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Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi

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Published by Lembaga Layanan Pendidikan Tinggi Wilayah X

ISSN : - EISSN : 24777862 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Jurnal Benefita Online ISSN: 2477-7862 focuses on economic development, business, and accounting research. Jurnal Benefita is issued periodically on February July and October. It is issued by LLDIKTI Wilayah 10 supported by universities that share the same interest in improving research on economics.

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PENGARUH BUDAYA ORGANISASI, KOMPENSASI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. ANGKASA PURA I (Persero) BANDARA INTERNASIONAL SULTAN AJI MUHAMMAD SULAIMAN (SAMS) SEPINGGAN BALIKPAPAN Hasan, Syahril
Jurnal Benefita Vol 1, No 3 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

The purpose of this study was to determine the effect of variable of organizational culture, compensation, motivation and leadership simultaneously on the performance of employees, and which of those variables that have a dominant influence partially on the performance of employees of Angkasa Pura I (Persero) International Airport Sultan Aji Muhammad Sulaiman (SAMS) Sepinggan, PT Results of analysis of regression equation: Y = 3.961 + 0.160 X1 + 0.425 X2 + 0.127 + 0.257 X3 X4. Equation model of multiple regression analysis indicated the effect of each independent variable on the dependent variable, which is indicated by the regression coefficient of each independent variable. Simultaneously variable organnisasi culture, compensation, motivation and leadership have significant influence on employee performance. This is evidenced by comparing Fhitung which amounted to 56.505 compared with Ftabel amounting 2.430 R square value is equal to 0.601, meaning that the variable of organizational culture (X1), compensation (X2), motivation (X3), and leadership (X4) has contributed 0.601 or 60.1% of the rise and fall on employee performance. While the remaining 40.9% is influenced by other variables that are not included in this study. For variables that have the most dominant influence is evidenced compensation variable compensation has the biggest t is 5.349. Then the second hypothesis proved to be true.

ANALISIS PENGUKURAN KINERJA KEUANGAN PASCA MERGER DAN AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BEI Edi, Edi; Rusadi, Sylvia
Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This paper examineaneffect of the financial performance of post-merger and acquisition. The financial performance is measured by using ratios, such as return on net worth, return on assets, current ratio, quick ratio, and debt to equity ratio.The samples are firms which did merger and acquisition activity during the years 2003-2011 and that listed on Indonesia Stock Exchange. Data which used in this research is the annual financial report three years before and three years after the mergers and acquisitions by using purposive sampling method. Analysis of the data used to test the hypothesis using paired sample t-test. The results of this study indicate merger firms are having decline performance, debt to equity ratio show significant decline, and other ratios also got decline, though not significant. On the other side, return on net worth and return on assets has significant decline after acquisition, except for current ratio which have insignificant decline after acquisition. Quick ratio and debt to equity ratio has insignificant improvements after acquisition.Artikel ini meneliti pengaruh kinerja keuangan pasca merger dan akuisisi. Kinerja keuangan diukur dengan menggunakan rasio, seperti return on net worth, return on asssets, current ratio, quick ratio, dan debt to equity ratio.Sampel yang digunakan adalah perusahaan yang melakukan aktivitas merger dan akuisisi selama tahun 2003-2011 dan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan 3 tahun sebelum dan 3 tahun sesudah merger dan akuisisi dengan menggunakan metode purposive sampling. Analisis data yang digunakan untuk uji hipotesis menggunakan paired sample t-test.Hasil dari penelitian ini menunjukkan bahwa perusahaan merger mengalami penurunan kinerja, debt to equity ratio menunjukkan penurunan yang signifikan, dan rasio lainnya juga mendapat penurunan, meskipun tidak signifikan. Di sisi lain, return on net worth dan return on assets memiliki penurunan yang signifikan setelah akuisisi, kecuali untuk current ratio yang memiliki penurunan yang tidak signifikan setelah akuisisi. Quick ratio dan debt to equity ratio memiliki peningkatan yang tidak signifikan setelah akuisisi.

