STRATEGI BERSAING DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA BISNIS JASA PERHOTELAN

Research on Corporate Competitive Strategies in Increasing Number of Guest Visits In The Hospitality Business (Case Study At Four Star XYZ Hotel in Tangerang City,) highlights how the company achieves competitiveness and improves its performance. In running its business Hotel XYZ faced problems, namely decreasing the number of guest visits and weak competitiveness of the company. This research used qualitative method by using descriptive approach. For data collection method used is by giving questionnaires to hotel customers and interviews to informants who then analyze the data based on the IFE and EFE matrix. Based on the research results found that the current level of company indicates that XYZ Hotel is still in the average level, so XYZ hotel should make a good strategy for the future the company can achieve the vision and mission of the company. Based on the analysis of IFE and EFE Hotel XYZ is in quadrant five so that strategy can be done by Hotel XYZ to improve the competitiveness of company by doing competition through differentiation

PENGARUH KINERJA KEUANGAN INTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Survei Terhadap Perusahaan Manufaktur Yang Telah Melakukan Emisi Saham Periode 2010 sampai dengan 2016 di Indonesia)

One important element in assessing a company is how investors believe that it will benefit from the company it is investing in. If the company succeeds in posting a large profit rate, it will motivate investors to invest in stocks, so that stock prices and stock demand will increase. This research is conducted by survey method to 50 manufacturing companies that have done the stock emission on Indonesia Stock Exchange. Technique of data collecting is done by indirect communication technique through instrument in the form of documentation study. This research was conducted from November 2016 and ended in November 2017. Data processing technique is done by Descriptive Analysis and Inferential Analysis that is Correlation Analysis and Regression with approach of analysis of variance (ANOVA). The results showed that: (1) The company's internal financial performance proportioned by its own return on equity (ROE) shows good condition, with an average of 12.17% per company, standard deviation of 14.24%; (2) Company Value measured by: (a) EMV (Equity Market Value) which is the product of P (Closing Price) x Qshares (Number of shares outstanding); (b) The book value of total debt (Debt); and (c) The book value of total assets (EBV), indicates good conditions, ie average 33.16%, standard deviation of 12.7%; (3) This hypothesis test shows ttable equal to 2,356 <tcount 5,402 (tcount> ttable) means that company's internal financial performance proportioned by return on equity (ROE) have positive and significant effect to firm value 37,8% although low but quite meaningful. The researcher suggested to pay attention to factors such as investment policy and dividend policy, because it is strongly believed to affect the increase of stock price, therefore it is proven that firm value to firm's internal financial performance proportioned by return on equity ROE) have a positive and significant effect

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019

Firm value a very important role for the firm. If a firm value is high it will befollowed by high prosperity for its stockholders. Firm value also reflects theinvestor's evaluation of the success of a firm and it is often related to theincrease in the stock exchange price. Maximizing the value of the company isstrongly influenced by sources external or internal company funds. The firmvalue may be explained by firm profitability. High profitability shows a goodprospect of the firm so that investors will positively respond by increasing thestock price and the firm value. So, this research aims to prove the effect of profitability on price book value as a measurer of a firm value in the companieson the Indonesia Stock Exchange in the period of 2015-2019.The samplingtechnique in this research used nonprobability sampling (purposive sampling)with a total sample of 24 companies. The secondary data collection techniquein this research is a literature study. Multiple linear regression is a method usedto analyze the data in this research. The results of this research indicate thatthe partial test (t-test) on the variable profitability proxied by return on equityhas a positive and significant effect on price book value. Profitability, which isproxied by return on assets, has a positive and significant effect on price bookvalue. Meanwhile, for the simultaneous test (f test) profitability has a positiveand significant effect on price book value

Pengaruh Debt To Total Asset Ratio Terhadap Return On Equity dan Manfaat Ekonomi Anggota: (Studi Kasus pada Koperasi Karyawan Bank BJB “ZIEBAR” Kota Bandung)

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits

Penerapan SAK ETAP Pada Koperasi Aktif di Jawa Barat Sebagai Acuan Pembuatan Aplikasi Akuntansi Koperasi Berbasis Android

The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At  Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperativ