IMPLEMENTASI ETOS KERJA, KOMPENSASI, DAN KEDISIPLINAN SERTA PENGARUHNYA TERHADAP KINERJA DOSEN DAN TENAGA KEPENDIDIKAN (Studi Kasus Pada Stie Widya Gama Lumajang)

Colleges as providers of educational services must be able to give the best service to the consumer in this case should be able to have the quality of human resources. How can it be expected to provide the best service to students if the human resources involved can not feel comfortable in working so could not provide the best performance for the college. The purpose of this study was to determine the effect of the work ethic, financial compensation, nonfinancial compensation, and work discipline on the performance of lecturers and Personnel in STIE Widya Gama Lumajang, either partially or simultaneously. The research was conducted by distributing questionnaires and the research method used is multiple linear regression method. The results of data analysis is that partial compensation of financial and work discipline has an influence on the performance of lecturers and Personnel in STIE Widya Gama Lumajang. While simultaneously, work ethic, financial compensation, nonfinancial compensation, and work discipline affect the performance of lecturers and Personnel in STIE Widya Gama Lumajang. Performance can be explained by the variable work ethic, financial compensation, nonfinancial compensation, work discipline 64.4% while the remaining 35.6% performance is influenced by other variables not examined in this study, that the style of leadership, organizational commitment, education, cultural organizations, and others. Keywords: work ethic, financial compensation, nonfinancial compensation, work discipline, and performance

Pengaruh Market to Book Value of Equity, Debt to Equity Ratio dan Dividend Payout Ratio terhadap Net Profit Margin dimoderasi Jumlah Dewan Komisaris

Financial performance an analysis carried out to see the extent which a company has financial implementation rules. The financial performance really depends on manages the company's finances and carries out the activities, therefore is required improve its ability to manage. Financial performance can be achieved by implementing financial management which involves the completion of important decisions taken by the company, investment and funding decisions, dividend policies. To implement financial decisions properly requires the role of good corporate governance. Research aims to determine the effect of market to book value of equity (MVE/BE), debt to equity ratio (DER), and dividend payout ratio (DPR), partially or simultaneously on net profit margin (NPM) and numbers of commissioners as moderating. By multiple linear regression analysis and moderation, the results MVE/BVE and DER have a significant effect on NPM and number of commissioners. MVE/BVE, DER, and DPR simultaneously a significant effect on NPM and number of commissioners. Number of commissioners moderates the effect of DPR on NPM

The Quality Management Assistance Of Financial Governance On Ud “Dua Putra” Rice Mill Business In Kutorenon Sukodono

The activity aims to provide quality management assistance of financial governance on UD “DUA PUTRA” rice mill business in Kutorenon Sukodono, so that the company is able to improve the human resources ability in managing its business management; strengthen the human resources ability in the preparation of bookkeeping regularly and correctly; improve the ability to separate between business and household finances; find easy capital access. The method used in this community service activity has several stages, including initial surveys, interviews in order to find offered problems and solutions, business management assistance, financial management and UKM operational funding assistance. The weakness of partner mainly lies in the limited human resources ability in manage their business, the unavalaibility of human resources who understand business bookkeeping regularly, unseparated business and household finances and limited capital access. Targets to be achieved, include: increase partner skills in running its business sustainably; strengthening the ability of partners in the preparation of bookkeeping regularly and correctly; increasing the ability of partners in separating business and household finances and obtaining easy capital access

The Financial Management Assistance on Melijo Business Owners

The activity aims to provide financial management assistance on melijo business owners in Biting village Kutorenon Sukodono, so that the business owners are able to improve their human resources skill to manage their business; strengthen the human resources skill in bookkeeping regularly and correctly; improve the ability in separating between business and household finances; and to find easy capital access. The method of community service activity has several stages, including the initial survey, the interview to find the offered problems and solutions, business management assistance, finance management, and operational aid for melijo business owners. The partner weakness mainly lies in the limited ability of human resources in managing their business, not yet available human resources who understand about bookkeeping trade business regularly; not yet separate business and household finances and limited capital access. The targets to be achieved, including: the improvement of partners skills in running their business in sustainable manner; strengthening partners skill in bookkeeping regularly and correctly; the improvement of partner skills in separating between business and household finances and easy capital access

