Articles

Found 20 Documents
Search

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KEPUASAN KERJA, KEADILAN PROSEDURAL TERHADAP KINERJA KARYAWAN DENGAN VARIABEL MEDIASI ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) Kartikaningdyah, Ely; Utami, Nurul Kameliza
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v1i2.618

Abstract

The purpose of this study is to find out whether there is influence of transformational leadership, job satisfaction, procedural fairness to employee performance with moderation variable that is Organizational Citizenship Behavior (OCB). Source of data is primer using the questionnaire taken on the object of research of Bank Syariah Batam with the number of samples as much as 150 respondents of Bank Syariah employees. The research used quantitative descriptive analysis and processed data with SPSS 22 that is regression analysis and path analysis. The results show that there is a positive influence of transformational leadership, job satisfaction, procedural justice on employee performance. Transformational leadership, job satisfaction affects OCB, but procedural justice has no effect on OCB. OCB mediates transformational leadership on employee performance, OCB also mediates job satisfaction on employee performance, but OCB does not mediate procedural justice
Pengaruh Karakteristik Perusahaan terhadap Book Tax Differences Tampubolon, Mardohar Tua; Kartikaningdyah, Ely
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect association between firm level characteristics (i.e size, profitability, earnings quality, liquidity, leverage) and Book Tax Difference (BTD). We predict that larger, higher profitability, lower earnings quality, higher leverage and lower liquidity firms will have larger BTD. The sample used were non-financial companies listed on Indonesia stock exchange in 2010 to 2013. The data collection method using purposive sampling method and data used are panel data. Regression used is ordinary least squares regression (OLS) with fix effect model. The result showed that largerand higher profitability firms will have a larger BTD. This finding is consistent with political power of large corporations. Moreover, we find that firms with low earnings quality will have a large BTD. Moreover, that firms with low earnings quality will have a large BTD, However, we find no association between leverage and liquidity irrespective of variability of BTD.
Perbandingan Perhitungan, Penyetoran, dan Pelaporan Pajak Penghasilan (PPh) Badan menurut Undang-Undang no 36 tahun 2008 dan Peraturan Pemerintah No 46 Tahun 2013 pada PT XXX Wahyudi, M.; Kartikaningdyah, Ely
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 1 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted at PT XXX for the enactment of changes in tax laws in 2013 on a taxpayer that is on the comparison calculation, deposit, and the reporting of income tax (VAT) Agency in accordance with law No. 36 of 2008 and Government Regulation No. 46 year 2013 of PT XXX. The purpose of this study was to calculate and compare the calculation, deposit and report tax (income tax) Agency in accordance with the new regulations. In this study the author uses descriptive method that describes the calculations and procedures for calculation of income tax (VAT) body in accordance with the new rules and regulations for long. The results of this study, authors can create a scientific paper that contains procedures for calculation, deposit, and tax reporting in accordance with applicable regulations
Pengaruh Motivasi Belajar, Mata Kuliah Praktik di Laboratorium, dan Magang Industri Terhadap Kesiapan dan Kemampuan Kerja Alumni Mahasiswa Akuntansi Politeknik Negeri Batam Kartikaningdyah, Ely; Darmawan, Arif; Angelina, Anjelina
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 2 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Batam Polytechnic is a public university that produces graduates with vocational competence and skill which is expected to be ready for the world of work. One of the courses has been producing graduates are courses in Accounting. In the learning process in the accounting curriculum of courses with subjects 40% theory and 40% practice course. Practice courses conducted at the Laboratory of Accounting in Accounting Studies curriculum Batam Polytechnic is expected to add to the understanding, skills and competencies of accounting and taxation courses. Over the many subjects of practice, is expected to produce graduates who have the skills and ready to work. Other subjects that support workready graduates that are subject Intern. In the implementation of learning, activity and discipline applied in the classroom or in the laboratory influence motivation, behavior and learning styles of students. The learning motivation can energize, encourage and determine behavior during the course to take and complete tasks in laboratory practices and Internships. The purpose of this research is to know how to influence the motivation to study, subjects in laboratory practices, and industrial internships either partially or together with the readiness and ability of the student alumni accounting Batam Polytechnic. Samples taken are alumni of accounting courses are already working. The analytical method used is the method of Causal-Comparative (Ex-Post Facto) is compared between before and after the incident after the fact-based case. The results of the research study motivation variable (X1) and practical laboratory courses (X2) indicates that the motivation to learn has no effect on the readiness of the ability to work (Y). Internship industry (X3) indicates that the apprenticeship industry has an influence on the readiness of the ability to work (Y)
Analisis Pengelolaan Penjualan Energi Listrik Pascabayar dan Prabayar pada B’right PLN Batam Kartikaningdyah, Ely; Octaviani, Vivi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses Electrical Energy sales made Bright PLN Batam include electric energy sales of prepaid and postpaid. This study aims to determine how it compares to the management of electrical energy sales prepaid and postpaid, how recognition and recording of electric energy sales of prepaid and postpaid, and whether the admission and records Bright PLN Batam is in accordance with SFAS No. 23. This study used a descriptive analysis , The collection of data obtained through interviews and documentation prepared and processed in order to obtain an overview of cash sales and credit sales. The authors draw the conclusion that the sales made Bright PLN Batam for the sale of prepaid electric energy using the cash basis method while sales of electrical energy postpaid accrual basis method. Recognition and records maintained by Bright PLN Batam is in conformity with the theory and PSAK No. 23
Kepuasan Masyarakat terhadap Layanan Publik Kantor Pelayanan Pajak Daerah Kepulauan Riau Kartikaningdyah, Ely
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Satisfaction of public services is necessary to assess and evaluate the performance of employees in charge directly with the public. To support this routine monitoring work done by identifying the problems that occur in the environment of public agencies. Service users have the right to lodge complaints for services that are not in accordance with standard operating procedures and minimum service standards that have been established by public service agencies, especially at the Regional Tax Office (KPPD) Riau Islands Province. Lack of performance evaluation is expected to increase the satisfaction of both public services and facilities of the service infrastructure. This study aims to measure community satisfaction index for services rendered by employees KPPD Riau Islands. The method used is quantitative descriptive statistics to measure public satisfaction index, based on a decision of the Minister of Administrative Reform No.Kep. / 25 / M.PAN/2/2004. Respondents of this research is the service users taxpayer motor vehicle and samples were taken with the period of 2012-2014 in Riau Islands KPPD which is KPPD Batam, Bintan KPPD, KPPD Tanjungpinang, KPPD Karimun, KPPD KPPD Lingga and Natuna. Results of this study was overall KPPD Riau Islands providing good performance
