THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TAT) AND FIRMS SIZE (FS) TO RETURN ON EQUITY (ROE) IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013 -2018.

This research was conducted to know and analysis the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) on Return on Equity (ROE) in mining companies listed on the Indonesia Stock Exchange in 2013 -2018. The study was conducted using multiple linear regression methods.The results of research say that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) have a significant effect on Return on Equity (ROE. The test results show that Partially Debt to Equity Ratio (DER) and Firm Size (FS) have a positive and significant effect on Return on Equity (ROE). While Total Asset Turnover (TAT) has a positive and significant effect on Return on Equity (ROE). On the other hypothesis testing, Current Ratio (CR) has no significant effect on Return on Equity (ROE).

PENERAPAN PROFILE MATCHING DALAM MENGANALISA LAPORAN KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Financial statements are an important instrument that is the duty of every company to publish them every year. The issuance of financial statements is useful for knowing the company's financial position. Especially companies that have gone public financial reports must be published publicly as a form of financial transparency to stakeholders. The issuance of these financial statements is useful for investors as consideration for investing in shares or withdrawing their shares in certain companies. Analyzing financial statements in general is done by ratio analysis, which is by looking at the company's financial ratios. But by adding the analysis method will enrich the results of the analysis of the company's financial statements. The addition of the analytical method is done by the profile matching method, which is to measure the ability of the company's financial ratios and rank them according to the company that has the best results.

ANALISIS KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA MASA KABINET INDONESIA BERSATU JILID I DAN II

Financial performance is the determination of certain measures that can measure the success of a company in generating profits. Efficient company performance, one of wich can be seen from the increase in profits earned by the company, so that in the end will bring a positive impact on government revenue from the taxation sector. The purpose of this study was to obtain empirical evidence about the efficiency of food and beverage companies on the IDX during the United Indonesia Cabinet I and II. The population of this research is the manufacturing companies since 2005 -201 which amounted to 19 companies, after the purpose of purposive sampling method with the aim of getting samples in accordance with the research objectives, there are 17 companies that fit the criteria set for the sample. The results of this study prove that there are significant differences for the variables CR, DER, NPM, ROA and EPS, food and beverage companies in the period of KIB I and KIB II, this means that company managers and investors generally responded in the governance period of KIB I and KIB II

ANALISIS REAKSI PASAR BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN LIKUIDITAS SAHAM (Studi Kasus Pada Perusahaan-Perusahan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018 Sektor Infrastruktur)

Go public companies in order to increase funds, companies can conduct corporate actions, namely rights issues. Right issue is a new share offering from the company for old investors with a system offering it to an old investor first. The information about the rights issue was published as an announcement that could be used to see market reactions. This market reaction is measured by abnormal returns to see stock returns and trading volume activity to see stock liquidity.This research intend to see abnormal stock returns and stock liquidity before and after the announcement of the rights issue with a sample of infrastructure sector companies in the Indonesia Stock Exchange for the period 2015-2018 with purposive sampling technique of sample selection, according to predetermined criteria then obtained 6 companies.This research is a descriptive study using quantitative methods. The test used in this study is the normality test then using a paired sample t-test. The results of this study show no significant difference from abnormal returns and stock liquidity before and after the announcement of the rights issue.

PENGARUH E - SERVICE QUALITY TERHADAP KEPUASAN PELANGGAN PENGGUNA APLIKASI EMOS (ENSEVAL MOBILE ORDER SYSTEM) PADA PT. ENSEVAL PUTERA MEGATRADING, TBK CABANG SAMARINDA

This study aims to determine the effect of E-Service Quality which includes Efficiency, Reliability, Fullfilment, Privacy, Responsiveness and Contact on Customer Satisfaction on users of the EMOS Application (Enseval Mobile Order System). The basic theory used in this research is Marketing Management, E-Service Quality and Customer Satisfaction. The population in this study was 266 pharmacies and samples taken were 73 pharmacies with simple random sampling technique. Data collection was done by distributing online questionnaires using a Likert scale to measure each indicator of the independent and dependent variable. The analytical tool used is multiple linear regression.The results of the research on the f test show that the E-Service Quality variables which include Efficiency, Reliability, Fullfilment, Privacy, Responsiveness and Contact have a significant effect simultaneously (simultaneously) on Customer Satisfaction. The t test shows that the independent variables; reliability and contact affect customer satisfaction while the variables Efficiency, Fullfilment, Privacy and Responsiveness do not affect the customer satisfaction of users of the EMOS application (Enseval Mobile Order System).

PENGARUH KECERDASAN INTELEKTUAL TERHADAP KINERJA GURU DALAM MENGAJAR DI SMAN 5 KEDIRI

Logically the theacher has manner to improve his performance in teaching students at school.This will affect if the use of intellectual intelligence is used in teaching. The purpose of this study was to determine the effect of intellectual intelligence on teacher performance at SMAN 5 Kediri.The use of analysis in this study is a logistic regression test by taking the results of the final phase likehood ratio test andthen Wald test and the result of the significant value to get a reference with the logit category do not agree, less agree and agree from the dominant value category strongly agree. The results obtained are significant variables, the variables are X1, X3, X4, X7, X8, X9, X10, X11, X12, X14 due to use of a 95% confidence level. Then, the variable was tested Wald get the results of the category disagree because the current conditions that are easy to change but are still suitable for research use with the results of the suitability test that has meaning if the Sig. > alpha (p-value > 0.0050) it is that the model used is in accordance with variable data and can be used.

PENILAIAN TINGKAT KESEHATAN BANK DENGAN RASIO PROFITABILITAS PADA PT. BANK AGRIS TBK TAHUN 2013-2017

The purpose of this study was to determine the assessment of the Bank's soundness with Profitability Ratio at PT. Bank Agris in 2013-2017 in terms of ROA. The analytical tool used is Return on Assets (ROA) .The data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock Exchange. The results of this study: ROA in 2013 had a fairly healthy predicate then in 2014, 2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected

IMPLEMENTASI KEBIJAKAN PENGELOLAAN HUTAN PRODUKSI LESTARI DI KALIMANTAN TIMUR

The Natural Production Forest Management (NPFM) policy in East Kalimantan has led to massive deforestation and degradation of East Kalimantan’s natural forests. Until 2012, almost 70% of East Kalimantan,s natural forest production has been damaged, more than that 80% of East Kalimantan,s forestry business has gone bankrupt. While the ecological and social losses are not countless. This is inseparable form the weaknesses in the NPFM policy operating system. In the perspective of administrative science, the effectiveness of NPFM policy implementation is related to the six administrative principles (Max Weber) in NPFM policy. The six neglected administrative principles are : 1) The principle of specialization of organizational functions, resulting in overlapping organizational functions Bureaucracy, Corporations and Operations in NPFM operation; 2) the formal hierarchical structure principle, as result there is no NPFM tiered supervision system; 3) Priciple of formal rules and standard operating prosedures (SOP), as a result, the NPFM deviation since the process of licensing, implementation and distribution of results; 4) Impersonal relationships, as a result bureaucratic decisions tend not to be objective; 5) The principle of special competence (professional), consequently the NPFM operation results are not optimal; 6) The principle of employing is in accordance with competence, consequently the NPFM performance is poor.

PENGARUH GAYA HIDUP, KONSEP DIRI, KELAS SOSIAL DAN HARGA TERHADAP KEPUTUSAN KONSUMEN BERKUNJUNG KE KEDAI KOPI (Studi Kasus Pada Kedai Kopi XYZ di Samarinda)

Coffee has been becoming a popular commodity in Indonesia. The shift of people’s lifestyles and preferences have been creating new trend in business. Coffee shops are now almost everywhere in urban areas. Marketers need to study variables affecting customer purchase/visit decision to coffee shop so they can come up with maketing programs suit to target market. The purpose of this study is to determine the effect of lifestyle, self concept, social class and price simultanously and partially on customer visit decision to coffee shop. Data collected with self-administered questionnaire distributed to 73 customers of a coffee shop in Samarinda City. Sample was collected using accidental sampling technique. Multiple linear regression in SPSS Version 22 used to analyze the data and it is revealed that social class and self concept positively and significantly affect customer purchase/visit decision. On the other hand, price found negatively and significantly affect customer purchase/visit decision to coffee shop XYZ. Whie lifestyle negatively but insignificanty affects purchase/visit decision. The results of this study suggest marketeres to use different marketing programs to different target markets.

EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM 2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM