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BALANCE: Economic, Business, Management and Accounting Journal
Published by Universitas Muhammadiyah Surabaya
ISSN : 16939352     EISSN : 2614820X     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
BALANCE merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Surabaya. Jurnal ini menfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ekonomi, bisnis, manajemen dan akuntansi.
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Search results for , issue "Vol 13, No 02 (2016)" : 10 Documents clear
PENGARUH AUDIT INTERNAL TERHADAP KEPATUHAN MANAJEMEN ( STUDI KASUS DI PT. MITRATANI DUA TUJUH JEMBER) Gardina Aulin Nuha; Mrs Yulinartati
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1310

Abstract

ABSTRACT  Internal control is an important activity in the company, because in the event of improper management will cause huge losses to the company. The purpose of this research is to test whether the Internal Audit affect the company's management compliance in PT. Mitratani Dua Tujuh Jember. The population in this study are registeredemployees in PT. Mitratani Dua Tujuh Jember. Data analysis method which used in this research is quantitative data analysis method. The analytical toolsin this research simple regression analysis. The testing result of hypothesis was proved that there is influence of Internal Audit to Management Compliance. Through the calculation, obtain the level of significance of 0.000 and smaller than 0.05 and known “t” count of 5.378>“t” table of 2.036, which means hypothesis research was accepted. This statistical test proves that the Intenal Audit has an influence on the Management Compliance. It means that there is influence of Internal Audit to Management Compliance in PT. Mitratani Dua Tujuh Jember.Keywords                   : Internal Audit, Compliance ManagementCorrespondence to      : yulinartati@unmuhjember.ac.id ABSTRAK     Pengendalian intern merupakan kegiatan yang penting dalam perusahaan, karena apabila terjadi pengelolaan yang kurang tepat akan menyebabkan kerugian yang besar untuk perusahaan. Tujuan penelitian ini adalah untuk menguji apakah Audit Internal berpengaruh terhadap kepatuhan manajemen perusahaan di PT. Mitratani Dua Tujuh Jember. Populasi dalam penelitian ini adalah karyawan yang terdaftar di  PT Mitratani Dua Tujuh Jember. Metode analisis data yang digunakan dalam penelitian ini yaitu metode analisis data kuantitatif. Sedangkan alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi sederhana. Hasil pengujian hipotesis telah membuktikan terdapat pengaruh Audit Internal terhadap Kepatuhan Manajemen. Melalui hasil perhitungan yang telah dilakukan diperoleh taraf signifikansi sebesar 0,000 dan lebih kecil dari 0,05 dan diketahui t hitung sebesar 5,378 > t tabel sebesar 2.036, yang berarti hipotesis penelitian diterima. Pengujian secara statistik ini membuktikan bahwa Audit Intenal mempunyai pengaruh terhadap Kepatuhan Manajemen. Artinya bahwa ada pengaruh Audit Internal terhadap Kepatuhan Manajemen di PT. Mitratani Dua Tujuh Jember.Kata Kunci : Audit Internal, Kepatuhan ManajemenKorespondensi : yulinartati@unmuhjember.ac.id
PEMASARAN PRODUK OLAHAN IKAN LAUT UKM KENJERAN SURABAYA BERBASIS MARKETING MIX SYARIAH Siti Maro'ah
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1325

Abstract

ABSTRACTMarketing advantage can be achieved by considering 7 (seven) variables of "Marketing Mix" consisting of Product, Price, Place (Distibution), Promotion, People, Process, and Physical Evidence. Given 87.18% of the Indonesian population embraced Islam (Shaw, 2006) it is very relevant when applied model of Sharia Marketing. Through Sharia Marketing Mix the whole process, both the creation process, the supply and the change of value (value), should not be in conflict with the Islamic muamalah and the principle of muamalah.The results showed that the processed fish products of UKM Kenjeran Surabaya fish depends on the catch of fishermen both in quantity and quality. The pricing is in agreement with the seller-buyer, and there is no element of usury. Distribution of product marketing is marketed in the surrounding area and serving orders. Promotion is done through exhibition when in village or neighborhood RT / RW held a celebration. Reasonable marketing service, with greetings, greetings, smiles, courtesy, and courtesy. The conventional marketing process has not yet paid attention to attractive product packaging and brand (brand) that can be known to the wider community. Physical proof of marketing is still used simple and simplistic recording.Keywords : SME, Product Marketing, Sharia Marketing MixCorrespondence to : siti.maro39ah@yahoo.com
MERANCANG DAN MENGEMBANGKAN MODEL KEPUASAN MAHASISWA PRODI MANAJEMEN MENGGUNAKAN METODE QUALITY FUNCTION DEPLOYMENT (QFD) BERDASARKAN VOICE OF CUSTOMER Hendro Setyono; Dyah Fitriani; Fitroh Adhilla
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1320

Abstract

ABSTRACTThe study program as part of the organization in the field of education needs to evaluate the quality of services provided to the customers, in this case to the students, non-educative employees, and educative employees. Evaluation of service quality can be done by finding gap or gap between actual service expected by student, non-educative employee, and educative employee, with perception of service quality received by students, non-educative employees, and educative employees. Based on this gap it can be seen whether or not fulfilled consumer expectations. Satisfaction occurs when consumer expectations are met, and conversely, dissatisfaction will occur when expectations are not metTherefore the quality of service should start from the customer's needs and end on the customer's perception. This shows that the quality of good service is not only seen from the perception of service providers, but also seen from the customer perception. While the customer perception of the quality of service is a comprehensive assessment of the benefits of a service.Quality Function Deployment (QFD) as a method for designing and developing products and services. The concept is how organizations design and develop products or services in accordance with the voice of customer and combined with the voice of engineer which is a reflection of the technical ability of the organization in fulfilling the customer's desire. In other words QFD is a tool to change customer expectations into production requirements. The essence is to translate the voice of the customer so that the organization knows what the customer needs and wants.The study of satisfaction with the QFD method is to measure perceptions of performance and expectations. If performance perceptions exceed expectations there will be satisfaction. Respondents in this study are 400 students of FEB UAD management program with sampelproportioned stratified sampling technique. The results showed satisfaction in mahsiswa using QFD method based on voice of customer.Keywords : Student satisfaction, Quality Function Deployment, Voice of customerCorrespondence to      : hendro.setyono@yahoo.com ABSTRAK  Program studi sebagai bagian dari organisasi di bidang pendidikan perlu melakukan evaluasi atas kualitas jasa pelayanan yang diberikan kepada pelanggan, dalam hal ini kepada para mahasiswa, karyawan non edukatif, dan karyawan edukatif. Evaluasi kualitas pelayanan dapat dilakukan dengan cara mencari kesenjangan atau gap antara pelayanan yang sesungguhnya diharapkan oleh mahasiswa, karyawan non edukatif, dan karyawan edukatif, dengan persepsi kualitas pelayanan yang diterima oleh mahasiswa , karyawan non edukatif, dan karyawan edukatif. Berdasarkan kesenjangan ini maka dapat diketahui terpenuhi atau tidaknya harapan konsumen. Kepuasan terjadi ketika harapan-harapan konsumen terpenuhi, dan sebaliknya, ketidakpuasan akan terjadi ketika harapan-harapannya tidak terpenuhiOleh karena itu kualitas pelayanan harus dimulai dari kebutuhan pelanggan dan berakhir pada persepsi pelanggan. Hal ini menunjukkan bahwa kualitas pelayanan yang baik bukan hanya dilihat dari persepsi penyedia jasa saja, melainkan dilihat juga dari persepsi pelanggan. Sedangkan persepsi pelanggan terhadap kualitas pelayanan merupakan penilaian menyeluruh atas keunggulan suatu jasa.Quality Function Deployment (QFD) sebagai metode untuk perancangan dan pengembangan produk dan jasa.  Konsepnya adalah bagaimana organisasi merancang dan mengembangkan produk atau jasa sesuai dengan voice of customer dan dipadukan dengan voice of engineer yang merupakan cerminan dari kemampuan teknis organisasi dalam memenuhi keinginan pelanggan tersebut.Dengan kata lain QFD merupakan alat untuk mengubah harapan pelanggan kedalam persyaratan-persyaratan produksi.  Esensinya adalah untuk menerjemahkan suara pelanggan agar organisasi mengetahui apa yang dibutuhkan dan diinginkan pelanggan.Penelitian kepuasan dengan metode QFD ini adalah untuk mengukur persepsi kinerja  dan harapan. Jika persepsi kinerja melebihi harapan maka akan terjadi kepuasan. Responden dalam penelitian ini sebanyak 400 mahasiswa program studi manajemen FEB UAD dengan teknik pengambilan sampelproportioned stratified sampling. Hasil penelitianmenunjukkan terjadi kepuasan pada mahsiswa dengan mengunakan metode QFD berdasarkan voice of customer.Kata kunci : Kepuasan mahasiswa, Quality Function Deployment, Voice of customerKorespondensi : hendro.setyono@yahoo.com
PENGARUH STRUKTUR CORPORATE GOVERNANCE, LEVERAGE, DAN RETURN ON ASSETS PERUSAHAAN TERHADAP TAX AVOIDANCE Herman Ernandi; Firdaus Rizal Afandi
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1327