Kontribusi Wanita Nelayan Dalam Sosiokultural Gender di Kelurahan Pulau Panjang Barelang - Batam Kartikaningdyah, Ely; Ramdaniah, Chici; Mayasari, Mega
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Gender is defined as referring to the socio-cultural construction of sex and femininity attitudes, thus allowing the emergence of masculine and feminine characteristics. Gender distribution is limited to the characteristics of men and women were then viewed in terms of social adjustment to the division of tasks and responsibilities. Sociocultural formation according to some experts is formed which is due to the division of tasks and functions that exist in society, this is because of the occurrence of each community to arrive at a balance point that required a division of tasks and functions should be equal between the sexes. The purpose of this study to identify the work that women do in the home of fishermen and fishermen know the contribution of women in the division of labor within the household. Samples taken by 30 households women fishing in Long Island Barelang. The analytical method used is descriptive analysis. Contribution and role of women in the division of tasks and responsibilities in the area of Long Island based on the results of questionnaires that have been outlined in the discussion stated that the work done by women and men have been evenly distributed, this is evidenced by the results of the average percentage distribution of tasks and responsibilities are not equally controlled by women at 100%. In this case there is still a division of the tasks performed by males, although the percentage is still greater contribution of women compared with men. In this research note that the division of labor between men and women in the area of Long Island is not to be a gender bias, as it can be seen that some of the work is not entirely left to the women, but there are also contributions from the men.
Analisa Potensi Titik Reklame di Kota Batam Kartikaningdyah, Ely
JURNAL INTEGRASI Vol 1 No 1 (2009): Jurnal Integrasi - April 2009
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Batam as one strategic area of industrial development in Indonesia and has a high potential as a medium to commercialize a company or certain products. This is certainly great potential for city government to increase the maximum extent possible Batam original income (PAD) of this advertisement sector. In the current era of autonomy, local governments have the authority to seek in the broader region income optimization. One source of local revenues of the most potential for increased tax revenues and user charges are billboards. The rapid development of information technology makes the business, users of this information technology services to introduce products utilizing billboards, logos and service from the company to the consumers and the general public. Fitting logos, products and services in public places in the size and design in such a way, indirectly will attract interest and attention for the products, services, or logos of any company or institution. Fundamental changes should be made by policy makers in giving permission for laying and designing billboards and buildings that violate field function and retention of green open space. Especially for billboards, shape and placement of the board should consider several things, including spatial function, width of road, visibility, height of buildings, areas and buildings can be maintained to safeguard the privacy of urban space, it is expected the city government can set rules permit the determination of the installation, billboard layout arrangement by establishing a strategic point which does not interfere with the spatial area of the city. Structuring consider several aspects: Legal Aspects, Strategic Value Aspects, Social Aspects, Economics and Environment. The results showed income from tax in Batam city billboards can provide greater potential if the arrangement of the layout stage billboard locations governed better by enhancing the strategic value of an area / zone billboard stage. The analysis is based on consideration of the road grade classification (arterial, collector and local), the density of usefulness / bustle of an area or public facility within or outside the municipal area (airport, seaport, bridge crossings and bus stops), crossing the road each area / zone will have a sale value of different points billboard stage with zone / area other billboard, which will be increased in accordance with the development of Batam as a free trade zone. Results of economic analysis, financial, strategic value of the potential of a region that can become a taxable sale value of the advertisement should be reassessed with local regulations and the determination is based on points and setting the stage billboard billboard strategic value. Results of social analysis of environmental, Batam is potential for the development of the business world so that means the installation of billboards will still be many diminiati by the stockholder. The SWOT analysis, there are opportunities that will be obtained to increase the potential of local tax revenue through the advertisements of some areas not fully utilized.
Analisis Indeks Kepuasan Masyarakat Terhadap Pelayanan Publik Pada BP2T Kota Tanjungpinang Kartikaningdyah, Ely
JURNAL INTEGRASI Vol 4 No 2 (2012): Jurnal Integrasi - Oktober 2012
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Public service is carried out by government officials in various service sectors related to meeting the needs of civil rights and basic needs are felt not in accordance with the demands and expectations of society. This can be known among others from the number of complaints, the complaints submitted by the public through the media or directly to the service unit, both related to systems and procedures are still cumbersome, not transparent, less informative, less accommodating and less consistent so it does not guarantee certainty (legal, time and cost) as well as the persistence of the practice of unauthorized charges. It needs to do an assessment of public service to the public using the service. This research uses descriptive quantitative research with a sample of 150 respondents respondents were users of public services in Integrated Permitting Services Agency (BP2T) Tanjungpinang. The purpose of this study to determine how the index of peoples satisfaction with public services to the users of the service. Data analysis techniques using the Community Satisfaction Index (HPI) is calculated using the weighted average value of each element of the service by making MenPan Number 63/KEP / M.PAN/7/2003 results showed that overall satisfaction index of the community will Tanjungpinang BP2T service can be said in good condition, and still must be improved because there are some indicators that show the performance indices are not good. Of the 14 indicators studied there were 12 indicators in the category of good service (service procedures, conditions of service, clarity of service officers, discipline officers, officer liability, the ability of service personnel, ministry of justice obtain, politeness and friendliness of staff, the reasonableness of service charges, the charge service and environmental comfort and safety of the environment and capable of satisfactory use of services) while the two other indicators are not included in either category (speed and certainty attendant service schedule).
Analisis Location Quotient dalam Penentuan Produk Unggulan pada Beberapa Sektor di Kabupaten Lingga Kepulauan Riau Kartikaningdyah, Ely
JURNAL INTEGRASI Vol 4 No 1 (2012): Jurnal Integrasi - April 2012
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

To develop the economic potential of new areas need to be assessed what the potential winning by identifying available resources in order to increase the communitys economy and develop the agriculture sector, plantation, animal husbandry, fisheries, forestry and processing industry. In this study examines the potential of winning a region by using analysis of Location Quotient (LQ) in each sub-region to find a superior product that can be developed and revenue potential. Of a superior product that is known, the government will be meyusun program as pengembanga plan area. Districts that are identified in the District Linga is on 5 (five) districts are linga, North Linga, Singkep, West Singkep and Senayang. Research using quantitative descriptive analysis method and data collection of primary data - secondary with the observation, interview, FGD and deployment questionnaire. The results showed that of the five districts each district has a potential that varies according to demographic, cultural, regional conditions, the infrastructure and resources already available that could be developed as a superior product. The results of calculation of LQ, the sectors in the district court that Linga is the potential to be developed in the agricultural sector LQ of 0.91, mining and quarrying, transport and communication with the LQ of 1.5, finance, leasing and services company with a LQ of 1, 06 and the services sector with a LQ of 1.17 is the calculated average LQ is above 1. In the District Linga is the superior product in the agricultural sector (crops, fruits and vegetables), sub-district of North Linga is the livestock sector (cattle and goats), District Singkep the plantation sector (coconut, rubber, pepper), District of West Singkep plantations (oil palm and rubber), District Senayang are marine capture fisheries and aquaculture sea and ocean, while freshwater aquaculture in the Northern District of Linga and Linga which synergized with the development of the agricultural sector. Types of commodities are the types of grouper, red fish, mackerel udag, sengarat, machetes, sagai, ranjungan, pomfret, trevally, anchovy, kurau, squid, etc.. Marine aquaculture in the form ofseaweed, while the cultivation of freshwater cat fish.