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Kinerja karyawan merupakan salah satu kondisi yang mendukung tercapainya tujuan instansi secara e... more Kinerja karyawan merupakan salah satu kondisi yang mendukung tercapainya tujuan instansi secara efektif dan efisien. Adanya kinerja karyawan yang tinggi timbul dari meningkatnya kepedulian karyawan tehadap perusahaan yang bersangkutan. Penelitian ini dilakukan dengantujuan untuk mengetahui dampak gaya kepemimpinan dan semangat kerja terhadap kinerja karyawan pada PT. Bali Ocean Magic. Teknik analisisyang digunakan yaitu analisis regresi berganda, uji hipotesis menggunakan t-test dan F-test.Berdasarkan hasil analisis regresi berganda diperoleh bahwa gaya kepemimpinan dominan terhadap kinerja karyawan pada PT. Bali Ocean Magic. Uji T menunjukkan bahwa ada dampak signifikan secara parsial antara gaya kepemimpinan maupun semangat kerja terhadap kinerja karyawan. Dari hasil analisis F-test diketahui bahwa gaya kepemimpinan dan semangat kerja berdampak signifikan secara simultan terhadap kinerja karyawan. Berdasarkan analisis data maka dapat dikemukakan saran, agarpimpinan menjalankan ...

Purpose of this study was to determine the effect of partial and simultaneous among independent b... more Purpose of this study was to determine the effect of partial and simultaneous among independent board, board of directors, and audit committee financial performance at a pharmaceutical company in Indonesia Stock Exchange. The population in this study is a pharmaceutical company listed on the Indonesia n Stock Exchange 2011-2015. Samples numbered 7 companies were taken by purposive sampling. Methods of data collection using the method of documentation. The analysis technique used is: classical assumption test, multiple linear regression and hypothesis testing. The results showed that simultaneously there is influence between variables independent board, the board of directors and audit committee on the financial performance. Partially only independent board that influence financial performance. Recommendations for the management of the company should put the interests of the company above personal interest / class and still maintain a presence and performance in the company’s indepen...

Desa Belalang is a rural village in Tabanan, Bali has a high valuetourism potential to be develop... more Desa Belalang is a rural village in Tabanan, Bali has a high valuetourism potential to be developed to improve the wellfare of society. This study aimsto (i) determine the potential locust village so it can be developed as tourist villagesand (ii) determine the constraints encountered in developing Desa Belalang as atourist village.By using qualitative methods and techniques SWOT, in depth interview on the headof the village, tourists, businessmen and villagers then the results of this studyare; (i) Desa Belalang has tourim potential such as: attractions, access, ancillaryand community involvement, (ii) Constraints faced are: Desa Belalang yet specialorganization that manages the tourism, and the population is not all houses intraditional Balinese house concept. The efforts which should be implemented bydeveloping the tourism human resources, partnerships, promotion, festival, communitydevelopment organizations and cooperation with higher education institutions.

Setiap perusahaan senantiasa bertujuan mencari keuntungan, karenanya kinerja keuangan perusahaan ... more Setiap perusahaan senantiasa bertujuan mencari keuntungan, karenanya kinerja keuangan perusahaan harus dijaga agar tetap baik, terutama bagi perusahaan go public. Bagaimanapun perusahaan harus dapat melakukan antisipasi akan kemungkinan terjadinya kebangkrutan. Analisis kebangkrutan dilakukan untuk memperoleh peringatan awal kebangkrutan. Salah satu alat untuk memprediksi potensi kebangkrutan perusahaan ialah dengan metode Z-Score Altman. Analisis dilakukan pada PT. Mayora Indah Tbk karena Mayora Indah telah berkembang menjadi salah satu perusahaan Fast Moving Consumer Goods Industry yang telah diakui keberadaannya secara global. Tujuan penelitian ini ialah untuk mengetahui kinerja keuangan PT. Mayora Indah Tbk periode tahun 2009-2013 dan apakah terdapat potensi kebangkrutan. Penelitian ini dilakukan di PT. Mayora Indah Tbk yang terdaftar di Bursa Efek Indonesia (BEI) dengan sumber data sekunder yang diperoleh dari www.idx.co.id. Teknik pengumpulan data dengan studi doku...

