Deden Edwar Yokeu Bernardin, Deden Edwar Yokeu
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PENGARUH CAR DAN LDR TERHADAP RETURN ON ASSETS Bernardin, Deden Edwar Yokeu
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 4, No 2 (2016): JURNAL ECODEMICA
Publisher : LPPM Universitas BSI

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ABSTRAK Perbankan adalah salah satu sektor usaha yang mendominasi perkonomian indonesia. Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Return On Assets (ROA) pada Bank BJB yang terdaftar di BEI dengan periode pengamatan tahun 2009 – 2015. Metode penelitian yang digunakan oleh peneliti adalah menggunakan metode dekskriptif dan metode verifikatif dengan pendekatan kuantitatif dengan menggunakan analisis Regresi Berganda.Penelitian ini menggunakan bantuan program aplikasi SPSS 20. Hasil pada penelitian ini menyatakan bahwa secara parsial menunjukkan bahwa CAR berpengaruh signifikan terhadap ROA,artinya menunjukan kebenaran terhadap faktual dari Bank BJB dimungkinkan dengan meningkatnya kualitas dari CAR akan menjadi pengaruh terhadap meningkatnya laba yang ditunjukan oleh ROA dan LDR tidak berpengaruh signifikan terhadap ROA, bahwa peningkatan likuiditas tidak serta merta meningkatkan laba yang di analisa menggunakan ROA serta tidak berarti pengaruhnya. Selain itu secara simultan baik CAR dan LDR berpengaruh signifikan terhadap ROA, Artinya dengan analisa rasio yang dilakukan yaitu semakin tinggi nilai CAR dan LDR maka akan serta merta meningkatkan atas laba Bank BJB dengan menggunakan ROA.  Kata Kunci: CAR, LDR dan ROA ABSTRACT Banking is one of the sectors that dominate perkonomian Indonesia. The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and the Loan to Deposit Ratio (LDR) Of Return On Assets (ROA) at Bank BJB listed on the Stock Exchange with the observation period 2009 - 2015. The method used by researchers is using dekskriptif and verification method with quantitative approach using multiple regression analysis. This study uses a support program SPSS 20. The results in this study stated that partially showed that the CAR significant effect on ROA, means to show the truth of the factual from the Bank BJB is possible with the increased quality of the CAR will be the effect on the profit shown by the increase in ROA and LDR no significant effect on ROA, that the increase in liquidity does not necessarily increase profits in the analysis using ROA and by no means influence. Additionally simultaneously both CAR and LDR significant effect on ROA, means that the ratio analysis done of the higher value of CAR and LDR will necessarily increase in the profits of the Bank BJB by using ROA. Keywords: CAR, LDR and ROA
PENERIMAAN PAJAK DAERAH MELALUI KONTRIBUSI PAJAK HOTEL DAN HIBURAN Bernardin, Deden Edwar Yokeu; Sofyan, Iwan
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this study to determine the local taxes revenue through the contribution of hotel taxes and entertainment taxes revenue area of Bandung city period 2010-2015. The method of analysis used in the research is descriptive method verifikatif with quantitative approach. The result of hotel tax contribution and entertainment to tax revenue does not reach 50% because that becomes the local tax eye reaching 11 item of tax and from both taxes studied as independent variable of highest contribution value is hotel tax. Hotel tax has a significant influence with the positive direction of local tax revenues of local tax revenues of Bandung, it shows the contribution of hotel taxes very meaningful value. The entertainment tax has a negative and insignificant effect on local tax revenues, which means that if the entertainment tax increases then local tax revenues do not increase directly, local tax revenues may remain or may decrease. The influence of hotel tax and entertainment tax on local tax revenues simultaneously have a significant influence with the positive direction. This simultaneous influence indicates that the effect of hotel and entertainment taxes should be done together to have an impact on changes in local tax revenues. Keywords: Hotel Taxes, Entertainment Taxes, Local Taxes
PENDAPATAN ASLI DAERAH (PAD) MELALUI KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) Bernardin, Deden Edwar Yokeu
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this study to determine how much the costs received by the Motor Vehicles On Local Revenue. The background of this research is the Province of Bandung City II Kawaluyaan whose territorial structure consists of City and Rural, there is no driving tool. How Vehicle Taxes Tax can be a major sector in the revenue of local Revenue. This type of research is a case study, On Branch Office Service Regional Revenue Province Bandung City II Kawaluyaan Period 2011-2015. Data obtained through documents. The research method used is descriptive method with descriptive verification. The data analysis technique used is simple linear regression. The results of the study showed. Indicate the position of the Provincial Government of Bandung City Region II Kawaluyaan from year to year which is increasing. Based on the results of the SPPS Test of Version 23 of the Motor Vehicle Tax against the local Revenue Revenue of 0, 972. With a significance level of 0, 002 <0.05 indicates that Motor Vehicles and Transfer of Motor Vehicle Fee Has a significant influence. So the Motor Vehicle Tax is significant to local revenue. From the above results show it. 0.972 Local Revenue by the variance of the independent variables used, whereas. Keywords: Vehicle Tax (VT), Local Revenue (LR)
PENGARUH BIAYA PRODUKSI DAN BIAYA PROMOSI TERHADAP PENJUALAN PT. ULTRAJAYA MILK INDUSTRY TBK. Rupaida, Silva Anne; Bernardin, Deden Edwar Yokeu
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The purpose of this research is to know the effect of production cost and promotion cost to sales at PT Ultrajaya Milk Industry Tbk which is registered at Indonesia Stock Exchange. Analysis method for this research are using descriptive quatitive. The population for this research using financial report from PT Ultrajaya Milk Industry. The sample for this research using financial report form PT Ultrajaya Milk Industry in last 7 years from years 2008 until 2014. This research adapting application program SPSS version 20 with adapting double regretion analysis. The result of double regretion analysis in this research shows that the connection partially between production cost and sales are affected significantly at 0,829 or 82,9%, and promotion cost not so affected to sales at 0,902 or 90,2%, then the rest at 0,098 or 9,8% which is another factor that doesn’t researched in this research. Keywords: Production Cost, Promotion Cost, Sales
NILAI HARGA SAHAM YANG DIPENGARUHI OLEH LABA BERSIH DAN UKURAN PERUSAHAAN Bernardin, Deden Edwar Yokeu; Pebryyanti, Dewi Ikhtiar
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 4, No 1 (2016): JURNAL ECODEMICA
Publisher : LPPM Universitas BSI

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ABSTRAKSektor farmasi menjadi salah satu sektor yang sangat berpotensi bagi investor dalam menanamkan modalnya ke perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh laba bersih dan ukuran perusahaan terhadap harga saham pada PT Tempo Scan Pasifik Tbk yang terdaftar di Bursa Efek Indonesia tahun 2008 – 2014. Metode analisis yang digunakan dalam penelitin ini adalah metode kuantitatif dengan menggunakan analisis Regresi Berganda.Penelitian ini menggunakan bantuan program aplikasi SPSS 20. Hasil analisis Regresi Berganda pada penelitian ini menyatakan bahwa laba bersih dan ukuran perusahaan memiliki hubungan yang sangat kuat sebesar 0,904 atau 90,4%. Sedangkan secara parsial menunjukkan bahwa laba bersih berpengaruh signifikan terhadap harga saham sebesar 0,938 atau 93,8%, dan ukuran perusahaan tidak berpengaruh signifikan terhadap harga saham sebesar 0,047% atau 4,7%. Selain itu secara simultan baik laba bersih dan ukuran perusahaan berpengaruh signifikan terhadap harga saham sebesar 0,963 atau 96,3%, sedangkan sisanya sebesar 0,037 atau 3,7% adalah merupakan faktor lain yang tidak diteliti pada penelitian ini.Kata Kunci :Laba Bersih, Ukuran Perusahaan, HargaSahamABSTRACTThe pharmaceutical sector become the one of the most potential sectors for investors to invest in the company. The purpose of this study is to determine the effect of net income and the size of the companys stock price on PT Tempo Scan Pacific Tbk listed on the Indonesia Stock Exchange in 2008 - 2014. The analysis using multiple regression analysis techniques .. This study used SPSS application program 20. The results of multiple regression analysis in this study stated that the net income and size of the company have a very strong relationship of 0.904 or 90.4%. While partially shows that the net profit significantly influence the share price of 0.938 or 93.8%, and the size of the company does not significantly influence stock prices by 0.047% or 4.7%. Besides that, both net income and the size of company have significant influence to the stock price of 0.963 or 96.3%, while the rest is 0,037 or 3.7%  is another factor not examined in this study.Keywords: Net Income, Company Size, Price Shares
Penyusunan Laporan Keuangan Sederhana Untuk UMKM Industri Konveksi Widjaja, Yani Restiani; Fajar, Catur Martian; Bernardin, Deden Edwar Yokeu; Mulyanti, Dwinta; Nurdin, Sahidillah
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas UBSI

