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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Dini Martinda Lestari; Andi Hasryningsih Asfar
Jurnal Akademika Vol 18, No 1 (2020): Februari 2020
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.915 KB) | DOI: 10.51881/jam.v18i1.185

Abstract

The background of this study is tax avoidance at various industrial sector tend to fluctuation thought to be caused unstable Profitabilitas and firm size.The objective of this research to determine about influence profitabilitas dan firm size partial dan simultaneously toward tax avoidance at various industrial sector company period 2015-2018.The population of this study were 46 listings and manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2015-2018. With used purposive sampling method acquired 40 samples. Multiple regression analys is used in this study to see the effect of the independent variable on the dependent variable either jointly or individually.  The results of research that hypothesis test showed Profitabilitas toward tax avoidance tcount > t table (2.644 > 2.02) is mean have influence. Firm size toward tax avoidance tcount > t table (0.443 > 2,02) is mean have influence. While Profitabilitas and Firm Size toward tax avoidance Fcount > F table (4.667 > 3,24) is mean have influence.Partial result of the study there is a significant influence between profitbeabilitas toward tax avoidance and there not a significant influence between Firm size toward tax avoidance. While simultaneously there is a significant influence between profitabilitas and firm size toward tax avoidance. Keywords: Tax Avoidance, Profitability, Company Size
KETERKAITAN BUDAYA ORGANISASI DAN KEDISIPLINAN GURU DALAM MEMPENGARUHI PRESTASI BELAJAR SANTRI ANDI HASRYNINGSIH ASFAR; HERI IRAWAN
Jurnal Akademika Vol 16, No 2 (2018): Agustus 2018
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.775 KB) | DOI: 10.51881/jam.v16i2.137

Abstract

The background of this research is the value of student achievement for class A, B and C in semesters 1 and 2, especially for class XII experiencing a fluctuating level. This study aims to determine the effect of organizational culture and discipline of teachers on student achievement in boarding school Al-MubarokSerang City. The independent variable is Organization Culture (X1) and Discipline (X2), for the dependent variable is Learning Achievement (Y). The research method used is quantitative method. The population in this study is all teachers in boarding school Al-MubarokSerang city as many as 73 teachers. Given the total population of 73 respondents, the authors took the decision to use the sampling technique that is non probabillity sampling using saturated sampling technique. Data analysis techniques used include classical assumptions, correlation, coefficient of determination, multiple linear regression analysis and hypothesis testing. The result of the research on the table of coefficiens obtained the result of regression analysis obtained t value 4,772 while t table 1,994 that tcount>ttable (4,772> 1,994) and significance value 0.000 <α (0,05) h0 rejected. While the Discipline of Learning Achievement obtained the results of regeresi analysis obtained t value 5,696 while t table 1.994 then tcount>ttable (5,696> 1,994) and significance value 0.000 <α (0,05) then H0 rejected. Conclusion of research based on the above calculation then there is a significant influence between the Organization Culture on Student Achievement of Santri and there is a significant influence between discipline on student learning achievement. Based on the analysis results can be concluded that simultaneously independent variables Organizational Culture and Discipline significantly influence the Achievement of Student Learning in Boarding School Al-MubarokSerang City.Keywords: Organizational Culture, Discipline and Learning Achievement
ANALYSIS OF EFFECTIVENESS OF ADVERTISING ABOVE THE LINE AND BELOW THE LINE ON THE CUSTOMERS PURCHASE DECISION ANDI HASRYNINGSIH ASFAR; SONDI -
Jurnal Akademika Vol 17, No 1 (2019): Februari 2019
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.421 KB) | DOI: 10.51881/jam.v17i1.152

