Pengaruh Return On Equity, Rasio Operasi, Dan Cash Ratio Terhadap Tingkat Kesehatan Keuangan Yang Dimoderasi Oleh Penyertaan Modal dan Efektivitas Penagihan (Studi pada PDAM Bantul Tahun 2009-2019)

The finacial health of a company pertains its effort to mantain its survivability and industrial activities as well as measuring how far as a business entity can ensure its sound operation. The level of a company’s finacial health can be known by measuring its finacial performance. In this research financial health is studied with its correlation with Return On Equity, Operating Ratio, Cash Ratio, Equity Participation, and Colection Effectiveness. Return On Equity (ROA) measures the effectiveness of a company in maximizing its assets. Operating Ratio in this study relies on Net Profit Margin (NPM). This indicates how far the percentage of net income coming from each sale. Cash ratio is a measurement of minimum liquidity that a company must maintain. Equity Participation in this research refers to investment capital provided by the government either as equity or in the form of direct investment. Collection effectiveness describes the ratio between results from collection attempts relative to specified target.

Analisis Varians Sebagai Alat Pengendali Manajemen pada Departemen Produksi PT Surya Sakti Utama Surabaya

Budgeting atau penganggaran merupakan suatu proses perencanaan dan pengendalian kegiatan operasi perusahaan yang dinyatakan dalam satuan kegiatan dan satuan uang yang bertujuan untuk memproyeksikan operasi perusahaan tersebut dalam proyeksi laporan keuangan. Kegiatan produksi adalah salah satu fungsi dalam kegiatan perusahaan yang membutuhkan perencanaan dan pengendalian manajemen, karena proses tersebut melibatkan berbagai sumber daya yang harus dimanfaatkan secara efisien, sehingga pengendalian terhadap kegiatan tersebut ikut menentukan berhasil tidaknya suatu perusahaan dalam mencapai tujuannya. Pengendalian manajemen dalam bidang produksi dilakukan melalui aktifitas penganggaran. Penganggaran atau budgeting merupakan suatu hal yang dipandang perlu mengingat peranannya dalam menunjang efektifitas dan efisiensi kegiatan produksi. Keberhasilan fungsi produksi sangat tergantung pada perencanaan dan pengendalian kegiatan produksi itu sendiri. Dengan adanya sistem pengendalian maka produksi dapat menunjang efisiensi. PT Surya Sakti Utama adalah perusahaan yang berkembang pesat dan bergerak dalam bidang alas kaki. Pengendalian manajemen pada departemen produksi PT Surya Sakti Utama dilakukan dengan menggunakan analisis varians dan metode tiga selisih. Metode ini menghitung selisih antara pemakaian aktual dan pemakaian standar / yang dianggarkan. Pengendalian manajemen dilakukan pada bahan baku, tenagakerja langsung dan BOP.

Pengaruh Harga dan Store Atmosphere terhadap Kepuasan Konsumen pada Café Dreamblack Coffee Mojokerto

The culinary businesses increase in the establishment such as cafes in CityMojokerto indicates that the result of market demand for the culinary field which also continues to increase. This study aims to determine the effect of Price and store atmosphere on customer satisfaction at Dream Black Coffee cafe partially and simultaneously. This research is a quantitative approach research. The population in this study is Dream Black Coffee consumers. The sampling technique uses accidental sampling technique and purposive sampling with a total sample of 125 people. Data collection techniques use a questionnaires, observation and documentation. The data analysis technique used is the classical assumption test analysis and multiple linear regression. The results show that Price and store atmosphere have a positive and significant effect on customer satisfaction in Dream Black Coffee partially, this is seen from the significant value 0.000 smaller than 0.05 with a value of t count 3.831 and a positive regression coefficient of 0.221, while the price shows a significant value of 0.000 smaller than 0.05 with a calculated value of 9,801 and a positive regression coefficient of 0.356. While simultaneously obtained the calculated F value of 53,441 with a significance value of 0.000 less than 0.05 so that it is concluded that price and store atmosphere simultaneously have a positive and significant effect on customer satisfaction.

“Sendiko Dawuh Ngarso Dalem” (Studi Kasus Makna Kerja pada Abdi Dalem Punakawan di Keraton Ngayogyakarta Hadiningrat)

This research is titled Sendiko Dawuh Ngarso Dalem (Case Study of Punokawan Courtiers in Keraton Ngayogyakarta Hadiningrat). The purpose of this research is to understand the framework of the maning Punokawan Courtiers‟s work in Keraton Ngayogyakarta Hadiningrat after obtaining a salary sourced the Yogyakarta Privileges Fund. This research is considered as qualitative research with case study approach. This research uses interview as data collecting method. The informants in this study are Dr. Threresia Suharti, S.S.T., M.S and Drs. Antonius Sutarno, who work as Punakawan Tepas and Caos Courtiers who has served for more than 30 years. In order to know data validation, it is therefore using credibility test and transferability test. Data test method uses triangulation, whereas data analysis method uses reduction data, display data, and conclusion drawing/verification. This research found that the maning of work for the courtiers was interpreted as a calling.

Pengaruh Servicescape dan Kualitas Komunikasi terhadap Loyalitas nasabah melalui Kepuasan nasabah sebagai variabel intervening (studi pada nasabah Bank Tabungan Pensiunan Nasional Kantor Cabang Yogyakarta)

The purpose of this study was to examine direct and indirect effects of an integrated model of servicescape and communication quality upon customer loyalty, and considered customer satisfaction as intervening variable. This study used a causal design. The main data used in this study are primary data collected through the circulation of questionnaires to the respondents BTPN bank customers in Yogyakarta. The sampling technique using purposive sampling method to determine the sample based on the consideration of researchers. Data Analysis used Partial Least Square (PLS) yaitu SEM berbasis variance, dengan software SmartPLS. Based on the analysis it can be concluded that: the result of study supports the influence of servicescape to customer satisfaction, supports the influence of servicescape to customer loyalty, supports the influence of communication quality to customer satisfaction, supports the influence of communication quality to customer loyalty, supports the influence of customer satisfaction to customer loyalty, supports the influence of servicescape to customer loyalty through customer satisfaction, supports the influence of communication quality to customer loyalty through customer satisfaction.

Pengaruh Operating Leverage Dan Likuiditas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Sektor Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 - 2018

The purpose of this study is to examine the direct and indirect effects of Operating Leverage and Liquidity on Firm Value with Capital Structure as an intervening variable. The sampling technique uses purposive sampling method to determine the sample based on the consideration of researchers. Data analysis uses Partial Least Square (PLS), which is variance-based SEM, with SmartPLS software. The analysis shows that (1) there is a negative and insignificant influence between Operating Leverage on Capital Structure (2) there is a positive and significant effect between Liquidity on Capital Structure (3) there is a negative and insignificant influence between Operating Leverage on Firm Value (4 ) there is a negative and insignificant effect between Liquidity on Firm Value (5) there is a negative and insignificant influence between Capital Structure on Company Value (6) Capital Structure cannot mediate between Operating Leverage and Liquidity on Firm Value.

Analisis Keputusan Pembelian Berbasis Sikap Konsumen

This study to determine the significance of the positive influence of research variables. The variables of this study are ease of access, attractiveness of post massage, responsiveness of service, consumer attitudes and purchasing decisions. The population of this research is Azza Wedding wedding package consumers in 2019. The number of samples in this study 100 respondents were determined using the Slovin method for known population numbers, data collection methods using probability methods and sampling techniques using simple random sampling. The data analysis tool uses a questionnaire. For testing instruments using the SPSS 18.0 program with a significance level of 0.05. Data analysis techniques for indicator testing, model fit testing and hypothesis testing using the Smart PLS 3.0 program The results of this study indicate: 1) ease of access has a positive and significant effect on consumer attitudes, 2) attractiveness of post massage has a positive and significant effect on consumer attitudes, 3) service responsiveness has a positive and not significant effect on consumer attitudes, 4) consumer attitudes have a positive effect and significant on purchasing decisions, 5) ease of access has a positive and significant effect on purchasing decisions, 6) attractiveness of post massage has a positive and not significant effect on purchasing decisions, 7) responsiveness of service has a positive and not significant effect on purchasing decisions, 8) ease of access positive and significant effect on purchasing decisions through consumer attitudes, 9) attractiveness of post massage has a positive and significant effect on purchasing decisions through consumer attitudes, 10) responsiveness of service has a positive and not significant effect on purchasing decisions through attitude consumer.

PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. ULUNG BAURENO

In the current era of globalization of the world economy, company management competes with each other. Quality is one of the main factors that must be considered by companies so that they can survive in the midst of competitive competition. The author conducted this research in a cigarette company, CV. Ulung Baureno Bojonegoro. The variables in this study are quality costs as independent variables (X) and production cost efficiency as the dependent variable (Y). The research approach used is an explanatory research approach and the method used by the author is a quantitative descriptive method. The results of the research on total quality costs in 2018 recognized by the company amounted to Rp. 408.367.000 with a percentage of 3.96%. From the results of estimates obtained by lowering costs in the category of prevention costs, quality costs decreased by Rp 233.117.000 or equal to 2.26% of the actual sales total. So that it can be concluded that by applying quality costs can increase the efficiency of production costs.

BIG FIVE PERSONALITY TRAITS, DEMOGRAPHY AND OVERCONFIDENCE

This study aims to determine the factors that influence overconfidence in student investors in Yogyakarta. This study explores the relationship between demographic factors (sex, age, education) and big five personality traits (agreeableness, concientiousness, extraversion, neuroticism, openness) with overconfidence. Primary data collected from student investors through questionnaires. The statistical method used is chi-square to determine the relationship between demographic factors and overconfidence. Regression method to determine the relationship between personality types with overconfidence. Analysis using SPSS for Windows 20 on 100 sample sizes. The results of the regression analysis showed that there was an influence between concientiousness, extroversion and openness personality type variables on overconfidence. Agreeableness and neuroticism have no effect on overconfidence. The study also found an influence between demographic factors (sex, age, education) and overconfidence.

EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN (Studi Kasus Pada Kantor Pemerintahan Kabupaten Lamongan Periode Tahun 2014 - 2018)

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.