Found 22 Documents

ANALISIS MANFAAT INSENTIF PAJAK PENGHASILAN DAN PENGARUHNYA PADA KEPATUHAN WAJIB PAJAK Studi tentang Kepuasan Wajib Pajak terhadap insentif pajak pada perusahaan PMA Agribisnis Tahun 2000 s.d 2007

Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Tax incentives are demanded by both tax payers and government to facilitate the business climate in the right way.  From the government point of view, tax incentives are government’s sacrifice to promote investments in the certain industry or locations; on the other hand, from taxpayer’s point of view, it is an opportunity to develop their business as more funds are available from less tax liabilities. Government should be careful to give tax incentives since target tax revenue has become larger and larger.  On the other hand, taxpayers are skeptic with the tax incentives whether there are any benefits for their business.      The answer to the skepticism depends on taxpayer’s satisfaction on the tax incentives received.  Based on the result of this research to the agribusiness foreign investor’s samples, the degree of satisfaction from the tax incentives is varied.   It depends on the type of tax incentive, business characteristic of tax payer and the countries of investors. In micro economics theory, satisfaction to a firm’s product usually leads to the loyalty to the product itself and furthermore leads to sales increasing.  In line with the economic theory, tax payer’s satisfaction to a tax incentive will lead to the tax compliance and in a democratic country, the voluntary tax complience is the best foundation to increase tax collectibility..  This research noted that there are correlation between tax satisfaction to a tax incentive and taxpayer’s compliance. Keywords: Tax incentives, investment,  tax satisfaction,  voluntary tax complience 


Jurnal Manajemen & Agribisnis Vol 5, No 2 (2008): Vol. 5 No. 2 Oktober 2008
Publisher : Graduate Program of Management and Business Bogor Agricultural University

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The research was conducted to measure rural banks (BPR) efficiency level in Jabodetabek and also to identify factors that increase the efficiency level. The measurement was done using non parametric approach with Data Envelopment Analysis. The result indicated that rural banks in Jabodetabek area were in inefficient condition, 80% of rural banks observed were inefficient both in technical and scale. Measurement on several asset distribution showed rural banks had efficiency scale on certain business scale, rural banks with total asset between Rp.1 – Rp.10 billion had the highest efficiency scale and rural banks with total asset less than Rp.500 million had the lowest efficiency scale. Potential improvement analysis result with CCR and BCC models showed that other income was the most contributed output variable to increase 30% to 40 % of rural banks efficiency level. Meanwhile, measurement using BCC model showed that, from output side, current asset has contributed to increased rural banks efficiency level by raising revenue from current asset management up to 10% from average value in 2007. On input side, all input variable had the same potential improvement value which increased the efficiency level by reducing labor cost, fixed asset cost, and the cost of fund 17%-18% from average value in 2007.


Jurnal Manajemen & Agribisnis Vol 8, No 2 (2011): Vol. 8 No. 2 Oktober 2011
Publisher : Graduate Program of Management and Business Bogor Agricultural University

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This study was designed to extend the Hersey and Blanchards Situational Leadership Model to test the match of adaptability leadership style to the maturity level of subordinates using the LEAD-Self instrument and Readiness Scale of the Center for Leadership Studies. Maturity level of subordinate was analyzed based on the maturity level of employment (ability) and psychological maturity (willingness) to given work to subordinates. Also, to test compatibility with the leadership style with desired subordinates leadership style using LEAD-Other instrument. Leadership style is a combination of task behavior and behavioral relationships that will produce a directing coaching, participating delegating style. In addition, this study also tested the suitability of the existing organizational culture with the expectation organization culture. Effective matching leadership style and organizational culture is measured by the achievement of individual performance. The purpose of this study is to analyze the influence of matching between leadership style with the follower’s readiness level (X1), the leaders perceived leadership style with leader’s desired leadership style (X2), and the existing organizational culture with the expectation’s employees (X3) on the individual performance (Y1). The object of research was conducted at PT. XYZ and method of data retrieval is done by the census, while the method of analysis of this study was using the Structural Equation Modeling (SEM).   Keywords: Follower’s Readiness Level, Leader’s Perceived Leadership Style, Leader’s Desired Leadership Style, Existing and Expectation Culture, Individual Performance

Analisis Kapabilitas Organisasi dan Lingkungan Usaha Terhadap Kinerja Bisnis dan Implikasinya bagi Pengembangan Usaha di Pasar Tradisional Spesifik PD Pasar Jaya

Jurnal Manajemen & Agribisnis Vol 7, No 1 (2010): Vol. 7 No. 1 Maret 2010
Publisher : Graduate Program of Management and Business Bogor Agricultural University