Abstract

ABSTRACT  This research aims to determine the effect of corporate governance structure, leverage, and return on assets of the company to tax avoidance. Structure of corporate governance is representated by the audit committee, audit quality, managerial ownership, and institutional ownership.Measuring tax avoidance in this research using thr CASH ETR, the cash to the company for payment of taxes divided by income before taxes. This research is included in the type of quantitative research by using secondary data.Samples that used in this research mining of 22 companies listed on Indonesia Stock Exchange in the year 2013-2015. Sample selection using purposive sampling technique and hypothesis testing using multiple regression analysis with SPSS 18.0.0The result of the research shows that corporate governance structure, leverage, and return on assets of the company simultaneously influence on tax avoidance, partially shows that variable of corporate governance structure represented by the audit committee and institutional ownership has an effect on tax avoidance, while audit quality, managerial ownership, leverage and return on assets not effect on tax avoidance.Keywords  : corporate governance structure, leverage, return on assets, tax avoidance, cash etr.Correspondence to : difal_dieys@yahoo.co.id ABSTRAK     Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Corporate Governance, Leverage, dan Return on Assets Perusahaan terhadap Tax Avoidance. Struktur corporate governance direpresentasikan oleh komite audit, kualitas audit, kepemilikan manajerial, dan kepemilikan institusional.Pengukuran tax avoidance menggunakan CASHETR yaitu kas yang dikeluarkan perusahaan untuk pembayaran pajak dibagi dengan laba sebelum pajak. Penelitian ini termasuk dalam jenis penelitian kuantitatif dengan menggunakan data sekunder.Sampel yang digunakan dalam penelitian ini adalah 22 perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2013-2015. pemilihan sampel menggunakan teknik purposive sampling dan untuk pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 18.0.0.Hasil penelitian menunjukkan bahwa struktur corporate governance, leverage, dan return ons assets secara simultan berpengaruh terhadap tax avoidance. Secara parsial menunjukkan variabel struktur corporate governance yang direpresentasikan oleh komite audit dan kepemilikan institusional berpengaruh terhadap tax avoidance, sedangkan kualitas audit, kepemilikan manajerial, leverage dan return on assets tidak berpengaruh terhadap tax avoidance.Kata kunci : struktur corporate governance, leverage, return on assets, tax avoidanceKorespondensi : difal_dieys@yahoo.co.id
Quantitative and Qualitative Approach of Banking Performance measure Based on Job Satisfaction for Islamic and Conventional banks in Indonesia Mr Amrizal
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1321

