THE RELATIONSHIP BETWEEN THE ROLE OF LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. COSMAX INDONESIA

The research aims to determine how the relationship between the role of leadership and work motivation on improving employee performance at PT. Cosmax Indonesia. The data employed in this study are both primary and secondary data, and it is a quantitative study. Primary data is done by distributing questionnaire statements to respondents with a sample of 53 employees, and secondary data through company profiles, books and journals that support the research. The analytical method used is non-parametric statistics using SPSS software. The hypothesis used to determine the relationship between variables is Spearman rank correlation analysis and t test.Based on the results of the study, it shows that there is a significant positive relationship between the role of leadership on improving employee performance as shown by the obtained t count (3.784) > t table (2.021), with a spearman rank correlation value of 0.468. There is a significant positive relationship between work motivation and employee performance as shown by the obtained t count (3.772) > t table (2.021), with a Spearman rank correlation value of 0.467.The author's suggestions regarding the role of leadership, leaders in companies need to improve their role in providing motivation, have a high participation spirit to help employees and be open to receiving ideas and input from employees. Regarding work motivation, companies need to improve again in providing work motivation to employees by providing training and career development to employees, giving awards for the work obtained by employees, and paying more attention to the work climate in the company. Regarding employees, it is good for employees in the company to be able to work together and help each other in doing work in order to achieve company goals.Keyword : Leadersship,Wor

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI: KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI

Influence of Taxes, Foreign Ownership and The Size of the Company to Transfer Pricing. This research aims to determine the influence of taxes, foreign ownership, and the size of the company against the decision of transfer pricing on manufacturing companies listed in Indonesia Stock Exchange (BEI). The data used in this research is secondary data sample company for the last five years from 2011 to 2015. The research method used is a quantitative data method using multiple linear regression model to test the hypothesis that has been made. The results showed that the tax has a positive effect on transfer pricing, foreign ownership has positive effect on transfer pricing, and the size of the company negatively affect transfer pricing. The results also showed that there are significant effect between taxes, foreign ownership and the size of the company together to transfer pricing.Key word : transfer pricing, tax, foreign ownership, the size of the company

ANALYSIS OF BALANCED SCORECARD APPLICATION FOR MEASURING PERFORMANCE OF CUSTOMER PERSPECTIVE, INTERNAL BUSINESS PERSPECTIVE, PERSPECTIVE LEARNING AND GROWTH IN PT. DAVICO ENGINEERING

This study aims to Know how the application of BSC as a measurement tool at PT. Davico Engineering and to know how the company's performance if measured by customer perspective, internal business process perspective, learning and growth perspective.The data used comes from the company, interview and the spread of questionnaires to customers 35 respondents and employees as much as 35 respondents for the period of the last two years ie from 2015 - 2016. The research methodology used by the authors is the data analysis used in this study using three perspectives by developing relevant measurements using critical succes factors (CSFs) or by calculating the index of satisfaction. By the formula Ikmaks = R x PP Exmaks, Ikmin = R x PP x Exmin, Interval = (Ikmaks - Ikmin): 5. A conclusion that can be drawn from a customer perspective, internal business perspective, learning and growth perspective is satisfactory for each perspective in company performance. Keywords : Balanced scorecard, Measuring Performance, Balanced Scorecard Perspective

PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP: KINERJA KEUANGAN PADA PT. LEBAH LESTARI PRIMA

The purpose of this study to determine the effect on the total quality management of the company’s financial performance in PT. LEBAHLESTARI PRIMA. Samples used in this study is 50 samples. Data used in this study are primary data in the form of a questionnaire and the company’s financial reporting period 2011 – 2015. Impact analysis using multiple linear regression analysis. Analysis shows together their total quality management effect on the financial performance of the company, it is shown from the results of the data processed by a number of significant results of testing the hypothesis of the four variabels that influence total quality management is a significant focus on the customer and the value obtained training with a focus on customer training of 0,003 and 0,000. And that no effect is continuous improvement and employee empowerment with the values obtained by continuous improvement and employee empowerment 0,091 at 0,488. Company size used in this study is the return on assets (ROA), return on equity (ROE) and net profit margin (NPM).Keyword: Total quality management, financial performance, financial ratio

PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR UNTUK MEMPERTIMBANGKAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN: (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat)

Perlu diperhatikan pengaruh profesionalisme dan pengalaman auditor terhadap pertimbangan tingkat materialitas pemeriksaan laporan keuangan. Hasil penelitian, terdapat pengaruh profesionalisme auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Tidak ada pengaruh pengalaman auditor untuk mepertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Terdapat pengaruh profesionalisme dan pengalaman auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan secara bersamaan. Kata kunci : Auditor, Laporan Keuangan, Profesionalisme, Materialita

SISTEM PENGENDALIAN INTERN ATAS TRANSAKSI PENERIMAAN DAN PENGELUARAN KAS ANJUNGAN TUNAI MANDIRI (ATM): PT BANK CENTRAL ASIA, TBK

Periode tahun 1992 sampai dengan 1996, BCA mulai membenahi sistem dan infrastrukturnya, mengedukasi masyarakat tentang layanan ATM, dan terutama meyakinkan pihak intern. Tujuan penelitian ini adalah untuk melihat sistem pengendalian intern atas transaksi penerimaan dan pengeluaran kas ATM PT Bank Central Asia, Tbk. Dari hasil pengamatan, sistem pengendalian intern terhadap proses transaksi kas ATM PT Bank Central Asia, Tbk sudah diterapkan sesuai dengan ketentuan yang ada dan sudah memadai karena melakukan pengendalian umum dan pengendalian aplikasi di setiap kantor cabang yang diawasi secara langsung oleh kantor pusat dan terhubung langsung atau tersentralisasi ke server pusat. Namun, server pusat sampai saat ini masih sering mengalami down time. Apabila hal ini terjadi, maka server cadangan pun akan dihidupkan untuk menggantikan fungsi server utama apabila sedang mengalami down time

The ANALYSIS OF FACTORS INFLUENCING STUDENTS FOR CHOOSING BACHELOR’S IN ACCOUNTING PROGRAM AT FACULTY OF ECONOMY AND BUSINESS, CHRISTIAN UNIVERSITY OF INDONESIA

FEB UKI experienced the problem of fluctuating the number of students who should be addressed by improving the quality of service through improving the quality of human resources in UKI, so that it would have an impact on the interest of prospective new students to choose FEB UKI and ultimately influence their level of satisfaction. Therefore, it is necessary to know what factors influence students choosing to study at the FEB UKI Accounting Undergraduate study program. The results showed that 1) Factors influencing old students choosing yo study in the S-1 Accounting Study Program FEB UKI were factors 1 such as person variables, physical evidence, prosesses, products and costs, while factor 2 such as reference group variables, self and family desires. 2) Factors influencing new students choosing to study at the S-1 Accounting Study Program FEB UKI are factors 1 such as cost variable, own desire, person, promotion, group references, and process, while factor 2 is product variable, physical evidence, and family.  Keywords: Factor influencing students for choosing Accounting Undergraduate Program, Factor Analysis, Confirmatory Factor Analysis

ANALISIS EVALUASI KINERJA KEUANGAN BANK DENGAN METODE EVA: STUDI KASUS PADA PT. BANK MANDIRI.TBK PERIODE 2009-2013

Penelitian ini bertujuan untuk menjelaskan bahwa PT. Bank Mandiri, Tbk meraih kinerja keuangan yang sangat signifikan yang didapat dari perhitungan dengan menggunakan metode EVA selama periode tahun 2009-2013. Metode penelitian menggunakan pendekatan kuantitatif dengan melihat dari data laporan keuangan selama lima tahun dan penggunaan metode EVA yang memberikan hasil perhitungan terhadap kinerja keuangan perusahaan lebih akurat. Pengolahan data dilakukan dengan korelasi pearson. Hasil penelitian ini menunjukkan bahwa EVA dengan rumus sederhana yaitu NOPAT (Net Operating Profit After Tax), WACC (Weighted Average Cost of Capital) dan biaya modal, dapat menghitung kinerja keuangan berdasarkan laporan keuangan, dan mampu menghitung kinerja keuangan perusahaan yang bergerak dibidang perbankan secara akurat dan terpercaya bagi para investor dan para emiten dalam mengambil keputusan