PENGARUH PROFITABILITAS TERHADAP PENGELUARAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Irman Firmansyah

Program Studi Akuntansi Universitas Siliwangi

 

Aam S. Rusydiana

Sekolah Tinggi Ekonomi Islam TAZKIA

E-mail: aamsmart@gmail.com

Abstract

Tithe is duty that must be taked to follow Islamic religion belongs tithe companies.Therefore that Islamic bank must takes tithe so that as according to guidance alquran.This research to analyze influence of profitability to tithe expenditure in Islamic Bank in Indonesia which is moderated by size of company. Profitability is measured by ROA and size of company is measured by total asset. This Research is empirical study at Islamic Bank in Indonesia in 4 periods of observation in 2009-2012. Method applied in this research is analytical quantitative method with empirical study approach. Data collecting technique by through secondary data that is data obtained from website, literature and the bibliography. Analyzer applied is Moderated Regression Analysis (MRA). The result shows that company size have moderated influence profitability to tithe expenditure at Islamic Bank.

 Kata Kunci: Bank Islam, zakat, MRA : Download naskah lengkap

KEKUATAN MONITORING INTERNAL DAN EKSTERNAL, BIAYA KEAGENAN SERTA DAMPAKNYA TERHADAP KEBIJAKAN DEVIDEN

Lailah Fujianti

Fakultas Ekonomi Universitas Pancasila

Jl. Srengseng Sawah, Jagakarsa

Jakarta Selatan

E-mail: lailahfujianti@yahoo.co.id

 

Abstract

Some of the results of previous studies related to agency costs and dividend policy found any contradictory results, so that the study was designed as a development of previous research that aims to determine how the influence of internal and external monitoring of the agency costs, and how the influence of these variables on dividend policy. Object of the study is a company registered in the Indonesia Stock Exchange in 2011. The sampling method was purposive sampling is included in the list of 45 companies that make up the LQ and does not include financial institutions as well as share dividend. Total sample used 38 companies. The method of analysis is the Partial Least Square (PLS). The results showed internal and external monitoring variables significantly influence agency costs. Internal monitoring variables affect the dividend policy while monitoring external variables and agency costs are not significant.

Kata Kunci: BEI, LQ 45, Partial Least Square Download naskah lengkap

KESENJANGAN (GAP) PELAYANAN DAN KEPUASAN KONSUMEN Studi Kasus Minimarket X di Jakarta Timur

Irma Sari Permata

Fakultas Ekonomi Universitas Pancasila

E-mail: sari_permata11@yahoo.com

 

Asriyal

STIE Ahmad Dahlan Jakarta

E-mail: asriyal_sikumbang@yahoo.com

  Abstract

The man priorities that need to be considered by the marketers is to provide the best possible services to consumers. Good service for customer satisfaction. Above a level of customer satisfaction can be measured by comparing services between customer expectations of service quality they want with the fact that acceptance or perceived.

Kata Kunci: kualitas pelayanan, kepuasan konsumen, IPA, Diagram Cartesius Download naskah lengkap

EFEKTIFITAS PELAYANAN DI PERUSAHAAN PENGADAAN BARANG/JASA Studi Kasus Pada CNOOC SES. Ltd

Nur Arafat

STIE Manajemen Industri & Jasa Indonesia

Gd. Patrajasa Lt. 8, Room 808,

Jl. Jend. Gatot Subroto Kav. 32-34

Jakarta Selatan

Email: arafat1599@gmail.com

Abstract

The purpose of this study is (1) assess the effectiveness of services in Counter Bidding Procurement Department (CNOOC SES. Ltd) seen from queuing theory, and (2) assess the perception of partner companies with the services provided by the Counter Bidding Procurement Department. Of the effectiveness of services is viewed from the queue, the Department of Procurement Services is still relatively good, both at work I and II working hours. In terms of perceptions of partner companies to the Department of Procurement Services, of the 30 respondents drawn stating that the need for improvement in the service system. It happened because the source queue that takes times and costs for both partner companies / vendors, as well as for his own company CNOOC.

 Kata Kunci: Persepsi, Teori Antrian, Jalur, Input: Download naskah lengkap

KEPUASAN MASYARAKAT TERHADAP PELAYANAN KELURAHAN SETELAH PEMEKARAN DI TANGERANG SELATAN

 Pitri Yandri

Pusat Studi Desentralisasi & Otonomi Daerah (PSDOD)

STIE Ahmad Dahlan Jakarta

Jl. Ciputat Raya No. 77, Cireundeu

Ciputat Timur, Tangerang Selatan

Email: p.yandri@gmail.com

 Abstract

The purpose of this study is (1) to analyze public perception on urban services before and after the expansion of the region, (2) analyze the level of people’s satisfaction with urban services, and (3) analyze the determinants of the variables that determine what level of people’s satisfaction urban services. This study concluded that first, after the expansion, the quality of urban services in South Tangerang City is better than before. Secondly, however, public satisfaction with the services only reached 48.53% (poor scale). Third, by using a Cartesian Diagram, the second priority that must be addressed are: (1) clarity of service personnel, (2) the discipline of service personnel, (3) responsibility for care workers; (4) the speed of service, (5) the ability of officers services, (6) obtain justice services, and (7) the courtesy and hospitality workers.

 

Kata Kunci: Persepsi, Tata Kelola, IPA, Angka Indeks, Diagram Cartesius

Uji Wilcoxon: Download naskah lengkap

GAYA KEPEMIMPINAN GUBERNUR DKI JAKARTA BERDASARKAN PRINSIP TATA KELOLA KEPEMERINTAHAN YANG BAIK (GCG)

Sulistyo Seti Utami

STIE Ahmad Dahlan Jakarta

Jl. Ciputat Raya No. 77 Cireundeu Jakarta Selatan

E-mail: sulistyo_setiutami@yahoo.com


Abstract

When Joko widodo was elected as  a governor of DKI Jakarta, it has proven that today’s people are more realistic and smarter to choose their leader for period  2012-2017, even though at that time a lot of issue of syara, personality, being raised, but people keep choose Joko Widodo and Ahok who are able bring changes to DKI Jakarta. After one year Joko Widodo sit as a governor, people has been able to feel that his work programs are pro-people, almost every day he goes to see slums, relocate many markets or places into the correct functions, such as Tanah Abang market. His Success as a solo governor  and DKI Governor Jakarta  (even still only one year), based on the results of the survey showed that Joko Widodo is in the first place as a candidate for President of the Republic of Indonesia in 2014. Joko Widodo understand well what exactly needed by the community Indonesia at this moment, he is the leader figure expected by Indonesian people.  His leadership style is low profile, not much to say but a lot of work, and discipline. Joko Widodo’s leadership is based on the concept of good corporate governance, which consists of: Participation, rule of law, transparency, responsiveness, consensus orientation, equity, efficiency, effectiveness, accountability, having strategic vision.

Kata Kunci: Gaya Kepemimpinan, Prinsip GCG, Asta Brata, Mahabarata : Download naskah lengkap