Efektivitas Biaya Lingkungan Dalam Upaya Meminimalkan Pencemaran Lingkungan (Studi Pada Pg Gempolkrep Mojokerto Periode 2013-2015)

Environmental problems are happening around the world. The environmental problems are environmental pollution. The impact of industrial activity is waste that can pollute the environment. Industrial companies must conduct waste management before dispose it to environment. Waste management requires allocation of funds called environmental costs. The purpose of application environmental costs is to fund the cost of waste management in order to comply the waste quality standards set by the government. Environmental costs is assessed with the concept of efficiency and effectiveness. The purpose of this research are to determine the environmental costs in the PG Gempolkrep and assess efficiency and effectiveness of environmental costs. This type of research uses descriptive research and quantitative approach. This study uses primary and secondary data obtained from PG Gempolkrep. The results of data analysis show that environmental costs on PG Gempolkrep consists of two classification, detection costs and internal failure costs. Environmental costs PG Gempolkrep Mojokerto not achieve efficiency in the period 2013 to 2015. However, the environmental costs PG Gempolkrep Mojokerto has been effective because all parameters of waste in the period 2013 to 2015 have complied the quality standards from the government

Penggunaan Metode Economic Value Added (Eva) Dan Return on Asset (Roa) Dalam Menilai Kinerja Keuangan Perusahaan (Studi Pada Pt.indofood Sukses Makmur Tbk Dan Anak Perusahaan Tahun 2009-2011)

Tujuan dari penelitian ini adalah untuk mengukur kinerja keuangan Perusahaan PT. Indofood Sukses Makmur Tbk dan Anak Perusahaan dengan Return On Asset (ROA) dan untuk mengukur kinerja keuangan Perusahaan PT. Indofood Sukses Makmur Tbk dan Anak Perusahaan dengan Economic Value Added (EVA). Berdasarkan hasil penelitian menunjukkan bahwa pada dasarnya Perusahaan telah mampu memenuhi harapan dari para penyandang dana atau para investor baik kreditur maupun pemegang saham (share holder), yakni dengan mengelola aktivanya seoptimal mungkin sehingga mampu menghasilkan laba yang diinginkan, memberikan keuntungan bagi para pemilik modal, dan memenuhi tingkat pengembalian atas setiap modal yang mereka tanamkan dalam Perusahaan. Penerapan Economic Value Added (EVA) sebagai salah satu alat penilai kinerja keuangan Perusahaan dapat digunakan sebagai pendukung Return On Asset (ROA) yang tidak memperhatikan unsur biaya modal. Penerapan EVA lebih kepada laba riil Perusahaan yang diukur dengan kemampuan Perusahaan dalam memberikan tingkat pengembalian yang tinggi bagi investor. EVA digunakan untuk mengukur prestasi manajer keuangan dalam memenuhi permintaan investor untuk menghasilkan keuntungan berdasarkan Cost of Capital. Berdasarkan hasil analisis EVA yang telah dilakukan selama tahun 2009-2011, tingkat EVA PT. Indofood Sukses Makmur Tbk dan Anak Perusahaan mengalami peningkatan. EVA pada tahun 2009 yaitu sebesar Rp 907.831.600.000,-, tahun 2010 sebesar Rp 1.716.885.600.000,-, dan tahun 2011 yaitu sebesar Rp 1.765.570.500.000,-. Dari hasil analisis tersebut dapat dikatakan bahwa secara keseluruhan kinerja keuangan Perusahaan dengan metode EVA sangat baik, Karena telah berhasil mencapai nilai yang positif, sehingga dapat disimpulkan Perusahaan ini telah menghasilkan nilai tambah ekonomis selama tiga periode yaitu 2009-2011. Hal ini berarti bahwa manajer keuangan Perusahaan dapat memenuhi besarnya tingkat pengembalian yang diharapkan oleh para investor, baik kreditur maupun para pemegang saham

Pengaruh Financial Leverage Terhadap Profitabilitas Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Aneka Industri Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bei Periode 2012-2014)

Research was conducted to determine the ability of company to obtain a high profitability by using debt. Research has been done at manufacturing companies various industry sectors automotives and components sub-sectors listed in Indonesia Stock Exchange period 2012-2014. The method used is an explanatory research with quantitative methods. The sampling technique used purposive sampling of the 17 companies listed in Indonesia Stock Exchange acquired 12 companies sampled. This research was used three independent variables and one dependent variable. Independent variable used are Degree of Financial Leverage (DFL), Debt to Equity Ratio (DER), and Time Interest Earned Ratio (TIER). Dependent variable used Return on Equity (ROE). Data analysis used descriptive statistic analysis, inferential statistic analysis, hypothesis test, and determinant coefficient with software IBM Statistic ver.23 for Windows. Based on the simultaneous testing (F-test) found that the financial leverage variable DFL, DER, and TIER has significant effect on profitability variable of ROE. Partially using t-test showed that only variable DER has significant effect of ROE. The result were adjusted determinant coefficient of 0,632 means that variable DFL, DER, and TIER able to influence ROE of 63,2%, while the remaining 36,8% is explained by other variables outside the research. Companies that used debt should be more cautions and effective in order to increase ROE. Keyword : Financial Leverage, Degree of Financial Leverage (DFL), Debt to Equity Ratio (DER), Time Interest Earned Ratio (TIER), Return on Equity (ROE

Analisis Manajemen Risiko Perbankan Dalam Meminimalisir Kredit Bermasalah Di Bidang Kredit Modal Kerja (Studi Pada PT Bank Rakyat Indonesia (Persero) Tbk. Cabang Jombang)

The purpose of this research is to determine process of risk management to minimize non performing loan of working capital credit in PT Bank Rakyat Indonesia (Persero) Tbk. Jombang. The methods of research is descriptive methods with qualitative approach. The result of research showed that PT Bank Rakyat Indonesia (Persero) Tbk. Cabang Jombang has properly implemented risk management wich include: active surveillance by commissioners and directors, policies, procedures, and credit limitation, the process of identification, monitoring and credit risk management information systems, and credit risk controlling. The risk measurement is not appropriate with SE BI No. 11/25/PBI2009 about change of Form Letter No. 5/8/PBI/2003 about appliance of Risk Management for commercial bank. NPL bank for 3 years had fluctuating, in 2012 the percentage of NPL is 2,56% in 2013 the percentage is 1,46%, and in 2014 the percentage is 2,49%. Thia research suggests the bank to increased the risk management strategy, increasing credit risk measurement methods and improve the process of credit monitoring

Pengaruh Pemahaman Atas Mekanisme Pembayaran Pajak, Persepsi Tarif Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM (Studi pada Wajib Pajak yang Terdaftar di Kpp Pratama Batu)

The government of Indonesia is currently developing in the various area, therefore the government of Indonesia requires surplus funds. One of the income countries that give the greatest contribution come from tax sector. Some factors that could increase the obedience of taxpayer particularly in UMKM sector is taxpayer understanding, perception of tax rate and tax sanction. This study use explanatory research method with quantitative approach. The sampling of this study use accidental sampling with the samples to 98 respondents. Analysis of data in this study use desriptive statistic and multiple linear regression analysis with statistic software version 22. The result of this study show that the understanding of tax payment mechanism, perception of tax rate and tax sanction have significant influence either in simultaneous or partially

Analisis Kontribusi Pendapatan Bagi Hasil Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan untuk Dana Pembangunan Daerah Kota Malang Periode 2010-2014.

This study is motivated by the revenue receipt of (Motor Vehicle Tax) and (Customs of Motor Vehicle) Profit Sharing of Malang City that is increased and decreased over the period 2010-2014 by seeing its contribution to regional development fund. The method used is qualitative method descriptive research,using observation and documentation as the tools of data collection. The conclusion obtained from this study is that the realization of revenue of the Motor Vehicle Tax and Customs of Motor Vehicle Profit Sharing has reached the defined target despite there is unreachable target in certain year. The growth rate of revenue of Motor Vehicle Tax Profit Sharing has increased and decreased, but revenue growth of Customs of Motor Vehicle Profit Sharing experiences a steady increase, the level of local financial dependence of Malang City is rated so hight on revenue of Motor Vehicle Tax and Customs of Motor Vehicel) Profit Sharing. Contribution of revenue of Motor Vehicle Tax and Customs of Motor Vehicle Profit Sharing is so hight for regional development fund of Malang City

Analisis Metode Economic Order Quantity (Eoq) Sebagai Dasar Pengendalian Persediaan Bahan Baku Pembantu (Studi Pada Pg. Ngadirejo Kediri - PT. Perkebunan Nusantara X)

The purpose of this study was to determine the auxiliary raw material inventory control by PG. Ngadirejo Kediri and determine the auxiliary raw material inventory control using Economic Order Quantity. This type of research is descriptive research with quantitative approach. Source of data in this research using secondary data sources obtained directly from the company. Collecting data using interviews and documentation. Analysis of the data used in this research using Economic Order Quantity. Result of the analysis proves that when companies apply the method Economic Order Quantity in 2013, 2014, and 2015 in the purchase of raw materials auxiliary optimum, so there are the difference of spending cuts total cost for raw materials auxiliary belerang consecutive Rp. 1.010.959,19574, Rp. 957.208,54419, Rp. 1.165.215,68373. So also the raw material phosphate auxiliary in 2013, 2014, and 2015 there were a total savings respectively of Rp. 2.961.990,3358, Rp. 2.764.054,70668, Rp. 3.374.978,66496. Based on the analysis conducted, it should be PG. Ngadirejo Kediri apply method Economic Order Quantity in determining the quantity of the purchase of raw materials auxiliary materials optimal, so as to minimize total cost incurred by the company every year