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PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
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Articles 8 Documents
 1 
Search results for , issue "Vol 8, No 1 (2016): Agustus" : 8 Documents clear
MENENTUKAN STRATEGI KOMPETITIF PENGGILINGAN PADI (RICE MILLING UNIT) UD. TANI JAYA DENGAN MENGGUNAKAN ANALISIS SWOT DI DESA NYAMPLUNG SARI, KECAMATAN PETARUKAN KABUPATEN PEMALANG, JAWA TENGAH Daryo, Mr.; Jalil, Mahben
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

Determining the Competitive Strategy of Rice Milling Unit UD. Tani Jaya Using SWOT Analysis in Nyamplung Sari Village, Petarukan District, Pemalang Regency, Central Java ". Essay. Tegal: Faculty of Economics, Pancasakti University Tegal. 2017. The purpose of the study was to analyze the UD strategy. Tani Jaya in achieving competitive advantage by using SWOT analysis. Data collection methods used in the study are interviews, documentation, literature. While the data analysis methods used are descriptive analysis, industry analysis, consumer valuation analysis, matrix analysis of internal strategy factors and external strategy factors (IFS-EFS) and SWOT Analysis Phase. From the results of rating (rating) the results of identification of strengths and weaknesses as internal strategic factors obtained a value of 2,922 with the criteria of being. The results of rating (rating) the results of identification of strengths and weaknesses as external strategic factors obtained a value of 2.896 with the criteria being. Total scores from internal and external factors are mapped into internal and external matrices, the current position of the company is in cell V, namely growth / stability.Keywords: SWOT Analysis
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN PERAN AUDITOR INTERNAL TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi Empiris BPR di Jawa Tengah) Budiningsih, Azizah Nuraeni; Adisari, Inayah; Mubarok, Abdulloh
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study is to determine the influence of competence, independence, professionalism, and the role of internal auditors on the implementation of Good Corporate Governance. The object of his research is BPR located in Central Java Region. The data were collected by using questionnaire method (primary) given to thirty internal auditors working in BPR. The analysis model used in this research is multiple linear regression analysis model which is done with the help of computer program SPSS version 23.0 for windows. The result of simultaneous research shows that the competence, independence, professionalism, and role of internal auditor have significant and significant effect on the implementation of good corporate governance proved by F = 76,975 significant 0,000 <0,05. Partially competence variable have positive and significant influence to the implementation of good corporate governance proved by significant value 0,005 <0,05, variable of independence have positive and significant influence to the implementation of good corporate governance proved with significant value 0,000 <0,05, professionalism variable have positive and significant to the implementation of good corporate governance is evidenced by significant value 0.000<0.05, the variable role of internal auditors have a positive and significant impact on the implementation of good corporate governance evidenced by significant value 0.042 <0.05. Keywords: Competence, Independence, Professionalism, Role of Internal Auditor, Good Corporate Governance.
PENGARUH SIKAP WAJIB PAJAK, KESADARAAN WAJIB PAJAK, PENGETAHUAN PAJAK SANKSI PERPAJAKAN, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT TANJUNG KABUPATEN BREBES Herwinarni, Yunarti; Anggraeni, Antika Reza
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

The purpose of this study is for know the influence of attitudes the taxpayer, taxpayer awareness, knowledge taxes, sanctions taxastion and accountability public service against taxpayer compliance in paying taxes motor vehicle. The research was conducted at the SAMSAT Tanjung City. The number of samples in this research is as many as 100 respondents with method sampling using slovin formula. Data collection is done through interviews, questionnaire and observation. Technical analysis of data who worn in the researching this is multiple liniear regression. Based of the result of analysis then it can be known that the parsial attitude the taxpayer does not significantly effect taxpayer compliance in paying taxes motor vehicle, tax payer awareness significantly effect taxpayer compliance in paying taxes motor vehicle office   SAMSAT Tanjung City,  knowledge taxes not significantly effect taxpayer compliance in paying taxes motor vehicle, sanctions taxastion not significantly effect taxpayer compliance in paying taxes motor vehicle, accountability public service significantly effect taxpayer compliance in paying taxes motor vehicle office SAMSAT Tanjung City. And simultaneously the tax payer attitudes, the taxpayer, taxpayer awareness, knowledge taxes, sanctions taxastion and accountability public service, significantly effect taxpayer compliance in paying taxes motor vehicle office SAMSAT Tanjung City.Keyword: attitudes, awareness, knowledge, sanctions, servicing, motor vehicle tax.
PENGARUH PERENCANAAN PAJAK DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERDAGANGAN BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Sulistyani, Tri; Kurniawan, Andika Dwi; Aulia, Cairin
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study was to determine the effect of tax planning and corporate assets simultaneously and partially on earnings management in large trading companies listed on the Indonesia Stock Exchange in 2012-2015. The population in this study are all companies that are members of large trading companies listed on the Stock Exchange in 2012-2015 with 32 companies. By using a purposive sampling technique obtained 21 companies that meet the criteria as a sample. The data collection method used in this study is documentation. While the data analysis used is testing classical assumptions, multiple linear regression analysis, simultaneous significance test (F statistical test), significant test of individual parameters (statistical test t) and coefficient of determination. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.0012 which is smaller than the value of α which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) tax planning on earnings management obtained probability of sig value of 0.003 which is smaller than α value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant individual parameters (statistical test t) company assets to earnings management obtained probability of sig value of, 608 which is greater than α value of 0.05. Keywords: Tax Planning, Company Assets, Profit Management.
PENGARUH NILAI KURS DAN TINGKAT SUKU BUNGA TERHADAP DANA PIHAK KETIGA PADA BANK DEVISA DI INDONESIA TAHUN 2010-2014 Saputra, Dimas Yan; Gunistiyo, Mr.
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

