Garuda - Garba Rujukan Digital

GOOD CORPORATE GOVERNANCE (GCG) DAN PEMAHAMANNYA DI DUNIA BISNIS Raharjo, Teguh Budi
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.461 KB)

GCG contains among other benefits can reduce the agency cost, the cost to be borne by the shareholders from delegating authority to the management; lower cost of capital as a result of the company managed in a healthy and responsible, increase the value of company stock, and create support for stakeholders on the company Keywords : Good Corporate Govenance, agency cost

PENGARUH ALOKASI DANA ZAKAT TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH ,, Amirah; Raharjo, Teguh Budi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.019 KB)

The purpose of this research is to examine the effect of the allocation of zakat funds on the financial performance of Islamic banking 2009-2012. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their sources and uses of funds statement of zakat, in order to obtain four banks, namely Bank Syariah Mandiri, Bank Muamalat, BRI syariah, and Bank Mega Syariah. Testing conducted using Partial Least Squares ( PLS ) mediation effect, ie entering Dana Pihak Ketiga as an intervening variable. Results of this study indicate that the zakat significant effect on the financial performance of Islamic banking to Dana Pihak Ketiga as mediating variable. These results indicate that Islamic banks have implemented effective marketing strategies through distribution of zakat is performed simultaneously in the framework of Corporate Social Responsibility (CSR) in attracting investors to invest their funds in Islamic banks.Keywords : zakat , dana pihak ketiga , islamic banking financial performance, corporate socialresponsibility (CSR)

Keuangan Keperilakuan (Behavioral Finance): Sebuah Overview Mubarok, Abdulloh; Raharjo, Teguh Budi
PERMANA Vol 6, No 2 (2015): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.315 KB)

This Peper aims to overview the study of behavioral finance that comprises the concept, the difference with the standard financial and underlying theoretical framework of behavioral finance. The discussion of paper is done with the study of literature by using literature from various sources such as journals, texbook and other reference sources.The results of this peper explained that there are fundamental differences between behavioral finance and financial standards.Financial standards built on the assumption that investors are rational and markets are efficient, while behavioral finance assumes that investors are normal human beings and the market is not efficient. Behavioral finance study based on the theory of limited to arbitrage and two psychological theories, namely the theory of heuristics and prospect theory. Theory of heuristics tries to explain the various bias beliefs that affect how investors think and make decisions like anchoring, representativenes, availability bias and overconfidence. While The prospect theory tries to explain various aspects of behavioral investors in the face of financial risks such as loss aversion, mental accounting, myopic loss aversion, self-control, regret aversion. Keywords: behavioral finance, financial standards, limited to arbitrage, cognitive psychology, heuristic theory, prospect theory

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Veronika, Aldina Putri; Sari, Inayah Adi; Raharjo, Teguh Budi
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.852 KB)

The purpose of this study is 1) to determine the effect of good corporate governance (audit committee, managerial ownership, institutional ownership, and proportion of independent commissioners) and company size simultaneously on financial performance 2) to determine the effect of the audit committee on financial performance 3) to determine the influence managerial ownership of financial performance 4) to determine the effect of institutional ownership on financial performance 5) to determine the effect of the proportion of independent commissioners on financial performance and 6) to determine the effect of firm size on financial performance. The data collection method used in this study is documentation. While the data analysis method used is testing classical assumptions, multiple linear regression analysis, hypothesis testing and coefficient of determination. Based on the results of testing the first hypothesis using the simultaneous significance test it can be concluded that there is a significant effect of the audit committee, managerial ownership, institutional ownership, and the proportion of independent commissioners and company size simultaneously on financial performance so that the first hypothesis is accepted. The results of testing the second hypothesis can be concluded that there is no significant effect of the audit committee on financial performance so that the second hypothesis is rejected. The results of testing the third hypothesis can be concluded that there is no significant effect managerial ownership of financial performance so that the third hypothesis is rejected truth. The results of testing the fourth hypothesis can be concluded that there is no significant effect of institutional ownership on financial performance so that the fourth hypothesis is rejected. The results of testing the fifth hypothesis can be concluded that there is a significant effect the proportion of independent commissioners on financial performance so that the fifth hypothesis is accepted. The results of testing the sixth hypothesis can be concluded that there is no significant effect of company size on financial performance so that the sixth hypothesis is rejected. Keywords: audit committee, managerial ownership, institutional ownership, proportion of independent commissioners, company size, financial performance

DAMPAK PERILAKU KONSUMEN TERHADAP PENGGUNAAN AKSES SITUS ON-LINE SHOP Fr, Dewi Apriani; Susilawati, Agnes Dwita; Raharjo, Teguh Budi
JURNAL STIE SEMARANG Vol 9 No 2 (2017): VOLUME 9 NOMOR 2 EDISI JUNI 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.322 KB)

ABSTRACT   Online shop access site is a form of change presented by the Internet media in terms of innovation in terms of shopping. Consumption behavior especially to Students, Employees and Students lately interested to access the online site. Consumption patterns are so high to buy an item or sell goods through the site. They think buying a product or selling a product on the site is something that is considered very interesting, because it is easy in terms of all its services. In addition, the employees, students and students assume that shopping and selling are already following the development of technology now and can be accepted by the surrounding environment. Research objectives are (1) The influence of service quality on customer satisfaction in accessing online shop site, (2) Influence attitudes and beliefs on users of online shop access sites and (3) The influence of satisfaction on the loyalty of consumers online shop.             Benefits to be achieved by the authors in this study are (1) Applying theory and additional information about the service quality, consumer satisfaction and consumer loyalty, (2) As a reference for other researchers who will conduct research with similar topics in the future, (3 ) As an input to the online shop maker to be more oriented towards the factors that influence consumer shopping behavior, (4) As a reference for other researchers who will conduct research with similar topics in the future and (5) Influence attitudes, norms, and behavior control in shopping through online media shop.             Research using data analysis method used is included in the category of quantitative data analysis is a data analysis using statistical instruments. Statistical instruments used were Chi Square Test and performed using SPSS (Statistical Package For Social Science) software. The goodness-of-fit test of chi-square compares the observed frequencies and expected frequencies in each category to test that all categories contain the same proportion of values or test that each category contains a certain proportion of values.             The results of model fit testing showed that the four factors (cultural, economic, social and ethical) that have the most contigency coefficient on consumer behavior in accessing online shop site are Social variables. This means showing a group of people or individuals having a relationship between consumers with each other in selecting products through online shop sites and building good communication in choosing products and knowing the risks faced when buying products through online shop site.   Keywords: Consumer Behavior, Use of On-Line Website Access Shop           ABSTRAK   Situs akses online shop merupakan bentuk perubahan yang disajikan oleh media internet dari segi inovasi dalam hal berbelanja. Perilaku konsumsi khususnya terhadap Mahasiswa, Karyawan maupun Mahasiswa akhir-akhir ini tertarik untuk mengakses situs online tersebut. Pola konsumsi yang begitu tinggi untuk membeli suatu barang atau menjual barang melalui situs tersebut. Mereka berpikir membeli produk atau menjual produk pada situs tersebut merupakan hal yang dianggap sangat menarik, karena mudah dalam hal semua pelayanannya. Selain itu para karyawan, mahasiswa maupun mahasiswa beranggapan bahwa berbelanja maupun berjualan itu sudah mengikuti perkembangan teknologi sekarang dan dapat di terima oleh lingkungan sekitar.Tujuan penelitian adalah (1) Pengaruh kualitas layanan terhadap kepuasan konsumen dalam mengakses situs online shop,(2) Untuk mengetahui pengaruh sikap dan kepercayaan terhadap pengguna situs akses online shop dan (3) Pengaruh kepuasan terhadap loyalitas konsumen online shop. Manfaat yang ingin dicapai penulis dalam penelitian ini adalah (1) Menerapkan teori dan informasi tambahan mengenai kulaitas pelayanan, kepuasan konsumen dan loyalitas konsumen, (2) Sebagai referensi bagi peneliti lain yang akan melakukan penelitian dengan topik sejenis di masa yang akan datang, (3) Sebagai bahan masukan terhadap pembuat situs online shop supaya lebih berorientasi pada faktor-faktor yang mempengaruhi perilaku belanja konsumen, (4) Sebagai referensi bagi peneliti lain yang akan melakukan penelitian dengan topik sejenis di masa yang akan datang dan (5) Bermanfaat bagi masyarakat mengenai pengaruh sikap, norma, dan kontrol perilaku dalam berbelanja melalui media online shop Penelitian menggunakan Metode analisis data yang digunakan adalah termasuk dalam kategori analisis data kuantitatif yaitu suatu analisis data dengan menggunakan instrumen-instrumen statistik. Instrumen Statistik yang digunakan adalah Uji Chi Square dan dilakukan dengan menggunakan software SPSS (Statistical Package For Social Science). Uji goodness-of-fit dari chi-square membandingkan antara frekuensi yang diobservasi dan frekuensi yang diharapkan (expected) pada masing-masing kategori untuk menguji bahwa semua kategori mengandung proporsi nilai yang sama atau menguji bahwa masing-masing kategori mengandung proporsi nilai tertentu. Hasil pengujian kecocokan model menunjukan dari ke empat faktor tersebut (kebudayaan, ekonomi, sosial dan etika ) yanng memiliki koefisien kontigensi paling ebsar terhadap perilaku konsumen dalam mengakses situs online shop adalah variabel Sosial. Hal ini berarti menunjukkan sekelompok masyarakat atau individu mempunyai hubungan antara konsumen satu dengan yang lainnya dalam memilih produk melalui situs online shop dan membangun komunikasi yang baik dalam memilih produk serta mengetahui resiko yang dihadapi jika membeli produk melalui situs online shop.             Kata Kunci : Perilaku Konsumen, Penggunaan Akses Situs On-Line Shop  

