The income statement can be a reliable decision-making material, if the income statement has a valuable information content. Profit (loss) information is said to be valuable if the information contained in the income statement causes the movement of market reaction. The market reaction is indicated by a change in the price of the relevant securities which is typically measured using the stock return as the value of the change. Return or share price in response to earnings information can be measured using earnings response coefficient or ERC (Earnings Responses Coeffficient). The purpose of this research is to analyze the influence of each independent variable that is PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, LEXT, TAX and Book Value control variable to dependent variable that is Coefficient of Profit Response (ERC) . This research was conducted on 33 companies manufacturing basic industry sectors and chemicals in 2012 until 2015. Supporting data used are financial statements obtained from www.idx.co.id in the year 2012-2015.               From the research that has been done show that the variables of PEPS, PORD, POP, PEXT have information content that influence to earnings response coefficient (ERC) while LEPS, LORD, LOP, PFIN, LFIN, LEXT, TAX do not have information content that influence to coefficient Profit response (ERC).    

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting company’s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving. Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.  

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold.  This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.                                          

Knowledge and technology today is rapidly developing, resulting in a very tight competition in the business world. Firms that can stand should be able to survive by various means. There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company. One of the systems that must be considered is the sales system and the collection process of receivables. This is because sales are activities that will generate income or profit into the company for further business continuity. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. The purpose of this study is to identify the accounting information system of receivables, to identify  the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. Arwinda Perwira Utama. The author conducted research at PT Arwinda Perwira Utama - Bogor. The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. In addition, there are documents that still do not use printed serial number. The relationship between the sales process and the billing process has been quite well-synchronized, and it can be seen from the turnover of receivables.    

This research was conducted using financial reports from companies engaged in retail distribution sector during the periods of 2013-2016 using financial ratios analysis. These ratios described how profitability, assets management and company’s equity are affecting the dividend policy. We can conclude that dividend policy has major impact on the company’s growth and stock performance. The results show that a slight decrease in the stock price will also cause a decrease in the profit and eventually causing decrease to the earning per share. The dividend per share experiences an increase because these companies still intent to pay the dividend among their share holders to maintain share price. Share price declines due to the interest rate policies of Bank Indonesia and the value of export import. These companies have run proper dividend policies by maintaining the growth and company value, seen from the increasing portion of retained earnings and the portion of dividend payment. Thus the decreasing price of share is mostly caused by external factors.  

Assets are important aspects of a company. Many firms still consider physical assets management as a tool or instrument in assets list management. The reality reveals that many cases initially started off from assets mismanagement, and eventually cause great loss to the company. Assets management is a process of wealth management both tangible and intangible ones, that are expected to have economic values and aimed at gaining profit and reduce costs efficiently and effectively. An appropriate assets management improves financial performance and increases revenues from assets utilization and reduces maintenance costs. The study aims at identifying how the financial performance and assets management in PT Taisho Pharmaceutical, Tbk. seen from its financial ratios and how its financial performance compared to industrial average financial performance of pharmaceutical sub sector. The financial reports used in this study are obtained from idx.co.id for the periods of 2012-2016. Analytical methods used are trend analysis, operating cycle, and financial ratio analysis. Based on the analysis, it can be concluded that assets management of PT Taisho Pharmaceutical generally fall into good category. This can be viewed from the activity ratios (TATO, CATO, FATO, INTO, ARTO) which are visibly increasing. Nonetheless, the company could not afford to optimize the efficiency of cost of goods sold and operating cost, and it has caused a less maximum gain in profits. The percentage of cost of goods sold and operating costs are larger than the sales percentage. The large amount of cost of goods sold is due to company’s policy granting employees extra training to produce more innovation for new products, and the increasing operating costs occurred owing to company’s increaseing sales volumes which resulted in additional costs for packing, delivery, and electrical engines. There are still some major improvements to make, considering some of the financial ratios are still under the average industrial score for pharmaceutical sub sector. The improvement of financial performance is necessary to push the profit gains and advancing the stakeholders wellfare.

Funding policy discusses sources of funds to be used in running a feasibly worthy investment. Management undertakes funding policy to obtain sources of funds to run company’s operating activities. This study’s goal is to identify sources of funding taken efficiently from internal sources such as shares capital, retained earnings, current year profit, or the source of the funds derived from external parties, in this case short-term and long-term debts. In this research, the author used ratios which are profitability, liquidity, activity, solvability and equity analysis. Based on the research, we can conclude that the company’s sales and liabilities are decreasing. The sales is unstable, and it is affecting the company in a way that it will possible not fit to apply for a larger loans. Thus, sales stability will affect on debt ratio.     

In developed countries the interest to become entrepreneurs is quite large, helping patterns that exist in developed countries where they no longer want to be lower-level people to become entrepreneurs in areas of their interest. The country's economy can be built by growing business in various fields, namely by creating new jobs through entrepreneurship In this case the Higher Education can be a place to foster and motivate students to have the courage and interest to become an entrepreneur. The problem faced by universities is how to foster interest in entrepreneurship to students so that their chosen career choice after graduation is as entrepreneurs.This study was conducted to measure entrepreneurship interest of  STIE Kesatuan Bogor  students and to find the the factors that affect such interest from motivation, skills, and education point of views. Survey with questionnaire was the data gathering method and Structural Equation Modeling was deployed for main analysis and diagonal analysis (Suharjo Split) is used to measure the level of interest and the level of interest of STIEK Bogor students for entrepreneurs

Credit risk is the inability of the customer to pay installments on time or due. This study aims to determine the effect of interest rates and the total value of collateral, on the risk of bad credit. Data obtained from published financial statements published by IDX with the period of 2013 to 2017. The sampling technique used in this study was purposive sampling. The number of samples is 4 banking companies listed on the Indonesia Stock Exchange. The analytical method used in this study is multiple linear regression, correlation, and coefficient of determination to obtain a comprehensive picture of the relationship between variables one with other variables. Based on testing the hypothesis by using the statistical t-test and the F test results showed that the interest rate has no effect and is not significant to bad credit, while the guarantee value has a positive and significant effect on bad credit and simultaneously there is a significant influence of interest rates and collateral value on bad credit

The PDAM seeks to continue to be able to improve the quality of its services through various planned development programs, and the PDAM is optimistic that it can serve 100% of the entire community of Bogor in 2019. At present, the number of Bogor household customers that have been served by the PDAM is 138,705 of the total households of 261,898 (BPS, Bogor City, 2017). This study aims to determine the causes of some households in the city of Bogor who have not utilized PDAM services, using relationship analysis, and find out whether there is an influence of income and the availability of PDAM pipeline installation networks on the interest of households to become PDAM customers. The results of the analysis show that there is no strong relationship between household income and the availability of PDAM pipe installation networks, to the interest of households to become PDAM customers

For users of financial statements and business people in economic decision making requires information about the condition and financial performance of the company. Risk analysis is an alternative to test whether banking risks are useful for predicting future earnings growth. Well, managed risks can provide benefits to banks in generating profits or revenues. Financial users and business users in assessing a banking company not only see the profit generated in one period but continuously monitor the profit growth from year to year.                This study was conducted by using multiple linear regression analysis, in three banking companies, namely PT. Bank Negara Indonesia Persero Tbk., PT. Bank Rakyat Indonesia Persero Tbk. and PT. Bank Mandiri Persero Tbk. The data used are financial reports for 10 years, from 2008-2017.             The results showed that (1) simultaneously Credit Risk (NPL) and Operational Risk (BOPO) have no significant effect on Banking Profit Growth, which obtained from significant value is 0,060; (2) partially Credit Risk (NPL) has a significant effect on Profit Growth, which obtained from significant value is equal to 0,021. The higher the NPL, the company's profit will decrease. While Operational Risk (BOPO) has an insignificant effect on Banking Profit Growth, which is obtained from the significant value is 0.735. The source of bank income does not only come from operating income, but non-operating income also plays a role in increasing the bank's income resulting in profit growth

The contribution of the micro, small and medium enterprises sector to gross domestic product increased from 57.84 percent to 60.34 percent in the last five years. Uptake of labor in this sector also increased, from 96.99 percent to 97.22 percent in the same period. (http://www.kemenperin.go.id, 2018), Problems with MSMEs vary, especially for shoe MSMEs. The purpose of this study, 1) What is the performance of MSME shoes in Bogor; 2) What is the model of coaching that can be developed for MSME actors The results of the study show that 1) based on evaluation it is known that the attributes of the production process, production equipment, production control, buildings and facilities, markets, quality standardization, business management, capital, and promotion require improvement. Difficulties in terms of capital make the company still survive with conventional and manual technology, so that production capacity is also relatively limited. In addition, the company's bookkeeping system is still directly controlled by the owner of the company. 2) Shoe MSMEs need guidance in terms of production processes and production facilities. As well as assistance in terms of developing market share both domestically and abroad and developing promotions so that products are more widely known

In this study, the author is interested in choosing the object of PT Trias Sentosa Tbk because the company is engaged in the packaging and plastic sector. These conditions require the company to be able to analyze the financial performance and performance of the company's shares so that the company routinely measures performance, evaluates, compares with the company's targets, discusses the failures faced by the company, communicates the results of the evaluation and plans a performance improvement program for the company's future prospects. will come. The purpose of this study was to analyze the financial performance and performance of the company's shares in 2012 to 2016 at PT Trias Sentosa Tbk. The research process was carried out by using financial statements for five years, namely the period 2012 - 2016. The research methodology used was the research method and analytical method. The research method uses descriptive, quantitative and qualitative methods. Analytical methods using trend analysis of financial ratio analysis and SWOT analysis. Based on the results of this study, it can be concluded that the company's financial performance is still not effective and efficient can be seen from the company's net profit which has decreased. This decrease was caused by an increase in the cost of goods sold and operating expenses. In addition, the ability of management to manage all of the company's assets is still not effective, especially in managing the company's fixed assets so that the condition affects the performance of the company's stock which has decreased in terms of stock prices and Earning Per Share and less optimal improvement in the company's Price Earning Ratio

The purpose of the company is to make a profit. Therefore, the company must be able to manage both the financial performance and the company. And the company should also be able to welfare shareholders through the distribution of dividends every year. The dividend policy is the company's decision to determine how much funds are distributed to shareholders as dividends and how much funds will be held by the company. With the growth of the company and good stock performance is expected to increase corporate profits and can shareholder welfare.                The purpose of this research is to know the company's business, company's profitability as measured by profitability ratio, asset management as measured by liquidity ratio and activity ratio, funding policy as measured by solvency ratio, and to know the implication of dividend policy toward company growth and stock performance. With the period of 2012-2016 (the period of 5 years).             The evaluation result of this research suggests that PT. Selamat, Tbk should continue to monitor the performance of the company and the performance of these shares. In order for the company to balance the benefits of the company so that it can prosper the company for the growth of the company and shareholders for the dividend payout

Kebijakan manajemen keuangan jangka panjang merupakan kebijakan yang berhubungan dengan modal perusahaan. Pendanaan perusahaan dapat berasal dari hutang atau ekuitas yang dimiliki perusahaan. Ekuitas perusahaan dapat berasal dari modal sendiri dan modal pemegang saham atau obligasi. Tujuan dari penelitian ini yaitu untuk mengetahui kebijakan keuangan jangka panjang pada PT Ciputra Development TBK untuk mengetahui sumber modal yang di gunakan oleh perusahaan; untuk mengetahui kinerja keuangan jangka panjang perusahaan. Hasil penelitian ini menunjukan bahwa perusahaan lebih dominan menggunakan ekuitas dari pada hutang untuk keperluan modal perusahaan. Hal tersebut ditunjukan oleh rasio DAR yang rata – rata selama 5 tahun hanya mencapai 32,2% artinya modal perusahaan yang dibiayai dengan hutang hanya 32,2% baik hutang jangka panjang dan hutang jangka pendek. Sedangkan rasio DER 67,8% artinya modal perusahaan yang didanai oleh ekuitas sendiri dan dana dari pemegang saham PT Ciputra Development Tbk lebih besar persentasinya dari modal yang memanfaatkan hutang jangka panjang atau jangka pendek

In general, the purpose of the establishment of a company is to obtain maximum profit. Profitability is the ability of a company to earn a profit (profit) in a certain period. The profitability ratios measure the effectiveness of management based on return generated from sales and investments. The purpose of this analysis is to know the profitability analysis by using the company’s financial statements for five years ie the period 2012-2016 in companies engaged in the field of the chemical sub-sector. This analysis is taken because there is still a difference of analysis between analysis one with other analysis. This research is conducted by using financial ratio analysis method. By using the analysis of financial ratios, it can be seen that profitability ratios, activity, liquidity, and solvency of the company affect the company’s profitability, this can occur because of internal and external factors contained within a company. Then it can be concluded that profitability can affect the growth of the company.

Product differentiation is an attempt to design a set of distinguishing or physical product attributes to differentiate the company's products with the competing products. Quality of service is a measure of the extent to which a service can be provided to meet customer expectations. Both of these variables significantly affect the level of customer satisfaction. The population used in this study is Roast Chicken & Pizza Meter, a dine-in restaurant during July 2014 - August 2014, amounting to 1,440 customers. The sample chosen for this study was 100 respondents and purposive sampling method is chosen as sampling technique. Data are collected by means of questionnaires. And the analysis techniques used are regression and correlation coefficients. The results of the analysis using SPSS version 20 show that: (1). Product differentiation positively affecting the level of customer satisfaction. Regression coefficients results indicate the quality of service (X2 = 1.047) became the biggest factors affecting the level of satisfaction of subscribers, while product differentiation (X1 = 0.992) to the lowest factor affecting customer satisfaction. (2) Correlation and Determination-Test showed that R = 0,998a are positive. This means that any increase in the variable x changes cause an increase in the variable Y. R2 (R Square) = 0.996 variables X1 and X2 affect Y by 99.6% less than 0.4% of the other variables were not examined.

Indonesian Banking is currently experiencing significant growth, when seen from fund collections, fund management and credit allocations. A bank’s main function has the obligation to collect funds, one of which is through current accounts. This is a relatively easy method in collecting third party’s funds. The research is aimed to uncover the link of BI rate with the rupiah allocation of fund in Indonesian banks, and how far it is affecting the decision of savings and current accounts. This study is conducted using descriptive and quantitative analysis of the data obtained from Bank of Indonesia statistics. The results show. The results using the correlation method for one-month rupiah deposits, r = -0.2384, 3-month rupiah deposits, r = -0.6108, 6-month rupiah deposits, r = -0.1615, and for rupiah deposits 12 months, r = 0,9775 this show that r = -0, the relationship x and y is negative and very strong (the opposite relationship x and y). However, when looking for savings by the method of research the results of correlation r = -0.795, indicating that the relationship x and y is also negative and very strong. From the analysis of hypothesis testing (Test T) obtained T calculated for each deposit period is 0.8852 (one month), - 0.0069 (3 months), -0.0102 (6 months), -0.0259 ( > = 12 months), whereas for savings products -4, 7319, assuming a 95% confidence value, then count assessed T is smaller than the T table by 2.16. Where it is indicated that H0 accepted, Ha rejected the hypothesis stated interest rate does not affect the amount of deposit and savings.

A Company’s main objective when running a business is to achieve the highest possible profit and sales and to develop markets all circles by performing campaigns and provide attractive offers to the consumer that the products sold by the company attract attention from consumers and companies acquire more consumers. If the company able to deliver what consumers want and making consumers satisfied with products that are produced by the company, then consumers will always buy the products that are sold by the company. The purpose of this research is to know how to influence the marketing mix to the satisfaction of the customer, to find out how the marketing mix of influences purchasing decisions, and to find out how the influence of customer satisfaction on purchasing decisions. As for the marketing mix variables, consumer satisfaction, and purchasing decisions will be identified and quantified the extent of the influence of these variables. The evaluation results in this study show that purchasing decisions on PT Multi Manunggal furniture can be influenced by the marketing mix and customer satisfaction by way of perfecting all activities such as  good skills, knowledge, and expertise as well as discipline which are enforced programmatically by the company, to achieve optimal results. As for the marketing focused by PT Multi Manunggal, marketing mix of quality will be effecting positively the purchasing decisions and consumer satisfaction on an ongoing basis.

High school students should already be thinking about the plan to continue their study to higher levels in accordance with their interests. Many programs offered by public and private universities, one of them is Business Administration Program. The aims of this research are, firstly to examine the significance of interests of high school students in the city and region of Bogor, specifically on choosing the Business Administration program. Secondly, this research tries to investigate the factors influencing the interests of high school students to continue their study in higher education. The method used in this research is descriptive statistics using Survey. Data collection is conducted by way of observations assisted with questionnaire instruments and interview. Samples are gathered using Purposive Sampling. Slovin formula is used to determine the amount of samples needed. The results show that the students are interested in taking the major of Business Administration and that they are supported with Office Administration background in their current study, this is followed by other students with different backgrounds. The research concludes that high school students’ interest in Business Administration Program is influenced by their own current background study. Other factors also significant in influencing the students’ interest are the parents’ social condition and the campus’ facilities.