Abstract

Sedaap Noodle is a product of PT. Sayap Mas Utama, which has a low number of sales, especially in the Cilegon City area, allowing Above The Line and Below The Line advertising promotion activities.This study aims to analyze the effectiveness of advertising above the line and below the line on customer purchasing decisions of Sedaap Noodle products in the area of Cilegon-Banten City. This study uses two independent variables, namely above the line and below the line advertising, one dependent variable is the purchase decision.This research was conducted on the customer population of Sedaap Noodle products in the area of Cilegon-Banten City with a total sample of 96 respondents. The type of research used is qualitative research with the Simple Random Sampling approach. The method used in measuring the effectiveness of advertising above the line and below the line uses EPIC Model, Direct Rating Method and Linear Regression with the help of Minitab 16 software.Based on the measurement using EPIC Model, the EPIC Rate of promotion above the line score is 3.993, while the below the line promotion gets a value of 3.955, this explains that the above the line promotion is more effective than the below the line promotion. As for the measurement using the Direct Rating Method (DRM) method, the above the line promotion value is 71.40 and the below the line promotion gets a value of 66.42 where the value falls into the "good" scale.Of the two calculation methods that can be used for this type of promotion above the line is the type of promotion that is the best and most effective in determining the purchase decision of Sedaap Noodle products in the Cilegon-Banten City area and the type of advertising promotion above that line. with the media used with 92%.               Keywords: Above The Line Advertising, Below The Line Advertising, Purchasing Decision
PENGARUH TINGKAT PENDIDIKAN DAN DISIPLIN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI ANDI HASRYNINGSIH ASFAR; SARIPUDIN SAPUTRA
Jurnal Akademika Vol 16, No 1 (2018): Februari 2018
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.767 KB) | DOI: 10.51881/jam.v16i1.97

Abstract

The purpose of this research is know whether there is influence between education level (X1), to work effectiveness (Y), how much influence between the education level (X1), to work effectiveness (Y),is there influence between work discipline (X2), to work effectivess (Y), how much influence between the wok discipline tto work effectiveness (Y), to find out wheter the education level (X1),and work discipline(Y), together affect the effectiveness of work (Y), to know which variable gives dominant influence to work effectiveness(Y). The method used in this research is survey method, with correlation and regression quantiative approach. The sample size is 64 people taken from employees Dinas Kependudukan dan Pencatatan Sipil Kabupaten Serang. The method of data processing using multiple regression analysis. The results showed that the variable level of education (X1) has a positive significant effect on the effectiveness of work (Y) as evidenced by the coeffient of education level variable with actual test t values 8.642 >1.999, α = 0.05, the work disciplines has a t stat of 10,769, whose values is greater than ttable (1.999, α = 0.05). This mean work diciplines has a positive and significant effect on effecstiveness of work based on F test shows that the regression has F-stat values of regression has F-stat equal to 61,697, the values is greater than the F-table of 3.15 at a 95% confidence level, so it can be concluded that together, independent variables effect the dependent variable. Conclusion of research based on the above calculation then there is a significant influence between the level education on the effectiveness of employees and there is a significant influence between work diciplines on the effectiveness of employee work. Based on the analysis results can be concluded that simultaneously independent variables level of education and work discipline significantly influence the effectiveness of employees in Dinas Kependudukan dan Pencatatan Sipil Kabupaten Serang Keywords: Work Effectiveness, Level of Education and Work Disciplines
PENGUKURAN KINERJA PERUSAHAAN MENGGUNAKAN METODE BALANCED SCORECARD (BSC) DENGAN PEMBOBOTAN ANALYTICAL HIERARCHY PROCESS (AHP) DI PT. ABC, TBK Andreas Tri Panudju; Andi Hasryningsih Asfar; Fitri Fauziah
JISI: Jurnal Integrasi Sistem Industri Vol 3, No 2 (2016): JISI UMJ
Publisher : Fakultas teknik Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jisi.3.2.%p

Abstract

Balanced Scorecard (BSC) merupakan salah satu metode pengukuran kinerja perusahaan  yang meninjau kinerja perusahaan  tidak hanya dari sisi keuangan, namun juga dari sisi non keuangan. Penelitian ini bertujuan untuk mengetahui sistem pengukuran kinerja (SPK) PT. ABC, Tbk yang meliputi perspektif keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Pembobotan   elemen-elemen   yang   terdapat   dalam   pengukuran   kinerja dilakukan dengan menggunakan metode Analytical Hierarchy Process (AHP) dengan bantuan sofware Expert Choice. Dengan demikian, diharapkan PT. ABC, Tbk dapat  mengetahui dengan tepat prioritas perbaikan yang harus dilakukan. Hasil penelitian ini adalah pada perspektif proses bisnis internal merupakan perspektif terpenting dari perspektif-perspektif yang lain, hal ini ditunjukkan dengan perspektif proses bisnis internal mempunyai bobot terbesar yaitu sebesar 0,350. Hal ini berarti PT. ABC, Tbk lebih memfokuskan pada meningkatkan bisnis internal, meningkatkan kualitas produk dan efektivitas operasi dalam menghasilkan produk serta pengembangan jaringan rantai pasok. Pada perspektif pelanggan dengan bobot 0,292 dengan fokus pada peningkatan pangsa pasar kemudian baru diikuti dengan menurunkan keluhan pelanggan. Pada perspektif pembelajaran dan pertumbuhan dengan bobot 0,235 lebih memfokuskan pada meningkatkan kemampuan karyawan kemudian baru diikuti dengan meningkatkan produktivitas karyawan. Pada perspektif keuangan yang merupakan perspektif dengan bobot terkecil yaitu sebesar 0,123 fokusnya merata pada peningkatan keuntungan perusahaan, peningkatan efisiensi dan efektivitas aset, serta pertumbuhan penjualan. Kata kunci: Analytical Hierarchy Process,  Balance  Scorecard  (BSC), Kinerja,pembobotan.
THE RELATIONSHIP OF NON PERFORMING LOAN (NPL) AND LOAN TO DEPOSIT RATIO (LDR) TO THE ESTABLISHMENT OF RESERVES FOR INCREASED LOSS IN CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Andi Hasryningsih Asfar; Alvi Inayati
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 4 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.471 KB) | DOI: 10.53067/ijomral.v1i4.53

Abstract

Banks as intermediary institutions whose operational activities are to collect and distribute funds. In maintaining financial stability in order to remain liquid, banks establish reserves for impairment losses as an effort to anticipate the risk of loss. This study aims to determine the relationship between Non-Performing Loans and Loan to Deposit Ratios to the Establishment of Allowance for Impairment Losses in Conventional Commercial Banks listed on the Stock Exchange. Indonesia for the 2016-2020 period. The method used in this research is the associative method with a quantitative approach. The population in this study are 46 Conventional Commercial Banks. Sampling using purposive sampling technique and selected as many as 6 banking companies. The results of this study indicate that the results of the t-test on Non-Performing Loans on the Establishment of Allowance for Impairment Losses obtained the value of tcount (2.860) > ttable (2.084). The results of the t-test on the Loan to Deposit Ratio variable on the Formation of Allowance for Impairment Losses obtained the value of tcount (-1.284) < ttable (2.084). The results of the F test of Non-Performing Loans and Loan to Deposit Ratio on the Formation of Allowance for Impairment Losses are obtained by the calculated Fvalue (5,224) > Ftable ( 3,35 ). and the Loan to Deposit Ratio has no relation to the Establishment of Allowance for Impairment Losses. Meanwhile, the Non-Performing Loan and the Loan to Deposit Ratio simultaneously have a relationship with the Establishment of Allowance for Impairment Losses
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING PADA DINAS PERHUBUNGAN KABUPATEN SERANG Andi Hasryningsih Asfar; Rita Anggraeni
Jurnal Bina Bangsa Ekonomika Vol. 13 No. 1 (2020): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.467 KB) | DOI: 10.46306/jbbe.v13i1.28

Abstract

Persaingan bisnis menuntut perusahaan untuk meningkatkan kinerja keuangannya. Kinerja keuangan merupakan cerminan perusahaan. Dalam penelitian ini objek penelitiannya adalah Holcim Indonesia Inc. Tujuan penelitian ini adalah untuk menilai kinerja keuangan Holcim Indonesia Inc. dengan menggunakan Economic Value Added (EVA) dan Return On Equity (ROE). Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan tujuan mengungkap data perusahaan dengan cara menguraikan dan menginterpretasikan sesuatu seperti apa yang ada di perusahaan dengan menggunakan metode yang tersedia. Data yang digunakan adalah data sekunder, dengan riwayat selama periode 2012 hingga 2014.Hasil yang diperoleh setelah dilakukan perhitungan dengan menggunakan Economic Value Added (EVA), selama periode 2012 hingga 2014, Holcim Indonesia Inc. menghasilkan EVA kurang dari nol atau negatif. Sedangkan Return On Equity (ROE) Holcim Indonesia Inc. periode 201 ke 2014 mengalami penurunan laba. Kesimpulan dari penelitian Holcim Indonesia Inc. selama periode 2012 hingga 2014 dengan menggunakan Economic Value Added (EVA) adalah perusahaan tidak dapat menciptakan nilai ekonomis bagi pemegang saham. Sedangkan untuk Return On Equity (ROE), penurunan laba perusahaan disebabkan beberapa faktor salah satunya adalah lambatnya pertumbuhan pasar di tahun 2014 yang berdampak pada harga dan volume penjualan
KOMPARASI PENILAIAN TINGKAT KESEHATAN BANK DITINJAU DARI RISK PROFIL PADA PT.BANK RAKYAT INDONESIA (Persero) Tbk DAN PT.BANK TABUNGAN NEGARA Tbk Sherlly Aprilliani; Andi Hasryningsih Asfar
Jurnal Bina Bangsa Ekonomika Vol. 13 No. 2 (2020): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.477 KB) | DOI: 10.46306/jbbe.v13i2.51

