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Volume 3 Number 2 Year 2019

13 articles in this issue 

Destri Diana MD, Majidah Majidah

This study aims to determine the effect of audit tenure (personal auditor), audit tenure (KAP), company age, auditor workload, alignment, and entrenchment effect on audit quality, both simultaneously and partially. Manufacturing companies listed on the In... see more

Pags. 1 - 15  

Abid Ramadhan

Debt is an economic sacrifice that must be made by the company in the future caused because of previous actions and transactions. Debts are classified into two, namely the short-term debts and Long Term Debt. Short-term debt has a maturity of less than on... see more

Pags. 16 - 27  

Erwin Putra Yokoyama, Dewa Putra Khrisna Mahardika

Islamic banking is one of the financial institutions being developed in Indonesia. One reason for developing Islamic banking is the long-term effect provided by Islamic banking, which is immune or has no effect if inflation occurs. CAR is a bank's perform... see more

Pags. 28 - 44  

Ade Rista Yunita, Romat Saragih

As one of the state-owned companies engaged in logistics, Perum BULOG Divre Jawa Barat always needs high-quality human resources with high work productivity in order to achieve the company's goals. In increasing work productivity, organizational culture a... see more

Pags. 45 - 50  

Luthfia Nur Wachidah, Bachruddin Saleh Luturlean

The purpose of this research was to determine the effect of work discipline on employee performance at Perum BULOG Divisi Regional Jawa Barat.This type of research is descriptive causal with quantitative methods. Data analysis used with descriptive analys... see more

Pags. 51 - 57  

Suwandi Suwandi, Freddy Wicaksono, Triana Ramadani

CV Sinar Nugraha is a company engaged in the manufacturing industry that produces chili sauce, soy sauce, and syrup. The production process is carried out every day except for syrup products which are only produced during Ramadan. Currently CV. Sinar Nugr... see more

Pags. 58 - 72  

Arie Noviana

Since the banking business in Indonesia has experienced a crisis as a result of the monetary crisis and economic crisis that has plagued since mid-1997, many banking cases have occurred. In discussing banking cases, knowledge, information and experience a... see more

Pags. 73 - 79  

Ajabar Holan, Resi Marina

This study aims to determine and analyze the influence of work motivation and work discipline on the perfomance of Public High School Teachers 1 Prabumulih. Data collection was carried out through questionnaires and carried out on 31 respondents who were ... see more

Pags. 80 - 90  

Akbar Aswin

Latar belakang adanya pasar malam keliling ini  kalau penulis cermati lebih banyak dilakukan oleh pedagang kecil yang ingin menambah penghasilan karena mereka sebagian besar tidak punya tempat jualan yang memadai.Aktifitas pasar malam keliling ini su... see more

Pags. 91 - 97  

Supriyadi Sadikin, Yeni Andriyani

Penelitian ini bertujuan untuk melihat kinerja dosen berdasarkan tingkat kepuasan mahasiswa di Politeknik Manufaktur Bandung (Polman Bandung). Metode penelitian adalah metode deskriptif, dengan mengumpulkan data survei melalui kuesioner. Responden adalah ... see more

Pags. 98 - 104  

Nissa Anggit Pratiwi

 Penulisan ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) yang merupakan sumber penerimaan asli daerah dan Dana Alokasi Umum (DAU) yang merupakan dana transfer dari pusat terhadap Belanja Modal pada Kabupaten dan Kota se-Indones... see more

Pags. 105 - 120  

Ernawati Ernawati, Yuniati Yuniati, Rustandi Rustandi

Penelitian ini dilakukan untuk melihat pengaruh pengetahuan pajak dan kepemilikan NPWP terhadap kepatuhan wajib pajak orang pribadi melalui religiusitas sebagai variabel intervening. Manfaat penelitian ini untuk menambah ilmu pengetahuan bagi penulis, mem... see more

Pags. 121 - 133  

Tenang Safari, Wandy Zulkarnaen, Hesti Nurhanipah

Terciptanya komunikasi organisasi di dalam perusahaan dapat dikatakan baik apabila tercapainya pemahaman antara para pengirim dan penerima. Dengan komunikasi yang efektif para karyawan dapat bekerja dengan baik dan timbulnya kepuasan kerja atas hasil yang... see more

Pags. 134 - 149