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SEGMEN Jurnal Manajemen dan Bisnis

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Published by Universitas Muhammadiyah Purworejo

ISSN : 0216938X EISSN : 26848414 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 453 Documents

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PENGARUH RISIKO INVESTASI TERHADAP RETURN SAHAM DENGAN UKURAN BANK SEBAGAI VARIABEL MODERATING (Studi Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013 – 2017) Hastin Wijayani; Sri Hermuningsih
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

The aim of this study is to find out (1) The Effect of Investment Risk on Stock Returns in Bank Size as a Moderating Variable (Study on list of banks at Indonesia Stock Exchange in the year of 2013 - 2017) (2) Variable influence on credit risk, market risk, liquidity risk, capital risk towards stock returns. (3) The effect of moderated bank size towards variable of credit risk, market risk, liquidity risk, capital risk towards stock returns on the list of banks at Indonesia Stock Exchange in 2013 - 2017. The sample of this research uses 43 list of companies at Indonesia Stock Exchange. The method of collecting the data was taken from www.idx.com by taking the annual report starting from 2013 until 2017, while the data were analyze using multiple regression analysis and Moderated Regression Analysis (MRA), and the classical assumption test that consists of multicollinearity test, test normality, heteroskedasticity test, and autocorrelation test. The result of this study shows that (1) Credit Risk has a significant and positive impact on stock returns, (2) Market Risk a significant and positive impact on stock returns, (3) Liquidity Risk has a significant and positive impact on stock returns, (4) Capital Risk has a significant and positive impact on stock returns, (5) Bank size can moderate the relationship between credit risk and stock returns, (6) Bank size can moderate the relationship between market risk and stock returns, (7) Bank size can moderate the relationship between liquidity risk and return shares, (8) Bank size can moderate the relationship between capital risk, and stock returns. Keywords: Credit Risk, Market Risk, Liquidity Risk, Capital Risk, Bank Size, Stock Return

PENGARUH EFFECTIVE TAX RATE, NILAI TUKAR, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP HARGA TRANSFER Shinta Permata Sari; Cystoma Aurora Wicaksananingtyas
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Harga transfer merupakan kegiatan yang mampu mendatangkan keuntungan dan kerugian bagi perusahaan maupun pemerintah. Harga transfer termasuk kegiatan yang menguntungkan bagi perusahaan, sedangkan bagi pemerintah justru berpotensi mendatangkan kerugian negara. Oleh karena itu diperlukan sebuah studi yang mampu menjelaskan bagaimana mekanisme harga transfer agar dapat memberikan pemahaman yang lebih mendalam mengenai transaksi antar perusahaan dengan hubungan istimewa yang terletak di beberapa negara berbeda. Penelitian ini bertujuan untuk melihat pengaruh effective tax rate, nilai tukar, tunneling incentive, dan mekanisme bonus terhadap kebijakan harga transfer. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga didapatkan 22 sampel perusahaan manufaktur. Data diuji dengan regresi logistik. Hasil penelitian ini menunjukkan bahwa effective tax rate, nilai tukar, dan tunneling incentive berpengaruh terhadap keputusan harga transfer sedangkan mekanisme bonus tidak berpengaruh terhadap keputusan harga transfer. Kata kunci: effective tax rate, nilai tukar, tunneling incentive, mekanisme bonus, harga transferTransfer prices are activities that can give benefits and losses for company or government. Transfer price is profitable activity for company, meanwhile it is very detrimental for the government. Therefore a study about how the transfer pricing mechanism is needed to provide a deeper understanding about special transactional relationship between companies in different country. The purpose of this study is to analyze the effect of effective tax rate, exchange rates, tunneling incentive, and bonus mechanisms on transfer pricing. The population of this study uses manufacturing industry that listed on the Indonesia Stock Exchange during 2014-2017. The purposive sampling method is used to list 22 company’s samples from manufacturing industry. Data are tested using logistic regression. The results of this study indicate that effective tax rate, exchange rate, and tunneling incentive affect the transfer price meanwhile the bonus mechanism does not affect the transfer price. Keywords: effective tax rate, exchange rate, tunneling incentive, bonus mechanism, transfer price.

ANALISIS MOTIVASI KERJA, KEPUASAN KERJA, DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) Studi Kasus pada Pegawai UPPD Kabupaten Purworejo Tahun 2019 irawan irawan; Nur Wening
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

This study uses descriptive quantitative methods. Data were collected using a questionnaire given to all employees of Regional Revenue Management Unit (UPPD) of Purworejo Regency, which amounted to 20 employees which were then analyzed. The results of the study showed that work motivation, job satisfaction and organizational citizenship behavior (OCB) at the Purworejo Regency Regional Revenue Management Unit (UPPD) were good. The highest mark of the work motivation variable is in the dimensions of physiological needs, and the lowest mark is in the dimensions of self-esteem or recognition needs. The highest mark of the variable work satisfaction is on the extrinsic dimension and the lowest mark is in the intrinsic dimension, while the organizational citizenship behavior (OCB) variable has the highest mark in the dimensions of conscientiousness, and the lowest mark is in the altruism dimension (helping behavior) . As an improvement effort, it is suggested that UPPD Purworejo Regency keep strive to maintain and improve the overall achievement of the target of tax and retribution receipts that have been set by the agency for future organizational progress. Key Words: Work Motivation, Job Satisfaction, And Organizational Citizenship Behavior (OCB)

PENGARUH BUDAYA ORGANISASI, MOTIVASI, DAN KOMPETENSI TERHADAP KINERJA PERSONEL ESELON PEMBANTU PIMPINAN DI RESIMEN X Wisnu Wibowo; M Al-Amin; Zulhawati Zulhawati; Bambang Moertono Setiawan; Nur Wening
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Staff performance is very important for an organization because it shows how organization perform to achieve their goals. As an organizational resource that has feelings and thoughts, there are a lot of things that can affect staff performance such as organizational culture, motivation, and competency. Therefore, the aim of this study is to examine the influence of organizational culture, motivation, and competency to performance of staff at Resimen X. The method used in this research is quantitative method by using mulitiple linear regression equation. Data was obtained from 42 respondents at administration and logistics department, security and operation department, education assessment department, and education department of Resimen X by using questionnaire. The sampling technique used in this research is saturated samples. The results of this research shows that organizational culture, motivation, and competency simultaneously have significant influence to performance (28,978 > 4,34) with coefficient of determination is 69,6%. As partial results, organizational culture has no significant influence to performance (- 0,914 < 2,024), motivation has significant influence to performance (5,425 > 2,024), and competency has no significant influence to performance (1,551 < 2,024). Keywords: organizational culture, motivation, competency, and performance.

ANALISIS KOMPETENSI, BUDAYA ORGANISASI, STRES KERJA DAN KINERJA STUDI KASUS PADA PEGAWAI KANTOR BERSAMA SAMSAT PURWOREJO Arry Harmoko; Nur Wening
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

The aims of this study is to analyze competency, organizational culture, work stress and employee performance at the SAMSAT Purworejo Shared Office (2019). The type of this study is categorized quantitative descriptive with descriptive statistical analysis method that is calculating mean and mode. This study was conducted at the SAMSAT Purworejo Shared Office with 30 (thirty) employee.The results of this study indicate that the competence of employees at the SAMSAT Purworejo Shared Office is very good, although there are still errors in work due to lack of employee task skills. The organizational culture there has been good, but in the organizational decision-making process it has not involved all employees and only a few employees think that this work is competitive. The work stress of employees is still relatively low, but the dimensions of work stress caused by work conditions that results in physical and mental fatigue of employees due to excessive workload has a highest mark. The performance of employees is very good, but there are still many employees who have a tendency not to complete their tasks independently. Some alternative recommendations which can be applied at SAMSAT Purworejo Shared Office to improve employee competency are to build a better organizational culture, minimize employee work stress and improve employee performance to achieve organizational goals that is to optimize motor vehicle tax receipts.Keywords : Competence, Organizational Culture, Work Stress, Performance

Analisis faktor-faktor yang mempengaruhi profitabilitas dengan manajemen laba sebagai variabel moderasi Marlinaayu Dhiyana Kriswidyaningrum; Sri Hermuningsih
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

This study was conducted to examine the effect of Company Size, Debt to Equity Ratio, Total Asset Turnover to Profitability with Profit Growth as Variabel Moderation Available in Consumer Bargaining Industries in 2014-2018). The population in this study is the consumer goods industry which is listed on the Indonesia Stock Exchange (IDX). Sampling was done using a purposive sampling method. This study contains 11 companies that met the criteria. Data analysis uses multiple regression methods and Moderated Regression Analysis (MRA). Based on research that has been done shows that Company Size, Debt to Equity Ratio, Total Assets Turn Over and affect profitability. While profit growth can moderate Company Size, Debt to Equity Ratio, Total Assets Turn Over Total Assets to profitability.Keywords: Company Size, Debt to Equity Ratio, Total Asset Turnover, Profit Growth, Profitability

PENGARUH KURS DAN INFLASI TERHADAP PASAR SAHAM DI INDONESIA M Rasyidin
SEGMEN Jurnal Manajemen dan Bisnis Vol 10, No 2 (2014): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Penelitian ini bertujuan untuk menguji pengaruh variable kurs dan inflasi terhadap pasar saham harga di Indonesia. Hipotesis yang diajukan adalah bahwa nilai kurs dan inflasi berpengaruh negatif terhadap pasar saham di Indonesia. Observasi sampel dalam penelitian ini adalah data bulanan periode Januari 2010 – Desember 2012. Variabel pasar saham diproksikan dengan Indeks Harga Saham Gabungan (IHSG). Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menyimpulkan bahwa variabel kurs dan inflasi berpengaruh negatif dan signifikan terhadap indeks harga saham di Indonesia. Keyword: Kurs, Inflasi, dan Pasar Saham

LIFESKILL TRAINING SEBAGAI PEMBERDAYAAN EKONOMI PEREMPUAN UNTUK MENEKAN ANGKA KEMISKINAN DI KELURAHAN WIROLEGI KECAMATAN SUMBERSARI KABUPATEN JEMBER Maheni Ika Sari
SEGMEN Jurnal Manajemen dan Bisnis Vol 10, No 2 (2014): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Kemiskinan merupakan salah satu masalah yang sampai saat ini belum bisa terselesaikan secara tuntas dan hanya bisa ditekan angka jumlah kemiskinannya (pengurangan jumlah penduduk miskin). Kaum perempuan yang ada di kelurahan Wirolegi sebenarnya memiliki potensi yang bisa dikembangkan dalam berwirausaha tetapi mereka tidak memiliki skill dan manajemen usaha yang baik dalam menjalankan usahanya sehingga perlu diadakannya pemberdayaan terhadap kaum perempuan. Salah satu cara untuk memberdayakan kaum perempuan tersebut adalah dengan memberikan Lifeskill Training. Kegiatan Lifeskill Training ini diikuti oleh 30 orang yang terdiri dari ibu – ibu rumah tangga dan perempuan miskin. Pelaksanaan Lifeskill Training ini meliputi beberapa kegitan yaitu mulai dari wawancara, pembekalan materi, pemagangan, bazar, pendampingan, monitoring dan evaluasi dengan tujuan supaya peserta mampu meningkatkan pendapatan keluarganya. Dengan demikian Lifeskill Training ini bertujuan untuk mengurangi angka kemiskinan di Kelurahan Wirolegi Kecamatan Sumbersari Kabupaten Jember. Kata Kunci : Life skill training, perempuan miskin, pemberdayaan

DETERMINAN BESARAN BEDA TEMPORER BEBAN PAJAK TERHADAP PRAKTEK INCOME SMOOTHING Diyah Probowulan
SEGMEN Jurnal Manajemen dan Bisnis Vol 10, No 2 (2014): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

The differences between the accounting principles of taxation rules require managers to make two types of income statement. Commercial income statement prepared on Financial Accounting Standards, while fiscal income statement is based on the tax regulations. The difference between profit before tax and taxable income caused by the differences between the concepts of tax accounting in the recognition of income and expenses. In the context of income tax accounting, these differences result in two different types (temporary / timing differences) and difference remain (permanent differences). Statement of Financial Accounting Standards (SFAS) No. 46, Accounting for Income Taxes. Several studies have described that the amount of temporary differences in the tax burden of the deferred tax assets can be an instrument of earnings management (Miller & Skinner, 1998; Chao, et al., 2004; Frank & Rego, 2006; and Schrand & Wong, 2003). The amount of the tax burden in the deferred tax asset can affect operating profits run; and in SFAS No. 109 are described on the company, earnings in future periods as a whole, which it includes subjectivity is considered. The result, in the research: non-deductible expense does not affect the practice of high and low income smothing and deductible expense does not result in a change in company practices income smothing. Keys word: non deductible expense, deductible expense, income smothing

TANGGAPAN IBU TERHADAP PERMINTAAN PEMBELIAN OLEH ANAK Titin Ekowati; Endah Pri Ariningsih
SEGMEN Jurnal Manajemen dan Bisnis Vol 10, No 2 (2014): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Memahami perilaku konsumen sangat penting dilakukan agar produsen dapat menentukan strategi pemasaran yang paling tepat sehingga produk yang ditawarkan dapat menghasilkan keuntungan secara berkesinambungan. Penelitian ini bertujuan menganalisis proses ibu menanggapi permintaan pembelian anak dan menganalisis peran ibu dalam sosialisasi anak sebagai konsumen. Penelitian bersifat eksploratori dengan responden dosen-dosen di Universitas Muhammadiyah Purworejo yang memiliki anak berusia 3 sampai 7 tahun. Penelitian menunjukkan ada tiga kelompok orang tua yaitu Authoritarian parent atau orang tua yang otoriter, democratic parent atau orang tua yang selalu melibatkan anak dalam proses pengambilan keputusan pembelian dengan mengajak mereka berdiskusi terlebih dahulu, dan permissive parent atau orang tua yang selalu mengijinkan segala permintaan anak. Hasil penelitian ini dapat dijadikan sebagai dasar untuk melakukan penelitian perilaku pembelian anak karena ada peran ibu yang berfungsi sebagai pembuat keputusan akhir dan anak sebagai agen pembelian. Key Words: Authoritarian parent, democratic parent, permissive parent

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