scholarly journals PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, ASSETS UTILYZATION DAN EBITDA TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA DENGAN APLIKASI EVIEWS: ANALISIS PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2016-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 153-162
Author(s):  
Alfa Vivianita
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Sampling Method ◽  
Insurance Companies ◽  
Company Size ◽  
Insurance Company ◽  
Statistical Tool ◽  
Accounting Disclosure ◽  
Pros And Cons ◽  
Resource Based Theory

Pro Kontra about the disclosure of HR accounting, such as the difficulty of the level of leverage between different HR, because they have their respective competencies (Narayan, 2010) and there are still many weaknesses in reporting and disclosure. Even though there are several pros and cons, companies that still disclose their HR, will be more trusted by its stakeholders, on their HR capabilities and competencies. Disclosures that the company continues to do are influenced by company size, profitability, assets utilization, and EBITDA. The purpose of this study was to analyze the influence of company size, profitability, assets utilization, and EBITDA on disclosure of HR accounting in insurance companies in Indonesia. This research uses resource based theory. Resource based theory explains that companies must safeguard their resources, including their human resources, to continue to generate benefits in the future. The sample in this study is an insurance company registered on the IDX. Sampling uses purposive sampling method. The research method uses multiple linear regression. The statistical tool used is E-views 10.0. Reesults of research on company size influence to HR accounting disclosure. The Effect of Profitability to HR accounting disclosre is significant. There is not significant effect of assets utilyzation to HR accounting disclosure. The effect of EBITDA to HR accounting dislosure is not significant. Outcomes of Research Results are JSEB Journal of Economic & Business Solutions.

scholarly journals Kedudukan Hukum Pemegang Polis Pada Perusahaan Asuransi yang Dinyatakan Pailit

2021 ◽  
Vol 2 (3) ◽  
pp. 520-525
Author(s):  
Ni Kadek Vikka Ayu Swandewi ◽  
Ni Luh Made Mahendrawati ◽  
I Putu Gede Seputra
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Secondary Data ◽  
Insurance Companies ◽  
Bankruptcy Law ◽  
Insurance Company ◽  
Human Need ◽  
Legal Position ◽  
Policy Holder ◽  
The Right

In this era of globalization, insurance has been considered as a basic need which is a human need for security. Insurance is a form of risk management that is formed with the aim of avoiding the possibility of an uncertain risk of loss. This study aims to examine the legal position of policyholders as creditors in insurance companies and to reveal the legal protection of policyholders in insurance companies that are declared bankrupt. This study uses a normative research method because there is still a conflict of norms, with the approach to legislation. The data is sourced from the opinions of legal scholars and data law. The data sources are primary and secondary data obtained through recording and documentation, then the data is processed using interpretation and descriptive. Based on the Bankruptcy Law and PKPU Article 1 number 2, creditors are parties who have receivables due to agreements or laws that can be collected in advance of services. In the context of the legal protection of the policyholder, the Insurance Act has regulated the existence of a policy guarantor institution in which the purpose of the establishment of a policy guarantee program is to guarantee the return of part or all of the rights of the policyholder. In the bankruptcy and liquidation of an Insurance Company, it is expected that the curator will pay attention to the right of the Policy Holder to obtain compensation from the bankruptcy assets of the Insurance Company.

scholarly journals The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 393-402
Author(s):  
Kinanti Putri Nasuci ◽  
Retna Sari ◽  
Ratna Hindria Dyah Pita Sari
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018.  The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

scholarly journals MEMBEDAH SERVANT LEADERSHIP PERSONAL KEFARMASIAN (Sebuah Studi Kasus Apoteker PT. Kimia Farma Apotek UB Semarang)

2018 ◽  
Vol 26 (1) ◽  
pp. 1
Author(s):  
Ita Zonia Wisudasari ◽  
Fuad Mas'ud ◽  
Eddy Rahardja
Keyword(s):  
Human Resources ◽  
Servant Leadership ◽  
Research Method ◽  
Sampling Method ◽  
Human Resources Management ◽  
Analysis Tool ◽  
Snowball Sampling ◽  
Resources Management ◽  
Leadership Competence

The purpose of this research is to analyze the characteristics of servant leadership and servant leadership competence conducted Apothecary built by the Apothecary at PT. Kimia Farma UB Semarang.From this research is expected  to contribute the development of science in general and the field of human resources management in particular and as a reference when further research is conducted, especially on those who want to learn about servant leadership.Another goal is that management  is expected to use as a material consideration or input to PT. Kimia Farma UB Semarang as a guide in competition Pharmacist to have leadership servant leadership that synergize with professionThe participants of this research consisted of 10 people, consisting of 7 (seven) person Apothecary and 3 (three) Apothecary Assistant. The ten participants representing structural position of PT. Kimia Farma UB Semarang. Determination of informants using snowball sampling method. This research method is qualitative analysis tool used is the technique of triangulation and member check.The result of the analysis showed that all participants of PT. Kimia Farma UB Semarang proved the characteristics of servant leadership and servant leadership competence can be built by the pharmacist. Expected Pharmacist as a leader able to build a communication that can synergize existing resources to maximize the potential of subordinates to be successful

scholarly journals Pertanggungjawaban Maskapai dan Perusahaan Asuransi terhadap Kematian Penumpang Akibat Kecelakaan Pesawat Terbang

2020 ◽  
Vol 22 (2) ◽  
pp. 279-300
Author(s):  
Stefani Kamajaya ◽  
Fernando Sirait ◽  
Klara Sihombing ◽  
Karenita Situmorang
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Insurance Premium ◽  
Data Sources ◽  
Insurance Companies ◽  
Insurance Company ◽  
The Public ◽  
Plane Crash ◽  
Legal Remedies

Penelitian ini bertujuan untuk mengetahui tanggung jawab maskapai penerbangan dan perusahaan atas kematian penumpang akibat kecelakaan penumpang. Yang disebabkan bukan kesalahan maskapai. Penelitian ini juga bertujuan untuk mengetahui upaya hukum yang bagaimana dapat dilakukan oleh masyarakat ketika mengalami hal terse-but. Metode penelitian mengunakan deskriptif yuridis, yaitu dengan mendeskripskan aturan perundang-undangan mengenai pertanggungjawaban. Sumber yang digunakan adalah bahan hukum primer dan sekunder. Hasil analisa menunjukkan bahwa maskapai tidak bertanggung jawab membayar ganti kerugian atas kematian penumpang sepanjang maskapai dapat membuktikan kecelakaan tersebut bukan kesalahan maskapai. Asuransi Jasa Raharja bertanggung jawab untuk membayar santunan kepada ahli waris penum-pang yang meninggal karena kecelakaan pesawat baik karena kesalahan maskapai maupun bukan kesalahan maskapai sepanjang sesuai dalam Peraturan Pemerintah Nomor 17 Tahun 1965, asuransi jasa raharja wajib membayar ganti rugi berdasarkan PMK 15 Tahun 2017 karena setiap penumpang sudah membayarkan premi asuransi pada saat membeli karcis/tiket pesawat udara. Liability of Airlines and Insurance Companies Against Passenger Death Because of Flight Accident This study aims to determine the responsibilities of airlines and companies for passenger deaths due to accidents that not caused by airline’s fault, and to determine the legal remedies that can be done by the public when experiencing it. The research method uses descriptive juridical that is by describing the rules of law regarding accountability. Primary and secondary legal data sources is used. The analysis shows that the airline is not responsible for paying compensation for the death of the passenger as long as the airline can prove the accident was not the fault of the airline. Jasa Raharja insurance is responsible for paying compensation to the heirs of passengers who died in a plane crash either because airline fault or not as long as in accordance with Government Regulation No. 17/1965, Jasa Raharja insurance company is required to pay compensation based on PMK 15/2017 because every passenger has paid insurance premium when buying a ticket.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Wendy Salim Saputra
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Firm Size ◽  
Intellectual Capital ◽  
Research Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Rapid Development ◽  
Company Size ◽  
The Way

