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Contact Name
Dani Rahman Hakim
Contact Email
danirahmanhak@gmail.com
Phone
+6282216586720
Journal Mail Official
keberlanjutan@unpam.ac.id
Editorial Address
Jalan Surya Kencana No.1, Pamulang, Kota Tangerang Selatan, Banten 15417
Location
Kota tangerang selatan,
Banten
INDONESIA
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Published by Universitas Pamulang
ISSN : 25285599     EISSN : 26143291     DOI : http://dx.doi.org/10.32493/keberlanjutan
Core Subject : Economy, Social,
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited researchers, academics and practitioners to give their thoughts on economic issues. For writings that are published entirely the personal responsibility of the author concerned.
Articles 56 Documents
PENGARUH KOMPENSASI DAN MOTIVASI KERJA KARYAWAN TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada PT. Wahana Ottomitra Multiartha Tbk) Syatoto, Imam
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 2 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.795 KB) | DOI: 10.32493/keberlanjutan.v1i2.y2016.p69-93

Abstract

ABSTRACT            The purpose of  this case study is to examine the influence of compensation and motivation to company performance.  Grand Theory is human need theory based on Abraham Maslow. Middle Theory is compensation and motivation theory based on Dessler and and David McClelland. Application Theory is the influence of compensation and motivation to company performance based on Isnarijanto.            The population of this research is an information techonology information company with 100 employess consists of 80 responden as the applicable sample.  There are two independent variables included in this research; they are compensation and motivation, and company performance is dependent variable.  The data analysis for hypothesis examination is proceeded by SPSS 16.0 application using multivariate regression and correlations.            The result of this research indicates that compensation and motivation have positive and significant influence amount 69,8%along with strong correlation to the positive direction to company performance partially and simultaneously. However, compensation and motivation do not only become variables which haveinfluence and strong correlations to company performance, but also there are 30,2% of other variables contribute to the company performance and open for the next researches. The multiple regression model is Y = a + b1X1 + b2X2            In conclusion, the study case in PT Wahana Ottomitra Multiartha has indicated that company performance could be increased by giving the proper compensation and high motivation from the employees.
PENGARUH DEBT RATIO, DIVIDEN PAY OUT RATIO, RETURN ON EQUITY, PERUMBUHAN LABA, UKURAN KORPORASI, DAN PERPUTARAN KAS OPERASI TERHADAP PER (Studi Di Korporasi Sektor Manufaktur yang Listing di Bursa Efek Indonesia Jangka Waktu 2009 – 2012) Herlambang, Herlambang
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): JURNAL KEBERLANJUTAN
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.144 KB) | DOI: 10.32493/keberlanjutan.v4i1.y2019.p970-993

Abstract

The mean of this research is examine  influence  debt ratio, dividend payout ratio variable, return on equity variable, earnings growth, size, and operating cash flow on price earning ratio (PER) in finance and manufacturing companies in Indonesia Stock Exchange in the period of year 2009 to 2012. The population in this study is the company in the sector manufacturing listed on the Indonesia Stock Exchange period of year 2009 to 2012. Samples were taken by purposive sampling and obtained 45 companies in the manufacturing sector as sample. Linear Regression Analysis with Simultaneous Significance Test (F statistic Test) and Individual Parameter Significance Test (Test Statistic t) is an analytical technique used in this study. The results showed that the independent variables of the debt ratio variable, size together significantly influence the price earnings ratio (PER) in the financial sector companies in the BEI and the independent variables of the dividend payout ratio and earnings growth together significantly influence  price earnings ratio (PER) at manufacturing companies listed on BEI. These results support data obtained from the World Bank regarding Indonesia's economic growth in 2012 on the production side, manufacturing performance is quite strong. This increase was achieved by the relatively large performance  domestic sectors such as those in processed foodstuffs, processed various beverages and processed various tobacco products (increasing 10.4% year on year) as well as fertilizer yields, yields from chemicals and rubber products (increased by 15.4% from year to year).
PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) Setyawan, Budi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.226 KB) | DOI: 10.32493/keberlanjutan.v1i1.y2016.p15-40

Abstract

This study aimed to analyze the relationship between deferred tax expense, profitability and tax planning to earnings management with leverage as control variables. Measuring earnings management are used in this study determined based approach to conditional revenue model (Stubben, 2010).The study population was manufacturing sub-sectors of automotive and components listed in the Indonesia Stock Exchange in 2010-2014, namely 12 companies using purposive sampling technique. Methods of data analysis using descriptive statistical analysis, test classic assumptions and hypothesis testing.These results indicate that the deferred tax expense, profitability and tax planning have a significant effect simultaneously on earnings management. The test results only partially profitability has a significant effect on earnings management. However, the deferred tax expense and tax planning does not have a significant effect on earnings management.
PERAN DAN STRATEGI LEMBAGA KEUANGAN SYARIAH (STUDI KASUS) BMT SYARIAH ATTAQWA & BMT IKHTIAR Santoso, Arief Budi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): KEBERLANJUTAN
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.075 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p802-824

Abstract

AbstractThe aim of this research is to know the role and Strategy of syaria cooperation as a finance institution in Indonesia. The research object are BMT At-Taqwa and BMT Ikhtiar. The research method used in this research are qualitative research, descriptive analysis by interviewing some of employees.  By  using  data  collection  technique  such  as  interviewing  and observing primary informant (BMT At-Taqwa and BMT Ikhtiar Management) and secondary informant (Sharia  Supervisory Council) for data validity.The result of this research showed that there were many fungtions from syaria cooperation to help people in Indonesia based on Islamic rules. Those adjustments can be seen from the steps   of sharia strategic management  taken from islam rules start   from   strategy   formulating,   strategy   implementing,   and   strategy evaluating. The indicators of this research are the process of strategic management done by BMT At-Taqwa and Ikhtiar adjusted to J. David Hunger concept and Thomas L.Wheelen by looking forward from the evaluation. Keywords : Sharia Cooperation, Finance Institution
PENGARUH SPIRITUALITAS TERHADAP ETOS KERJA PRESPEKTIF AL QURAN Subhan, Subhan
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.416 KB) | DOI: 10.32493/keberlanjutan.v2i2.y2017.p602-630

Abstract

Abstract Physical and instinctive needs are natural and neutral, can not in itself be said that one's needs are higher than the other. It is precisely the way in which people manage and satisfy those needs that can be given a praiseworthy or despicable title. In the view of Islam, if these needs are met with the actions carried out according to Islamic guidance, then it will be a commendable act. Conversely, if these needs are met with acts that violate the guidance of Islam then he becomes a disgraceful act. Spiritual intelligence associated with the problem of meaning, value, spiritual intelligence is able to guide humans to find meaning and can also guide people in reaching his ideals. Spiritual intelligence goes beyond the ability to intelligently think, feel, act and behave in situational contexts or given frameworks. Spiritual intelligence enables humans to be wise in reflecting on the situation to find themselves more meaningful so as to be able to transform something more precious. With the formation of spirituality culture in the workplace, it is expected to form employees who are happy, know and able to meet the purpose of life. Such employees generally have a balanced life between work and person, between duty and service. In general, they also have higher performance. The results of a large consulting firm, the application of a spiritual work environment increase productivity and reduce turn over. Other studies show that employees of high spiritual intelligence and supported by a work environment that is also spiritual, positively become more creative, have high job satisfaction, are able to work well in teams, and have a high commitment to the organization. Keywords : Guidance of Islam, Spirituality
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (STUDI PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA) Setyawan, Budi -
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 1 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.746 KB) | DOI: 10.32493/keberlanjutan.v2i1.y2017.p498-527

Abstract

Abstract This study aims to analyze the influence of Corporate Social Responsibility and Good Corporate Governance (independent commissioner, number of directors and number of audit committees) on the value of the company in the mining issuer in Indonesia Stock Exchange. Research samples of 20 companies and years of research that is 2011 - 2015. The data collected is processed by simple and multiple regression. The result of research shows that there is no influence of Corporate Social Responsibility to Corporate Value. The effect of independent commissioners on corporate value is insignificant. The effect of the number of directors on firm value is significant. The influence of audit committees on corporate value is not significant. Simultaneously CSR, independent commissioner, number of directors and number of audit committee have an effect on signifikan to Company Value. The magnitude of Corporate Social Responsibility and Good Corporate Governance (Independent Commissioner, Number of Directors and Audit Committee) to the dependent variable of Corporate Value has a coefficient of determination of 0.049 indicating that the contribution of Corporate Social Responsibility and Good Corporate Governance of Independent Commissioners, Number of Directors, and Audit Committee) together against Corporate Value is 4.9%, the rest is caused by other factors. Keywords :  Corporate Social Responsibility, Good Corporate Governance, Corporate Value
ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PONOROGO Mustoffa, Ardyan Firdausi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 4, No 1 (2019): JURNAL KEBERLANJUTAN
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.738 KB) | DOI: 10.32493/keberlanjutan.v4i1.y2019.p1064-1083

Abstract

Tujuan penelitian untuk mengetahui tentang Kinerja Keuangan Pendapatan dan Belanja Daerah di Kabupaten Ponorogo pada rentang waktu 2012-2017. Penelitian yang dilakukan menggunakan angka untuk mengumpulkan, menafsirkan, dan menampilkan hasil penelitian atau disebut dengan penelitian deskriptif kuantitatif. Data yang digunakan diambil dengan cara dokumentasi. Dokumentasi dengan menggunakan laporan realisasi pendapatan dan belanja daerah Kabupaten Ponorogo pada rentang waktu 2012-2017. Penelitian yang dilakukan menunjukkan hasil bahwa (1) Kabupaten Ponorogo menunjukkan hasil yang baik pada penilaian Kinerja Keuangan Pendapatan Daerah. Hasil tersebut ditunjukkan dengan (a) Varians Pendapatan Daerah rata-rata lebih dari 100%, (b) Pendapatan Daerah memiliki pertumbuhan rata-rata (positif) 12,15%, (c) Menurut Derajat Desentralisasi Rasio Keuangan Pendapatan Daerah rata-rata kurang baik dengan nilai 11.40%, Rasio Ketergantungan Keuangan Daerah memiliki nilai tinggi sekitar 85.06%, Rasio Efektifitas dan Efisiensi Pajak Daerah memiliki nilai rata-rata 117.64%. (2) Kinerja Keuangan Belanja Daerah Kabupaten Ponorogo secara umum dinilai bagus. Hal itu ditunjukkan (a) Varians Belanja Daerah secara umum di bawah 100%, (b) Belanja Daerah memiliki pergerakan tumbuh sekitar 14,57%, (c) Pemerintah Kabupaten Ponorogo menggunakan mayoritas anggarannya untuk belanja operasi sekitar 83.74% memiliki perbandingan dengan Belanja Modal rata-rata 15.90%, (d) Efisiensi Belanja Daerah memiliki nilai baik yaitu dibawah 100%
HUBUNGAN ANTARA LINGKUNGAN DENGAN HASIL BELAJAR AKUNTANSI SISWA KELAS XI AKUNTANSI SMK N 46 JAKARTA Fitri, Euis Nessia
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 1, No 1 (2016): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.813 KB) | DOI: 10.32493/keberlanjutan.v1i1.y2016.p95-112

Abstract

Penelitian ini bertujuan untuk mendapatkan data dan fakta yang valid dan reliabel tentang apakah terdapat hubungan yang positif antara lingkungan dengan hasil belajar. Penelitian ini dilakukan selama lima bulan terhitung dari bulan Agustus sampai dengan Desember 2009. Metode penelitian yang digunakan adalah metode survey dengan pendekatan koresional. Populasi penelitian adalah siswa jurusan akuntansi kelas X, XI dan XII akuntansi, sedangkan populasi terjangkaunya siswa kelas XI akuntansi, sampel dalam penelitian ini berjumnlah 58 siswa. Teknik pengambilan sampel yang digunakan yaitu proportional random sampling technique. Persamaan model regresi linier sederhana menghasilkan bentuk regresi  = 19,22 + 0,511X. Uji persyaratan analisis, menguji normalitas galat taksiran regresi Y dan X menunjukkan bahwa Lhitung(0,62) < Ltabel (0,106) dengan menggunakanuji liliefors pada taraf signifikasi (?) = 0,05.Dalam uji hipotesis, uji keberartian dan kelinearan regresi menggunakan tabel analisis varians (ANAVA). Dari hasil uji keberartian regresi  = 19,22 + 0,511X berarti. Dari hasil uji linieritas regresi diperoleh Fhitung (0,49) < Ftabel (2,15) yang menunjukkan bahwa model regresi yang digunakan adalah linier. Koefisien korelasi yang dihitung dengan menggunakan rumus Product Moment menghasilkan rxy sebesar 0,611 sedangkan hasil dari uji signifikansi diperoleh thitung sebesar 5,78 dan ttabel sebesar 1,67. Dikarenakan hasil menunjukkan thitung> ttabel, maka dapat lingkungan dengan hasil belajar. Perhitungan koefisien determinasi menghasilkan 37,33% varians variabel Y ditentukan oleh variabel X.Kesimpulan penelitian ini adalah terdapat hubungan yang positif dan kuat serta signifikan anatara lingkungan sekolah dengan hasil belajar. Hal tersebut berarti semakin baik lingkungan sekolah maka semakin baik hasil belajar siswa.
PERUBAHAN MINDSET MENGAJAR DALAM MENYIAPKAN PENDIDIK YANG PROFESIONAL DALAM PERSAINGAN DI ERA MEA ROMENAH, ROMENAH
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 2 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.085 KB) | DOI: 10.32493/keberlanjutan.v3i2.y2018.p897-906

Abstract

AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators
PENGARUH PEMBIAYAAN, SIMPANAN MUDHARABAH, DAN BIAYA OPERASIONAL BANK TERHADAP SYARIAH MUQASHID INDEX PADA BANK UMUM SYARIAH DI INDONESIA Dewi, Ririn Sari
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): KEBERLANJUTAN
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.781 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p721-739

Abstract

AbstractThe purpose of this research is to analyse the influence of the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia, The researcher use 55 sample of 11 Bank Umum Syariah (BUS) in Indonesia within 5 years of annual report period. In this research, the researcher use the Multiple Regression af statistical method to analyse the data.  The result of this research shows that the Financing, Mudharabah Saving Account, and the Bank Operational Cost has positive influence simultaneously to the Syariah Muqasid Index, and  the Financing has positive influence simultaneously to the Syariah Muqasid Index, and  the Mudharabah Saving Account has positive influence simultaneously to the Syariah Muqasid Index.  And researcher   has found that the Mudharabah Saving Account variable has no influence directly to the performance of the Syariah Muqasid Index, because the Mudharabah Saving Account variable is distributed by the bank to the Financing Variable depends on the needs of the bank customers dan the result is divided by the profit sharing according the understanding which is made in the first MOU. KeyWords :the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia