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ANALISIS KINERJA DENGAN MENGGUNAKAN PENDEKATAN RASIO CAMEL Murdiati, Sri; Purwanto, Medi Tri
Jurnal Dinamika Manajemen Vol 5, No 1 (2014): March 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i1.3648

Abstract

Tujuan penelitian ini adalah untuk menganalisis tingkat kesehatan bank dilihat dari kategori CAMEL. Metode penelitian yang digunakan adalah studi kasus di PD BPR BKK Banjarharjo.Dalam menguji hipotesis digunakan alat analisis CAMEL. Hasil penelitian ini yaitu modal pada 2008 sampai 2010 termasuk dalam kriteria sehat. ROA meningkat 2008 sampai 2010 dengan kriteria sehat bagi biaya operasional yang dikeluarkan oleh pendapatan operasional yang seimbang. Rasio Kas tahun 2008 sampai 2010 termasuk dalam kriteria sehat berarti bank memiliki kemampuan untuk mengelola asset yang digunakan untuk membayar kewajiban. LDR mengalami tren yang signifikan selama tahun 2008 sampai 2010 sehingga dana yang diterima bank untuk meningkatkan baik tabungan, deposito berjangka, modal inti, yang berarti kemampuan bank untuk meningkatkan penyaluran kredit, IRR menunjukan nilai positif dalam menghadapi resiko pasar.Pengembangan tingkat kesehatan pada tahun 2008 sampai 2010 untuk komponen Capital, Assets, Laba dan Likuiditas meningkat. The goal of this research is to analyze the healtiness of banks seen from CAMEL category. The research applied a case study in PD BPR BKK Banjarharjo. The hypotheses tested using CAMEL analysis tools. The result of the study is that the modal used 2008 until 2010 is consideredin a healthy criteria. The increasing ROA in 2008 until 2010 is considered healthy criteria for operational expenses incurred by the operating income. Such condition meant that the banks are able to manage the assets which are used to pay the obligations. The significant increasing of LDR over the years 2008 until 2010 makes the received funds by the bank to increase the savings deposits, time deposits and the core capital. As the recunts, the banks are able to increase credit disstribution. More over, the IRR showed a positive values in the face of market risks and the development of healthy levels in 2008 until 2010 for the components of Capital, Assets, Earnings and Liquidity tends to increase.
Analisis Kinerja dengan Menggunakan Pendekatan Rasio Camel Murdiati, Sri; Purwanto, Medi Tri
JDM (Jurnal Dinamika Manajemen) Vol 5, No 1 (2014): March 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i1.3648

Abstract

The goal of this research is to analyze the healtiness of banks seen from CAMEL category. The research applied a case study in PD BPR BKK Banjarharjo. The hypotheses tested using CAMEL analysis tools. The result of the study is that the modal used 2008 until 2010 is consideredin a healthy criteria. The increasing ROA in 2008 until 2010 is considered healthy criteria for operational expenses incurred by the operating income. Such condition meant that the banks are able to manage the assets which are used to pay the obligations. The significant increasing of LDR over the years 2008 until 2010 makes the received funds by the bank to increase the savings deposits, time deposits and the core capital. As the recunts, the banks are able to increase credit disstribution. More over, the IRR showed a positive values in the face of market risks and the development of healthy levels in 2008 until 2010 for the components of Capital, Assets, Earnings and Liquidity tends to increase.
PENGARUH PENERAPAN PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA BAGI HASIL TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET DAERAH (DPPKAD) EKS KARESIDENAN PEKALONGAN PADA TAHUN 2013 – 2017 Balqis, Mrs.; Murdiati, Sri; Amirah, Mrs.
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1) to determine simultaneously the effect of the application of local taxes, regional retribution and revenue sharing funds on financial independence 2) To know partially the effect of tax implementation on regional financial independence 3) To know partially the influence of regional retribution on regional financial independence 4) To know partially the effect of revenue sharing funds on regional financial independence. Data collection method used in this study is documentation. While the data analysis used is classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistical test), individual parameters significant test (t statistical test) and determination coefficient. The first hypothesis uses simultaneous parameter significance test proving that there is a positive and significant influence on the application of local taxes, regional retribution and revenue sharing on regional financial independence as evidenced by sig = 0,000 <0,05. The second hypothesis uses the individual parameter significance test proving that there is a positive and significant influence on the application of local taxes on regional financial independence as evidenced by the sig value = 0,000 <0,05. The third hypothesis uses an individual parameter significance test proving that there is a positive and insignificant influence on the regional financial independence evidenced by sig = 0.224> 0.05. The fourth hypothesis uses the individual parameter significance test proving that there is a negative and significant effect on revenue sharing on regional financial independence as evidenced by sig = 0.001 <0.05.Keywords: Application Of Local Taxes, Regional Retribution, Revenue Sharing Funds For Regional Financial Independence
PENGARUH PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN ASSET PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Puspitasari, Dhea Pranatania; Murdiati, Sri
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

