KB) | DOI: 10.31294/jp.v15i2.2231

Abstract

Abstraksi – Promosi merupakan bagian penting dalam pemasaran produk dan salah satu cara khusus dalam memperkenalkan produk kepada audiens. Saat ini promosi online saat ini sangat berperan dalam mendorong konsumen untuk melakukan pembelian. Tak hanya itu, peran kemasan produkpun diciptakan oleh perusahaan dan memiliki andil dalam menarik minat konsumen. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Promosi Online dan Kemasan terhadap Keputusan Pembelian Sariayu dari Martha Tilaar Group. Jenis penelitian ini menggunakan jenis penelitian  kuantitatif. Sumber data penelitian ini adalah data primer dengan menggunakan pelanggan dan follower instagram Sariayu Martha Tilaar sebagai sampel. Data dikumpulkan dengan menggunakan accidental sampling dengan responden sebanyak 100 pelanggan Sariayu Martha Tilaar. Penelitian ini menggunakan analisis regresi berganda. Hasil temuan penelitian ini menunjukkan bahwa: (1) Promosi Online berpengaruh signifikan terhadap Keputusan Pembelian Sariayu Martha Tilaar (2) Kemasan berpengaruh signifikan terhadap Keputusan Pembelian Sariayu Martha Tilaar (3) Promosi Online dan Kemasan berpengaruh signifikan terhadap Keputusan Pembelian Sariayu Martha Tilaar. Kata Kunci: Sariayu Martha Tilaar, Promosi Online, Kemasan, Keputusan Pembelian.

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