Garuda - Garba Rujukan Digital

EVALUASI KEPUASAN PELANGGAN DI BELMOND JIMBARAN PURI BALI MELALUI LEADING QUALITY ASSURANCE I Ketut Astawa; Anak Agung Putri Suardani; Istiarto Istiarto
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Improving customers’ satisfaction is important in the hospitality industry. On the other hand, quality services encourage customer satisfaction. Therefore, offering product (tangible) and services (intangible) to customers need to be standardized. Belmond Jimbaran Puri Bali committed to excellent service by implementing Leading Quality Assurance (LQA) standard. LQA standard is specializes in providing quality assurance audits, benchmarking analysis and training services to the luxury hospitality industry. This research is aiming to evaluate the implementation of LQA standard to improve the customers’ satisfaction in front office department. Data is analysed by using Context, Input, Process, and Output (CIPP) method and supported by SPSS 17.0 for windows. The finding of implementing LQA standard is in excellent categories. The finding proved that LQA standard is well implemented by Belmond Jimbaran Puri Bali management.

ANALISIS IMPLEMENTASI ACTIVITY BASED COSTING (ABC) UNTUK MENENTUKAN BEBAN POKOK PRODUKSI PADA RAMAYANA BAKERY Anisa Karunia Putri; Istiarto Istiarto; I Made Suarta
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.511 KB)

This research is a qualitative descriptive research at Ramayana Bakery. This research has three main objectives. First, it aims to know the calculation of the cost of goods manufactured with the traditional system is used by the company. Second, to know the calculation of cost of goods manufactured with activity based costing method. Third, to know comparison the calculation of cost of goods manufactured by using traditional system and activity based costing method at company. Data collection methods used in this research are interviews, documentation and observation. Objects in this research are costs incurred in baking bread at Ramayana Bakery such as raw material cost, direct labor cost, and factory overhead cost. There is a difference in the results of the calculation of the cost of goods manufactured between traditional systems and activity based costing. This is due to the activity that is chosen as a cost driver in the traditional system is much more used for roti sisir, roti moka, roti tawar, and roti creamball than to roti bluder, roti isian coklat and roti isian strawberry. Roti bluder, roti isian coklat and roti isian strawberry use other activities more dominantly and the activity is not used as a basis in traditional systems. In the end, the cost of goods manufactured for roti sisir, roti moka, roti tawar, and roti creamball become overcost and roti bluder, roti isian coklat and roti isian strawberry also becomes under cost.

PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Made Dana Saputra; Jeni Susanti; Istiarto Istiarto
Valid: Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

This study aims to determine the effect of profitability, family ownership and corporate governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that profitability, family ownership and corporate governance significantly influence tax avoidance

MENGUKUR TINGKAT LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS PERUSAHAAN I Made Sudana; Istiarto Istiarto
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Company as an organization aspires added value factor, production factor will not escape the economic conditions. The state of the economy of a country or a nation will affect the income per capita, which may also affect the development of the company. The development of an enterprise can be seen from the performance of the company, which usually can be analyzed from its financial statement. Research conducted at company X for which data are taken from secondary data such as financial statements in 2014 and 2015, is one of the companies engaged in food whose shares are already listed on the stock exchange. The results of the analysis of financial statements that can be concluded from the analysis of liquidity (Current Ratio, Quick Ratio and Cash Ratio) from 2014 to 2015 showed kaikan of 219, 42% to 232.60%, profitability analysis (Profit Margin Ratio, ROA, ROI and ROE) of ear 2014 to 2015 shows an increase Profit Margin of 11.47% to 12.67%, ROA of 13.76% to 15.09%, ROI of 10.56% to 11.28% and ROE of 18, 13% to 18.31%. Activity ratio (TATO, receivable AVERAGE, AVERAGE DAYS INVENTORY) from 2014 to 2015 showed an increase from 43 days to 46 days, the average inventory in the warehouse. Based on the analysis concludes enterprise performance X measured from the liquidity, profitability and activity showed a pretty good improvement

ALTERNATIF PEMBIAYAAN BARANG MODAL DENGAN LEASING Istiarto Istiarto; I Made Sudana
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Leasing is one of the ways used by companies to obtain funding at a cost which is relatively cheaper and easier. Financing by means of leasing has gained a lot of advantages that bring the company can maximize profits. Type leasing for lease to need capital goods used by the main feature of a capital lease/option rights for their special lease. The main characteristic of the lease capital lease types is the right option for lease to choose whether to give earlier capital goods at a cheaper price or do not buy at the end of the lease. Financing by means of leasing listed for lease financial position are reported as a fixed asset lease and lease obligation is the present value of the minimum lease payments in the future by showing a number of requirements, such as lease payments, interest rates, lease period and the estimated residual value

Kajian Ekspor Impor dan Variabel Makro Ekonomi terhadap Pergerakan Harga Saham Pertanian Irianto Irianto; Baiq Kisnawati; Istiarto Istiarto; Zulkarnaen Zulkarnaen
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.188

This study aims to examine the effect of exports, imports and macroeconomic variables on the movement of the stock price index of the agricultural sector listed on the Indonesia Stock Exchange. The sampling technique used was a saturated sample. The research data were secondary data for the 2000-2019 observation period. Data were analyzed using Multiple Linear Regression with SPSS application. Hypothesis testing was carried out by t-test for partial testing and testing the coefficient of determination. The results showed that partially the export variable had a positive and insignificant effect, imports had a positive and insignificant effect, the rupiah exchange rate had an insignificant negative effect, inflation had a non-significant positive effect, and bank interest rates had an insignificant negative effect on the stock price index of the agricultural sector. The ability of the independent variable is only able to explain 50.60% of the stock price of the agricultural sector, the remaining 49.40% is influenced by other variables outside the model. This means that the variables studied in this study are not sufficient to explain the dependent variable, so that potential investors are strongly encouraged to consider other variables before making investment decisions

Analysis Application of Altman (Z-Score) Method and Springate (S-Score) Method to Assess Financial Distress Potential at PT Anugerah Kadek Mega Ciptaningsih; I W Karman; Istiarto Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2411

The emergence of potential financial distress is an early indication of a decline in the company's financial condition. The purpose of this research is to determine the potential of financial distress at PT Anugerah, so that it will help management anticipate the potential financial distress in the company. In this research, the assessment of financial distress potential uses the Altman (Z-score) method and Springate (S-score) method. The type of data in this research is quantitative and qualitative sourced from secondary data and obtained through interviews, documentation, and observation. The data analysis technique used is a qualitative/descriptive analysis technique. The results of research study are the financial distress potential of PT Anugerah by using the Altman (Z-score) method in 2016-2019 shows PT Anugerah is in a non-financial distress condition, because the score is in the condition of Z’’> 2.6. Furthermore, PT Anugerah financial distress potential using the Springate (S-score) method in 2016-2019 shows that PT Anugerah is in a non-financial distress condition, because the score is at S > 0.862.

Analysis of Risk Control Accounts Receivable on Unbillable Melia Bali Indonesia in Nusa Dua N K R Ariantini; I N Sugiarta; Istiarto Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Credit sales policy was an attempt by management Melia Bali Indonesia to increase the volume of profit. Credit sales will generate the receivable, the high amount of receivables led to an increased risk of bad debts at the end of the period. Therefore, it is necessary to control credit risks that can be controlled uncollectible. This study aims to (1) know the condition of the loan, (2) determine the management of the receivables, (3) determine the risk of the receivables at the Melia Bali Indonesia. This study uses data in the form of aging schedule and credit sales summary Melia Bali Indonesia. The analysis is used to analyze the condition of the loan is 5C analysis, the analysis used to analyze the management of accounts receivable is Receivable Turn Over, Days of Receivable, Arrears ratio, and the ratio of Billing. The analysis is used to analyze the risk of accounts receivable is a trend analysis. The results showed a lack of effective lending rules because only two of the five principles of 5C met. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized. In the management of accounts receivable are only a few that falls below the standard set hotel. Risks faced by the hotel tends to decrease and below the average of companies that demonstrate uncontrolled credit risk. Overall control of receivables conducted by Melia Bali Indonesia can be said is not maximized.

Factors Affecting Accounting Conservatism in Manufacturing Companies Listed on The Indonesian Stock Exchange in 2017-2019 Ni Putu Gita Pradhnya Sari; I W Karman; Istiarto Istiarto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2138

Conservatism is a precautionary principle that can be considered in accounting because a company has an uncertain or unexpected event. The purpose of this study was to determine the effect of company size, capital intensity, debt covenant, and litigation risk on accounting conservatism. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with the study period in 2017-2019. The population in this study were 168 manufacturing companies using a purposive sampling method, there were 25 company data included in the criteria. The analysis technique used is to use multiple linear regression analysis. The results of the analysis in this study indicate that at the time of the F Test all independent variables simultaneously influence accounting conservatism, and after the T test is performed shows that company size and debt covenant variables partially affect accounting conservatism, while other independent variables do not influence conservatism accounting, manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search