Objectives to be achieved in this research are: 1). To know the effect of tax deferred, tax planning and corporate assets together to earnings management at chemical company, 2). To determine the effect of deferred tax on earnings management at chemical companies, 3). To know the effect of tax planning on earnings management at chemical company, 4). To know the influence of company's asset to earnings management at chemical company. Data collection method used in this research is dentasiasi. While the data analysis and hypothesis test used are classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistic test), significant test of individual parameter (t test statistic), and Coefficient of Determination. Based on the calculation result there is significant influence of tax deferred, tax planning and company asset collectively to earnings management at chemical company proven from result of test of significant test of simultan parameter (statistic test F) got probability sig value equal to 0,022 <0,05. There is no significant partial tax effect on profit management in chemical companies as evidenced by the result of testing  the  significance  of  individual  parameters  (statistical  test  t)  of  deferred  tax  on  earnings management obtained probability sig value of 0.904> 0.05. There is significant influence of tax planning partially to earnings management at chemical company proven from result of test of significant test of individual parameter (statistic test t) tax planning to earnings management got probability sig value equal  to  0,013  <0,05.  There  is  no  significant  influence  of  company  asset  partially  to  earnings management at chemical company proved from result of calculation of test of significant individual parameter (statistic test t) company asset to earnings management got probability sig value equal to 0,166 <0,05.Keywords: Deferred Tax, Tax Planning, Company Assets, Profit Management
PENGARUH RASIO LANCAR, RASIO HUTANG, RASIO PERPUTARAN ASET TETAP, DAN RASIO PENGEMBALIAN ATAS TOTAL ASET TERHADAP PROBABILITAS KEBANGKRUTAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEXTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fitiati, Anna Adi; Murdiati, Sri; Singgih, Ridwan
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is the effect of current ratio, debt ratio, fixed asset turnover ratio, and the ratio of return on total assets jointly to the probability of bankruptcy in the textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the logistic regression analysis method, Assessing Fit Model (Simultaneous Test), Parameter Estimation and Interpretation, Nagelkerke R Square Analysis. From the results of logistic regression analysis it is known that the significance value of the current ratio variable (CR) is 0.225 which is greater than the value of α of 5% (0.225> 0.05) indicating that the current ratio variable (CR) has no significant effect on probability. The results of logistic regression analysis found that the significance value of the variable debt ratio (DER) is 0.118 which is greater than the value of α of 5% (0.118> 0.05) indicating that the variable debt ratio (DER) has no significant effect on probability. The results of logistic regression analysis found that the significance value of the fixed asset turnover ratio (TATO) variable is 0.256 which is greater than the value of α of 5% (0.256> 0.05) indicating that the fixed asset turnover ratio (TATO) variable does not have a significant effect on probability . The results of logistic regression analysis show that the significance value of the variable ratio of return on total assets (ROA) is equal to 0.003 which is smaller than the value of α of 5% (0.003 <0.05). This shows that the variable ratio of return on total assets (ROA) has a significant effect on probability. The results of the logistic regression analysis revealed the value of Chi-Square by using the Omnibus Test of 21.968 and a significance value of 0,000 <0,05 which means that there is a significant effect of current ratio, debt ratio, fixed asset turnover ratio, and the ratio of return on total assets jointly to the probability of bankruptcy in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange Year 2011-2015. Keywords: Current Ratio, Debt Ratio, Fixed Asset Turnover Ratio, Total Return Ratio Assets, Profitability Bankruptcy
PENGARUH MODERNISASI SISTEM ADMINNISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survei Pada KPP Pratama Tegal) Murdiati, Sri; Setyaningrum, Heni Puji; Dwi, Kuspriatin
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

