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PENGARUH KUALITAS INFORMASI DAN KUALITAS SISTEM TERHADAP KINERJA INDIVIDU (Studi Kasus Pada PT. Bank Negara Indonesia Cabang Banyuwangi) Sugiarto, Sugiarto; Rokhman, M. Taufiq Noor
Arthavidya Jurnal Ilmiah Ekonomi Vol 19, No 2 (2017)
Publisher : Arthavidya Jurnal Ilmiah Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.843 KB)

Abstract Information systems as a set of interconnected components that function to collect, process, store and distribute information to support decision-making and supervision within the organization. The use of information system technology (SI) can improve user performance will be largely determined on the quality of the information system. Use of information system technology used by PT. Bank Rakyat Indonesia, Tbk one of them in 2008 issued the type of electronic channel that has been implemented for BRI customers are ATM, Phone Banking, SMS Banking, Kiosk, MiniATM and Cash Deposit Machine (CDM). PT. Bank Rakyat Indonesia, Tbk as a bank organization with a very large number and distribution of work units, makes information technology an important and decisive factor to create integration and optimize network utilization. The purpose of this research is to analyze the influence of information quality, system quality and service quality on individual performance as user of information system technology in PT. Bank Rakyat Indonesia Branch of Banyuwangi. The sample in this research is 90 employees of PT. Bank Rakyat Indonesia Branch of Banyuwangi. The results showed that the variable of information quality, system quality and service quality partially influence Bank Rakyat Indonesia, Tbk Banyuwangi Branch. While simultaneous testing Variable information quality, system quality and service quality together affect the performance of induvidual employees of PT. Bank Rakyat Indonesia, Tbk Banyuwangi Branch. Keywords: Quality of information, System quality, Service quality and individual employee performance

Pengaruh Return On Investment Dan Earning Per Share terhadap Harga Saham (Studi Pada Perusahaan Perbankan Swasta yang Go Public dan Terdaftar di BEI) Noor Rokhman, M. Taufiq
Arthavidya Jurnal Ilmiah Ekonomi Vol 16, No 1 (2014)
Publisher : Arthavidya Jurnal Ilmiah Ekonomi

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Return On Investmet is one form of profitability ratios whichare intended to measure the overall ability of the company with fundsinvested in assets that are used for company operations (net operatingincome) by the amount of investment or asset. While earnings per shareis earnings per share of the company being sold. EPS obtained fromdividing the profit after tax by the number of shares. The results showedthat both individually and jointly Return on Investment (ROI) andearnings per share (EPS) have a significant influence on stock prices ofprivate banking company listed in Indonesia Stock Exchange.Suggestions research variables used in this study there are only twoindependent variables that affect stock prices, expected future studies toexamine more variables.Keyword: Return on Investment (ROI), Earnings Per Share (EPS),influence on stock prices of private banking company listed inIndonesia Stock Exchange.

Corporate Social Responsibility: Kepemilikan Saham Manajerial Dan Kepemilikan Saham Noor Rokhman, M. Taufiq
Arthavidya Jurnal Ilmiah Ekonomi Vol 20, No 1 (2018)
Publisher : Arthavidya Jurnal Ilmiah Ekonomi

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Implementation of CSR activities can not be separated from theimplementation of good corporate governance. General Guidelines ofGood Corporate Governance Indonesia states that the purpose ofcorporate governance is to promote the emergence of awareness andcorporate responsibility to the community and the surroundingenvironment. One of the factors influencing the implementation ofcorporate governance CSR is the structure of managerial andinstitutional ownership. The objective of the research is to know anddescribe managerial and institutional share ownership in influencingcorporate social responsibility disclosure. The results of the researchexplain managerial share ownership and institutional share ownershipsimultaneously affect corporate social responsibility. While partiallyManagerial share ownership and institutional share ownership influenceto corporate social responsibility.Keywords: Managerial share ownership, institutional share ownership,corporate social responsibility.

Pengaruh Return On Investment Dan Earning Per Share terhadap Harga Saham (Studi Pada Perusahaan Perbankan Swasta yang Go Public dan Terdaftar di BEI) Noor Rokhman, M. Taufiq
Arthavidya Jurnal Ilmiah Ekonomi Vol 16 No 1 (2014)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Return On Investmet is one form of profitability ratios whichare intended to measure the overall ability of the company with fundsinvested in assets that are used for company operations (net operatingincome) by the amount of investment or asset. While earnings per shareis earnings per share of the company being sold. EPS obtained fromdividing the profit after tax by the number of shares. The results showedthat both individually and jointly Return on Investment (ROI) andearnings per share (EPS) have a significant influence on stock prices ofprivate banking company listed in Indonesia Stock Exchange.Suggestions research variables used in this study there are only twoindependent variables that affect stock prices, expected future studies toexamine more variables.Keyword: Return on Investment (ROI), Earnings Per Share (EPS),influence on stock prices of private banking company listed inIndonesia Stock Exchange.

PENGARUH KUALITAS INFORMASI DAN KUALITAS SISTEM TERHADAP KINERJA INDIVIDU (Studi Kasus Pada PT. Bank Negara Indonesia Cabang Banyuwangi) Sugiarto, Sugiarto; Rokhman, M. Taufiq Noor
Arthavidya Jurnal Ilmiah Ekonomi Vol 19 No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Abstract Information systems as a set of interconnected components that function to collect, process, store and distribute information to support decision-making and supervision within the organization. The use of information system technology (SI) can improve user performance will be largely determined on the quality of the information system. Use of information system technology used by PT. Bank Rakyat Indonesia, Tbk one of them in 2008 issued the type of electronic channel that has been implemented for BRI customers are ATM, Phone Banking, SMS Banking, Kiosk, MiniATM and Cash Deposit Machine (CDM). PT. Bank Rakyat Indonesia, Tbk as a bank organization with a very large number and distribution of work units, makes information technology an important and decisive factor to create integration and optimize network utilization. The purpose of this research is to analyze the influence of information quality, system quality and service quality on individual performance as user of information system technology in PT. Bank Rakyat Indonesia Branch of Banyuwangi. The sample in this research is 90 employees of PT. Bank Rakyat Indonesia Branch of Banyuwangi. The results showed that the variable of information quality, system quality and service quality partially influence Bank Rakyat Indonesia, Tbk Banyuwangi Branch. While simultaneous testing Variable information quality, system quality and service quality together affect the performance of induvidual employees of PT. Bank Rakyat Indonesia, Tbk Banyuwangi Branch. Keywords: Quality of information, System quality, Service quality and individual employee performance

Corporate Social Responsibility: Kepemilikan Saham Manajerial Dan Kepemilikan Saham Noor Rokhman, M. Taufiq
Arthavidya Jurnal Ilmiah Ekonomi Vol 20 No 1 (2018)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Implementation of CSR activities can not be separated from theimplementation of good corporate governance. General Guidelines ofGood Corporate Governance Indonesia states that the purpose ofcorporate governance is to promote the emergence of awareness andcorporate responsibility to the community and the surroundingenvironment. One of the factors influencing the implementation ofcorporate governance CSR is the structure of managerial andinstitutional ownership. The objective of the research is to know anddescribe managerial and institutional share ownership in influencingcorporate social responsibility disclosure. The results of the researchexplain managerial share ownership and institutional share ownershipsimultaneously affect corporate social responsibility. While partiallyManagerial share ownership and institutional share ownership influenceto corporate social responsibility.Keywords: Managerial share ownership, institutional share ownership,corporate social responsibility.

PENDAMPINGAN KONSULTANSI MANAJEMEN BADAN LAYANAN UMUM DAERAH (BLUD) DALAM RANGKA PENYUSUNAN LAPORAN KEUANGAN PUSKESMAS KOTA PROBOLINGGO Firmanto, Yuki; Trisnawati, Novi; Noor Rokhman, M.Taufiq; Ngesti Rahayu, Yayuk; Ratnawati
Abdiku : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2021): Jurnal Abdiku
Publisher : Penerbit LPPM- STKIP PGRI Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31597/ja.v4i1.642

Badan Layanan Umum Daerah (BLUD) merupakan instansi di lingkungan Pemerintah Daerah yang dibentuk untuk memberikan pelayanan kepada masyarakat berupa penyediaan barang dan/atau jasa yang dijual tanpa mengutamakan mencari keuntungan dan dalam melakukan kegiatannya didasarkan pada prinsip efisiensi dan produktivitas. Dalam kerangka penatausahaan keuangan BLU/BLUD harus berpedoman pada akuntansi dan pelaporan keuangan badan layanan umum, dalam PMK, pola penatausahaan keuangan khususnya terkait kebijakan akuntansinya akan diatur melalui kebijakan akuntansi khusus yang akan di tentukan oleh profesi akuntan di Indonesia. Sehingga proses pendampingan ini menghasilkan Laporan Keuangan Puskesmas Kota Probolinggo sebagai Kegiatan Konsultansi Manajemen BLUD.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Rokhman, M.Taufiq Noor
Manajemen & Bisnis Jurnal Vol 1 No 2 (2015)
Publisher : Magister Manajemen Universitas Wisnuwardhana

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ABSTRACT. The purpose of this study to analyze the effect of managerial ownership, institutional ownership and firm size of the company's debt policy. The population of this study using the criteria : (1) manufacturing companies listed in Indonesia Stock Exchange in a row during 2011 to 2013, (2) the company has managerial ownership (managerial ownership) as Director and Commissioner registered as shareholders (shareholders). Based on the criteria of population, it is obtained a total of 39 companies. Sampling was carried out with saturated sampling method that all members of the population is used as a sample. Analysis of the data in this study using multiple regression. The results showed that managerial ownership, institutional ownership significantly and negatively related to debt policy. The size of the company a positive impact on debt policy. In the implementation of the operation , the company should reduce the proportion of debt financing in order to reduce financial distress, because the funding of the company's debts caused financial distress and agency cost is greater than the tax savings from debt interest expense, as a result companies are particularly vulnerable to economic shocks. In addition, the Company should increase firm size so that more have a more stable cash flow which can reduce the risk of the use of debt in order to avoid the risk of bankruptcy in the future .Keywords : managerial ownership , institutional ownership , firm size ,and debt policy

PENGARUH PROFESIONALISME, KUALITAS AUDIT, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM LAPORAN KEUANGAN Sholikhah, Marâ€™atus; Sari, Mulya; Izzah, Anisatul; Rokhman, M Taufiq Noor
Manajemen & Bisnis Jurnal Vol 4 No 2 (2018)
Publisher : Magister Manajemen Universitas Wisnuwardhana

The purpose of this study is first, providing empirical evidence of the effect of Auditor Professionalism on Materiality Level Considerations. Second, provide empirical evidence of the effect of audit quality on materiality level considerations. Third, provide empirical evidence of the Effects of Auditor Experience on Materiality Level Considerations. This study uses a quantitative approach with research respondents, namely auditors who work in public acconting office in Malang city. Data collection techniques using questionnarie instruments. The analytical tool used is multiple regression. The results of the study show that: 1) Auditor Professionalism (X1) has a significant effect on the Materiality Level Consideration, which is indicated by the sig value of 0.002; 2) Audit Quality (X2) has a significant influence on Level Considerations Materiality, which is indicated by a sig value of 0.026; 3) and Experience Auditors (X3) have a significant influence on consideration Materiality level, which is indicated by the sig value of 0.047. Keywords: Professionalism, Audit Quality, Auditor Experience, Materiality Level, Financial Report

PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Fabia Tiala; Ratnawati Ratnawati; M.Taufiq Noor Rokhman
Jurnal Bisnis Terapan Vol. 3 No. 01 (2019): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

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