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Published By Universitas Bunda Mulia

2622-7436

Author(s):  
Nadya Nadya ◽  
Hadi Saputra

<p><em>Game development is growing rapidly in this digital era. The graphic is also increasing more and more, especially in Three Dimensional space (3D). 3D game development is spreading around Indonesia. Now there are more local companies which making 3D games. Indonesia is one of the countries in Southeast Asia that have good enough game revenue to be the biggest one. One of the popular genre in Indonesia is survival horror. That’s because horror Indonesian stories is still have many unsolved mysterious things which can attract either domestic or foreign society. This study is including research about visualization such as 3D object from the environments and character designs. Furthermore, game also getting influenced with its system which is played by user, and its storytelling as well. The game’s layout (user interface) will categorized as a good one if it match with its theme and being consistent in visual and control. Good game must paying attention with all of those points. The conclusion of this research is to prove if 3D survival horror game visualization in Indonesia can be rated good enough in creative game industries.</em></p><p><em> </em></p><p><strong><em>Keywords:</em></strong></p><p><em>Game, Survival Horror, Visual Research</em></p>


Author(s):  
Devica Pratiwi ◽  
Kezia Josephine

<h5><em>Companies carrying out CSR activities can be grouped into three motives, such as: financial motive, ethical motive and altruistic motive. These three motives are the foundation of the company in planning their CSR activities each year. Each motive course has a purpose that has a good impact on the economic and social aspects of the company. A good corporate image ultimately gained public’s trust and will have a positive effect on the financial side of the company and the company's stock.</em></h5><h5><em>This research will focus on CSR disclosure (CSD) based on company’s motive and check its effect on company's financial performance based on market measurement, seen from investor reaction proxied with stock return. This study uses 56 company annual reports from 2013 to 2016, listed in the "Indonesia Most Trusted Companies Awards" which are fully published in 2014 until 2017 by SWA Magazine.</em></h5><h5><em>The method of statistical analysis in this study using moderated regression analysis, where independent variables of corporate social disclosure (CSD) using financial, ethical and altruistic motives. While the dependent variable in the form of Corporate Financial Performance (CFP) based on market measurements proxied through stock return.</em></h5><h5><em>The result of the research shows that corporate social disclosure (CSD) based on financial motive gives effect to stock return, while CSD with ethic motive and altruistic motive can’t provide sufficient evidence to influence the rate of return stock.</em></h5><h5><em> </em></h5><p><strong><em>Keywords</em></strong><strong><em>: </em></strong><em>CSD, CFP, CSR, CSR Motive</em></p>


Author(s):  
Wendy Salim Saputra

<p><em>Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.</em></p><p><em>This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016</em></p><p><em>The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's Q</em></p><p><em>The results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.</em></p><em>Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital</em>


Author(s):  
Natasya Michelle Putri Kentjana ◽  
Piter Nainggolan

<h5><em>Human resources problem is still the main highlight for company in order to survive the tight of business competition in globalization  era. Success of the company in achieving goals affected by various factor</em><em>. </em><em>One of the important factor is human resources, every company definitely has vision, mission, and the goal they want to achieve, however every individual as human resources in a company usually also have interests or personal goals. Often employees personal goals not in harmony with the company goals. Not in harmony of the company goals and employees personal goals will cause the company not achieved the company goals, therefor it takes a work controller that can, plane</em><em>d</em><em>,directed ,observed, implemented, and evaluated so that increases the possibilities of achieving company goals , this system usually called management control system (MCS)</em></h5><h5><em>This study aims to determine the effect of reward and punishment on employees performance and to determine whether the motivation is able to mediate rewards and punishment on employee performance to be better or the opposite at the company. The population of this study is all permanent employees of PT. Bank Central Asia (BCA). The data obtained are primary data through questionnaires distributed to BCA permanent employees. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) method with 50 samples of research data collected by proportional sampling technique. The software used to analyze data is WarpPLS 3.0.The results showed that rewards has a non-significant effect on employee performance, while punishment has a significant effect on employee performance. In addition rewards has no significant effect on motivation but punishment has a significant effect on motivation. The conclusion of mediation shows that motivation is able to mediate punishment on employee performance but motivation does not mediate reward on employee performance.</em></h5><h5><em> </em></h5><p><strong><em>Keywords: </em></strong><em>Reward, Punishment, Motivation, Employees Performance, Management Control System.</em></p>


