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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JIA (Jurnal Ilmiah Akuntansi)
Denny Erica, Denny
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS RASIO KINERJA KEUANGAN PROFITABILITAS PT WIJAYA KARYA (PERSERO) TBK. PERIODE 2014 - 2018 Vidada, Irwin Ananta; Ratiyah, Ratiyah; Erica, Denny; Hartanti, Hartanti
Jurnal Ilmiah Akuntansi Vol 4, No 1 (2019): Volume 4, Nomor 1, Tahun 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.807 KB) | DOI: 10.23887/jia.v4i1.17228

Abstract

In estimating the risk in the face of uncertainty , companies can use analysis as a financial report estimated future formulation of the plans . Use report analysis a finance company capable of know estimation the work of these efforts division in his company. To know the financial performance of corporations in this is done through the profitability analysis ( rentabilitas ). Through the ratio of the company capable of measuring the extent to which the company ability to obtain profit. Objectives in this research is to investigate and to identify the financial performance of pt wijaya karya ( persero ) tbk a period of 2014 until 2018. In this research data collection used through via a observation and the literature study with reference to the company financial performance data. Research methodology in the writing of this is done through which is done based on the ratio of the with of a quantitative approach . Observation data to the financial pt wijaya karya ( persero ) tbk the period 2014 until 2018 . Based on the results of the analysis can summarized in general during the past year observation data ratio in the ratio of the gpm, npm, oim roe and had fluctuations caused earnings up and down and ratio in roa was decreasing.keywords : Ratio Analysis, Financial Performance, Profitabiliy
Prosedur Penghitungan Insentif PPh Pasal 21 Pada Saat Pandemi Covid-19 Di Indonesia Erica, Denny; Vidada, Irwin Ananta; Hoiriah, Hoiriah; Saridawati, Saridawati
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 18, No 2 (2020): September 2020
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v18i2.8428

Abstract

Abstrak  - Pandemi Corona Virus Disease 2019 (Covid-19) telah menjadi bencana nasional yang mempengaruhi stabilitas ekonomi dan produktivitas masyarakat di Indonesia, membuat pemerintah untuk mengeluarkan  kebijakn stimulus fiskal dalam relaksasi PPh Pasal 21 dengan kriteria tertentu yang telah di tetapkan dalam Peraturan Menteri Keuangan Republik Indonesia Nomor 44/PMK.03/2020 Tentang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019 (Covid-19). Meskipun kebijakan pemerintah dalam hal pemberian insentif pajak ini memiliki konsekuensi terhadap penurunan atas penerimaan negara dari sektor pajak, namun kebijakan tersebut dapat membantu mengurangi efek domino yang diakibatkan oleh adanya pandemi Covid-19 terhadap perekonomian nasional.Penelitian ini adalah untuk membantu masyarakat umum dan khususnya wajib pajak orang pribadi untuk dapat menghitung pajak penghasilan Pasal 21 secara mandiri, terutama untuk memastikan apakah wajib pajak dapat memperoleh Insentif Pajak Penghasilan yang dapat membantu meringankan beban ekonomi yang dipengaruhi oleh penyebaran Covid-19 di Indonesia. Kata Kunci: Prosedur, Penghitungan, Insentif Pajak Penghasilan
ANALISA RASIO LAPORAN KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN PT SEMEN INDONESIA TBK (PERSERO) Erica, Denny
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 2 (2017): September 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.846 KB) | DOI: 10.31294/jp.v15i2.2088

Abstract

As one of the state-owned companies engaged in cement industry which was established on August 7, 1957, PT Semen Indonesia (Persero) Tbk, has a financial statement that must always be analyzed periodically from one period to the next that can be used as very basic information useful for internal and external companies. In this case the company can use ratio analysis to the financial statements. While for data collection method used in this research use observation method and library study related to financial data of PT Semen Indonesia (Persero) Tbk, to then be analyzed by calculating arithmetic ratio which can be interpreted in economic relation related to company performance. The result of financial statement analysis by using measurement of Liquidity Ratio, Leverage Ratio, Activity Ratio, Profitability Ratio, and can be said company in good condition.Keywords: Company performance, financial ratio analysis
PERANAN BANK INDONESIA DALAM MENGATASI PERGERAKAN INFLASI DENGAN INFLATION TARGETING FRAMEWORK Erica, Denny
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 13, No 2 (2015): SEPTEMBER 2015
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v13i2.912

Abstract

ABSTRACTThis study aims to find answers and explain the role of Bank Indonesia in overcoming inflation movements with the Inflation Targeting Framework (ITF) in Indonesia. In implementing monetary policy, Bank Indonesia has a framework called Inflation Targeting Framework (ITF), which adopts the exchange rate floating (free floating), with the framework of Bank Indonesia conduct the BI Rate as a policy instrument in reflecting the monetary policy stance , Regularly, Bank Indonesia to explain to the public about the assessment of the condition of inflation and the outlook for the future as well as the decisions taken. If the inflation target is not achieved the necessary explanations to the public and the steps to be taken to restore accordance with the inflation target.Characteristics of inflation in Indonesia is still likely to be influenced by inflation Volatile side with respect to disruption of production, distribution and primary commodity price shock. Moreover, shocks to inflation may also come from government policies related to prices of strategic commodities such as fuel oil (BBM) and other energy commodities (administered prices). To reach the target of low  and stable  inflation, it is necessary to control inflation through cooperation and coordination across agencies, between Bank Indonesia and the Government in order to support economic growth and improve people's welfare by maintaining the level of stability of the rupiah in Indonesia.
AUDIT TERHADAP SUMBER DAYA MANUSIA SEBAGAI INTELLECTUAL PROPERTY Erica, Denny
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 14, No 2 (2016): SEPTEMBER 2016
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.209 KB) | DOI: 10.31294/jp.v14i2.1298

Abstract

Human resources is one of the components that are relatively difficult to be audited by the management company, because the human resources function as regulators, implementers, and control or supervision. So from that audit of human resource development should be able to provide an independent overview in order to encourage the effectiveness and synergies for all the activities of both the holistic balance to proportion the role of HRD in each work unit. Data collection methods used in this study using literature associated with some methods in conducting an audit of human resources, which can be used as the basis of ongoing research. Usefulness of information obtained from the audit of the human resources, the management company can conduct an internal evaluation into the enterprise to all units of human resources as a form of business in order to improve human resources to be much better controlled than before. In addition, the results of the audit of human resources management can help companies to identify the problems faced by each individual employee each work unit were different. And in the end by improving the quality of human resources and the quality of the work that is much better, can create an atmosphere of work and scope of a healthy work culture in supporting the development of the company to be more prepared and resilient to be able to compete with other companies. So from that human resources can be regarded as a form of Intellectual Property. Keywords: Audit, Human Resources, Intellectual Property.
BUDAYA KEPEMIMPINAN DALAM PELAKSANAAN MANAJEMEN ORGANISASI Erica, Denny
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 1 (2014): MARET 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i1.1114

Abstract

The Culture of leadership represented one of reflection from organization as a whole, which can influence at execution of organizational management. The leadership of non something new but remain to be important and relevant to be studied by all theoretical, practitioner, politician and even by society of generally. Cultural role and function of leadership more caused at role of strategies in organizational of governmental goodness, corporate world, and also the organization socialized.  Keywords: Leadership, Management, Organizational.
Pengaruh Kualitas Layanan Dan Pemanfaatan Teknologi Informasi Terhadap Kepuasan Dan Loyalitas Pelanggan Jasa Transportasi Online Di Jakarta Erica, Denny; Al Rasyid, Harun
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 2 (2018): September 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.849 KB) | DOI: 10.31294/jp.v16i2.3893

Abstract

Penelitian ini dilatarbelakangi dari keingintahuan akan seberapa besar pengaruh kualitas layanan dan pemanfaatan teknologi informasi terhadap kepuasan dan loyalitas pelanggan jasa transportasi online di Jakarta. Sampel penelitian ini adalah para pengguna jasa layanan transportasi online, baik motor maupun mobil yang berjumlah 160 responden. Kuesioner penelitian disebar di lima wilayah yang berbeda, meliputi Jakarta Pusat, Jakarta Timur, Jakarta Barat, Jakarta Utara dan Jakarta Selatan agar mendapatkan sampel yang lebih variatif dengan pembagian masing-masing 32 sampel pada tiap wilayah. Untuk menganalisis data digunakan Structural Equation Model (SEM). Penelitian ini mendapatkan hasil antara lain, kualitas layanan dan pemanfaatan teknologi informasi ditemukan berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Selain itu kepuasan pelanggan juga berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Selanjutnya berdasarkan hasil penelitian akhir, juga dapat disimpulkan bahwa terdapat pengaruh yang signifikan pada hubungan kausal kualitas layanan dan pemanfaatan teknologi informasi terhadap loyalitas melalui kepuasan pelanggan.
Co-Authors Hartanti Hartanti, Hartanti Harun Al Rasyid Hoiriah, Hoiriah Irwin Ananta Vidada Ratiyah, - Saridawati Saridawati, Saridawati