Masih Efektifkah City Branding Terhadap Peningkatan Jumlah Wisatawan

Currently, the development of technology and knowledge developed with very fast and unlimited, this makes all forms of information can be easily accessed or in the know. This convenience makes all the people getting interested to know a variety of new information and also share a variety of information and experience. Similarly happens to the world of tourism, see the greater opportunities that exist to make competition in the world tourism is increasingly rapidly develops, it can be seen by many different cities who do the activities of city branding or activities promoting and making the city as a tourist destination with a wide range of ways that provide a wide range of permissions that facilitate a variety of tourism activities more rapidly evolving improvements, a variety of public facilities and infrastructure, and various other promotional way. But in reality not all city branding goes in accordance with the expectations that existed, in some city tours that the influence of city branding is not running or failed. Yet the number of conceptual research which deals with the effectiveness of city branding in an increasing number of tourists, as well as to examine theoretically about effectiveness city branding against an increase in tourists.

Peran Sosial Media Dalam Perubahan Gaya Hidup Konsumtif Remaja Perempuan

In the modern era, internet users and social media increased substantially. All the information can be easily searched. Thus, teenage girls can be easily influenced by the lifestyle of contemporary trends while accessing social media. It is used by many people to sell online. Teenage girls can easily buy goods or just supporting current lifestyle. The purpose of this article is to determine the role of social media in the changing consumer lifestyle adolescent girls. This article is written from the six previous journal within the last 10 years. With the ease of accessing the internet and the ease of social media , young women can easily view the latest trend of Indonesian artists and foreign artists dann it meimbulkan teenage girls want to keep abreast of current lifestyle . This shows that the role of social media in the changing consumer lifestyle teenage girls. Adolescent girls should be taught to use social media wisely and to avoid behavior directed konumtif

Intellectual Capital, Corporate Governance dan Pengaruhnya Pada Kinerja Perusahaan

Tujuan penelitian ini untuk melihat pengaruh intellectual capital dan corporate governance terhadap kinerja perusahaan. Penelitian ini merupakan bentuk penelitian eksplanatori yang menggunakan perusahaan manufaktur yang terdaftar di BEI sebagai objek penelitian. Penelitian ini menggunakan pendekatan Partial Least Square di mana setiap variabel dalam penelitian ini merupakan variabel laten. Muatan untuk intellectual capital terdiri atas human capital, structural capital dan customer capital. Muatan untuk corporate governance tersusun atas kepemilikan institusional, kepemilikian manajerial, proporsi dewan komisaris dan komite audit independen. Sementara itu, untuk kinerja perusahaan terdiri atas return on net asset, asset turn over, return on equity dan tobin's q. Hasil penelitian menunjukkan bahwa intellectual capital memiliki pengaruh signifikan terhadap kinerja perusahaan. Sementara, corporate governance tidak menunjukkan pengaruh signifikan terhadap kinerja perusahaan.

Evaluasi Sistem Pengendalian Internal Dan Rekomendasi Yang Tepat Terhadap Penerimaan Dan Pengeluaran Kas Pada Hotel XYZ Dengan Metode Coso Framework

Penelitian ini dilakukan dengan tujuan untuk mengetahui efektivitas sistem pengendalian internal terhadap penerimaan dan pengeluaran kas pada Hotel XYZ Malang dan rekomendasi yang tepat dengan menggunakan metode COSO framework. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan metode pengumpulan data melalui observasi, wawancara dan dokumentasi. Berdasarkan hasil evaluasi yang telah dilakukan, pengendalian internal terhadap sistem penerimaan dan pengeluaran kas pada Hotel XYZ Malang kurang efektif karena perusahaan masih belum memenuhi beberapa komponen COSO antara lain lingkungan pengendalian, aktivitas pengendalian, pengawasan kinerja. Akibat dari permasalahan tersebut memungkinkan terjadi ketidakjelasan kedudukan dan koordinasi oleh posisi yang tidak tercantum, karyawan tidak mengerti tugas dan tanggung jawab secara jelas dan terperinci, departemen front office tidak memiliki dokumen guest folio sebagai arsip, terjadi kecurangan, manipulasi dan penggelapan aset perusahaan oleh karyawan yang tidak bertanggungjawab, tidak ada pertanggungjawaban oleh pihak manajemen kepada owner, tidak ada kepastian dan penilaian kinerja setiap karyawan berjalan sesuai dengan tujuan perusahaan, fungsi purchasing tidak memiliki dokumen advance form sebagai arsip. Perusahaan perlu melakukan perbaikan struktur organisasi, membagikan job description secara tertulis, menambah dokumen pada departemen front office, melakukan pemisahan dan penambahan karyawan, mengadakan otorisasi terhadap laporan keuangan, mengisi posisi general manager dan general secretary yang kosong, memperbaiki sistem dan prosedur pengeluaran kas melalui dana kas kecil

Analisis Pengaruh January Effect Terhadap Return Saham LQ 45 Pada Bursa Efek Indonesia Periode 2006-2009

Pasar yang efesien, pasar akan cepat bereaksi terhadap informasi baru yang masuk akan tercapai harga keseimbangan yang baru. Pada prakteknya, di pasar modal muncul fenomena yang menunjukan penyimpangan yang bertentangan dengan konsep pasar modal yang efesien (Market Anomaly). Anomali-anomali tersebut antara lain Efek Januari. Penelitian ini bertujuan mengetahui efek januari di Bursa Efek Indonesia Priode 2006-2009. Penelitian ini bersifat deskriptif. Data yang dikumpulkan adalah data sekunder dari perusahaan-perusahaan yang terdaftar pada Bursa Efek Indonesia (LQ45) selama januari 2006 s.d desember 2009. Sampel yang diambil sebanyak 16 emiten melalui sampel purposive. Data analisis dengan analisis Regresi dengan Variabel Dummy.Hasil penelitian melalui uji regresi variable dummy menunjukan hanya pada bulan oktober mempunyai rata-rata return berbeda lebih kecil dari bulan januari dan bulan januari bukan merupakan bulan dengan return tertinggi sehingga tidak terbukti adanya efek januari.

Pengaruh Kepemilikan Manajemen, Institusi Dan Keluarga Terhadap Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di BEI

This research is an explanatory research, intending to find the effect of share ownership by management, institutions, and families, on debt policy which use agency theory, with variables of profitability intervening. The study population is the IDX companies other than banks and finance, which were registered in the 2015-2016 period. The sampling technique used purposive sampling so as many as 330 companies were obtained. Data analysis technique used is Partial Least Squares (PLS) by testing the hypothesis statistically. The result is there is no effect of management ownership on profitability, there is an influence of management ownership on debt policy, there is an influence of institutional ownership on profitability, there is no effect of institutional ownership on debt policy, there is no influence of family ownership on profitability, there is no influence of ownership of family ownership on debt policy , there is an effect of profitability on debt policy, there is no effect of management ownership on debt policy through profitability, there is an influence of institutional ownership on debt policy through profitability, there is no influence of family ownership on debt policy through profitability.

Analisis Pengaruh Rasio Profitabilitas Dan Ukuran Perusahaan Terhadap Harga Saham (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Pada BEI Pada Tahun 2011-2015)

Penelitian ini bertujuan untuk menganalisis dan mengetahui apakah ada pengaruh dari rasio profitabilitas yang diroksikan dari Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Investment (ROI), dan ukuran perusahaan terhadap harga saham pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Jenis penelitian ini adalah explanatory research. Data yang digunakan adalah data sekunder yaitu dari laporan keuangan perusahaan yang telah dipublikasikan pada Bursa Efek Indonesia. Metode pengumpulan data dengan studi kepustakaan dan teknik pengumpulan data dengan dokumentasi. Variabel yang diuji adalah rasio profitabilitas yang diproksikan dengan GPM, NPM, ROI, ukuran perusahaan yang diproksikan dengan total Aset, dan harga saham. Pemilihan sampel dengan purposive sampling dan mendapatkan 3 perusahaan yang sesuai dengan kriteria tersebut. Analisis data dilakukan dengan analisis regresi berganda sedangkan hipotesis dilakukan dengan Uji F dan Uji T. Hasil Uji F menyatakan bahwa rasio profitabilitas dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap harga saham. Berdasarkan hasil uji t menyatakan bahwa GPM secara parsial berpengaruh signifikan terhadap harga saham NPM secara parsial berpengaruh signifikan terhadap harga saham, ROI secara parsial berpengaruh signifikan terhadap harga saham, dan ukuran perusahaan secara parsial berpengaruh signifikan terhadap harga saham.

Analisis Informasi Akuntansi Diferensial Dalam Membantu Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Pada Perusahaan Indah Cemerlang Malang

This study aims to determine the analysis of differential accounting information in assisting decision-making accept or reject special orders at Indah Indah Cemerlang Malang. The problem is that the company in decision-making is based on the total costing, so that for special orders below the normal selling price is not accepted because it is considered not to provide additional profits for the company. The results of the analysis with quantitative descriptive method that (1) Capacity of the company is not enough enough to receive special order terrazzo tile size 30 x 30 cm in the year 2014 as much as 2,875 m2, (2) There has been a market separation between regular sales with sales to serve special orders whose price (3) Analysis of differential accounting information as the basis of decision making emphasize the technique of calculation by the method of variable costingmaka company can maximize the profitability in 2014, where the calculation of profit / loss of the company for tegel terrazzo product size 30 x 30 cm Year 2014 is Rp. 30.294.066,59, - obtained from the regular sale of Rp. 21.693.872,00, - and additional profit from receiving special order Griya Singosari Inside Rp.8,600,194,59,-. If the company receives a special order from Griya Tanjung Priok Jaya, Grand Villa Dau, Dieng Inside and Bumi Royal Park the company should be able to earn additional profit of Rp. 24,799,830.90, - so the calculation of profit / loss of the company for tegel teraso product size 30 x 30 cm can achieve a maximum profit of Rp. 55.093.896, 49, -.

Struktur Modal Optimal Dalam Menghasilkan Laba Untuk Usaha Kecil Menengah Di Kota Malang

This study aims to find out more about the policy of the existing capital structure at the Small and Medium Enterprises (SMEs), the influence of the ratio of debt to assets, the ratio of sales to assets, the loan term to the benefit of business, types of financial institutions, and the loan term to profitability which measures the continuity of their business. This study is a combination of quantitative research by using statistical tests. The qualitative research through general least square (GLS) to test the variable sales to total assets and the ratio of debt to total assets. The object of research is SMEs spread across the city of Malang by viewing the source of funding and the type of financial institution that is accessible related to profitability. The sample selection using purposive sampling technique with the SME population in the city of Malang, gained as much as 62 SMEs as the sample population collected as many as 36 SMEs. The sample is an SME that is included in the population sample that met the selection criteria. The results of the analysis to model 1 shows that the profitability of SMEs in Malang influenced by the explanatory variables used in the capital structure research by 74.20% and only range of approximately line of business and the type of financial institution that became the source of acquisition of capital is not a major factor of financial performance or profitability of SMEs in Malang

Pengaruh E-Servqual Terhadap Kepercayaan dan Loyalitas Pelanggan PT. Kereta Api Indonesia (Persero)

This study aims to examine the effect of the company's quality Api Indonesia (Persero) with trust as an intervening method of analysis using Partial Least Square (PLS). The results showed a direct effect and significant variable E- Servqual on the Trust (the Trust), where the value of t statistics for 5205 which is above ± 1.96 (5%). with coefficient of 0,488 positive path, can be interpreted that the better E- Servqual, would cause the Trust of consumers will also be higher. Path coefficient values indicate a direct and significant effect of the variable Trust on loyality with a value of t statistics for 9,005 which is above ± 1.96 (5%). From the path coefficient value of 0621 (positive), can be interpreted that the higher the Trust (Trust) consumers, it will lead to customer loyalty will also be higher.