{"title":"PRODUK DOMESTIK REGIONAL BRUTO DAN JUMLAH PENGANGGURAN TERHADAP GARIS KEMISKINAN DI KABUPATEN MUARO JAMBI","authors":"Osi Hayuni Putri","doi":"10.53363/yud.v2i3.45","DOIUrl":"https://doi.org/10.53363/yud.v2i3.45","url":null,"abstract":"This study uses a type of causality research that belongs to the quantity approach. This study uses secondary data, and uses the independent variable, namely GRDP (X1), Total Unemployment (X2) and the dependent variable, namely the Poverty Line (Y) in Muaro Jambi Regency for 10 years starting from 2011-2020. The time used in this research is 3 months (July-September) 2021. From the results of the analysis and discussion, it can be concluded as follows: 1. Simultaneously the PDRB and the number of unemployed have a significant effect on the poverty line in Muaro Jambi Regency in 2011 -2020 with F count > F table. Partially, GRDP does not significant effect on the poverty line in Muaro Jambi Regency in 2011-2020 because the value of T-count < T-table. While the number of unemployed partially has a significantly affect the poverty line in Muaro Jambi Regency in 2011-2020 because the value of T-count > T-table. 2. The magnitude of the simultaneous influence between the variables of GRDP and the number of unemployed on the poverty line in Muaro Jambi Regency in 2011-2020 is 87.8% while the remaining 12.2% is influenced by other factors not examined in this study. While partially the influence of the GRDP on the poverty line in Muaro Jambi Regency in 2011-2020 is 83.496% and the magnitude of the influence of the variable number of unemployed on the poverty line in Muaro Jambi Regency in 2011-2020 is 4.299%.","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121170357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Isni Maryatun Nur Janah, Tutik Dwi Karyanti, Ardian Widiarto
{"title":"EFEKTIVITAS PELAKSANAAN AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA PADA PT BPR XYZ (PERSERODA)","authors":"Isni Maryatun Nur Janah, Tutik Dwi Karyanti, Ardian Widiarto","doi":"10.53363/yud.v2i3.52","DOIUrl":"https://doi.org/10.53363/yud.v2i3.52","url":null,"abstract":"This study aims to determine the implementation of 11 HR functions and evaluate the effectiveness of HR management at PT BPR XYZ (Perseroda). This research is descriptive qualitative in nature. The population of this study was all employees, totaling 54 people. The sampling technique used is the slovin method, then data collection techniques are carried out by interviews, questionnaires, and documentation. Data analysis uses four stages of management audit consisting of preliminary audits, review, and testing of management controls, detailed audits, and reports. The results of the study show that there are eleven HR functions that have been implemented, including five HR functions that have been running effectively. Meanwhile, the six HR functions that have not been carried out effectively by the company are planning, orientation and placement, training and development, performance appraisal, career development, and employee protection. Recommendations given to increase the effectiveness in managing the company's human resources, namely: 1) establish a detailed and written HR plan. 2) make policies governing orientation and placement. 3) make an evaluation of the implementation of the training program. 4) conducting open performance appraisals, 5) making detailed regulations regarding promotions and demotions, and 6) establishing a hazard early warning system and providing first aid training to employees","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133258669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Friska Lia Imelda, Raden Irna Afriani, N. Handayani
{"title":"PERAN PAJAK HIBURAN DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LEBAK","authors":"Friska Lia Imelda, Raden Irna Afriani, N. Handayani","doi":"10.53363/yud.v2i3.43","DOIUrl":"https://doi.org/10.53363/yud.v2i3.43","url":null,"abstract":"Sources of regional original income consist of regional tax revenues, regional levies, results of separated regional wealth management and other legitimate regional revenues.. Realization of local revenue decreased in 2019, the realization of entertainment tax decreased in 2020 and 2021, and realization of taxes on non-metallic minerals and rocks decreased in 2019 and 2020.\u0000The purpose of this study was to determine the effect of entertainment taxes and taxes on non-metallic minerals and rocks on Lebak Regency's Original Revenue in 2018-2021 partially or simultaneously with the object of research at the Regional Finance and Assets Agency of Lebak Regency.\u0000This study uses a quantitative approach. The population in this study is the realization of entertainment tax revenue, non-metallic minerals and rock tax and local revenue for 2018-2021. The research sample obtained by the saturated sampling method amounted to 48 samples\u0000The results showed that the entertainment tax variable based on the partial test obtained a value of tcount-0,139 > ttable-2,01410 with a significance value of 0,890 > 0,05. The non-metal mineral tax variable and rock value obtained tcount 2,223 > ttable 2,01410 with a significance value of 0,31 < 0,05. Simultaneous test results obtained Fcount 2,490 < Ftable 3,20 with a significance value of 0,094 > 0,05.\u0000The conclusion of this study is that partially entertainment tax has no effect on local revenue and non-metallic mineral and rock taxes have a significant effect on local revenue. Simultaneously entertainment tax and taxes on non-metallic minerals and rocks no effect on local revenue","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"231 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132860097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD","authors":"Dennyca Hendriyanto Nugroho, Zaenal Afifi","doi":"10.53363/yud.v2i3.42","DOIUrl":"https://doi.org/10.53363/yud.v2i3.42","url":null,"abstract":"This study aims to determine: (1) The effect of internal control on fraud prevention, (2) The influence of good corporate governance on fraud prevention, (3) The effect of internal control on good corporate governance. This research was conducted at the People's Credit Bank (BPR) spread across Kudus Regency. This study used a data collection technique by distributing questionnaires at rural banks in Kudus Regency with the collection of 118 respondents. The obtained questionnaires were tested using validity and reability to test the feasibility of the obtained questionnaire data. The test equipment used in this study was to use the analysis requirements test including normality test, multicolonierity test, heteroskedasticity test. The method used in data analysis is a multiple regression analysis model. The results of this study show that: (1) internal control variables have a positive and significant effect on fraud prevention, (2) Good corporate governance variables have a positive and significant effect on fraud prevention, and (3) Internal control variables have a positive effect on good corporate governance","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121574866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN DISIPLIN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN","authors":"Adi Andrian, A. Ashari, Dennyca Hendriyanto N","doi":"10.53363/yud.v2i3.44","DOIUrl":"https://doi.org/10.53363/yud.v2i3.44","url":null,"abstract":"This study aims to analyze the effect of human resource competence, utilization of information technology, application of the principles of good corporate governance and work discipline on the quality of financial reports (empirical study on rural banks in Pati district). The sampling technique used was purposive sampling technique with the number of respondents obtained as many as 90 respondents. Partially, the competence of human resources affects the quality of financial reports. Meanwhile, the use of information technology, the application of the principles of good corporate governance and work discipline have no effect on the quality of financial reports.","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122458076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA PT ASHAHIMAS FLAT GLASS TBK SIDOARJO","authors":"Muhammad Riduwan","doi":"10.53363/yud.v2i3.54","DOIUrl":"https://doi.org/10.53363/yud.v2i3.54","url":null,"abstract":"Cash is a company asset that plays an important role in financing the company's operational activities. The cash flow statement contains information about the actual cash position in operating business activities. with the cash flow ratio we can analyze how the evolution of the company's financial performance from year to year. The purpose of this study was to determine the use of cash flow statements to assess the financial performance of PT. Ashhimas Flat Glass Tbk Sidoarjo, using a qualitative descriptive method. The results showed that the cash flow ratio showed a low number, meaning that the financial performance of PT. Ashhimas Flat Glass Tbk Sidoarjo is in bad condition. increasing the company's liquidity is important for PT. Ashhimas Flat Glass, Tbk Sidoarjo especially in operational activities which are the company's main activities so that in the future the company's financial performance will increase","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133398651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Surti Zahra, Nugrahini Kusumawati, Mamay Komarudin, W. Widodo, Nia Nuraeni
{"title":"PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PERUMAHAAN CIUJUNG INDAH","authors":"Surti Zahra, Nugrahini Kusumawati, Mamay Komarudin, W. Widodo, Nia Nuraeni","doi":"10.53363/yud.v2i3.49","DOIUrl":"https://doi.org/10.53363/yud.v2i3.49","url":null,"abstract":"Increased consumer purchasing decisions can be influanced by several factors such as price and quality of service,by providing affordable prices and while maintaining service quality, it will be able to improve purchasing decisions.This study aims to determine the effect of price and service quality on purchasing decisions in ciujung indah housing.The reaserch method used is kuantitatif with a population off 117 consumers and sampel of 91 respondents using the probability sampling method, the sampling technique is random sampling with calculations using the slovin formula for consumers in ciujung indah housing. researchers use it to get the results of validity, reliability, classical, assumptions, multiple regression and hypothesis testing. Based on hypothesis testing, it can be concluded that price affects purchasing decisions and service quality affects purchasing decisions and simultan eously price and service quality affect purchasing decisions","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114377932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. H.M SAMPOERNA Tbk","authors":"Angelie Priscilla Rorong","doi":"10.53363/yud.v2i3.55","DOIUrl":"https://doi.org/10.53363/yud.v2i3.55","url":null,"abstract":"This research of this study are based on the liquidity ratio proxied by Current Ratio and Quick Ratio, the condition of the company's financial performance is not good. Profitability ratio proxied by Net Profit Margin, Return on Assets, and Return on Equity, the company's financial performance is good. Solvency ratio proxied by Debt to Total Assets Ratio and Debt to Total Equity Ratio, the company's financial performance is good","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115163859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Samodro Kristi Utomo, Rochmat Aldi Purnomo, Yeni Cahyono
{"title":"FAKTOR - FAKTOR YANG MEMPENGARUHI PENDAPATAN PEDAGANG KOPI ANGKRINGAN JALAN SUROMENGGOLO PONOROGO","authors":"Samodro Kristi Utomo, Rochmat Aldi Purnomo, Yeni Cahyono","doi":"10.53363/yud.v2i3.46","DOIUrl":"https://doi.org/10.53363/yud.v2i3.46","url":null,"abstract":"The purpose of this study was to examine the effect of length of business, capital and trading location on traders' income partially or simultaneously. The population in this study were the coffee traders on Jalan Suromenggolo, Ponorogo. The sampling technique used by the researcher is the saturated sampling method, totaling 55 traders. The data taken to conduct this research is primary data using a questionnaire instrument. Testing the analysis of data quality used validity and reliability tests. Then to test the hypothesis using the partial regression coefficient test (t test), the simultaneous significance test, and the determinant coefficient. The data analysis method used is multiple linear regression. The results of this study indicate that partially the length of business has a positive and significant effect on the income of traders, business capital has a significant effect on the income of traders, and the location of the business has a significant effect on the income of traders. Simultaneously shows that the length of business, business capital, and business location simultaneously affect the income of traders","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116330337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"VALUASI EKONOMI DEGRADASI DALAM MEWUJUDKAN KOTA HIJAU DI JAKARTA","authors":"E. Wibowo, D. Susilastuti, Meirinaldi Meirinaldi","doi":"10.53363/yud.v2i3.47","DOIUrl":"https://doi.org/10.53363/yud.v2i3.47","url":null,"abstract":"Sustainable urban development requires various efforts to balance the carrying capacity of the city's environment. Another environmental problem that also appears in urban areas, is traffic congestion which is at risk of increasing carbon monoxide emissions. Air pollution has both acute and chronic effects on human health, affecting a number of different organ systems. Ranging from mild such as upper respiratory irritation (ARI) for chronic respiratory and heart disease, to lung cancer, including acute respiratory infections in children and chronic bronchitis in adults, to pre-existing heart and lung diseases will aggravating the disease, or an asthma attack. This study analyzes the valuation of the degradation of air pollution in order to create a green city in Jakarta. The results of the Degradation Economic Valuation of the City of Jakarta are calculated from the number of pneumonia & tuberculosis patients multiplied by the cost of treatment per capita, the result is for the total DKI Jakarta in 2011 of Rp. 6,497,- (in million) while 2014 increased by Rp. 1,148,976,- (in million) while for 2020 it decreased by Rp. 98,535,- (in million). For 2020. This valuation represents the loss resulting from air pollution so that people have to pay for medical treatment due to illness suffered from pollutants","PeriodicalId":189613,"journal":{"name":"Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114681373","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}