EFEKTIVITAS PROMOSI MELALUI INSTAGRAM PADA UMKM SEKTOR MAKANAN DAN MINUMAN DI KOTA PEKANBARU Khairani, Zulia; Soviyant, Efrita; Aznuriyandi, Aznuriyandi
Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

SME in the midst of globalization and high competition makes SME must be able to face global challenges, such as improving product and service innovation, To foster consumer interest to try and buy products, required the efforts of various effective marketing strategy one of them with promotional activities. One of the media including the internet media is social media. This study aims to analized effectiveness of product promotion of SMEs in the media Instagram. Promotion effectiveness is measured by the concept of AIDA (Attention, Interest, Desire, Action). The sample in this study was 100 people active instagram account owner and at least one account SMEs memfollow food and beverage sector in Pekanbaru, promoted in the media Instagram. Methods of data analysis using validity and reliability of data, and one sample t test. Results revealed that the effectiveness of the promotion of SME food and beverage Instagram media Pekanbaru city in the high category. This indicates that the sale via instagram media useful to attract consumers to buy SME products food and beverage sector. Pemberdayaan UMKM di tengah arus globalisasi dan tingginya persaingan membuat UMKM harus mampu menghadapi tantangan global, seperti meningkatkan inovasi produk dan jasa, Untuk menumbuhkan minat konsumen mencoba dan membeli produk yang dijual UMKM, diperlukan upaya, berbagai strategi pemasaran yang efektif salah satunya dengan kegiatan promosi. Salah satu media yang termasuk media internet adalah media sosial. Penelitian ini bertujuan untuk menganilisis efektivitas promosi produk UMKM di media Instagram. Efektivitas promosi diukur dengan konsep AIDA (Attention, Interest, Desire, Action). Sampel dalam penelitian ini adalah 100 orang pemilik akun instagram aktif dan memfollow minimal satu akun UMKM sektor makanan dan minuman di pekanbaru yang berpromosi di media Instagram.Metode analisis data menggunakan uji validitas dan reliabilitas data, dan uji t satu sampel. Hasil Penelitian mengungkapkan bahwa efektivitas promosi UMKM makanan dan minuman kota Pekanbaru di media Instagram pada kategori tinggi. Hal ini mengindikasikan bahwa promosi melalui media instagram bermanfaat untuk menarik minat konsumen membeli produk UMKM sektor makanan dan minuman.

ANALISIS PERANAN INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP INITIAL RETURN SAHAM Meihendri, Meihendri
Jurnal Benefita Vol 1, No 1 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This study is aimed to examine the role effect of accounting information (firm size, Earning Per Share (EPS), Price Earning Ratio (PER), financial leverage and Return On Asset (ROA) and non-accounting information (old shareholders, auditor reputation, underwriter reputation, age companies and types of industries) on initial stocks returns. This study used secondary data in the form of financial annual report that go public and listed on the Indonesian Stock Exchange in 2009-2013. The samples are 66 companies obtained through purposive sampling method. Then, hypothesis examination is done by using multiple linier regression analysis, before that firstly classical assumption test has been done. The result of this study showed that simultan the variable accounting information and non-accounting information have an effect on initial stocks returns. In partially auditor reputation have an effect on initial stocks returns with a significant level of 5% and types of industries have an effect on initial stocks returns with a significant level of 10%. Based on the result in conclusion is the investor that will invest in company which are IPO need observe auditor reputation and types of industries in order to success acquiring initial stocks returns which are expectation. Keywords : Accounting Information, Non Accounting Information, Initial Return, IPO

