51 research outputs found

    PEMANFAATAN LIMBAH KULIT JAGUNG UNTUK MENINGKATKAN PEREKONOMIAN DI DESA

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    The purpose of community service is to provide a pilot and training for the community in the form ofcraft making which utilizes corn husk agricultural waste as an effort to utilize the environmental potential ofPejok Sub-District, Kepohbaru Sub-District, Bojonegoro Regency. The method used is giving material anddemonstration. Characteristics of Pejok village community, especially mothers, mostly as housewives, theexistence of this training is to increase knowledge about the benefits of corn husk waste as raw material formaking handicrafts that have a sale value. In 6 months the farmers do 2 harvests. If in one harvest the farmerscan produce as much as 3 tons of waste, then it can be calculated in half a year producing as much as 6 tons. If 1ton produces 2000 handicrafts that sell for 50 thousand / craft then the income is 100,000. Means that if 6 tonswill produce a selling value of 120,000. So the business of utilizing corn husk waste is quite feasible to bedeveloped and can improve the economy of farmers or residents in Pejok village around 80% percent

    The Effect of Systematic Risk Model of Fundamental and Stock Company Study Food and Beverage Firm Listing in Indonesia Stock Exchange (BEI) Year 2008 - 2012

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    Food and Beverage Company is one sector that is highly sensitive to macroeconomic indicators. This resulted in the price of food and beverage company shares on the Stock Exchange fluctuated greatly. Stock price fluctuations can be regarded as a mirror in which the company’s performance is shown by the market power of stock trading transactions in the capital market. High and low stock prices are influenced by internal factors as fundamental factors are derived from the Integration and external factors such as environmental factors, social, political and economic. Fundammental describe risk factors and returns to be received by investors on their investment. The sample used in this study were 10 food and beverage companies in the PT. Indonesia Stock Exchange from 2008 to 2012. The type of data used is quantitative data, while visits to get it, the data used are secondary data in the form of corporate financial data financial statements ranging from 2008 to 2012. The variables used in the study consisted of the independent variable is Return On Equity ( X1 ) , Earning Per Share ( X2 ) and Systematic Risk ( X3 ) , and the dependent variable is the Share Price ( Y ) . For sampling technique using purposive sampling and testing of hypotheses used in the multiple linear regression analysis techniques. The conclusion from the results of the F test showed that simultaneous 0:00 Return On Equity ( X1 ) , Earning Per Share ( X2 ) and Systematic Risk ( X3 ) have a significant effect on Stock Price ( Y ) . T test results showed that partially Return On Equity ( X1 ) and Earning Per Share ( X2 ) 0:00 generating significant value which means a significant effect on stock prices , while the Systematic Risk ( X3 ) 0757 results are significantly greater than the rate of 0:05 , which has no effect significant stock price . Keywords: Return on Equity (ROE), Earning Per Share (EPS), and Systematic Risk and Stock Pric

    PENGARUH STRES KERJA, FAKTOR LINGKUNGAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR INDEPENDEN (Studi Pada Auditor Independen Kantor Akuntan Publik Di Surabaya)

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    This research aims to knows the relationship of work stress, environmental factors and organization custom on independent auditor performance and obtain emprical evidence on the factors related to the behavior of auditors that could affect the performance auditor work in  Public Accounting Firm in Surabaya. The data are analyzed by multiple linear regression analysis method supported by SPSS program ver. 23.0, writers deployed 70 questionnaires to the auditors worked on the Firm in Surabaya where questionnaires were successfully returned as many as 58 questionnaires, While there are 12 questionnaires that did not return and reply, so that 58 samples were used in this study. The taking of sampling is by using tables Isaac & Michael. The results partially of this study showed that work stress have positive and significant effect on auditor’s performance, environmental factors have positive and significant effect on auditor’s performace, organizational culturehas a significant effect on auditor performance, so simultaneously work stress, environmental factors, and organizational culture have positif and significant effect on auditor performance

    PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM (Study Kasus Perusahaan LQ-45 Di Bei Tahun 2013-2017)

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    This study aims to provide empirical evidence of the influence of published financial statement information, namely accounting earnings, cash flow components that consist of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities and company size on stock returns in the company index of LQ-45 listed on BEI. This study uses the observation period 2013-2017, with purposive sampling method obtained 13 emitter samples.  Statistical methods used to analyze data using multiple regression analysis. The variables used are accounting earnings, cash flow components, namely Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and company size as independent variables, while Stock Return is the dependent variable. From testing the hypothesis, resulting in the findings that the variable accounting earnings have a significant positive influence on stock returns, variable Operating Cash Flow, Investment Cash Flow, Cash Flow Funding does not have the significant influence on stock returns and company size does not have a significant effect on stock returns

    The Influence Factors’ Analysis of Land and Building Tax Acceptance

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    UN reception are always under the principal statutes indicate that the tax was a " scourge " for society despite the fact that tax reforms with the new system , because basically there are no people who are willing to pay taxes . That requires a pretty good understanding of the tax , so that people will be willing to pay taxes actually personal volition without coercion . Research conducted in the District have now Lamongan this lead to the conclusion that the success of the land and building tax revenues are influenced by several factors of which is the accuracy faktor.Salah Submission Income Tax Payable ( SPPT ) to the taxpayer of the earth and buildings carried out by the tax man . Submission of Income Tax Payable ( SPPT ) has a significant impact on land and building tax revenues in Sub Now in Lamongan . Keywords: Taxpayers, Income Tax Payable (SPPT), Land and Building Tax (PBB

    Pengaruh Gdp Terhadap Inflasi Di Indonesia: Tahun 2000-2012

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    The purpose of this study was to determine the GDP to inflation in Indonesia in 2000-2012. The data used in this analysis are secondary data of monthly GDP and Inflation 2000-2012 period. Methods of analysis using descriptive and econometric analysis to test data analysis techniques Stationary. The analysis showed that Indonesia's GDP growth from 2000 to 2009 showed uptrend, although GDP growth had declined in 2001. The existence of the rising trend of GDP growth is in line with the rising trend of IHSG

    Pengaruh Stres Kerja, Faktor Lingkungan, dan Budaya Organisasi terhadap Kinerja Auditor Independen (Studi pada Auditor Independen Kantor Akuntan Publik di Surabaya)

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    This research aims to knows the relationship of work stress, environmental factors and organization custom on independent auditor performance and obtain emprical evidence on the factors related to the behavior of auditors that could affect the performance auditor work in  Public Accounting Firm in Surabaya. The data are analyzed by multiple linear regression analysis method supported by SPSS program ver. 23.0, writers deployed 70 questionnaires to the auditors worked on the Firm in Surabaya where questionnaires were successfully returned as many as 58 questionnaires, While there are 12 questionnaires that did not return and reply, so that 58 samples were used in this study. The taking of sampling is by using tables Isaac & Michael. The results partially of this study showed that work stress have positive and significant effect on auditor\u27s performance, environmental factors have positive and significant effect on auditor\u27s performace, organizational culturehas a significant effect on auditor performance, so simultaneously work stress, environmental factors, and organizational culture have positif and significant effect on auditor performance

    Analisis Perhitungan Pajak Pertambahan Nilai (Ppn) Pada CV. Sarana Teknik Kontrol Surabaya

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    Penelitian ini bertujuan untuk mengetahui perhitungan Pajak Pertambahan Nilai (PPN) yang di pakai pada Perusahaan. PPN adalah pajak untuk menghitung berapa besar pertambahan nilai yang terkandung dalam suatu barang. Dari data yang diperoleh dari Perusahaan, penulis melakukan analisis pada perhitungan Pajak Pertambahan Nilai (PPN) yang dipakai Perusahaan apakah sudah sesuai dengan Undang-Undang Perpajakan yang baru. metode penelitian adalah data primer dengan teknik analisis data melalui interview. Hasil penelitian bahwa oleh Perusahaan masih belum sesuai dengan Perubahan Undang-Undang Perpajakan yang baru, sehingga laba yang diperoleh lebih sedikit karena tarif pajak terlalu besar

    Upaya Peningkatan Perekonomian Pkk Melalui Pengolahan Ikan Lele Dengan Metode Zero Waste Menjadi Krupuk Unggul Di Desa Sugihwaras Bojonegoro

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    Abstrak: Desa Sugihwaras merupakan desa yang mayoritas penduduknya bertani selain berwirausaha salah satu usaha nya adalah budidaya ikan lele. Masalah yang dihadapi oleh masyarakat Desa Sugihwaras dalam budidaya ikan lele nya adalah : kurang nya pengetahuan tentang bagaimana cara menambah pendapatan dari hasil usahanya tersebut selain ikan lelenya yang dijual dalam bentuk segar. Dengan melihat potensi yang dimiliki oleh masyarakat desa Sugihwaras di bidang kewirausahaan, maka Solusi yang ditawarkan untuk mitra yaitu melalui kegiatan pendampingan dan pelatihan pengolahan ikan lele menjadi produk olahan kerupuk secara zero waste, Solusi dilakukan dengan dua tahap yaitu: (1) Pembekalan Materi tentang Pengolahan Ikan Lele secara Zero Waste menjadi Produk Olahan Kerupuk; (2) Praktek Pengolahan Ikan Lele secara Zero Waste menjadi Produk Olahan Krupuk. Hasil memberikan penambahan pengetahuan dan inovasi bagi masyarakat Sugihwaras dalam bidang kewirausahaan khususnya pengolahan ikan lele menjadi produk olahan melalui penerapan konsep zero waste dengan menghasilkan 3 produk olahan krupuk lele yaitu: Krupuk lele, krupuk tulang ikan lele, dan krupuk kulit ikan lele/rambak lele.Abstract: Sugihwaras Village is a village where the majority of the population is farming, apart from entrepreneurship. One of the businesses is catfish farming. The problems faced by the people of Sugihwaras Village in their catfish farming are lack of knowledge about how to increase the income from their business other than the fish which are sold in fresh form. By looking at the potential solution offered to partners is through mentoring and training in processing catfish into zero waste processed cracker products. The solution is carried out in two stages, namely: (1) Provision of materials on processing catfish in zero waste into processed cracker products; (2) Zero Waste Processing of Catfish into Crackers Processed Products. The results provide additional knowledge and innovation for the people of Sugihwaras in the field of entrepreneurship, especially processing catfish into processed products through the application of the zero-waste concept by producing 3 processed catfish crackers, namely: catfish crackers, catfish bone crackers, and catfish skin crackers/catfish ramback

    ANALISIS LAPORAN KEUANGAN PERUSAHAAN PT KALBE FARMA TBK DALAM MENILAI KINERJA PERUSAHAAN PADA PERIODE 2017-2021

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    A This study was conducted with the aim of assessing the company's performance of PT Kalbe Farma Tbk in the Pre- and during Covid-19 Era by analyzing the Financial Ratio of the Annual Report for the period 2017 - 2021. The type of research used is quantitative descriptive research. The data source used is the Annual Report of PT Kalbe Farma Tbk for the period 2017 – 2021. The results of the study obtained that the company PT Kalbe Farma Tbk in 2019 - 2020 experienced a decrease in terms of liquidity ratio, namely the current ratio, cash ratio, and quick ratio due to an increase in the number of liabilities in the company. Then in terms of the ratio of solavbility (leverage) financial performance on assets and equities to liquidity increased. The activity ratio shows that the company experienced a decrease in fixed asset turnover and in inventory and total assets increased. And for the profitability ratio, the company experienced an increase in ROE and NPM.         &nbsp
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