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Pendapatan Komprehensif Lain Perusahaan Sektor Aneka Industri di Indonesia Muhammad Kurniawan
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 02 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.015 KB) | DOI: 10.35838/jrap.2017.004.02.21

Abstract

ABSTRACT The purpose of this study was conducted to investigate how the implementation of the presentation of other comprehensive income after the implementation of the International Financial Reporting Standards. Research subjects are various industry sectors. Other comprehensive income components tested are foreign exchange differences, employee benefits, available financial instruments sold, hedges, asset revaluation, associations and venture. The research object is 42 company data of miscellaneous industry sector. The data analysis method used is cross-tabulation and test of Cramer-V difference. The results of the study conclude that the other components of comprehensive income that are presented differently in the research subjects are foreign exchange differences, available financial instruments for sale, hedging, asset revaluation and association. While the other comprehensive component of the presented income is no different is the employee benefits and joint venture. ABSTRAK Pujuan penelitian ini dilakukan untuk menginvestigasi bagaimana implementasi penyajian other comprehensive income setelah penerapan International Financial Reporting Standars. Subyek penelitian adalah sector aneka industry. Komponen penghasilan komprehensif lain yang diuji adalah selisih kurs, imbalan kerja, instrument keuangan yang tersedia dijual, lindung nilai, revaluasi aset, asosiasi, dan ventura. Obyek penelitian adalah 42 data perusahaan perusahaan sector aneka industry. Metode analisis data yang digunakan adalah tabulasi silang dan uji beda Cramer-V. Hasil penelitian menyimpulkan bahwa komponen penghasilan komprehensif lain yang tersaji berbeda pada subyek penelitian adalah selisih kurs, instrument keuangan yang tersedia dijual, hedging, revaluasi aset dan asosiasi. Sedangkan komponen penghasilan komprehensif lain yang tersaji tidak berbeda adalah imbalan kerja dan ventura bersama. JEL Classification: M41, M16, E42
Pengaruh Budaya Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai PT Kereta Api Indonesia Divre III Palembang Syafitri Adilah; Hamid Halin; Muhammad Kurniawan
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14, No 1 (2023): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v14i1.338

Abstract

The purpose of this research is to examine how PT Kereta Api Indonesia Divre III Palembang's work culture and workers' levels of job satisfaction affect productivity. The research is quantitative, including techniques like multiple linear regression. A total of 133 participants were included in the analysis, which was conducted in SPSS version 24. Probability sampling's simplest form, known as "simple random sampling," was used to choose the samples. Work culture (X1) and job satisfaction (X2) were shown to have no influence and were not partly significant on employee performance, as determined by the t test. The f test results in this study also show that neither the work culture variable (X1) nor the job satisfaction variable (X2) had any influence on employee performance. This provides evidence against the hypothesis being tested. The subsequent R2 value of 0.024, or 2.4%, explains that neither the work culture variable (X1) nor the job satisfaction variable (X2) have a substantial impact on employee performance.
Pengaruh Rasio Likuiditas dan Solvabilitas Terhadap Perubahan Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2016-2018 Etri Yensi; Akila Akila; Muhammad Kurniawan
Jurnal Manajemen dan Investasi (MANIVESTASI) Vol. 3 No. 2 (2021): Jurnal Manajemen dan Investasi (MANIVESTASI), Desember 2021
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmanivestasi.v3i2.7377

Abstract

ABSTRACT The research objective is to determine the effect of the liquidity ratio (current ratio) and solvency (debt to total assets) on changes in profit in food and beverages companies listed on the IDX for the 2016-2018 period, either partially or simultaneously. The data analysis used in this study was using the SPSS for window version 23 software application. Data analysis techniques were carried out with the classical assumption test in this study including data normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, test correlation coefficient, and multiple coefficient of determination test, as well as hypothesis testing criteria, namely partial test (t test) and simultaneous test (f test). Based on the results of the data output, it is obtained: (1) the liquidity ratio (current ratio) has a significant negative effect on changes in earnings, with a significance value of t (0.016> 0.05) and tCount <  ttable. (2) the solvency ratio (debt to total assets) has a significant negative effect on changes in earnings l, with a significance value of t (0.141> 0.05), and tCount <  ttable. (3) simultaneously (together) the liquidity ratio (current ratio) and the solvency ratio (debt to total assets) have an effect on changes in earnings, with a significant value of current ratio and debt to total assets (0.003 <0.05) and the value of fCount >  ftable. Keywords: Current Ratio, Debt to Total Asset, Change in Profit  ABSTRAK Tujuan penelitian adalah mengetahui pengaruh rasio likuditas (current ratio) dan solvabilitas (debt to total asset) terhadap perubahan laba pada perusahaan food and beverages yang terdaftar di BEI periode 2016-2018, baik secara parsial maupun secara simultan. Adapun analisis data yang digunakan dalam penelitian ini adalah menggunakan aplikasi sofware SPSS for window versi 23.Teknik analisis data yang dilakukan dengan uji asumsi klasik dalam penelitian ini meliputi uji normalitas data, uji multikolonieritas, uji autokorelasi, uji heteroskedastisitas, analisis regresi linier berganda, uji koefisien korelasi, dan uji koefisien determinasi berganda, serta kriteria pengujian hipotesis yaitu uji parsial (uji t) dan uji simultan (uji f). Berdasarkan hasil output data diperoleh: (1) Rasio Likuiditas (current ratio) memiliki pengaruh negatif signifikan terhadap perubahan laba, dengan nilai signifikansi t (0,016 > 0,05), dan thitung < ttabel. (2) Rasio Solvabilitas (debt to total assets) memiliki pengaruh negatif tidak signifikan terhadap perubahan laba, dengan nilai signifikansi t (0,141 > 0,05), dan thitung <  ttabel . (3) Secara simultan (bersama-sama) Rasio likuiditas (current ratio) dan Rasio Solvabilitas (debt to tota assets) berpengaruh signifikan terhadap Perubahan Laba, dengan nilai signifikan current ratio dan debt to total assets ( 0,003 < 0,05) dan nilai Fhitung > Ftabel.Kata Kunci : Current Ratio, Debt to Total Asset, Perubahan Laba
Analisis Pengaruh Tingkat Pengangguran Terbuka Dan Inflasi Terhadap Pertumbuhan Ekonomi Diprovinsi Lampung (2012-2021) Sri Handayani; Vita Mutia Cahyani; Winda Ariyani; Muhammad Kurniawan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.956

Abstract

This research aims to analyze the influence of the open unemployment rate and inflation on economic growth in Lampung Province in the 2012-2021 period. The data used is secondary data obtained from the Lampung Provincial Government Financial Statistics and the Central Statistics Agency. The analytical methods used include normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of the analysis show that the open unemployment rate and inflation have a negative influence on economic growth in Lampung Province. The implication of this research is the need to increase investment, improve workforce qualifications, stable inflation policies, and economic diversification to increase economic growth in Lampung Province.
Pengaruh Ketimpangan Ekonomi, Tingkat Kemiskinan, Tingkat Pendidikan Dan Tingkat Pengangguran Terbuka Terhadap Kriminalitas Di Indonesia Tahun 2013-2023 Nadya Soraya; Muhammad Azkia Nurfikri; Ariq Rafi; Muhammad Kurniawan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.980

Abstract

Crime cases are a common problem for many countries around the world. It doesn't matter whether the country is a developed country, a developing country or a poor country. In Indonesia itself, there are still many cases of crime, many of which are caused by economic problems such as income inequality, poverty, high levels of poverty, and low levels of education which can influence crime itself. By knowing whether these economic problem variables influence crime or not, the crime problem in Indonesia can be addressed better. This type of research is included in quantitative research. In this research, we will examine economic inequality, poverty levels, education levels and poverty levels on crime in Indonesia in 2013-2023. The data used in this research is secondary data, namely data obtained from a second source during the period 2013 to 2023. The type of data used in this research is time series data. The data in this research were obtained from publications from the Indonesian Central Statistics Agency. The data collection method uses the documentation method, namely the method of collecting data on economic inequality, poverty levels, education levels, unemployment and crime rates which is carried out by taking data from various documentation or publications from the Central Statistics Agency (BPS). The research results obtained are that economic inequality has an insignificant positive effect on the crime rate, while education level, poverty level and open poverty rate have an insignificant negative effect on the crime rate.
Pengaruh Indeks Pembangunan Manusia (IPM) Dan Pertumbuhan Usaha Kecil (Mikro) Terhadap Pertumbuhan Ekonomi Di Papua Tahun 2014-2023 Mira Ulyati; Resti Isha Palupi; Muhammad Nur Fauzan; Muhammad Kurniawan
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.981