Abstract: The rapid development of the economic world with marked progress in the field of information technology and high innovation resulted in companies having to change the way they do business, making each company have to do competitive competition and create a transformation to maintain the existence of the company. One form of company business in maintaining its existence is by increasing human resources and technology. The purpose of this study was to determine the effect of profitability, company size and leverage on intellectual capital in LQ45 companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The research method used in this study is a hypothesis test that is to analyze the effect of profitability, company size and leverage on intellectual capital. Based on the data collected, the results show that company size positively influence intellectual capital while profitability and leverage do not affect intellectual capital. Keywords: Profitability, Firm Size, Leverage, Intellectual Capital Abstrak: Perkembangan dunia ekonomi yang pesat dengan ditandainya kemajuan di bidang teknologi informasi serta inovasi yang tinggi mengakibatkan perusahaan harus mengubah cara berbisnisnya, membuat setiap perusahaan harus melakukan persaingan yang kompetitif serta penciptaan suatu transformasi untuk mempertahankan eksistensi perusahaannya. Salah satu bentuk usaha perusahaan dalam mempertahankan eksistensinya yaitu dengan peningkatan sumber daya manusia serta teknologi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap intellectual capital pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada periode 2015-2017. Metode penelitian yang digunakan dalam penelitian ini adalah uji hipotesis yaitu untuk menganalisis pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap intellectual capital. Berdasarkan data yang dikumpulkan diperoleh hasil bahwa ukuran perusahaan berpengaruh positif terhadap intellectual capital sedangkan profitabilitas dan leverage tidak berpengaruh terhadap intellectual capital. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Modal Intelektual.

scholarly journals FAKTOR INTERNAL DAN FAKTOR MAKROEKONOMI YANG MEMPENGARUHI PROFITABILITAS ASURANSI SYARIAH DI INDONESIA PERIODE 2016-2018

2020 ◽  
Vol 7 (6) ◽  
pp. 1146
Author(s):  
Alissa Azmul Faoziyyah ◽  
Nisful Laila
Keyword(s):  
Fixed Effect Model ◽  
Least Square ◽  
Insurance Companies ◽  
Company Size ◽  
Insurance Company ◽  
Macroeconomic Factors ◽  
Effect Model ◽  
Panel Data Regression ◽  
Investment Returns ◽  
Islamic Insurance

This research aims to examine the company's internal factors and macroeconomic factors partially and simultaneously on the profitability of islamic insurance companies in Indonesia with proxied by Return On Assets. This study uses a quantitative approach with panel data regression analysis techniques. The population of this study is sharia insurance companies in Indonesia during the period 2015-2018. The purposive sampling method is used to determine the sample used and obtained 36 Islamic insurance companies, which consist of Islamic general insurance companies and Islamic life insurance companies. The estimation results of the Fixed Effect Model with the Weighted Least Square (WLS) method show that company size, contribution growth, retakaful, leverage, investment returns, GDP and inflation simultaneously affect the profitability of islamic insurance companies in Indonesia. Partially, contributions growth and investment returns have positive and significant effect on the profitability of Islamic insurance companies in Indonesia. The variabel Company size and GDP have positive and not significant effect on the profitability of Islamic insurance in Indonesia. While the variabel leverage, retakaful, and inflation have a negative and not significant effect on the profitability of Islamic insurance companies in Indonesia. Keywords: Profitability, Islamic Insurance, Company Size, Contribution Growth, Retakaful, Leverage, Investment Results, GDP, Inflation

IMPLIKASI KEPAILITAN TERHADAP PERUSAHAAN ASURANSI

2019 ◽  
Vol 1 (1) ◽  
pp. 43
Author(s):  
Ahmad Djafri
Keyword(s):  
Empirical Data ◽  
Research Method ◽  
Preventive Measure ◽  
Insurance Companies ◽  
Financial Instability ◽  
Insurance Company ◽  
The Republic

