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INDONESIA
Jurnal Kompetitif
Published by UNIVERSITAS TRIDINANTI PALEMBANG
ISSN : 23034585     EISSN : 27213765     DOI : 10.52333
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal “Kompetitif” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang manajemen, akuntansi dan perbankan. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang manajemen, akuntansi dan perbankan kepada masyarakat ilmiah
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 1, No 1: Edisi Juli-Desember 2012" : 10 Documents clear
ANALISIS RASIO KEUANGAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI ANGGARAN PENDAPATAN DAERAH PADA DINAS PENDAPATAN DAERAH KABUPATEN BANYUASIN masayu mikial
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.43

Abstract

Formulation of the problem in this study is whether the Revenue Budget at the Department of Revenue District Banyuasin been effective and efficient. The aim is to assess the effectiveness and efficiency of budget revenues in Banyuasin District Revenue Office. Research conducted includes descriptive studies, where the goal is to present a structured, factual and accurate facts about the financial ratio analysis of Department of Revenue. Variables to be analyzed in this study is to explain financial ratios, Revenue Budget, effectiveness, and efficiency, where the variables will be measured by the ratio scale. Analysis conducted in this study was to assess the effectiveness and efficiency in the realization of revenue by using an analytical tool that is the ratio of self-sufficiency ratio, the ratio of effectiveness, consistency ratio, Debt Service Coverage Ratio, and growth ratios.Based on the results of research and analysis has been carried out concluded that the District Revenue Office Banyuasin been able to realize the revenue budget of the region, because its terms are met and the assessment of the effectiveness and efficiency is good enough Analysis conducted in this study was to assess the effectiveness and efficiency in the realization of revenue by using an analytical tool that is the ratio of self-sufficiency ratio, the ratio of effectiveness, consistency ratio, Debt Service Coverage Ratio, and growth ratios. Based on the results of research and analysis has been carried out concluded that the District Revenue Office Banyuasin been able to realize the revenue budget of the region, because its terms are met and the assessment of the effectiveness and efficiency is good enough Key words: financial ratio, budget, Effectiveness and Efficiency                  
ANALISIS EFEKTIVITAS PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP BELANJA PEMERINTAH KABUPATEN MUSI BANYUASIN Rizal Efendi
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.49

Abstract

This study aims to analyze the effect of local revenue (PAD) of the local government expenditures Musi Banyuasin, analyzing the effect of the balance of funds to local government expenditures Musi Banyuasin and determine the level of independence that had been reached by the district Musi Banyuasin  The results at the district Musi Banyuasin in the period 2007-2010 shows that the revenue (PAD), and Fund Balance has effectiveness against government expenditures Musi Banyuasin. But the effectiveness of Revenue does not have any significant influence on regional spending Musi Banyuasin, while the effectiveness of the Balanced Fund has a very significant effect on their spending. In addition, the increasing trend toward shopping areas PAD indicates the level of independence of the local government district Musi Banyuasin progress though the level is still quite low.          Keywords: Effectiveness, Revenue, Fund Balance. 
PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN PRINSIP VALUE FOR MONEY TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) Rosalina P Mayasari
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.74

Abstract

This research examines the effect of public accountability, public participation, public policy transparency and value for money principles on local finance (APBD). Sample of research using purposive sampling was a member of the board of the Commission for Economic and Financial (Commission III) and a member of Budget Council of DPRD Sumatera Selatan Province. The research proved that according to simultaneous public accountability, public participation, public policy transparency and value for money principles have had effects on local finance (APBD). In partial known that only public accountability and value for money principle influenced on local finance (APBD). While, public participation and transparency of public did not affect on local finance (APBD).                                 Keywords: Public Accountability, Public Participation, Public Policy Transparency, Value for Money Principles, Local Finance (APBD)
PENGARUH PELATIHAN TERHADAP KINERJA PEGAWAI DINAS PEKERJAAN UMUM CIPTA KARYA PROVINSI SUMATERA SELATAN Amrillah Azrin
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.50

