Browsing by Author "Gunanta, Remon"

Now showing 1 - 9 of 9
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    THE ANALYSIS OF IMPACT OF MULTINATIONAL COMPANY OPERATIONS CLOSING TO SHARE PRICE COMPANY IN INDONESIA (Study on Automotive Sector)
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Dianita, Mirna; Prayitno, Yogo Heru; Gunanta, Remon; Hadian, Niki
    Multinational companies are one indicator of development for a country. The more number of multinational companies open operations in a country, then it will have an impact for the economic improvement of the country. However, in recent years many of these multinational companies have announced retreat from all operations in Indonesia and stop the sale and import of all vehicles. Viewed from the side of investors, certainly provide a variety of responses. Some investors think of this as good news or "good news" so they will buy shares in the automotive sector, and for investors who think the news is bad news they will sell shares in the automotive sector.This study aims to test the market reaction to the closure of multinational corporation operations by examining the abnormal return around the date of announcement both at competitor companies and companies engaged in the same sector.This study is an event study and uses samples from companies listed on the Indonesia Stock Exchange on manufacturing companies in the various industry sectors, and in the automotive sub-sector and components. The test results can be concluded that there is no abnormal return around the occurrence of the announcement of the closing of multinational companies, then this indicates that there is a concurrent market reaction.
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    THE EFFECT OF ACCOUNTING INFORMATION SYSTEM ON LENDING POLICIES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Gunanta, Remon; Hadian, Niki; Marwata, Sofa Raiza; Saudi, Mohd Haizam Mohd
    The aim of the paper is to evaluate the impact of the accounting information system on lending policies in Program Kemitraan Witel Bandung . The independent variable in this study is the accounting information system and the dependent variable is the lending policies. The research method used in this research is descriptive verification research method. The results were analysed using simple linear regression analysis. The results showed that the accounting information system has a significant effect on lending policies.
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    THE EFFECT OF IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) TOWARDS PERFORMANCE OF MINING COMPANIES IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Gunanta, Remon; Roespinoedji, Roeshartono
    The purpose of this study is to find empirical evidence about the implementation of Enterprice resource planning (ERP) to implement company performance. The data used in this study is secondary data consisting of annual financial statements of companies listed on IDX for the 2016-2018 period with cross-section criteria. Furthermore, the data were analyzed using analysis using simple regression analysis. The results showed that the application of ERP had a significant positive impact on company performance generated by return on assets (ROA).
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    THE EFFECT OF PROFITABILITY ON COMPANY VALUE WITH THE IMPLEMENTATION OF ENTERPRISE RESOURCE PLANNING (ERP) AS MODERATION
    (Solid State Technology Volume: 63 Issue: 3, 2020) Gunanta, Remon
    The purpose of this study is to empirically prove the impact of the implementation of enterprise resource planning (ERP) on the relationship between company performance (profitability) and corporate value. implementation of Enterprise resource planning (ERP) has an effect on company performance. The sample used is a mining company listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study uses multiple regression methods with panel data. The results showed that profitability had an effect on corporate value, and ERP implementation had an effect on the relationship between company performance (profitability) and corporate value, as measured by return on assets (ROA).
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    MEASUREMENT OF STUDENT COGNITIVE LOADS ON COURSE KAPITASELEKTA MATHEMATICS
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Asmara, A.S; Fitri, Ayu; Gunanta, Remon
    The purpose of this study was to measure intrinsic cognitive load, extraneous cognitive load, and germane cognitive load students in the elementary school teacher education program (PGSD) at the Kapitaselekta lecture and how is the relationship between the three cognitive load components of PGSD students in the Kapitaselekta Mathematics lecture. This study uses a qualitative approach with descriptive research methods that aim to get a picture of the cognitive burden of PGSD students in the Kapitaselekta Mathematics lecture. The research subjects were PGSD students who contracted the Kapitaselekta Mathematics course in the 2018/2019 Academic Year as many as 50 students. Data analysis showed that the three components of the cognitive load filter correlated significantly even though the correlation was weak for several sub-concepts at the Kapitaselekta Mathematics.
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    METAMORPHOSIS OF LEARNING METHODS IN UNIVERSITY (Phenomenological Study on Students of Economics Faculty At Widyatama University of Bandung)
    (Universitas Widyatama, 2014-02-14) Manurung, Daniel T. H.; Gunanta, Remon; Hadian, Niki; Prayitno, Yogo Heru
    The quality of life in a nation is determined by the education. The role of education is very important to create intelligent, peaceful, opened and democratic life. The progress of a nation can only be achieved through the regulation of a good education. Education reform must be always done to improve the quality of national education. The importance of metamorphosis on learning methods in university is to improve the quality of education and to motivate students in learning process. In this study, researchers tried to reveal the problems that occur on learning methods and to find the way how to motivate students of Accounting at Widyatama University of Bandung to learn. This study uses qualitative methods with interpretive paradigm and phenomenological approach to know the effectiveness of learning process and learning methods that can improve non-cognitive skills such as selfesteem, communication skills, interpersonal skills and learning to learn not only for the lecturer but also for the students of accounting at WidyatamaUniversity
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    PENDEKATAN BALANCED SCORECARD SEBAGAI PENILAIAN KINERJA PADA INSTITUSI SEKOLAH
    (Universitas Sanata Dharma, 2012-06-29) Gunanta, Remon
    Penelitian ini bertujuan untuk mendiskripsikan penilaian kinerja pada institusi sekolah berdasarkan pendekatan balanced scorecard. Penelitian dilaksanakan di SMA Kolese De Britto, Jalan Laksda Adisucipto 161, Yogyakarta. Populasi dalam penelitian ini adalah seluruh staf direksi, staf pengajar, karyawan, dan siswa SMA Kolese De Britto. Teknik penarikan sampel penelitian adalah purposive dan convenience sampling. Teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, dan kuesioner. Teknik analisis data penelitian adalah analisis Multiatribute Attitude Model (MAM). Hasil penelitian menunjukkan bahwa: (1) pada perspektif pelanggan, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 39,356 dari skala penilaian 0-80); (2) pada perspektif proses internal, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 27,344 dari skala penilaian 0-80); (3) pada perspektif pembelajaran dan inovasi, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 35,776 dari skala penilaian 0-80); (4) pada perspektif keuangan, kinerja sekolah secara umum adalah sangat baik (MAM sebesar 35,125 dari skala penilaian 0-80).
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    PENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL
    (Seminar Nasional dan Call For Paper Suitainable Competitive Advantage 3, Universitas Jendral Sudirman, 2013-11-01) Gunanta, Remon
    This research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return.
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    REAKSI HARGA SAHAM SEBELUM DAN SESUDAH PENGUMUMAN KENAIKAN HARGA BAHAN BAKAR MINYAK
    (LPPM STIE STEMBI BANDUNG BUSINESS SCHOOL, 2015-02) Gunanta, Remon; Prayitno, Yogo Heru
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