Pengaruh Inflasi, Suku Bunga, Dan Produk Domestik Regional Bruto Terhadap Penyaluran Kredit Pada Bank Perkreditan Rakyat Di Indonesia (The Effect of Inflation, Interest Rate, and Gross Regional Domestic Product on Credit Distribution at Rural Banks in Ind

AbstractThe increasing economic activity indicates that community business activities have increased. If this condition continues for a long time, the economy in Indonesia will move in a better direction. Banking has an important role in maintaining national economic stability. A way that can be done by banks is to collect and to distribute funds from the community to the community. This research was conducted to know the effect of inflation, interest rate, and GRDP (Gross Regional Domestic Product) on credit distribution at rural banks in Indonesia for the period of 2014-2017. This associative research employed a quantitative approach. A sample of 33 from the total population of 1643 was determined purposively. Data which were based on secondary data were analyzed by using multiple linear regression method. The findings indicated that inflation had no effect partially on credit distribution, whereas interest rate and GRDP had a significant effect on credit distribution. Inflation, interest rate, and GRDP affected simultaneously the credit distribution.Keywords: Credit Distribution, Inflation, Interest Rate, and GRD

PENERAPAN APLIKASI BIMBINGAN BELAJAR KEPRAMUKAAN BERBASIS WEB VIEW DI SMK NEGERI 1 PAKIS AJI

SMK Negeri 1 Pakis Aji merupakan lembaga pendidikan formal yang memiliki kegiatan ekstrakurikuler salah satunya adalah pramuka, memiliki anggota sebanyak 996 dengan 2 pembina. Kegiatan yang dilakukan pramuka ini adalah mengajarkan ilmu kepramukaan di dalam kelas, dengan begitu banyaknya siswa membuat sistem permbelajaran mereka terbatas, mulai dari distribusi materi pramuka kepada siswa yang kurang maksimal dan komunikasi antar pembina dan siswa hanya dapat dilakukan saat jam kepramukaan berlangsung. Ketika siswa pulang maka materi yang didapatkan akan terasa kurang penjelasan. Siswa juga tidak mendapatkan latihan teori dan hanya mendapatkan pelatihan raktik. Untuk menyelesaikan permasalahan yang ada diatas, maka dibuatkan aplikasi Bimbingan Belajar Kepramukaan Berbasis Web View pada SMKN 1 Pakis Aji dengan menggunakan metode waterfall untuk membantu proses belajar ilmu kepramukaan didalam sekolah maupun diuar sekolah. Hasil uji coba menunjukkan bahwa aplikasi ini sudah berjalan dengan baik, serta dapat menghubungkan komuikasi terhadap siswa dan pembina, membuat materi sebagai bahan pembelajaran yang dapat dibagikan secara langsung kepada siswa, menghasilkan latihan kuis dan forum diskusi yang dilakukan diluar jam sekolah. Metode pengembangan yang digunakan yaitu Waterfall. Permodelan menggunakan Unified Modeling Language (UML). Pengembangan Aplikasi menggunakan framework Codeigniter dan MySQL sebagai basis data. Berdasarkan pengujian yang dilakukan ahli materi menghasilkan persentase sebesar 100% , Pengujian oleh ahli media menghasilkan persentase 100% dan 30 responden menghasilkan persentase 84,25% sehingga dapat disimpulkan bahwa sistem ini sangat layak untuk digunakan

Pengaruh Return On Asset (Roa), Return On Equity (Roe) Dan Earning Per Share (Eps) Terhadap Harga Saham The Effect Of The Influence Of Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) Againts The Stock Prices

AbstractInvestors need to see the company's performance before making a decision on investingits funds. Companies with good performance will increase the company's value accompanied with the rise of share prices. The higher the share price, the higher the profit that shareholders gain, so this condition will be favored by the investor because the increased stock demand will raise the value of the company. There are several indicators that can be used by investors to see the company's performance, one of which is by using profitability ratio. Return on assets (ROA), return on equity (ROE) and earnings per share (EPS) are ratios that can be used by investors to measure how much the companyis able to earn profit. This study aims to determine the effect of return on assets (ROA), return on equity (ROE) and earnings per share (EPS) on share prices. The research used quantitative method with descriptive approach and the analysis used was multiple linear regression by using Analyst Statistic Program for Social Science (SPSS) 18. Population in this research was all food and beverage companies listed at Indonesia Stock Exchange period 2012-2016 as many as 14 companies, while the research sampleswere 11 companies. The sample selection technique used purposive sampling technique. The results showed that return on asset (ROA) had an effect on share prices, while return on equity (ROE) and earnings per share (EPS) had no effect on share prices.Keywords : share prices, return on asset (ROA), return on equity (ROE), earnings per share (EPS