PENGARUH PELATIHAN DAN MOTIVASI TERHADAP PRODUKTIVITAS MANAJER PT. SUCOFINDO (PERSERO) PUSAT Hendriyaldi, Hendriyaldi
Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This study aims to look at the factors that influence managers’ productivity at PT. SUCOFINDO (Persero). Where was researchers wanted to see whether the training and motivation effect on managers’ productivity. The type of data used was qualitative and quantitative data. Source of data were two kinds of primary data and secondary data. In this study, researchers used data needed by doing of direct observation in the relevant company, either through observation, questionnaires and interviews. The number of samples were taken from this study as many as 100 managers’s. Based on the analysis it can be concluded that evident from the calculations, the t-count was 4.005 with sig. 0000. This means that there is a positive and significant impact partially between the independent variable training to variable productivity. The calculation result obtained t count was 3.217 with sig. 0002. This means that there is a positive and significant effect partially between the independent variable motivation and the dependent variable productivity. F test support the hypothesis that training and motivation influence simultanously managers’ productivity. The result of coefficient determination was 46.1 percent, which was meant that other factors influenced managers productivity was 53.9 percent. Therefore, for further research that examines other factors that can affect managers’ productivity.Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan dan motivasi terhadap produktivitas manajer. Jenis data yang digunakan adalah data kualitatif dan kuantitatif. Sumber data ada dua jenis, yaitu data primer dan data sekunder. Dalam penelitian ini menggunakan teknik pengumpulan data melalui observasi, kuesioner dan wawancara. Jumlah sampel yang diambil dari penelitian ini sebanyak 100 manajer. Berdasarkan analysis dapat disimpulkan bahwa terlihat dari perhitungan, t-hitung adalah 4.005 dengan sig. 0000. Ini berarti bahwa ada dampak positif dan signifikan secara parsial antara pelatihan variabel independen terhadap variabel hasil perhitungan produktivitas. Dan diperoleh t hitung adalah 3.217 dengan sig. 0002. Ini berarti bahwa ada pengaruh positif dan signifikan secara parsial antara variabel independen dan motivasi pada variabel dependen produktivitas. Uji F mendukung hipotesis bahwa pelatihan dan motivasi berpengaruh secara simultan terhadap produktivitas manajer. Hasil penentuan koefisien adalah 46.1 persen, yang berarti bahwa faktor-faktor lain yang mempengaruhi produktivitas manajer adalah 53.9 persen. Oleh karena itu, peneliti berharap untuk penelitian lebih lanjut diharapkan meneliti faktor-faktor lain yang dapat mempengaruhi produktivitas manajer yang belum diteliti dalam penelitian ini.

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA Edi, Edi; Michell, Michell
Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, the proportion of independent non-executive directors. This research also has firm size, leverage and cash flow from operating activities as the control variable. The results showed that audit committee meeting, audit quality, leverage and cash flow operating negatively significant toward earning management. The proportion of independent non-executive directors, audit strength and firm size positively significant toward earning management. The variable of audit committee size, audit committee independence, and board size insignificantly effect toward earning management. Penelitian ini bertujuan untuk menganalisis dampak audit komite karakteristik dan karakteristik perusahaan terhadap manajemen laba pada perusahaan non finansial yang terdaftar di BEI. Variabel dependen dalam penelitian ini adalah discretionary accruals. Variabel independen terdiri dari audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, proportion of independent nonexecutive directors. Penelitian ini juga menggunakan variabel kontrol, yaitu firm size, leverage dan cash flows from operating activities. Hasil penelitian menunjukkan bahwa variabel audit committee meeting, audit quality, leverage dan cash flow operating berpengaruh signifikan negatif terhadap manajemen laba. Variabel proportion of independent non executive directors, audit strength dan firm size berpengaruh signifikan positif terhadap manajemen laba. Variabel audit committee size, audit committee independence dan board size tidak berpengaruh signifikan terhadap manajemen laba.

PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI Satria, Hendy
Jurnal Benefita Vol 2, No 2 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This study aims to determine the calculation of the cost of production by using Activity Based Costing in PD ADI ANUGRAH Tanjungpinang on both the company's products they are jerky cuttlefish dry fish jerky (lome), which was originally PD ADI ANUGRAH Tanjungpinang calculating the cost of production by using conventional methods. This research is descriptive quantitative research, data types and sources of data used are primary data and secondary data. Methods of data collection and data processing is done through observation, interviews with company leaders and employees as well as the study of literature in PD ADI ANUGRAH Tanjungpinang to obtain data. Activity Based Costing is a method used to obtain penhitungan cost of production is more accurate. Than generally based on the observation that PD ADI researchers reviewed Tanjungpinang ANUGRAH can use Activity Based Costing method for calculating the cost of production of their products in order to get an accurate cost of production.

