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Arif Zainudin
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Multiplier: Jurnal Magister Manajemen
Published by Universitas Pancasakti Tegal
ISSN : -     EISSN : 27465942     DOI : https://doi.org/10.24905/mlt
Core Subject :
MULTIPLIER is a scientific and academic journal focusing on management-business-entrepreneurship related issues. The journal publishes original articles that emphasize studies and reviews related to business management and entrepreneurship, comprising human resources, marketing, and finance. Studies on the economic effects of government policies on the performance of private and public sectors are also welcome. The journal invites authors from both academicians and practitioners who would like to contribute their articles to be published in the journal. All articles submitted to the journal will pass a double-blind review and similarity check before publication. The frequency of publication is twice a year in May and November.
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Articles 42 Documents
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PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016) Akhmad Firdan Rakhman; Nur Ainy
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1285

Abstract

Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company
PENGARUH OMZET PENGHASILAN, TARIF PAJAK, SERTA SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA TEGAL Putri Rizqiyah Yuliyanah; Dien Noviany R; Baihaqi Fanani
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1286

Abstract

The influence of earning turnover, tax rate and self assessment system on taxpayer compliance of SMSe in Tegal City. (Study on tax payers of Micro, Small, and Medium Enterprises registered in KPP Pratama Tegal). Undergraduate Thesis. Tegal: Faculty of Economics and Bussines, Pancasakti University, Tegal. 2018. The purpose of this research is to the influence of income, tax rate, and self assessment system on taxpayer compliance SMEs in Tegal City. The sample in this research are 83 respondents there are is a bussines owners, micro, small, and medium in Tegal City. This research were collected through is quetionnaires. The test Instrument reliability in this research includes, validity test and reliability test. The test of Classic assumption include normality test, multicolinearity test, and heteroscedasticity test. For hypothesis test, we are using multiple linear regression analysis. The results of this research showed that the variable turnover income and self assessment system have  simultaneously (together) effect on taxpayer compliance SMEs in Tegal City with a significance value of 0.000. Partially on variable earning turnover have effect on compliance taxpayer SMEs in Tegal City with a significance value of 0,000, variable taxe rate have effect on taxpayer compliance SMEs in Tegal City with a significance value of 0,035, and variable self assessment system have effect on taxpayer compliance SMSe in Tegal City with significance value of 0,011.Keywords: Income Turnover, Tax Rate, Self Assessment System, Taxpayer  Compliance
IMPLEMENTASI PENATAUSAHAAN, AKUNTABILITAS PENGELOLAAN DAN PELAPORAN ALOKASI DANA DESA (ADD) DALAM PROSES PEMBANGUNAN DESA KERTAYASA KECAMATAN KRAMAT KABUPATEN TEGAL Ullum Inti Fahmi; Inayah Adi Sari; Yantie Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1287

Abstract

This  study  aims  to  determine  the  implementation  of  administration,  accountability management  and  reporting  the  allocation  of  village  funds  (ADD)  in  the  process  of  village development kertayasa kramat district tegal district. To achieve the test, used descriptive method with qualitative approach. Technique of data collection is done by observation, interview and documentation. The result of the research shows that the administration of ADD in Kertayasa Village has been good and according to the procedure, the accountability of ADD management has applied good principle and in accordance with the applicable regulation, the reporting of ADD has applied transparency and accountable principles and is in accordance with the rules set by the central government and Supervision and Development Kertayasa village has done well. Furthermore, in the village of Kertayasa in the making of reporting has been using the system that has been established by the Central Government of Village Finance System (SISKEUDES).Keywords: Village Fund Allocation, Administration,, Management Accountability and Reporting
PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN BREBES Sri Ratih Handayani; Jaka Waskito; Mr. Gunistiyo
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1288

Abstract

The purpose of this study was 1) To determine the effect of motivation and on employee performance at the Regional Representative Council Secretariat in Brebes Regency 2) To determine the effect of leadership on employee performance at the Regional Representative Council Secretariat Brebes 3) To determine the effect of motivation and leadership together the same to the performance of employees in the Secretariat of the People's Representative Council of Brebes. respondent from this study were 55 people. Data sources used were questionnaire, observation, interview and literature study. This research method is descriptive research with a quantitative approach, namely the data used in the form of numbers that are analyzed using statistics. Oriented research is more focused on matters relating to the influence of motivation and leadership on employee performance. The research object revolves around factors motivational factors that influence employee performance include physiological aspects, appreciation, security and self-actualization and leadership and employee performance. From the results of data analysis conducted, it can be concluded that there is a positive relationship of motivation (X1) to employee performance (Y). It can be seen in the results of multiple regression tests obtained regression coefficient 0.265 (X1), which indicates that every one percent increase in motivation will cause an increase employee performance is equal to the coefficient value. And there is a positive relationship between leadership (X2) on employee performance (Y) this can be seen in the results of multiple regression tests obtained regression coefficient 0.362 (X2), which shows that every one percent increase in leadership will cause an increase in employee performance at the coefficient value.Keyword: motivation, leadership, performance
PENGARUH NET INTEREST MARGIN (NIM) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP STABILITAS PERBANKAN INDONESIA Yulis Maulida Berniz
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1289

Abstract

Stabilitas perbankan merupakan hal penting, dimana dalam kestabilan perbankan terdapat kestabilan kondisi keuangan yang memiliki peran sebagai intermediary yaitu sebagai penyalur dana kepada pihak ketiga dalam bentuk kredit. Dengan peran perbankan ini diharapkan dapat membantu perekonomian negara melalui kontribusi berupa bantuan dana yang disalurkan. Kesehatan kondisi keuangan perbankan salah satunya dilihat dari bagaimana kinerja perbankan melalui net interest margin (NIM) yang merupakan bagian dari resiko pasar dan loan to deposit ratio (LDR) yang merupakan bagian dari resiko likuiditas. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh NIM dan LDR terhadap stabilitas perbankan di Indonesia. Penelitian diharapkan bisa sebagai masukan kepada pihak perbankan agar bisa meningkatkan kinerjanya. Metode penelitian berupa penelitian kuantitatif, dimana NIM diharapkan memiliki pengaruh positif terhadap stabilitas perbankan sehingga perbankan bisa meningkatkan kinerjanya melalui peningkatan NIM, dan loan to deposit ratio (LDR) yang merupakan rasio likuiditas untuk menilai kinerja bank dalam memenuhi kewajiban kepada para nasabah yang telah menanamkan dananya, stabilitas perbankan akan diukur menggunakan Z-Score.Kata kunci: Net Interest Margin, Loan to Deposit Ratio (LDR), Stabilitas Perbankan
PENGARUH CITRA RUMAH SAKIT DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN MELALUI KEPUASAN PASIEN (STUDI PADA RUMAH SAKIT UMUM KARDINAH TEGAL) M. Andi Ardiyanto; Mr. Tabrani
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1290

Abstract

M. Andi Ardiyanto. Influence of Image and Quality of Service To Consumer Loyalty Through Consumer Satisfaction (Study At Hospital KardinahTegal). Thesis.Tegal: Master of Management Pancasakti University of Tegal. 2017 The purpose of this research is to test empirically the influence of image and service quality to consumer loyalty through consumer satisfaction (Study AtHospital KardinahTegal). The research variables in this research are image, service quality, satisfaction and loyalty. The hypothesis of this study is the image and quality of service influence on consumer loyalty through consumer satisfaction. Data collection method used in this research is questionnaire. While the data analysis method used is SEM analysis using AMOS application The result of this research are (1) image have positive effect to satisfaction (2) service quality have positive effect to satisfaction (3) image have positive effect to loyalty (4) service quality have positive influence to loyalty (5) satisfaction positive effect to loyalty (6) Can mediate the influence of the image on loyalty but satisfaction can not mediate the influence of service quality on loyalty.Keywords: Image, Service Quality, Satisfaction, Loyalty
PENGARUH KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA PERAWAT DI RUANG RAWAT INAP RSUD KARDINAH KOTA TEGAL Nur Fitriani; Mr. Basukiyatno
Multiplier: Jurnal Magister Manajemen Vol 3 No 1 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v3i1.1291

Abstract

The purpose of this study is to examine and analyze the effect of compensation and organizational culture on performance by mediating job satisfaction of nurses. In this study, the population was all nurses in the Civil Hospital inpatient Kardinah. The sampling method using purposive sampling. Retrieval of data using questionnaires. Tests conducted by the research instrument validity and reliability, statistical test equipment being used is multiple regression analysis, R2 test and t-test, to test the significance of regression coefficients generated. The results showed that compensation is positive and significant effect on affective commitment, job satisfaction and commitment continuants, but had no effect on performance. Organizational culture of innovation and risk-taking has positive influence on affective commitment and performance. Results-oriented organizational culture has a positive effect on job satisfaction and performance. People-oriented organizational culture has a positive effect on job satisfaction. Affective commitment and commitment continuants positive effect on job satisfaction but had no effect on performance. Job satisfaction has a positive effect on performance. Affective commitment, job satisfaction and commitment continuants is purely capable of mediating variables to explain the effect of indirect compensation to performance. Affective commitment and job satisfaction are not able to explain the indirect effect of organizational culture of innovation and risk-taking on the performance of nurses in hospitals Kardinah Tegal City.Keywords: compensation, organizational culture, , job satisfaction and performance of nurses
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING Panggah Wira Angkasa; Dewi Indriasih; Baihaqi Fanani
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1292

Abstract

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure
PENGARUH SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI DAERAH ISTIMEWA YOGYAKARTA Paulince Grace Sigiro; Tutut Dewi Astuti
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1293

Abstract

The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors’ ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, HAK ARUS KAS, DAN DISCLOSURE OF RPT TERHADAP TRANSAKSI PIHAK BERELASI Rikhan Agustinah; Mr. Sumarno; Abdulloh Mubarok
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1294

Abstract

The purpose of this research is 1) to obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.

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