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Journal : Distribusi

ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA TAX AMNESTY PERIODE PERTAMA PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Anding Nugeraha; I Gde Mandra; I Nyoman Nugraha Ardana Putra
Distribusi - Journal of Management and Business Vol. 4 No. 1 (2016): Distribusi, Maret 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v4i1.8

Abstract

ABSTRAK Penelitian ini bertujuan untuk (1) mengetahui kinerja keuangan sebelum dan sesudah tax amnesty periode pertama bila diukur dengan rasio keuangan berdasarkan angka standar industri pada perusahaan  property dan real estate yang terdaftar di BEI, (2) menganalisis perbedaan kinerja keuangan sebelum dan sesudah diberlakukannya tax amnesty periode pertama pada perusahaan property dan real estate yang terdaftar di BEI. Populasi dalam penelitian ini adalah perusahaan sub sektor property dan real estate. Pengambilan sampel dilakukan dengan teknik purposive sampling  dan diperoleh sebanyak 43 perusahaan sampel. Data yang digunakan adalah data sekunder berupa laporan keuangan triwulan II dan triwulan III tahun 2016 yang dipublikasikan melalui website www.idx.co.id dan www.sahamok.com. Pengujian hipotesis dilakukan dengan uji paired sample t-test. Hasil penelitian menunjukan bahwa kinerja keuangan sebelum dan sesudah tax amnesty periode pertama pada perusahaan property dan real estate yang diukur dengan rasio keuangannya yakni Current Ratio dan Debt to Equity Ratio tidak lebih baik dari standar industri, sedangkan Total Assets Turn Over dan Return On Equity lebih baik dari standar industri,  terdapat perbedaan yang signifikan CR, TATO dan ROE antara sebelum dan sesudah diberlakukannya tax amnesty periode pertama, tidak terdapat perbedaan yang signifikan DER antara sebelum dan sesudah diberlakukannya tax amnesty periode pertama.Kata kunci      : Tax Amnesty, Current Ratio, Debt To Equity Ratio, Total Assets Turn Over, Return On Equity.
PENGARUH KONFLIK PEKERJAAN-KELUARGA TERHADAP KEPUASAN KERJA DAN KEPUASAN HIDUP (STUDI PADAPEREMPUAN ETNIS BALI YANG BEKERJA DI KOTA MATARAM) Siti Nurmayanti; Dwi Putra Buana Sakti; I Nyoman Nugraha Ardana Putra; Laila Wardani
Distribusi - Journal of Management and Business Vol. 6 No. 2 (2018): Distribusi, September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v6i2.23

Abstract

The Balinese, wherever they live either individually or in groups, will always carry out their lives as in the ancestral area of ​​Bali Island. Implementation of the livelihood arrangements that have been regulated and inherited by Balinese ethnic ancestors apply to both men and women. Of course this adds a role for Balinese women, especially to those who work. Balinese ethnic women who work are faced with fulfillment of obligations in various roles. This condition if it can not be aligned, can lead to conflict Conflict that arise can be a work-family conflict that can impact on job satisfaction and life satisfaction.     This study aims to analyze the influence of conflict of family work on job satisfaction of ethnic Balinese women who work and analyze the influence of conflict of family work to life satisfaction of Balinese ethnic women who work .. The paradigm used in this research is a positivist paradigm with quantitative method as the right design for achieve research objectives. Through this approach the researcher distributed a structured questionnaire aimed at obtaining data to be analyzed. to 149 Balinese women respondents in Mataram working, All data were analyzed using Partial Least Squre (PLS). The result of the research shows that the conflict of family work negatively and significantly influence the work satisfaction of the working ethnic Balinese women and the conflict of family work have a negative and significant effect to the satisfaction of life of Balinese ethnic women who work.
PERBEDAAN KARAKTERISTIK BPR KECIL DAN BPR MENENGAH DI NUSA TENGGARA BARAT I Nyoman Nugraha Ardana Putra; Dwi Putra Buana Sakti; I Gede Mandra; I Dewa Gede Bisma; GA Sri Oktaryani
Distribusi - Journal of Management and Business Vol. 6 No. 2 (2018): Distribusi, September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v6i2.31