KONTRIBUSI SEKTOR PARIWISATA TERHADAP PENINGKATAN PAD KOTA PADANG Yanti, Novi; Hadya, Rizka
Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

The purpose of this study was to determine: 1) development of the number of visitors, tourism object retribution, the number of tourism businesses and PAD in Padang City; 2) Whether the number of visitors, tourism object retribution, the number of tourism businesses have correlation with increase PAD Padang City. This research was conducted at the Department of Tourism and Culture of Padang City, Dispenda and BPS. This type of research is quantitative descriptive which describes the phenomena that exist using numbers. The analysis used is correlation analysis and hypothesis testing with alpha (0.05). The results of the descriptive analysis showed that the number of visitors and tourist retribution increased while the number of tourism SMEs always decline until 2017. The contribution of tourism objects to the PAD of Padang experienced a decline from 2013 to 2015. However, in 2016 it increased and stabilized in in 2017. The results of the correlation analysis show the number of tourists, the retribution of tourism objects has a strong and significant relationship to the increase in Padang's PAD. Whereas the number of SMEs did not have a strong and significant relationship to the increase in Padang's PAD. Tujuan penelitian ini adalah untuk mengetahui: 1) perkembangan jumlah pengunjung, retribusi objek wisata, jumlah usaha pariwisata dan PAD di Kota Padang; 2) Apakah jumlah pengunjung, retribusi objek wisata dan jumlah usaha pariwisata memiliki korelasi terhadap peningkatan PAD kota Padang. Penelitian ini dilakukan di Dinas Pariwisata dan kebudayaan Kota Padang, Dispenda dan BPS. Jenis Penelitian ini adalah deskriptif kuantitatif yaitu menjelaskan fenomena yang ada dengan menggunakan angka-angka. Analisa yang digunakan adalah analisis korelasi dan pengujian hipotesis dengan alpha (0.05). Hasil analisis deskriptif menunjukkan bahwa jumlah pengunjung dan retribusi objek wisata mengalami peningkatan sedangkan jumlah UKM pariwisata cenderung mengalami penurunan sampai tahun 2017. Kontribusi pendapatan objek wisata terhadap PAD kota Padang mengalami penurunan dari tahun 2013 sampai tahun 2015. Namun pada tahun 2016 mengalami kenaikan dan stabil pada tahun 2017. Hasil analisis korelasi menunjukkan jumlah wistawan, retribusi objek wisata memiliki hubungan yang kuat dan signifikan terhadap peningkatan PAD Kota Padang. Sedangkan jumlah UKM tidak memiliki hubungan yang kuat dan signifikan terhadap peningkatan PAD Kota Padang.

ANALISIS PERBANDINGAN KEMAMPUAN KEUANGAN DAERAH DI PROVINSI JAMBI (Studi Kasus Kabupaten Kerinci dan Kota Sungai Penuh) Perdana, Afdhal Chatra
Jurnal Benefita Vol 1, No 3 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

