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Prospect : Jurnal Manajemen dan Akuntansi
Published by STIE Rajawali Purworejo
ISSN : 22524118     EISSN : 30646316     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Prospect : Jurnal Manajemen dan Akuntansi : ISSN : 2252-4118 (cetak), ISSN: 3064-6316. Menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan studi ilmu Manajemen dan Akuntansi. Jurnal ini menyediakan tempat bagi para peneliti untuk berdiskusi, mengejar dan mempromosikan pengetahuan di bidang-bidang yang muncul dan berkembang dalam studi ilmu Manajemen dan Akuntansi. Artikel bisa ditulis dalam bahasa Inggris satau bahasa Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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ANALISIS TATA LETAK FASILITAS PRODUKSI TAS “RUMAH WARNA” : Studi Kasus Pada Pabrik Tas Rumah Warna Di Desa Semawung Kecamatan Kutoarjo
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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The purpose of this study is to analyze the layout of production facili ties on the row of Rumah Warna Bags so as to form an ideal process flow, effective and efficient. Limitations of the problem in this study only on the layout of production facilities is limited to the bag production room in the period of study year 2016 - 2017. Data analysis technique used in this study is using the operation process map, process sequence sheet, activity relationship map, and the diagram of the allocation of territory . Technique used in presenting data of research result that is using wor kflow diagram and flow of production process and diagram about layout and method. Result of research using operation process map there are 11 bag making operation process with total time taken for whole process is 20,75 minutes and mean time each process 1 ,88 minutes. Based on the process sequence of the whole process from start to finish process using 1 pencil pattern, 1 pattern cutting machine, 4 tools of giving glue, 5 actual sewing machine, 1 actual obras machine, 2 pieces of tweezers and 1 scissors for quality control and isolatape for packing process. Result of analysis of activity relation map, production room has 3 level of importance, 6 description of reason, packing space 2 level of interest, 3 description of reason, process space pattern 2 level o f interest, 5 description of reason, warehouse area 2 level of interest, 2 description of reason, 2 levels of importance, 2 description of reasons. From the results of the allocation diagram of the pattern space area, and the raw material warehouse and pac king room previously located outside the production area after the analysis based on the level of interest is now in the production area
PENGARUH RASIO PROFITABILITAS DAN LIKUIDITASTERHADAP KEBIJAKAN DIVIDEN PADA PTUNILEVER INDONESIA TBKPERIODE 2011 –2015
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This study aims to determine the effect of return on equity (ROE) and current ratio (CR ) to dividend payout ratio (DPR). This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the results of research that researchers do by using SPSS program shows that the correlation test results between ROE variables with House of the amount of - 0.947, while the correlation test results between CR variables with House of equal to - 0.252. In the coefficient of determination obtained results of 0.796 which means that the contribution of ROE and C R variables to the variable of the House is 79.6%, while the remaining 20.4% is explained by other factors not examined in this study. In t test result for ROE variable obtained t count equal to - 4,044, because t count value of ROE smaller than t table (-4,044 <-4,303) hence Ho accepted and H1 rejected so that partially no influence between ROE variable to DPR. While the result of t test for CR variables obtained t count - 0.133, because t count smaller than t table (-0,133 <-4.303) then Ho accepted and H2 rejected sothat partially no influence between variable CR to variable DPR. In the f test results show that the value of f arithmetic of 8.799, because the value of farithmetic smaller than f table (8.799 <19.00) then Ho accepted and H3 rejected,so there is no effect simultaneously between the variables ROE and CR to DPR variables
ANALISIS EFEKTIVITAS PELAKSANAAN PINJAMAN DANA BERGULIR PADA BADAN USAHA MILIK DESA (BUMDES) BERSAMA KECAMATAN BAYAN
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This study aims to determine the effectiveness of the revolving fund when viewed from the accuracy of the borrower's targets and the appropriate appropriateness of the Women's Group Loans, and to determine the effectiveness level of the revolving fund revenues from the January-December 2016 fiscal year.The data analysis used in this research is using Likert scale, and calculate the ratiobetween target projection rate and revolving rate of revolving fund loan in January-December 2016 period.Based on the distribution of respondents'answers, the number of scores obtained to evaluate the effectiveness of the revolving fund in Bumdes Bersama Kecamatan Bayan is = 6111. This result is obtained from the sum of all respondents' scores through 15 questionnaires about the effectiveness of the revolving fund loan at Bumdes Bersama Kecamatan Bayan. Thus, the effectiveness when viewed from the results of respondents is =6111: 7425 = 81% of the predefined criteria. Included in the category is very effective. Based on the calculation of the comparison between the target and the realization that the realization rate of loan repayment during 2016 reached 48%. Percentage 48% included in category strong enough / quite effective. Thus, it can be concluded that the effectiveness of the implementation of revolving fund loans when viewed from the loan repayment rate is quite effective. This is caused by arrears that have not been fully collected
PENGARUH PERPUTARAN MODAL KERJA, LIKUIDITAS, DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
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The purpose of this study is to find out how big the influence of working capital turnover, liquidity, and solvency on profitability in basic and chemical industries listed on the BEI. The data used in this study consists of Quantitative data, ie data in the form of figures derived from corporate financial report data into the research sample, the accounting period December 31, 2015, and routinely published every year in the form of Indonesian Capital Market Directory (ICMD) which accessed through www.idx.co.id in the form of financial report data of compan ies incorporated in the cement sub-sector listed on the BEI period 2015.This research data is processed using the program SPSS 17.0. The research findings show that: partially Working Capital Turnover (WCT) does not have a very significant effect on Return On Investment (ROI), the significant value obtained 83.2% greater than 5%. Partially Current Ratio (CR) has no significant effecton Return On Investmen (ROI), because the level of significance obtained is greater than the standard used is 63.9% of 5%. Partially Debt to Equity Ratio (DER) has no significant effect on Return On Investment (ROI), because the level of significance obtained is greater than the standard usedie 27.9% from 5%. From F test, the result of Working Capital Turnover, Current Ratio and Solvency (Debt to Equity Ratio) simultaneously have no significant influence on profitability (Return on Investment). The significant level obtained is greater than the standard used ie 33.1% of 5%.
PENGARUH FASILITAS PERMATA SKIN CARETERHADAP KEPUASAN PASIEN PADA RUMAH SAKIT UMUM PURWA HUSADA PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
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Abstract

This study aims to determine the relationship between Permata Skin Care facilities on patient satisfaction at Purwa Husada General Hospital. The analytical tool used is with tools SPSS 18.0 for windows. The research method used in collecting data is, multiple regression, coefficient of determination, t test, and test F. From the calculation of multiple regression obtained regression equation Y =14,194 + 0,170 XI + 0,173X2. Hypothesis testing resulted tcount of facial care (X1) is smaller than ttable value (1,028 <1,703) so hypothesis stating that there is positive and significant influence between facial care variable with patient satisfaction rejected, value of beauty product count (X2) more small from the ttable (1,257 <1,703) so the hypothesis that there is a positive and significant influence between beauty product variables with patient satisfaction in rejection. Testing Anova yield F number counted 1,792 by using confidence level 95% (ɑ = 0,05) obtained Ftabel 3,35. So Fhitung smaller than Ftabel (1,792 <3,35), hence can beinterpreted that facial care and beauty product variables simultaneously have no effect to patient satisfaction.
ANALISIS SIKAP KONSUMEN TERHADAP ATRIBUT PRODUKPINDANG PRESTO MURTADHOPURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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The purpose of this study is to determine consumer attitudes toward the attribute pindang presto Murtadho in terms of revenue. Pies attribute presto Murtadho namely: product attributes and price attributes. While the characteristics of consumers in this study based on the level of consumer income is divided into four groups, namely: (1) (<-Rp 500.000), (2) (Rp 500,000-Rp1,000,000), (3) (Rp 1,000,000-Rp 1,500,000) and (4) (>-Rp 1,500,000).The result of the research shows that the attitude of fishbein is obtained by the attitude value of whole (Ao) equal to 4,09, where the value is located in the reception area is very confident, that means the consumer can accept the product attribute and the price attribute at pindang presto murtadho business. Chi-Squaretest result that there is no difference of consumer to product attribute and prestopresto price attribute Murtadho in terms of consumer's income.Keyword: , product attributes and price attributes
PENGARUH RETURN ON ASSETS (ROA),RETURN ON EQUITY(ROE), DANEARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN PT INDOFOOD SUKSES MAKMUR TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODETAHUN 2011 –2016
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This study aims to examine the effect of Return On Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices. This research uses secondary data with research object of one company that is PT Indofood Sukses Makmur, Tbk. Analytical methods used are Multiple Linear Regression, Coefficient of Determination, Test T, and Test F.From the results of this study, through Regression Analysiscan be seen the relationship between ROA, ROE, and EPS on stock prices have a linear equation Y= 15.506 + 0.340X1 + 0.611X2 + 0.300X3. While through Determination Coefficient analysis, it can be seen that the relationship between ROA, ROE, and EPS on stock price has Adjusted R Square with negative value indicating that independent variable (ROA, ROE, and EPS) in PT Indofood Sukses Makmur atfinancial position year 2011-2016 Tbk can not be explained by the stock price(dependent variable). This happens when the value of R Square is too small because the ratio between the number of observations with the number of variables(k) is too small.So also with T test results indicating that Ho accepted Ha rejected which means partially no positive and significant influence between ROA , ROE,and EPS on stock prices. And for F test, indicating that Ho accepted Ha is rejected which means simultaneously ROA, ROE, and EPS no positive and significant influence to stock price, with the result of F arithmetic ≤ F table or 0,516 ≤ 5,79.
PENGARUH LIKUIDITAS DAN ARUS KAS TERHADAPLABA PT ANEKA TAMBANG DI BURSA EFEKINDONESIA
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
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The purpose of this research is to know the effect of liquidity and cash flow to earnings at PT Aneka Tambang In Indonesia Stock Exchange. Data collection using qualitative and quantitative methods. This research uses data analysis method, multiple regression, coefficient determination T test and F test. Based on the research that the authors do finally obtained the regression equation Y = (2.016) + 0.229X1-0.720X2. This means that if the value of the liquidity variable and the cash flows of the study are equal to zero, then the level ormagnitude of the profit variable will be (2.016), while angkadeterminasi is btained by 0.401 or 40.1% and the rest59.9% is influenced by other factors which was not investigated in this study. Partially there is no positive and significant influence between liquidity and cash flow to earnings. And simultaneously there is no positive and significant influence between variable liquidity and cash flow to earnings.
PENGARUH HARGA, PELAYANAN DAN LOKASI TERHADAP KEPUTUSAN PASIEN MENEBUS RESEP DOKTER : STUDI KASUS PADAAPOTEK K-24 PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
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This study aims to determine the Influence of Price, Service and Location on Decision of Patient Redeeming Prescription Doctor (Case Study At K - 24 Purworejo Pharmacy). Samples in this study are patients who redeem aprescription in pharmacy K-24 Purworejo more than 2x as many as 50 people . This research uses data analysis methods, multiple regression, coefficient of determination, t test and ftest. After doing research about the influence of price, service and location to decision of patient in redeeming prescription doctor (study of pharmacy K -24 Purworejo) hence obtained result as follows: There is partially positive influence and significant antaraharga to decision of patient redeem prescription doctor at pharmacy K-24 Purworejo with t count = 5,978 and p = 0,000 <0,05. There isinfluence secaraparsial and significant of service to decision of patient redeem prescription doctor at pharmacy K-24 Purworejo with t count = 7,939 and p = 0,000 <0,05. partially and significantly influence the location of the decision of the patient to redeem the prescription at the pharmacy K-24 Purworejo with tarithmetic = 1.552 and p = 0.127> 0.05.Ada there is a positive and significant influence simultaneously between price, service, and location to the decision the patient redeemed the prescription at K-24 Purworejo Pharmacy. Based on F value count = 44,982 and p = 0,000 <0,05. And the value of F table, then F arithmetic>F table (44,983> 2,807) or probability 0.000 <0,05 which means hypothesis four (H4) which states simul taneously there is a positive and significant influence influence price, service and location to the patient decision redeemed recipes accepted and HO rejected.
PENGARUH BRAND IMAGETERHADAP KEPUTUSAN PEMBELIAN PRODUK AYAM GORENG RUMAH MAKAN LEZZAT KUTOARJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2018): Jurnal Prospect STIE Rajawali
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The purpose of this study is to determine the effect of brand image with purchase decisions at Restaurant Lezzat Kutoarjo. Sampling technique in this research use Accidental Sampling. Since the population is large and the number is unknown and can not be measured with certainty, then the sample used is 100 people. Data analysis techniques used are simple regression, coefficient of determination,and t test. Based on the research that the authors do ultimately obtained the regression equation of the effect of brand image on the purchase decision as follows: Y = 5.163 + 0.646X. This means that, if the value of the brand image variable in the research object is equal to zero, then the level or amount of decision variable purchasing fried chicken products Leete 5.163. The amount of change of decision variable of purchase of fried chicken product of Lezzat Restaurant is 0,545, this means purchasing decision of 54,5% influenced by brand image variable, while 45,5% influenced by other variable not examined, such as price, strategic location, life, role and social status, and so on. The hypothesis produces a positive and significant influence between the brand image and the purchase decision.

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