GOOD CORPORATE GOVERNANCE (GCG) DAN PEMAHAMANNYA DI DUNIA BISNIS Raharjo, Teguh Budi
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.461 KB)

GCG contains among other benefits can reduce the agency cost, the cost to be borne by the shareholders from delegating authority to the management; lower cost of capital as a result of the company managed in a healthy and responsible, increase the value of company stock, and create support for stakeholders on the company Keywords : Good Corporate Govenance, agency cost

PENGARUH ALOKASI DANA ZAKAT TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH ,, Amirah; Raharjo, Teguh Budi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.019 KB)

The purpose of this research is to examine the effect of the allocation of zakat funds on the financial performance of Islamic banking 2009-2012. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their sources and uses of funds statement of zakat, in order to obtain four banks, namely Bank Syariah Mandiri, Bank Muamalat, BRI syariah, and Bank Mega Syariah. Testing conducted using Partial Least Squares ( PLS ) mediation effect, ie entering Dana Pihak Ketiga as an intervening variable. Results of this study indicate that the zakat significant effect on the financial performance of Islamic banking to Dana Pihak Ketiga as mediating variable. These results indicate that Islamic banks have implemented effective marketing strategies through distribution of zakat is performed simultaneously in the framework of Corporate Social Responsibility (CSR) in attracting investors to invest their funds in Islamic banks.Keywords : zakat , dana pihak ketiga , islamic banking financial performance, corporate socialresponsibility (CSR)

PENERAPAN E-SPT, TINGKAT PEMAHAMAN PERPAJAKAAN, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT DI KPP PRATAMA TEGAL Tabrani Tabrani; Teguh Budi Raharjo
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 10 No 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing. The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.

Pengaruh Karakteristik Perusahaan Terhadap Kualitas Pelaporan Keuangan dan Dampaknya Terhadap Efisiensi Investasi Teguh Budi Raharjo
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment.

PENGARUH TAX KNOWLEDGE DAN GENDER TERHADAP TAX COMPLIANCE WAJIB PAJAK PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA KOTA TEGAL Dewi Apriani; Teguh Budi Raharjo; Agnes Dwita Susilawati
CAPITAL: Jurnal Ekonomi dan Manajemen Vol 2, No 1 (2018)
Publisher : UNIVERSITAS PGRI MADIUN

Tax is a source of state revenue. Tax complience is an important factor for increasing tax revenues. Gender aspects are also matters related to the behavior of taxpayers. The purpose of this research is: to determine the influence of tax knowledge and gender together on tax compliance, to determine the effect of tax knowledge on tax compliance, and to determine the effect of gender on tax. This study uses qualitative research methods with a form of survey conducted at the Primary Tax Service Office, totaling 17,232 taxpayers. Based on the results of partial testing using the t test results obtained for gender with a significance value of 0.007 at the 0.05 level, this means that the H3 hypothesis is accepted, meaning that gender has a significant effect on taxpayers' personal tax compliance and3. the results of calculations using the F test obtained the results of a significance value of 0.000 <0.05 which means that there is a significant influence between Tax Knowledge and gender on Tax Compliance of individual taxpayers. From the results of the determination coefficient analysis, it is known that the simultaneous contribution is 51.4%. It can be interpreted that Tax Knowledge between Women and men contributes Tax Compliance of 51.4% and the remaining 48.6% is determined by other factors that cannot be explainedKeyword : tax knowledge, gender, tax complianc, tax payer

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search