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Septian Yudha Kusuma
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KEUNIS
Published by Politeknik Negeri Semarang
ISSN : 23029315     EISSN : 27147274     DOI : https://doi.org/10.324497/keunis
Core Subject : Economy,
Economics, Econometrics & Finance
Pemahaman tentang keuangan dan atau yang bersinggungan atau berkaitan dengan arus dana dan kegiatan yang berhubungan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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ANALISIS PENGARUH LIKUIDITAS, STRUKTUR AKTIVA, FREE CASH FLOW, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG (DER) PADA PT JASA MARGA Tbk PERIODE 2009-2018 Anita Kristina; Prihatiningsih Prihatiningsih; Ida Savitri Kusmargiani
KEUNIS Vol 7, No 2 (2019): JULI 2019
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.175 KB) | DOI: 10.32497/keunis.v7i2.1588

Abstract

This research is based on the problems of the company PT Jasa Marga Tbk which has a problem with the performance of the company which is indicated by the DER of companie increased during the period 2009-2018. The purpose of this research is to analyze the influance of direction and significance of Liquidity, Asset Structure, Free Cash Flow and Company Size on Debt Policy (DER) in PT Jasa Marga Tbk for the period 2009-2018. The population and sample in this study were PT Jasa Marga Tbk. The analysis model used in this study is a multiple linear regression model. The results of the multiple linear regression analysis showed that (1) the influance of Liquidity (CR) on Debt Policy (DER) was positive and significant (2) the influance Asset Structure on Debt Policy (DER) was negative and not significant (3) the influance of Free Cash Flow on Debt Policy (DER) is positive and significant (4) the influance of Company Size on Debt Policy (DER) is positive and significant.
ANALISIS PENGARUH KUALITAS PELAYANAN TELLER TERHADAP KEPUASAN ANGGOTA PADA BMT POLIDANA POLITEKNIK NEGERI SEMARANG Aris Sunindyo
KEUNIS Vol 9, No 1 (2021): JANUARI 2021
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2776.852 KB) | DOI: 10.32497/keunis.v9i1.2156

Abstract

This study aims to examine the quality of teller service which consists of tangibles, reliability, responsiveness, assurance, and empathy of member satisfaction by saving at Baitul Maal Wat Tamwil (BMT) Polidana Semarang State Polytechnic. The data used are primary data in the form of questionnaires' distribution to BMT members. The data used are primary data which are distributed through questionnaires to BMT members. This study used 100 members of the BMT Polidana as a sample. The data analysis tool used multiple regression analysis with SPSS 21. The results showed that tangibles, reliability, responsiveness and assurance had a significant effect on member satisfaction in saving at BMT Polidana State Polytechnic Semarang while empathy (empathy) does not have a significant effect on member satisfaction in saving at BMT Polidana Semarang State Polytechnic
ANALISIS BUSINESS MODEL CANVAS PADA SYAHIDA INN DALAM MENCARI ALTERNATIF STRATEGI BISNIS BADAN LAYANAN UMUM UIN SYARIF HIDAYATULLAH JAKARTA Ady Cahyadi; Anwar Salahuddin
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6901.015 KB) | DOI: 10.32497/keunis.v10i1.3221

Abstract

The development of the hotel sector in the pandemic covid-19 currently decrease so as prosecuting the business doers to survive and grow the business including Syahida Inn as a business units of Syarif Hidayatullah Jakarta The State Islamic University (UIN Jakarta). Therefore it is need of a business model exact to Syahida Inn knows how to run effectively, efficient, and economical. The purpose of this research is to develop the business model in the future. The kind of research is descriptive qualitative with bussiness model canvas (BMC) and strenght weakness opportunity threat (SWOT) approach. The result showed that the creation of value propositions in the future is sharia hotel, meeting room, wedding hall, cafe and restaurant with convenience, comfortable and hospitality in order will affect every element business model canvas there is an increase in the primary resource, owned the key activity, revenue streams, and increase the cooperation partners. The element of cost structure occured additional cost in promotion while on a customer segment focus to individual and government institutions. SWOT Analysis showed, Syahida Inn is in the first quadrant mean are in progressive strategy with the main focus on market penetration by increasing the promotion either online or offline, focus on market development with the introduction of products to the Tangerang Raya, Province of Banten and Province of Jakarta, and the latter focus on the product development by increasing the meeting facilities, wedding hall, cafe/restaurant, fitness center, and the auditorium/theatre room.
PEMETAAN PERSEPSI INVESTOR ATAS INVESTASI REKSA DANA PUBLIK DENGAN METODE MULTIDIMENSIONAL SCALING Nurseto Adhi; Dewi Bella Sokawati; Utami Tri Sulistyorini; Edi Wijayanto
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6384.186 KB) | DOI: 10.32497/keunis.v10i1.3089

Abstract

This study aims to map the position of public mutual fund products and investment managers based on the results of perceptual mapping. The samples used in this study were 5 public mutual funds and 9 investment managers in each type of public mutual fund based on the investment portfolio selected using the purposive sampling method. The method of analysis used descriptive statistical analysis and multidimensional scaling. The results of the data processing of the mutual fund product attributes are processed in Microsoft Excel which further passed through the statistical test stage of multidimensional scaling ALSCAL (Alternative Least Square Scaling) using the SPSS application. The result of the multidimensional scaling test show that the perceptual mapping is divided into 4 quadrants based on the determinant attributes of public mutual fund products. It found that 6 mutual fund products divided by Risk and Costs determinant attributes, then 6 other mutual fund products found divided by  NAB/UP and return, then 4 other mutual fund products found are not divided by determinant attributes and the rest 4 other mutual fund products divided by other determinant attribute in this research.
PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA PEGAWAI KANTOR BPKAD KOTA PALOPO Annisa Annisa; Abid Ramadhan; Ahmad Suardi
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4148.976 KB) | DOI: 10.32497/keunis.v10i1.3118

