Proceedings Progress Conference http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress Progress Conference STIE Widya Gama Lumajang en-US Proceedings Progress Conference 2622-3031 THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVITY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/281 <p>This study aims to find out the effect of corporate social responsibility (CSR) on tax aggressiveness in manufacturing companies in the consumer goods industry sector in 2016-2018. In this study, tax aggressiveness is measured using the Effective Tax Rate (ETR). The independent variable used in this study is corporate social responsibility (CSR), while the dependent variable is tax aggressiveness. The sample in this study used a purposive sampling method and obtained 72 companies that fulfill the criteria. Analysis test using a simple linear regression analysis model. The results of this study indicate that the disclosure of corporate social responsibility (CSR) affects on tax aggressiveness. The high level of corporate social responsibility (CSR) disclosure results in a decrease in tax aggressiveness in a company.</p> Abdul Ghoni Ratna Wijayanti Daniar Paramita M. Wimbo Wiyono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2020-09-26 2020-09-26 3 1 1 4 FINANCIAL MANAGEMENT ANALYSIS AT SKPD http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/283 <p>In its research aims to understand and analyze financial management in working units of local personnel kabupaten lumajang in accordance with the government number 12 years 2019 about regional financial management. The research uses a qualitative methodology , engineering data collection by means of interviews and documentation, Interviews were conducted to informants involved in financial management on a body of regional human resources kabupaten lumajang and documentation of done by means of noted the results of interviews to informants the result of which than by a government regulation number 12 years 2019 about regional financial management. The results of research is in financial management of local personnel lumajang district is in line with government regulation no. 12 years 2019 about regional financial management, it is just there are problems at the start of three years on the implementation and penatausahaan when activities be done early while the budget still has not passed.In the end of activities implemented but payment is waiting for the budget passed and can be used.</p> Aderia Olivia M. Wimbo Wiyono Khoirul Ifa ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 5 11 RETURN ON INVESTMENT, DEBT TO EQUILTY RATIO, AND DEVIDEND PER SHARE TO SHARE PRICE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/284 <p>The purpose of this thesis is to study the effect of Return on Investment (ROI), Debt to Equity Ratio (DER) and Dividend Per Share (DPS) on stock price of shares in Aneka industry related companies on the Indonesia Stock Exchange, the samples used in the research of Aneka industrial companies registered on the Indonesia Stock Exchange for the period 2015-2019.&nbsp;In collecting data sources and types of data, sources are taken from Aneka industry's financial statements listed on the Indonesia Stock Exchange and types of data are secondary data from Aneka Industri's corporate financial statements listed on the Indonesia Stock Exchange.&nbsp;To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test.&nbsp;Based on research results from various ways obtained ROI, DER, and DPS showed a significant or positive effect on the stock prices of Various Industry companies listed on the Indonesia Stock Exchange in 2015-2019</p> Aditya Teguh Nugroho Sochib Sochib Khoirul Ifa ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 12 17 STOCK SPLIT AND LEVERAGE ON STOCK PRICES MANUFACTURING COMPANIES http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/286 <p>This study aims to examine the Stock Split and Leverge of share prices in consumer goods Manufacture industry companies listed on the Indonesia Stock Exchange.&nbsp;The research method used is quantitative descriptive method.&nbsp;The sampling technique was carried out using the purposive sampling method and obtained a sample of 33 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2016-2018 period.&nbsp;Data analysis used in this study was multiple linear regression.&nbsp;The results showed that the stock split variable had a significant effect on the direction of a positive relationship with the company's stock price on the Indonesia Stock Exchange.&nbsp;The leverage variable has a significant effect on the direction of the negative relationship with the company's stock price on the Indonesia Stock Exchange.&nbsp;R square value shows the contribution or contribution of the independent variables (Stock Split and Leverage) included in the regression equation to the fixed variable (Share Price) is 76.5%, while the other 23.5% is influenced by other variables not included into this study.</p> Agus Wahyudi Yanto Sochib Sochib Muhammad Mudhofar ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 18 21 THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO LOCAL REVENUE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/287 <p>Local Own Revenue (PAD) is regional revenue from various local government efforts to collect funds for the needs of the region concerned in financing routine and development activities, which consist of regional taxes, regional levies, portions of regionally owned business profits, and other original revenues legal area.