ABSTRAKPenelitian ini merupakan penilitian deskriptif tentang kemampuan keuangan daerah di kota Sungai Penuh dan kabupaten Kerinci dalam mendukung pelaksanaan otonomi daerah. Data yang digunakan dalam analisis ini adalah data APBD kota Sungai Penuh dan kabupaten Kerinci Tahun 2010 sampai dengan 2014. Alat analisis yang digunakan dalam penelitian ini Rasio kemandirian keuangan daeah, Rasio derajat desentralisasi fiskal dan Rasio Rasio Pertumbuhan. Hasil penelitian menunjukkan hasil rata-rata rasio kemandirian keuangan daerah Kabupaten Kerinci sebesar 5% dan Kota Sungai Penuh sebesar 4%, nilainya berkisar antara 0% s/d 25%, dengan kriteria kemampuan keuangan daerahnya rendah sekali. derajat desentralisasi fiskal Kabupaten Kerinci dan Kota Sungai Penuh dilihat dari analisis data Rasio Pendapatan Asli Daerah masih sangat kecil karena hanya berkisar di bawah 10%. Derajat desentralisasi fiskal yang ≤10% menunjukkan bahwa kemampuan keuangan daerah yang sangat kurang. Rata-rata rasio pertumbuhan Kabupaten Kerinci adalah sebesar 21,49%, kemudian rata-rata rasio pertumbuhan Kabupaten Kerinci adalah sebesar 42,60%. Kata kunci : Rasio kemandirian keuangan daerah, Rasio derajat desentralisasi fiskal, Rasio Pertumbuhan ABSTRACTThis study is a descriptive an offinancial capability in the city area in the city of Bitung and supports the implementation of regional autonomy. The data used in this analysis in Sungai Penuh City and Kerinci Region budget data from 2010 to 2014 primarily to. Analysis tools used in this study elapsed areas of financial self-sufficiency ratio, ratio of the degree offiscal decentralization of routineability index ratio, Growth Ratio. The results showed an average yield of local financial independence ratio of 5% Kerinci district and River City Full of 4% , value ranges between 0 % s / d 25 % , with the regional financial capability criteria low. the degree of fiscal decentralization Kerinci district and River City Full views of the data analysis Ratio regional revenue is still very small because only the range below 10 % . The degree of fiscal decentralization ≤10 % indicated that the ability of local finance is very less . The average growth rate Kerinci amounted to 21.49 % , and the average growth rate Kerinci amounted to 42.60 %. Keywords: The ratio of local financial independence, the degree of fiscal decentralization Rate, Growth Rate

DAMPAK MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN Mardianto, Mardianto; Christian, Natalis; Edi, Edi
Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Tujuan dari penelitian ini adalah : 1) Mengetahui dampak merger dan akusisi terhadap kinerja keuangan perusahaan, 2) Memberikan rekomendasi kepada manajemen perusahaan dalam upaya kebijakan merger dan akusisi. Umumnya tujuan dilakukannya merger dan akuisisi adalah menjadi media untuk memperluas portofolio produk, masuk ke pasar yang baru, mendapatkan teknologi baru, akses R&D dan sumber daya yang memungkinkan perusahaan untuk lebih bersaing, bahkan di kompetisi global. Banyaknya merger dan akuisisi membuat kita percaya bahwa perusahaan menjadi lebih profitable. Efektifitas dan efisiensi usaha menjadi lebih baik, sehingga sinergi yang diharapkan dapat dicapai. Penelitian ini dapat diklasifikasikan sebagai penelitian dasar dan bersifat kuantitatif dengan menggunakan data sekunder dengan teknik purposive sampling pada perusahaan yang melakukan merger dan akuisisi pada tahun 2005 hingga 2016. Analisis data yang digunakan adalah uji pair t test melalui program SPSS sehingga menghasilkan usulan rekomendasi bagi pembuat kebijakan untuk upaya merger dan akusisi.This study aimed to determine the effect of the merger and acquisition on the financial performance of companies. And provide companies manager an effort for merger and acquisition. Generally, this aimed at merger and acquisition is medium for extending in portfolio product, into new markets, get new technology, access R&D, and resources for enabling companies to better compete, even competed globally. The number of merger and acquisitions leads us to believe that the company is becoming more profitable. The effectiveness and efficiency of the business become better so that the expected synergy can be achieved. This study can be classified as basic and quantitative research using secondary data with purposive sampling technique on companies doing mergers and acquisitions in 2005 to 2016. Data analysis used is pair t-test through SPSS program so as to generate recommendations for policy maker in effort for merger and acquisitions.

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Anne Putri

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