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The Asia Pacific Journal Of Management Studies
Published by Universitas La Tansa Mashiro
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3 No 2 (2016)" : 6 Documents clear
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Wiwin Winingsih
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.213

Abstract

Return On Equity ratio state is not good then it would indicate that the company is less efficient in the use of their own capital so that the rate of return to shareholders will be smaller. Current Ratio level that is too high is not good, because it reflects the current assets that are not being used effectively and is unable to obtain the maximum profit.         The method used is associative method with quantitative descriptive approach. The population is the entire Food and Beverage companies listed in Indonesia Stock Exchange (IDX), which amounted to as many as 13 companies. Samples used as many as 10 companies, in which the sample was drawn using purposive sampling technique. This study using multiple linear regression techniques.        The results of this analysis, the Current Ratio significant effect on Return On Equity (ROE), Debt To Equity Ratio no significant effect on Return On Equity (ROE), then the Current Ratio and Debt To Equity Ratio significant effect on Return On Equity (ROE).The conclusion of this study are: 1. Conditions Current Ratio highest value obtained by PT Delta Djakarta (DLTA), the lowest value obtained PT Siantar Top (STTP). Conditions Debt To Equity Ratio highest value obtained PT Mayora Indah (MYOR). The lowest scores were obtained by PT Delta Djakarta (DLTA) is 0.22. Conditions Return On Equity highest value obtained by PT Delta Djakarta (DLTA). The lowest value was obtained PT Sekar Laut (SKLT). 2. Current Ratio significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. 3. Debt To Equity Ratio no significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. 4. Current Ratio and Debt To Equity Ratio significant effect on Return On Equity (ROE) on Food And Beverage companies listed in Indonesia Stock Exchange (BEI).
PENGARUH TINGKAT FREE CASH FLOW TERHADAP INVESTMENT OPPORTUNITY SET PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ria Lusiana; Firda Mufidah; Nur Habibah
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.214

Abstract

The purpose of this study is to find out whether there is an influence of the level of free cash flow on the price of investment opportunity set. This study analyzes the effect of free cash flow on investment opportunity sets. The sample of this study were 11 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012-2015. Data analysis uses statistical calculations of regression analysis and hypotheses using the SPSS 20.0 for Windows program.This study uses the dependent variable investment opportunity set and the independent variable is free cash flow. The results show that free cash flow has a significant effect on the investment opportunity set of manufacturing companies listed on the IDX. This is indicated by t_ (count) = 2.103, and t_table = 1.678 with a correlation coefficient of r_xy = 0,150, which means that between X and Y variables there is a very weak or good correlation value with a regression equation Y = 6725.630 + 0.035X
PENGARUH BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN STUDI KAUSAL PADA PERGURUAN TINGGI LA TANSA MASHIRO RANGKASBITUNG DI KABUPATEN LEBAK Mike Mega Rahayu
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.392

Abstract

The purpose of this study was to analyze the influence of organizational culture on employee performance and motivation. At La Tansa Mashiro College. simultaneously and partially significant in improving the performance of employees at La Tansa Mashiro College. Respondents in the study conducted by taking a sample of 63 people, the data collected by using a questionnaire with a list of questions, the analysis technique.  The data used is multiple regression analysis using SPSS 20 for windows. While partially variables no significant effecton the performance of employees at La Tansa Mashiro College. Based on the results of multiple regression analysis proved that the influence of organizational culture, motivation, and performance of employees simultaneously and partially significant in improving the performance of employees at La Tansa Mashiro College. The implicationsof this study, is the employee's performance. Must be improved,  especially in terms of : the work must comply with the standards, the ability to complete the work and attitude of cooperationof employees in completing the work.  Motivation should be  strengthened, especially in terms of communication and attention superiors to subordinates,  superiors support to providea good example.  Employees should be improved, especially in terms of: the responsibility for the work and maintain a good working atmmosphere on the job.
PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI WILAYAH KPP PRATAMA PANDEGLANG Rudiyanto Rudiyanto; Hidayatullah Hidayatullah
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.211

Abstract

The number of tax payers is increase for years . But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers  in Pandeglang by using several independent variables s uch as awareness of the tax payer and the service tax authorities. The purpose of this study was to analyze the influence  of  awareness  of  the  taxpayer  and  the  service  tax  authorities  against  an individual taxpayer compliance.  The population of this study is individual taxpayers. Based on data from the KPP  Pratama  Pandeglang,  until  the  end  of  2015  there  were  89.193  individual taxpayers.  Not  all  population  have  been  used  in  this  study  to  the  time  and  cost  efficiency. Therefore, carried out the sampling. Sampl ing was  done by simple random sampling  method.  The  number  of  sample  is  100  people.  Primary  data  collection method  used  is  a  survey  method  using  questionnaires  media.  Data  analysis techniques used in this study is the technique of multiple regression analys is.  Based on the results of the analysis undertaken concluded that awareness of the tax payer and the service tax authorities have a positive and significant impact on taxpayer compliance.
PENGARUH GAYA KEPEMIMPINAN DAN PENGEMBANGAN KARIR DENGAN KINERJA Yumhi Yumhi
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.379

Abstract

This correlational research is aimed at obtaining information related to possibility whether carrer is related by leadership style and carrer development. The research was conducted at the BAPPEDA by using survey method with correlational applied in testing hypothesis. Sevently five participants were selected as samples by boring sampling. The result indicate that carrer development has the greatest influence. Based on the finding it could be concluded that variation of the carrer development might have been related by the variation of leadership style and carrer develompnet. Therefore, leaderhip style and carrer development. Should be put into consideration in developing carrer
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN EARNING PER SHARE (EPS) PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Ela Widasari; Mamah Mamah
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.212

Abstract

Intention of this research is to know Economic Added value influence ( EVA) And Earning Per Share ( EPS) to share return at company of pharmacy which list in Effect Exchange Indonesia ( BEI).Methodologies which is used in this research of  comparability causal  that is explaining  relation  between variable.  And Method data collecting in this research through secunder data collecting and book study. In this research of  researcher use pharmacy sector manufacturing business which list in Effect Exchange Indonesia period 2011-2015 as research object. And  Population and this research sampel is 6 company which list in BEI.The hypothesis of this study is to describe not or the relationship between the Economic Value Added (EVA) and Earning Per Share (EPS) to stock return either partially or simultaneously, and the results concluded that the partial Economic Value Added (EVA) and Earning Per Share (EPS) has no effect on return shares, while simultaneously Economic Value Added (EVA) and Earning Per Share (EPS) effect on the company's stock return Pharmaceutical period 2011-2015.

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