The purpose of this study was to 1) to analyze the influence of return on assets (ROA) on stock returns 2) to analyze the influence of return on equity (ROE) to stock return 3) To analyze the effect of the current ratio (CR) on stock returns 4 ) to analyze the effect of the debt to equity ratio (DER) on stock returns and 5) to analyze the influence of return on assets (ROA), return on equity (ROE) current ratio (CR) and a debt to equity ratio (DER) together on stock returns. Data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression analysis, partial testing, simultaneous testing and coefficient of determination. Research shows that a significant difference between the return on assets on stock returns. This is evidenced from the results of testing at test obtained significant results. A significant difference between the return on equity on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the current ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. There is no significant relationship between debt to equity ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the ROA, ROE, CR and DER to stock return. This is evidenced from the test results obtained F test probability value obtained significant results. From the calculation of unknown value determination coefficient of 0.658 means that return on assets (ROA) and return on equity (ROE) influence or contribute jointly to the stock return is affected by other factors that can not be explained.Keywords: Value Exchange, Interest Rate, the Third Party Funds
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN JASA SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI BANGUNAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Anastasia, Elza Aldilla; Utami, Yuni
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

Effect of Profitability, Capital Structure, and Good corporate governance on the Value of Service Companies in the Property, Real Estate and Building Construction of Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 20112015. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal 2017. The purpose of this study was to determine the effect of profitability, capital structure and good corporate governance on the value of service companies in the property, real estate and building construction sectors property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The hypothesis in this study is that it is assumed that profitability, capital structure and good corporate governance have an effect on the value of service companies in the property, real estate and building construction sectors, property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression, simultaneous test, partial test, and coefficient of determination analysis. From the results of the t-test calculation, the value of tcount is 3.663> t table of 1.98 with a significance value of 0.000 <0.05, meaning that there is a positive and significant effect on profitability on firm value. From the results of the t-test calculation, the value of tcount is 0.035 <ttable of 1.98 with a significance value of 0.972> 0.05, which means there is a positive and insignificant effect of the capital structure on firm value. From the results of the t-test calculation, the value of tcount is 1.829 <ttable of 1.98 with a significance value of 0.071> 0.05, which means there is a positive and insignificant effect of good corporate governance on firm value. Based on the results of the F test obtained Fcount of 5.573> Ftable of 2.68 with a significance value of 0.001 <0.05 means that there is a positive and significant effect of profitability, capital structure and good corporate governance on firm value.Keywords: Profitability, Organizational Structure, GCG, Corporate Value.
PENGARUH MODERNISASI SISTEM ADMINNISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei Pada KPP Pratama Tegal) Murdiati, Sri; Setyaningrum, Heni Puji; Dwi, Kuspriatin
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

This research aims: to determine the effect of modernization of organizational structure, modernization of organizational procedure, modernization of strategy organization, modernaziation of cultural organization simultaneously and partially on tax compliance. Data collection methods used were questionnaires. Population oh this research as many as 101 respondents, while the sample taken in this study amounted to 48 respondents. The data analysis method used is the analysis of multiple linier regresi along with classic assumption test, test hypotheses, as well as the coefficient of determination. The result of this study is the first hypothesis of all independent variables simultaneously affect the significant value of 0.000. The second hypothesis of modernization of organizational structure has no partial effect on the significant value of 0.386. The third hypothesis of modernization of organizational procedures has no partial effect on the significant value of 0.949. The fourth hypothetical modernization of organizational strategy had no partial effect on the significant value of 0.161. The fifth hypothesis of modernization of organizational cultural has a partial effect on the significant value of 0.001. The result of coefficient determination test obtained R2 value equal to 0,423 or 42,3%. It can be interpreted that 42.3% taxpayer compliance in this model is influenced by modernization of organizational structure, modernization of organizational procedures, modernization of strategy organization and modernization of cultural organization. While the rest of 57.7% influenced by other factors outside the model of this study.Keywords: Modernizational of Organizational Structure, Modernization of Organizational Procedure, Modernation of Strategy Organization, Modernization of Cultural organization, Compliance Taxpayers.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia) Muttaqin, Ibnu; Alnur Dewi, Windi Niyyati; Nafi, Ilman
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

This study aims to examine the effect of good corporate governace the extent of tax avoidance to companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange . Elements of corporate governance that is used is the ownership of institutional, audits quality, independent commissioner, audit committee, profitability (return on assets), company size, and characteristic of executive (company risk). The population in this study was all companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange 2011 until 2016. The study sample was determined by the purposive sampling method.The method of analysis that used is regression analysis multiple.The analysis showed that audits quality, audit committee, and company sizehas effect the tax avoidance. Whereas ownership institutional,independent commissioner, return on assets, and company risk has not effect the tax avoidance.Keywords: Corporate Governance, Ownership Institutional, Audit Quality, Independent Commissioner, Audit Committee, Return On Assets, Company Size, Company Risk , Tax Avoidance.

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