Abstract

This study aims to analyze the effect of the Human Development Index and (small) business growth on economic growth in 2014-2024. The independent variable is the influence of the Human Development Index and business growth (small). And the dependent variable is economic growth. This study uses secondary data in the form of a time series, namely a time series for 10 years, namely from 2014-2024. Data obtained from BPS Indonesia. The research method is quantitative with data analysis used by researchers, namely classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests), multiple linear regression and statistical tests (determination coefficient tests (R2), t tests and F tests) using eviews-10. The results of partial regression coefficient (t-test) show that the human development index has no effect on economic growth. While Small Business Growth (Micro) Significant effect on economic growth. The results of the F test analysis show that there is a joint and significant influence of the two independent variables, namely analyzing the influence of the Human Development Index and business growth (small) on the dependent variable, namely country growth.
Pengaruh Tingkat Pendidikan, Kemiskinan, Dan Pertumbuhan Ekonomi, Terhadap Indeks Pembangunan Manusia (IPM) Di Indonesia Tahun 2012-2022: Studi Kasus Provinsi Sumatera Selatan Fathu Rohma; Fikri Muh Latif Al Haqqi; Khusnul Khotimah; Muhammad Kurniawan
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): JULI : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i3.1344

Abstract

Human development is a development process with the aim of being able to have more choices, through a Human Development Index it can be used as a benchmark, especially in income, health and education. The aim of this research is to find out how the Human Development Index (HDI) has developed in South Sumatra in 2012-2022 and to analyze how big the influence of education, poverty and economic growth has been on the Human Development Index (HDI) in case studies in the province of South Sumatra. The table shows that the development of HDI has increased with the medium or medium HDI category during the 2018-2022 period until it was able to achieve the HDI target set by the government. Economic growth has a positive and significant effect on HDI, while education and poverty have a significant negative effect on HDI. The conclusion is that HDI development has increased during 2012-2022, poverty and education have a negative effect, while economic growth has a positive effect on the Human Development Index. Through this research, it is recommended that in government planning policies not only look at achieving the target of increasing economic growth but also the target of increasing human development because economic growth alone is not sufficient to improve the quality of human resources, especially in the aspects of education, health and people's income.
Pengaruh Ekspor Migas Dan Non Migas Terhadap Cadangan Devisa Di Indonesia Tahun 2014 – 2023 Heni Mirdania Putri; Fani Muhammad Yamin; Firqi Hidayat; Fiqih Darmawan; Muhammad Kurniawan
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2242

Abstract

The current global era is pushing countries in the world, including Indonesia, towards international trade. Financing for international trade activities carried out by Indonesia comes from foreign exchange reserves. Foreign exchange reserves are assets owned or saved in the form of foreign currency for foreign financing sources. This research aims to determine the influence of oil and gas and non-oil and gas exports on foreign exchange reserves in Indonesia. The data that researchers used in this research was secondary data for 10 years, starting from 2014 to 2023, obtained from the Central Statistics Agency (BPS). This research uses quantitative methods and the analytical tool used is multiple linear regression analysis using the Eviews10 program. The results of the analysis show that oil and gas and non-oil and gas exports together or simultaneously have a significant effect on foreign exchange reserves in Indonesia. Individually or partially, oil and gas exports have a negative and significant effect on foreign exchange reserves in Indonesia. Meanwhile, non-oil and gas exports partially have a positive and significant effect on foreign exchange reserves in Indonesia.
Pengaruh Pertumbuhan Ekonomi, Inflasi Dan Pengangguran Terhadap Kemiskinan Di Indonesia Tahun 2014-2023 Fitri Ani Dwi Lusiana; Fitri Salsabila; Muhammad Kurniawan
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2255

Abstract

This research aims to determine the influence of Economic Growth, Inflation and Unemployment on Poverty in Indonesia in 2014-2023, either partially or simultaneously. The research approach is a quantitative approach. The population in this study is data on Economic Growth, Inflation, Unemployment and Poverty in Indonesia for 2014-2023. Data collection techniques with documentation, data collection tools are in the form of documentation obtained from the Central Statistics Agency (BPS). To process the data, use EVIEWS 10. The results of this research show that Economic Growth, Inflation and Unemployment partially have a positive influence on Poverty in Indonesia. Economic Growth, Inflation and Unemployment simultaneously have a significant positive effect on poverty in Indonesia. Inflation has an insignificant positive effect on poverty in Indonesia in 2014-2023 using a confidence level of 95% or ɑ = 0.05. Unemployment has a positive and insignificant effect on poverty in 2014-2023 using a confidence level of 95% or ɑ = 0.05. Economic Growth, Inflation and Unemployment together have a positive effect on Poverty in Indonesia using a confidence level of 95% or with alpha (ɑ) = 0.05.
Pengaruh Tingkat Pengangguran Dan Tingkat Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Lampung (2013-2023) Ria Amelia; Rizki Putra Kemala Intan; Sahla Putri Vanessa; Muhammad Kurniawan
Journal Economic Excellence Ibnu Sina Vol. 2 No. 2 (2024): Juni : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i2.1307

