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Articles 522 Documents
The Influence of Capital Structure, Liquidity, Asset Structure, and Asset Turnover to the Financial Performance of the Consumer Industry Sector In IDX Neti Rukma Rahayu, Siti Nurlaela & Kartika Hendra Titisari
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

The capital market industry is undergoing rapid growth. The company in carryingout its operational activities, requires a large capital. To be able to obtain fundseasily, of course, the company must be in a healthy financial condition. Thishealthy condition is reflected in the company's financial performance. The newnessof this research is to conduct empirical test about the effect of capital structure,liquidity, asset structure and asset turnover to financial performance of consumerindustry sector in Indonesia Stock Exchange year 2014-2016. The difference withprevious research lies in the use of independent variables, the number of samplesused and the study period. This research is a quantitative research. The method ofanalysis in this research is multiple linear regression analysis. Partial test result (ttest) shows that the variable of capital structure (DER), liquidity (CR), and assetturnover (TATO) have significant effect to financial performance (ROA). Whilethe asset structure variable (FATA) has no significant effect on financialperformance (ROA).Keyword: ROA, DER, CR, FATA, TATO
Transformational Leadership, Organizational Culture and Organizational Commitment in Forming Performance in Secretariat Employees DPRD Surakarta Yuneth Tahapary, Marjam Desma Rahadhini & Suprayitno
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Human resource management is one of the functions of the organization, and whenthe function is running well, the organization is expected to strive for employees toprovide optimal performance in accordance with the expected. Factors that mayaffect employee performance are transformational leadership, organizationalculture and organizational commitment. Transformational leadership is a state inwhich employees feel trust, admiration, loyalty, and respect for their leaders.Organizational culture is the norm, belief, attitude and philosophy that embracedsomeone in achieving organizational goals. Organizational commitment is apsychological state that characterizes the relationship of employees with theorganization and that affects employees will remain in the organization or not. Theobject of this research is Secretariat Staff of DPRD Surakarta. Based on presurveyin Secretariat DPRD Surakarta has a phenomenon of human resources problems,namely: the leader can not be a good example for employees, there are leaders whooften come late, not obey the rules set. Employees have difficulty completing taskson time, so the job becomes ineffective. Employees are also less confident aboutthe organization, because of the lack of rewards for employees who have goodperformance.Keywords: transformational leadership, organizational culture, commitment organization,employee performance
The Influence of Transformational Leadership, Career Path and Comunication Toward Employee Perfomance at Contruction Company Harkon Persada Sukoharjo Bagas A. Pradipta, Ida Aryati Dyah Purnomo Wulan & Rochmi Widayanti
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Abstract

Infrastructure growth can boost economic growth. It can be the opportunities forconstruction companies to gain more omset which is the company's goal. Humanresources become an important asset owned by the company to achieve corporategoals. The success of achieving company goals is influenced by employeeperformance. The components of transformational leadership, career path andcommunication are important in managing human resources that can affectemployee performance. The purpose of this study is determining transformationalleadership, career path and communication affect employee performance. Thisresearch was conducted at construction company CV. Harkon Persada, Sukoharjo.The population is 50 people. The sampling method used is a saturated samplingwhich means all populations are used as samples. The method of analysis is usingmultiple linear regression. The results of this study indicate that transformationalleadership and communication have a positive and significant impact on employeeperformance. The career path has a negative and significant impact on employeeperformance..Keyword: Transformational Leadership, Career Path, Communication And EmployeePerformance
The Influence of the Good Corporate Governance of the Company on the Company's Property and Real Estate In BEI Istikoma Ulva, Siti Nurlaela & Kartika Hendra Titisari
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Abstract