Banking is everything which is concerning about Bank, including institute,business activity, and ... more Banking is everything which is concerning about Bank, including institute,business activity, and also the way of and process to execute its effort, while Bankrepresent the nucleus, core institute from financial system, every state which is theeffort in essence muster the fund from society which is its for in the form of saving,deposit and giro, channelling to society needing fund in the form of credit and alsoservice in payment traffic. .Ability of the banks in gain profit is measured by returnon assets (ROA). The purpose of this research is to examine influence of CapitalAdequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM),Loan to Deposit Ratio (LDR), and BOPO through Return On Asset (ROA) of publicbanking listed at Indonesian Stok Exchange during 2011-2012.Research using purposive sampling method for taking samples. Data obtained onthe basis of publication Annual Bank, obtained 5 samples of General Bank. Samplesused in this research are public banking listed ...

The investment decision is related to the source of funds in the company for the desired period i... more The investment decision is related to the source of funds in the company for the desired period in the hope of obtaining profits during that time period. Once the importance of investment decisions for a company, so the management needs to consider the factors that will influence investment decisions. The purpose of this study is to determine whether Net Profit, Capital Structure, Total Debt partially influences Investment Decisions in Food and Beverages companies listed on the Indonesia Stock Exchange. This study used a sample of the Food and Beverages 5 companies listed in Indonesia Stock Exchange from 2016 until the year 2018 taken by purposive sampling. Data source is secondary data obtained from the website of PT. Indonesia Stock Exchange (http:// idx.co.id). Techniques of analysis using the t test and multiple linear regression. The results partially show that Net Income and Capital Structure positively insignificant on investment decisions while Total Debt insignificant negat...

The aims of this research that relate production process of the ganesha statue that sizing of lon... more The aims of this research that relate production process of the ganesha statue that sizing of long 14 cm –width 9 cm – high 17 cm of are: (1) To determine cost of goods manufactured the unglazed ganesha statue by full cost concept and activity-based costing systems; (2) To determine cost of goods manufactured the blue glazed ganesha statue full cost concept and activity-based costing systems; (3) To determine the in.uence of glazuring to cost of goods manufactured the unglazed ganesha statue; and (4) The role of full cost to management decision into production process of unglazed and blue glazed ganesha statue. The research results show that: (1) The using of full cost by activity-based costing (ABC) systems into production process of the unglazed ganesha statue (l 14 cm – w 9 cm – h 17 cm) produce cost of goods manufactured Rp 26.243,11 each unit, (2) The using of full cost by activity-based costing (ABC) systems into production process of the blue glazed ganesha statue produce cos...

Perbaikan dan perubahan di bidang bisnis menjadikan perusahaan percaya bahwa modal intelektual me... more Perbaikan dan perubahan di bidang bisnis menjadikan perusahaan percaya bahwa modal intelektual menjadi komponen dan aset penting dalam mengukur dan mengevaluasi kinerja di antara sektor bisnis. Penelitian ini bertujuan untuk menguji pengaruh komponen Intellectual Capital yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value added (STVA) terhadap Return On Assets (ROA) pada perusahaan sub sektor otomotif dan komponen di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 5 perusahaan sub sektor otomotif dan komponen. Data yang digunakan adalah laporan keuangan periode tahun 2015 – 2019 yang dipublikasikan di website resmi perusahaan. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA) berpengaruh positif siginifikan terhadap Return On Assets (ROA) Pada Perusahaan Sub Sektor Otomotif Dan Komponen, Value Added Human Capital (VAHU) mempunyai pengaruh negatif da...

Themanufacturingcompanyisoneofthecompaniesthatrequireahuge capitaltocover itsoperatingcosts. To m... more Themanufacturingcompanyisoneofthecompaniesthatrequireahuge capitaltocover itsoperatingcosts. To meet the company’s manufacturingcapital into the stock market. The aim of this study was to determine the effect ofEPS and ROA on stock prices on companies listed in Indonesia Stock Exchangeeither simultaneously or partially. Data used in this study are: qualitative data andquantitative data, the data sources are secondary data. The method of data collectionwas done by the study documentation, whereas analytical techniques used are: TestClassical Assumption, multiple linear regression and hypothesistesting.The results of this study are Earning per Share (EPS) has a positive and significantimpact on stock prices so that the hypothesis is accepted. Retun on Assets (ROA) hasno significant positive effect on stock prices so that the hypothesis is rejected. Earning per Share (EPS) and Retun on Assets (ROA) together have a positive and significant impact on stock prices so that the hypothesis i...

Jurnal Riset Ekonomi Manajemen (REKOMEN), Oct 2, 2018