&nbsp;Here the spearhead is in the local tax sector, in this case the regional taxation of the income of the region is very effective with the changes in regional regulations number 2 in 2017 and in the collection of local taxes in the period 2015-2019 have different effectiveness in terms of the percentage on average, however, the majority of the tables above have in common, many of which are very effective in their attainment of Local Revenue.&nbsp;Only one type of tax with a percentage and effectiveness is less namely Non-Metallic Mineral and Rock Tax of 73%.&nbsp;Whereas in Lumajang Regency, starting from the period of 2015-2019, in terms of tax contribution, the contribution was not contributing, the proof is that all types of tax have a less percentage. Here the type of tax that has the lowest percentage value 3 is entertainment tax with a</p> <p>percentage of 0.03%, parking tax with a percentage of 0.07%, and the next is the ground water tax of 0.15%.&nbsp;Whereas on the contrary if there is the lowest there must also be the the highest, for the highest percentage in local taxes that contribute to local revenue, namely street lighting tax with a percentage of 8.88%, the PBB-P2 tax or the Urban and Rural Land and Building Tax, which reaches the percentage 4.49%, and the following is the Building Land Acquisition Fee tax of 3.85%.</p> Akhmad Fitroh Isfariyanto M. Yahdi Sochib Sochib ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 22 26 GOOD CORPORATE GOVERNANCE ON DEBT COSTS WITH VOLUNTARY DISCLOSURE AS A MODERATING VARIABLES http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/288 <p>This study aims to determine whether&nbsp;good corporate governance&nbsp;has an effect to the cost of debt and to find out whether&nbsp;voluntary disclosure&nbsp;strengthens it or not strengthen the influence of&nbsp;good corporate governance&nbsp;on the cost of debt.&nbsp;This research is a quantitative research with regression analysis with moderating variables.&nbsp;Data used is secondary data derived from the company's annual report.&nbsp;Variable which is used in this study&nbsp;good corporate governance&nbsp;as an independent variable, cost debt as the dependent variable and&nbsp;voluntary disclosure&nbsp;as a moderating variable.&nbsp;Research The company has 60 samples with the sampling technique used&nbsp;purposive sampling&nbsp;.&nbsp;The result of this research is that&nbsp;good corporate governance has&nbsp;no effect on debt costs and&nbsp;voluntary disclosure&nbsp;strengthen the effect of&nbsp;good corporate governance&nbsp;on debt costs</p> Ari Putri Agustin Ratna Wijayanti Daniar Paramita Fetri Setyo Liyundira ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 27 30 FIXED ASSET ACCOUNTING APPLICATION IN REGIONAL DRINKING WATER COMPANY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/290 <p>This study aims to analyze the application of fixed asset accounting in the Pocong Regional Water Supply Company.&nbsp;Fixed assets are one important component in the company, both in terms of value and in terms of order to support its operational activities.&nbsp;For this reason, a very good plan and supervision is needed in determining a policy for applying fixed asset accounting based on PSAK No.&nbsp;16. The purpose of this research is to find out and analyze how the application of fixed asset accounting in the Pocong Drinking Water Regional Company.&nbsp;Pocong Sumber Drinking Water Regional Company is one of the Regionally Owned Enterprises that is engaged in the distribution of clean water to the general public, established with the aim of carrying out excellent drinking water services and has the aim of making a profit or profit.&nbsp;The method in this study uses descriptive analysis techniques using quality research.&nbsp;Based on the results of the study, that the Regional Water Company has not fully implemented PSAK No.&nbsp;16.&nbsp;this&nbsp;is because there are several characteristics of fixed assets of regional water companies that are not included in PSAK No.&nbsp;16. The company should be more careful in applying its fixed asset accounting based on PSAK No.&nbsp;16.</p> Kristiya Sri Wardani Neny Tri Indrianasari Mimin Yatminiwati ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 31 34 WORKING CAPITAL TO THE PROFITABILITY OF FOOD AND BEVERAGE SUB-SECTOR COMPANIES http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/292 <p>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 2016-2018.. 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</p> Rian Agus Wanto Muhaimin Dimyati Emmy Ermawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 66 71 DETERMINANT OF CAPITAL STRUCTURE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/293 <p>The capital market is an economic instrument which is a pillar for the public to invest as a source of financing for Indonesian companies. In connection with the capital market as a means for companies to get funds from investors. With sufficient funds the company can improve its performance. This research was conducted with the aim to find out partially and simultaneously about the analysis of factors affecting the capital structure (in the manufacturing companies in the consumer goods industry sectors listed on the Indonesia Stock Exchange for the period 2016-2017). This research uses a quantitative approach using secondary data. The research sample was 58 manufacturing companies and analyzed using SPSS. Testing the hypothesis used is a statistical test partially (t test) and simultaneously (F test). The results showed that the Assets Structure variable and Profitability partial effect on the capital structure. Variable companies size no partial influential to structure in capital. Simultaneous variable test results Asset Structure, Profitability, Firm size simultaneously influence the capital structure.