The purpose of this study is to conduct empirical test on influence of goodcorporate governance of the company on the company's property and real estate inIndonesia stock exchange years 2014-2016. The difference with previous researchlocated on the use of independent variable and the dependent variable. The data inthis study is secondary data obtained from the Indonesia stock exchange. Thenumber of sample as many as 21 of the company's property and real estate 2014-2016 period, using the method of purposive sampling. Analytical techniques usedto use multiple linear regression, data processed using the SPSS 17. The results ofthe test showed that the variables are independent Commissioners and Board ofDirectors to the company's value, while the audit committee has no effectsignificantly to the value of the company.Keywords: good corporate governance, firm value
Effect of Use E- System Taxation and Understanding of the Internet on Personal Compliance of UMKM Personal Taxpayers Tri Hardana, Anita Wijayanti & Yuli Chomsatu S
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This study aims to determine the effect of the use of e-system taxation and internetunderstanding of compliance with taxpayers of individuals UMKM. This researchwas conducted on Personal Taxpayer of UMKM registered on KPP PratamaSukoharjo. Sampling method using random sampling or randomly. The numberof respondents who participated in this study as many as 35 individual taxpayersUMKM registered in KPP Pratama Sukoharjo using e-system taxation.Techniques and methods of data analysis in use in this study by using multiplelinear regression analysis with the help of SPSS 22 program. The results of thisstudy indicate that the use of E-System Taxation and Internet Understandingaffect the compliance of individual taxpayers UMKM, it is evidenced in theANOVA model obtained Fcount of 8.016 with a significant level 0,000 andFtabel of 2.53. Because Fcount> Ftable (8.016> 2.53) then the independentvariable affected the compliance of individual taxpayers UMKMKeyword: e-system, e-filling, e-billing, e-SPT, Internet Understanding, TaxpayerCompliance UMKM
Exploring The Dimensions Of Retail Store : That Impact To Forming Customer Satisfaction, Trust, And Customer Loyalty YB Andre Marvianta, Roseline M. Anwar & Daniel Widjaja
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Abstract

The numerous retail stores that exist amid public shows a tight competition amongretail store entrepreneurs. As a matter of fact, customers satisfaction is a main keyto survive amid the tough competition. The customer satisfaction can be built aftercustomer evaluates and assesses dimensions in a retail store based on theirshopping experience. This research aims at testing test and discovering whichdimension has potential to lift the customers satisfaction of shopping in a retailstore. The data from our survey has been tested by using Structural EquationModeling (SEM) to confirm our model. The result shows that product and price arethe most fundamental dimensions in forming customers satisfaction and also tobuild trust and loyalty of customers of shopping in the retail store.Keywords : [retail stores; customers’ satisfaction; customers’ loyalty; trust]
Liberalization in Formulating Policy of Urban and Regional Planning A Study on the Function Change of the Farming Area of Surakarta City Suburban, A Politic-Economics Perspective Review. Budiman Widodo & Winarti
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Environmental and food issue have recently been an international concern in whichboth of them have been signed by the increased price of international food. Alsofood issue cannot be separated from land availability as a primary productionfactor. Farming land in Indonesia is already adequate, the problem, however, lieson the narrowing potential farming land due to its land conversion to non-farmingand the absence of commitment and regulation which are capable of protectingfarming land, a country’s commitment toward food security is actually an indicatorof a country regarding food issue. Really farming land to use non agricurtural asbissnies and property priorites.This research aims to describe, analysis and interpret 1) liberalization occurrence ofregional lay out policy, 2) government’s role and other participants in the makingprocess of urban regional planning policy in suburban area of Surakarta city, 3)Community protest against regional and urban planning policy in suburban areas ofSurakarta city, 4) a model of policy of regional and urban planning or construction,a theory of reconstruction of regional and urban planning policy in suburban areasof Surakarta city.KeyWords: Liberalization, Conversion, Role Actor
Poverty Alleviation through Zakat and Income Distribution on Agriculture of Local Commodity, Honey Pinneapple, in Pemalang Regency Indin Rarasati & Diah Setyawati Dewanti
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This research has an aim to study the comparation fron level of income distribution andpoverty index before and after the Zakat on agriculture applied in Beluk village,Pemalang regency. Beluk village supply high quality local pinneaple fruits in Indonesiaand brought pinneaple to improve the income and alleviate the proverty of pinneaplefarmers. As common people know, zakat can distribute the income of Muslim equally.Neverthless, Zakat as an instrument in Islamic able to alleviate the poverty. This researchuse of purposive random sampling in order to get 100 people as sample size. Therespondents consist of honey pineapple local farmers who live in Desa Beluk and localpeople of Desa Beluk as non-farmer. In order to know the level of inequality from incomedistribution, the research measured Gini Index, Lorenz curve, and World Bank’s criteriaas the tool to gain the research objective. In order to know the level of poverty, this studyuse FGT index to measure headcount ratio, poverty gap index, and poverty severity indexas the tool of analyzing. Through the system of income distribution as the legal principlein Islamic economics, Zakat on agriculture decrease the level of inequality as Gini Index0.45 and causes the income the distribution on Desa Beluk more equal after the Zakat ofagriculture enacted. To recognize the level of poverty in terms of proportion, depth andseverity of poverty, this study measured FGT index through head count ratio, poverty gapindex, and poverty severity index. It shows decreasing index after the zakat on agriculturemeasured which proof Zakat on agriculture is directly reduce the poverty index. The headcount ratio is decrease 0.01, povery gap index decrease as 0.08 and poverty severity indexdecrease as 0.298.Keywords: Zakat on agricultural, Inequality, Distribution of Income, Poverty, Beluk village
THE INFLUENCE OF FINANCIAL RATIOS AGAINST GROWTH OF PROFITS AT MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ning Tiyas, Kartika Hendra Titisari & Siti Nurlaela
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This research aims to know the influence of current ratio, debt to equity, return on assets, return on equity, and net profitmargin against profit growth at the company's manufacturing Indonesia stock exchange. The data used are secondary datafrom the Indonesia capital market financial report directory (ICMD). The population of this research all the manufacturingcompanies listed on the Indonesia stock exchange. The samples used in the study was 63 manufacturing companies listed onthe Indonesia stock exchange. Method of determination of the sample used by using purposive sampling. Results descriptivestatistics show that current ratio value is quite high compared to other variables, this indicates that the high short-termpayment companies rather than increase its own capital to guarantee debt . Based on the correlation analysis shows thevariable current ratio, debt to equity ratio, return on assets, and net profit margin is correlated with positive and significantprofit growth supported by empirical evidence, while the return on equity is correlated negative and significant profit growthsupported by empirical evidence.Keywords: Liquidity; Solvency; Profitability; the profit growth
EFFECT OF PROFITABILITY, LEVERAGE AND CHARACTERISTICS OF CORPORATE GOVERNANCE IN TAX AVOIDANCE MINING COMPANY LISTED IN BEI Andhika Avistra Rahmawati, Endang Masitoh W & Anita Wijayanti
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This study aimed to examine the effect of profitability, leverage, and corporate governancecharacteristics against tax avoidance on mining companies listed on the Indonesia StockExchange in 2013-2015. The independent variables in this study are Return on Assets(ROA), Dept to Equity Ratio (DER), institutional ownership, independent board and auditcommittee. While the dependent variable in this study is tax avoidance by using CashEffective Tax Rate (CETR). The sampling technique is done by using purposive samplingmethod and data analysis tool used is multiple linear analysis. The sample used in this studyis that mining companies listed on the Indonesia Stock Exchange in the period 2013-2015,with a total of 11 companies per period. The results of this study concluded that the variableReturn On Assets and Dept. To Equity Ratio effect on tax avoidance in mining companies,whereas the institutional ownership variable, independent board and audit committee doesnot affect the tax avoidance in mining companies.Keywords: Profitability, leverage, corporate governance, tax avoidance