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INDONESIA
Journal The Winners
ISSN : 1412121     EISSN : 25412388     DOI : -
Core Subject : Social,
Arjuna Subject : -
Articles 672 Documents
Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan Soekarso Soekarso
The Winners Vol. 10 No. 2 (2009): The Winners Vol. 10 No. 2 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i2.710

Abstract

In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.
Using EVA Method to Assess Achievement of BEJ Registered Retail Trade Company Haryadi Sarjono
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.711

Abstract

This research aims to evaluate the the achievement in terms of the company finance, on whether it adds value or not to shareholders and investors) in generating profit on top of used capital or normally mentioned as the method of EVA. This research was carried out against 10 retail trade companies that registered in BEJ during the finance year of 2005 by using the documentary or secondary data obtained from the Centre of the Pasar Modal Reference (PRPM) in the Building of Bursa Efek Jakarta (BEJ). Evaluation results suggested 6 companies for future investment.
Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana Heri Sukendar W.
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.712

Abstract

This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia. In the early part, background of the convergence from Indonesian GAAP to IFRS is discussed, both economically and politically to the latest developments in the convergence to IFRS at the present. Furthermore, it is also described the basic framework of the IFRS, which is the fundamental preparation of financial report under IFRS. At the end, this research will explain the impact of IFRS convergence on accounting and financial reporting systems, the impact of IFRS on business and the differences between IFRS and tax principles.
engaruh Indeks Dow Jones, Nikkei 225, Kospi, dan Shanghai Composite Index terhadap Indeks Harga Saham Gabungan Bursa Efek Indonesia Periode Tahun 2004 -2008 Tita Deitiana; Stella Stella
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.713

Abstract

The Jakarta Composite Index has been positively growing for last six years. As we know, the globalization is already happening in the financial sector and strong relationships have developed between the global stock markets all around the world. This research was intended to know and analyze the simultaneous and partial effect of the global stock index to Jakarta Composite Index. The Global Stock Index is represented by four regional indexes, namely Dow Jones, Nikkei 225, KOSPI, and Shanghai Composite Index. The research method used is multiple regression analysis used to find out the effect of independent variables to dependent variable. The data was the weekly closing price of Dow Jones, Nikkei 225, KOSPI, and Shanghai Composite Index as independent variables and the Jakarta Composite Index as a dependent variable from year 2004 to 2008. Results indicate that simultaneously and partially the Dow Jones, Nikkei 225, KOSPI, and Shanghai Composite Index affected the Jakarta composite index. This result shows that recently the movement of the Jakarta Composite Index is being influenced by the movement of global stock index.
Program Pengembangan Agrobisnis Holtikultura dengan Metode Policy Analysis Matrix Budiman Notoatmojo; Haryadi Sarjono
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.714

Abstract

In general, the purpose of this study is to find out the level of success of the development program of horticultural based agribusiness administered by the Directorate General of Horticultural Plant Production Development. This study uses macro indicators including production development and productivity of horticultural commodity, development of national added value, and development of contributions to the national food self sufficiency; while the micro indicators include profitability level of the horticultural agribusiness, competitive level, and the issues and problems that must be faced while the PPAH program is in progress.
Kualitas Layanan, Komunikasi Pemasaran, dan Persepsi Konsumen Hadir Hudiyanto; Lindawati Lindawati; Ironia Vivie Susanti
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.715

Abstract

The purpose of this study is to determine the effect of service quality, marketing communications, and consumer perceptions of purchasing decisions. The collecting data through survey and questionnaire used the Likert method. The technique used to take samples was sample of random sampling. The analysis began by testing the validity and reliability to then proceed with the path analysis. The results showed that customer service and marketing communication simultaneously affected consumer perception, with a value of R ² = 0.658. Service quality, marketing communication and consumer perception simultaneously influenced the purchase decision with a value of R ² = 0.617.
Pengaruh beberapa variable terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur Herlin Tundjung Setijaningsih; Cecilia Dewi Pratiwi
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.716

Abstract

This study aims to provide empirical evidence whether the size of the company, inventory intensity, variability cost of sales, and accounting earnings variability influence the choice of inventory valuation methods. The object of this research was manufacturing companies listed in Indonesia Stock Exchange in the period 2005-2009. Thirty nine samples in this study were taken by several criteria. Statistical analysis tool used in this research was logistic regression with a significance level of 5%. From the test result, it was obtained that either partially or simultaneously, company size, intensity of inventory, price variability of goods sold, and income variability have a significance level above 5%. This shows that these variables did not significantly influence the selection method of inventory valuation.
Budaya dan Kualitas Kerja pada Perusahaan Manufaktur dan Eksportir Rotan Rudy Aryanto; Syam Rizma
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.717

Abstract

Cane (Calamus spp), also known as rattan, is an important non-timber forest product used extensively all over Indonesia as a raw material for making furniture, handicraft, and other household articles. The study aims to generate information on production and export industry of rattan furniture, identify problems, and recommend solutions. The general problem on rattan manufacture management is human resources especially working ethos and performance of employees. The aim of this research is to analyze the influence of quality management and working ethos towards working performance of the employee at a rattan exporter and industry. Analysis method used are associative and Pearson correlation. The data collected from the employee towards quality management and working ethos, by filling out the questionnaire provided by using Likert scale that is effective to analyze the composition of the agreement and disagreement towards the statement on the questionnaire. The result achieved from this research is to learn the relation between quality management of working ethos, notify the relation between quality management and working ethos with working performance, and acknowledge the influence between quality management and working ethos, and working performance. The quality management has a low relation towards working performance. Working ethos has a strong relation with working performance. Quality management and working ethos has a strong relation towards working performance employees in rattan exporter and industry.
Kontribusi Brand Image Universitas Bina Nusantara terhadap Minat Sektor Industri Atas Alumni Tinjung Desy Nursanti; Masruroh Masruroh; Cooky Tri Adhikara
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.718

Abstract

Brand image is the existence of characteristic of a number of associations leading to unity of meaning, which ultimately determines general consumer reaction in providing assessments or responses to a brand. The marketing communication efforts by the company may be able to present a flexible technique in shaping consumer perceptions towards products and services offered to consumers and to help create image and attributes for users. From the eyes of the public as consumers, brand image is developed gradually, starting from the first appearance of the brand in the wider community, known, and perceived by the public. The industrial sector as users of academic products shall be more selective in their choices. One consideration to be taken into factor is that of an alumnus of a university with a trusted reputation. In this case, Binus University has an image as one of the leading private university in Jakarta. This study analyzes the brand image of Binus University for the industrial sector, related associations Binus University and how much is the spread of influence in order to get the picture of  quality and popularity of Binus University in the minds of the industrial sectors.
Kualitas Pelayanan Pajak Berdasarkan Persepsi Wajib Pajak Lusy Suprajadi; Sylvia Fettry E. M; Granita Chrysantiami
The Winners Vol. 9 No. 2 (2008): The Winners Vol. 9 No. 2 2008
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v9i2.719

Abstract

Nation independence is characterized by its ability to finance development from taxation. Every citizen fulfilling objective requirements has an obligation to pay tax and therefore categorized as Wajib Pajak (Tax Payer). But in real practices, many people hide their income in order to avoid tax payment, moreover the decline of tax revenue influences the nation’s ability to finance its sustainable development and managing the country. This condition causes Direktorat Jenderal Pajak (DJP) to enhance itself by modernizing administration and tax services. The implementation of this modernization concept in Bandung includes the development of Kantor Pelayanan Pajak (KPP) Madya Bandung. This research is done to know whether the modernization of taxation increases the service quality in KPP Madya compared to the previous service quality in the KPP. The data in this research are collected by closed questionnaire distributed to Wajib Pajak registered in KPP Madya Bandung as respondents. Sample is designated based on Simple Random Sampling technique. Hyphotheses are tested by parametric statistic paired samples t-test with an error level of 5%. The result of this research is that the service quality based on Wajib Pajak’s perception after the modernization in KPP Madya Bandung is better than before the modernization in the KPP previously.

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