Abstract

This study aims to determine the effect of budegetary participation and accountability on employee performance at the BPKAD office Palopo City. This study uses primary data as many as 40 sampels with the sampling method using total sampling. Data collection is done through a questionnaire with the help of the SPSS 23 application. Based on the test results show that budget participation has a significant effect on employee performance while accountability accounting has a significant effect on employee performance.
EFEKTIVITAS INSENTIF PAJAK DAN KEBIJAKAN DI BIDANG PERPAJAKAN SEHUBUNGAN DENGAN PANDEMI COVID-19 Eko Darmawan Suwandi
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6006.03 KB) | DOI: 10.32497/keunis.v10i1.3175

Abstract

This research aims to analyze the effectiveness of tax incentives and policies in the field of taxation in connection with the Covid-19 pandemic. The research findings show that the impact of the government's tax policy has not been said to be effective but has shown a positive impact in the form of an increase in revenue from domestic tax components in 2021 compared to 2020, namely Income Tax increased by 2.0%, Value Added Tax and Sales Tax on Goods. Luxury rose 2.2%, Land and Building Tax increased 10.3%, Excise increased 4.5%, and Other Taxes increased 66.1%. The impact of taxation policies can also be seen from the increase in revenue from the international trade tax component in 2021 compared to 2020, namely state revenues from import duties which increased by 4.2% and export taxes increased by 8.1%.
STUDI TENTANG KORELASI ANTARA PREFERENSI PEMBAYARAN DENGAN VARIABEL SOSIAL DEMOGRAFI Sri Widiyati; Theresia Tyas Listyani; Muhammad Rois
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6731.477 KB) | DOI: 10.32497/keunis.v10i1.3070

Abstract

The era of digitalization is underway in Indonesia. One of the influential aspects is the business environment. In the business world, economic transaction are vital in developing a cashless society. The purposed of the study to assess the socio demographic variables (gender, marital status, education level, occupation dan income) correlate of the payments preferences. The sampling method was purposive sampling. An online survey of 100 participants  was conducted  among a sample of people who aged 20 years and over and have used e-money for three months. The survey included two parts: first, socio demographic characteristics and second the preferency of payments. Cross tabulation and Chi Squared test were used. The results showed that the majority participans was under 40 years old and have more one instruments of e-money. E-money used for on line shopping, transportation and to pay the bills. The conclution of the study there was no significant correlation between the preference of payment methods with socio demographic variables.
ANALISIS PENGARUH STRATEGI EXPERIENTIAL MARKETING TERHADAP LOYALITAS NASABAH TABUNGAN PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK KANTOR CABANG SEMARANG Nur Fitria Sari; Aris Sunindyo; Moch. Abdul Kodir
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6981.25 KB) | DOI: 10.32497/keunis.v10i1.3085

Abstract

This research’s goal is to analyze the variable of experiental marketing’s impact which include sense, feel, think, act, and relate regarding its relationship with saving customers’ loyalty of PT Bank Tabungan Negara (Persero) Tbk Semarang Branch Office, which was done partially and simultaneously. Quantitative cause applied research was done using primary and secondary data, in which the former done using questionnaires with nonprobability sampling techniques applied with 100 respondents collected. The number of respondents were counted based on the calculation of lemeshow formula. While for the analytical methods, validity, reliability, and classic assumption tests were applied. For analysing the model, linear regression analysis was applied using t-test, F-test, and coefficient determination to test the hypotheses. As a result, sense, feel, and act variables have significant effect on savings customers’ loyalty partially. On the other hand, relate and think variables have insignificant effect on savings customers’ loyalty partially. All in all, the F-test shows that the variables have significant effect on savings customer’s loyalty.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN UMKM Syamsul Syamsul
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6103.736 KB) | DOI: 10.32497/keunis.v10i1.3154

Abstract

This study aims to describe the financial recording and reporting system of micro, small and medium enterprises (MSMEs). This population is 19,197 MSMEs and the research sample is 27 MSMEs in Palu City. Data were obtained through questionnaires and interviews with MSMEs. The data analysis technique used analysis descriptive. The results showed that the majority of MSMEs included in the micro-enterprise group had not recorded and reported financial statements. However, most of the small and medium-sized MSMEs have carried out financial recording and reporting both manually and computerized. Furthermore, most MSMEs have never attended financial management training, particularly financial recording and reporting. Therefore, MSMEs want training and assistance in financial recording and reporting by the government or other institutions. This information is important for the local government and related agencies in the context of counseling and mentoring business management in the future.
FENOMENA PENYERTAAN NILAI (MEDIT) DALAM MENENTUKAN HARGA BELI PENGEPUL RONGSOKAN Ahmad Iskandar Rahmansyah; Judi Suharsono; Titik Musriati
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2539.015 KB) | DOI: 10.32497/keunis.v10i1.3203

Abstract

This study aims to explore the concept of determining the buying price for scrap collectors because based on previous research studies there is a phenomenon that information is obtained that the inclusion of non-economic values determines the purchase price of certain products. Researchers chose junk collectors as the object of research because junk collectors are known to have entrepreneurial characteristics. The transcendental phenomenon is used to execute research purposes. The results showed that in determining the purchase price, the junk collector used the inclusion of a non-economic value, namely Medit (Stingy). This value is included in the formation of the purchase price as a form of feeling for junk which is a dirty item and is also not used but is profitable so it should not be negotiable because it can be seen from the stigma of the community who still think that the business of scrap collector is dirty and even considered a person who does not have skills for other work.

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