Abstract

Kesehatan suatu bank merupakan kemampuan suatu bank untuk melakukan kegiatan operasional atau penilaian terhadap suatu kondisi laporan keuangan bank pada periode tertentu sesuai dengan standar Bank Indonesia, secara sederhana kesehatan bank yaitu bank yang dapat menjalankan fungsi-fungsinya dengan baik dan dapat menjaga kepercayaan masyarakat.Tujuan penelitian ini yaitu untuk mengetahui komparasi penilaian tingkat kesehatan bank ditinjau dari dari risk profile Bank pada BRI dan BTN tahun 2016-2018.Metode yang digunakan adalah deskriptif komparatif yaitu penelitian yang membandingkan keberadaan satu variabel atau lebih pada dua atau sampel yang berbeda, atau pada waktu yang berbeda. Hasil penelitian Risk Profile dengan menggunakan rasio NPL bahwa BRI dengan rasio rata-rata 2.09% dan BTN 2,8% dikategorikan baik atau sehat masing-masing berada di level 2-3.5% sedangkan dengan rasio LDR bahwa BRI dikategorikan cukup sehat dalam kategori 85<100% dengan nilai 88,49% dibandingkan dengan BTN kurang sehat karena memiliki tinggal LDR yang cukup tinggi dalam kategori 100< 120% dengan nilai rata-rata 103,01%. Kesimpulan penelitian bahwa PT. Bank Rakyat Indonesia (Persero) Tbk lebih sehat dibandingkan PT. Bank Tabungan Negara (Persero) tbk pada periode waktu 2016-2018
KOMPARASI PENILAIAN TINGKAT KESEHATAN BANK DITINJAU DARI GOOD CORPORATE GOVERNANCE (GCG) PADA PT.BANK RAKYAT INDONESIA (Persero) Tbk DAN PT.BANK TABUNGAN NEGARA Tbk Sherlly Aprilliani; Andi Hasryningsih Asfar
Jurnal Bina Bangsa Ekonomika Vol. 14 No. 2 (2021): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.967 KB) | DOI: 10.46306/jbbe.v14i2.101

Abstract

The health of a bank is the ability of a bank to conduct operational activities or assessment of a bank's financial statement conditions in a certain period in accordance with Bank Indonesia standards, simply the health of the bank is a bank that can carry out its functions properly and can maintain public trust. The purpose of this study is to find out the comparison of bank health level assessments reviewed from The Bank's Good Corporate Governance (GCG) in BRI and BTN in 2016-2018. The method used is comparative descriptive i.e. research that compares the presence of one or more variables on two or different samples, or at different times. The results of the study that GCG at PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Tabungan Negara (Persero) Tbk both  ranked  2nd and entered the  healthy category with a weight of 1.50><2.50 Composites in three consecutive years. The conclusion of the study that PT. Bank Rakyat Indonesia (Persero) Tbk  and  PT. Bank Tabungan Negara (Persero) tbk in the period 2016-2018 as a whole is in good condition
PKM PENGOLAHAN LIMBAH CANGKANG KERANG MENJADI CINDERAMATA DITENGAH PANDEMI COVID-19 DI KARANGANTU KELURAHAN BANTEN Andi Hasryningsih Asfar; Nita Wahyuni; Anisa Paradila; Elsa Putri Indira; Putri Alfitriani
Indonesian Collaboration Journal of Community Services Vol. 1 No. 3 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.895 KB) | DOI: 10.53067/icjcs.v1i3.7

Abstract

Banten Village, which is located in the Kasemen District, Serang City, Banten Province, is a coastal area that has considerable potential, especially in the field of fisheries. Marine products are the main source of livelihood for the majority of the population. Shellfish is one of the fishery products that is quite large, but only the meat is used so that the skin or shell becomes unused waste. With this potential waste, the Uniba Group 04 Student PKM program utilizes the development of shellfish waste into souvenirs which are expected to contribute to economic improvement for the Karangantu community, Banten Village by conducting counseling, discussions and training for community members who are interested in this activity. It is hoped that this activity will continue and be continued by the participants in order to become a business area that can improve the family's economy, supported by online-based marketing amidst the COVID-19 pandemic, which is still not moving from Indonesia