cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota tegal,
Jawa tengah
INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 166 Documents
 5   6   7   8   9 
Keuangan Keperilakuan (Behavioral Finance): Sebuah Overview Mubarok, Abdulloh
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Peper aims to overview the study of behavioral finance that comprises the concept, the difference with the standard financial and underlying theoretical framework of behavioral finance. The discussion of paper is done with the study of literature by using literature from various sources such as journals, texbook and other reference sources.The results of this peper explained that there are fundamental differences between behavioral finance and financial standards. Financial standards built on the assumption that investors are rational and markets are efficient, while behavioral finance assumes that investors are normal human beings and the market is not efficient. Behavioral finance study based on the theory of limited to arbitrage and two psychological theories, namely the theory of heuristics and prospect theory. Theory of heuristics tries to explain the various bias beliefs that affect how investors think and make decisions like anchoring, representativenes, availability bias and overconfidence. While The prospect theory tries to explain various aspects of behavioral investors in the face of financial risks such as loss aversion, mental accounting, myopic loss aversion, self-control, regret aversion.Keywords: behavioral finance, financial standards, limited to arbitrage, cognitive psychology, heuristic theory, prospect theory
PERAN PEMIMPIN DALAM ORGANISASI Subroto, Setyowati
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Seorang pemimpin dalam organisasi memiliki peran yang sangat penting, karena tidak hanya sekedar memimpin, tetapi harus bisa memberikan visi dan misi atau arah kemana organisasi akan dibawa. Pemimpin juga harus mengenal pribadi bawahan dan mampu menggerakkan semua potensi dan tenaga bawahan seoptimal mungkin demi suksesnya sebuah organisasi.Kata Kunci : Pemimpin
EDUKASI KARAKTER YANG INOVATIF (Studi Tentang Kepribadian Muslim yang Toleran) Arif, Mohammad
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Education is an organization of the most fundamental in determining the life and future of a nation . Thus, in the process should be able to adjust to the conditions of the times. Education is very important to create a society berpedaban . Civilization of a nation will be added and the birth of an education system that is used by the nation. A civilized society , are educated people .According to Muhammad Naqib Al - Attas , Islamic education was more appropriately termed at- tadib ( compared tarbiyah term , study groups and other) because the concept of education tadib give adab / culture . Education takes place with a focus on the human being as subject and object , in order to meet the intellectual and spiritual potential . Along with rapid technological progress , automatically requires innovation in the field of education.Education is no longer enough organized traditionally , it flow without a clear target , and the absence of procedures for reaching a target that proved to be effective and efficient . If we retain the traditional ways without convening innovation , then obviously the Muslims and Islamic education will fall further behind in all aspects . For this reason the need for innovation in Islamic education is meant to be born Islamic education quality and competitive. Educational / character education is " an attempt to educate children to make decisions wisely and practice it in our daily lives , so that they can contribute to the environment " .Educational / character education is " a process of transformation of the values of life to be cultivated in a persons personality to become one in the behavior of the persons life " . Which contains three important key points , namely : a) the process of transformation of values , b ) cultivated in personality , and c ) become one in behavior.Characters in the school setting is " learning that led to the strengthening and development of the childs behavior ( students ) in their entirety based on a certain value referred to the school " . There are three important variables , namely : a ) the integrity of the character values in all subjects , b ) the spirit of development and strengthening of the behavior of learners , c ) the planting of the value derived from Pancasila and the 1945 Constitution , religious values , and norms in societyThe social function of religion is to support and preserve the existing community , both the unity and social solidarity . Religious social conditions can be seen in the activities of the students in pesantren salaf . The students in the study of religion and science uniquely pesantren always link between learning the value of obedience to the clerics and the value of devotion to God . Two elements ( learning and values obedience, piety) is a symbiotic mutualism . Value transendetal so closely in the life of students in pesantren salaf .Islam asserts that the human ego is free and therefore his actions can be assessed by reference to the rules of morality . Religion acts strengthen the unity and stability of the society by supporting social control, sustain the values and goals are established , and provides a means to resolve the error and alienation . Religion can also perform the role of the treatise and proved himself to be something that was not resolved or even a subversive influence of orchestrating the particular societyCultural strategy is designed for the development of mature personality for the people of Islam by broadening their horizons , widen the scope of their commitments, deepen their awareness of the complexity of the environment of mankind , and strengthen their solidarity with fellow human beings regardless of their political ideology , origins ethnicity , cultural background , and religious beliefs. In order for this goal can be achieved will require a full development of rational behavior of Muslims towards life. Commitment togetherness in maintaining harmony in diversity is needed . Peace will not be achieved without mutual respect and uphold a sense of togetherness in society . So it will be able to produce the tolerant Muslims , the bond of national unity in the NKRI.Keywords : Character, Education, Innovative.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERGABUNG DALAM SAHAM LQ45 Astuti, Neni; Fajri, Aminul
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine and analyze empirically the influence of intellectual capital (VAIC) on financial performance which proxied by return on equity ratio (ROE). Samples were financial statements of the companies belonging to the LQ45 stocks in 2010-2013. It can be concluded that the VACA and STVA effect on financial performance (ROE).This study proved that the intellectual capital have an important role for the creation of financial performance and high market value. Therefore, managers should improve the efficiency of physical capital, the efficiency of the employees management, organizational management and efficiency of the company to improve its financial performance and market value. In the selection of the investment, the investor can use the value of the three elements of intellectual capital to choose which company has the potential to produce good financial performance and high market value.Keywords: intellectual capital, VAIC, VACA, VAHU, STVA, financial performance (ROE)
PELAKSANAAN AKUNTANSI PERTANGGUNG-JAWABAN BIAYA TENAGA KERJA PADA PERUSAHAAN RITEL (Studi pada PT. Rita Ritelindo Purwokerto) Wibowo, Raden Arief
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research entitled “The Evaluation for Implementation of Employer’s Cost Responsibility Accounting in Rita Ritelindo Purwokerto”. The aims to know whether appropriate or not the implementation of employer’s cost responsibility accounting in Rita Ritelindo Purwokerto. The hypotheses is the implementation of employer’s cost responsibility accounting in Rita Ritelindo Purwokerto haven’t appropriate yet. Descriptive t test is the analysis tool. The conclusiont, the implementation of employer’s cost responsibility accounting in Rita ritelindo Purwokerto is already appropriate. The implications of this research is, to keep the accounting system of Rita Ritelindo Purwokerto need to pay attention on organizational structure such as job description and job dividing for each personal. There should be clear and detail organizational structure. Keywords: Ritel, responsibility accounting, cost accounting
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH JASA PERBANKAN DI PT BANK MUAMALAT INDONESIA TBK,UNIT PELAYANAN SYARIAH TEGAL Sujarwo, Makmur
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test the influences of attitude, motivation and religiousness on customer decision.The samples size of this research is 105 customer of Bank Muamalat Tegal. Respondent’s answer for close questions about variable that is researched in this research will be analyzed using index value and Double Regression Examination while the answer for open question will be analyzed qualitative.The results analyze shows that the attitude, motivation and religiousness have positive influence and significant for customer decision.Keywords : attitude, motivation, religiousness and customer decision.
PENGARUH YEAR END EFFECT TERHADAP PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI PERIODE TAHUN 2010-2014 Berniz, Yulis Maulida
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

New year is year where there is tradisional by the appearance of new spirit with new resolution. It affect to physicology of the investors factor / stock exchange decision taker to thereinvestment, where it cause to the fluctuate share value in Indonesian Stock Exchange. This researchs aim is to analyse is there any pattern system to waras effect January and there are difference return abnormal average 3(three) days before and after effect january. The Share that become a research sample is share from the manufacture company in the sector part of various listed industriesin BEI in 2010-2014. The research method which is being used to analyse whether there is a system pattern toward effect Jakarta an whether there any significant difference between return abnormal average before and after effect January by using normality test, descriptive, statistic and pairead samples test the outcome of the first hipotesis is the nonexistence of the pattern toward effect January to the return mean - adjusted model. The second hypotesis outcome is there is No significant difference between return abnormal average before and after effect January by using return mean adjusted modelKata kunci : January Effect, dan Abnormal Return.
PENGARUH KARAKTERISTIK INDIVIDU TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT UMUM DAERAH BREBES Rahayu, Sri
PERMANA Vol 6, No 2 (2015)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study entitled "Individual Characteristics Influence on Employee Performance At the General Hospital of Brebes". Goals to be achieved in this research are: 1. To find out if there is significant influence between Individual Characteristics on EmployeePerformance At the General Hospital of Brebes and 2. to determine how much influence Individual Characteristics on Employee Performance At the General Hospital of Brebes. This type of research is a case study at the General Hospital of Brebes, In a hypothesis test tool Spearmans rank and t test. Results obtained by analysis:correlation coefficient significance test results at 5% percent confidence level and degrees of freedom (85-2) obtained t table of 1.989 and on the calculation of t obtained at 2.2257 so t count> t table, then Ho is rejected and Ha received, meaning there is a significant correlation between individual characteristic of the employment of the employees performance, and the results of the calculation of the Spearman correlation coefficient of 0.9619, which means the proximity of the two variables is strong because the numbers one and positive approach. And his powerful this relationship can be seen from the performance of the employee (Y) on the determination coefficient of 0.558 or 55.80 percent.
Karakteristik serta Keahlian Relevan dalam Profesi Akuntan Forensik Astutie, Yanti Puji
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.366 KB)

Abstract

The main objective of this paper is to gain clearer understanding of the essential traits and core skills that forensic accountants are expected to possess for the varied investigative matters for which they are retained. This paper investigated   the differences preference between four groups about characteristic and relevant skills that should possesed by forensic accountants. The four groups which held as respondents are forensic accounting practitioners, accounting academics, attorneys, and society. The paper describes in detail the key findings and identities areas for further investigation.   Survey developed by online method using surveymonkey.com. The results of the present study provide much needed guidance to educators for the development of the forensic accounting curriculum by identifying pertinent skills to accompany a program of study. Findings of the paper result indcate that practitioners and academics agree that critical thinking, unstructured problem solving, investigative flexibility, and legal knowledge are important skills of forensic accountants. Attorneys and society rated deductive analysis as less important than did academics. The groups did not differ on oral and writen communication, or composure rankings. These results show that some skills are relevant and important to the outcome of forensic accounting education.
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA BPR DI JAWA TENGAH Mulyana, Yana
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.944 KB)

Abstract

People's Credit Banks, commonly abbreviated as BPRs, are one type of bank known to serve micro, small and medium entrepreneurs with locations that are generally close to where people need them. Every company, both banks and non-banks at a time (a certain period) will report all of their financial activities. From this report, it will be read how the real condition of BPR, including weaknesses and strengths possessed. This research is quantitative research. The object of this research is all Rural Credit Banks in Central Java. Data collection techniques use documentation techniques. Hypothesis testing uses classical assumption test analysis, multiple regression analysis, simultaneous test, partial test and coefficient of determination. From the results of the study it can be concluded that 1) the ratio of non-performing loans has no significant effect on BPR profit growth in Central Java, 2) the loan to deposit ratio has a significant effect on BPR profit growth in Central Java, 3) the capital adequacy ratio has a significant effect on growth BPR profits in Central Java, 4) return on assets ratio has no significant effect on BPR profit growth in Central Java, 5) ratio of operating costs to operating income has a significant effect on BPR profit growth in Central Java, and 6) ratio of non-performing loans, loans to deposit ratio, capital adequacy ratio, return on assets and operating costs to operating income simultaneously have a significant effect on BPR profit growth in Central JavaKeywords: financial ratio, profit growth, BPR

Page 7 of 17 | Total Record : 166

 5   6   7   8   9 

Filter by Year

2009 2019


Reset
Filter By Issues
All Issue Vol 10, No 2 (2019): Pebruari Vol 10, No 1 (2018): Agustus Vol 10, No 1 (2018): Agustus Vol 9, No 2 (2018): Pebruari Vol 9, No 1 (2017): Agustus Vol 9, No 1 (2017): Agustus Vol 8, No 2 (2017): Pebruari Vol 8, No 2 (2017): Pebruari Vol 8, No 1 (2016): Agustus Vol 8, No 1 (2016): Agustus Vol 7, No 2 (2016): Pebruari Vol 7, No 2 (2016): Pebruari Vol 6, No 2 (2015) Vol 6, No 2 (2015): Agustus Vol 6, No 1 (2014) Vol 5, No 2 (2014): Februari Vol 5, No 2 (2014): Februari Vol 5, No 1 (2013): Agustus Vol 5, No 1 (2013): Agustus Vol 4, No 2 (2013): Februari Vol 4, No 2 (2013): Februari Vol 4, No 1 (2012): Agustus Vol 4, No 1 (2012): Agustus Vol 3, No 2 (2012) Vol 3, No 2 (2012) Vol 3, No 1 (2011) Vol 2, No 2 (2011) Vol 2, No 1 (2010): Agustus Vol 2, No 1 (2010): Agustus Vol 1, No 2 (2010) Vol 1, No 2 (2010) Vol 1, No 1 (2009): Agustus Vol 1, No 1 (2009): Agustus More Issue