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HUBUNGAN PERSEPSI PEMBERIAN REWARD TERHADAP KEPUASAN KERJA DAN LOYALITAS KERJA KARYAWAN PADA PEKERJA PENDATANG Ely Kartikaningdyah; Fatimah Rima Ramadhani
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 1 (2017): Journal of Applied Business Administration - Maret 2017
Publisher : Politeknik Negeri Batam

This study examines the extrinsic and intrinsic reward relationship to job satisfaction and loyalty work in manufacturing companies in Batam. The reward system consists of a reward desired and expected reward either extrinsic or intrinsic. Job satisfaction can be met if the reward system fair and equitable to all workers according to their contribution to the company and will reduce labor turnover because of their loyalty to the company's labor and employment. Respondents in this study were 239 labor migrants working in manufacturing companies in Batam that reside in the Flats Muka Kuning, an analytical technique used is the analysis of correlation and independent test samples t-test. The results of the hypothesis: there is a positive and significant relationship between reward extrinsic and reward intrinsically desirable to job satisfaction and loyalty work, there is a relationship reward extrinsic and rewards intrinsic to expect on job satisfaction and loyalty work and not there are reward differences in perception between men and women on job satisfaction.

The Influence of Motivation, Voice Behavior and Work Engagement of the Individual Performance at Islamic Bank Ely Kartikaningdyah; Randa Okta Surya
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study discusses the problems frequently experienced by human resource managers in improving the performance of individual employees at Islamic banks. In this regard has been expressed by the fact that the need for human resources (HR) at Islamic banks much needed especially qualified individual performance. This study purpose to prove that the behavior of sound, employee engagement and motivation have an influence on the performance of the individual in Islamic banks. The method used is quantitative approach with a simple linear regression analysis to prove the independent variable (sound behavior, work engagement and motivation) have an influence on the dependent variable (performance of individuals). The sample used in this study is limited to the existing Islamic banks. The results of this study can be used as a reference for HR managers at companies, especially in the banking sector. For further research is expected to add to the object and the amount of sample, is not limited to only Islamic banks but coupled with commercial banks (conventional).

Pengaruh Tax Avoidance dan Board Diversity terhadap Kinerja Perusahaan dalam Perspektif Corporate Governance Ely Kartikaningdyah; Resty Natalia Putri
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange period 2010 to 2013.In this research, tax avoidance is measured by Cash Effective Tax Rate (CETR), board diversity is measured by 3 proxies, i.e. age, educational background and tenure of the board of directors, and the performance of the company is measured by the Tobin’s Q ratio. Analysis of panel data with fixed effects model was used to analyze the influence of independent variables and the dependent variable. The results of this study indicate that the tax avoidance negatively affects the corporate performance and board diversity not affects the corporate performance.

The Dividend Tax Effect on Share Price on Companies in Indonesia Stock Exchange Ely Kartikaningdyah; Dudi Aditya
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to analyze the effect of tax dividend on share price. The research was conducted for non-financial firms on Kompas 100 category listed on the Indonesia Stock Exchange period 2007 to 2014. In this research share price is measured by price earning ratio, tax dividend by tax rate on Indonesia Tax Law, and dividend policy by dividend payout ratio. Analysis of panel data with random effect model was used to analyze the influence of independent variable and the dependent variable. The result of this study indicate that the tax dividend has an effects to the share price with controlled by dividend policy.

Purchase Request through Epicor System in Manufacturing Company Ely Kartikaningdyah; Agustina Agustina
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307268

Purchase transaction is the most often performed transaction to fulfill the needs in a company. Company’s needs shall be processed to be bought if purchase requisition for required items/services already be performed. This research aims to know the purchase requisition at sample company in terms of fulfilling the needs of the company which the procedure is carried out online through Epicor10 Environment system. Data collection methods used are interviews, direct observation, and literature reviews. Data obtained includes organizational structure, purchase requisition procedure, other various documents, and functions related to purchase requisition procedure. The result of this research shows that purchase requisition procedure applied by company has done fairly well, but there are some weaknesses in applying procedure. As for some of these weaknesses are no standards to create part number to register items or services to the system and multiple positioning causing inefficiency in purchase requisition procedure. It is recommended for the company to create clear standards, so that items or services needed can be processed easily and purchase requisition procedure is not obstructed by multi positioning.

Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness Dwi Lestari; Ely Kartikaningdyah
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels Ely Kartikaningdyah; R. Qinanti Nuzurawan
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.

TESTING BHANDARI Z-SCORE MODEL BANKRUPTCY PREDICTION USING CASH FLOW Barcha Handal Sakti; Ely Kartikaningdyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This research aimed to know whether the predictor variables on Bhandari’s z-score model having discriminating power which in each of the group has significant difference. Sample which was being used to assist was the manufacture company that consisted of healthy company and the unhealthy company enrolled in Indonesia stock exchange in the period of 2012-2014. Sample collecting method used purposive sampling and cross section was the data used in this research. This research was conducted by using Multivariat Discriminant Analysis (MDA). The result of this study showed predictor variable that gave discriminating power which stood of quality of earning (EAQ), operating cash flow divided by current liabilities (OCFCL), operating cash flow margin (OCFM), and operating cash flow return on total assets (OCFA) in distinguishing the healthy and unhealthy company significantly.

PENGARUH DIVIDEND PAYOUT RATIO DAN LEVERAGE TERHADAP FREE CASH FLOW Titin Sumarni; Ely Kartikaningdyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh dividend payout ratio dan leverage terhadap free cash flow perusahaan pada perusahaan non-keuangan di Bursa Efek Indonesia (BEI) periode tahun 2010-2016. Arus kas bebas perusahaan diukur dengan menggunakan free cash flow sebagai variabel dependennya, dividend per share, leverage dan longterm leverage sebagai variabel independennya serta firm size untuk variabel kontrolnya. Metode penelitian menggunakan pendekatan metode kuantitatif. Penarikan sampel penelitian menggunakan metode purposive sampling yang mendapatkan hasil 357 sampel perusahaan non keuangan, dan data yang digunakan adalah data panel. Hasil penelitian ini menunjukkan bahwa Dividend Payout Ratio tidak berpengaruh terhadap FCF, Leverage berpengaruh terhadap FCF dan Longterm Leverage tidak berpengaruh terhadap FCF. Penelitian selanjutnya diharapkan untuk menambah sampel pada sektor yang lain dan menambah variabel lain seperti profitabilitas yang diukur dengan ROCE, ROA dan ROI. Penelitian ini dapat dijadikan acuan perusahaan untuk dapat meningkatkan arus kas bebasnya karena dari tingginya arus kas bebas bisa dianalisa bagaimana sebuah perusahaan memanfaatkan kas yang bisa digunakan untuk mengembangkan usaha atau mengambil dana dari hutang dan sumber dana lainnya. Kata kunci: arus kas bebas, leverage, dividend per share Abstract This study aims to know the influence of the dividend payout ratio and leverage against the free cash flow the company on a non-financial company on the Indonesia stock exchange (IDX) period in 2010-2016. Free cash flow the company is measured by using free cash flow as the dependennya variable, dividend per share, leverage and leverage its independent variables as longterm as well as firm size for the variable control. The method research of using quantitative methods approach. Withdrawal of samples of research using the method of purposive sampling that gets results 357 samples non financial companies, and data is the data panel. The results of this research show that the Dividend Payout Ratio has no effect against the FCF, Leverage effect on FCF and Longterm Leverage has no effect on FCF . Further research is expected to add the samples on other sectors and adds other variables such as profitability as measured by ROCE, ROA and ROI. This research is referable to the company can increase its free cash flow because of the high free cash flow can be analyzed how a company utilizing the cash that can be used to develop the venture or taking funds from debt and other funding sources. Key Words: free cash flow, leverage, dividend per share

EFFECT OF CORPORATE GOVERNANCE (WOMAN’S EXECUTIVE BOARD), COMPANY SIZE AND LEVERAGE ON PROFIT MANAGEMENT Siska Octaviani; Ely Kartikaningdyah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this study was to measure the effect of corporate governance (female membership), company size and leverage on profits in companies on the Indonesia Stock Exchange (BEI) in 2012-2016. The variables used in this study are size variables, and the variable used in this study is earnings management that uses discretionary accruals using the Dechow et. Al. (1995). Withdrawal of the research sample using purposive sampling method that gets 225 samples of manufacturing companies and data which are data panels. This study conducts multiple regression with multiple regression with Eviews version 10. The results of this study indicate that the female board of directors who are insightful with earnings management when the female board of commissioners, women's audit committee, company size, and leverage do not affect earnings management.

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