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All Journal Buletin Ekonomi Fundamental Management Journal Prosiding Seminar Nasional Pakar IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal AMMA : Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus
Posma Sariguna Johnson Kennedy
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Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences

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ANALYSIS OF THE EFFECT OF INDONESIAN DEFENSE BUDGET POLICY ON NATIONAL ECONOMIC GROWTH Posma Sariguna Johnson Kennedy
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.022 KB) | DOI: 10.21532/apfj.001.17.02.01.04

Abstract

ABSTRACTThis study aims to show that budget policy is not only to strengthen defense equipment to the “minimum essential force”, but it should not be forgotten that budget policy also provide a multiplier effect on economic growth. The use of a good defense budget can be seen from the extent to which the budget affects the economic growth. This influence is tested by using a single equation of economic growth that is built from the supply side. Regression results of the quartile data of 1991-2010 show that the increase in the national defense budget turns out to have no effect on economic growth and gives negative externalities to the private sector. But, non-defense government budgets provide positive externalities to the private sector. This indicates that the non-defense budgets are able to provide a multiplier effect on the economy, but the defense budget has no effect on the economic sectors directly. So, the defense budget policies must give effect to the national economy, such as increased production with the development of the defense industry to meet the domestic needs of defense equipment.
ANALISIS DATA MINING DAN WAREHOUSING Rutman Lumbantoruan; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 19 No. 1 (2015): Vol 19 No 1 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i1.308

Abstract

Data mining adalah salah satu langkah dalam proses Knowledge Discovery in Database (KDD), suatu pengakuan proses pencarian. Data mining menggunakan algoritma tertentu untuk mencari pola dalam database. Machine Learning adalah area dalam kecerdasan buatan yang berhubungan dengan pengembangan teknik yang dapat diprogram dan belajar dari data masa lalu. Pengenalan pola, data mining dan machine learning sering digunakan untuk merujuk pada hal yang sama. Bidang ini mengambil probabilitas dan statistik, kadang-kadang optimasi. Machine Learning menjadi alat analisis dalam data mining.
PENGARUH CR, DER, DAN SUKU BUNGA TERHADAP RETURN SAHAM STUDI KASUS PADA PERUSAHAAN SUB-SEKTOR TRANSPORTASI: YANG TERDAFTAR DI BEI PERIODE 2009-2013 Posma Sariguna Johnson Kennedy; Debbi Prasetia Angriawan
Buletin Ekonomi Vol. 19 No. 2 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i2.310

Abstract

AbstrakPenelitian ini bertujuan untuk melihat pengaruh current ratio (CR), debt to equity ratio (DER) dan suku bunga terhadap return saham. Sampel yang diteliti adalah perusahaan transportasi di BEI yang masih terdaftar sampai dengan 31 Desember 2013, dan perusahaan mempublikasikan data laporan keuangan secara lengkap selama kurun waktu penelitian 2009-2013. Model analisis data dalam penelitian ini adalah regresi linier berganda untuk memperoleh gambaran yang menyeluruh mengenai pengaruh antar variabel. Dari nilai R square, 22,3% return saham dipengaruhi oleh variabel CR, DER, dan suku bunga sedangkan sisanya 77,7% dipengaruhi oleh variabel lain. Terdapat pengaruh signifikan CR, DER dan suku bunga secara simultan terhadap return saham. Tidak terdapat pengaruh CR terhadap return saham, terdapat pengaruh positif antara DER terhadap return saham, terdapat pengaruh negatif antara suku bunga terhadap return saham, pada perusahaan transportasi yang terdaftar di BEI periode waktu 2009-2013.
ANALISA PERSAINGAN BANK UMUM DENGAN BANK SYARIAH DITINJAU DARI TINGKAT SUKU BUNGA: (Berdasar Suku Bunga Bank Indonesia dan Bagi Hasil Mandiri Syariah Periode Tahun 2007-2011) Posma Sariguna Johnson Kennedy; Hardi Surya Surya
Buletin Ekonomi Vol. 19 No. 3 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i3.319

Abstract

This study aimed to see if the selection by the consumer bank in placing deposits due to the rate of return / interest, or because of the type of the bank. The approach used in this study is a quantitative approach, with multiple linear regression analysis technique. The type of data in this research is secondary data, in the form of time series data in the period of 2007-2011 on a monthly basis, which consist of interest rate of Bank Indonesia, the sharia deposit rate for one month in Mandiri Syariah, and the amount of funds on bank deposits in Mandiri Syariah. The results showed that the depositors have not seen the kind of bank where they place their funds, but still see the risk and return, which still compare the rate of profit from the interest rate offered by commercial banks that are shown on the rise and fall of interest rates of Bank Indonesia.Keywords: financial management, sharia banks, deposits.
MODEL-MODEL EKONOMI PERMINTAAN ANGGARAN PERTAHANAN Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.323

Abstract

Tujuan penulisan paper ini adalah bagaimana membentuk model permintaan anggaran pertahanan suatu negara. Melalui pengembangan dari berbagai literatur, dibentuk model permintaan anggaran pertahanan yang terdiri dari tiga jenis model, yaitu model birokrasi, model strategis, dan gabungan kedua model tersebut. Model birokrasi digunakan untuk melihat apakah kepentingan aktor penentu kebijakan ingin mempertahankan status quo dengan menentukan anggaran pertahanan berdasarkan besaran anggaran periode sebelumnya. Model strategis adalah dimana para pelaku secara rasional menetapkan anggaran pertahanan dengan mengoptimalisasi kesejahteraan melalui variabel-variabel strategis, yaitu pendapatan nasional dan tingkat ancaman. Gabungan kedua model dapat digunakan untuk melihat seberapa besar kepentingan penentu kebijakan dalam mempertahankan status quo serta berlaku rasional dalam mengoptimalisasi kesejahteraan sosial.Kata kunci: ekonomi pertahanan, anggaran pertahanan, model permintaan
TINJAUAN ATAS PROSEDUR PEMBERIAN PINJAMAN: PADA KOPERASI CREDIT UNION BINA SEROJA Narsiana Melti; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.568

Abstract

practice of field work carried out in the Cooperative Credit Union Bina Seroja in East Jakarta aisle flow. The field work was conducted to determine the procedures for granting loans to cooperatives Credit Union Bina Seroja. Data obtained through field work and interviews credit team. Economic problems and needs urgent community and supported the low income of the communities that do not fit the needs often makes people have difficulty in providing capital Therefore, the provider of capital is needed because with the capital providers can support the path of economic activity. One form is a cooperative fund providers by providing loans. In lending procedures needed in order to avoid obstacles that can menyebebkan emergence of problems that can harm the cooperative itself. However Outline procedures for granting loans that have been implemented in co-operative Credit Union Bina Seroja fulfill criteria apply lending procedures generally.Keywords : economic problem, procedures for granting loans
MENGHITUNG INDEKS KEKUATAN NASIONAL Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.573

Abstract

The concept of national power is very important and invites much debate. This paper aims to see how the national power of each country is calculated, so that it can be seen in its balance. This paper is based on literature study research method that see the development of every expert opinion in taking into account the national power. To see the balance of power required the calculation of national strengt, where each researcher sometimes gives a different way. Each country will compete to increase its strength, especially on economic resources.Keywords: national strength, national power index, national capability, economic power.
TINJAUAN TERHADAP PERHITUNGAN, PENYETORAN DAN PELAPORAN PPH PASAL 21 ATAS GAJI KARYAWAN TETAP PADA PT. ACKIRA CIRA PERKASA Ita Purnama Hutahaean; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.581

Abstract

Article 21 Income Tax is a tax levied on personal income in the country in the form of salaries, honoraria, allowances and other payments. Objectives Job Training is namely to examine the implementation Overview Against Calculation, Deposit and Reporting of Tax Article 21 Permanent Employee Salary Up, On Ackira Cira Perkasa PT East Jakarta City which is located Rukan Business Park Kirana Kirana Cawang Rk. No. 23 & 25 JL. D. I. Panjaitan Kav. 48. Pursuant to Article 21 Paragraph 1 of Law No. 36 Year 2008 on Income Tax, the parties are obliged to withhold income tax under Article 21 is the employer, in this case Ackira Cira Perkasa PT East Jakarta City, Based on the analysis and discussion of the calculation procedure, deposit and reporting of annual tax return Tax Article 21 for an individual taxpayer, it can take several conclusions, namely: That PT. Cira Ackira Perkasa had done the calculations, reporting in accordance with the Tax Act 36 of 2008 and Per 32 / PJ / 2015 which applies except for the remittance is delayed.Keywords : Tax Payment (SSP), Value Added Tax
KEBIJAKAN ANGGARAN PERTAHANAN NASIONAL DI SETIAP REJIM PEMERINTAHAN INDONESIA Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.582

Abstract

The development of defense forces is always confronted with the problem of resource constraints, including national funding sources that are faced with other priority national policy options. This paper presents the Indonesian defense doctrine and views of the threats experienced in every era of regim in Indonesia. We also, will be described the history of Indonesian defense, and a description of the threats and ambitions of the new order (Orde Baru) to the order of reform (Orde Reformasi). The research method is the literature review of various library materials. In every era of leadership Indonesia always has a desire to be the best in the international region. The priority on the economy is the direction in developing the national power. Because a country that has great economic power is certainly able to develop the welfare of its people. However, the power of this economy needs to be accompanied by a defense force to protect all the economic activities of society.Keywords: Defense Budget Policy, Strategic Environmental Threat, State Ambition, Old Order, New Order, Order of Reform
The Fraud Actors in Indonesia According to Fraud Indonesia Survey Posma Sariguna Johnson Kennedy; Santi Lina Siregar
Buletin Ekonomi Vol. 21 No. 2 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i2.595

Abstract

The Association of Certified Fraud Examiners issues an survey of fraud behavior, is the Survey Fraud Indonesia. This paper wants to see the survey in terms of who the actor of fraud is. The analysis is by looking at the descriptive statistics of the secondary data generated by the survey. The results show that the fraud losses at any level are largely done by men. The average age of most fraud perpetrators is aged 36-45 years, then performed by the age of 46-55 years. The age shows that fraud actors are in a very productive position and are usually in the top position. Education of the largest perpetrators of fraud in Indonesia is a scholar and above.Keywords: Fraud, Corruption, Indonesian Fraud Survey
Co-Authors A Yanis Adolf Bastian Heatubun Adolf Heatubun Alvani Amaerita Harefa Bernadt Andri Pratama Betayanti Oktavia Christina N. Sihombing Debbi Prasetia Angriawan Emma Tampubolon Erida Manalu Frangky Yosua Sitorus Fransisca Indah Permatasari Ganda T. Hutapea Hardi Surya Surya Humala Situmorang Ita Purnama Hutahaean Karunia Novia Ayu Septianingsih Megawati . Melinda Malau Mendy Thensya Sahetapy Narsiana Melti Oktavitaria Sari Rahayu Widya Murti Rut Monica Desrianty T Rutman L.Toruan Rutman Lumbantoruan Rutman Lumbantoruan Santi Lina Siregar Silverawati 1 Suciati Suciati Suzanna Josephine L. Tobing Suzanna Josephine L.Tobing Suzanna Josephine Tobing Winri Veronica Yohana Novita