Volume 1 Nomor 01 Juli 2012

 

  • Upaya Yang Dilaksanakan Pengusaha Pelayanan Jasa   Perbaikan  Kendaran Bermotor Roda Dua  Dalam  Memberikan Kepuasan Kepada Konsumen Di Pangkalan Bun Kal – Teng. (Studi kasus : Bengkel Solo Motor Di Pangkalan Bun)

     Arifin………………….. (Abstrak)             (Full Text)

1-28

  • Penggunaan Analisis Swot Dalam Upaya Penentuan Strategi Pemasaran Yang Tepat Pada Perusahaan Meubel Baroqah Putra Jepara Pangkalan Bun.

     Winarti Setyorini…….. (Abstrak)             (Full Text)

29-49

 

  • Analisis Prediksi Indikator-Indikator Keuangan Terhadap Kinerja Eksternal Perusahaan (MVA) Pada Kelompok LQ-45.

     Hendra Jayusman….. (Abstrak)             (Full Text)

50-81

 

 

  • Perencanaan Pajak Sebagai Upaya Menekan Beban Pajak Penghasilan Atas Badan Dan Dampak Kinerja Keuangan. (Studi Kasus : CV. Holid Investama Pangkalan Bun).

     Ilham Koentarto…….. (Abstrak)             (Full Text)

82-101

  • Evaluasi Strategi Bagi Perguruan Tinggi Swasta (PTS) Untuk Meraih Keunggulan Bersaing (Studi Kasus : Pada Universitas Merdeka Malang).

     Siti Khotimah………….. (Abstrak)             (Full Text)

102-114

 

 

  • Problematika Penerapan Sanksi Hukum Bagi Pegawai Negeri Sipil Yang Beristeri Lebih Dari Satu Orang Tanpa Izin, Dikaitkan Dengan Peraturan Pemerintah Nomor 45 Tahun 1990 Di Kabupaten Kotawaringin Barat.

     Mawardi Ardi………….. (Abstrak)             (Full Text)

115-122

 
 

UPAYA YANG DILAKSANAKAN PENGUSAHA PELAYANAN JASA   PERBAIKAN  KENDARAN BERMOTOR RODA DUA  DALAM  MEMBERIKAN KEPUASAN KEPADA KONSUMEN DI PANGKALAN BUN KAL – TENG
(Studi Kasus : Pada Bengkel Solo Motor di Pangkalan Bun)

Arifin
Prodi Manajemen, Fakultas Ekonomi, Universitas Antakusuma
Jl. Iskandar No. 63 Telp/Fax. 0532 – 22287 Kode Pos 74112 Pangkalan Bun

Abstract
Human needs for goods or services from time to time increased. With the rising standard of living human beings, the more complex human being is the need to achieve life satisfaction. One of these human needs are the need for improved service delivery (service) two-wheeled motor vehicles. One of the companies engaged in the overhaul effort by providing repair services (service) motor vehicles in the city of Solo Base Stations Motor Bun is, located at 56 Jalan Kawitan Pangkalan Bun, then that will be examined is: “How is the effort Workshop conducted by Solo Motor as the company engaged in the repair service (service) two-wheeled motor vehicles to give satisfaction to the consumer”. In this study the authors use a survey method,  which is a study that takes a sample from a population and used questionnaires to collect basic data.
Assessment of the 50 respondents to the implementation / performance improvement services (service) of motorcycles in Solo Motorcycle Workshop is an average between 3.14 to 4.20 and the assessment of interest is the average between 3.04 to 4 , 72. While the average value of the average performance / execution of repair service (service) of motorcycles in the Motor Repair Workshop is at 3.48 and the average value of the average benefit is equal to 3.75. Overall customer satisfaction over the improvement of service (service) special motorcycle workshop conducted by Solo Motorcycle is still considered below the standards expected. However, if each variable repair service (service) of motorcycles are compared with the average value as a whole.

Key words   :    Satisfaction, Consumer, Service, Vehicles

Back to top
 
 

SEJAUHMANA PENGGUNAAN ANALISA SWOT SEBAGAI UPAYA PENENTUAN STRATEGI PEMASARAN YANG TEPAT DALAM MENINGKATKAN VOLUME PENJUALAN PADA PERUSAHAAN MEUBEL BAROKAH PUTRA JEPARA
DI PANGKALAN BUN

 

Winarti Setyorini
Prodi Manajemen, Fakultas Ekonomi, Universitas Antakusuma
Jl. Iskandar No. 63 Telp/Fax. 0532 – 22287 Kode Pos 74112 Pangkalan Bun

Abstract
The rapid technological advances have an impact on the economic development community, which produces goods and services .. Therefore, companies need to analyze market segments, Marketing Mix, strengths, weaknesses, opportunities and constraints through effective marketing strategies. Barokah Putra Jepara furniture Company has been producing a wide range of products among which are tables, chairs, beds, cabinets, frames, doors, and windows. The main raw material of the furniture company is the ironwood, the company is in the manufacture of products tailored to consumer tastes means it can follow the model of consumer demand and the desired material, it is an opportunity for companies to develop produkunya. In this research, the question is: “How far the use of a SWOT analysis as a means of determining the right marketing strategy to increase sales volume in the company from Barokah Putra Jepara furniture in the Pangkalan Bun”. The conclusion from this study that the problems faced by the Son Barokah Jepara Furniture Bun Base is still a lack of implementation of the marketing strategy undertaken by the company so that there is not the achievement of sales targets every tahunnya.Berdasarkan method / SWOT analysis that shows the assessment criteria of the questions and statements in corporate for each attribute atribit-strength (strength), weakness (weakness), opportunities (opportunity) and barriers (threats) that through the calculation of the weights of attributes, score, and total score are known temunya point (0.37, 0.20 ) which means that the company from Jepara Furniture Barokah Son Bun Base has a greater position of strength in weakness and opportunity is bigger than the obstacles.

Key words   :    goods, services, strengths, weaknesses, opportunities, constraints
 
Back to top
 
 

ANALISIS PREDIKSI INDIKATOR-INDIKATOR KEUANGAN TERHADAP KINERJA EKSTERNAL PERUSAHAAN (MVA) PADA KELOMPOK LQ-45

Hendra Jayusman
Prodi Manajemen, Fakultas Ekonomi, Universitas Antakusuma
Jl. Iskandar No. 63 Telp/Fax. 0532 – 22287 Kode Pos 74112 Pangkalan Bun

Abstract
The investment necessary to look the firm are the value creation and create wealth for stockholders support with market valuation. One of the satisfaction the owner is capital the invested could be results value added and given wealth. The size of manage the firm results value added or not is market. If the market appreciate the firm more than value capital in the invesmentt, can be conclude that management can’t create value added. Some of the financial indicators were used in this research like are EVA, ROE, and EPS for influence or prediction to the firm performance external (MVA) in group LQ-45. There is done in order to create wealth for stockholders and stakeholders (workers, the government, customers, creditors, suppiers and the society in general). Prediction is do with classification to the MVA, high MVA and low MVA using analysis discriminant. From analysis discriminant result there are significant different between classification  high  MVA and classification  low MVA the proof by high market value, low book value and more  outstanding shares whereas for classification low MVA is the reverse side and Wilk’s Lambda as soon as formed MVA namely EVA.Result accuracy prediction 90,5% above 50%, so high accuracy with the result that model or discriminan function this  research can be use and apply. Finally got difference characteristics each MVA, namely : market value of the firm, book value to the market’s value, average increase and decrease stock price and performance the firm by self.

Key words   :    Market Value Added, Economic Value Added, Return On Equity, Earning per Share, Book Value
Back to top



 
 

PERENCANAAN PAJAK SEBAGAI UPAYA MENEKAN BEBAN PAJAK PENGHASILAN ATAS BADANDAN DAMPAK KINERJA KEUANGANNYA (STUDI KASUS PADA CV HOLID INVESTAMA PANGKALAN BUN)

Ilham Koentarto
Prodi Akuntansi, Fakultas Ekonomi, Universitas Antakusuma
Jl. Iskandar No. 63 Telp/Fax. 0532 – 22287 Kode Pos 74112 Pangkalan Bun


Abstract
The Method of Percentage-solving is a method applied at the construction service firm in accrual revenue. This percentage-solving method can be divided into two approaches that are cost to cost approach and physical progress percentage approach. The main problem discussed in this research is that whether the selection of accrual revenue method for the income tax planning applied at construction service firm has been accurately exercised and how the effect of applying such accrual revenue method to the firm’s financial performance (Ratio of Profitability).From the problem above, it can be stated that the purpose of this research is to know the reliability of applying the accrual revenue method and the effect to the firm’s financial performance.The result of the analysis shows that the method of percentage-solving with physical progress approach is appropriate to be exercised for thrift of tax. But, on the other side, this approach produces a worse financial performance if the firm calculates its revenue by using cost to cost approach.The selection of accrual revenue method yielding less profit is appropriate for the thrift of tax. But this action will make the financial performance report worse. It is important to be considered that the financial performance is a measurement of the success in managing the firm’s finance and improving the value of a firm.

 

Key words: Tax, Accrual Revenue, Financial Performance

Back to top
 
 

EVALUASI STRATEGI BAGI PERGURUAN TINGGI SWASTA (PTS) UNTUK  MERAIH KEUNGGULAN BERSAING (STUDI KASUS PADA UNIVERSITAS MERDEKA MALANG)

Siti Khotimah
Prodi Manajemen, Fakultas Ekonomi, Universitas Antakusuma
Jl. Iskandar No. 63 Telp/Fax. 0532 – 22287 Kode Pos 74112 Pangkalan Bun


Abstract
The Strategic evaluation  in The Private Higher Education to Achieve Competitive Advantage (A Case Study at University of Merdeka Malang). Education plays a very important role to improve the human resource quality. The higher education rate in a country is related to the higher wealthy rate. In recent years, number of new students in the private higher education is fluctuated. Such phenomenon may have a risk or impact on the organizational finance and teaching-learning cost. Therefore, the organization must have its strategy reevaluated and reformulated to increase its competitive advantage. The objective of research is to evaluate the change of condition intemal and external University of Merdeka Malang, and also evaluate and analyse according to strateg] exist in University of Merdeka Malang . Result of strategic evaluation analysis indicates that the internal and external assumptions of some variables used by University of Merdeka Malang are greatly changed. This change is requiring University of Merdeka Malang to formulate new strategy. Some analysis tools are involved in the strategic evaluation such as evaluation strategic framework david model. The conclusion, the strategic evaluation produces different variable assumptions in the recent and future internal and external conditions at University of Merdeka Malang.

Key words: strategic evaluation, strategic management model review, David Model.
Back to top

PROBLEMATIKA PENERAPAN SANKSI HUKUM BAGI PEGAWAI NEGERI SIPIL YANG BERISTERI LEBIH DARI SATU ORANG TANPA IZIN PEJABAT, DIKAITKAN DENGAN PERATURAN PEMERINTAH  NOMOR  45 TAHUN 1990 DI KABUPATEN KOTAWARINGIN BARAT

Mawardi Ardi
Prodi Ilmu Hukum, Fakultas Hukum, Universitas Antakusuma
Jl. Ahmad Wongso No. 24 Kode Pos 74112 Pangkalan Bun

Abstract
Civil Servants are as civil servants and public servants who have a moral as well as a professional organizer to implement the government-prinsif prinsif good (good geverment). Therefore, the Civil Service Reform is required as an element to be disciplined, fair, transparent and accountable in carrying out the task. To cultivate the attitude of civil servants disciplined as provided in Rule Order No. 10 of 1983 amended by Government Regulation No. 53 of 2010 on marriage licenses and divorce, it is necessary to take decisive action against civil servants who violate the discipline, and morale is not appropriate with the rules and regulations. The research was conducted on civil servants who carry out civil marriages of more than one person without official permission, which is currently part has not taken action on the grounds there has been no report to the Regional Human Resources Agency (BKD) West Kotawaringin. To prevent / protect Civil Servants who would marry again, should be increased training and socialization on a regular basis and those who violate the law firm action is taken, so that legal certainty can be run properly in accordance with applicable regulations.

Keywords    :    Civil servants, public servants, marry
Back to top
 

Advertisements

About juristekuntama

Juristek adalah jurnal yang menerbitkan publikasi artikel ilmiah hasil penelitian dan kajian literatur terkini dari 4 (empat) Fakultas yaitu Ekonomi, Hukum, Pertanian dan Teknik yang di kelola langsung oleh Rektorat Universitas Antakusuma Pangkalan Bun
Link | This entry was posted in Juli2012, Uncategorized. Bookmark the permalink.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s