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Abstract

This research aims: to determine the effect of modernization of organizational structure, modernization of organizational procedure, modernization of strategy organization, modernaziation of cultural organization simultaneously and partially on tax compliance. Data collection methods used were questionnaires. Population oh this research as many as 101 respondents, while the sample taken in this study amounted to 48 respondents. The data analysis method used is the analysis of multiple linier regresi along with classic assumption test, test hypotheses, as well as the coefficient of determination. The result of this study is the first hypothesis of all independent variables simultaneously affect the significant value of 0.000. The second hypothesis of modernization of organizational structure has no partial effect on the significant value of 0.386. The third hypothesis of modernization of organizational procedures has no partial effect on the significant value of 0.949. The fourth hypothetical modernization of organizational strategy had no partial effect on the significant value of 0.161. The fifth hypothesis of modernization of organizational cultural has a partial effect on the significant value of 0.001. The result of coefficient determination test obtained R2 value equal to 0,423 or 42,3%. It can be interpreted that 42.3% taxpayer compliance in this model is influenced by modernization of organizational structure, modernization of organizational procedures, modernization of strategy organization and modernization of cultural organization. While the rest of 57.7% influenced by other factors outside the model of this study.Keywords: Modernizational of Organizational Structure, Modernization of Organizational Procedure, Modernation of Strategy Organization, Modernization of Cultural organization, Compliance Taxpayers.
HUBUNGAN KESADARAN, PENGETAHUAN DAN PEMAHAMAN, DAN KUALITAS PELAYANAN DENGAN KEMAUAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA DUKUHTURI KECAMATAN DUKUHTURI KABUPATEN TEGAL Pamungkas, Asih; Murdiati, Sri; Rustianti, Okti
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (906.711 KB)

Abstract

The purpose of this study is to analyze the relationship of awareness, knowledge and understanding, and the quality of service together with the willingness to pay land and building taxes in Dukuhturi Village, DukuhTuri District, Tegal Regency. Data collection methods used in this study were questionnaires, and literature studies. While the data analysis method used is Spearman rank correlation analysis, Spearman rank correlation test, multiple correlation analysis, significance test multiple correlation coefficient, and coefficient of determination analysis. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of awareness with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a Spearman rank correlation value of 0.476 and a significance value of 0,000 so the first hypothesis is acceptable. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of knowledge and understanding with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a Spearman rank correlation value of 0.509 and a significance value of 0,000 so the second hypothesis is acceptable. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of service quality with the willingness to pay taxes in Dukuhturi District of Tegal Regency, with a Spearman rank correlation value of 0.524 and a significance value of 0,000 so the third hypothesis is acceptable. The results of data analysis using multiple correlation prove that there is a significant relationship of awareness, knowledge and understanding, and service quality together with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a multiple correlation value of 0.665 and a calculated F value of 81.08> Ftable is 2.63 so the fourth hypothesis is acceptable.  Keywords:  Awareness, Knowledge and Understanding, Service Quality, Willing to Pay Taxes
INOVASI PRODUK BATIK SEBAGAI UPAYA MEWUJUDKAN MASYARAKAT YANG SEHAT DAN SEJAHTERA DI MASA PANDEMI COVID19 DI KELURAHAN BANDUNG TEGAL SELATAN Maulida Dwi Kartikasari; Dien Noviany Rahmatika; Sumarno Sumarno; Makmur Sujarwo; Sri Murdiati; Endang Sulistyaningsih; Ahmad Farihi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2097

Abstract

Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan mengenai pentingnya inovasi produk batik tegalan dan edukasi bahaya covid19 pada masyarakat Kelurahan Bandung khususnya pengrajin batik tegalan. Pada masa pandemic saat ini diperlukan adanya inovasi produk batik tegalan agar pengrajin batik tegalan mampun bertahan. Selain itu, perlu pula adanya edukasi mengenai bahaya covid19 melalui pemasangan banner di titik kerumunan, serta pemasangan alat pencuci tangan injak. Adanya program pengabdian kepada masyarakat ini diharapkan masyarakah kelurahan Bandung khususnya pengrajin batik mampu bertahan di masa pandemic saat ini serta kesadaran menjaga pola hidup bersih sehat dapat lebih meningkat lagi. Kata kunci: Batik Tegalan, inovasi, covid19, alat pencuci tangan
Pengaruh BI Rate, Inflasi, Nilai Tukar Rupiah, PDB Perkapita dan Jumlah Uang Beredar Terhadap Permintaan Reksa Dana Saham Tahun 2013 – 2017 Ade Risdiana Pratiwi; Sri Murdiati; Yuniarti Herwinarni
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 1 (2019): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i1.21