Abstract

ABSTRACT  This study aims to fill in the gap on by identifying the performance measurement based on job satisfaction for Islamic and conventional banks in Indonesia. The study then investigates the influences of achievement, Recognition, work itself, responsibility and advancement to ward job satisfaction. This study is based on the Herzberg's theory , applying both quantitative and qualitative research design. Objects of research consist of three Islamic and conventional banks in Indonesia. For the quantitative analysis, respondents consist of 900 employees from Islamic and conventional banks in Indonesia, taking snowball sampling as the sample technique. Data garnered is analyzed, adopting confirmatory factory analysis research with Amos version 22. As for the qualitative data, informants consist of 18 human resource and technology managers of Islamic and conventional banks, taking purposive sampling as the sample technique. Researcher uses interview to collect data qualitative meanwhile data analysis use narrative analysis. Quantitative analysis found that partially all indicators of achievement, Recognition, work itself, responsibility and advancement have positive significant relationship and very strong influence for Islamic and conventional banks. Results of analysis of qualitative data confirms the quantitative findings; service trends and innovations in banking industries such as  achievement, Recognition, work itself, responsibility and advancement continue to raise job satisfaction expectations of service quality. Majority of the banks are raising this performance, evidenced by the increase in the number of service improvement initiatives rolled out by banks. This study implicates that, for managers to be able to gauge improved performance. They have to be able to identify and focus on employee who presents clear potential for long-term and mutually beneficial relationships.Keyword : Job satisfaction, Performance, Islamic banks, Conventional BanksCorrespondence to : amrizalusim@gmail.com
Pola Pengembangan SIA Untuk Pemenuhan SDGs: Temuan Dari Rumah Sakit Muhammadiyah Anna Marina; Sentot Imam Wahjono; Soo Fen Fam
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1470

Abstract

The aim of this study is to describe the pattern of development of AIS in the hospital. There are three models of the development of AIS are: Waterfall, Iterative, and Spiral. Hospitals can use AIS package software that has been made and sold in the market but the software package does not allow to be developed in line with business development, organization, and technology. That is why many enterprises that designs and develops its own with the intention of AIS can meet the needs and desires of the company. This research was conducted with qualitative approach. The location of this research is in the hospital owned by Muhammadiyah in Lamongan and Ponorogo, East Java, Indonesia. Data were collected by in-depth interviews, outside observation, and documentation. The key informant involved a total of 56 people, consisting of 40 operators, 10 supervisors, and 6 managers. The data collected will be analyzed using content analysis. The research finding is a pattern of AIS development in accordance with the hospitals. Contributions from these research finding is the possibility of AIS development pattern can be used by other hospitals or other business entities when developing AIS. Keywords                   : Accounting Information System (AIS), AIS development, hospital, Muhammadiyah Correspondence to       :a_m_rina@yahoo.com1,sentot.imamw@fe.um-surabaya.ac.id2, famsoofen@utem.edu.my
PENGARUH CAR, NPL, ROA DAN LDR TERHADAP PENYALURAN KREDIT PADA PERBANKAN (Studi Pada Perusahaan Perbankan yang Listed di Bursa Efek Indonesia Periode 2011-2015) Yua Molek Winarti Putri
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1322

Abstract

ABSTRACTBanking is an important part that plays a role in the economic development of a country. Banking also serves as an intermediary institution whose task is to collect funds from the community and channel it again to the community in the form of credit. In channeling the credit, there are internal factors that must be considered, namely from capital side proxied with CAR, the level of koliektibilitas proxied with the NPL, profitability proxied with ROA, and from the side of bank liquidity proxied with LDR.This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return On Assets (ROA), and Loan to Deposit Ratio (LDR) to Distribution of bank credits listed on the Indonesia Stock Exchange. The object of this study is a banking company listed on the IDX period 2011-2015. The sample used in this study amounted to 19 banking companies. The analysis used is multiple linear regression.Based on the analysis that has been done, obtained the result that partially the ratio of CAR and ROA have a significant positive effect on the banking credit distribution. The NPL ratio had a significant negative effect on the banking credit distribution. While the LDR ratio has no significant effect on the banking credit distribution.Keywords                    : Credit, CAR, NPL, ROA, LDRCorrespondence to      : yuamolekwp@gmail.com, alien_akmalia@umy.ac.id ABSTRAK Perbankan merupakan bagian yang penting yang berperan dalam pembangunan ekonomi suatu negara. Perbankan juga berfungsi sebagai lembaga intermediasi  yang tugasnya menghimpun dana dari masyarakat dan menyalurkannya lagi kepada masyarakat dalam bentuk kredit. Dalam menyalurkan kreditnya, ada faktor internal yang harus diperhatikan, yaitu dari sisi permodalan yang diproksikan dengan CAR, tingkat koliektibilitas yang diproksikan dengan NPL, profitabilitas diproksikan dengan ROA, dan dari sisi likuiditas perbankan yang diproksikan dengan LDR.Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), dan Loan to Deposit Ratio (LDR) terhadap Penyaluran kredit perbankan yang terdaftar di Bursa Efek Indonesia. Objek penelitian ini adalah perusahaan perbankan yang terdaftar di BEI periode 2011-2015. Sampel yang digunakan dalam penelitian ini berjumlah 19 perusahaan perbankan. Analisis yang digunakan yaitu regresi linier berganda.Berdasarkan analisis yang telah dilakukan, diperoleh hasil bahwa secara parsial rasio CAR dan ROA berpengaruh positif signifikan terhadap penyaluran kredit perbankan. Rasio NPL berpengaruh negatif signifikan terhadap penyaluran kredit perbankan. Sedangkan rasio LDR tidak berpengaruh signifikan terhadap penyaluran kredit perbankan.Kata kunci : Kredit, CAR, NPL, ROA, LDRKorespondensi : yuamolekwp@gmail.com , alien_akmalia@umy.ac.id
KAJIAN KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015 Mr Anwar
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1330