Abstract

Poverty is a development problem that must be minimized because it can cause various social problems. Based on existing theories and several studies that have been conducted, the problem of poverty is generally related to several factors such as the quality of human resources, unemployment and economic growth. This research was conducted to determine the effect of unemployment and poverty levels on economic growth in Lampung province in (2013-2023). The main aim of this research was to determine the level of unemployment and poverty on economic growth in Lampung province. The method used in this research is a quantitative method. The data used is data from BPS
Co-Authors Ade Qamariah Afrini Yuninda Silitonga Ahmad Syahril Azis Akila Akila Al Wasi, Raihan syah Alben Abimayu Alifa Nurrina Anggi Erlangga Anggun Selfi Febriyani Arie, M Arif Dwi Wibowo Ariq Rafi Arosyid Abrian Loka Awaluddin Passangga Baehaqi Bagas Bimantoro Bela Ika Saputri Bina Alfiyya Shofaa Budi Laksono Chandra Suryaningrum Della Salsabila Dery Pratama Devina Wulandari Deya Betaliya Dhea Alisyah Dhinia Octa Alvia Diah Aska Sholeah Diah Salsyarani Diana Agustia Duha Latifah Sari DWI WIJAYANTI Eka Fatimah Eka Septiana Elvia Laili Putri Emi Erfiana Epi Purwanti Eri Widya Mita Etri Yensi Evilia Gunawan Falakh Izat Asya Fani Muhammad Yamin Fathu Rohma Febrina Olifia Ferdiansyah Prayoga Ferhad Al Faridz Fikri Muh Latif Al Haqqi Fiqih Darmawan Firqi Hidayat Fitri Ani Dwi Lusiana Fitri Salsabila Gea Anisa Kusuma Ananda Gilang Al Farizi Hamid Halin Heni Mirdania Putri Hr Diogsha Ifan Arbiansah Ika Wahyuningsih Indri Rahmawati Iqbal Hasyim Iqbal Wahyu Efendi Irfan Hidayatulloh Is Susanto Jeni Saputri Kartika Putri Malihah Khania Taris Meiriza Khusnul Khotimah Kia Putri Wardani Kurniawan, Diva Amanda Laksmita Adzillina Lastri khafiah Leony Octaviani Yusuf Lusyani M. Iqbal Perdana M. Khalil Gibran M. Reza Falevi M. Rozak Mailantika Maryana Ulfa Maulana, Yadi Meliala, Najwa Aulia Melita Sari Mia Selvina Miftahul Habib Mila Marlina Mira Ulyati Mitha Septia Rimalita Muhammad Akbar Asyari Muhammad Anbia Alfath Muhammad Azkia Nurfikr Muhammad Azkia Nurfikri Muhammad Fadhil Muhammad Nur Fauzan Muhammad Rafli Akbar Nadya Soraya Nimas Safitri Nisrina Ardra Hafizha Nova Nabila Novi Lidiyasari Nur Huda Nur Ihsan Nurlian Augustin Ningrum Nurliana, Rena Nurmala Sari Nurul Alfira Sari Okta Leviyani Omen Omen Pahriadi Priliyanti Putri Putri Wulan Sari Rahma Amalia Rahmat Fajar Ramdani Rahmi Dewanti Palangkey Rangga Andhika Rangga Mukti Rangga Restu Prayoga Refta Ardiansyah Resti Isha Palupi Revan Lesta Mahendra Reychel Clara Adinda Reyhan Aulia Rhima Kusuma Ria Amelia Ria Wahyuni Ridho Utama Rika Hanifah Tanjung Rika Kurnia Risda Juniandriani Rivana Maharani Rizki Putra Kemala Intan Rohma Fintia Roswaty Rosydalina Putri RR. Ella Evrita Hestiandari Rusli Malli Saarah Olinda Putri Safira Amanda Novianingrum Sahla Putri Vanessa Saiful Lutfi Salman Allamsa Salsabila Salsabila Sapar Sellya Nara Kartika Septi Nur Sari Serli Agustia Sinta Allena Siti Chotifah Hastuty Siti Inayah Siti Khusnul Khotimah, Siti Khusnul Soni Aldi Sri Handayani Syafitri Adilah Syifa Aina Nurajizah Tahta Rajani Taufiq Hidayat Tini Febriani Tria Anisanur Try Wulandari Vara Afrindasari Vira Choiroel Nisa Viska Rahmawati Vita Mutia Cahyani Widi Anggraeni Winda Ariyani Winda Pitaloka Wisnu Adji Nugroho Yuyun Anriyani Zahara Aulia Zuha Lazuardi Muhammad Nafaris Al-Fath Zulfanah Diana