Abstract

Tujuan Penelitian adalah untuk menganalisis pengaruh BI Rate, Inflasi, Nilai Tukar Rupiah, PDB Perkapita, dan Jumlah Uang Beredar terhadap Permintaan Reksa Dana Saham 2013-2017 secara parsial dan secara simultan. Jenis data yang digunakan adalah data sekunder berupa data kuartalan. Metode pengumpulan data dalam penelitian ini adalah dokumentasi dengan pengambilan sampel berdasarkan teknik Purposive Sampling. Metode analisis data menggunakan uji asumsi klasik, uji regresi linier berganda, uji t, uji F, serta analisis koefisien determinasi. Hasil penelitian menunjukan bahwa Secara parsial variabel BI Rate mempunyai pengaruh negatif dan signifikan terhadap Permintaan Reksa Dana Saham. Secara parsial variabel Inflasi mempunyai pengaruh positif dan tidak signifikan terhadap Permintaan Reksa Dana Saham. Secara parsial variabel Nilai Tukar Rupiah mempunyai pengaruh negatif dan tidak signifikan terhadap Permintaan Reksa Dana Saham. Secara parsial variabel PDB Perkapita mempunyai pengaruh negatif dan signifikan terhadap Permintaan Reksa Dana Saham. Secara parsial variabel Jumlah Uang Beredar mempunyai pengaruh positif dan tidak signifikan terhadap Permintaan Reksa Dana Saham. Secara simultan variabel BI Rate, Inflasi, Nilai Tukar Rupiah, PDB Perkapita dan Jumlah Uang Beredar memiliki pengaruh signifikan terhadap Permintaan Reksa Dana Saham.
Pengaruh Kebutuhan Aktualisasi Diri, Penghargaan dan Komitmen Kerja terhadap Kinerja Karyawan di SMK 1 Kedungwuni Kab. Pekalongan Indra Ardhi Kurniawan; Sri Murdiati; Setyowati Subroto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.44

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh aktualisasi diri terhadap kinerja karyawan SMK 1 Kedungwuni, pengaruh penghargaan terhadap kinerja karyawan SMK 1 Kedungwuni, pengaruh komitmen kerja terhadap kinerja karyawan SMK 1 Kedungwuni serta untuk mengetahui pengaruh aktualisasi diri, penghargaan, dan komitmen kerja terhadap kinerja karyawan SMK 1 Kedungwuni. Penelitian ini di kategorikan sebagai penelitian survey, dimana instrumen penelitian ini berupa kuesioner dan menggunakan skala likert. Populasi dalam penelitian ini adalah semua karyawan SMK 1 Kedungwuni Kab. Pekalongan berjumlah 30 orang. Sampel yang di ambil dalam penelitian ini semua sampel yang ada di SMK 1 Kedungwuni sebesar 30 responden. Uji validitas instrumen ini menggunakan teknik korelasi product moment pada level of significant 5% (0,05) dengan derajat kebebasan r tabel= 0,361 (N=30). Sedangkan uji reliabilitasnya menggunakan Cronbach Alpha. Teknik analisis yang di gunakan adalah regresi linier berganda. Penelitian ini menunjukan bahwa semua pernyataan yang ada di kuesioner dengan jumlah 36 pernyataan telah terjadi valid dan reliabel, maka dapat di gunakan. Dan hasil uji R Square menunjukan bahwahasil R2= 0,644 berarti bahwa 64,4% kinerja karyawan (Y) di pengaruhi oleh besarnya aktualisasi diri (X1), penghargaan (X2), dan komitmen kerja (X3), sisanya sebesar 35,6% dipengaruhi oleh faktor lain di luar model.