Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.

Pengaruh Komunikasi Pemasaran dan Kerelasian Nasabah Terhadap Loyalitas Nasabah di PT Bank Nagari Cabang Pasar Raya Kota Padang

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh komunikasi pemasaran terhadap loyalitas nasabah dan seberapa besar pengaruh kerelasian nasabah terhadap loyalitas nasabah di PT Bank Nagari Cabang Pasar Raya Kota Padang. Jenis penelitian ini adalah deskriptif kuantitatif dimana instrumen dari penelitian ini adalah membagikan kuesioner kepada responden. Populasi penelitian ini adalah nasabah peminjam kredit di PT Bank Nagari Cabang Pasar Raya Kota Padang dangan jumlah populasi sebanyak 997 orang dan dengan jumlah sampel 91 responden. Kemudian dilakukan analisis terhadap data yang telah didapat meliputi uji validitas, uji realibilitas, uji total capaian responden, uji asumsi klasik (uji normalitas, uji multikolinearitas dan uji heteroskedastisitas), uji regresi berganda, uji korelasi dan koefisien determinasi (R²), uji hipotesis melalui uji T dan uji F.Hasil penelitian menunjukkan bahwa komunikasi pemasaran berpengaruh signifikan terhadap loyalitas nasabah sedangkan kerelasian nasabah berpengaruh tidak signifikan terhadap loyalitas nasabah di PT Bank Nagari Cabang Pasar Raya Kota Padang. Hasil penelitian juga menunjukkan bahwa komunikasi pemasaran dan kerelasian nasabah secara simultan berpengaruh terhadap loyalitas nasabah di PT Bank Nagari Cabang Pasar Raya Kota Padang.

Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang)

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23

Analisis Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015

The objective of this research is to determine the influence of intellectual capital to the firm value of the banks listed on BEI with financial performance as an intervening variable. The independent variable applied in this study was the intellectual capital which was measured by value added intellectual coefficient (VAIC). The dependent variable in this study was the firm value is measured by using price to book value (PBV), while financial performance as an intervening variable is measured by using return on asset (ROA). The sample used in this study are 11 banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2010-2015. This study used a quantitative approach to testing hypotheses used the technique of path analysis. To examine the effect of mediation used sobel test. The finding shows that (1) intellectual capital has significant effect to financial performance. (2) intellectual capital does not have significant effect to the level of firm value. (3) financial performance has significant effect to the level of firm value. (4) sobel test result showed that financial performance mediate intellectual capital to the firm value.

Strategi Pengembangan Industri Tahu Dalam Rangka Memperoleh Laba

ABSTRAK Industri Tahu mbak Yani dusun Purwo Bakti, Kecamatan Bathin III, Kabupaten Bungo merupakan salah satu UMKM yang dapat memenuhi salah satu kebutuhan pangan yang diperlukan oleh masyarakat. Selain memiliki rasa yang enak dan kandungan protein yang tinggi tahu juga memiliki harga ekonomis yang terjangkau.Penelitian ini bertujuan untuk mengetahui mengenai kelayakan pengembangan industri pembuatan tahu dalam upaya perolehan laba. Dalam penelitian ini peneliti menentukan populasi yaitu pimpinan/ pemilik industri dan seluruh karyawan industri. Adapun teknik pengambilan sampel dalam penelitian ini yaitu teknik purposive sampling yang menjadi sampel dalam penelitian ini adalah pemilik industri, dan karyawan industri sebanyak enam orang.Hasil dari penelitian menunjukan bahwa kelayakan bisnis dalam upaya pengembangan usaha Industri tahu mbak Yani terdapat beberapa hambatan yang telah dihadapi telah menyebabkan lambannya perkembangan usaha tahu mbak Yani. Hal itu tentunya kurang baik bagi kelangsungan usaha, oleh karena itu diperlukan strategi dalam mengembangkan usaha berupa study kelayakan bisnis. adapun upaya yang dilakukan oleh industri tahu mbak Yani dusun Purwo Bakti dalam mengembangkan industri pembuatan tahu ialah dengan cara melakukan pengembangan produk, melakukan upaya menambah sarana dan prasarana, dan untuk meminimalisir kerugian dengan mengurangi ukuran tahu. Kata kunci: Kelayakan Pengembangan Industri Dan Laba

Dampak Keberadaan Pasar Modern Terhadap Eksistensi Pasar Tradisional Di Kota Tobelo Kabupaten Halmahera Utara

This study aims to find out how traders perceive the existence of modern markets and how consumers perceive the existence of modern markets.The type of this research is descriptive qualitative research. As for the data collection process in this study is to use interview, observation and documentation techniques. Data analysis was carried out by reducing data, presenting data and drawing conclusions.The results of this study indicate that with the existence of a modern market, based on the results of the study it can be concluded that after the modern market, the income of traders in traditional markets has decreased, other findings also found that the three traditional markets in Tobelo city not only experienced the decrease in income in addition to that income and the number of customers who came also decreased, so that many traders suffered losses.The lack of facilities in traditional markets, the quality of the goods sold is also different between traditional markets and modern markets, so that many consumers prefer to shop in the modern market rather than traditional markets.Keywords: Impacts, Perceptions of Traders and Communities, Modern Markets, Traditional Markets

Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

Tingkat Kepuasan Nasabah Tabungan Sikoci Kasus Bank Nagari Cabang Pembantu UNP Padang

Analysis of Customer Satisfaction with Sikoci Savings at Bank Nagari Sub-Branch of UNP, to find out how satisfied the customers of Sikoci Savings, especially students, are in the facilities and facilities provided. Sikoci Savings is Student Savings to get Student Identity Cards and ATMs, which can be used as SPP payments in any Bank Nagari ATM machine and as other financial transactions, which can facilitate students in paying tuition fees or SPP and other financial transactions.The method analysis statistic descriptive quantitative data collective from students UNP who have SIKOCI saving with non probability sampling use accidental sampling of 25 respondent July 2017. This research find from 5 dimention service quality generallay good but need improvement to maximize it. Keywords: Customer Satisfaction, Savings

Profitabilitas Perbankan Dilihat dari Aspek Dana Pihak Ketiga, Kecukupan Modal dan Risiko Kredit

Banking is a financial institution that has an important role in the economic system in Indonesia. Economic development cannot be separated from the banking sector and various factors that can influence it. This study aims to examine the effect of third-party funds, capital adequacy and credit risk toward bank profitability. The sample used in this study are banking companies listed on the Indonesia Stock Exchange and not experiencing delisting during the 2013 to 2015 observation period. Based on the results of multiple linear regression analysis it can be concluded that third-party funds and capital adequacy partially have a positive and significant impact on profitability. Meanwhile, credit risk partially has a negative and significant effect on profitability

Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance