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INDONESIA
JURNAL MITRA MANAJEMEN
Published by Universitas Dirgantara Marsekal Suryadarma
ISSN : 19789297     EISSN : 27217191     DOI : https://doi.org/10.35968/jmm
Core Subject : Science, Education, Engineering,
Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Mechanical Engineering Other
Jurnal Mitra Manajemen adalah jurnal yang fokus pada semua program studi di universitas dirgantara marsekal suryadarma seperti Teknik Penerbangan, Teknik Aeronautika, Sistem Informasi, Manajemen Informatika, Teknik Elektro, Teknik Industri, Pengaturan Lalu Lintas Udara, Ekonomi, dan Hukum. Semua artikel harus mencakup validasi dari ide yang disajikan.
Arjuna Subject : Umum - Umum
Articles 208 Documents
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ANALISIS OPTIMALISASI PERENCANAAN PAJAK PENGHASILAN DALAM RANGKA PENGHEMATAN ARUS KAS KELUAR Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 8, No 1 (2016): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v8i1.506

Abstract

ABSTRACT This study aimed to analyze the outflow of savings as a result of optimization ofincome tax planning of the company research method used is descriptive method.This method in accordance with the purpose of this study was to depict or describethe properties of a situation and seek answers to the problems that have beenidentified in parts of the formulation of the problem. The results of this studyshowed that companies need to optimize the planning of income tax on the postsof income and expense, so the taxable income to be paid by the company to besmaller than it should be. After analysis of tax planning by the author based on theRule of Law taxation, companies can save on tax payments in a way that is legal.Keywords: Tax, Income Tax Planning.
PENGARUH GAJI TERHADAP KINERJA GURU HONORER DI SMP NEGERI 2 SOLOKANJERUK KABUPATEN BANDUNG Linda Noptalia; Karna Sopandi
JURNAL MITRA MANAJEMEN Vol 14, No 1 (2023): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v14i1.1034

Abstract

The aims of this study were (1) to find out the implementation of salary at SMP Negeri 2 Solokanjeruk, Bandung Regency (2) To find out the performance of honorary teachers at SMP Negeri 2 Solokanjeruk, Bandung Regency (3) to find out the effect of salary on the performance of honorary teachers at SMP Negeri 2 Solokanjeruk Regency Bandung. Furthermore, this type of research based on its method is ex post facto research which is part of the quantitative research method approach. The population in this study were all honorary teachers at SMP Negeri 2 Solokanjeruk, totaling 25 people and the data collection technique used was saturated sampling technique, which is a sampling technique when the entire population is used as a sample and is also known as a census. The data analysis technique used is descriptive statistical analysis and inferential statistical analysis using simple regression. The results of the study can be concluded: 1) The salary as seen from the results of the assessment of 25 respondents is in the medium category, which is equal to 60%, 2) Honorary performance teachers as seen from the results of the assessment of 25 respondents are in the medium category, which is equal to 72%, 3) There is a significant influence between the variable salary on the performance of honorary teachers seen from the results of the assessment of 25 respondents from the results of inferential statistical analysis showed a value with a significant level of 5%. So the salary contribution to the performance of honorary teachers at SMP Negeri 2 Solokanjeruk has a significant effect through the calculation of tcount > ttable, namely 2.75 > 2,069 so that the variable X on Y has a positive and significant effect. Keywords: Salary, Performance
Kinerja Efisiensi Industri Perbankan Indonesia: Bank Pembangunan Daerah Lis Sintha
JURNAL MITRA MANAJEMEN Vol 6, No 1 (2014): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v6i1.538

Abstract

AbstractTo achieve maximum benefit level, a company must be able to produce the optimaloutput level with a certain number of inputs (technical efficiency) and produces output with theright combination at a certain price level (allocative efficiency). The concept of efficiencymeasurement can be viewed either with a focus on the input side (input-oriented) or focus onthe output side (output-oriented). The second approach is analogous to the concept of theprimal and dual operations research techniques, which are like two sides of a coin, so that thetwo approaches will consistently produce the same conclusions about the relative efficiency ofa company to the relationship.For BPD who are not able to achieve 100% efficiency rating, to achieve the maximumvalue of the bank should increase total loan and total revenue portfolio. For the banks withBPD, especially medium and small can take several policies to improve the efficiency of theoptimal performance, through economics of scale in operations and focus on lending to micro,small and medium enterprises (SMEs). In addition, monetary authorities and governmentshould consider to from a Local Credit Guarantee Agency (LCGA). Credit guarantee is thecomplement of a credit system and can serve as a substitution for collateral, despite subograsibilling remains the duty of the creditor.Keywords: EfficiencyBank, Regional Development Banks (BPD)
MENGHITUNG DISTRIBUSI TEKANAN UDARA DAN GAYA HAMBAT (DRAG) KEPALA PESAWAT BOEING 777-200 Djoko Poernomo Djoko Poernomo; Tri Susilo
JURNAL MITRA MANAJEMEN Vol 5, No 1 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i1.562

Abstract

Abstrak: Suatu benda berada pada suatu aliran udara, maka akan terjadi gaya geser atau gesekan antara partikel-partikel udara dengan permukaan benda yang dilaluinya. Sehingga akan berpengaruh terhadap distribusi tekanan yang terjadi di sepanjang permukaan benda. Penelitian ini bertujuan untuk mengamati perubahan distribusi tekanan udara disekitar kepala pesawat jenis Boeing 777-200 terhadap perubahan sudut serang dan perubahan kecepatan serta mengetahui perbedaan besarnya gaya hambat yang terjadi terhadap perubahan sudut serang dan kecepatan. Dengan menggunakan metode numerik maka akan diperoleh hasil berupa distribusi tekanan udara yang terjadi di sekitar permukaan atas, depan dan bawah benda uji. Hasil penelitian menunjukkan bahwa distribusi yang terjadi di sekitar benda uji dipengaruhi oleh bentuk dari benda uji dan sudut serang yang diberikan pada benda uji. Pada kepala pesawat Boeing 777-200, semakin besar sudut serang maka besarnya gaya hambat akn meningkat. Gaya hambat pada benda uji kepala Boeing 777-200 diperoleh hasil berkisar antara 0.0013 – 0.0027 N. Kata Kunci: Distribusi Tekanan Udara, Gaya Hambat.
PENGARUH KUALITAS PRODUK, HARGA DAN LOKASI TERHADAP KEPUASAN PELANGGAN TOKO FANNY TEXTILE JAKARTA Joni Efendi; Nur Azizah
JURNAL MITRA MANAJEMEN Vol 10, No 2 (2019): JURNAL MITRA MANAJEMEN
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v10i2.333

Abstract

From the data processing perfomed using SPSS 20 for window, obtained multiple correlation coefficient (R) = 0.975, which means that there is a strong relationship or positive, and in the can (R2) at = 97.5% and the remaining 4.3%. To obtain the value of the multiple regression Y = 3.101 + 0.394 X1+ 0.340 X2+0.422X3  and for t test with a confidence level α = 5% obtained t value of 1.683 that there is a significant positive effect between the variable X1 to Y, and that there are significant positive significantly between variables X2 to Y, and there is a significant positive influence between the variables X3 to Y then Ho is rejected and Ha accepted, which means there is the influence of Product Quality, Price, and Location on Customer Satisfaction. As well as for the F–test with a confidence level α = 5% obtained Fvalue of 0.000 which is smaller than the value of the trust which means that the variables X1, X2, X3 are jointly significant effect – variable equal to Y. therefore it can be concluded that the regression model used in this study is correct and feasible.
PENGARUH DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN PT SUARA BERSAMA, JAKARTA Tajudin Tajudin; Taufik Supriadi
JURNAL MITRA MANAJEMEN Vol 12, No 1 (2021): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v12i1.630

Abstract

AbstractThis study aims to determine the effect of work discipline and motivation on employee performance at PT. VOICE WITHJakarta. This research uses a quantitative approach with a survey method. The population is 60 employees of PT. Suara Bersama is part of the Jakarta project division with saturated sampling technique. Methods of data collection using a questionnaire with a Likert scale of 1 to 5. The method of data analysis using descriptive analysis with the help of software Excell and SPSS version 24.0. The results showed that (1) work discipline partially had a positive and significant effect on performance (2) motivation partially had a positive and significant effect on performance (3) Work discipline and motivation simultaneously had a positive and significant effect on performance. The implication is that to improve employee performance, it is necessary to increase work discipline and motivation through increased attendance monitoring with finger print and compensation policies in accordance with applicable regulations. Key words: work discipline; motivation; performance
ANALISIS PIUTANG USAHA DALAM PENYUSUNAN ANGGARAN PIUTANG PT XYZ Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 9, No 1 (2017): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v9i1.496

Abstract

ABSTRACTSales is the core of the company's activities, but sales are not generating cash, generating sales of receivables, and further if the receivables are collectible will be converted into cash. Sales management and billing that will either make healthy company, but if the management of billing generate sizeable loss reserve accounts, the operation of the company would be disrupted. Analysis of sales resulting receivables budget can provide views of future cash receipts will come, so the good management of the budget accounts will provide realization of receivables that exceed the budget itself.XYZ is a manufacturing company, receivables management companies generate receivables loss reserves amounted to 0.78%, with a pattern of acceptable receivables 0.46% sales month, 52% received the next month, 38% received in the next two months, and 9.54% received last month. Keywords: Sales, Account Receivable, budget Accounts
PROSEDUR PENANGANAN BERAT DAN KESEIMBANGAN PESAWAT GARUDA GA 320 PADA SAAT TAKE OFF DAN LANDING DI UNIT LOAD CONTROL PT GAPURA ANGKASA Tri Susilowati; Dila Nurfadilah
JURNAL MITRA MANAJEMEN Vol 13, No 2 (2022): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v13i2.939

Abstract

Keseimbangan pesawat terbang sangat mempengaruhi penerbangan, dimana jumlah penumpang dan bagasi yang dibawa oleh penumpang. Prosedur penanganan keseimbangan pesawat tersebut dapat diwujudkan dengan adanya petugas load control yang bertugas untuk mempersiapkan, mengontrol dan membuat dokumen muatan pesawat atau unit yang menerima data – data pesawat dan muatan dari beberapa bagian yang terkait, yang kemudian harus di hitung untuk mendapatkan keseimbangan pesawat (Weight and Balance) yang optimum mengacu pada dua aspek yaitu Safety dan Economical operation yang telah ditetapkan oleh PT. Gapura Angkasa. Tujuan penelitian ini adalah untuk mengetahui prosedur penanganan berat dan keseimbangan pesawat Garuda GA 320 Pada Saat Take Off  dan Landing di Unit Load Control PT Gapura Angkasa sesuai dengan prosedur. Metode penelitian yang digunakan adalah metode penelitian kualitatif melalui studi pustaka, literature, dan pengamatan umum di lapangan. Data akan dianalisa dengan metode deskriptif kualitatif. Landasan teori yang digunakan adalah teori studi pustaka. Berdasarkan analisa data yang dilakukan, diperoleh kesimpulan bahwa pelaksanaan petugas Load Control melakukan perhitungan berat pesawat saat ini sudah menggunakan sistem komputer. Di mana semua data bisa di input melalui ALTEA informasi lengkap semua sudah tertera mulai dari jumlah penumpang, bagasi, cargo dan lainnya. Petugas load control harus mampu berkoordinasi sesuai dengan prosedur yang telah ditetapkan PT. Gapura Angkasa  dan pelaksanaan mengacu kepada SOP (Standard Operating Procedure) load control. Kunci: Prosedur; Petugas; Keseimbangan; Penanganan
KESELARASAN ASAS-ASAS HUKUM PERJANJIAN UNTUK MEWUJUDKAN KEADILAN BAGI PARA PIHAK DALAM SUATU PERJANJIAN NIRU ANITA SINAGA
JURNAL MITRA MANAJEMEN Vol 7, No 1 (2015): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v7i1.529

Abstract

AbstrakPerjanjian adalah suatu peristiwa di mana seorang berjanji kepada seorang lain atau di mana dua orang itu saling berjanji untuk melaksanakan suatu hal. Fungsi dan tujuan hukum kontrak tidak lepas dari tujuan hukum pada umumnya, yaitu: keadilan, kemanfaatan, dan kepastian hukum. Pembentukan suatu perjanjian harus dilandasi keadilan. Keadilanadalah sebagai suatu hal yang sangat penting dalam kehidupan manusia sesuai dengan Pancasila,yaitu: Sila kedua dan sila kelima, Pembukaan UUD 1945 alinea ke empat dan Pasal 28 D ayat 1 UUD1945. Berbicara tentang keadilan berarti adanya keseimbangan dan terjadinya kesamaan hak dankewajiban.Untuk tercapainya keadailan, dalam suatu perjanjian harus ada keselarasan dari seluruh asas-asashukum perjanjian antara lain: Asas kebebasan berkontrak, asas konsensualisme, asas kepastian hukum(pacta sunt servanda), asas itikad baik, asas kepribadian, asas kepercayaan, asas persamaan hukum,asas keseimbangan, asas kepastian hukum, asas moral, asas kepatutan dan asas perlindungan.Keseluruhan asas ini saling berkaitan satu dengan yang lainnya, tidak dapat dipisah-pisahkan,diterapkan secara bersamaan, berlangsung secara proporsional dan adil, dan dijadikan sebagai bingkaimengikat isi perjanjian tersebut.Namun dalam pembuatan dan pelaksanaan perjanjian tersebut sering tidak mencerminkankeadilan bagi para pihak, akibatnya sering menimbulkan berbagai masalah hukum.Didalam merumuskan dan melaksanakan isi substansi hukum harus memperhatikan kepentingansemua pihak untuk sama-sama dilindungi. Apabila timbul sengketa mengenai perjanjian penegak hukumharus mengutamakan keadilan dengan tidak semata-mata berdasarkan pada perjanjian yang dilandasikebebasan berkontrak dan kesepakatan namun harus memperhatikan keselarasan dari seluruh asasasasyangterdapatpadahukumperjanjian.
SISTEM KEAMANAN DATA DENGAN METODE CRYPTOGRAPHY Peniarsih Peniarsih
JURNAL MITRA MANAJEMEN Vol 4, No 2 (2012): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v4i2.585

Abstract

AbstractFor data protection is important enough there is no other way but to use a special programprotection / encryption of data. When this has been a lot of outstanding special program dataprotection either freeware, shareware, and commercial is very good. In general, these programsnot only provide a single method alone, but some kind so that we can choose who we think is themost secure. One method is public key encryption criptography. Cryptography is a science or artof secure messaging and performed by criptographer. Criptography Public Key cryptography isdone by combining the two related keys called a key pair of public and private keys. Both keysare created at the same time and relate it mathematically.Semetrik algorithm is a type of encryption algorithms are the most common. This algorithm iscalled symmetric because the same key used for encryption and decryption. Unlike the keys usedin public key algorithms, symmetric key that is used on keys typically change often. Whencompared with the public key algorithms, symmetric key algorithms are very fast and thereforeare more suitable when used to encrypt the data is very large. Modern cryptographic protocolsthat incorporate many current public key algorithm with a symmetric algorithm to obtain theadvantages of each algorithm.

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