</p> Mohammad Ricky Ainun Najib M. Yahdi Deni Juliasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 72 75 FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/295 <p>Financial statements are a means of communicating financial information from the results of the process of accounting activities that can help users of financial statements in decision making. Generally accepted Financial Accounting Standards are considered complicated to apply to business entities that do not have public accountability. Based on this IAI issued the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) that can accommodate accounting needs for entities that do not have public accountability. This study aims to determine whether accounting reporting at UD Surya Agung is in accordance with SAK ETAP. The data in this study are primary data obtained directly by the researcher to the parties concerned. From. This type of research is descriptive research with quantitative data. Based on the results of the discussion shows that the financial statements of UD Surya Agung is not in accordance with SAK ETAP. The financial statements used at UD Surya Agung are still very simple and not in accordance with predetermined accounting standards. This study suggests that UD Surya Agung disclose the company's accounting policies in CALK, update every component of the financial statements, and hire skilled employees in the accounting field.</p> Pipin Hariasih Moh. Hudi Setyobakti Deni Juliasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 76 82 CAPITAL STRUCTURE AND PROFITABILITY ON COMPANY VALUE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/296 <p>This study aims to find out the effect of corporate social responsibility (CSR) on tax aggressiveness in manufacturing companies in the consumer goods industry sector in 2016-2018. In this study, tax aggressiveness is measured using the Effective Tax Rate (ETR). The independent variable used in this study is corporate social responsibility (CSR), while the dependent variable is tax aggressiveness. The sample in this study used a purposive sampling method and obtained 72 companies that fulfill the criteria. Analysis test using a simple linear regression analysis model. The results of this study indicate that the disclosure of corporate social responsibility (CSR) affects on tax aggressiveness. The high level of corporate social responsibility (CSR) disclosure results in a decrease in tax aggressiveness in a company.</p> Siti Khotimah Moh. Hudi Setyo Bakti Fetri Setyo Liyundira ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 83 87 FINANCIAL MANAGEMENT IN JATIROTO VILLAGE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/297 <p>The purpose of this study was to determine the village financial management in Jatiroto village Jatiroto sub-district based on Permendagri Number 20 of 2018. This study used a qualitative method with data collection techniques, namely interviews and documentation. The object of this research is the Jatiroto Village Office, Jatiroto District, Lumajang Regency. The results showed that financial management in the village of Jatiroto was in accordance with the Minister of Home Affairs Regulation Number 20 of 2018. But there were or were lacking. This can be seen in financial management in the village, where there are still obstacles in reporting financial management that are less effective so that it can be accounted for the village head gradually. The limitation of this study is that it only examines village financial management. While other variables that affect village financial management are expected to be investigated by further researchers.</p> Achmad Alfian M. Wimbo Wiyono Khoirul Ifa ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 88 93 GOOD RELATIONSHIPS BETWEEN COLLEAGUES AND INTERNAL CONTROL ON THE PROFESSIONALISM OF INTERNAL AUDIT WORK http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/298 <p>The world of work is a world full of competition. In such a situation, employee needs to establish relationships with colleagues with competition that is sometimes very tight and makes employees very individualistic. Internal control systems are policies and procedures designed to provide adequate assurance to management that the organization is achieving its goals and objectives. One way to improve the structure of internal control is by having an internal auditor. Internal auditors will assess whether all policies set by the company are implemented properly and correctly. The purpose of this study is to determine the effect of a good relationship between coworkers and internal control partially on the professionalism of internal audit work at PT. BPR Dharma Indra Lumajang. This type of research is quantitative. The population in this study is the same as the number of samples studied, as many as 30 respondents. Data analysis methods used are multiple linear regression analysis, classic assumption test (normality test, multicollinearity test, heteroskedesticity test and autocorrelation test. Hypothesis testing is t test, as well as correlation coefficient, and coefficient of determination. The results showed that significantly good relationship between coworkers do not affect the professionalism of internal audit work.</p> Ahmad Rindang Abadi Noviansyah Rizal Mimin Yatminiwati ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 94 98 PROFITABILITY LEVELS, INVESTMENT DECISIONS, AND DIVIDEND POLICIES ON COMPANY VALUE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/299 <p>Globalization has an impact on the ease of investing. This was marked by economic growth in Indonesia. In this connection the manufacturing sector's growth was quite significant. It also can bring attraction for investors to invest. So that investors can get information for consideration for making investment decisions to match their expectations. This research was conducted with the aim to determine the effect, partially the variable Profitability Level, Investment Decision, Dividend Policy on Company Value in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research uses a quantitative approach using secondary data. The research sample was 36 manufacturing companies and analyzed using SPSS. Hypothesis testing used is a partial statistical test (t test). The results showed that the variable level of profitability, investment decisions, and dividend policy significantly influence the value of the company.</p> Yulli Tri Astutik ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 99 102 DIRECT SHOPPING AND REPORTING http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/300 <p>This study aims to find out about recording and reporting direct expenditure conducted by the Population and Civil Registry Office of Lumajang regency based on Government Regulation Number 71 of 2010 and Permendagri Number 64 of 2013 concerning Application of Accrual Based Government Accounting Standards to Local Governments. This study uses quantitative research designs descriptive. The data needed in this study is Primary data in the form of a Budget Work Plan and Budget Realization Report. The data analysis technique in this research is quantitative descriptive. The data collection method uses interview and documentation techniques. The results showed that in carrying out the recording and reporting of direct expenditure finance was fully in accordance with the Minister of Home Affairs Regulation No. 64 of 2013 concerningApplication Akrul-Based Government Accounting Standards on Regional Governments. With details of the implementation in terms of direct expenditure consisting of Employee Expenditures, Goods and Services Expenditures and Capital expenditures.</p> Atiq Zakhirul Masduqi M. Yahdi Fetri Setyo Liyundira ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-10-06 2020-10-06 3 1 103 107 INTERNAL CASH RECEIPT CONTROL SYSTEM http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/301 <p>The purpose of this study was to determine the internal control system of cash receipts in the cooperative Rahayu Pasirian Rahayu Lumajang. This research uses descriptive qualitative analysis carried out through calculations using logic to draw logical conclusions about the data being analyzed. The results of this study indicate that cash as an active current asset and its nature is very easily transferred and cannot be proven by its owner, so cash is easily embezzled. Therefore it is necessary to supervise cash. Each cooperative must have competent and honest employees to create good control in the cooperative. This is necessary because cooperatives need to have good methods for developing competencies. Storting or payment from members per day for one month will be deposited to the finance department which is done once a month for recording cash receipts. Storting results or payments from members per day for one month will be deposited to the financial department which is done once a month for recording cash receipts. The results of the one-month storting will be returned to employees for use as disbursements to cooperative members or can be called DROP.</p> Desi Irawati Moh. Hudi Setyobakti Khoirul Ifa ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-10-06 2020-10-06 3 1 108 112 LEVERAGE, RECEIVABLES, AND WORKING CAPITAL ON THE PROFITABILITY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/302 <p>This study aims to test and analyze the effect of leverage, acounts recevable and working capital turnoverto profitability in consumer goods industy companies. Research indicators used are profitability based on return on asset (ROA), leverage proxied on debt equity ratio (DER), acounts recevable turnover and working capital. This research uses secondary data from financial statements and anual report of companies included in the consumer goods industry during 2016 to 2018 there were 35 companies. Research samples were determined using the method purposive sampling, so that the sample obtained in this study were 25 companies. The magnitude of the contribution of independent data variable to dependent variable examined in this study is as big as 0,561 wich means the independent varuiable has an influence dependent variabel of 56,1% and the remaining 43,9% is influenced by variable outside the study. Hypothesis testing result show leverage, and working capital has a significant negative effect on profitability and accounts receivable turnover does not effect to company profitability</p> Diwut Raharjo Sochib Sochib Deni Juliasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 113 115 FINANCING ANALYSIS AND CREDIT SUPERVISION IN SUPPORTING INTERNAL CONTROL http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/303 <p>Bussan Auto Finance Lumajang Branch is a