Author(s):  
Richard Then

<p>Currently economic growth in Indonesia has experienced a very rapid growth. It requires companies to increase intellectual capital that is part of the intangible asset to improve the company's performance. This research is to provide empirical evidence of the influence of intellectual capital as the main driver that can improve profitability and market value of the company. This research is a quantitative research by taking secondary data. Populations and samples are 20 companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2016 study period processed using SmartPLS 3.0. The results of this study indicate that intellectual capital has significant effect on profitability and market value, significant profitability to market value, and profitability able to mediate intellectual influence on market value. These new research aims to develop ROA which is one of intellectual intellectual basic form of market values for retail companies in Indonesia which is currently underway. Contribution of research expected company able to manage intellectual capital to improve performance.</p><p><strong><em>Keywords</em></strong><strong><em>:</em></strong><em>Intellectual Capital, Profitability, Market Value</em><em>.</em></p>


Author(s):  
Denny Anggriawan ◽  
Temy Setiawan

<p><em>The development of technology and the increasing use of Internet network in the society today has an impact on consumer behavior. Businesses that used to be conventional or offline are now turning to online business, which makes it easier for consumers to be able to conduct business transactions without any limitations of space and time. This study aims to determine the increase in operating income with offline switch to online with the analysis of revenue and relevant costs. This research is descriptive qualitative research. The subject of the research is the Hproject Store. The data used are primary data and secondary data. Data collection techniques with offline store observations and online stores, interviews with owners and employees and documentation of the accounting records. Based on the results of research indicated that switching offline business to online can increase operating profit based on revenue analysis and cost relevant for tactical decision making. The contribution of this research is able to indicate that one of technique in increasing profit is by utilizing technology and network in doing business. In addition, this study can provide consideration of financial analysis techniques before tactical decision making on business techniques.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>: offline, online, tactical decisions</em></strong></p>


Author(s):  
Kenny Ardillah

<p><em>This study aims to prove empirically the influence of real manipulation in moderating the negative corporate environmental disclosure against corporate financial performance in the short and long term. This research theory focuses on stakeholder theory.</em></p><p><em>The research sample focuses on state-owned companies listed on the Indonesia Stock Exchange in the </em>2013-2016<em> period. The criteria for selecting research samples used purposive sampling method, so that it was obtained 11 companies that became the research sample. Data were analyzed using classic assumption test, descriptive statistic, and moderated regression analysis using </em>SPSS 19.0<em>.</em></p><p><em>The results of this study are corporate environmental disclosure has a positive effect on corporate financial performance in the short term, real manipulation moderates negatively corporate environmental disclosure towards corporate financial performance in the short term, corporate environmental disclosure has no effect towards corporate financial performance in the long run, and real manipulation can not moderate corporate environmental disclosure towards corporate financial performance in the long run.</em></p><p><em> </em></p><p><em>Keywords </em>:<em> Real Manipulation, Corporate Environmental Disclosure, Corporate Financial Performance</em></p>


Author(s):  
Herry Cornelius Hutabarat

<pre>The study aims to examine the effect of liquidity risk management on Return on Assets / ROA and on Return on Equity / ROE. Risk management is proxies by operating costs on operating income (BOPO), non-performing loans (NPL), and Reserve Requirements (RR). The results showed that the independent variables BOPO and RR had a significant effect on the dependent variable Y1, and simultaneously independent variables had a significant effect on the dependent variables Y1 and Y2.</pre><p><strong> </strong></p><p><strong>Key words : BOPO, NPL, RR, ROA and ROE</strong></p>


Author(s):  
Derinta Entas ◽  
Karlina Karlina

<div class="WordSection1"><p><em>The poverty rate of Jakarta society is increasingly worrisome. The increase in the number of urban poor affects the level of security, and social inclination. Posmodern tourism perspective photographed the other side of the urban poor in its role in developing tourism in the Old Town area of Jakarta. The existence of the urban poor like two sides of the coin. There are rich and poor, prosperous and prosperous, there is evil and good. This is correlated with the rapid development of the city of Jakarta. The urban poor are marginalized from the socio-economic aspect. The empirical facts of the urban poor population that exist in the Old Town area of Jakarta are looking for luck in the region. The limited capital, skills, and opportunities make the urban poor look for ways to survive. Postmodern tourism provides solutions to stakeholders related to urban poor communities in the Old Town of Jakarta. The solution reconciles that the urban poor become assets rather than problems. This concept became the focus of this research. The recommendation of this research tries to make urban poor society as an integrated part with management and development of Jakarta Old Town Area.</em></p><p><em> </em></p><p><strong><em>Keywords:</em></strong><em> urban poor society, postmodern tourism</em></p></div><em><br clear="all" /> </em>


Author(s):  
Yohanes Mardinata Rusli

<p><em>This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother.</em><em> This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><strong><em>:</em></strong><em> quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.</em></p>


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