Abstract

  Important part of the performance of employees staffing process. but there are very many organizations that ignore functions and employees work performance. Job training is insturument achieve organizational goals and hopes and aspirations of employees. that if there is no increase in training (X) then the performance (Y) fixed, and when carrying out the training is very significant effect on the performance of employees means that the training relationship with the employee's performance is very strong, , this means performance of the Office of the Public Works Department employees Settlements of South Sumatera Province affected by the presence of training conducted          Key words: Human Resources, Training, Performance 
EVALUASI KINERJA KEUANGAN PERUSAHAAN DAERAH PRODEXIM PALEMBANG kusminaini armin
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.76

Abstract

This study reviews the evaluation of financial management in particular financial management area Prodexim Palembang. The studies carried out in the Company's area of Palembang Prodexim as for the issue raised in this study is how the picture of the Company's financial performance Prodexim Palembang area from 2005 till the year 2009. The purpose of this study is to evaluate the financial performance measured by financial ratios (liquidity ratios, activity ratios, leverage ratios and profitability ratios). The data of this study uses quantitative and qualitative data. The instrument is used to analyze the company's financial statements, the financial ratio analysis techniques.The results of this study showed a rise and fall of the level of health Prodexim regional companies from 2005 till 2009, where in the last three years shows an increase in the liquidity ratio for the better, while the activity ratios, leverage and profitability ratios showed a decline of four years with less status.The conclusion of this study of the company's current ratio in 2007, 2008 and 2009 were good enough significant preusan ability to pay short-term debt is illiquid. Judging from the activity ratios, leverage and profitability ratios Raio is not good, it means the company is less efficient in managing their assets, companies are less able to meet the long-term debt as well as the company's ability to capitalize on low. Suggestions on research companies maintain corporate liquidity ratio, more efficiently manage its assets primarily current assets, debt collection should be optimized. Management should make greater efforts to increase its income. Keywords: Corporate Financial Performance, financial ratio
ANALISA HUBUNGAN KEKAYAAN BERSIH WAJIB PAJAK BADAN DENGAN BEBAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR Sonang PestariaP
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.52

Abstract

ABSTRACTThis research is about finding the correlation of taxpayer’s net worth with income tax expense at Small Taxpayers Office located at Ilir Timur, Palembang.Variables used for this are independent variable of Net Worth Tax Payers (X) and dependant variable of Income Tax Expense (Y).The purpose of this research is to understand the relationship between the tax agency obligation in correlation with income tax expense and how these two variables effects each other. Analytical descriptive method will be used in this research.After thorough feasibility test for data input, result is achieved after analyzing data with simple linear regression analysis, correlation analysis, and R-Square and T-Test analysis. Result is as followed.There is a positive relation between net worth and income tax expense with correlation coefficient of 0,568. This coefficient is reaching the strong level of correlation based on interpretation of correlation table. Correlation coefficient signed positive (+), means that net worth is proportional to income tax expense that makes any increase for net worth will cause an increase for income tax expense. R-Square analysis gives how much the impact of X for every variation of Y. R-Square of 0.323 refers for 32.30% of total variation of Y is affected by X, while the rest of 67.70% is affected by other factors.  The linear equation resulted is Y = 547911276.770118 + 0.025747X, refering that every 1 coefficient of net worth of taxpayer will affect approximately 0,02574 or 2,57% of income tax expense. From the T-Test analysis resulted that ttest > ttable  or 3.52 > 1.706, give rise to Alternative Hypothesis (Ha) to be accepted while Null Hypothesis (H0) to be rejected. This conclude that net worth is significantly affects the income tax expenseKey word : taxpayer’s net worth, income tax expense.
PENGARUH TINGKAT PENDAPATAN, PENDIDIKAN DAN TANGGUNGAN KELUARGA TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KECAMATAN ILIR TIMUR II PALEMBANG Meti Zuliyana
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.72

Abstract

This study essentially discusses the influence of income level, education, and dependent families against society of compliance in paying taxon land and buildings in the district II East Ilir Palembang. In order to produce realiable information to assist the tax office, tax collector officials and other relevant parties, the object of this study is the taxpayer in the district II East Ilir Palembang. Systematic and accurate picture is obtained by collecting by collecting, classifying, assessing, analyzing, and make a confirmation of the hypotheses or draw conclusions objectively some of the problems examined. The method used random sample ( random ). In analyzing the data used multiple regresion analysis, then by looking at the effect  of simultaneously (F) or partial  ( t ) of the object under study. After the analysis process by using the above method can be concluded there is influence of income level, education, and Dependent Families Against Society of Compliance In Paying Tax on Land and Buildings in the District II East Ilir Palembang.Key words: Rate Income, Education, and Dependent Families In Society of Compliance Againts Paying The United Nations.
PENGARUH DISIPLIN KERJA DAN PENGAWASAN TERHADAP KINERJA KARYAWAN PT. PELABUHAN INDONESIA II (PERSERO) CABANG PALEMBANG nina fitriana; Agustina Marzuki
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.71

Abstract

ABSTRACTFormulation of the problem in this study is how the influence of Labor Discipline  and Supervision to Performance of PT. Port of Indonesia II (Persero) Branch Palembang. This case study aims to determine the effect of Labor Discipline and Supervision  of Employee Performance PT. Port of Indonesia II (Persero) Branch Palembang. In this study used probability sampling with a sample of 42 respondents. While the design of this study is the influence of relationship between variables - variables using the survey method is to look at the influence of the independent variables consist of labor discipline (X1), supervision (X2) with the performance dependent variable (Y) PT. Port of Indonesia II (Persero)Branch Palembang. The results showed that the relationship between discipline and supervision work very closely with Employee Performance. The existence of significant influence of labor discipline and supervision of the employee's performance either partially or  simultaneously, Keywords: Labor Discipline, Supervision, Performance
PERSEPSI KONSUMEN TERHADAP PERSAINGAN ANTAR MEREK MELALUI IKLAN (STUDI KASUS PERSAINGAN ANTAR PRODUK DETERJEN RINSO DAN SO KLIN) Lusia Nargis
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.53

Abstract

This research aims to know about consumer perception of detergent brand competition in Indonesia, focused in Rinso and So Klin by advertising or nonadvertising. The result of this research indicated that 58 percent of the respondent claimed brand competition between Rinso and So Klin was the most dominant, and 25 percent of the respondent claimed that Rinso was competing with Surf, whereas Surf and Rinso were one product which were made as fighting brand to attack other brand competitors. Only 11 percent of them perceived the competition between Surf dan So Klin. The result of contingency correlation is 0,54 and the level of confidence is 0,01. It indicated  that there was a correlation between advertising and consumer perception in detergent brand competition.Key word : consumer perception, merk, competition, fighting brand, brand competition
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DINAS PENDAPATAN DAN PENGELOLAAN PASAR KOTA PAGAR ALAM kamsrin Sa'i
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.42

Abstract

This study evaluated the effect of basically Leadership Styles and Work Motivation of Employee Performance Management Market Revenue Service and Pagaralam. And Management Revenue Service Pagaralam City Market is one of the offices under the auspices of the City of Pagaralam has a daunting task, one program is a mainstay of regional autonomy in carrying out all it can increase the motivation of people in development through payment of taxes and levies.Research hypotheses:1. Manager's leadership has a positive effect on employee performance.2. Motivation has a positive effect on employee performance.3. Manager leadership and employee motivation are common - both have a positive impact on employee performance.   Used in this study Saturated Probability Sampling. This technique is used for all members of the population is used as a sample. While the design of this study is the influence of relationship between variables - variables using the survey method is to look at the influence of independent variables consisting of the leadership style (X1), motivation (X2) with variable attached to the performance (Y) Employees Revenue Service and Market Management Pagaralam city.Overall, the results of the study was based on leadership styles and motivation to work, either partially or themselves - individually or simultaneously to influence employee performance quite significantly. Key Word: Style Leadership, Work motivation, performance

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