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<![CDATA[The Principles Of Land Lease Agreement And The Formulation Of Profit Sharing In The Framework Of Building Right Titles And The Rigt To Use Titles ]]>
<![CDATA[Hasmonel Hasmonel]]>;
<![CDATA[Lego Karjoko]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.247
<![CDATA[This research is a formulation model of profit sharing principle in land lease agreement in the framework of giving Building Rights Titles / Right to Use Titles which aims to resolve land conflicts as a result of the imbalance of agrarian structure in Indonesia and to balance the rights and obligations in land lease the provision of Building Right Titles (HGB), as well as formulating the principle of profit sharing principle in the land lease agreement in the framework of awarding Building Right Titles (HGB) / Right to Use Titles above Freehold Titles. This research used qualitative research method with symbolic interaction as research strategy, that is, reconstruct adjustment of action from three subject of legal relation that is holder of HGB / Freehold Titles, holder of Freehold Titles (HM) and National Land Agency.The conclusion of this research suggests that the HM holder agreement with the HGB winner as a tenant is required to interfere with government policy, which is to harmonize and protect the interests of holders of Freehold Titles and tenants in the form of profit sharing principles in the provision of HGB / Right to Use Titles on Freehold Titles. begins with a land lease agreement, with the profit sharing principle having to consider the dominant factors affecting the amount of land rent that is just and sustainable, such as the location of the land, the selling value of the tax object, the market price of the land, the operational cost, and the existing building.]]>
<![CDATA[The Influence of Relationship Marketing among Franchisee and Franchisor in Fried Chicken Local Franchise ]]>
<![CDATA[Rusman Rusni Fitri Y]]>;
<![CDATA[Ikawati Karim]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.252
<![CDATA[The increase of chicken production and consumption has a positive impact on the growth of chicken meat business as main product namely fried chicken local franchise. To maintain this domestic business, relationship among franchisee and franchisor should bond each other. This kind of relationship are explained on relationship marketing theory which has several mediators such as commitment, trust, relationship satisfaction and relationship quality. Therefore, this study aimed to examine the influence of these four relationship marketing mediators among franchisee and franchisor in one of fried chicken local franchise in South Sulawesi. Data were collected through observations and questionnaires from 38 franchisees and analyzed with path analysis. The results of paths standard coefficient value indicated that trust had a significant effect to commitment by 0,79 while trust together with commitment also had significant effects to relationship satisfaction by 0,37 and 0,50. Thus, commitment and relationship satisfaction also had significant effect to relationship quality. However, trust had low effect to relationship quality with just 0,247. These results showed that trust, commitment, relationship satisfaction are strong keys to develop the relationship between franchisee and franchisor in order to support local franchise while relationship quality still need some improve from trust side between franchisee and franchisor.]]>
<![CDATA[International Financial Reporting Standards (Ifrs) Convergence Effect To Accounting Conservatism ]]>
<![CDATA[Rosy Armaini]]>;
<![CDATA[Yevi Dwitayanti]]>;
<![CDATA[Nurhasanah Nurhasanah]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.248
<![CDATA[IFRS Convergence (International Financial Reporting Standards) is to adapt domestic standards to conform to IFRS (International Financial Reporting Standards). Implementation of accounting standards closely related to the selection of accounting methods. Each accounting method has a different level of conservatism. Conservatism is an attempt to choose acceptable public accounting methods that slow down the recognition of revenues, accelerate the recognition of expenses, lower the valuation of assets, and elevate the assessment of debt. This research is important to be done in an attempt to prove empirically an increase in accounting conservatism in the period after the convergence of International Financial Reporting Standards (IFRS), when compared to the period before the convergence of International Financial Reporting Standards (IFRS). The sample used in this research is PT. Indofood SuksesMakmur, Tbk with the observation period of 2010-2014. Paired-samples T-Test analysis will be used with SPSS (Statistical Package for Social Science) program Version20.Study results shows that with the implementation of a financial accounting standards (IFRS Convergence) indicating a significant differences to Accounting conservatism value in PT. Indofood SuksesMakmurTbk.]]>
<![CDATA[The Influence of Tax Knowledge and Taxpayer's Attitude To Public Awareness in Paying Land and Urban and Rural Land Tax ]]>
<![CDATA[Maristiana Ayu]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.253
<![CDATA[Land and Rural Land and Urban Tax (PBB P2) is a very potential tax and strategy as a source of state income in order to finance the implementation of government in development. With the payment of the UN Tax P2 as an important revenue source in the development of each region for it needs government efforts through raising taxpayers' awareness in paying taxes, because the success of tax revenue is a reflection of public awareness. This study aims to analyze the influence of knowledge taxation and attitudes of taxpayers to public awareness in paying PBB P2. The data obtained are primary data with questionnaires distributed in four sub-districts from nine sub-districts in Pringsewu District. Sample selection method in this study by purposive sampling technique. Test results in research indicate that knowledge of taxation have a significant positive effect to public awareness in paying PBB P2, whereas attitudes of taxpayers have no significant effect on public awareness in paying taxes. And together knowledge and attitude of the taxpayer affect the public awareness in paying PBB P2.]]>
<![CDATA[Effect Of Work Experience And Work Environment On Employee Satisfaction In The Nusantara Estate 7 Sector Vii Kedaton ]]>
<![CDATA[Viola De Yusa]]>;
<![CDATA[Besti Lilyana]]>;
<![CDATA[Lamtiurmaida Lubis]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.249
<![CDATA[A success of companies is strongly affected by employee job satisfaction. Every company always attempts to improve employee satisfaction so that it is expected that the companies goals are achieved. Several factors improving the job satisfaction are the work experience and work environment. The objective of this research was partially or simultaneously to determine the effect of the work experience and work environment to employee job satisfaction in the Nusantara State 7 sector VII Kedaton. Type of this research was a quantitative research with the associative method. Setting of this research was in the Nusantara State 7 sector VII Kedaton. The sampling technique used in this research was non-probability random sampling using the disproportional stratified random sampling. The respondents of this research was 57 employees. Data analysis technique used in this research was a multiple linear regression. The hypothesis test used in this research was t-test and f-test. The result of this research showed that (1) the work experience affected the job satisfaction, (2) the work environment affected job satisfaction and work experience, and (3) the work environment affected employee job satisfaction.]]>
<![CDATA[THE EFFECT OF QUALITY COST ON THE RATTAN INDUSTRY PERFORMANCE ]]>
<![CDATA[Evi Yuniarti]]>;
<![CDATA[Artie Arditha]]>;
<![CDATA[Nurmala Nurmala]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.254
<![CDATA[The purpose of the study is to determine the quality of products in the industrial competitiveness of rattan industry in South Lampung. The technical data used mostly resulted from the interview. To improve the credibility of research findings, the other methods of data collection were used, such as questionnaires, direct observation and document analysis and records. This study is descriptive verificative with the explanatory survey. The method of data analysis is the path of analysis. The object of the study is the cost of quality which consists of prevention costs, appraisal costs, internal failure costs, and external failure costs. The results showed that the cost of quality activities consisting of prevention activities, control activities, internal failure activities, and external failure activities had a significant effect on the performance of the rattan industry in southern Lampung.]]>
<![CDATA[Increasing The Original Tax Districts: Case of Local Regulation no. 02/2012 on Wall Painting Tax in Metro Regency ]]>
<![CDATA[Yeni Ika Widayanti]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.250
<![CDATA[The development of the number of wall painting in Metro City cannot be separated from the behavior of people who tend to let it happen without seeing the consequences. The change of behavior of this society because of the tendency to have an economic motive without noticing that the wall painting made around the building of their house was actually disrupt the beauty of the surrounding environment and the urban environment in general. The enactment of regional regulation No. 02 of 2012 on local taxes there will be a tax burden per year whose value is adjusted by the extent of the wall painting. The problem is whether there is no more leakage in local tax revenue (PAD) next? It is caused of in general the attainment of PAD is not maximal due to indications of leaks in some items. A number of factions of every plenary in the DPRD, always proposed the formation of special committee of local revenue. This is based on the target and realization of local revenue (PAD) Metro city has not maximum year to year. There are indications of leaks in parking sector items, billboards, and restaurants, expected to be scaled down. At least with the information of Pansus PAD then the transparency of PAD that occurs and share the barriers that occur can be found the solution. Necessary moral awareness for the apparatus of the teachings of urban government agencies Metro the importance of moral awareness in carrying out the task, so that no more unwanted things happen such as: misuse of advertisement tax revenue, parking tax and restaurant tax, and the hotel entered the pockets of bank accounts elements of government apparatus. So that the efforts of Dispenda Metro City in raising the original revenue area can run with the maximum as expected.]]>
<![CDATA[THE MEANINGAND THE FUNCTIONING OF EQUALITY PRINCIPLE INBUSINESS COMPETITION SUPERVISORY COMMISSION DECISIONOFAGREEMENTPRICINGAPPROACH BASED ONMARKET STRUCTURE ]]>
<![CDATA[Azizah Azizah]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.256
<![CDATA[The interpretation and the application of the equilibrium principle in competition law raises issues of the philosophy of law, legal theory and legal dogmatic. Based on these issues, then the legal problems, namely: 1) What is the advantages and disadvantages of market structure approach used in the decision of the KPPU to analyze the principle of balance in competition law particularly in price fixing agreement. 2) How is the market structure approach in the KPPU decision, should be developed and used to analyze the principle of balance in competition law particularly in price fixing agreement. To answer the third issue, used the theory: (1) fairness, (2) equity markets, (3) the welfare state in the context of a market economy. This research is based on paradigmatic legal normative hermeneutic approach. The study concluded: 1) The advantages of the approach in the consideration of the legal market structure.KPPU decisions, creating more justice to the parties. The disadvantages of structural analysis approach, namely: the difficulty of proof in writing, setting procedural law clash between the KPPU and the Court of the country, lack of basic legal drafting guidelines that made by the KPPU. 2) In its development, the analysis approach used the Commission's market structure can be used as direct evidence in the form of a letter and stated in Government Regulation and prioritized approach to the analysis of market structure in the KPPU decisions on the prohibition of price fixing.]]>
<![CDATA[The Effect Of Financial Performance On Financial Distress Condition As Early Warning System At Pt.Centra Protenia Prima.Tbk ]]>
<![CDATA[Yulistina Yulistina]]>;
<![CDATA[Meita Sekar Sari]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.251
<![CDATA[Financial distress is the stage of financial condition that occurs before bankruptcy or liquidation).Bankruptcy is defined as a failure in running operations to achieve its objectives.The company is considered bankrupt if the rate of return earned by the company is less than the total cost that must be incurred in the long run, therefore, it is necessary to evaluate the performance of the company in managing its capital which is interpreted in thebusiness bankruptcy analysis (bankruptcy prediction), done by predicting the bankruptcy of companies using early warning model (early warning system) This research was conducted at PT.Centra Protenia Prima.Tbk with the aim to know the effect of operating cash flow, likuditas, leverage, profit margin to the condition of financial distress (bankruptcy) by using model Almant Z Score.The results of this study is concluded that operating cash flow has no effect on the condition of financial ditress (bankruptcy) while likuditas, leverage, profit margin effect on financial condition ditress (bankruptcy)]]>
<![CDATA[LEGAL PERSPECTIVE IN CREATING EMPLOYMENT POLICIES FOR MINIMUM WAGE PAYMENT SYSTEMS IN THE COMPANY ]]>
<![CDATA[Endeh Suhartini]]>
<![CDATA[ Saburai International Journal of Social Sciences and Development Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[University of Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/saburaiijssd.v1i2.257
<![CDATA[Wages or salaries is an income, but the income does not always in term of Wages or salaries. Revenue that is also the type of other income, for example, profits from the sales of goods entrusted to someone, as brokerage commissions and other income in the administration in the form fees.The policies of payment of wages have been the problems that always lead to conflict which was never completed from year to year.Determination of remuneration policies, especially for employers and workers are expected to provide fairness and legal certainty in the implementation of the employment relationship so that the interests of the parties according to expectations in providing the realization of rights and obligations, as appropriate.Policies include wage-setting authority to wage determination process, the implementation of the wage, calculation, and payment of wages and wage control that must be done continuously by the Government.]]>