Abstract This research aims to show the implications of bankruptcy in insurance companies, both in the form of material implications for disadvantaged customers and in the form of national financial instability The existence of an insurance company is intended to minimize the risk posed to policyholders, but insolvency in insurance can occur. The research method used is normative juridical with reinforcement on empirical data, analyzed by qualitative normative methods The results of the study show first, insurance bankruptcy provisions are submitted by the Republic of Indonesia's finance ministry as a preventive measure for community loss of policyholders, secondly, the implications of bankruptcy on insurance companies can occur in the form of material losses to policyholders that must be replaced by insurance companies and the implications of loss of customer confidence insurance if the bankruptcy process is not completed properly. Keywords: Implications, Bankcruptcy, Insurance

scholarly journals Trend of Profit Management in the Company Financial and Non Financed Registers in Indonesia Exchange

2020 ◽  
Vol 4 (3) ◽  
pp. 423-435
Author(s):  
Okti Duwi Lestari ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Earnings Management ◽  
Research Method ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Insurance Companies ◽  
Insurance Company ◽  
Independent Variables ◽  
Independent Variable

This study aimsto determine the tendency of earnings management in financial and non-financial companies listed on the Indonesia Stock Exchange. This Analysis uses independent variables of institutional ownership, audit committee, independent commissioner, audit quality and leverage as well as for the independent variable earnings management. The datasource of this research isq uantitative data obtained from andiinon-finance (hotels & tourism) for the 2016-2018 period. The research method uses purposive sampling and statistical methods using multiple linearregression analysis. The sample of this studyiwas 10 insurance companies and 7 hotels & tourism companies within a period of 3 years producing 51 samples. The results of this study indicate that the tendency of earnings management is more influenced byinsurance companies, institutional ownership variables independent commissioners and leverage have an effect on earnings management and audit committee variables and audit quality have no effect. Whereas The influential hotel & insurance company variables are only independent commissioners and audit quality.  

scholarly journals ANALISA YURIDIS TERHADAP KESADARAN HUKUM BERASURANSI PEDAGANG DI LINGKUNGAN PASAR KOTA MEDAN

2017 ◽  
Vol 29 (2) ◽  
pp. 235
Author(s):  
M Mulhadi ◽  
Zulfi Chairi
Keyword(s):  
Research Method ◽  
Legal Culture ◽  
Insurance Companies ◽  
Insurance Company ◽  
Empirical Methods ◽  
Insurance Policy ◽  
Fire Insurance ◽  
Market Location ◽  
And Behavior ◽  
Scale Data

ABSTRACTThis study has three main problems namely what the significance of legal awareness of insurance for traders, what factors are causing traders in Medan City interested in buying an insurance policy, what factors also led traders are not interested in insurance, and how the level of legal awareness of insurance (knowledge, understanding and legal culture) among traders in Medan City. The research method using empirical methods by preparing questionnaires (direct questionnaires and structured). Instruments questionnaire or questionnaire measured using 5-point Likert scale. Data were analyzed quantitatively ie the percentage descriptive analysis.The results showed that there are many factors driving the traders in Medan City Market location was interested or not interested in insurance. Factors or reasons traders are willing to make a risk insured losses experienced traders taken over (covered) by the insurance company, in order to feel safe from hazard, more secure future, so that the traders (insured) can live a quieter, so that health is more assured, as traders concerned shall afford to pay premiums, and that education of children is guaranteed. While the factors that cause traders are not interested in insurance among others because they do not have the money to pay the dues / premiums, premium rates are too expensive, traders do not believe in insurance companies, traders do not want to deal with insurance and insurance companies, feel safe without insurance, was able to overcome its own problems so there is no insurance, feel have much savings, trauma with insurance fraud and their full confidence in the destiny and God's help. The results also showed that the level of legal awareness (knowledge, understanding, and behavior / legal culture) insured the traders categorized as good / high. Unfortunately, on Loss Insurance , the desire of traders in Medan for insuring merchandise or property on Insurance Companies still relatively low. Against the 95 respondents who were subjected to the study, only 4 respondents (4.2%) who claimed to have fire insurance on the shop / store / kiosk. INTISARIPenelitian ini memiliki tiga permasalahan utama yaitu faktor-faktor apa yang menyebabkan para pedagang di Kota Medan tertarik untuk berasuransi, faktor-faktor apa pula yang menyebabkan para pedagang tidak tertarik berasuransi, dan bagaimana tingkat kesadaran hukum (pengetahuan, pemahaman dan budaya hukum) berasuransi di kalangan pedagang di Kota Medan. Metode penelitian menggunakan metode empiris dengan cara menyiapkan kuisioner/angket langsung dan berstruktur. Instrumen kuisioner/angket diukur dengan menggunakan skala likert 5 poin. Data kemudian dianalisis secara kuantitatif yakni dengan analisis deskriptif persentase. Hasil penelitian menunjukkan bahwa ada banyak faktor yang mendorong pedagang di lokasi Pasar Kota Medan merasa tertarik atau pun tidak tertarik untuk berasuransi. Faktor atau alasan para pedagang mau berasuransi adalah agar resiko kerugian yang dialami para pedagang diambil alih (ditanggung) oleh perusahaan asuransi, agar merasa aman dari bahaya, masa depan lebih terjamin, agar pedagang (tertanggung) bisa hidup lebih tenang, agar kesehatan lebih terjamin, karena pedagang yang besangkutan mampu membayar premi, dan agar pendidikan anak lebih terjamin. Sedangkan faktor yang menjadi penyebab para pedagang tidak tertarik berasuransi antara lain, karena tidak punya uang untuk membayar iuran/premi, harga premi yang terlalu mahal, pedagang tidak percaya pada perusahaan asuransi, pedagang tidak ingin berurusan dengan asuransi dan perusahaan asuransi,  sudah merasa aman tanpa asuransi,   merasa mampu mengatasi masalah sendiri sehingga tidak perlu ada asuransi, merasa punya banyak tabungan, trauma dengan kecurangan asuransi dan adanya keyakinan yang penuh pada takdir dan pertolongan Tuhan. Hasil penelitian juga menunjukkan bahwa tingkat kesadaran hukum (pengetahuan, pemahaman, dan perilaku/budaya) berasuransi para pedagang termasuk kategori baik/tinggi. Namun disayangkan, khusus untuk Asuransi Kerugian, keinginan para pedagang Kota Medan untuk mengasuransikan barang dagangan atau harta miliknya (property) pada perusahaan Asuransi Kerugian masih tergolong rendah. Dari 95 orang responden, hanya 4 responden (4,2%) yang mengaku memiliki Asuransi Kebakaran ruko/toko/kios.

scholarly journals The Influence of HR Competence and Intellectual Capital on the Performance of MSMEs in Sasirangan Craftsmen

2021 ◽  
Vol 2 (5) ◽  
pp. 326-334
Author(s):  
S. Sampurnawati ◽  
Titien Agustina
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Intellectual Capital ◽  
Research Method ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Dominant Effect ◽  
Analysis Technique ◽  
Medium Enterprises ◽  
Dominant Influence

This study aims to (1) describe the competence of Human Resources (HR), intellectual capital and the performance of Micro, Small and Medium Enterprises (MSMEs) engaged in the production of Sasirangan, a typical cloth of South Kalimantan (2) Analyze the influence of the level of competence of Human Resources ( HR) and intellectual capital on the performance of Sasirangan MSMEs. (3) Analyzing the competence of Human Resources (HR) and intellectual capital have a dominant effect on the performance of Sasirangan SMEs. Associative research method on 40 respondents taken by total sampling method. The data analysis technique used multiple linear regression. The results showed that the competence of Human Resources (HR) and intellectual capital had a positive and significant effect on the performance of MSMEs. Between these two variables, intellectual capital has a more dominant influence on Sasirangan MSMEs.

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