Abstract

ABSTRACT The purpose of this study was to analyze the effect of financial performance and corporate performance     responsibility (CSR) on the firm value. The research object is the entire banking companies go public, amounting to 43 banks, but based on the completeness of the data it is  only 22 banks sampled by the observation period 2011-2015. The independent variables are corporate performance (Non performing loan, Loan to Deposit Ratio, Return On Assets, Capital Adequacy Ratio), and Corporate Social Responsibility, while the dependent variable is the firm value (Price Book Value). Data analysis consisted of multiple linear regression. The results of this study showed that the ROA has a significant effect on firm value, while NPL, LDR, CAR, and CSR do not have a significant effect on firm value.Keywords : firm value, NPL, LDR, CSR, ROA, and CAR.Correspondence to : anwarjr@yahoo.com  /wa: 082310369832 ABSTRAK               Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan dan corporate social responsibility (CSR), terhadap nilai perusahaan. Tujuan penelitian adalah seluruh perusahaan perbankan go public yang berjumlah 43 bank, namun berdasarkan kelengkapan data maka hanya 22 bank yang menjadi sampel dengan periode pengamatan 2011 – 2015. Variabel independen adalah kinerja perusahaan  (Non performing loan(NPL), Loan to Deposit Ratio(LDR), Return On Assets(ROA), Capital Adequacy Ratio(CAR), dan Corporate Social Responsibility(CSR), sedangkan variabel dependennya nilai perusahaan (Price Book Value). Analisis data yang digunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ROA memiliki pengaruh secara signifikan terhadap nilai perusahaan, sedangkan NPL, LDR, CAR, dan CSR tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan.Kata Kunci  : Nilai Perusahaan, NPL, LDR, CSR, ROA and CAR Korespondensi : anwarjr@yahoo.com  /wa: 082310369832
IMPLEMENTASI STRATEGI PEMASARAN UDANG VANNAMEI BAGI PETANI TAMBAK DI DESA NOREH KECAMATAN SRESEH KABUPATEN SAMPANG Mr Hidayatullah; Didin Fatihudin; Siti Salbiyah
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1317

Abstract

ABSTRACT  Sreseh community utilize empty land to build new business that is shrimp farming, shrimp species selected to be cultivated namely vannamei shrimp (Litopenaeus vannamei). The purpose of this research is to know the system of capital management, marketing strategy and distribution channel of vannamei shrimp farm in Noreh Village, Sreseh Sub-District, Sampang Regency. The method used in this research is descriptive method with qualitative approach. The conclusion of this research is that majority of farmers make capital loans to the collecting traders, either in the form of cash, production input or in the form of fries because the lending procedure is not convoluted.The results of this study states that the marketing channel I is selling to retailers because the partial shrimp vannamei shrimp had failed so it must be harvested and total revenue obtained by Rp.28.000.000 with a loss of Rp.8.500.000, marketing channel II uses its own capital and distributes directly to wholesalers or dealers with vannamei shrimp harvest earnings of Rp.71.500.000, while the marketing channel III uses loan capital to the collecting traders or middlemen and the vannamei shrimp harvest revenue is Rp.70.300.000 with net profit of Rp. 50.3 million after deducting capital lending.Farmers should work together to form a grup or a company engaged in vannamei shirmp farming sector in the form of provision of seeds, vitamin shirmp, feed and capital loans so that farmers are not tied to middlemen or merchant collectors and the result can be shared to farmers.Keywords : Marketing strategy, product, price, place, promotionCorrespondence to : hidayatullohebhenk@yahoo.com ABSTRAK  Masyarakat Sreseh memanfaatkan lahan kosong untuk membangun usaha baru yaitu budidaya tambak udang, spesies udang yang dipilih untuk dibudidayakan yaitu udang vannamei (Litopenaeus vannamei). Tujuan dari penelitian ini adalah untuk mengetahui sistem pengelolaan modal, strategi pemasaran dan saluran distribusi hasil tambak udang vannamei di Desa Noreh. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Kesimpulan dari penelitian ini adalah mayoritas petambak melakukan pinjaman modal kepada pedagang pengepul, baik berupa uang tunai, input produksi ataupun dalam bentuk benur karena prosedur peminjamannya tidak berbelit-belit.Hasil penelitian ini menyatakan bahwa saluran pemasaran I yaitu menjual ke pedagang pengecer karena saat parsial udang vannamei mengalami kegagalan sehingga harus dipanen total dan pendapatan yang diperoleh sebesar Rp.28.000.000 dengan kerugian sebesar Rp.8.500.000, saluran pemasaran II menggunakan modal sendiri dan mendistribusikan langsung pada pedagang besar atau bandar dengan laba panen udang vannamei yang diperoleh sebesar Rp.71.500.000, sedangkan saluran pemasaran III menggunakan modal pinjaman kepada pedagang pengepul atau tengkulak dan pendapatan panen udang vannamei yang diperoleh sebesar Rp.70.300.000 dengan laba bersih sebesar Rp. 50.300.000 setelah dikurangi peminjaman modal.Sebaiknya petambak bekerja sama membentuk sebuah grup atau perusahaan yang bergerak di sektor usaha tambak udang vannamei berupa penyediaan benur, vitamin udang, pakan dan pinjaman modal sehingga petambak tidak terikat pada tengkulak atau pedagang pengepul dan hasil bisa dibagi kepada petambak.Kata Kunci : Strategi Pemasaran, Produk, Harga, Tempat, PromosiKorespondensi  : hidayatullohebhenk@yahoo.com
Analisis Karakteristik Perusahaan Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014 Budi Wahyu Mahardhika; Anita Roosmawarni
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.746

Abstract

The purpose of this study is to analyze the impact of the variables: leverage (DAR), firm size (SIZE), market growth (GROWTH), profitability (ROE), firm age (AGE), managerial ownership (KM), Deviden policy (DPR) and liquidity  (CR)  on  firm value  (PBV) on manufacturing companies listed in Indonesia Stock Exchange 2010-2014 period. Research using purposive sampling method for taking samples. Data obtained on the basis of the publication of  Indonesian Capital  Market  Directory   (ICMD),  obtained  29 samples of manufacturing firms.The analysis technique used is multiple regression analysis. The F statistic test shows the model meets the criteria of fit because it has a significance value of less than 5% significance level. The result of t-test indicates that firm size and profitability significantly affect to the value of the firm because of it has a significance value of less than 5% significance level. While variable leverage, growth, age, liquidity, deviden policy and managerial ownership do not affect the value of the firm because they have a significance value of more than 5%.The result shows that predictive  ability  of the eight independent variables (leverage, firm size, growth, profitability, age, managerial ownership, deviden policy and liquidity) is 14,9%. Key Words: Characteristics Of The Firm, Leverage (DAR), Firm size (SIZE), Market Growth (GROWTH), Profitability (ROE), Firm Age (AGE), Managerial Ownwership (KM),  Liquidity (CR), Deviden Policy (DPR), Price book value (PBV) and Manufacturing Companies

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