Abstract

The motivation to the studies was started with the phenomenon shows there was no regulation on classifies small credit bank society (small BPR) and medium credit bank society (medium BPR) like a standard in small medium enterprises (SMES) and it’s also new of OJK regulation. This study aims to classifies credit bank society in the category of small and medium enterprises. Location og this research  is on province of West Nusa Tenggara that used a quantitative approach, with research is comparative in clasified size character of credit bank society. The data used is taken from secondary data derived from the reports on financial credit bank society and other publication the credit bank society and Bank of Indonesia as a central bank. Data analysis was the cluster analysis by SPSS to classify the credit bank society. Results show that of a whole of credit bank society in West Nusa Tenggara 29 unit , 23 unit classified as small credit bank society (Small BPR) and 6 unit as Medium credit bank society (Medium BPR). There are the difference between small BPR  and medium BPR.
Co-Authors Abdul Manan Abdul Mannan, Siti Sofiyah Akram, Akram Amir Tengku Ramly Anding Nugeraha Animah Animah Ayu Putu Arie Dewanty Azizatul Farhaini Baiq Dwi Apryana Eristanti Baiq Dwi Apryana Eristanti Baiq Nurul Suryawati Barry Alfian Budi Santoso Budi Santoso Budi Santoso Busaini Busaini Dwi Putra Buana Sakti Dwi Putra Buana Sakti Elin Erlina Sasanti Embun Suryani Eriana Eriana Falen Sadewo Faturahman GA Sri Oktaryani Hadi Mahmudi Hadi Mahmudi Hadi Mahmudi Hadi, Ahwan Hafiz Rahman Hanesfa Hairil Ihsan Hairun Niswati Hayatus Saadiah Heriani Heriani Hermanto Hermanto Hermanto Hermanto Hery Susanto Hery Susanto Hery Susanto Hery Susanto I Dewa Gde Bisma I Dewa Gde Bisma I Dewa Gede Bisma I Dewa Gede Bisma I Gde Mandra I Gede Mandra I Made Adi Sayoga I Putu Buda Yasa I Wayan Joniarta Idha Novianti Ilham Ilham Ilham Maulana Akbar Imamah Imamah Irya Arisantika Hiqwan Isra Dewi Kuntary Ibrahim Iwan Kusmayadi Jainuddin Jainuddin Johan Satriajaya Johan Satriajaya Jurnal Pepadu Kadek Indah Estyari Kariani Febrianti Khaerul Anam Laila Wardani Laila Wardani Lalu Andika Noviawan Lalu Hamdani Husnan Lancur Ruktipriangga Lilik Handajani Luthfiyana Adfanin Made Wijana Masrun Masrun Milayati Milayati Moh. Yassir Araffat Naila A.M Ni Luh Debby Maharani Eka Putri Ni Putu Ary Aryawati Nurdin Nurdin Nurul Hidayatul Hikmah Nurul Syahraini Oktaryani, G. A. Sri Raden Bagus Faizal Irany Sidharta Raheni Raheni Rahman Rahman Ramlah H. A. Gani Riyan Satria Sirrulloh Jagat Rizki Fazrin Rizky Fathullah Saifullah Saifullah Saipul Arni Muhsyaf Sardjijo Sardjijo Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Julaeha Siti Nurmayanti Siti Nurmayanti Siti Sofiyah Abdul Mannan Sovia Wulandari Sri Oktaryani Sudi hardi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sukendri, Nengah Sulaeman Sarmo Syarifuddin Syarifuddin Utamie, Dara Nida Yati Auliah Yolanda Sintiyani M Yosyana Kartin Yulia Zulfahni Yuma Yuma Zulbahri Zulbahri