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AbstrakLaporan keuangan berfungsi sebagai alat untuk meganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan, kinerja dan arus kas, sehingga dapat dijadikan sebagai dasar dalam membuat keputusan ekonomi. Tujuan dari penulisan ini adalah untuk mengetahui pentingnya laporan keuangan dan perancangan laporan keuangan secara sederhana  pada UMKM konveksi Desa Girimukti, Saguling, Bandung Barat. Penelitian menggunakan metode deskriptif kualitatif, pengambilan data dengan melakukan wawancara dan observasi langsung dengan pemilik UMKM tersebut. Penelitian ini menunjukkan bahwa terdapat kendala yang dialami oleh UMKM terutama dalam penyusunan laporan keuangan, dikarenakan kurangnya SDM yang memiliki kemampuan dalam bidang akuntansi dan kurangnya alokasi waktu dalam menyusun laporan keuangan. Menghadapi kendala tersebut Fakultas Ekonomi Universitas BSI Bandung berupaya melakukan kegiatan pengabdian masyarakat dalam bentuk workshop pelatihan membuat laporan keuangan secara sederhana kepada pemilik UMKM tersebut. Pelatihan pembuatan laporan keuangan dilakukan untuk meningkatkan sistem pengelolaan yang baik pada suatu UMKM yang selanjutnya dapat menjadi acuan dalam pengambilan keputusan manajemen yang akurat.Kata Kunci: Laporan keuangan, UMKM, Industri Konveksi AbstractThe financial statements serve as a tool to analyze financial performance that can provide information about the financial position, performance and cash flow, so that can be used as a basis in making economic decisions. The purpose of this paper is to know the importance of financial statements and the design of simply  financial statements on the UMKM convection desa Girimukti, Saguling, Bandung Barat. The research used qualitative descriptive method, taking the data by conducting interview and direct observation with the owner of UMKM. This study shows that there are constraints experienced by UMKM, especially in the preparation of financial statements, due to lack of human resources who have the ability in the field of accounting and lack of time allocation in preparing financial statements. Facing the obstacles of the Faculty of Economics, University of Bina Sarana Informatika Bandung seeks to do community service activities in the form of training workshops to make simple financial statements to the owners of UMKM. Training of financial reporting is done to improve the good management system at a UMKM which can then become reference in making accurate management decision.Keywords: Financial Report, UMKM, Industrial Convection
LABA BERSIH SEBAGAI VARIABEL INTERVENING ANTARA PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP NET PROFIT MARGIN (Studi Kasus pada PT Aero Globe Indonesia Tahun 2007-2014) Bernardin, Deden Edwar Yokeu; Baeti, Eva Nur
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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Abstract: This research aims to analyze the influence of operating costs and sales volume to against net income of PT Aero Globe Indonesia, and to analyze how much effect from net income as intervening variabel of this research. The sampling technique used in this research is purposive sampling. The data in this research is secondary data which were obtained from 8 years financial statements years 2007 until 2014. The analyze methode of this research is path analysis. The result of this research show that operating cost and sales volume partially had negative significant effect to the net income. But after the research adding by the invervening variabel, the substructure 2 was show that operating cost, sales volume and net income simultaneously had positive significant effect to the net profit margin.Keywords: Operating Cost, Sales Volume, Net Income, Net Profit Margin 
PENYALURAN KREDIT DENGAN EKSISTENSI DANA PIHAK KETIGA Bernardin, Deden Edwar Yokeu; Sofyan, Iwan
Jesya (Jurnal Ekonomi & Ekonomi Syariah) Vol 2 No 1 (2019): Volume 2 Nomor 1, Januari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

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Penelitian ini bertujuan untuk menganalisa penyaluran kredit dengan eksistensi dana pihak ketiga ( tabungan, giro dan deposito), Populasinya annual report Bank BJB dan sampelnya laporan keuangan selama dua belas tahun terakhir dari 2006 sampai 2017 yang diambil dari Bursa Efek Indonesia (BEI). Dengan metode deskriptif verifikatif serta mengunakan data time series. Hasil penelitian menunjukan bahwa penyaluran kredit sangat ditentukan kemampuannya perusahaan dalam penghimpunan dana pihak ketiganya, dari total dana pihak ketiga yang dihimpun selama kurun waktu 2006-2017 dana pihak ketiga dalam bentuk desposito yang nilainya lebih besar tetapi nilai penyaluran kredit di tentukan oleh keseluruhan dana pihak ketiga, hasil perhitungan pengaruh menunjukan dana pihak ketiga merupakan penyumbang utama bagi bank dalam proses penyaluran dana dalam bentuk kredit bagi masyarakat, sehingga semakin besar nilai dana pihak ketiga maka semakin tinggi kemampuan bank dalam menyalurkan kreditnya.