IMPLEMENTASI LITERASI DIGITAL DALAM PENINGKATAN DAYA TARIK WISATA DI ERA NEW NORMAL KOTA PALANGKA RAYA

Pada era kemajuan teknologi informasi serta tuntutan perkembangan zaman yang terjadi, tak dapat dipungkiri bahwa memberikan banyak dampak pada berbagai aspek kehidupan baik yang bersifat positif maupun negatif. Dengan adanya kondisi pandemi Covid-19 yang mewabah diseluruh dunia termasuk Indonesia, memberikan dampak kemerosotan yang sangat signifikan terutama bagi negara berkembang seperti Indonesia terutama pada bidang ekonomi yang berdampak besar terhadap laju pembangunan. Pariwisata yang merupakan salah satu sumber pendapatan negara maupun daerah tentu juga tak luput terkena dampak dari kondisi pandemi ini, sehingga target untuk menjadikan pariwisata sebagai sumber pendapatan terbesar kedua di Indonesia menjadi terhalang. Berbagai upaya dan inovasi dilakukan oleh pemerintah untuk dapat tetap menstabilkan perekonomian demi keberlansungan kehidupan bernegara, dimana salah satunya adalah membangun literasi digital yang diluncurkan pada tanggal 20 Mei 2021. Kota Palangka Raya yang memiliki berbagai kekayaan alam dan kebudayaan selama ini dimanfaatkan menjadi sumber potensi pemasukan daerah melalui kegiatan pariwisata, namun dengan adanya kebijakan Pembatasan Sosial Berskala Besar pada tahun 2020 lalu memberikan dampak pada jumlah pemasukan melalui sektor pariwisata ini karena mengalami kelumpuhan. Oleh sebab itu, dengan adanya inovasi literasi digital yang dilakukan oleh pemerintah, maka sinergitas antara kemajuan teknologi dan pengembangan pariwisata di Kota Palangka Raya diharapkan mampu untuk memulihkan kembali sistem perekonomian daerah maupun masyaraakt demi keberlanjutan proses pembangunan

Tindakan Perataan Laba pada Perusahaan Jasa di Indonesia dengan Ukuran Perusahaan, Rasio Profitabilitas, dan Leverage sebagai Variabel Pembeda

The purpose of this research is to know that the measure of company, the ratio ofprofitability, and the leverage effect simultaneously and partially, also to know the dominantvariables significantly to income smoothing action on the service companies listed on theIndonesia Stock Exchange. Based on calculations of index eckel, from the 42 companies thereare 8 companies that don't do the income smoothing, and 34 the rest do the income smoothing.Analysis tools used are analysis discriminant model z score. The results showed thatsimultaneous or partially 6 variables consist of the size of the company ( assets) , profit margin(PM ) , return on equity ( ROE ) , return on assets ( ROA ) , debt to equity ratio ( DER ) , anddebt to total assets ( DTAR ) had no significant difference between companies do incomesmoothing and not income smoothing. Simultaneously the variables used to predict the incomesmoothing can influence to only 9.24 %. Base on a model of the cut - off point , the discriminantfunction able to predict the company it will do the income smoothing

Analisis Suku Bunga Kredit dan Kualitas Pelayanan Serta Pengaruhnya terhadap Loyalitas Nasabah pada Bpr di Lumajang

Semakin banyak lembaga perbankan dan lembaga perkreditan yang berdiri, membuat masyarakat mempunyai berbagai alternatif dalam menggunakan jasa perbankan yang diinginkannya. Dalam upaya penciptaan kepuasan nasabah, pihak bank seharusnya melakukan evaluasi terhadap tingkat pelayanan yang diberikan kepada nasabah sehingga menghasilkan kepuasan nasabah bahkan loyalitas nasabah terhadap bank yang dinaunginya. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh variabel suku bunga kredit dan kualitas pelayanan terhadap loyalitas nasabah pada BPR di Lumajang baik secara parsial maupun simultan atau bersama-sama. Penelitian ini melakukan pengujian terhadap hipotesis yang menyatakan terdapat pengaruh variable suku bunga kredit dan kualitas pelayanan terhadap loyalitas nasabah pada BPR di Lumajang secara parsial dan simultan atau bersama-sama. Metode penelitian yang digunakan adalah metode statistik regresi linier berganda. Hasil penelitian menunjukkan bahwa untuk variabel suku bunga kredit mempunyai pengaruh negatif yang signifikan atau hubungan berlawanan arah terhadap loyalitas nasabah, variabel kualitas pelayanan mempunyai pengaruh positif yang signifikan atau hubungan searah terhadap loyalitas nasabah. Sedangkan secara simultan atau bersamasama variable suku bunga kredit dan kualitas pelayanan mempunyai pengaruh positif yang signifikan terhadap loyalitas nasabah pada BPR di Lumajang. Dengan koefisien determinasi (adjusted R2) sebesar 0,387, yang menunjukkan bahwa 38,7% loyalitas nasabah pada BPR di Lumajang dapat dijelaskan oleh variable suku bunga kredit dan kualitas pelayanan, sedangkan sisanya 61,3% loyalitas nasabah pada BPR di Lumajang dipengaruhi oleh variabel-variabel lainnya yang tidak diteliti dalam penelitian ini. Keterbatasan penelitian ini adalah hanya meneliti pengaruh variable suku bunga kredit dan kualitas pelayanan terhadap loyalitas nasabah. Sedangkan variabel lain yang mempengaruhi loyalitas nasabah diharapkan dapat diteliti oleh peneliti selanjutnya

Analisis Pengaruh Variabel Earning Per Share, Debt to Equity Ratio Dan Cash Ratio Terhadap Pembayaran Deviden Pada Bank Umum Konvensional Yang Listed Di Bursa Efek Indonesia

Investor yang akan membeli saham suatu Perusahaan terlebih dahulu akan mempertimbangkan faktor-faktor keuntungan dan resiko yang diperkirakan akanterjadi pada Perusahaan tersebut pada masa yang akan datang. Keuntungan yang diperoleh oleh para investor antara lain : 1) saham yang likuid akan mudahdiperjualbelikan dan 2) memperoleh keuntungan berupa capital gain dan deviden. Capital gain diperoleh apabila harga jual saham lebih tinggi dari pada harga yangdibayar sewaktu membeli saham. Sebaliknya jika harga jual saham lebih rendah dari harga belinya maka akan terjadi kerugian yang disebut dengan capital loss. Capital gain merupakan keuntungan yang diperoleh investor dalam jangka waktu relatif lama. Keuntungan yang diperoleh investor dalam jangka pendek berupa deviden. Deviden merupakan bagian keuntungan Perusahaan yang dibagikan pada para pemegang saham. Deviden dapat berbentuk kas, dapat pula berbentuk saham yang disebut denga stock devidend (deviden saham). Ada beberapa variabel yangmempengaruhi kebijakan deviden antara lain earning per share, debt to equity ratio, dan cash ratio.Tujuan dalam penelitian ini adalah : 1) untuk mengetahui pengaruh earningper share, debt to equity ratio, dan cash ratio terhadap pembayaran deviden secara simultan, 2) untuk mengetahui pengaruh earning per share, debt to equity ratio, dan cash ratio terhadap pembayaran deviden secara partial, 3) untuk mengetahui variabel yang paling dominan mempengaruhi pembayaran deviden pada bank umum konvensional yang listed di BEI. Jenis data adalah sekunder yakni data laporankeuangan bank umum konvensional periode 2006 dan 2007. Metode penelitian regresi linier bergandaHasil penelitian menunjukkan bahwa : 1) secara simultan earning per share, debt to equity ratio, dan cash ratio mempunyai pengaruh yang signifikan terhadappembayaran deviden, 2) secara partial earning per share, debt to equity ratio, dan cash ratio hanya earning per share yang mempunyai pengaruh yang signifikan terhadap pembayaran deviden, 3) dan yang paling dominan pengaruhnya terhadap pembayaran deviden adalah earning per share

Financial Management Governance Effectivity on Economic Value Added

Objective: is to analyze and get empirical evidence of the effect of investment decisions, funding decisions, dividend policy, good corporate governance and profit management both partially and simultaneously on economic value added. Design/method/approach: the method used is quantitative method with causality, survey and explanatory as well as predictive. The population in this research is manufacturing companies in Indonesia from various sectors of 2013-2017 and based on purposive sampling technique, the sample is 37 companies. Results: the result of the study shows that of the five predictor variables, the dividend policy is the only predictor variable that has effect on economic value added, while simultaneously all predictor variables are not able to affect the economic value added variable. Limitations/research implications: the population of this study is manufacturing companies from various with different industries ratio. Practical implications: to meet the economic value added value, the profit management (income smoothing) does not need to be implemented. For the investors to pay attention to the financial decisions of the companies. Originality/value: is using the profit management, especially income smoothing action as a predictor variable on economic value added.   Keywords: Economic Value Added, Good Corporate Governance, Dividend Policy, Investment Decisions, Funding Decisions, Profit Management

Asset Quality as a Predictor of Rural Bank Bankruptcy in Indonesia

The study aims to form a bankruptcy prediction model of rural bank in Indonesia at a time variation of 1 quarter (MP1), 2 quarters (MP2), 4 quarters (MP4), and 8 quarters (MP8) before bankruptcy. The quality of productive assets as a predictor variable consist of CEA, CEAEA, and NPL. The condition of rural bank bankrupt and non bankrupt as a dependent variable. The analytical method used is logistic regression followed by testing the model accuration. The population of this study is rural bank in Indonesia. The sample used was 241 rural banks that consist of 41 bankrupt rural banks and 200 non bankrupt rural banks. The data used are the quarterly financial statements of 2006 to 2019. The study result showed that of the four prediction models that successfully built, the 1 quarter (MP1) is the most feasible and accurate used as bankruptcy prediction model of rural banks in Indonesia that formed by CEAEA and NPL ratio. The MP1 has a classification accuracy of 93,8% at the level of modelling with cut off point of 0,29 and it has a classification accuracy of 83,93% at the level of validation with cut off point of 0,12. Based on those advantage, the MP1 was chosen as a model that able to predict the bankruptcy of rural bank in Indonesia