company engaged in the field of financing services in Lumajang. One of them is multiproduct credit financing which is expected to meet the special financing needs in the form of desired capital goods. This study aims to determine the analysis of financing and supervision in supporting internal control at the company PT. BAF Lumajang Branch. The research method is descriptive qualitative. The data source used is an internal data source. Data obtained by interview and documentation techniques. Based on research that has been done that credit financing in an effort to support internal control carried out by PT. BAF Lumajang Branch is not good, there are concurrent positions and manipulation of filing data during the loan application process and whereas the supervision of credit is quite good by supervising non-performing credit consumers, resolving it by family, giving warning letters. Based on the results of the study, it is recommended that the multiproduct surveyor's task function does not concurrently work with NMC / UMC, additional STL positions are needed, it is recommended to increase the application of the principle of prudence in extending credit to reduce the risk of problem loans</p> Etik Pratiwi Wimbo Wiyono Neny Indrianasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 116 119 THE APPLICATION OF ACCOUNTING STANDARDS IN THE FINANCIAL STATEMENTS OF MINAK KONCAR COOPERATIVE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/304 <p>The purpose of this study was to investigate and analyze the application of accounting standards in the Cooper Koncar Cooperative Financial Report of the Lumajang District Transportation Office. The method used in this study is qualitative with interview data collection techniques on several informants from cooperatives and cooperative financial report documentation which will be compared with Financial Accounting Standards Without Public Entities (SAK ETAP), where the cooperative financial accounting standards must refer to SAK ETAP applicable. The results of this study are that the Cooperative Minak Koncar of the Lumajang Regency Transportation Office still has not implemented the overall financial statement standards in accordance with SAK ETAP which should contain financial statements, balance sheet / income statement changes in equity, cash flow statements, and notes to the financial statements. In recording the Cooperative Minak Koncar only record the balance sheet and profit / loss, but some of which have been applied in accordance with SAK ETAP.</p> Galih Prasetyo Neny Tri Indrianasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 120 126 ACCOUNTING KNOWLEDGE ON PERCEPTIONS OF USE OF ACCOUNTING INFORMATION ON UMKM ACTORS http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/305 <p>The contribution of Small and Medium Enterprises (UMKM) to the economy has indeed been proven, but on the other hand this scale of business actors still faces many problems, and one of them is in managing their finances, especially in using accounting information in making various decisions. The manager's perception is strongly suspected to be one of the keys to this problem. This study aims to analyze the effect of accounting knowledge on perceptions of accounting knowledge on UMKM in Tempeh District, Lumajang Regency. The population in this study was the UMKM in the District of Tempeh Lumajang District numbered 63. The sampling technique used the slowvin formula and there were 55 respondents. Respondents in this study were UMKM in Tempeh Sub-District, Lumajang Regency. The variables used in this study are accounting knowledge and perception of the use of accounting information. The results showed that accounting knowledge had no effect on the use of accounting information. Because the knowledge of UMKM about accounting is very low.</p> Ikhwan Arif Moh. Hudi Setyobakti ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-10-06 2020-10-06 3 1 127 131 DETERMINING FIRM VALUE WITH PROFITABILITY AND SIZE OF THE COMPANY AS A MODERATING VARIABLES http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/307 <p>This study aims to determine the impact of CSR on firm value when the company's profitability increases when the size of the company increases. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange with the sample selection using a purposive sampling method. Sources of data used in this study are external data sources; the data in this study are secondary. The type of data used in this research is quantitative data. At the same time, the data used in this study are the company's annual financial statements for the period 2014-2017. CSR plays a crucial role in increasing the value of the company, the higher the social responsibility of the company towards the community and its stakeholders, the better the company value will be, increasing the value of the company when company profitability is high. Conversely, weak CSR disclosure can reduce company value when company profitability is low. An increase can also influence CSR in company size.</p> Ratna Wijayanti Daniar Paramita ##submission.copyrightStatement## https://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 191 197 CSR FIELD OF CULTURE: PRESERVING THE CULTURE IS NOT ENOUGH WITH DANCE ONLY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/308 <p>The purpose of this research is to create a model for the flow of CSR funds in the cultural sector to preserve the culture of Osing, Banyuwangi. Observations were made on three art studios that were used to implement the resulting model, namely the Laros Wangi art studio, the Sopo Ngiro Gandrung studio and the Kampoeng Batara reading garden studio. A local company that distributes CSR funds in the cultural sector is Warung Kemarang. This research is a qualitative study using an ethnographic approach. Data were collected from three art studios as fostered studios and one local company as a channel for CSR funds in the Cultural Sector. Furthermore, observations will be made on the implementation of CSR funding in the cultural sector. The results of this study concluded that implementing the distribution of CSR funds in the Cultural Sector through the assisted studios was more effective and the impact felt directly by the assisted studios. Fostered studios that do not have the equipment and equipment as well as a place to practice can take advantage of the facilities and infrastructure provided by the company to channel CSR funds in the cultural sector. Likewise with companies, the distribution of CSR funds through the fostered studio model provides more concrete evidence of the company's participation in preserving corporate culture and social responsibility.</p> Ratna Wijayanti Daniar Paramita Noviansyah Rizal Muchamad Taufiq ##submission.copyrightStatement## https://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 301 311 DIMENSIONS OF SERVICE QUALITY AGAINST PURCHASING INTENTION AT INDOMARET http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/309 <p style="text-align: justify;">Intense competition caused because visitors are ever day to be more critical and are confronted with a lot of choice of products, therefore it demands over many of the conditions of the dimensions of quality of service. The study is aimed to determine the effect of tangible, reliability, responsiveness, assurance, and e mphaty be partial towards Interests Buy society I ndomaret.&nbsp; Type of research data this is quantitative data . The sampling method used was incidental sampling method , in order to obtain 60 respondents. Mechanical analysis of the data used is analysis of regression regression. The data analysis process is done first , validity test, reliability test , classical assumption test , multiple regression analysis and then hypothesis testing . The research result is in partial shows that tangible does not affect it significantly against the interests bought and reliability does not affect it significantly towards an interest to buy , while the responsiveness effect is significantly towards an interest to buy , assurance effect is significant against the interest to buy , and empathy effect is significant against the interest to buy . Based on the results of the research have proved that employee Indomaret have responsiveness, assurance, and empathy are good for increasing interest in buying public.</p> Muhammad Solehuddin Ninik Lukiana Muhammad Taufik ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 198 205 FINANCIAL PERFORMANCE AGAINST STOCK PRICES IN TELECOMMUNICATION SUB SECTOR COMPANIES http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/310 <p>The stock price is an indicator of the success of company management, so there is a need for a decision which must be of good quality.&nbsp;So that can be used as a reference to see the business entity/company can make an assessment by looking at the side of financial performance.&nbsp;Therefore, p&nbsp;enelitian was done in order to test and analyze the financial performance terhada&nbsp;p stock prices as measured by the ratio l&nbsp;ikuiditas by proxy&nbsp;current r&nbsp;atio&nbsp;, the ratio p&nbsp;roftabilitas by proxy&nbsp;return on equity&nbsp;,&nbsp;the solvency ratio by proxy of&nbsp;debt to asset ratio&nbsp;, the market ratio with the proxy of&nbsp;earnings per share, the ratio of activity to the proxy for&nbsp;total&nbsp;asset turnover&nbsp;.&nbsp;The population of this study is the telecommunications sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.&nbsp;The sample in this study using&nbsp;purposive sampling technique&nbsp;.&nbsp;The sample in this study were 7 companies in the telecommunications sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.&nbsp;Data used is secondary data derived from the statement of financial position (balance sheet) and a comprehensive income statement via the&nbsp;website&nbsp;.&nbsp;The analysis technique uses multiple linear regression analysis.&nbsp;The results of this study indicate that there are only two independent variables that have a positive and significant effect on stock prices.&nbsp;There are independent variables, namely&nbsp;&nbsp;the liquidity ratio and the activity ratio which&nbsp;have a positive and significant effect on the company's stock price.&nbsp;Meanwhile, the other independent variables, namely&nbsp;profitability ratio, solvency ratio and market ratio&nbsp;have no effect on stock prices.</p> Meilya Veronica Adeera Putri Ainun Jariah Ninik Lukiana ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 206 212 WORK DISCIPLINE AND COMMUNICATION AGAINST JOB PERFORMANCE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/311 <p>Over time, competition in the world of economic, social and&nbsp;technological development is quite&nbsp;fierce and does not occur in a particular area but has spread evenly throughout the region.&nbsp;In Indonesia itself, there are many companies, both small, medium and large, so that companies are forced to compete and be tight in maintaining the survival of the company to further increase its competitive advantage. The purpose of this study was to analyze the effect of work discipline on employee performance at PT.&nbsp;Rembaka La Tulipe Cosmetiques.&nbsp;To analyze the influence of communication on employee performance at PT.&nbsp;Rembaka La Tulipe Cosmetiques.&nbsp;The research method used is multiple linear regression statistical methods.&nbsp;The results of testing the first hypothesis which examines the effect of work discipline on work performance indicate that there is a significant effect of work discipline on work performance at La Tulipe Cosmetics Branch of Jember.&nbsp;This means that if the work discipline increases, it will increase the level of work performance and vice versa if the discipline of work decreases it will decrease the work performance at La Tulipe Cosmetics, Jember Branch.&nbsp;The results of the second hypothesis testing which tested the effect of communication on work performance indicated that there was a significant influence of communication on work performance at La Tulipe Cosmetics Jember Branch.&nbsp;This means that if communication increases it will increase the level of work performance and vice versa if communication decreases it will decrease work performance at La Tulipe Cosmetics Jember branch.</p> Miftakhul Jannah Noer Aisyah Barlian Riza Bahtiar Sulistyan ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 213 218 MANAGERIAL OWNERSHIP, COMPANY SIZE, AND AUDIT QUALITY FINANCIAL REPORT INTEGRITY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/312 <p>The purpose of this study was to determine the effect of managerial ownership, company size and audit quality on the integrity of financial statements in industrial sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2016-2018 used in this research is secondary, in the form of company annual reports.&nbsp;Total 18 companies studied in a period of 3 years, so that yields 54 sempel.&nbsp;This type of research is quantitative research.&nbsp;Where is this research use data collection methods and process them then tested to describe hypotheses that have been set.&nbsp;Sempel selection is to use certain criteria. Data were analyzed using multiple linear regression.&nbsp;Based on the test results show that managerial ownership and audit quality have a significant effect on report integrity finance, and company size has no effect on the integrity of financial statements.&nbsp;Result Tests show that 15.7% of the variation in financial statement integrity is explained by variation The independent variables are managerial ownership, company size, and audit quality. While the remaining 84.3% is explained by other variables not included in the research model this.</p> Misri Ati Ratna Wijayanti Daniar Paramita Mimin Yatminiwati ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 219 224 SERVICE QUALITY, PRICE, AND CUSTOMER VALUE ON CUSTOMER SATISFACTION OF SERVICE USERS http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/313 <p style="text-align: justify;">Given some of the arguments about&nbsp;k&nbsp;Quality of service&nbsp;, pricing and customer value&nbsp;and based on&nbsp;customer satisfaction in the garage Sakinah Motor Pasirian&nbsp;about&nbsp;the quality of service&nbsp;that is&nbsp;owned by an employee at a cheap price and value high customer developed by pemilimk workshops, each employee can improve the quality of service&nbsp;.&nbsp;The purpose of this research un&nbsp;t&nbsp;uk know the&nbsp;impact of service quality, price&nbsp;and customer value on customer satisfaction in the garage Sakinah Motor Pasirian partial&nbsp;and simultaneous&nbsp;.&nbsp;This research conducted inPasirian Motorbike Sakinah Workshop&nbsp;with a sample taken of&nbsp;60&nbsp;respondents.&nbsp;This&nbsp;study&nbsp;tested the hypothesis which states that there is a knowing&nbsp;effect of service quality, price&nbsp;and customer value on customer satisfaction at the Pasirian Motorbike Workshop.&nbsp;The research method used is quantitative research methods with multiple linear regression analysis techniques.&nbsp;The results showed that the variable&nbsp;service quality had an&nbsp;effect on&nbsp;customer satisfaction&nbsp;, while the&nbsp;price&nbsp;variable had an&nbsp;effect&nbsp;on&nbsp;customer satisfaction and the variable customer value had an effect on customer satisfaction&nbsp;with a determination coefficient of&nbsp;0.654&nbsp;which indicates that&nbsp;65&nbsp;% of customer satisfaction at the Pasirian Motorbike Workshop by the variables&nbsp;of service quality, price&nbsp;and customer value, while the remaining&nbsp;35&nbsp;% customer satisfaction at the Pasirian Motorbike Workshop is influenced by other variables not examined in this study.&nbsp;Research on this topic can be followed up by using different populations, samples, and periods to see the potential for different research results.</p> Mochamad Farid Muflih Kasno Kasno Noer Aisyah Barlian ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 225 235 THE INFLUENCE OF WORD OF MOUTH AND BRAND TRUST ON PRODUCT PURCHASING DECISIONS http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/314 <p style="text-align: justify;">This research was conducted to determine the effect of&nbsp;<em>Word of Mouth&nbsp;</em>and&nbsp;<em>Brand Trust&nbsp;</em>on Purchasing Decisions of Eiger product users in Lumajang Regency.&nbsp;This research is a quantitative research.&nbsp;The data obtained is primary data which is the result of respondents' answers to distributed questionnaires.&nbsp;Sampling was carried out through saturated samples (census), namely those who were used as respondents were users of Eiger products in Lumajang Regency.&nbsp;Samples taken were 90 users of Eiger products in Lumajang Regency.&nbsp;Data collection was carried out through observation, interviews and questionnaires.&nbsp;The data were analyzed using multiple linear regression analysis through the SPSS program.&nbsp;The results showed that the&nbsp;<em>Word of Mouth&nbsp;</em>Partially significant influence on purchasing decisions, while&nbsp;<em>Brand Trust&nbsp;</em>also has a partially significant influence on purchasing decisions.&nbsp;It can be seen that the significant value is below 0.05 and the&nbsp;t&nbsp;value&nbsp;(239.944)&gt;&nbsp;t&nbsp;table (3.10).&nbsp;The results of this study also show that partially the&nbsp;<em>Word of Mouth&nbsp;</em>variable&nbsp;affects the purchasing decision process, the&nbsp;<em>brand trust&nbsp;</em>variable&nbsp;affects the purchasing decision process.&nbsp;In the determination test, there is an effect of 84.3% of the independent variables (&nbsp;<em>Word of Mouth&nbsp;</em>and&nbsp;<em>brand trust&nbsp;</em>) on the dependent variable (purchase decision).&nbsp;Meanwhile, 15.7% was influenced by other variables and was not included in this regression analysis, such as price, promotion,&nbsp;<em>brand image</em>,&nbsp;<em>celebrity endorser&nbsp;</em>and others.</p> Muhammad Eri Tio M. Taufik Kasno Kasno ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 236 240 IMPLEMENTATION OF MARKETING STRATEGIES TO INCREASE COMPETITIVENESS IN UMKM http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/315 <p style="text-align: justify;">The purpose of this research is to determine the marketing strategy of sari wedang MSMEs through a SWOT analysis. In determining the marketing strategy, it is necessary to know the internal factors of strengths and weaknesses, external factors of opportunities and threats. The design used in this study is descriptive qualitative. The subject of this research are company managers, employees and consumers. The research instrument was conducted by interview, observation and documentation methods. Analysis of the data used is the reduction of data, presentation of data, and the withdrawal of kesimpulan. Hasil research shows that the analysis of the environment internally has the power among others, namely the location of the strategic, product quality excellent, product variety, prices are reasonable, andthe service are friendly.While the weaknesses are employees who arrivelate, and lack of marketing. In conditions of external, chances are owned by the increasing demand of consumers, the opportunities the market area, improve marketing through media social, and quality of products recognized consumer. The threat that faced that their competitors are equal, the competitors provide prices oblique, and began to grow the company that new. Strategies that can be applied is to open a branch new, intensify promotion in the market, maintaining the quality of the products that are offered, utilizing the media of social as a means to do promotion.</p> Muhammad Maulana Malik Ninik Lukiana M. Tauifik ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 241 248 USE OF LOCAL BANANAS AS ALTERNATIVE FOOD OF SEGO GEDANG IN THE ECONOMIC VALUE http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/316 <p>The use of bananas as an alternative food for Sego Gedang, is a student service activity through the holistic village development and empowerment program or PHP2D which is carried out in Burno village with farmer group partners. The approach carried out is based on a community empowerment pattern, where the community through partners together with students identifies problems faced by partners, especially in banana management and local potential so that it can be designed into an activity by bringing together some of this information. Through this program, the issue of sego gedang is raised as part of the local wisdom values ‚Äč‚Äčthat have existed in the history of the village of Burno. The approach to presenting this research article is a descriptive qualitative method, starting from initial identification, planning, implementation and evaluation with relevant parties, namely the village head, the head of the farmer group and the bumdes management, until the program and steps are found. As a result of the activity, partners have received capacity building activities ranging from training, mentoring and pilot partnerships, especially with Bumdesa.</p> Laily Yuni Prastiwi Moh. Hudi Setyobakti ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 312 320 MOTIVATION OF WOMAN SHOPPING IN MODERN RETAIL IN SURABAYA CITY http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress/article/view/317 <p style="text-align: justify;">This research is about the shopping behavior of woman in modern retail. This research uses qualitative approach. This sample of study was 20 people, with the criteria ten women were housewives and ten working women by using snowball sampling technique. The result of the study that there are shopping behavior of women in modern retail in Surabaya. Five themes emerge in this study namely shopping motivations are about product, prices, processes and sales service. This motivation occurs because women feel more comfortable shopping in modern retail. The most motivated motivation by consumers is that consumers can get discount price.</p> Rena Febrita Sarie ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2020-09-26 2020-09-26 3 1 321 328