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Jurnal Ilmiah Mahasiswa FEB
Published by Universitas Brawijaya
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Core Subject : Education,
Education
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Articles 597 Documents
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Search results for , issue "Vol 3, No 2: Semester Genap 2014/2015" : 597 Documents clear
ANALISIS IMPLEMENTASI PERATURAN DIRJEN PAJAK NOMOR PER- 31/PJ/2012 TERHADAP MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN dan PELAPORAN PAJAK PENGHASILAN PASAL 21 (Studi Kasus Pada PT. Pupuk Kalimantan Timur) Errin Widya Puspita; Tuban Drijah Herawati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Perusahaan mempunyai pengaruh yang sangat besar bagi pemerintah karena peranannya sangat penting sebagai pemotong pajak. Tidak sedikit perusahaan besar maupun kecil yang melaksanakan pemotongan pajak tidak sesuai dengan peraturan yang berlaku. PT. Pupuk Kalimantan Timur adalah perusahaan pupuk terbesar di Indonesia yang terletak di Bontang. Penelitian ini bertujuan untuk melihat apakah perusahaan ini telah patuh terhadap peraturan yang berlaku sehubungan dengan tata cara penghitungan, pemotongan, dan pelaporan Pajak Penghasilan  Pasal  21.  Penelitian  ini  menggunakan  metode  deskriptif dengan  pendekatan kualitatif. Metode analisis data yang digunakan adalah metode deskriptif dan metode kualitatif. Penelitian menunjukkan bahwa PT. Pupuk Kalimantan Timur dalam melakukan kegiatan penghitungan, pemotongan, dan pelaporan Pajak Penghasilan Pasal 21 telah sesuai dengan tata cara dan prosedur yang telah diatur oleh peraturan yang berlaku. Modifikasi cara penghitungan yang dilakukan oleh perusahaan pun tidak menyalahi aturan yang berlaku. Pelaporan dan penyetoran PPh Pasal 21 telah tepat waktu dan tidak mengalami keterlambatan sedikitpun.   Kata kunci: PPh Pasal 21, Mekanisme PPh Pasal 21, Penghitungan PPh Pasal 21, PER-31/PJ/2012
ANALISIS TERHADAP TINGKAT KREDIT MACET (NON PERFORMING LOANS) STUDI PADA BANK UMUM KONVENSIONAL PERIODE 2010-2014 Dianti Rahmadani
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study is to analyze the bank-specific factors and macroeconomic factors that affecting the bank non-performing loans (NPL) is the size of banks, capital adequacy ratio (CAR), loan to deposit ratio (LDR), gross domestic product (GDP) and inflation. The method used is descriptive with secondary data from financial statements 5 banks as the object of research units. The data analysis technique is a panel regression, hypothesis testing when using a t-test to test the effect of partial variables and F-test to test the effect of variables simultaneously with a significant level of 5%. Based on these results concluded that partial bank size, LDR and GDP significant effect on the NPL. While CAR and inflation is not significant effect on the NPL. Simultaneously, all the independent variables significantly influence the level of influence of the NPL. Keywords : NPL, BANK SIZE, LDR, CAR, GDP, INFLATION
Pengaruh Variabel Moneter dan Utang Luar Negeri terhadap Inflasi di Indonesia Nidya Hadmawati; Muna war
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research has purpose to determine the effect of variables of money supply, BI rate, and external debt on inflation in Indonesia. The data used are quarterly data for the period 2005.3-2014.3. With analysis tools Error Correction Model (ECM) using EViews 7.0. The results showed that both long-term and short-term variables of money supply, BI rate, external debt, exchange rate IDR/USD, and import overall can influence on inflation in Indonesia from 2005.3-2014.3. In partial BI rate, exchange rate IDR/USD, and import significant positive influence on inflation in Indonesia in the long term and short term. For the variables of money supply and external debt cannot influence on inflation in the long term. While in the short term, in partial variable of money supply significant negative influence on inflation in Indonesia.   Keywords: Inflation, Money Supply, BI Rate, External Debt, Error Correction Model (ECM)
Pengaruh Citra Toko Terhadap Kepuasan Dan Loyalitas Pelanggan (Studi Kasus Alfamart Batu Permata Dan Globalmart Di Kota Malang) Kristian Yohanes Abel; Ananda Sabil Hussein
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan  –  Penelitian ini bertujuan  untuk mengetahui pengaruh langsung dan tidak langsung antara  variabel citra toko dengan kepuasan dan loyalitas dan uji beda (Independent  t  sample) untuk mengetahui perbedaan antara Toko Alfamart Batu Permata dan Toko Globalmart di Kota Malang. Metodologi penelitian  –  Penelitian ini menggunakan  analisis  jalur (path  analysis) untuk mengetahui pengaruh langsung dari variabel citra toko terhadap kepuasan pelanggan, pengaruh langsung dan tidak langsung dari variabel  citra  toko terhadap  loyalitas pelanggan melalui kepuasan, serta  uji beda (independent t sample)  untuk mengetahui perbedaan antara Toko Alfamart Batu Permata dan Toko Globalmart di Kota Malang dalam variabel citra toko, kepuasan dan loyalitas pelanggan. Hasil dan Pembahasan – Hasil analisis jalur menunjukkan bahwa citra toko memiliki pengaruh langsung terhadap kepuasan pelanggan. Kemudian, citra  toko dan kepuasan memiliki pengaruh langsung terhadap loyalitas pelanggan. Selain itu, citra toko juga memiliki pengaruh tidak langsung terhadap loyalitas pelanggan melalui kepuasan. Hasil uji beda sendiri menunjukkan hasil bahwa citra toko, kepuasan dan loyalitas antara Toko Alfamart Batu Permata dan Globalmart tidak berbeda.Kata kunci:  Citra  Toko, Kepuasan Pelanggan,  Loyalitas Pelanggan, Ritel Modern, Ritel Tradisional
PERANCANGAN PENERAPAN BALANCED SCORECARD SEBAGAI SUATU SISTEM PENGUKURAN KINERJA PADA INSTITUSI KESEHATAN (Studi Kasus di Puskesmas Gunung Anyar Surabaya) RAKHMAH HARUM KARISMA
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is aimed to show the performance measurement design in health institution using the Balanced Scorecard approach. The object of this research is Gunung Anyar Community health center of Surabaya. This research is a qualitative research with case study approach. Data are collected by a semi- structured interview. Data are analyzed by comparing the implementation of Community  helath  center  Based  Management  in  Gunung  Anyar  Community health center of Surabaya with relevant theories about Balanced Scorecard to determine the objectives and relevant performance indicators used in the performance measurement design in Gunung Anyar Community health center of Surabayaby using the Balanced Scorecard approach. The results show that the objective of customer perspective is to create satisfaction to the public as the community health centers main customer. The objectives of the financial perspective are to give income retribution ontime, and to implement the budget effectively and efficiently. The objectives of the internal process perspective are to understand the public/ as customer and innovate continuously, to implement effective operational processes, and to do partnering with schools. The objectives of learning and growth perspectives are to meet the needs of human resource skills in a strategic position, to measure the training of human resources, to measure  employees  satisfaction  and  to  measure  the  allignment  of  human resources motivation with the community health center's vision.   Keywords: performance measurement design, Balanced Scorecard, health institution
PENGARUH PENGIMPLEMENTASIAN CORPORATE GOVERNANCE TERHADAP PERINGKAT SURAT UTANG PERUSAHAAN JASA GO PUBLIC DI INDONESIA (Studi kasus pada pada perusahaan jasa go public di indonesia tahun 2014) Maurit, Paul; Mardiati, Endang
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this research is to give empirical evidence of the effect of corporate governance on firm’s bond rating in Indonesia. This research refers to the former research conducted by Bennedick (2008). The sample of this research is 30 firms which came from the firms that issued bond and listed per December 31st 2014 on PT. Bursa Efek Indonesia. The hypothesis testing is using logistic regression with α=5% because dependent variable is a nominal (category). The dependent variable is the bond rating that issued by PT. Pefindo Credit Rating Indonesia which could be accessed from www.pefindo.com, www.idx.co.id and Indonesian Capital Market Directory. The analysis of this research is using SPSS 15 for Windows computer program. The result of this research found that the firm’s bond rating is positively related with ownership structure (institutional ownership). Using the Audit Committee proxy, this research   found   that   firm’s   bond   rating   positively   related   with   the   financial transparency and disclosure. And the test of board structure using the percentage of board independent could found a significant effect on firm’s bond rating.   Keyword: corporate governance, bond rating, logistic regression, ownership structure, financial transparency and disclosure, board structure
PENGARUH NON PERFORMING LOAN KUR, CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PENYALURAN KREDIT USAHA RAKYAT (STUDI PADA BANK NASIONAL PENYALUR KUR) Sinta Puspita Devi
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini menjelaskan tentang pengaruh dari kondisi keuangan bank atau variabel internal yang terdiri dari non performing loan KUR, capital adequacy ratio, dan loan to deposit ratio, serta variabel eksternal yakni suku bunga SBI terhadap jumlah KUR yang disalurkan oleh ketujuh bank nasional penyalur KUR yang terdiri dari BRI, BNI, Mandiri, BTN,BUKOPIN BNI Sayriah, dan Bank Syariah Mandiri. Periode penelitian dmulai dari triwulan kedua 2012 hingga triwulan ketiga 2014, dengan menggunakan analisis regresi data panel. Hasil regresi data panel menyebutkan bahwa NPL KUR, dan LDR memiliki pengaruh namun tidak signifikan.   Hal itu disebabkan oleh adanya target penyaluran KUR yang telah ditetapkan oleh pemerintah, sehingga bank harus tetap menyalurkan dananya dengan tetap memperhatikan kondisi keuangan bank. Berbeda dengan suku bunga SBI dan CAR yang memiliki pengaruh positif dan signifikan terhadap jumlah KUR yang disalurkan . Hal ini disebabkan oleh adanya return atau laba yang dihasilkan dari penempatan dana pada SBI oleh bank- bank tersebut yang dapat menambah modal bank untuk disalurkan melalui KUR.   Kata kunci: NPL KUR, CAR, LDR, suku bunga SBI, KUR..
ANALISIS MARKET OVERREACTION DI BURSA EFEK INDONESIA PADA MASA 100 HARI KERJA JOKOWI-JK Ongky Hiendarto; Nur Khusniyah Indrawati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study examined the existence of the phenomenon of market overreaction in the Indonesia Stock Exchange during the 100 days of work Jokowi-JK. Furthermore, this study aims to determine whether the amount of change in the percentage of sectoral indices will be followed by a price reversal in the next period. Tests on the market overreaction done using one sample t-test two-way against abnormal return sectoral indices. Model abnormal return calculations used in this study is the market-adjusted model. Meanwhile, testing of the occurrence of price reversal is done by using multiple linear regression analysis. Multiple linear regression was done by regressing the dependent variable cumulative abnormal return to the independent variable abnormal return and market capitalization. The results show that of the 9 sectors in the Indonesian Stock Exchange, there are  only  two  sectors  that  have  abnormal  return  statistically  significant,  namely: property sector and infrastruc sector. Property sector has a positive abnormal returns, meaning that experienced a bullish trend during the study period. Meanwhile, infrastruc sector has a negative abnormal returns, meaning that experienced a bearish trend during the study period. Market overreaction that occurs in the property sector was not followed by a price reversal in the next period. Although not significant price reversal, but the variable coefficients abnormal return property sector has a negative value. These results give a signal that the bullish trend in the property sector has the potential to continue in the next  period, but will experience a  slight slowdown. Meanwhile, market overreaction that occurs in infrastruc sector followed by a price reversal in the next period. Price reversal happened a signal that the bearish trend in the sector infrastruc will potentially turn into a bullish trend in the next period.   Keywords: market overreaction, price reversal, abnormal return.
PERSIAPAN PEMERINTAH PROVINSI KALIMANTAN TIMUR MENUJU MASYARAKAT EKONOMI ASEAN 2015: KEBIJAKAN PEMBEBASAN ALIRAN PENANAMAN MODAL ASING Sari, Dina Fitria Marta
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui persiapan pemerintah Provinsi Kalimantan Timur melalui kebijakan pembebasan aliran PMA menuju Masyarakat Ekonomi ASEAN 2015. Berdasarkan studi literatur, ditetapkan 14 determinan yang terkait dengan pembebasan aliran PMA yaitu: Kebijakan PMA, proses perizinan dalam memulai bisnis, insentif investasi, fasilitas infrastruktur, promosi, national treatment, perlindungan Intellectual Property Rights, tarif pajak, tingkat korupsi yang rendah, kualitas birokrasi, Kawasan Ekonomi Khusus, kebijakan lingkungan, dan penyelesaian sengketa.Penelitian ini menggunakan metode scoring untuk mengetahui peringkat yang diperoleh Provinsi Kalimantan Timur. Hasil penelitian ini menyimpulkan bahwa Provinsi Kalimantan Timur belum siap menuju MEA 2015 dengan perolehan skor 71,40 persen. Hal ini disebabkan karena dari 14 determinan yang ditetapkan, Provinsi Kalimantan Timur hanya memenuhi 10 determinan. Berikut ini4 determinan yang belum dipenuhi Provinsi Kalimantan Timur: (1) Insentif investasi, (2) Fasilitas infrastruktur, (3) Perlindungan Intellectual Property Rights, dan (4) Tingkat korupsi yang rendah. Kata kunci:Kebijakan, Penanaman Modal Asing, MEA 2015.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris terhadap Perusahaan Manufaktur Terbuka di Bursa Efek Indonesia tahun 2013) Zaim Mahbub Budiawan
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The aim of this study is to obtain empirical evidence about the influence of Good Corporate Governance and corporate characteristics on dividend policy. Dividend policy proxy for dividend payout ratio (DPR). Good Corporate Governance (GCG) proxy for corporate governance elements include: Transparency, Fairness, Accountability and Responsibility. Characteristics of the company is represented by profitability (ROE), leverage (DER), liquidity (CR), and the size of the company (TA) is used as a control variable to strengthen the influence of Good Corporate Governance on dividend policy (DPR). The sample of this study is go-public manufacturing companies listed in Indonesia Stock Exchange in 2013 period. The methods used in processing the data is multiple linear regression analysis . The results of this study are: ( 1 ) Good Corporate Governance positive influence on dividend policy , it is consistent with the hypothesis made ​​; ( 2 ) the profitability of a positive influence on dividend policy , it is consistent with the hypothesis made ​​; ( 3 ) leverage does not have positive influence on dividend policy , this means that the hypothesis DER has negative influence the DPR is rejected; ( 4 ) Liquidity does not have positive influence on dividend policy , this means that the hypothesis of CR has positive influence on the DPR is rejected; ( 5 ) the size of the company does not have positive influence on dividend policy , this means that the hypothesis that TA has positive influence on the DPR is rejectedKeywords : Dividend Policy (DPR), Good Corporate Governance (GCG), Profitability (ROE), Leverage (DER), Liquidity (CR), Size of the Company (TA).

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