Pengelolaan Keuangan Laba Rugi pada Home Industry Alat Musik UD Kayu Mas Balung, Jember

Abstract Finance management is aimed at finding out the finance position of a company so as to reveal finance condition, which serves as the cornerstone in business decision making. Finance management also functions as an evaluation tool to business appropriateness in order to assess its accountability, probe its finance condition related to profit and loss, control business finance, and meet the obligation as citizen to pay tax. The finance condition aforementioned is germane to the administration of profit-and-loss finance which complies with the procedure as well as standard stipulated in Law number 20 of 2008, concerned with the obligation of home industry to carry out finance management as regulated in The Finance Standard of Entity with no Public Accountability (commonly known as SAK ETAP) to put home industry at ease when dealing with finance management. This research was projected to explain profit-and-loss finance management at UD Kayu Mas Balung, a home industry specializing on music instrument, in Jember district. The research employed qualitative method, coupled with descriptive analysis. The research findings revealed the profit-and-loss finance management which already complied with the very standard due to improvement on several production processes and the documents of finance administration carried out by the business owner.&nbsp

Understanding the concept of profit as an economic information instrument: disclosure of semantic meanings

Accounting information presented in financial statements is likened to a set of symbols. These symbols are expected to represent certain realities, which are called semantic meanings. One of the symbols presented in the financial statements is profit. As a communication medium, the presentation of profits must be interpreted exactly the same as the intended meaning, so that accounting information becomes unbiased. The purpose of this study is to reveal the understanding of the concept of profit based on semantic meaning from the point of view of the accounting accountant. This study uses an interpretive qualitative approach. Data were obtained from structured interviews with informants, namely educator accountants in Indonesia with “mainstream and anti-mainstream” schools of thought. The results of the study reveal that the tendency has been a shift in thinking from educator accountants that originated from idealism to being pragmatic. The meaning of profit at the semantic level is not only materially interpreted. Although profit is used as an indicator of the success of the company, profit is interpreted as a representation of changes in the company’s economic reality. That, the meaning of profit reflects the company’s efforts to improve its economic capacity and its usefulness to the wider community. In other words, that profit is an economic information instrument that is expected to provide value-added to its users

The Influence of Liquidity, Leverage and Profitability Ratio on Finansial Distress: (On Real Estate and Property Companies Listed in Indonesia Stock Exchange in 2015-2017)

This study investigates the role of the financial ratio in predicting financial distress which has an important role in preventing bankruptcy. This study aims to know the influence of liquidity, leverage, and profitability ratios on financial distress (on real estate and property companies listed in Indonesia Stock Exchange in 2015-2017). 45 companies listed in Indonesia Stock Exchange from 2015 to 2017 were examined by using 135 units of analysis. Prediction model used was logistic regression technique with purposive sampling method. The findings indicated that there was no influence of liquidity (current ratio) on financial distress. There was a positive influence of leverage (total dept. on total assets) on financial distress. However, there was a negative influence of profitability (net profit margin) on financial distress

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan di Perusahaan Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Abstract This research was aimed to determine the effect of financial performance on company's value and the effect of dividend policy in the relationship of financial performance on the company's value. This research was hypothesis testing-based research. The data used in this research were secondary data. In managing and analyzing data were used descriptive statistics and multiple linear regression analysis. The results of the processed and analyzed data can be used as an answer framework for the determined hypotheses. Data analysis techniques used to solve problems in this research were descriptive statistics, classical assumption test, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis test that consisted of t-test and F-test. These analyses were used to identify and obtain a description of the effect of financial performance on company's value with the dividend policy as a moderating variable. The research results explained that partially and simultaneously financial performance was able to significantly affect the company’s value, that partially dividend policy was not able to moderate the effect of financial performance on the company's value, and that simultaneously dividend policy was able to significantly moderate the effect of financial performance on the company’s value.&nbsp

PENGUATAN SDM DAN TATA KELOLA KELEMBAGAAN POKDARWIS DEWI RENGGANIS DI DESA WISATA GUYANGAN, KRUCIL, KABUPATEN PROBOLINGGO

Guyangan Village is one the village that located in strategic position by its diversity on tourism potencies and wide spread of livelihood in agriculture, horticulture and plantation. In 2021, this village have awarded as the one of tourism village by 29 villages in Probolinggo Regency.  The harvest of agriculture of rice field, corn, and horticulture such cubic, tomato and potatoes, as well as coffee, durian and dairy cows and beef cattle. By its wide spread potencies of nature to be attract by visitors, especially of Batu Pertapaan Sites, Sendang Biru Waterfall, Jaran Goyang Waterfall, Dewi Rengganis Waterfall, Gligir Waterfall, Watulesung Waterfall and Live Garden. This research aims to develop of skill of hospitality community of Dewi Rengganis in Seventh Charms and also Management of Tourism Village. The methodology used the Socialization of Seventh Charms, Tutorial method and service to the visitors, Discussion method in understanding and experience of local community and also Evaluation method through hospitality community of Dewi Renggani

Konstruksi Shari’ah Corporate Governance Bank Syari’ah (Studi pada BPRS Asri di Jember)

Penelitian ini bertujuan untuk menyusun konsep Shari`ah Corporate Governance berdasarkan data empirik yang dikumpulkan selama penelitian. Konsep dimaksud dibangun berdasarkan pengungkapan secara detail fenomena dari praktik Shari`ah Corporate Governance di BPRS Asri Jember. Penelitian ini menggunakan pendekatan Grounded Theory dengan prosedur sistematis melalui analisis coding dan kategorisasi yang dilengkapi dengan pemberian nama pada setiap kategori, selanjutnya dikelompokkan dalam suatu susunan konsepsi, dan untuk memberikan makna, dilakukan interpretasi terhadap kategori-kategori . Pengumpulan data dilakukan melalui wawancara mendalam observasi partisipasi serta dokumentasi. Shari`ah Corporate Governance sarat dengan nilai-nilai moral dan spiritual Islami yang menjunjung tinggi kejujuran, transparansi sehingga dapat menjamin terciptanya keadilan dalam hubungan kemitraan. Konstruksi Shari`ah Corporate Governance yang dirumuskan terdiri dari lima prinsip, antara lain: shaleh, kaffah, istiqamah, amanah, dan falah. Kelima prinsip tersebut merupakan satu rangkaian yang terintegrasi diawali dari pelaksana yang shaleh sebagai pribadi yang beriman dan bertaqwa dalam melaksanakan syari`ah secara kaffah termasuk melaksanakan prinsip-prinsip perbankan syari`ah dan diakhiri dengan falah yaitu meningkatkan kesejahteraan stakeholders serta masyarakat sebagai kewajiban dan tujuan dari operasional perbankan syari`ah melalui pembentukan dana Alqordhul hasan

Cultural reality of nyogug pendhalungan: social unearned revenues (ethnososiology pendhalungan approach)

This qualitative research on pendhalungan etnososiology aims to reveal nyogug cultures. Cultural tradition helps the wedding feast as a sacrificial unit of present and future economic resources that are certainly to be returned because of social agreement. This atmosphere makes social unearned revenues. Therefore, nyogug cultural tradition becomes an analytical tool. Data were collected through participant observation. The result of this research shows cultural tradition is social unearned revenues recording unity of revenue and expenses. So, measuring it at time of acquisition is also for expenses when it’s incurred. A situation that provides the development of recording transactions based on fairness and equity based on togetherness, as a business entity recognizes revenue and expenses as one. For both of these requirements is the future sacrifice of economic resources. Conditions to bind continue or to become obligatory until satisfied as unearned revenues to economic and physical benefits, revenue and expenses must also be measured and recognized when the nyogug activity occurs. Thus, the measurement of these two accounts at the time of acquisition is also for expenses when incurred