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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 166 Documents
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PENENTUAN PROFITABILITAS KOPERASI MELALUI EFISIENSI MODAL KERJA DAN EFEKTIVITAS PENGENDALIAN BIAYA Ariyanti, Mrs.; Indriasih, Dewi; Tabrani, Mr.
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

This study is aimed to analyze the efficiency of working capital and the effectiveness of cost control on probability. Population and sample in this research is Financial statement of PKP-RI Tegal City in 2012-2016. The Collection data in this study is quantitative. Sources of data in this study is secondary data which is obtained from financial statements PKP-RI Tegal city in 2012-2016. The Data collection technique in this research is documentations. Data analysis method use Trend analysis. The result indicate that the working capital efficiency is descreased, the working capital rotation was only 0,49% in 2013 mean while the lowest working capital rotation in 2016 was 0,29% this had impact on the low profitability level meanwhile the effectiveness of cost control also descreased but it is not significant.  At the level of profitability of PKP-RI Tegal City also get fluctuations, the highest profitability level in 2012  is  2,02% meanwhile the lowest is in 2013 at 1,43 and it is still below the standard. Keywords: Working Capital; Cost Control; Profitability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI TAHUN 2011-2015 Azis, Mohammad Nur; Herwinarni, Yuniarti; Saputri, Rizqo Suci
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is to analyze the effect of leverage, company size and profitability together on earnings management in the textile and garment sector manufacturing companies listed on the Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the Classical Assumption Test, Simple Linear Regression Analysis, Partial Testing (t-Test), Multiple Linear Regression Analysis, Simultaneous Testing (F Test), Determination Coefficient Analysis (R Square). Some conclusions taken in this study are from the results of the calculation of simple leverage regression testing on earnings management using SPSS obtained sig = 0.847> 0.05 so it can be concluded that leverage does not affect earnings management. From the results of simple regression testing company size measurement of earnings management using SPSS obtained sig = 0.016 <0.05 so that it can be concluded that the size of the company influences earnings management. = 0,000 <0,05 so that it can be concluded that profitability has a significant effect on earnings management. From the results of the calculation of multiple regression testing leverage, company size and profitability together on earnings management using SPSS obtained a sig value = 0,000 <0,05 so that it can be concluded that leverage, company size and profitability jointly influence earnings management.Keywords: Leverage, Company Size, Profitability, Profit Management
ANALISIS PENGARUH PELATIHAN, BANTUAN MODAL, DAN CARA PENGELOLAAN USAHA TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS UMKM SENTRA BATIK DESA BENGLE KAB. TEGAL) Amalia, Mei Rani
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Micro, Small, and Medium Enterprises (MSME) scale have an important role for the national income in Indonesia. They were proved ? could be survive while the country had economic crisis. This study aims to determine analysis the influence of training, capital, and the managerial empirically to MSME income (case study to MSME of batik centre). This research used 60 samples with purposive random sampling technique. Data were collected through observation, interview, and questionnaires.  The analysis method of this research is linear multiple regression. The results of the analysis indicate that partially and simultaneously independent variables affect MSMEs income.  Keywords: training, capital, income, MSMEs
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), STRUKTUR KEPEMILIKAN, MANAJEMEN LABA, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Noviyanti, Fanny Richa; Anggra, Eva; Muttaqin, Ibnu
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

The purpose of this research is to analyze the effect of corporate social responsibility disclosure, ownership structure, earnings management, and leverage toward tax agressiveness. The population in this research are all companies listed on BEI with coal minning company as a sampel. Using purposive sampling as the sampling technique, 6 companies are selected as samples. The reasearch period used is 5 years period. Data analysis technique used in this research is multiple linear regression, which previously performed the descriptive statistics, the classic assumption test, and hypothesis testing. The results of this research in the first hypothesis shows that corporate social responsibility disclosure, ownership structure, earnings management, and leverage have no effect simultaneously toward tax agressiveness with significance level of 0,482. The second hypothesis showed the corporate social responsibility disclosure has no significant effect toward tax agressiveness on the level of 0,453. The third showed the ownership structure has no significant effect toward tax agressiveness on the level of 0.182. The fourth hypothesis showed that earnings management has no significant effect toward tax agressiveness on the level of 0.946, and the fifth hypothesis show leverage has no significant effect toward tax agressiveness on the level of 0,295.  Keywords: corporate social responsibility (CSR), ownership structure, earnings management, leverage, tax aggressiveness
BREAK EVEN POINT ANALYSIS OF BUDGETING SYSTEM UD. BAROKAH TANI IN KABUPATEN BREBES Purwanto, Medi Tri
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study is (1) To determine whether the total sales value at UD. Barokah Tani in Kabupaten Brebes is located at the level of the break even point . (2) To determine whether the percentage decline in the value of total sales of the company can be tolerated so as not to experience losses (margin of safety) and are under contribution ratio . (3) To determine whether the change in the value of total sales has a positive effect on corporate earnings changes The research method used is a case study at UD. Barokah Taniin Kabupaten Brebes, while the formula used to test the hypothesis Break Even Point, Margin Of Safety, Contribution Margin Ratio, Degree Of Operation Ratio. From the results of this analysis can be concluded as follows : (1) The company's total sales value is greater than the value of sales at the level of the break even point. It can be shown from the comparison table between the total value of sales by value of sales at the break even point. The average sales total is Rp 2,113,954,400.00 while the average level of sales at the break even point is Rp 1,999,576,794.00. So the first hypothesis which states that the value of the company's total sales were above the level of sales at the break even point. (2) Margin Of Safety Ratio corporate average smaller than the Contribution Margin Ratio corporate average margin of safety ie the average is at 5.52 % while the Contribution Margin Ratio is average by 85.85 %. So the second hypothesis which states that the Margin of Safety Ratio under the Contribution Margin Ratio is received. (3) Degree of Operation Leverage (DOL) for the lowest company high of 14.79 and 20.25 (positive). Means the third hypothesis which states that the value of sales of a positive effect on operating income is received. Based on the conclusions that can be implied as follows : (1) In the work plan and budget necessary to complete the company's profit analysis break even point, because by using the break even point analysis can be known relationship between the magnitude of the cost, selling price, the value of sales and profits to be planned for the coming time. (2) Companies need to maintain and even increase the value of sales by expanding the area of marketing, both domestically and abroad. This meant that the difference between the value of total sales by value of sales at the level of the break even point is larger, because the difference in value greater sales of the company can avoid impairment losses in case of sale of the company to the extent of security (Margin Of Safety). It also meant that the company can maintain the selling price has been achieved. Keyword : Break Event Point, Budgeting System
PBB–P2 DIALIHKAN SECARA BERTAHAP DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH Sulistyani, Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Land and Building Tax (PBB) is a state tax imposed on the land and or buildings. Under Article 185 of Law No.. 28 of 2009 on Regional Taxes and Levies, since January 1, 2010, the management of land and building tax Rural and Urban Sector (PBB P-2) was transferred from central government to local governments, or from previously classified as central taxes to the local tax . The transfer of the management of PBB-P2 throughout the county / city begin no later than January 1, 2014. The transfer of the management of land and building tax Rural and Urban Sector (PBB-P2) is done in stages. With this transfer, all income from the PBB-P2 (100%) will go into local government. Keywords: Tax on Land and Building Rural and Urban Sector
MEKANISME PENENTUAN HARGA: PERSPEKTIF EKONOMI SYARIAH ., Amirah
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Marketmechanismsisanexchange of goodsandservices and have beengoing on since thebeginningof humancivilization. The importance ofthe marketin Islamcan not be separatedfrom thefunctioning of the marketasan arena forthe sale and purchaseof physicalactivity, butthe rules, normsandissues related tothe market, one of which isthe determination ofthe price. In the concept ofshariaeconomics, determination of priceis doneby consensusbetweensellersandbuyers. In contrasttoconventional economicbargainingdonebythe strengthandability ofeach partyto argue.The basic assumptionused inthis conceptnotonlyto maximizeprofitsorincreasewealthper se,asthere isthe underlying assumptioninthe conventionaleconomy, butmusthave theintentionto help each other, andfacilitatebetween thetwo sides. Interventioncan be doneduring thedetermination of priceconcernsandprotectthe interests ofsociety at large, andthere is noinjured party. Keywords: Price, sharia economic
Mekanimse Tata Kelola yang Ada Di Perusahaandan Pengarunya TerhadapKinerja Perusahaan yang Mmemiliki Struktur Kepemilikan yang Berbeda dalam Keadaan Ekonomi yang Tidak Menentu Astuti, Neni
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

This article examines the relationships among ownership structure, firm risk, economic uncertainty, and governance mechanisms. Governance mechanisms, play the role of reducing opportunistic behavior by either shareholders with controlling interest in the company or manajemen in a company with dispersed shareholding, to undertake financing, investment decisions that benefit their interests, while adversely affecting those of other shareholders, especially those with minority interests (in the case of controlling shareholders); and all stakeholders, including shareholders,creditors among others (agency costs). Under conditions of economic uncertainty, given similar governance mechanisms, firms with controlling interests that takes the form of families or family groups, are shown to be more vulnerable to opportunistic behavior than firms with other forms of ownership structure. This happens to be the case even if such firms are listed on capital markets, since the proportion of shares listed is more often than not, small, which is intended to ensure that though such firms are obliged to abide by information disclosure requirements at a regular basic which is one form of corporate governance, those with controlling retain their clout in determining key financing, investment, and even dividend policies. To that end, the short paper recommends regulatory authorities to impose more stringent corporate governance requirements during conditions of economic adversity for firms that have controlling interests that take the form of families or family groups, private interest groups driven entirely by profit motives and even state owned enterprises. Key Words: Economic uncertainty,capital structure, corporate governance, incentive mechanisms
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kota Tegal Sebagai Indikator Layanan Publik Faqihudin, M.
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

The purpose of this research is to: analyze financial performance Tegal local government in terms of the ratio of the area of financial independence, analyzing financial performance Tegal local government spending efficiency in terms of ratios, and analyze the financial performance of local governments in terms of Tegal, Tegal PAD effectiveness ratio. The method used in this study is that research using secondary data archival research (archival research) where the data describing past events (historical). Because this study used secondary data from the data collection techniques used is to use a search technique records or documents. Analysis of Variance calculation results Expenditure 2006 to 2010 showed a positive figure, the difference / variance approach the same from year to year . This means that local governments have taken advantage of Tegal is well on budget expenditures that have been made by the Government of Tegal is smaller than the planned budget. Analysis of the calculation results Spending Growth 2006 to 2010 was positive, although when viewed from up and down and the percentage experiencing considerable growth decline in 2010. In general, the City Government has effort Tegal Expenditure utilization in the budget is always positive growth. Efficiency Analysis of the results of calculations Expenditure Tegal from 2006 to 2010 is less than 100 per cent where the smaller the ratio, the more efficient spending, and vice versa. Budgets will be efficient if the ratio is less than 100 and vice versa. Keywords: Variance Results Expenditure, Spending Growth, Effectiveness Financing.
Karakteristik Machiavellian Dalam Profesi Akuntan Astuti, Yanti Puji
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Tujuan dari penelitian ini sebagai aplikasi terhadap profesi akuntansi adalah: (1) untuk memberikan bukti tentang sifat Machiavellian dalam hubungannya dengan akuntan, (2) untuk menguji variabel demografi umum akuntan dalam hubungannya dengan sifat Mach, dan (3) mencatat hubungan antara sifat Mach, kepuasan kerja/karir, dan ideologi etis akuntan. Penelitian yang mengkaji karakteristik personal atau kepribadian Machiavellian menunjukkan bahwa seringkali kepribadian Machiavellian merupakan variabel yang secara signifikan mempengaruhi pilihan karier dan perilaku di tempat kerja. Penelitian ini mengajukan sejumlah research question (pertanyaan penelitian) yang mengkaji hubungan antara karakteristik machiavellian dengan karakteristik demografis akuntan, kepuasan kerja, kepuasan karier dan ideologi etika. Hasil temuan mengindikasikan bahwa secara umum, para akuntan yang berpartisipasi dalam penelitian ini secara signifikan kurang machiavellian. Di sisi lain karakteristik machiavellian yang dimiliki akuntan baik tinggi ataupun rendah tidak berpengaruh terhadap kepuasan kerja rendah dan sikap relatif etis. Hasil temuan menunjukkan bahwa dalam mencapai sukses (dalam profesi akuntansi) perilaku machiavellian tidak diijinkan, dan penyebaran standar etis diharapkan dapat mempertahankan tingkat integritas yang tinggi dalam profesi akuntan. Kata Kunci : Machiavellianism, akuntan, karateristik pribadi, kode etika akuntan, idealisme, relativisme.

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