http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/issue/feed Proceedings Progress Conference 2019-07-11T05:13:52+00:00 Wahyuning Murniati wahyuning123@gmail.com Open Journal Systems Progress Conference http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/120 Analisis Efektivitas, Efisiensi, Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Lumajang Tahun 2013 – 2017 2019-07-05T23:22:10+00:00 Dega Agung Pratama degatama24@gmail.com Ratna Wijayanti Daniar Paramita degatama24@gmail.com <p><em>Tax has a very important role in the life of the state, especially in the implementation of development because tax is a source of state income to finance all expenses including development expenditure. This research is a kind of quantitative descriptive research. The purpose of this study was to analyze and determine the level of effectiveness of the efficiency and contribution of Regional Taxes to the PAD of Lumajang Regency. Based on the results of the analysis, it can be seen that the effectiveness of regional tax during the 2013-2017 majority has a very effective level of effectiveness, the indicator is the realization of local tax collection has exceeded the target set by the APBD and the effectiveness ratio reaches more than 100%, while the majority of regional tax efficiency has the level of efficiency is classified as inefficient, the indicator is that collection fees incurred to collect taxes are higher than the receipts obtained. and regional tax contributions. Based on the results of the analysis that the contribution per type of tax to regional original income is quite varied. The largest average contribution is in the street lighting tax (9.23%), street lighting tax is the biggest contributor / contribution to the Lumajang Regency PAD compared to other types of taxes. While the lowest contribution is in entertainment tax (0.03%)</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/121 Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2016 2019-07-05T23:26:15+00:00 Septiana Septiana septi15ana@gmail.com Moch Hudi Setyobakti septi15ana@gmail.com Fetri Setyo Liyundira septi15ana@gmail.com <p><em>This research is meant to examine the influence of economic dimensions, environmental, and social in sustainability report on financial performance. Sustainability report is a concept that combines all aspect of both financial statements&nbsp; or non-financial statements that are considered capable of reflecting all corporate activities that enable the company grow sustainability. The type of research used is quantitative type. The population in this research were 43 companies and obtained samples with selected purposive sampling technique as many as 10 companies. The type and source of data that used in this research are secondary data in the form of annual report and corporate sustainability report of the banking sector listed in the Indonesia Stock Exchange (IDX) in 2013-2016 and sourced from external data. Independent variables consist of disclosure of economic dimensions, environmental, and social measured using the </em><em>Sustainability Report Disclosure Index (SRDI). The sustainability report guideline is the Global Reporting Initiative (GRI) as the basic for calculating indeks value. The dependent variable is return on asset (ROA) as a measure of financial performance. The method of data collection in this research used the content analysis method and indirect research methods namely documentation method. The data analysis technique used is descriptive statistics with multiple linier regression analysis. The result of the researsh shown that economic dimension has a positive and significant influence on return on asset. Environmental and social dimension have a negative and significant effect on return on assets.&nbsp; </em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/122 Pengaruh Profitabilitas, Solvabilitas dan Komite Audit terhadap Audit Delay pada Perusahaan Barang Konsumsi yang Terdaftar di BEI 2019-07-05T23:29:17+00:00 Siti Rukmana sitirukmana512@gmail.com Sochib Sochib sitirukmana512@gmail.com Mimin Yatminiwati rukmana.sindy@gmail.com <p><em>The study aims to examine the effect of profitability, solvency, and audit committees on audit delay, using descriptive statistical analysis, classic assumption test, and multiple linear analysis.this study uses the company’s secondary data, with total population of 43 companies and total sample of 19 companies over 3 years, 2015 up to 2017.this study uses purposive sampling method and include in quatitative study.the result of this study is variables that effect towards audit delay only profitability variable, while solvency and audit committees have no effect towards audit delay.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/123 Pengaruh Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017 2019-07-05T23:33:51+00:00 Eka Ria Fauziyah riaeka513@gmail.com Noviansyah Riza riaeka513@gmail.com Moch Hudi Setyobakti riaeka513@gmail.com <p><em>This research is meant to examine the influence of economic dimensions, environmental, and social in sustainability report on financial performance. Sustainability report is a concept that combines all aspect of both financial statements&nbsp; or non-financial statements that are considered capable of reflecting all corporate activities that enable the company grow sustainability. The type of research used is quantitative type. The population in this research were 43 companies and obtained samples with selected purposive sampling technique as many as 10 companies. The type and source of data that used in this research are secondary data in the form of annual report and corporate sustainability report of the banking sector listed in the Indonesia Stock Exchange (IDX) in 2013-2016 and sourced from external data. Independent variables consist of disclosure of economic dimensions, environmental, and social measured using the </em><em>Sustainability Report Disclosure Index (SRDI). The sustainability report guideline is the Global Reporting Initiative (GRI) as the basic for calculating indeks value. The dependent variable is return on asset (ROA) as a measure of financial performance. The method of data collection in this research used the content analysis method and indirect research methods namely documentation method. The data analysis technique used is descriptive statistics with multiple linier regression analysis. The result of the researsh shown that economic dimension has a positive and significant influence on return on asset. Environmental and social dimension have a negative and significant effect on return on assets.&nbsp; </em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/124 Analisis Biaya Relevan dalam Pengambilan Keputusan Pesanan Khusus pada UD. Dwi Tunggal Lumajang 2019-07-05T23:37:03+00:00 Fatmawati Fatmawati ffatmawati552@gmail.com Muhaimin Dimyati ffatmawati552@gmail.com M Wimbo Wiyono ffatmawati552@gmail.com <p><em>This study aims to determine whether the role of relevant cost analysis in making specific order decisions to increase company profits at UD. Dwi Tunggal Lumajang is right. The research method uses a quantitative approach with the company's internal data sources where research is carried out at UD. Dwi Tunggal Lumajang. Secondary data collected through the company in the form of data on production and non-production costs, production volume capacity, and order data UD. Dwi Tunggal Lumajang in 2018. Methods of collecting data using observation and documentation methods are analyzed by variable costing analysis techniques and relevant cost analysis. The results showed 1) total sales of banana chips in 2018 Rp. 97,500,000 with sales of 1,500 packs. Selling Price of banana chips / kg Rp. 65,000 with a production cost of Rp. 45,500 so that the income earned is Rp. 19,500 per kg. 2) the results of the study used a variable costing cost of producing banana chips per kg of Rp. 40,200 so that the selling price of Rp. 65,000 earned Rp. 24,800. Then, with the acquisition of a special order of 300 packs of banana chips received by the company in 2018, the selling price of Rp. 18,000,000 greater than the total relevant costs Rp. 14,660,100 and obtaining relevant profits Rp. 3,339,900. So, the company's decision to accept special orders is the right decision.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/125 Pengaruh Profitabilitas, Pertumbuhan Aset Dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Manufaktur Di Bursa Efek Indonesia 2019-07-05T23:39:54+00:00 Tri Wulandari tri.wulandari120913@gmail.com Ratna Wijayanti Daniar Paramita tri.wulandari120913@gmail.com M Muni tri.wulandari120913@gmail.com <p><em>In its business activities the owner of the company delegates responsibility to other parties, namely the manager. In a company manager divided into several parts, one of them is a financial manager. One of the important decisions faced by financial managers in relation to the continuity of the company's operations is funding decisions or capital structure decisions. This study aims to determine the effect of profitability, asset growth and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research. The population in the study were manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a percentage of 154 companies. The company samples used were 29 manufacturing companies listed on the Indonesia Stock Exchange and had complete annual financial reports for 3 years, from 2015 to 2017. The data analysis method used in this study was multiple linear regression, by testing the classical assumptions especially first. Based on the results of the study it is known that the variable Return On Equity (ROE) and Asset Growth (Growth Potential) does not significantly influence the capital structure of manufacturing companies in the Indonesia Stock Exchange. While the Liquidity (Current Ratio) variable has a significant effect on capital structure.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/126 Pengelolaan Dana BOS Pada Madrasah Ibtida’iyah Muhammadiyah 03 Cakru Kecamatan Kencong Kabupaten Jember 2019-07-05T23:42:18+00:00 Ely Fatmawati elyfatmawati01@gmail.com Moh Hudi Setyobakti admin@journal-research.org Mimin Yatminiwati admin@journal-research.org <p><em>The school’s operational assistance fund is one of the goverment programs devoted to education strating at the elementary school level up to an equal high school, with a view to helping poor students and meeting the needs of the school in the learning process to create quality education.. Fund emanated from goverments must be accountable and transparent managed to creat public trust. This research was conducted to analyze the implementation of the BOS fund accountability and transparancy principles on the Madrasah Ibtidaiyah Muhammadiyah 03 Cakru Sub-district Kencong Regency Jember. The method in this study is using a qualitative method with a descriptive approach, data collection techniques by conducting interviews and documentation, the subject of this study is a school principal, treasurer, administrator and teacher representation. The result of this research shows that the application of accountability and transparancy principles is doing quite well, with RKAM planned along with school components, transaction evidence, reporting and accountability. The conclusion of this study is the application of accountability and transparancy principles to management of the BOS applied fundsin MI Muhammadiyah 03 Cakru it’s good enough and imprinting matches Keputusan Direktur Jenderal Pendidikan Islam Nomor 451 Tahun 2018.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/127 Pengaruh Laba, Arus Kas dan Size Perusahaan Terhadap Return Saham pada Perusahaan Industri Dasar dan Kimia yang Terdaftar Di Bursa Efek Indonesia (BEI) 2019-07-05T23:44:47+00:00 Sandra Diana sandradiana0811@gmail.com Sochib Sochib admin@journal-research.org Neny Tri Indrianasari admin@journal-research.org <p><em>This study aims to examine the effect of net income, operating cash flow, investment cash flow, funding cash flow and company size on stock returns, using descriptive statistical analysis, classic assumption test and multiple linear analysis. The data used in this study are secondary data obtained from the annual financial statements of basic industrial and chemical companies audits for the period 2015-2017 which are listed on the Indonesia Stock Exchange. The population in this study were 69 companies. The sampling technique in this study using purposive sampling technique and obtained a sample of 15 basic and chemical industry companies for three periods, namely 2015-2017. The results of this study indicate that net income and company size does not affect stock returns in basic and chemical industry companies for the 2015-2017 period, while operating cash flows, investment cash flows and funding cash flows have a significant effect on stock returns in basic and chemical industry 2015-2017 period</em><em>.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/128 Pengaruh Premi, Klaim, Investasi, dan Underwriting terhadap Laba Perusahaan Asuransi Jiwa Syariah di Indonesia Periode Tahun 2013 – 2017 2019-07-05T23:48:35+00:00 Januarifah Rizqi Wulandari januarifahr@gmail.com Wimbo Wiyono admin@journal-research.org Noviansyah Rizal admin@journal-research.org <p><em>This study aims to determine the effect of premiums, claims, investments, and underwriting on the profit of sharia life insurance companies in Indonesia for the period 2013 - 2017 partially and simultaneously. This study examines the hypothesis which states that there are effects of premiums, claims, investments, and underwriting on earnings. This data collection technique uses a purposive sampling technique with certain criteria. The population in this study were 24 sharia life insurance companies registered with the Financial Services Authority (OJK) in 2013 - 2017 and a sample of 8 Sharia life insurance companies. The data analysis technique uses multiple linear regression analysis. The results showed that the premium had an effect on earnings, claims had no effect on earnings, investment had an effect on profits, and underwriting had no effect on earnings.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/129 Pengaruh Tax Amnesty Terhadap Kepatuhan Wajib Pajak di Kabupaten Lumajang 2019-07-05T23:50:52+00:00 Husen Ma’ruf husenmaruf5@gmail.com Hari Purnomo admin@journal-research.org Moh Hudi Setyobakti admin@journal-research.org <p><em>The purpose of this study was to determine the effect of tax amnesty on taxpayer compliance in Lumajang district partially or simultaneously. This study uses quantitative research, the samples taken in this study amounted to 30 people. The method used is by using a simple linear regression method. The results of the study partially prove that the tax amnesty variable affects taxpayer compliance. Simultaneously the tax amnesty variable towards taxpayer compliance with a determination coefficient of 0.206. This means that 20.6% of taxpayer compliance can be explained by the Tax Amnesty variable, while the rest is 79.4% of taxpayer compliance is influenced by other variables not examined in this study, for example taxpayer awareness variables, tax sanctions and sunset policy.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/132 Pengaruh Advertising, Sales Promotions, dan Public Relations Terhadap Keputusan Menabung di PT. BPR Sentral Arta Asia Lumajang 2019-07-11T03:05:16+00:00 Ahmad Rokhim Ahmadrokhim216@gmail.com Ninik Lukiana Ahmadrokhim216@gmail.com Riza Bahtiar Sulistyan Ahmadrokhim216@gmail.com <p><em>Economic development in Indonesia is increasingly rapid can be marked by the growth of the banking industry in a country. The more developed the banking industry, the better economic growth. Banking services businesses offer financial services, so banking services businesses must prioritize customer service, professionalism and trust. This study was to examine the effect of advertising, sales promotion, and public relations on the decision to save at PT. BPR Sentral Arta Asia Lumajang. As many as 60 customers at PT. BPR Sentral Arta Asia Lumajang, East Java, Indonesia is willing to be a participant. The approach used is multiple linear regression analysis. The results of the study state that all variables namely advertising, sales promotion, and public relations have a significant effect on saving decisions. So in increasing saving decisions, there needs to be an increase in advertising, sales promotion and public relations towards the decision to save at PT. BPR Sentral Arta Asia Lumajang.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/131 Analisis Kualitas Produk, Word Of Mouth, dan Lokasi terhadap Keputusan Pembelian Merek Senduro Coffee 2019-07-11T03:08:06+00:00 Rega Ababil regaababil987@gmail.com Fauzan Muttaqien fauzanmuttaqien@gmail.com Nawangsih Nawangsih lovinawang@gmail.com <p><em>Senduro Coffee is a coffee processed product located in Kandangtepus Village, Senduro Sub-District Lumajang Regency, has the superiority of the authenticity of coffee originating from farmers in Senduro District, which has three basic flavors namely Robusta, Excelsa, and Arabica. The problem of this research is whether there is an influence of the Product Quality, Word Of Mouth variable and a partially and simultaneously significant location on the Purchase Decision on the Senduro Coffee Brand. The research method used is quantitative research methods. The population in this study were 300 respondents and obtained a sample with a simple random sampling technique of 80 respondents. The data analysis step consisted of Instrument Test, Classical Assumption Test, and Statistical Test. The results of the research and partially showing the Product Quality variable did not significantly influence the Purchasing Decision on the Senduro Coffee Brand, while the Word Of Mouth and Location had a significant effect on the Purchase Decision on the Senduro Coffee Brand. Furthermore, simultaneously the Product Quality, Word Of Mouth and Location variables significantly influence the Purchasing Decision on Senduro Coffee Brand with a coefficient of determination (R Square) of 0.495 which indicates that 49.5% of Purchase Decisions are influenced by Product Quality, Word Of Mouth and Location whereas the remaining 50.5% of Purchase Decisions are influenced by other variables not examined in this study. The research implication is to provide insight related to consumer perspectives on the factors that determine the purchasing decision of coffee products seen from the quality of the product, Word Of Mouth and location.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/134 Analisis Volume Perdagangan Sebelum dan Sesudah Stock Split Studi Empiris pada Perusahaan yang Terdaftar di BEI 2019-07-11T03:11:35+00:00 Rofi’ah Rofi’ah Rofiah836@gmail.com Ratna Wijayanti Daniar Paramita Rofiah836@gmail.com Muchamad Taufiq Rofiah836@gmail.com <p><em>The research aims to know the differences between the trade volume prior to the following year and after its enterprise company’s company, which is replaced at the company registered in the Indonesian sector registered on the Indonesian volume of trade volume use TVA (Trading Volume Activity). On this research using the kuantitative method of the descriptive. Population on the the study was all of the sub sector registered in the Indonesian stock exchange of the stock exchange for 2015-2016 issue with the number of 41 companies. Data is acquired from external data that has been published by access to www.sahamok.com , </em><a href="http://www.idxstatistic.com"><em>www.idxstatistic.com</em></a><em> , data analyses use Paired Sample t-test through SPSS program. Hence, they had no separate differences between the volume trading company before and after of the stock split.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/135 Pengaruh Kualitas Produk Dalam Meningkatkan Kepuasan Dan Membentuk Loyalitas Pelanggan Pada Percetakan Yesika Di Lumajang 2019-07-11T03:12:25+00:00 Nur Hikmah noermancung@gmail.com Ninik Lukiana ibundaninik@gmail.com Riza Bahtiar Sulistyan rizabahtiars@gmail.com <p><em>The development of the printing world is now increasingly rapid, the needs of the public for printing are quite high, where today many small industries have used printing as an advertising medium. This research aims to increase customer satisfaction and loyalty by improving product quality at Yesika printing in Lumajang to produce satisfactory products and customers will remain loyal, using quantitative research methods. Sampling in this study was 45 respondents using purposive sampling method. Data collection techniques using questionnaires, interviews and observations. The data analysis method used is simple linear regression analysis using the t test and coefficient of determination. The level of validity and reliability has been confirmed with good criteria. The results of the product quality research show a significant effect on customer satisfaction and the results of the coefficient of determination 37.9% means that customer satisfaction can be explained by product quality variables 37.9% while the remaining 62.1% customer satisfaction is explained by other variables that are not examined . The results of product quality research also showed a significant effect on customer loyalty and the results of the coefficient of determination 54.2% means that customer loyalty can be explained by product quality variables 54.2% while the remaining 45.8% customer loyalty is explained by other variables not careful. The implications of this study can be useful for developing a better perspective.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/137 PENGARUH DIMENSI KUALITAS PELAYANAN KESEHATAN TERHADAP KEPUASAN PASIEN PENGGUNA BPJS DI PUSKESMAS WONOREJO KENCONG KABUPATEN JEMBER 2019-07-11T03:18:09+00:00 Ainur Rizky Aprilianti ainurrizky771@gmail.com Hesti Budiwati hestibudiwati1404@gmail.com Kasno Kasno kasno2000@yahoo.com <p><em>This research is a quantitative research by finding the relationship between the independent variable and the dependent variable. This study aims to prove that the dimensions of health service quality affect the satisfaction of patients with BPJS users in Wonorejo Kencong health centers partially or simultaneously. The sample in this study were 60 respondents with a population of 78 people. This study uses multiple linear regression analysis techniques. The results showed partially that reliability did not affect patient satisfaction, responsiveness did not affect patient satisfaction, assurance influenced patient satisfaction, empathy affected patient satisfaction and physical evidence did not affect patient satisfaction. While simultaneously the dimensions of service quality have a significant effect on the satisfaction of BPJS user patients at the Kencong Wonorejo Health Center. The results of the coefficient of determination indicate that this means that 46,9% of patient satisfaction can be explained by the independent variables consisting of Reliability, Response, Assurance, Empathy and Physical Evidence while the remaining 53,1% patient satisfaction is influenced by other variables that are not examined in this study.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/136 Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, dan Rasio Non Performing Financing terhadap Profitabilitas 2019-07-11T03:18:35+00:00 Mila Rosa milarosa270896@gmail.com Neny Tri Indrianasari milarosa270896@gmail.com Khoirul Ifa milarosa270896@gmail.com <p><em>This study intend to find out if there is an influence on the financing variable buying and selling, profit sharing financing and non-performing financing (NPF) on profitability, empirical studies on Ialamic commercial banks in Indonesia for the period 2012-2017. Processing file in this study using multiple linear regression models. The samples used in this study were 6 companies during the six periods of 2012-2017.The population in this study are all Islamic commercial banks listed on the Indonesia Stock Exchange (IDX). File collection techniques in this study on external data in the form of annual financial reports obtained from the official website www.idx.co.id about the annual financial statements of Islamic Commercial Banks for the period 2012-2017 and reference to several books to support the theory of this research with purposive sampling technique .The results of the study explained that the financing variables of buying and selling no&nbsp; affect the profitability.Then, the profit sharing financing and non-performing financing (NPF) affect the profitability of sharia commercial banks in Indonesia for the period 2012-2017.For further researchers, this research is expected to be able to become an additional reference for further research. Future research needs to add variables that influence profitability because of the high influence of other variables other than those used in this study in relation to funding decisions from external companies.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/140 Pengaruh Kualitas Pelayanan dan Word Of Mouth Terhadap Keputusan Berkunjung (Studi Pada Pengunjung Kolam Renang Veteran Lumajang) 2019-07-11T03:22:46+00:00 Nur Asikin nurakin76@gmail.com Muhamad Taufik mtaufikwiga@gmail.com Nawangsih Nawangsih lovinawang@gmail.com <p><em>During the course of time, the manufacturing industry is still more likely to get an economic growth. Ladies and gentlemen who are in business this time are actually quite a lot, for that reason, in terms of services, they can take care of tourists there. In this study aims to determine whether there is an effect of the quality of service and word of mouth on the decision to visit Lumajang Veterans Swimming Pool. This type of research is quantitative research. This study used a questionnaire as material for data collection, which was analyzed by multiple regression tests with the help of SPSS software. The sampling technique uses simple random sampling and the sample used is 100 respondents from Lumajang Veterans Swimming Pool visitors. The data used in this study include primary and secondary data. There are 2 variables in this study namely independent and dependent variables. Independent variables include service quality and word of mouth. Whereas the acting as the dependent variable is the visiting decision. </em><em>The results of this study indicate that service quality variables influence the decision to visit Lumajang Veterans Swimming Pool. Whereas the word of mouth variable does not affect the decision to visit Lumajang Veterans Swimming Pool. This means that service quality variables partially have a significant effect on visiting decisions, but word of mouth variables partially have no significant effect on visiting decisions.</em> <em>The parties and officers of the Veteran Swimming Pool should better improve the quality of services so that visitors who visit can be more satisfied and will always continue to use the Veteran Swimming Pool services as a tourist destination.</em></p> 2019-07-05T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/138 Pengaruh Good Corporate Governance (GCG) dan Ukuran Perusahaan Terhadap Manajemen Laba Riil 2019-07-11T03:23:02+00:00 Siti Rukmana Andrianti sitirukmanaandrianti14@gmail.com Neny Tri Indrianasari neny@mail.com Agus Salim agus.dennys@gmail.com <p><em>Good Corporate Governance (GCG) is a system that regulates and controls&nbsp; company so that the company creates added value for all its stakeholders. This research aims to determine the effect of Good Corporate Governance (GCG) and Company Size on Real Earnings Management. Good Corporate Governance (GCG) is measured by institutional ownership and managerial ownership. While company size is measured by total sales. The population of this research&nbsp; amount 123 manufacturing companies with reseach&nbsp; sample was 34 manufacturing companies listed on the Indonesia Stock Exchange, which were selected using the purposive sampling method period 2016-2017. Data was analyzed using multiple linear regression. Based on the test results, it was concluded that the components of good corporate governance (institutional ownership and managerial ownership) did not affect real earnings management, while firm size had an effect on real earnings management. This means that companies with high company size will limit the practice of real earnings management.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/139 Studi Empiris Niat untuk Berhenti, Dukungan Organisasi, dan Komitmen Afektif Mahasiswa Perguruan Tinggi Di Kabupaten Lumajang 2019-07-11T03:24:01+00:00 Sandi Pangestu sandipangestulmj@gmail.com Riza Bahtiar Sulistyan defi.sari51@yahoo.co.id Ninik Lukiana defi.sari51@yahoo.co.id <p><em>There is its own uniqueness in universities in East Java Province, especially in Lumajang Regency. The uniqueness is the existence of scholarships given to students with certain criteria to the level of graduation and the existence of organizations formed by students. The problem in this study is the existence of a mind to stop students from private universities, support felt by students and affective commitment from students which causes students to quit private universities. The purpose of this study was to determine the effect of organizational support and affective commitment to the intention to stop students at tertiary institutions in Lumajang Regency partially. This research was conducted in all universities in Lumajang Regency with 60 respondents as samples. This study tests the hypothesis which states that there is a negative relationship between organizational support and affective commitment to intention to quit. The research method used is quantitative research methods with multiple linear regression analysis techniques. The results showed that organizational support and affective commitment variables had a negative influence on intention to quit with a determination coefficient of 0.003 which showed that 3% of intention to quit in Lumajang Regency could be influenced by organizational support variables and affective commitment while the remaining 97% intention to stop being influenced by other variables not examined in this study such as attitudes, respondents' knowledge, social factors, economic factors and others</em><em>.</em></p> <p>&nbsp;</p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/141 Analisis Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Full Costing sebagai Dasar untuk Menentukan Harga Jual Batik pada UD Rangsang Batik Yosowilangun 2019-07-11T03:25:38+00:00 Gabriela Charteris Gabrielacharteris1@gmail.com Yahdi Yahdi Gabrielacharteris1@gmail.com Neny Tri Indrianasari Gabrielacharteris1@gmail.com <p><em>The purpose of this study is how to calculate the cost of production by using the full costing method in determining the selling price. The method used is descriptive quantitative. In calculating the cost of production that has been done by UD Rangsang Batik Yosowilangun has a difference with the calculation of the cost of production using the full costing method. This is caused because the calculation of cost of production according to UD Rangsang Batik Yosowilangun does not allocate costs based on the production function. As well as indirect costs such as electricity and water, inventory inventory and maintenance and repairs that are not calculated by UD Rangsang Batik Yosowilangun. The cost of production affects the selling price, the higher the cost of production, the higher the selling price of an item. The selling price according to the full costing per year is different. From year to year, prices have increased. Besides that the difference obtained is also different. Even the selling price according to the full costing is higher than the selling price of UD Rangsang Batik Yosowilangun. if UD Rangsang Batik Yosowilangun uses the selling price according to the full costing, then UD Rangsang Batik Yosowilangun will develop further. Because by using the full costing method UD Rangsang Batik Yosowilangun does not need to think about or spend any more money and take the profits obtained for depreciation costs. If you are still spending costs, you will get fewer profits.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/142 Pengaruh Faktor-Faktor Bauran Pemasaran Terhadap Keputusan Pembelian Produk Rengginang UD Makmur Lumajang 2019-07-11T03:26:58+00:00 Belqis Huril Zanah Belqislumajang@gmail.com Fauzan Muttaqien fauzanmuttaqien@gmail.com Kusnanto Darmawan 3kusnanto.wiga@gmail.com <p><em>This research aims to know the influence of marketing mix factors against the decision of purchase of the product By UD. Lumajang Is Prosperous. This research is quantitative research by finding the relationship causal or consequential assosiatif research that is asking for the relationship between two or more variable and causal. Samples taken is 75 people. The technique used is the sample sample of Simple Random Sampling.The results of this research show that partially then influential Product significantly to Product purchasing decision Rengginnag UD. Lumajang is prosperous, influential Prices significantly to Product purchasing decision Rengginnag UD. Lumajang, prosperous Locations do not affect the product purchase decisions significantly to Rengginnag UD. Lumajang, prosperous and promotion do not affect the product purchase decisions significantly to Rengginnag UD. Lumajang Is Prosperous. Simultaneously the marketing mix (product, price, location, and promotion) influential product purchase decisions significantly to Rengginnag UD. Lumajang Is Prosperous. Simple linear regression function generated is Y = 2.641 + 0, 236X1 + 0, 284X2 + 0, 205X3 + 0, 147X4. The results show that the determination of the coefficient of 31.7% purchasing decision can be explained by the independent variables namely the marketing mix (product, price, Promotion, and Location), while the rest i.e. 68.3% of purchase decisions are influenced by other variables that were not examined in this study. Limitations of this research is to simply examine the marketing mix (product, price, location, and promotion) as factors that influence purchase decisions, while other variables that can affect purchasing decisions expected to be researched by the next researchers at different periods.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/143 Pengaruh Kompensasi Dan Motivasi Terhadap Kinerja Pegaawai Kantor Kecamatan Tempursari Kabupaten Lumajang 2019-07-11T03:29:26+00:00 Tuwuhadi Pratamiaji defi.sari51@yahoo.co.id Zainul Hidayat defi.sari51@yahoo.co.id Kusnanto Darmawan defi.sari51@yahoo.co.id <p><em>This study aims to analyze the effect of compensation and motivation on the performance of Tempursari District Office employees in Lumajang Regency partially or simultaneously. This research is a type of quantitative research using multiple linear regression analysis techniques. Data collection techniques using questionnaires that have gone through various tests namely validity test, reliability test, normality test, multicollinearity test, and heteroscedasticity test, with the selected sampling technique that is saturated samples to 30 respondents, namely all employees of Tempursari District Office Lumajang Regency. Then a t test was carried out with the results of the study showing that compensation did not significantly influence the performance of Tempursari District Office employees in Lumajang Regency. While motivation has a significant effect on the performance of Tempursari District Office employees in Lumajang Regency. The results of the F test indicate that compensation and motivation simultaneously have a significant effect on the performance of the Tempursari District Office employees in Lumajang Regency, with the coefficient of determination obtained at 0.297. This means that 29.7% of employee performance can be explained by independent variables namely compensation and motivation, while the remaining 70.3% employee performance is influenced by other variables not examined in this study. Such as work competency, leadership style, communication, work stress, job satisfaction, work discipline, and others.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/146 Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Batik Tulis 2019-07-11T03:33:09+00:00 Batih Sri Wilujeng batihsriwilujeng@gmail.com Hartono Hartono hartono.wiga234@yahoo.com Sukma Irdiana sukmapasah@gmail.com <p><em>This study consists of product variables, prices, places, promotions on purchasing decisions both partially and simultaneously.&nbsp; This study uses primary data obtained from the results of filling out questionnaires to customers on CV.&nbsp; Sekar Agung Kebonagung Village, Lumajang Regency.&nbsp; The analytical method is multiple linear regression.&nbsp; The results of multiple linear regression show that the product, price, place, not partially influence the purchasing decision, while promotion has a positive and significant influence on purchasing decisions.&nbsp; Products, prices, places and promotions have a positive and significant influence on purchasing decisions which are products, prices, places, promotions.&nbsp; While the remaining 84.0% are purchasing decisions that are influenced by other variables not examined in this study.&nbsp; Based on the results of this study, CV.&nbsp; Agung Sekon, Regency of Kebonagung Lumajang Regency needs to develop products in terms of product quality, design, size and price, price lists that are obtained, discounts, attention to placement and always make&nbsp; promotions so products can be known to the public.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/144 Pengaruh Profitabilitas, Leverage, Likuiditas terhadap Kebijakan Deviden pada Aneka Industri yang Terdaftar di BEI 2019-07-11T03:33:24+00:00 Arini Mauludina Arinimauludina@gmail.com Sochib Sochib Arinimauludina@gmail.com Khoirul Ifa Arinimauludina@gmail.com <p><em>This study aims to determine the effect of profitability, leverage, liquidity on dividend policy. The research sample is 8 various industry companies listed in the year 2013-2017. Sampling techniques use a purposive sampling. Data obtained from the IDX website</em> <em>www.idx.co.id 2013-2017 period. Data analysis uses multiple linear regression analysis, classic assumption test, hypothesis test. The results of this study indicate that profitability influences dividend policy, leverage influences on dividend policy, liquidity influences dividend policy.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/150 Determinan Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2015-2017 2019-07-11T03:35:26+00:00 Nabila Ariesda Hidayat nabilaariesda@gmail.com <p><em>This study aims to determine whether there is an influence of Company Size, Net Profit Margin and Return On Assets on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The research method used is quantitative descriptive. The sampling technique in this study used purposive sampling with predetermined criteria. The population in this study amounted to 162 manufacturing companies with a sample of 81. The analytical method used in this study was multiple linear regression. The results of this study indicate that Company Size does not affect income smoothing while NPM and ROA have a partial effect on income smoothing.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/148 Dampak Kompensasi Dan Motivasi Terhadap Kinerja Karyawan Pt. Pos (Persero) Lumajang 2019-07-11T03:35:47+00:00 Riska Anjarwati defi.sari51@yahoo.co.id Kasno Kasno defi.sari51@yahoo.co.id Sukma Irdiana defi.sari51@yahoo.co.id <p><em>The purpose of this study was to determine compensation and motivation for the performance of PT. Pos (Persero) Lumajang, both significantly and simultaneously. The type of research used is descriptive using associative causal. This research was conducted with a total of 55 employees. The sampling technique used is a saturated sample. The method used in this study is multiple linear regression analysis. Through the SPSS version 16 program for windows. This study conducted a direct test of the hypothesis proposed about compensation and motivation support for the performance of employees of PT. Pos (Persero) Lumajang. The results of the study prove that the compensation variable is not significant in realizing the performance of employees of PT. Pos (Persero) Lumajang, while the motivation variable affects significantly in achieving the performance of employees of PT. Pos (Persero) Lumajang. Meanwhile, compensation for motivation of PT. Pos (Persero) Lumajang with a coefficient of determination (R2) obtained at 0.228 which proves that 22.8%. The limitations of this study only support an increase in motivation and motivation on the performance of employees of PT. Pos (Persero) Lumajang. While other variables that affect the performance of employees of PT. Pos (Persero) Lumajang can be read by further researchers.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/149 Strategi Customer Relationship Management (CRM) dan Personal Selling Terhadap Kepuasankonsumen (Studi Kasus Produk Motor Merek Honda di Kabupaten Lumajang) 2019-07-11T03:36:20+00:00 Filia Imro’atus Sholekhah filiaimroatus12@gmail.com Hesti Budiwati hestibudiwati1404@gmail.com Anisatul Fauziah anisatulfauziah3@gmail.com <p><em>The purpose of this study was to find out the Customer Relationship Management (CRM) and personal selling strategies on customer satisfaction (a case study on Honda brand motorcycles in Lumajang district), both partially and simultaneously. The type of research used is descriptive with associative causal approaches. This research was conducted with a total of 60 consumers. The sampling technique used is incidental sampling technique. Hypothesis testing is done by multiple linear regression tests. through the SPSS 21 program for Windows. The results showed partially that Customer relationship Management (CRM) did not significantly influence customer satisfaction (a case study on Honda brand motorcycle in Lumajang district), while personal selling variables significantly influence customer satisfaction (a case study on Honda brand motorcycle in Lumajang district). And simultaneously Customer Relationship Management (CRM) and personal selling have a significant effect on consumer satisfaction (a case study on Honda brand motorcycle in Lumajang district), with a coefficient of determination (R Square) obtained value of 0.113 which shows that 11.3% satisfaction can be explained by Customer relationship Management (CRM) and personal selling while the remaining 88.87 satisfaction is influenced by other variables not examined in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/152 Pengaruh Return On Investment Dan Earning Per Share Terhadap Harga Saham Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017 2019-07-11T03:39:03+00:00 Astrin Yulianti astrinyulianti18@gmail.com Ratna Wijayanti Daniar Paramita pradnyataj@gmail.com Fetri Setyo Liyundira fetrisetyoliyundira@mail.com <p><em>This study aims to determine the effect of return on investment and earnings per share on the stock prices of manufacturing companies listed on the Stock Exchange in 2015-2017 partially. This study examines the hypothesis that states there is an effect of return on investment and earnings per share on stock prices. The sampling technique of this study used purposive sampling with certain criteria. The population in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017, after purposive sampling technique was conducted, the selected sample was obtained by 56 companies. The method of data collection used was the documentation method. The data analysis technique uses multiple linear regression analysis because there are more than one independent variable. The results of the study indicate that there is a significant effect of ROI (return on investment) and EPS (earnings per share) on stock prices.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/154 Kontribusi Brand Image, Brand Trust, Dan Customer Satisfaction Dalam Menciptakan Customer Loyalty Pada Produk Indomie Di Kabupaten Lumajang 2019-07-11T03:39:46+00:00 Lutvianti Lutvianti lutvianti0509@gmail.com Tri Palupi Robustin tripalupirobustin@gmail.com Muhamad Taufik mtaufikwiga@gmail.com <p><em>The research aims to review the influence of, brand image brand trust, and customer satisfaction on customer loyalty to the product noodles in kabupaten lumajang both directly and simultaneous. partialThe research is. quantitative research.Population in this research is consumer products indomie in kecamatan pasrujambe kabupaten lumajang .the sample of this research is 80 people have ever consume indomie products .Technique the sample collection use non probability of sampling with the methods the sample collection purposive sampling. Methods used in this research is quantitative with using a technique regression analysis linear multiple .The results of the study is is the the brand image of to customer loyalty , is the brand trust to customer loyalty , Is the customer satisfaction to customer loyalty , and is the the brand image , brand trust , and customer satisfaction simultaneously to customer loyalty on the consumer products indomie in kecamatan pasrujambe kabupaten lumajang. The results of the coefficients determination shows that of 32.7 % customer loyalty can be explained by the independent variable namely the brand image of brand trust , and customer satisfaction while the rest those are 67,3 % customer loyalty influenced by other variables arent pursuing in this research. Limited research it is just research the brand image , brand trust and customer satisfaction as a factor that affects customer loyalty , while the other variables that can affect customer loyalty is expected to study by researchers next in the period and different places.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/153 Peranan Free Pick Up Service Dan Cash On Delivery Terhadap Peningkatan Kepuasan Pelanggan Pengguna Jasa Pengiriman Barang Di PT. Pos Indonesia (Persero) Lumajang 2019-07-11T03:40:12+00:00 Aditya Maulana Majid defi.sari51@yahoo.co.id Ainun Jariah defi.sari51@yahoo.co.id Zainul Hidayat defi.sari51@yahoo.co.id <p><em>Today the service industry that is engaged in logistics is very much in demand among the public because of the many entrepreneurs who run online businesses or online shops that use a lot of freight services to deliver ordered products to their customers. Of the many companies engaged in courier services, PT. Pos Indonesia is one of the freight forwarding companies that facilitates consumers with free pick up service and cash on delivery (COD) services. The purpose of this study is to find the influence of free pick up service and cash on delivery as part of a partial or simultaneously to increase customer satisfaction of users of goods shipping services at PT. Pos Indonesia (Persero) Lumajang. Respondents in this study are the customers who use the shipping service at PT. Pos Indonesia (Persero) Luamajang totaling 30 people. This research method uses multiple linear regression analysis techniques. The results of the study of free pick up service and cash on delivery showed the same - significant and simultaneous effect on increasing customer satisfaction of users of goods shipping services at PT. Pos Indonesia (Persero)Luamajang. </em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/151 Pengaruh Biological Asset Intensity, Ukuran Perusahaan, dan Tingkat Internasionalisasi Terhadap Pengungkapan Aset Biologis 2019-07-11T03:40:39+00:00 Lentina Diah Jamilatus Sa’diyah lentinadiahjs@gmail.com Muhaimin Dimyati lentinadiahjs@gmail.com Wahyuning Murniati lentinadiahjs@gmail.com <p><em>Agricultural companies have assets in the form of animals and living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets is very necessary given its contribution in generating profits for the company. PSAK 69: Agriculture that was just passed in December 2015 certainly had an impact on the presentation of the financial statements of agricultural companies in Indonesia. This study analyzes the practice of disclosure of accounting in agriculture to biological assets based on PSAK 69: Agriculture in agricultural companies listed on the Indonesia Stock Exchange for the period 2013-2017. This study aims to examine several hypotheses related to company-level determinants, namely the biological asset intensity, company size, and the internationalization</em> <em>level on disclosure of the company's biological assets. The selected sample of 45 companies was obtained using purposive sampling technique. Secondary data obtained by the documentation method which was then analyzed using multiple linear regression analysis. The results showed that partially the biological asset intensity and the internationalization</em> <em>level had a significant negative effect on the disclosure of biological assets, while the size of the company had no effect on disclosure of biological assets. Simultaneous testing results show that the biological asset intensity, company size, and internationalization</em><em> level</em><em> affect the disclosure of biological assets.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/155 Qardh Subordinasi Dalam Rangka Channeling Pihak Milenial Dengan Akad Wakalah Bil Ujrah 2019-07-11T03:42:21+00:00 Briliana Marlita Pahlevi pahlevilita@gmail.com Muhammad Rijalus Sholihin rijalus@mail.com <p><em>In the era of Industrial Revolution 4.0 Is the more of the existence of financial institutions that offer various forms of financing facilities to further expand the provision of alternative financing for the business of the business in the modern economy system is needed. Innovation from the Sharia Financial Institution will be a poketing of halal capital in accordance with the sharia capital of the halal in accordance with the sharia capital of the sharia. The principle of sharia. The Pradj principle of the number of 314 / POJK.05 / 2014 is mentioned that the Sharia Financing Company is a company of financing whose entry activities are sharia. Finally the comprehension of the maximum limit of sharia (financing) to the whole majority of the 50% (fifty percent) of the equity company of sharia. Shariah finance institution is needed to support and strengthen the diligent national financial system so that it can provide more alternative to the development of the business sector.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/157 Pengaruh Pelatihan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan KUD Tani Makmur di Kecamatan Senduro Kabupaten Lumajang 2019-07-11T03:43:30+00:00 Uswatun Khasanah defi.sari51@yahoo.co.id Fauzan Muttaqien defi.sari51@yahoo.co.id Noer Aisyah Barlian defi.sari51@yahoo.co.id <p><em>The purpose of this study was to determine the effect of job training and work motivation on the performance of employees of KUD Tani Makmur in Senduro District, Lumajang Regency, with a sample of 65 respondents. This study tested the hypothesis which states that there is an effect of job training and work motivation on the performance of the employees of KUD Tani Makmur in Senduro District, Lumajang Regency. The research method used is the method of quantitative research with multiple linear regression analysis techniques. The results of this study indicate that job training variables affect employee performance, while work motivation variables do not affect employee performance. With a coefficient of determination of 0.137 which indicates that 13.7% of employee performance at KUD Tani Makmur can be influenced by job training and work motivation, while the remaining 86.3% of employee performance at KUD Tani Makmur is influenced by other variables not examined in research this. Research on this topic can be followed up by using different populations, samples, and periods to see the potential of different research result.&nbsp; </em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/156 Studi Mutu Layanan Publik Institusi PemerintahAtas Kualitas Pelayanan Yang Dirasakan Pasien(Studi Kasus Pada Puskesmas Padang Kabupaten Lumajang) 2019-07-11T03:44:05+00:00 Vina Nur Azizah vinazizah11@gmail.com Riza Bahtiar Sulistyan rizabahtiars@gmail.com Muhamad Taufik mtaufikwiga@gmail.com <p><em>Public Health Center as a government institution that provides health services should be able to meet the expectations and demands of the community. The increasingly tight competition in the service industry including health services and service users who are knowledgeable and increasingly selective in making choices, need to be an important concern for the institution. This research is to empirically test tangible, reliability, responsiveness, assurance, and empathy in increasing patient satisfaction. As many as 60 patients at the Padang Public Health Center, Lumajang, East Java, Indonesia were willing to become participants. The approach used is multiple linear regression analysis. The results of the study reveals that only tangible had a significant effect on patient satisfaction. Whereas reliability, responsiveness, assurance, and empathy do not have a significant impact on patient satisfaction. So, in improving services there needs to be an increase in tangible which will later contribute to efforts to improve patient satisfaction. But it does not rule out the possibility that this will be done by developing other aspects related to reliability, responsiveness, assurance, and empathy.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/159 Pengaruh Firm Size, Leverage Dan Kebijakan Dividen Terhadap Return Saham Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI 2019-07-11T03:45:05+00:00 Erika Ilfa Syakur erikailfasyakur@gmail.com Sochib Sochib sochibwiga@mail.com Khoirul Ifa khoirulifa@mail.com <p><em>One of the goals of investors investing in a company is to get a return. Before investing, investors need to pay attention to the company's financial performance and the factors that influence stock returns. The main information needed by investors is accounting information needed to assess investment risk and the estimated rate of return on investment. The purpose of the study isto examine th effect of firm size, leverage and dividend policy on stock returns. The variables in this study consisted of firm size, leverage, dividend policy and stock returns. The research method used is a quantitative method with secondary data in the form of annual financial statements of consumption industry companies listed on the Indonesia Stock Exchange in 2015 - 2017. The sampling technique used in this study was purposive sampling method. Samples from this study were 14 companies out of a total population of 43 companies. Data analysis using multiple linear regression. The results showed that the firm size variable had a significant influence on stock returns. While the leverage and dividend policy variables have no effect on stock returns.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/160 Dampak Standar Kompetensi Manajerial Kepala Sekolah dan Iklim Sekolah terhadap Kinerja Guru SMK Negeri 1 Tempeh 2019-07-11T03:46:44+00:00 Mohamad Robby Dhotul Vahim defi.sari51@yahoo.co.id Sukma Irdiana defi.sari51@yahoo.co.id Anisatul Fauziah defi.sari51@yahoo.co.id <p>The purpose of this study was to determine the effect of the principal managerial competency standards and school climate partially and simultaneously on the performance of teachers at SMK 1 Tempeh. This type of research is a quantitative study with a comparative causal approach. This research was conducted with a number of respondents as many as 37. The sampling technique used was a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis using SPSS 21 for Windows. Based on the results of the study, it was found that (1) the principal managerial competency standard partially had no significant effect on teacher performance (2) the school climate partially had a significant effect on teacher performance (3) but simultaneously the standard managerial competency of the principal and the school climate had a significant effect on teacher performance. The magnitude of the influence of the principal managerial competency standards and school climate on teacher performance is indicated by the value of determination (R2) of 43.7% while the remaining 56.3% is influenced by other variables such as the ability of teachers to develop their professionalism, moral and material support from school leaders and others .</p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/158 Perbandingan Capital Asset Pricing Model (CAPM) dan Arbitrage Pricing Theory (APT) dalam Memprediksi Return Saham Industri Pertambangan di BEI 2019-07-11T03:47:37+00:00 Fibriantiwi Fibriantiwi Fibriantiwiherlina02@gmail.com Muhaimin Dimyati Fibriantiwiherlina02@gmail.com Emmy Ermawati Fibriantiwiherlina02@gmail.com <p><em>One of the financial investments that can be done by investors is by buying shares. Stock investment basically has the same goal, which is to expect maximum returns and minimal risks. In making investment decisions paying attention to investor expectations, accurate predictions are needed. There are two models that are often used in predicting stock returns based on factors that influence stock returns, namely the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT). CAPM is a model to determine the expected return of stock in a state of equilibrium. APT assumes that stock expected return is influenced by various factors in the economy and industry. The purpose of this study is to compare the accuracy of the CAPM and APT levels in predicting the stock returns of mining industry companies listed on the IDX.</em> <em>This study uses monthly stock price close data with the period January 2015-December 2017. The results of this study indicate that the comparison of the accuracy of the CAPM and APT seen from the value of Mean Absolute Deviation (MAD) which has a very small difference. Based on the results of the two Independent Sample t-test conclusions can be drawn stating that there is no significant difference between the accuracy of CAPM and APT in estimating the expected return of the mining industry companies listed on the IDX</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/161 Hubungan Antara Harga Dan Kualitas PelayananTerhadap Loyalitas Pelanggan(Studi Di CV. Semeru Marketindo Kabupaten Lumajang) 2019-07-11T03:48:03+00:00 Mita Oktaviani mita.oktavia95@gmail.com Muhammad Ato’illah atokwiga73@gmail.com Sukma Irdiana sukmapasah@gmail.com <p><em>This study aims to determine the relationship or influence of price and service quality on customer loyalty both partially and simultaneously. This study uses primary data obtained from the results of filling out questionnaires to customers on CV. Semeru Marketindo Lumajang totaling 60 respondents. The analytical method used in this study is multiple linear regression. The results of multiple linear regression analysis show that price and service quality have a positive and significant relationship to customer loyalty both partially and simultaneously with determinant cofesiveness of 22.6% can be explained by the independent variables namely price and service quality. While the remaining 77.4% customer loyalty is influenced by other variables not examined in this study. Based on the results of this study, CV. Semeru Marketindo Lumajang still maintains the suitability of prices listed on applications with prices in the field and pays attention to and evaluates the drivers in providing services to customers so that customers will remain loyal, not be affected by competitors and also recommend to others.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/162 Pengaruh Intensitas Aset Tetap, Leverage, Return On Asset, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Dagang Besar Yang Terdaftar di Bursa Efek Indonesia 2019-07-11T03:49:18+00:00 Kiki Eka Putri kikiekaputri04@gmail.com Sochib Sochib sochibwiga@mail.com Moh Yahdi mohyahdi@mail.com <p><em>In realizing the national development need to pay attention to some problems especially in financing problems. One of teh sources of development financing can be derived from domestic tax. The purpose of this study is to know The Impact of Fixed Asset Insensity, Leverage, Return On Assets, and Company Size on Tax Avoidance in Large Trade Companies Listed on The Indonesian Stock Exchange (IDX). The methods used in this study are quantitative methods. The study was conducted on major trading companies listed on The Indonesia Stock Exchange (IDX) as many 37 companies. In the determination of sampling using nonprobability sapling method with the purposive sampling so (observations) for 5 years. The data used is secondary data which is the year-end audited financial report listed on The Indonesian Stock Exchange (IDX)period 2014-2017and &nbsp;analyzed by multiple linear analysis techniques. The result of this study showed that the variable of The Fixed Asset Intensity, Leverage, and Size Of The Company had no effect on Tax Avoidance. While The Return On Asset Variable affect Tax Avoidance.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/163 PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (Studi Kasus pada Karyawan Koperasi Serambi Dana Lumajang) 2019-07-11T03:51:15+00:00 Winda Wahyuningsih defi.sari51@yahoo.co.id Ninik Lukiana defi.sari51@yahoo.co.id Jesi Irwanto defi.sari51@yahoo.co.id <p><em>Competition between companies at this time is very heavy, the company must be able to create quality and quantity of human resources that can work more effectively and efficiently so that the goals of the company are achieved. There are two important behaviors for the progress of a company, namely, behavioral roles and extra-roles. Behavior of extra-role or Organizational Citizenship Behavior (OCB) can maximize the efficiency and productivity of employees and organizations that contribute effectively in an organization, OCB is a positive behavior of individuals in an organization that shows a willingness and voluntary attitude to work and contribute to the organization more than formally demanded. This study aims to determine: (1) know and test the effect of job satisfaction on Organizational Citizenship Behavior (OCB) employees of the Serambi Dana Lumajang Cooperative, (2) knowm and test the effect of organizational commitment on Organizational Citizenship Behavior (OCB) employees at the Lumajang Fund Cooperative. This study is a causal associative study using a quantitative approach. The subjects of this study were 32 employees of the Serambi Dana Lumajang Cooperative. Data collection using questionnaires and interviews. While data analysis is done by using validity test, data normality test, multicollinearity test, t test, F test. Analysis method uses multiple linear regression analysis.The results of the study at the 5% significance level indicate that: (1) job satisfaction has a positive effect on Organizational Citizenship Behavior (OCB), which is shown from the regression results β = 0.540, and a significance value of 0.002; where the significance is smaller than 0.05 (0.002 &lt;0.05); (2) organizational commitment has a negative effect on Organizational Citizenship Behavior (OCB), which is shown from the regression results β = -0.109, and a significance value of 0.492; where the significance is greater than 0.05 (0.492&gt; 0.05).</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/164 Analisis Faktor-Faktor yang Mempengaruhi Internet Financial Reporting pada Perusahaan Manufaktur di BEI Periode 2014-2017 2019-07-11T03:54:00+00:00 Dwy Angraeni Mei Tita Sari damtitasari@gmail.com Emmy Ernawati damtitasari@gmail.com Noviansya Rizal damtitasari@gmail.com <p><em>This study aims to determine the effect of company size, profitability, leverage, and liquidity on Internet Financial Reporting. The population in this study is a Food and Bavarian Manufacturing company listed on the Indonesia Stock Exchange during the period 2014-2017. The sample was determined using the purposive sampling method, which was obtained by 10 companies. The results obtained in this study that company size, profitability, and liquidity do not significantly influence Internet Financial Reporting, while Leverage can have a significant influence on Internet Financial Reporting</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/165 Studi Mengenai Persepsi Kualitas Produk, Nilai, Resiko Dan Niat Untuk Membeli Sepeda Motor di Lumajang 2019-07-11T05:13:52+00:00 Adi Sutiawan adisutiawan273@gmail.com Riza Bahtiar Sulistyan rizabahtiars@gmail.com Ninik Lukiana ibundaninik@gmail.com <p><em>The existence of different opinions about the perception of quality, value and consideration obtained by consumers after buying a Honda motorcycle, the automotive company is required to always meet consumer needs and minimize the risks needed. the perception of the quality received by consumers is different from the Honda brand, the perception of the value received by consumers is also different, so the concerns that arise are also different. A total of 60 STIE Widya Gama Lumajang students received samples using multiple regression analysis to approve the hypothesis proposed in this study. To show a significant interest between product quality and intention to buy, while the value and importance are not significant to the intention to buy a motorcycle in Lumajang. The intention to buy can be done if the product quality is very good.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/166 Pengaruh Rasio CAMEL terhadap Financial Distress pada Sektor Perbankan 2019-07-11T03:57:08+00:00 Suci Aminah suciaminah8@gmail.com Noviansyah Rizal noviansyah.rizal@gmail.com Muhammad Taufik muhammadtaufiq.sh@gmail.com <p><em>This research was conducted with the aim to determine the effect of the CAMEL ratio on financial distress in the banking sector listed on the Indonesia Stock Exchange. The CAMEL ratio is proxied to be Capital Adequary Ratio (CAR), Non Performing Loans (NPL), Return On Assets (ROA), Operational Costs to Operating Income (BOPO), and Loan to Deposite Ratio (LDR). Sampling of this study used purposive sampling, with a population of 43 banks listed on the Indonesia Stock Exchange in the period 2015-2017. From this population, 30 (thirty) banks were obtained. The data analysis method used is descriptive statistical method and multiple linear regression method. The results of this study indicate that partially, the Capital Adequary Ratio (CAR), Non Performing Loans (NPL), Return On Assets (ROA), Operational Costs to Operating Income (BOPO) Partially Loan to Deposite Ratio (LDR) has no significant effect towards Financial Distress in banking companies listed on the Indonesia Stock Exchange.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/170 Implementasi PSAK No. 45 Pada Organisasi Nirlaba 2019-07-11T04:00:31+00:00 Afifah Machfiana afifah.machfiana@gmail.com Neny Tri Indrianasari neny@mail.com Moh. Hudi Setyobakti mohudisetyo@mail.com <p><em>The Indonesian Institute of Accountants has issued financial accounting standards that are used for non-profit organizations. The standard is Statement of Financial Accounting Standards (PSAK No. 45) concerning financial reporting of non-profit organizations. The study was conducted at Poliklinik Kesehatan 05.09.02 Lumajang which is one of a kind of non-profit organization. This study aims to determine how the implementation of PSAK No. 45 at Poliklinik Kesehatan 05.09.02 Lumajang. The method used is descriptive quantitative whose nature describes, compares, and describes a data. Data collection uses documentation techniques. The results and conclusions of this study are the financial statements available at Poliklinik Kesehatan 05.09.02 Lumajang has not implemented the preparation of financial statements in accordance with PSAK No. 45. So the researcher implements the financial statements of Poliklinik Kesehatan 05.09.02 Lumajang in accordance with PSAK No. 45 includes financial position reports, activity reports, cash flow statements, and notes to financial statements. Report on financial position in the form of assets, liabilities and net assets. the activity report presents an increase in unrestricted net assets and a temporary decrease in net assets. The cash flow report presents cash receipts and expenditures which result in a decrease in assets in cash and cash equivalents. Notes to financial statements provide additional information in financial position reports, activity reports, and cash flow statements. Poliklinik Kesehatan 05.09.02 Lumajang needs to conduct training in the implementation of PSAK No. 45 so that information about financial reporting is easier to understand, has relevance, and has a high appeal.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/168 Peranan Internal Cash Flow, Insider Ownership, Kesempatan Investasi dan Ukuran Perusahaan Pengaruhnya terhadap Capital Expenditure 2019-07-11T04:00:53+00:00 Faiz Hidayati hidayati21faiz@gmail.com Ainun Jariah hidayati21faiz@gmail.com Ninik Lukiana hidayati21faiz@gmail.com <p><em>Determination of funding decisions, namely capital expenditure will be influenced by various interests in the company. This often leads to conflict, one of which is between the principal and the agent which is explained by agency theory. The purpose of this study was to determine the effect of internal cash flow, insider ownership, investment opportunity and company size partially and simultaneously on capital expenditure in automotive and component companies in the Indonesia Stock Exchange for the period 2015-2017. With the method of multiple linear regression analysis, the results of the study show that partially the variables that significantly influence capital expenditure are internal cash flow and firm size. The F test results show that the four independent variables have a simultaneous effect on capital expenditure, with a determinant coefficient of 0.893, meaning that 89.3% of capital expenditure can be explained by internal cash flow, insider ownership, investment opportunity and firm size while the remaining 10.7% capital expenditure is explained by other variables, namely sales, capital intensity, dividend payout ratio, profitability, and business risk.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/169 Strategi Membangun Kepuasan Pelanggan Melalui Kualitas Produk, Kualitas Pelayanan Dan Citra Merek Pada Tv Berlangganan Lumajang Vision 2019-07-11T04:01:57+00:00 Eko Purnomo ekopurnomo8408@gmail.com Hartono Hartono hartono.wiga234@yahoo.com Tri Palupi Robustin tripalupi87@gmail.com <p><em>Customer satisfaction for a product or service can be determined from the company's performance to continually improve the quality of its products or services. A review of previous studies conducted shows customer satisfaction can be achieved by improving the quality of both products or services. This finding directs this research in providing empirical evidence relating to the effect of product quality variables, service quality and brand image on customer satisfaction. The data in this study were obtained through interviews using questionnaires on the Likert scale. The analysis used Multiple Linear Regression, with processing of SPSS 21 data. The results show product quality obtained by the value of tcount = 3.262 with a significance of 0.002. By using a significance limit of 5% or 0.05 obtained by t table of ± 1.665. t count (3,262)&gt; t table (1,665) and service quality has been obtained t value = 3.223 with a significance of 0.002. By using a significance limit of 5% or 0.05 obtained by t table of ± 1.665 shows t count (3.223)&gt; t table (1,665). Likewise, the brand image has been obtained by t count = 2.153 with a significance of 0.035. By using a significance limit of 5% or 0.05, obtained t table of ± 1.665 shows t count (2.153)&gt; t table (1.665). The three variables have a significant influence on customer satisfaction. The purpose of this study was to determine the level of customer satisfaction on Lumajang Vision subscription TV, seen from the products, services and brand image of Lumajang Vision. Seeing a significant influence on the three variables, it is expected that Lumajang Vision is able to maintain and improve product quality and service quality, in order to achieve customer satisfaction that affects employee profits and welfare.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/171 Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Kebijakan Dividen 2019-07-11T04:02:17+00:00 Anisah Anisah anisah_ahmad07@yahoo.com <p><em>This research was conducted to determine the effect of variables Current Ratio, Debt to Equity Ratio and Return On Assets on Dividend Payout Ratio in manufacturing companies listed on the Indonesia Stock Exchange. The purpose of this study is to measure and analyze the influence of corporate financial ratios in manufacturing companies listed on the Stock Exchange during the 2013-2016 research year. The technique used in this study is Purposive Sampling technique with criteria: 1) Manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2016. 2) The company presents complete financial statements during the research year. 3) The company distributes dividends during the research year. Data obtained by 23 sample companies from 144 manufacturing companies registered on the IDX. The analysis technique used is multiple linear regression and hypothesis testing using t test, f test and classic assumption test. The analysis shows that the Current Ratio, Debt to Equity Ratio, Return On Assets variables significantly influence the Dividend Payout Ratio.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/167 Implementasi Pelatihan Dan Pengembangan Dalam Peningkatan Kinerja Guru (Studi Kasus Di SMK Negeri 2 Lumajang) 2019-07-11T04:02:56+00:00 Fikri Agassi Zakaria defi.sari51@yahoo.co.id Musringah Musringah defi.sari51@yahoo.co.id Ainun Jariah defi.sari51@yahoo.co.id <p>The purpose of this research is to study the extent of training and development in improving the performance of teachers. This research was conducted on the teachers of SMK Negeri 2 Lumajang. This research method uses qualitative research methods by studying case studies by taking subjects using purposive sampling. In the training house (IHT) consists of Preparation of Learning Tools and Preparation of Learning Modules</p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/173 Fluktuasi Pembagian Dividen Melalui Kinerja Keuangan pada Perusahaan IDX30 yang Terdaftar di Bursa Efek Indonesia 2019-07-11T04:06:35+00:00 Noviarti ikhsan noviarti972@gmail.com Ninik Lukiana ibundaninik@gmail.com Nawangsih Nawangsih lovinawang@gmail.com <p><em>The background of this study is to determine the effect of liquidity, solvency, profitability and market value on dividend policy on IDX30 companies listed on the Indonesia Stock Exchange for the period 2015-2017, partially, and to find out the most dominant variable on dividend policy. The research method used is the method of multiple linear regression analysis. The sources and types of data used are internal data in the form of the company's annual financial report data. The sampling technique used in this study was purposive sampling, and produced 22 companies as the research sample. The results showed partially that liquidity and solvency variables did not have a significant effect on dividend policy, while profitability and market value had a significant effect on dividend policy with the variable that had the dominant influence on profitability. The coefficient of determination (R Square) obtained a value of 0.487 which shows that 48.7% of the dividend policy is explained by liquidity, solvency, profitability and stock values ​​while the remaining 51.2% dividend policy is influenced by other variables not examined in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/174 Analisis Dimensi Gaya Hidup Terhadap Keputusan Pembelian Perumahan Rangga Regency Di Lumajang 2019-07-11T04:07:19+00:00 Edo Kusuma Hadi Putra defi.sari51@yahoo.co.id Ainun Jariah defi.sari51@yahoo.co.id Anisatul Fauziah defi.sari51@yahoo.co.id <p><em>The lifestyle of a society will be different from that of others. Even from the time of the lifestyle of an individual and a particular group of people will move dynamically. The study aims to determine the influence of lifestyle dimensions consisting of activities, interests and opinions on purchasing</em><em> housing </em>rangga regency<em> Lumajang either partially or simultaneously. The study was conducted on 40 respondents by using multiple linear regression analysis is there is no influence of lifestyle dimension consisting of activity, interest and opinion to purchase decision, and there is influence of lifestyle dimension consisting of activity, interest and opinion simultaneously to decision of purchasing</em><em> housing </em>rangga regency<em> Lumajang. With the result of determination coefficient indicate that 32,2% purchase decision can be explained by independent variable that is lifestyle dimension consisting of activity, interest and opinion, while the rest is 67,8% purchasing decision influenced by other variables not examined in this research. The limitation of this study is to study only lifestyle dimension consisting of activity, interest and opinion as factors influencing purchasing decision, while other variables that can influence purchasing decision are expected to be examined by next researcher in different period and place.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/175 Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Belanja Modal pada Pemerintah Provinsi Di Indonesia Tahun Periode 2015-2017 2019-07-11T04:10:12+00:00 Intan Savirra Aidah Rachim Aidahrachim@gmail.com Ratna Wijayanti Daniar Paramita pradnyataj@gmail.com Noviansyah Rizal noviansyah.rizal@gmail.com <p><em>Balanced funds is the existence of a fund consisting of general allocation fund, special allocation fund coming from the national budget and derived from the center in order to fund the implementation of decentralization with the aim of creating efficient and effectiveness. local resources managementThe purpose is to see if there an effect, local revenue general allocation fund, special allocation fund for capital expenditure on administration.Sample from the study are government proinsi year period in indonesia 2015 - 2017, where produce 28 provinces meenuhi sesuia criteria. samplingThe data analysis technique used is. multiple linear regression analysisBased on the results of the analysis is known that local revenue and general allocation funds have had a positive impact with significantly to, capital expenditure while special allocation fund will not affect. capital expenditure.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/176 Fluktuasi Kebijakan Dividen Berdasarkan Kepemilikan Manajerial, Debt To Equity Ratio (DER), Return On Assets (ROA) 2019-07-11T04:11:06+00:00 Dindra Oktavina dindraaniv112@gmail.com Ainun Jariah anjar040820@gmail.com Jesi Irwanto jesyrwanto@gmail.com <p><em>Dividend policy is a decision whether the profits obtained by the company will be distributed to shareholders as dividends or will be held in the form of retained earnings to finance investment in the future. The purpose of this study was to determine the effect of managerial ownership, DER, and ROA on dividend policy in manufacturing companies on the Indonesia Stock Exchange for the period 2015-2017, both partially and simultaneously. The research method used is the method of multiple linear regression analysis. The results show partially that managerial ownership and return on assets (ROA) variables do not significantly influence dividend policy while the debt to equity ratio (DER) has a significant negative effect on dividend policy. Simultaneously managerial ownership, debt to equity ratio (DER), and return on assets (ROA) significantly influence dividend policy with a determination coefficient of R square of 0.148, so that it can be interpreted that 14.8% dividend policy is influenced by the three independent variables consists of managerial ownership, debt to equity ratio (DER), and return on assets (ROA).</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/172 Pengaruh Brand Community dan Ekuitas Merek terhadap Loyalitas Pelanggan 2019-07-11T04:12:55+00:00 Nurlaili Nisfiyah nurlailinisfiyah02@gmail.com Nurul Alvia nurulalvia9@gmail.com Ferian Rizki Agustiar ferianrizkiagustiar@gmail.com Riza Bahtiar Sulistyan rizabahtiars@gmail.com <p><em>In Lumajang Regency began to emerge began to appear brands of motorbikes that resembled the Ninja 250R and began to form new communities of these new products. The purpose of this research is to overcome the shift from the existence of new products that form new communities. In this case in terms of brand community and brand equity in influencing customer loyalty. The method used is multiple linear regression analysis. 37 members of the 250R ninja community in Lumajang Regency were willing to be sampled. The results of the study show that the brand community has a significant effect on the customer loyalty of the Kawasaki Ninja 250R community in Lumajang. This means that the higher the brand community, the higher customer loyalty will be. But brand equity has no significant effect on customer loyalty of the Kawasaki Ninja 250R community in Lumajang. This means that the higher brand equity, the customer loyalty will remain or an increase but not significant.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/177 Peran Dimensi Service Quality Terhadap Kepuasan Nasabah Pt. Bank Cimb NiagaCabang Lumajang 2019-07-11T04:13:11+00:00 Amri Rahman defi.sari51@yahoo.co.id Tri Palupi Robustin defi.sari51@yahoo.co.id Ratna Wijayanti D.P. defi.sari51@yahoo.co.id <p><em>This study aims to analyze the role of service quality dimensions on customer satisfaction of PT. CIMB Niaga Bank Lumajang Branch. The sampling technique used in this research is Purposive sampling. The results showed that there was a significant positive influence between the dimensions of physical form and customer satisfaction of PT. CIMB Niaga Bank Lumajang Branch. While the dimensions of reliability, responsiveness, assurance, and empathy have no significant positive effect on customer satisfaction at PT. CIMB Niaga Bank Lumajang Branch. The F test results received are that there is a positive and significant relationship between the physical form of PT Bank CIMB Niaga Lumajang Branch, the reliability of PT. CIMB Niaga Bank Lumajang Branch, responsiveness of PT. CIMB Niaga Bank Lumajang Branch, guaranteed by PT. CIMB Niaga Bank Lumajang Branch and Empathy towards customer satisfaction PT. CIMB Niaga Bank Lumajang Branch. This is proven by the F test where the significance value is 0,000. The coefficient of determination in consumer satisfaction shown by Adjusted R Square is 0.547, which means that customer satisfaction 54.7% is influenced by physical manifestations, reliability, responsiveness, assurance and empathy. While 45.3% is influenced by other variables not examined by the researcher.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/178 Mekanisme Pencatatan Dana Bpjs Dalam Laporan Keuangan Rumah Sakit Wijaya Kusuma Lumajang Tinjauan Psak No. 45 2019-07-11T04:14:08+00:00 Faillah Tri Utami faillahtriutami89@gmail.com Neny Tri Indrianasari neny@mail.com Khoirul Ifa khoirulifa@mail.com <p><em>The main problem of this research is the existence of a cooperative relationship between the BPJS and the hospital. The collaboration relationship is expected to improve the quality of hospital services, to find out that hospitals are of high quality or not what is seen is in terms of service and financial reporting. This study was conducted to determine the mechanism for recording BPJS funds in financial statements at Wijaya Kusuma Lumajang Hospital.</em></p> <p><em>This type of research method is classified as descriptive qualitative research methods, while the data source of this study is the financial statements of Wijaya Kusuma Lumajang Hospital, then the data collection method used is case studies and interviews then management techniques and data analysis is done through two stages of data analysis during collection data and data analysis after data collection.</em></p> <p><em>The results of this study indicate that the mechanism for recording BPJS funds is in accordance with PSAK No. 45 and in making financial reports Wijaya Kusuma Hospital has referred to PSAK No. 45. The difference found in this study is the difference in the mention of terms</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/181 Implementasi Strategi Pemasaran Pariwisata Untuk Meningkatkan Kepuasan Wisatawan Berkunjung Ke Desa Gucialit Kecamatan Gucialit Kabupaten LumajangStudi Kasus Pada Komunitas Gowa (Guciailit Organisasi Wisata Alam) 2019-07-11T04:17:21+00:00 Paiman Paiman defi.sari51@yahoo.co.id Nawangsih Nawangsih defi.sari51@yahoo.co.id Kasno Kasno defi.sari51@yahoo.co.id <p><em>The role of a community in the field of tourism is very important, especially helping to market tourism, helping services to increase tourist satisfaction and contribute to regional development. Community according to the Big Indonesian Language Dictionary (KKBI) is social group consisting of several people with diverse backgrounds, who share similar interests. One of the local communities in Gucialit Village is the GOWA Community (Gucialit Nature Tourism Organization). The establishment of GOWA based on the same interest and concern for the surrounding environment, aiming to help preserve and develop tourism villages. The problems in this research are: how is the implementation of the marketing strategy implemented by the GOWA Community, how is the response of tourist satisfaction after visiting Gucialit Village. This research is a type of qualitative research. Data collection techniques using observation, interviews, documentation.Sampling using purposive sampling technique. Data collection techniques using data reduction, data models, verification conclusions. The results of the study show that the marketing strategy includes product, price, distribution, promotion, human resources, physical evidence and process. Where the tourist village in Gucialit found constraints related to distribution, mainly due to inadequate road access, and the superior products produced namely Gucialit coffee have increasingly disappeared from circulation. While tourist satisfaction regarding facilities, for example: limited park bench, lack of awareness of disposing of garbage in its place, inadequate parking facilities, the availability of information centers is still limited</em>.</p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/179 Analisis Perlakuan Akuntansi Aset Tetap Pada Koperasi Serba Usaha Manda Group Berdasarkan PSAK No.16 2019-07-11T04:18:04+00:00 Wahyu Hidayati wahyuhidayati251@gmail.com Noviansyah Rizal wahyuhidayati251@gmail.com Muchamad Taufiq wahyuhidayati251@gmail.com <p><em>In this study have the purpose of analyzing the accounting treatment of fixed assets in Amanda Cooperation Groups with PSAK No.16, this research uses descriptive quantitative menthods. The type of data used is internal data and secondary data seurces. The object of this research the cooperative Manda Group is financial institution. The results of the study show that, there is still a discrepancy in the accounting treatment of fixed assets with PSAK No.16, such as land and building records in the list of fixed assets, the collection of assets that are not separated between fixed assets charged with fixed assets that can be depreciated, calculation of depreciation policies that are not consistent from years, and the calculation of misstatements that affect company profits.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/182 Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Financial Distress 2019-07-11T04:19:43+00:00 Intan Meri Fardania intanmerifardania@gmail.com Emmy Eremawati emmy.ermawati01@gmail.com Wimbo Wiyono wimbowiyono720@gmail.com <p><em>This study aims to determine the effect of Liquidity, Solvability and Profitability on Financial Distress. The population in this study is the Food and Beverage Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was determined using the purposive sampling method, which was obtained by 14 companies. The results obtained in this study that Liquidity and Profitability do not have a significant effect on Financial Distress, while Solvability has a significant influence on Financial Distress.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/180 Determinan Struktur Modal 2019-07-11T04:19:56+00:00 Nur Halimah Nurhalimah3622@yahoo.co.id Sukma Irdiana Nurhalimah3622@yahoo.co.id Ainun Jariah Nurhalimah3622@yahoo.co.id <p><em>The purpose of this study was to obtain empirical evidence and find clarity about the effect of the variable Return of Assets (ROA), Quick Ratio (QR), and Ln (total assets) affecting the Debt to Equity Ratio (DER) in property companies in the Indonesia Stock Exchange (IDX) 2015-2017 period, both partially and simultaneously. The sample selection method used was purposive sampling and the analysis model used was multiple linear regression analysis. The results showed that partially Return of Assets (ROA) and Ln (total assets) had an effect on Debt to Equity Ratio (DER) while Quick Ratio (QR) had no effect on Debt to Equity Ratio (DER). Simultaneously the results of the study indicate that there is a significant effect between Return of Assets (ROA), Quick Ratio (QR), and Ln (total assets) to the Debt to Equity Ratio (DER). While the value of R Square of 0.435 or 43.5% shows that the contribution of the effect of Return of Assets (ROA), Quick Ratio (QR), and Ln (total assets) to Debt to Equity Ratio (DER) is 43.5% and the remainder is 56.5% is influenced by other variables not included in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/183 Analisis Strurktur Organisasi, Kompetensi dan Kematangan Karir Terhadap Kinerja Babinsa Kodim 0821/Lumajang 2019-07-11T04:22:04+00:00 Agung Budiyono defi.sari51@yahoo.co.id Musringah Musringah defi.sari51@yahoo.co.id Riza Bahtiar Sulistyan defi.sari51@yahoo.co.id <p><em>Babinsa is the executor of the TNI AD territorial organization that refers to the quality of assignments where it is necessary to pay attention to the position, competence and maturity of his career. Where in the related research there is a positive relationship from the relationship to performance which from several things has some differences and similarities in the Babinsa Kodim 0821. So that the uniqueness that needs to be done research is related to several variables between organizational structure, competence and career maturity. Data obtained with the help of questionnaires using a Likert scale 1-5 and dinalisis using multiple linear regression tests. Respondents were drawn from a population of 212 people using the simple random sampling method and obtained as many as 80 respondents. Resulting in an insignificant relationship between organizational structure on performance due to organizational regulatory ties, a non-significant relationship between competency and performance caused by an assignment order by the boss. But career maturity has no relation to Babinsa's performance because in the placement of employees the suitability between levels of office is due to the need for a decree that is if the decision letter does not yet exist then the performance will be normal or below standard.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/185 Menilai Gaya Hidup, Persepsi, dan Kepuasan pada Online Repurchase Intention di Indomaret Citrodiwangsan Kabupaten Lumajang 2019-07-11T04:23:26+00:00 Sulaiman Sulaiman sulaimansaja86@gmail.com Riza Bahtiar Sulistyan rizabahtiars@gmail.com Ninik Lukiana ibundaninik@gmail.com <p><em>In the digital many companies do online marketing, customers make purchases because of the ease of shopping online, just using the cellphone we want to go home without having to come to the traditional market, this is enough to make shopping on Klikindomaret.com interest. A person's lifestyle is quite diverse depending on activities, interests, and opinions, consumer perceptions of online shopping are different, and the satisfaction that consumers feel about online purchases is very diverse, so that this is needed for proof. There are 60 respondents who use the Klikindmaret.com service willing to be a sample of research using a multiple linear regression analysis approach. The results of the study show that lifestyle variables and satisfaction have a significant effect on online repurchase intention, while the perception does not affect the online repurchase intention. So, in improving lifestyle and satisfaction, it will have an impact in increasing the online repurchase intention. But it can also be by developing perceptions.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/184 Es Pulai (Es Puter Sari Kedelai) Strategi Inovasi Produk Dari Susu Kedelai 2019-07-11T04:26:08+00:00 Miranda Miranda miranda41298@gmail.com Randore Zona Bareta randore.lmj@gmail.com Fadhillah Nur Annisa annisa12fadhillah@gmail.com Anggita Silvia anggitasilvia123@gmail.com Slamet Bawon slametbawon87@gmail.com <p><em>Today a lot of culinary efforts have gone bankrupt because of the many competitors who are able to compete in the market. Not only that, in this digital marketing era, there are so many merchants selling products offered online or using the internet. One product that has a decrease in selling value is soy milk. Many new products can attract consumers to move hearts, so soy milk is less desirable for consumption or purchase. Therefore, there are new product innovations made from new bases that can become the popularity of the people today, namely ES PULAI (Es Puter Sari Kedelai) Product Innovation Strategy from Soy Milk. The business description planned from the ES PULAI process is expected to provide financial benefits and become a business opportunity that provides job applications for the surrounding community. With capital of determination and high enthusiasm this product is able to be developed into an independent business because the manufacturing process is classified as easy to practice. In addition, it aims to create business opportunities and job opportunities, also to develop creativity in entrepreneurship. The method in processing this product has several stages including the first stage, is preparation where the team performs the division of work tasks. Second, Training in Management and manufacture of Pulai Ice. The third stage is the implementation and processing with the initial step of preparing the tools and materials needed. Fourth, after the product has been created, the next process is marketing results. Finally, monitoring and evaluation to find out and correct errors that might be corrected. So this product can be developed to become a business opportunity that attracts the attention of the public and in the future can become a typical culinary Lumajang.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/188 Analisis Pengaruh Profitabilitas dan Kebijakan Deviden terhadap Nilai Perusahaan 2019-07-11T04:26:44+00:00 Eka Dila Maulidiana ekadilam@gmail.com Ratna Wijayanti Daniar paramita pradnyataj@gmail.com Noviansyah Rizal noviansyah.rizal@gmail.com <p><em>The purpose of this research is to know the influence of profitability and policy of the dividend against the company's value both partially and simultaneously. The research conducts a test of hypotheses stating there is profitability and policy deviation against the company's value. The research method used is a statistical method of multiple linear regression. The results showed that for variable profitability has an influence on the value of the company and for the dividend policy variables have an influence on the value of the company. While simultaneously influence the influence of profitability and policy deviation against the value of the company with a coefficient of determination (adjusted R2) obtained by 0.794. This means that the free variables (profitability and dividend policy) are able to explain the company's value by 79%, while the remainder is 100%-79% = 21% is described by factors other than the researched variables that affect the value of Company. The limitation of this research is to examine only the influence of profitability and policy of dividend against corporate values. Other variables that affect net profit are expected to be examined by subsequent researchers.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/187 Pengaruh Kepribadian, Lingkungan Keluarga, Dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa STIE Widya Gama Lumajang 2019-07-11T04:27:21+00:00 Mughni Nurul Maulida defi.sari51@yahoo.co.id Sukma Irdiana defi.sari51@yahoo.co.id Anisatul Fauziah Fauziah defi.sari51@yahoo.co.id <p><em>The purpose of this study was to determine the effect of personality, family environment and entrepreneurship education partially and simultaneously on the interests of STIE Widya Gama Lumajang students. This type of research is quantitative research. This research was conducted with 80 respondents. The sample selection method used was purposive sampling and the analysis model used was simple linear regression analysis. Based on the results of the study, it was found that partially the personality and family environment influenced the interest of student entrepreneurship, while entrepreneurship education did not influence the interest of student entrepreneurship. But simultaneously personality, family environment and entrepreneurship education influence the interest of student entrepreneurship. The magnitude of the influence of personality, family environment and entrepreneurship education is shown by determination (R2) of 42.4% where the rest is 57.6% interest in entrepreneurship is influenced by other variables such as motivation, self-efficacy others.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/189 Analisis Penerapan Aplikasi Akuntansi Berbasis Android SI Apik Untuk Memenuhi Kebutuhan Sistem Informasi Akuntansi di Usaha Kecil (Studi Kasus pada Alfin Souvenir Lumajang) 2019-07-11T04:30:46+00:00 Nur Alfiatuz Zahro nuralfiatuzzahro@gmail.com Neny Tri Indrianasari nuralfiatuzzahro@gmail.com Mimin Yatminiwati nuralfiatuzzahro@gmail.com <p><em>This study aims to determine the application of a new accounting information system by using an Android-based smart phone, namely the Si Apik accounting application that is useful for meeting the needs of small and medium enterprises. This type of research is applied research with a Research and Development approach. The researcher used a qualitative approach with the research approach used was a case study approach. The data collection technique in this study used interview, observation, and documentation techniques. The results of Si Apik research can help meet the needs of accounting information systems in the company and can fix the old system weaknesses. The Smart Application helps companies in carrying out accounting records and making good financial reporting and in accordance with applicable rules. </em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/190 Pengaruh Roa,Der,Opm,Eps Dan Current Ratio Terhadap Harga Saham Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2017 2019-07-11T04:30:46+00:00 Putri Lorensia Paradita putrilorensia@gmail.com Muhaimin Dimyati dimyati@stie-mandala.ac.id Khoirul Ifa khoirul.ifa@gmail.com <p><em>The purpose of this study was to determine the Return On Assets, Debt to Equity Ratio, Operating Profit Margin, Earning Per Share, and Current Ratio to stock prices partially. This research was carried out on the consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The method of this study uses purposive sampling and companies that meet the sampling criteria of 18 companies. The analytical method used in this study is multiple regression analysis. From partial testing (t test). Return On Assets has no significant effect on stock prices, Debt to Equity Ratio has no significant effect on stock prices, Operating Profit Margin has no significant effect on stock prices, Earning Per share has a significant effect on stock prices, and Current Ratio has no significant effect on stock prices.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/191 Pengaruh Gaya Kepemimpinan Dan Stres Kerja Terhadap Kinerja Pegawai Pemerintah Desa Banjarwaru Kecamatan Lumajang Kabupaten Lumajang 2019-07-11T04:31:23+00:00 Faizatur Rohmah defi.sari51@yahoo.co.id Hesti Budiwati defi.sari51@yahoo.co.id Riza Bahtiar Sulistyan defi.sari51@yahoo.co.id <p><em>In an organization the existence of a leader is very important because an organization without leadership will not run optimally, in this case the character of a leader will play a role to move the organization members to achieve the goals. The situation at work is not always conducive, work stress can be experienced by anyone who can be caused by the work environment or personal factors experienced by individuals. This study aims to determine the effect of leadership style and job stress on the performance of Banjarwaru Village Government employees Lumajang District, Lumajang Regency. A total of 39 respondents were used as samples in the study. The approach uses the method of multiple linear regression analysis. The results of the t test show leadership style has a significant effect on employee performance, while work stress does not significantly influence employee performance. The results of the F test indicate that leadership style and work stress simultaneously have a significant effect on employee performance. Shown from the coefficient of determination (R<sup>2</sup>) of 40.5% of changes in performance that are influenced by leadership style and work stress while the remaining 59.5% are factors not examined in this study such as work motivation, organizational culture, work discipline , placement of human resources, work environment and communication. This study is unique when the leadership style and work stress variables are tested simultaneously both influence on employee performance while when tested partially only the leadership style has a significant effect on performance, while work stress does not significantly influence employee performance.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/186 Determinan Harga Saham pada Perusahaan LQ 45 di Bursa Efek Indonesia 2019-07-11T04:32:10+00:00 Desy Kurnia Sari desykurniasari215121976@yahoo.co.id Ainun Jariyah desykurniasari215121976@yahoo.co.id Zainul Hidayat desykurniasari215121976@yahoo.co.id <p><em>LQ45 Index is a market capitalization of 45 stocks most liquid and capitalized large is an indicator of liquidation. The purpose of this study was to determine the effect of profitability, leverage, and partially to the market value of the stock price on the stock exchanges of Indonesia, and to determine the effect of profitability, leverage, and values ​​to the market simultaneously. The method used is multiple linear regression method. Sources and types of data used is the internal data and secondary form of annual financial statements. The sampling technique used in this research is purposive sampling, and produces 39 companies as samples. The results showed partial variable profitability, leverage, and significant effect on the market value of the stock price. Simultaneously variable profitability, leverage, and market value have a significant effect on stock prices with determinant coefficient obtained a value of 0.496 which indicates that 49% of the stock price can be explained by the profitability, leverage, and market value while the remaining 51% of the stock price is influenced by variables others were not examined in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/192 Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017 2019-07-11T04:37:31+00:00 Dwi Lesmana Putra leeconkwee@gmail.com Yahdi Yahdi leeconkwee@gmail.com Ratna Wijayanti Daniar Paramita leeconkwee@gmail.com <p><em>Working capital is a very important element in the company because without adequate working capital, the operational activities of a company can not be held. With the rapid development of this business world so that there is intense competition between similar companies, get the capital adequacy of work it becomes the main factor that pay attention. To be able to compete with other companies, companies must be able to manage all the wealth possessed effectively so that the company can run well. This study was conducted to determine whether cash turnover and receivable turnover affect the profitability (ROA), this study uses secondary data that is the annual financial statements of food and beverage sub-sector manufacturing companies listed in the Indonesian Stock Exchange for the period of 2013-2016. Data analysis techniques used in this study is multiple linear regression analysis techniques with the help of SPSS version 24. The results showed the influence between cash turnover variables and receivables turnover to ROA</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/195 Analisis Sekutitas Secara Fundamental terhadap Harga Saham di Bursa Efek Indonesia 2019-07-11T04:37:48+00:00 Nurhayati Faradisi nike.chen16@gmail.com Ainun Jariah nike.chen16@gmail.com Sukma Irdiana nike.chen16@gmail.com <p><em>High and low stock prices can describe the performance of a company. The technique that is often used in analyzing stock prices is fundamental analysts. Fundamental factors used to analyze stock prices in this study are liquidity, solvency, activity, profitability, and market value measured using the current ratio, debt to equity ratio, total asset turnover, net profit margin, and earnings per share. The purpose of this study is to determine the effect of liquidity, solvency, activity, profitability, and market value partially and simultaneously on stock prices on the Indonesia Stock Exchange. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2015 - 2017 with a sample of 41 companies. The sampling technique used in this study was purposive sampling, using multiple linear regression methods. The results of the study show that partially the variables that have a significant effect on stock prices are activity and market value. The results of the F test indicate that five independent variables have a simultaneous influence on stock prices. The results of R<sup>2</sup> test show that the determinant is 0.474. This means that 47.4% of the stock price can be explained by liquidity, solvency, activity, profitability, and market value, while the remaining 52.6% of the stock price is explained by variables or other causes outside the model.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/193 Implementasi Bauran Promosi Terhadap Kepuasan Pengunjung Pada Wisata Hutan Bambu Sumbermujur-Lumajang 2019-07-11T04:38:26+00:00 Ida Lestari defi.sari51@yahoo.co.id Ainun Jariah defi.sari51@yahoo.co.id Zainul Hidayat defi.sari51@yahoo.co.id <p><em>This study aims to determine the implementation of the promotion mix of visitor satisfaction on tourism in the Sumbermujur Lumajang bamboo forest, both partially and simultaneously. The research method used is the method of multiple linear regression analysis. This study uses a type of quantitative research. The population in this study were all visitors to the bamboo forest tour. The sampling technique of this study uses sampling insidential. The results show partially that the promotion mix variable does not significantly influence visitor satisfaction. Simultaneously the promotion mix has a significant effect on visitor satisfaction with a determination coefficient of R square of 0.267 so it can be interpreted that 26.7% of visitor satisfaction can be explained by independent variables namely advertising, sales promotion, personal selling, public relations and direct marketing while the remaining 73,3% of visitor satisfaction is influenced by other variables not examined in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/194 Pengaruh Perputaran Piutangdan Perputaran Kasterhadap Likuiditas Perusahaan Manufaktur Sektor Industri Barang Konsumsiyang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2017 2019-07-11T04:38:31+00:00 Nidya Maya Octarini nidyamayao@gmail.com Noviansyah Rizal noviansyah.rizal@gmail.com Fetri Setyo Liyundira liyundira90@gmail.com <p><em>The purpose of this study is to determine the effect of accounts receivable turnover and cash turnover on company liquidity. This study uses descriptive research with a quantitative approach. The object of this study is the effect of accounts receivable turnover and cash turnover at the level of company liquidity for the period 2016-2017. The population in this study were 43 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Selected company samples based on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) have full reports from 2016 to 2017. Analysis Techniques Data used is multiple linear regression. The results of this study are that the accounts receivable turnover variable partially has a positive but not significant effect on liquidity while the cash turnover partially has a negative but significant effect on liquidity in the consumer goods manufacturing industry listed on the Indonesian Stock Exchange in the period 2016-2017.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/198 Keefektifan Penyusunan Laporan Keuangan Menggunakan Sleekr Accounting 2019-07-11T04:41:33+00:00 Devi Rahmania feritaekaheriyani14@gmail.com Ferita Eka Heriyani feritaekaheriyani14@gmail.com <p>Financial statements are to provide financial information about a business entity that will be used by interested parties as a consideration in making economic decisions. Sleekr Accounting is a cloud accounting accounting system that can be used by Small and Medium Enterprises and modern companies in Indonesia. Sleekr Accounting is used to meet the standard requirements for managing financial information systems within the company so that the company's financial records run well.</p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/196 Analisis Efektivitas dan Kontribusi Penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lumajang 2019-07-11T04:41:45+00:00 Diana Nur Octavia diananocta@gmail.com Noviansyah Rizal diananocta@gmail.com Agus Salim diananocta@gmail.com <p><em>Charges for Acquisition of Land and Building Rights (BPHTB) is one of the Regional Taxes which has a large contribution to Regional Original Income (PAD). The purpose of this research is to know how the level of effectiveness and contribution to the acquisition of land and building rights (BPHTB) to the Regional Original Revenue (PAD) of Lumajang Regency.</em> <em>The research method used is descriptive quantitative method. The result showed that the effectiveness of the receipt of Customs and Land Rights (BPHTB) fees in Lumajang Regency during 2014 to 2018 it was included in the very effective category even though every year there was an increase and decrease because the effectiveness level has exceeded 100%.</em> <em>And for the level of contribution to the acquisition of land and building rights (BPHTB) on regional original income (PAD) included in the very less category</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/199 Persepsi Kualitas Layanan dan Harga untuk Meningkatkan Kepuasan Pelanggan (Studi Kasus pada Rumah Makan Serambi Pujasera Klojen Lumajang) 2019-07-11T04:42:01+00:00 Ubay Dillah defi.sari51@yahoo.co.id Riza Bahtiar Sulistyan defi.sari51@yahoo.co.id Jesi Irwanto defi.sari51@yahoo.co.id <p><em>Factor customer satisfaction of them perception the quality of services and price, problems in this study is whether the quality of services and price influences customer satisfaction of pujasera lumajang klojen eat portico.The purpose of this research to aware of the perceptual effect the quality of services and price to customer satisfaction of pujasera lumajang klojen eat portico.Variable the research is perception the quality of services( x1 ),&nbsp; price ( x2 ) and customer satisfaction ( Y ). Type research it is research quantitative and research methodology used is descriptive analysis and regression analysis linear berganda.Research he obtained persamaaan linear regression berganda = 2,788 0.393 x1 + + x2 0,253.The partial&nbsp; ( test t ) show that the quality of services significant to customer satisfaction.While the price does not have positive and significantly to customer satisfaction obtained from the results of the t not that 1,791 0,80 table with a significant degree. A coefficient determination ( r2 ) 0,257, as much as this means 25,7 % customer satisfaction at the diner portico food court klojen lumajang affected by the quality of services and the price of the remaining 74,3 % on an eating house portico food court klojen lumajang influenced by other variables that are out of the studied. variable</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/197 Dampak Kinerja Keuangan, Harga Saham terhadap Kebijakan Dividen yang Masuk di Idx High Dividend 20 2019-07-11T04:42:46+00:00 Ainindia Maghfiroh aiainin46@gmail.com Ninik Lukiana aiainin46@gmail.com Sukma Irdiana aiainin46@gmail.com <p><em>Dividends are the distribution of profits received by investors when investing. Investors must analyze related companies. Investors can see companies that pay dividends at IDX High Dividend 20 because this company is a company that pays dividends regularly for 3 years. This study was conducted to test and analyze the impact of liquidity, profitability, market value, and stock prices partially and simultaneously on dividend policy in companies that enter in IDX High Dividend 20. The method used is a multiple linear regression statistical method. The type of data used is secondary data in the form of financial report documents, and data sources are internal data and external data. The sampling technique uses nonprobability sampling techniques with saturated sampling techniques that produce 20 companies as the research sample. The results of the study show that liquidity and market value partially have an impact on dividend policy, while for profitability and stock prices do not have an impact on dividend policy. Simultaneously liquidity, profitability, market value, and stock prices have an impact on dividend policy with a R square value of 34.7%. The limitations of this study only use variable liquidity, profitability, market value, and stock prices to determine the impact on dividend policy.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/200 Pengaruh Profitabilitas dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indinesia 2019-07-11T04:44:28+00:00 Hesti Shofil Fadillah Hestishofil17@yahoo.com Neny Tri Indrianasari neny@mail.com Mimin Yatminiwati mimin@mail.com <p><em>The purpose of this study was to determine the effect of profitability and environmental performance on the value of companies on the Indonesia Stock Exchange in the period 2016-2017. The research method used is a multiple linear regression statistical method. The sources and types of data used are internal and secondary data in the form of annual financial report data. The sampling technique used in this study was purposive sampling, with a sample of researchers there were 30 companies. The results showed partially that profitability variables have a significant effect on firm value, and environmental performance has a significant influence on firm value. Simultaneously profitability and environmental performance have a significant influence on the coefficient of determination (R Square) which is obtained with a value of 22% which indicates that 78% of company values ​​are influenced by other variables not examined in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/202 Analisis Potensi Penerimaan Pajak Restoran Dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Lumajang (Study Kasus Badan Pajak Dan Retribusi Daerah) 2019-07-11T04:45:00+00:00 Mohamad Santoso mohasantoso27@gmail.com Moh. Hudi Setyobakti hudisetyobakti@gmail.com M. Munir mohasantoso27@gmail.com <p><em>The purpose of this study was to analyze the potential of Restaurant Tax receipts, Restaurant Tax effectiveness and Restaurant Tax contributions in Lumajang Regency during 2016 until 2018. In this study the quantitative descriptive method was used to determine the potential for acceptance, effectiveness and contribution, so a research data was needed in the form of document about Restaurant Tax. The analytical model used is the analysis of the calculation of potential revenue based on the number of restaurant tax payers, calculation of Restaurant Tax effectiveness based on the realization of revenue and potential restaurant tax receipts and calculation of Restaurant Tax contributions based on the realization of Restaurant Taxes and realization of Regional Original Income (PAD) . The results of the calculation of the potential of Restaurant Tax revenues indicate that the potential of Restaurant Taxes in Lumajang Regency has a considerable potential for Restaurant Tax revenue. Restaurant Tax Effectiveness shows that in 2018 the level of restaurant tax effectiveness is included in the effective category. This is because the realization of restaurant tax received by the Regional Government is almost close to the results of the analysis of the calculation of the restaurant tax revenue potential. Restaurant Tax Contribution in Lumajang Regency as a whole is included in the very poor category.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/201 Pengaruh Brand Image dan Brand Trust Terhadap Brand Loyalty Wardah Kosmetik Studi Kasus Pada Mahasiswi STIE Widya Gama Lumajang 2019-07-11T04:46:40+00:00 Alfiyatun Ni’mah defi.sari51@yahoo.co.id Tri Palupi Robustin defi.sari51@yahoo.co.id Zainul Hidayat defi.sari51@yahoo.co.id <p><em>Wardah is a cosmetic product from various products produced by PT. Paragon Technology and Innovation with the concept of halal certified cosmetics products to provide a new understanding that halal ways of life and cosmetic products are able to blend elegantly. The study aims to determine and analyze the influence of brand image and brand trust on Wardah cosmetic brand loyalty on STIE Widya Gama Lumajang students, in this study the primary data was obtained by giving questionnaires by asking a number of questions about brand image, brand trust and brand loyalty. Secondary data obtained through documents learned through books, journals, and the internet to support research, using a sample of 60 respondents. The independent variable in this study consisted of brand image and brand trust. The dependent variable in this study is brand loyalty. The data analysis technique used is the Analysis of Multiple Linear Regression. This study uses SPSS for Windows Ver 21, the results of the study show that partially brand image has an effect on brand loyalty and brand trust does not affect brand loyalty while simultaneously brand image and brand trust influence brand loyalty. The results of the coefficient of determination show 16.1% where the remaining 83.9%, namely brand loyalty is influenced by other variables not examined in this study</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/204 Impresi Kurs, Market Value dan Interest Rate terhadap Stock Price pada Sektor Perbankan yang Terdaftar di BEI Periode 2015-2017 2019-07-11T04:47:48+00:00 Fauzi Hidayatulloh fauzifh.ff@gmail.com Ratna Wijayanti Daniar paramita pradnyataj@gmail.com Emmy Ermawati emmy.ermawati01@gmail.com <p><em>This study aims to determine the effect of exchange rates, market value and interest rates on stock prices on banking companies that are partially listed on the Indonesia Stock Exchange. The research method used is a multiple linear regression statistical method with internal data sources and secondary data types in the form of companies financial report data. The population in this study were 42 companies and obtained samples with purposive sampling techniques of 30 companies. The results showed partially that the exchange rate, market value and interest rate variables did not significantly influence the stock price. Furthermore, simultaneously the exchange rate, market value and interest rate have no effect on the stock price with a coefficient of determination (R Square) of 0.038 which indicates that 3,8% of the stock price is influenced by the exchange rate, market value and interest rate while the remaining 96,2% is influenced by variables others not examined in this study.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/205 Pelaporan Dana Desa Sebagai Perwujudan Penerapan Asas-Asas Pengelolaan Keuangan Desa di Desa Senduro Kecamatan Senduro Kabupaten Lumajang 2019-07-11T04:49:32+00:00 Linda Nuraini lindanuraini177@gmail.com Moh. Hudi Setyobakti hudisetyobakti@gmail.com Neny Tri Indrianasari indriana85@gmail.com <p><em>This study aims to determine whether the Village Fund Reporting (DD) in Senduro Village, Senduro District, Lumajang Regency has implemented Village Financial Management Principles (Transparent, Accountable, Participatory and Orderly and Budgetary Discipline) in accordance with Domestic Regulation Number 113 of 2014. Types This study used a qualitative research method using a research approach in the form of a case study, where the researcher took a case study in Senduro Village, Senduro District, Lumajang Regency. The data used in this study uses primary data derived from informants and secondary data in the form of documents or records relating to Village Funds (DD). The results of this study indicate that Dana Desa (DD) Reporting in Senduro Village, Senduro Subdistrict, Lumajang District has implemented village financial management principles (Transparent, Accountable, Participatory and Orderly and Budget Discipline), but in the transparent principle the Senduro Village government is less effective in maximizing publication through social media and print media, while in the participatory principle of the Senduro Village community there are still more passive communities than the active community in participating in village government.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/206 Analisis Pengaruh Kepercayaan, Iklan dan Persepsi Resiko Terhadap Keputusan Pembelian di situs Shopee di Kota Lumajang 2019-07-11T04:50:02+00:00 Istiqomah Istiqomah defi.sari51@yahoo.co.id Zainul Hidayat defi.sari51@yahoo.co.id Ainun Jariah defi.sari51@yahoo.co.id <p><em>The purpose of this study was to determine the effect of trust, advertising and risk perception on purchasing decisions on Shopee sites in Lumajang City both partially and simultaneously. The type of research used is descriptive with associative causal approaches. This research was conducted with a total of 60 consumers. The sampling technique used was purposive sampling technique. Hypothesis testing is done by multiple linear regression tests. through the SPSS 21 program for Windows. The results show partially the trust variables, advertisements, risk perceptions significantly influence purchasing decisions on Shopee sites in Lumajang City. And simultaneously trust, advertising and risk perception have a significant effect on purchasing decisions on Shopee sites in Lumajang City, with a coefficient of determination (R Square) obtained value of 0.113 which shows that 77% of purchasing decisions can be explained by trust, advertising and risk perception while the rest 23% of decisions are influenced by other variables not examined in this study.</em></p> <p><strong>&nbsp;</strong></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/203 Analisis Optimalisasi Portofolio dengan Capital Asset Pricing Model pada Indeks IDX30 di Indonesia 2019-07-11T04:50:13+00:00 Muchamad Viky Ayudin a.yudinvi9@gmail.com Sukma Irdiana a.yudinvi9@gmail.com Ainun Jariah a.yudinvi9@gmail.com <p><em>The Indonesian market is still a potential market in Asia, this is one of the reasons for the high investment in 2018, with capital market instruments that can be used as investment destinations. This study aims to explain the analysis of returns and risks and explain the analysis of stock optimization on the IDX30 Index with the Asset Pricing Model (CAPM) method in the formation of optimal portfolios for the 2016-2019 period. This study uses a type of descriptive research with a quantitative approach. The population in this study are all shares included in the IDX30 Index for the period 2016-2019. The sample used in this study is 18 stocks that are consistently incorporated in the IDX30 Index for the period of 2016-201</em><em>9</em><em>. The sampling technique of this study used a purposive sampling method. The variables in this study are stock returns, market returns, stock risk, and market risk. The expected return calculation uses the capital asset pricing model. Based on the results of the study to determine the optimal stock portfolio with capital asset pricing model, it shows that: (1) efficient shares with IDX30 as a market proxy amount to 8 companies While the JCI as a market proxy shows all samples included in inefficient stocks. (2) of the 8 shares included in the efficient stock, all of them cannot be used as portfolio compilers because of ERB≤0, and it can be concluded that IDX30 shares in the 2016-2019 period cannot be included to compile an optimal portfolio.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/207 Pengaruh Faktor Budaya, Faktor PribadiDan Faktor Sosial Dalam Keputusan Pembelian Rumah Di Kecamatan Kunir Kabupaten Lumajang (Studi Kasus Pada Perumahan Griya Kunir Asri) 2019-07-11T04:53:25+00:00 Reny Widya Rahma Wati defi.sari51@yahoo.co.id Tri Palupi Robustin defi.sari51@yahoo.co.id Hartono Hartono defi.sari51@yahoo.co.id <p><em>The purpose of this research to find out the influence of culture factors, personal factors and social factors on purchasing decisions houses in the Kunir district of Lumajang, partially or simultaneously. This research was conducted at Griya Kunir Asri housing estate with 54 respondents taken. This research tested the hypothesis that there is influence of culture factors, personal factors and social factors on purchasing decisions houses in the Kunir district of Lumajang. The research method used is quantitatif method with multiple linear regression analyze techniques.The results showed that culture factors, personal factors and social factors is not influence on purchasing decisions partially or simultaneously with determination coefficient is 0,036 that showed 3,6% purchasing decisions houses in the Kunir district of Lumajang can be explained by culture factors, personal factors and social factors while 96,4% purchasing decisions houses influenced by other variables not examined in this research. The limitations of this research is only examined the influence of culture factors, personal factors and social factors on purchasing decisions, while other variables that influence purchasing decisions are expected to be examined by next researcher.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/208 Analisis Pengaruh Harga, Lokasi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan 2019-07-11T04:55:21+00:00 Bayu Agus Mardika Abayu4902@gmail.com Mochammad Taufik Abayu4902@gmail.com Nawangsih Nawangsih Abdurrahim06@yahoo.com <p><em>This study aims to determine the price, location and quality of service that are simultaneously significant to customer satisfaction in Hadi Shower car and motorbike cleaning services in Lumajang. This research is a quantitative research by looking for associative relationships that are casual or research that are inquiring about the relationship between two or more variables and are causal. The samples taken were 60 people or respondents. The sample technique used is probability sampling, which is a simple random sampling. The results of this study indicate that partially price and location have no significant effect on customer satisfaction, while service quality has a significant influence on customer satisfaction in Hadi Shower car and motorbike cleaning services in Lumajang. Simultaneously the price, location and quality of service have a significant effect on customer satisfaction in the Hadi Shower car and motorbike washing services in Lumajang. The resulting multiple linear regression function Y = 1,602 + 0,221X1 + 0,182X2 + 0,463X3. The results of the coefficient of determination (R2) indicate that for 47.9% customer satisfaction can be explained by independent variables, namely price, location and service quality, while the remainder is 52.1% customer satisfaction influenced by other variables not examined in this study. The limitations of this study are only examining price, location and service quality as factors that influence customer satisfaction, while other variables that can affect customer satisfaction are expected to be investigated by future researchers in different periods and places.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/209 Strategi Marketing Mix Dalam Mempengaruhi Kepuasan Wajib Pajak Orang Pribadi Pada Badan Pajak dan Retribusi Daerah Lumajang 2019-07-11T05:00:41+00:00 Adi Wijaya Adywijaya762@yahoo.com Hartono Hartono Adywijaya762@yahoo.com Tri Palupi Robustin Adywijaya762@yahoo.com <p><em>This study aims to determine the strategy or influence of Product, Price, Promotion, Place, People, Process, Physical Evidence and Personal Taxpayer Satisfaction both partially and simultaneously. This study uses Primary data obtained from the results of questionnaires filling the satisfaction of the Community / customers of the Tax and Retribution Agency of Lumajang Region, amounting to 80 respondents. The analytical method used in this study is multiple linear regression. The results of multiple linear analysis show that Product, Price, Promotion, Place, People, Process, Physical Evidence have a positive and significant strategy towards the satisfaction of individual taxpayers both partially and simultaneously with a determinant coefficient of 22.6% can be explained by independent variables namely Product, Price, Promotion, Place, People, Process, Physical Evidence while the remaining 77.4% satisfaction of individual taxpayers is influenced by other variables not examined in this study. Based on the results of this study, the Lumajang Regional Tax and Retribution Agency maintains the suitability of the registered price / tax rate in providing tax payment services to the public / consumers so that the public / consumers still obey and pay taxes in the Lumajang Tax and Retribution Agency East Java Lumajang.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/210 Dampak Brand Image, Brand Equity Dan Brand Trust Terhadap Keputusan Pembelian Laptop Asus 2019-07-11T05:07:11+00:00 Intan Ali intanali2111@gmail.com Sukma Irdiana intanali2111@gmail.com Jesi Irwanto intanali2111@gmail.com <p><em>Increasing technology makes companies think innovatively to carry out the process of creating products which will then be marketed to consumers with the aim of meeting the needs of the community. In creating the company’s products there needs to be a brand that must be made so that consumers are able to remember the product. </em><em>This study aims to determine whether or not the influence of brand image, brand equity and brand trust on the purchase decision of Asus laptops. The type of research used is causal and the research method used is quantitative methods. This study used a sample of a population of 40 respondents, the sampling technique used in this study was Nonprobability Sampling and the technique chosen was Incidental Sampling. The results showed that brand image, brand equity and brand trust did not have a partial significant effect on purchasing decisions. But the results of the F test show that of the three brand image variables, brand equity and brand trust have a simultaneous effect on purchasing decisions with determinant coefficients of 25.9%, with the remaining 74.1%.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement## http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/211 Pengaruh Dimensi Kualitas Pelayanan terhadap Kepuasan Pelanggan pada PT. PLN (Persero) ULP Lumajang 2019-07-11T05:12:05+00:00 Hari Suprayogi suprayogiehari@yahoo.co.id Kusnanto Darmawan suprayogiehari@yahoo.co.id Kasno Kasno suprayogiehari@yahoo.co.id <p><em>This study aims to find out to know partially or simultaneously significant tangible, reliability, responsiveness, assurance, and empathy on customer satisfaction at PT. PLN (Persero) ULP Lumajang. This research is a quantitative research by looking for associative relationships that are casual or research that are inquiring about the relationship between two or more variables and are causal. The samples taken were 60 people or respondents. The sampling technique used in this study is Probability Sampling, and the technique chosen is Simple Random Sampling. The results of this study indicate that partially the dimensions of service quality consisting of tangible, reliability, responsiveness, insurance, and empathy variables did not significantly influence customer satisfaction, while simultaneously the dimensions of service quality consisted of tangible, reliability, responsiveness, insurance, and empathy has a significant influence on customer satisfaction at PT. PLN (Persero) ULP Lumajang (Case Study on New Tidal Households of Daya 900 Va). The results of the coefficient of determination (R2) indicate that as much as 30.3% customer satisfaction can be explained by independent variables namely tangible, reliability, responsiveness, assurance, and empathy, while the remainder is 69.7% customer satisfaction at PT. PLN (Persero) ULP Lumajang influenced by other variables not examined in this study such as product quality and promotion. The limitations of this study are only examining the dimensions of service quality which consist of tangible, reliability, responsiveness, assurance, and empathy variables, on customer satisfaction while other variables that can influence customer satisfaction are expected to be investigated by future researchers.</em></p> 2019-07-06T00:00:00+00:00 ##submission.copyrightStatement##