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Small and Medium Enterprises (SMEs) and traditional market occupies the largest proportion of the industrial sector and plays an important role in economic development, improvement of social welfare and employment in many countries, especially developing countries (including Indonesia). Based on Structural Equation Modeling (SEM) analysis has found dimensions and the dominant factors that affect real, both as a stimulus (incentive) as well as obstacles in improving business performance from the aspect of profit. Dimensions of the internal corporate environment, particularly organizational resource factors as stimulus organization, increase business performance, while factors on companys external environment dimensions  none of which have real impact on business performance. Based on Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis, it is proposed several business development strategies that will productive if implemented simultaneously. These strategies include maintain market share, market expansion and optimize production capacity/sales (S – O Strategies); improve the professionalism of business management, reduce cost, technical development and work systems development (W – O Strategies); improve competitiveness, technology development and range of products merchandises development (S – T Strategies); human resources development, financial management, and partnership networking development (W – T Strategies).


Jurnal Manajemen & Agribisnis Vol 7, No 2 (2010): Vol. 7 No. 2 Oktober 2010
Publisher : Graduate Program of Management and Business Bogor Agricultural University

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The constant change and rapid growth of the business world could create turbulence in a business organization, therefore, the business professionals have to continuously increase their skill and ability to be able to maintain the existence and even improve the condition of their business in this highly competitive world. A company would reach its optimal performance when there is an alignment between its business organization and the surrounding environment filled with no strategic gap. If good strategic planning is already in place, then the other crucial aspect to be analyzed would be the external factors outside an organization. The purpose of this is to measure and understand the behaviors and effects of those external factors towards the company through threats as well as opportunities. There are five level of environment turbulence: Repetitive, Expanding, Changing, Discontinuous and Suprising. The case study in this research concludes that all seven petrochemical companies have done a consistent and continuous strategic planning. The environment turbulence level is on two grades, Expanding and Changing, however, the most dominant is Expanding. The avarage score calculation also showing the same result, Expanding.


Jurnal Manajemen & Agribisnis Vol 8, No 1 (2011): Vol. 8 No. 1 Maret 2011
Publisher : Graduate Program of Management and Business Bogor Agricultural University

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Aiming to investigate the satisfaction level of household beneficiaries towards Raskin Program, the study attempts to determine the gap between households’ expectation and Raskin Program perfor­mance of each satisfaction attribute. By collecting data from 125 respondents of legal beneficiaries, the primary data is processed using descriptive and survey method through questionnaires and interviews and gathered using convenience sampling (non probability sampling). The objectives of the study are to: (1) analyze household’s perception and satisfaction index of Raskin Program; (2) analyze factors that influence household’s satisfaction towards Raskin Program; (3) analyze the official perception of Raskin Program performance; (4) analyze the gap between households’ expectation and Raskin Pro­gram performance; and (5) formulate strategy to increase Raskin Program effectiveness.The study has shown significant contribution of all dimensions in influencing customer satisfaction. The application of Gap Analysis has revealed the fact that there is a significant gap in tangible dimension, with reli­ability dimension is having the largest contribution, sequentially followed by tangible, responsiveness, assurance and empathy dimension with the least contribution. This implies that the priority of factors to be improved is also.   Keywords: Raskin, Household beneficiaries Satisfaction, Effectiveness, Gap Analysis, and Customer Satisfaction Index.


Jurnal Manajemen & Agribisnis Vol 1, No 1 (2004): Vol. 1 No. 1 Maret 2004
Publisher : Graduate Program of Management and Business Bogor Agricultural University

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Todays, Supply Chain Management (SCM) becomes one icon of strategic factors to achieve a competitive advantage. This is a SCM case study in agroindustry especially crude palm oil (CPO) at PT. Eka Dura Indonesia (PT EDI), Astra Agro Lestari, Riau. The objectives of study is mapping of SCM problems of PT EDI, especially about value advantage and productivity advantage. Beside that, the objectives is building a SCM simulation model as strategic tool for developing strategy to achieve a competitive advantage. A system approach and modeling is used to analyze SCM problems. This study is successfully to build SCM Model that consist of SCM Strategic Model and SCM Tactic Model. SCM Model is used for simulating some scenarios about site management, supply schedulling, and tank management to CPO forecasting. From this model, the study also develops strategy chain for SCM to achieve a competitive advantage

Pemodelan kapabilitas organisasi terhadap kinerja ditinjau dari faktor kepemimpinan-budaya organisasi-perilaku politik dalam organisasi- studi kasus pada kelompok perkebunan kelapa sawit negara dan kelompok perkebunan kelapa sawit swasta

Jurnal Manajemen Teknologi Vol 9, No 3 2010
Publisher : Jurnal Manajemen Teknologi

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Organizational Capability is considered to be one of the most important issues in strategic management and human capital literature. Organizational Capability can be understood as the all elements that work efficiently and effectively to help organization create its strategy that fits to its industry level of turbulence and to achieve company performance.  Previous research  confirmed the identification  of nine (9) elements as organizational capability. These are speed innovation, customer connectivity, seeks related change,  strategic  responsiveness,  international working  environment,  ready  to  strategic  alliances, efficiency  and  talent. Research  confirmed  that Organizational Capabilities  have  positive  impact  to Organizational Performance. Research shows the connection between the three variables –Leadership –Organizational Culture and Political Behavior in creating Organizational Capability and its impact to Organizational Performance. Structural Equation modeling shows that Leadership and Organizational Culture do not have direct relationship with Organizational Performance, however both have positive relationship  with  Organizational  Capability.  Organizational  Performance  was  directly  influenced positively by Organizational Capability and negatively impacted by Organizational Politics. Leadership positively impact Organizational Capability and Organizational Culture, however leadership negatively impact Organizational Politics.Keywords: Strategic Management,Organizational Capability,Strategic Leadership, Culture,Organizatinal Politics,Government Owned Companies

Pengaruh Aspek Pengelolaan Sumber Daya Manusia terhadap Peningkatan Kinerja Organisasi di Industri Otomotif di Indonesia

Jurnal Manajemen Teknologi Vol 12, No 1 (2013)
Publisher : SBM ITB

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Di Indonesia industri otomotif merupakan salah satu industri yang menyumbangkan pajak terbesar bagi pemerintah Indonesia. Saat ini industri otomotif Indonesia berkembang sangat cepat dan signifikan, dan dalam beberapa tahun ke depan diprediksikan akan menjadi yang terbesar di Asia Tenggara, menggeser posisi Thailand yang selama ini menjadi pemimpin pasar. Meskipun industri otomotif ini demikian pesat perkembangannya dan banyak menarik investor asing, sayangnya belum banyak penelitian yang mengkaji faktor-faktor apa saja yang menjadi kunci sukses industri ini di Indonesia. Mengingat bahwa industri ini merupakan industri yang bersifat technology-driven, dengan sistem produksi yang telah berkelas dunia dan infrastuktur manajemen lainnya yang saling mendukung, perlu dikaji selain faktor sistem produksi, faktor apa lagi yang dapat mempengaruhi kinerja organisasi pada industri ini. Dengan mempertimbangkan bahwa kehebatan suatu sistem produksi tidak dapat dilepaskan dari sumber daya manusia yang menciptakan, mengatur, menjalankan dan mengontrol sistem tersebut, maka tujuan utama dari penelitian ini adalah untuk mengkaji pengaruh aspek pengelolaan sumber daya manusia terhadap peningkatan kinerja organisasi di industri otomotif di Indonesia. Penelitian dilakukan pada dua perusahaan otomotif milik Jepang di Indonesia, dan hasil penelitian menunjukkan bahwa aspek pengelolaan sumber daya manusia terbukti berpengaruh positif secara langsung dan signifikan terhadap kinerja organisasi di industri otomotif di Indonesia.

Model Bisnis Industri Tambang Timah Berkelanjutan (Studi Kasus Bangka Belitung)

Jurnal Aplikasi Manajemen Vol 12, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Bangka Belitung province’s economy has a very high dependence on the tin. BPS data of 2013 showed tin contributed 33.60% PDRB and expected of more than 70% if the multiplier effect applied (Megawandi, 2013). But the tin mining industry is currently facing complex problems including undeveloped downstream (Widyatmiko, 2012), environmental damage (Sapanli, 2009; Inonu, 2010; Walhi, 2013), illegal small scale mining (Elfida, 2007; Sapanli 2010), and overlap of licensing and laws (Purba, 2007; Hayati, 2011; Bastida and Paramita, 2013), social issues (Aziz and Salim, 2005; Zulkarnain et al 2005; Erman, 2007; Resosudarmo and Subiman, 2010), damage of the forest (Sidabukke, 2011) and other problems. This study aims to design a business model of tin mining industry in Bangka Belitung so the sustain able issues can be resolved. The methodology used in this study was in-depth structured interview of expertstakeholders. The results of the study showed a chart which was interrelated relationship between elements which were created and delivered value for the industry and the state. The study of tin business model is a flow chart of the mining process to the trade.Keywords: business model, tin mining industry, sustainable.