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<![CDATA[PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Supriyanti, Luluk]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v6i1.94
<![CDATA[This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).]]>
<![CDATA[PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI: Studi Kasus Pada Perusahaan Properti dan Real Estate tahun 2009 – 2011 ]]>
<![CDATA[Novianti, Frida Putri]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v6i2.101
<![CDATA[This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.]]>
<![CDATA[PENGARUH RETURN ON INVESTMENT, DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED, INFLASI TERHADAP RETURN SAHAM PADA TAHUN 2008-2012 ]]>
<![CDATA[Harvioni, Ayu Nisaa]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v7i1.111
<![CDATA[This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model]]>
<![CDATA[ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v7i2.120
<![CDATA[The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteristics of the population that is known before with thefollowing criteria: Sharia Bank is aIslamic Bank, the Sharia Bank makesquarterly financial report in 2010-2014 period and has been published in BankIndonesia. Based on the criteria, the sample size is 12 sharia commercial banksThe results showed that Capital Adequacy Ratio (CAR), Net InterestMargin (NIM), Loan to Deposit Ratio (LDR), proved to have significantinfluence on profitability of Sharia Bank(BUS). VariableNonPerformingFinancing (NPF) Financing deposit ratio (FDR), Operational Cost to OperatingIncome (BOPO), inflation and interest rate are not proven to have significantinfluence on profitability of Sharia Bank (BUS). Anova test results (simultaneous)shows the regression model that is built is to meet the criteria fit model. Variationsin bank profitability variables that can be explained by variations of NPL, NIM,LDR and BOPO variables in Sharia (BUS) of 15.7 percent; in Non-ForeignExchange Bank 49.8 percent and the combined Sharia Commercial Bank (BUS)is 50.2 percent]]>
<![CDATA[PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Astohar, Astohar]]>;
<![CDATA[Sumiyanti, Tri]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v8i1.128
<![CDATA[The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value]]>
<![CDATA[GAYA KEPEMIMPINAN TRANSFORMASIONAL UPAYA DAN SOLUSI ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 1 No. 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v1i1.3
<![CDATA[Most of conflicts between subordinary and leader happened because of leadership style that not aceptable with subordinary. Subordinary often judge that their leader who manage the organization have an otoriter and straight behaviour, they never think about and subordinary needs.]]>
<![CDATA[KEPUASAN NASABAH DAN MANAJEMEN HUBUNGAN NASABAH ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 1 No. 1 (2010): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v1i1.9
<![CDATA[Kepuasan dan ketidakpuasan nasabah atas produk akan berpengaruh pada pola perilaku selanjutnya. Apabila nasabah merasa puas, maka dia akanmenunjukkan besarnya kemungkinan untuk kembali membeli produk yang sama. Kepuasan masih menjadi kunci dalam pencapaian loyalitas nasabah.Manajemen hubungan nasabah, merupakan strategi yang terarah dan tepat untuk mendukung penerapan Customer to Business atau Customer to Customer, sehingga kunci ke arah sukses jangka panjang dalam pencapaian kinerja dapat diwujudkan perusahaan. Kelemahan paling serius perusahaan adalah ketidakmampuan perusahaan dalam mengelola hubungan baik dengan nasabah.Kepuasan nasabah merupakan kunci sebuah mekanisme proses pencapaian strategi manajemen hubungan nasabah yang mengarah pada perilaku nasabah berdasarkan manajemen hubungan nasabah sebagai muara akhir. Titik berat manajemen hubungan nasabah terletak pada proses strategi manajemen hubungan nasabah yang diterapkan oleh perusahaaan.]]>
<![CDATA[ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI RETURN SAHAM: Kasus pada Perusahaan Manufaktur yang Go Public di BEI periode tahun 2005 - 2009 ]]>
<![CDATA[Arista, Desy]]>;
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v3i1.29
<![CDATA[Problems in the study of some previous studies showed inconsistent results, thisresearch was conducted to re-examine the influence of fundamental factors consistingof return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), andprice to book value (PBV) together and partial effect on Stock Return manufacturingcompanies in Indonesia Stock Exchange in 2005-2009.The sample size used in this study was of 114 manufacturing companies went public onthe Stock Exchange with the determination of the sample using purposive sampling. Thetype of data using secondary data using documentation.Return on assets (ROA) has no significant effect on stock return manufacturingcompanies listed on the Indonesia Stock Exchange. Debt to equity ratio (DER) has asignificant influence on stock return manufacturing companies listed on the IndonesiaStock Exchange. Earning per Share (EPS) has no significant effect on stock returnmanufacturing companies listed on the Indonesia Stock Exchange. Price to book value(PBV) has a significant influence on stock return manufacturing companies listed onthe Indonesia Stock Exchange. Taken together (simultaneously) return on assets, debtto equity ratio, earnings per share and price to book value has a significant influenceon stock return manufacturing companies listed on the Indonesia Stock Exchange.Keywords: Return on Assets, Debt To Equity Ratio, Earning Per Share, Price To BookValue and Stock Return]]>
<![CDATA[PENETAPAN KONTRAK HARGA UNTUK PENINGKATAN KERJA SAMA ANTARA PETERNAK DAN PEDAGANG (PENGEPUL) JANGKRIK DI KECAMATAN KEBONAGUNG KABUPATEN DEMAK ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 4 No. 2 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v4i2.58
<![CDATA[Cricket animals are animals that have high economic value,which is used for animal feed (birds and ornamental fish). This makessome people or community groups cultivate these crickets. The object ofthis research is the cricket farmers in Kecamatan Kebonagung DemakRegency. This breeder is divided into two groups, the farmers whocooperate with the collectors and who do not cooperate. For farmers whodo not cooperate with financial collectors and information better thanthose who work together. The focus of this study is whether thedetermination of price contracts can enhance cooperation betweenfarmers and traders (Collectors) Crickets in Kebonagung District,Demak District.The population in this research is all breeders andcollectors (traders) crickets in Kebonagung District, Demak Districtwhich is still actively running the farm and business of crickets is asmuch as 53 breeders and collectors. The sample is taken by 7 informants,2 cricket farmers, 2 collectors collectors, 1 feeder, 1 bird and ornamentalfish 1 person and 1 farmer.The results of this study indicate that the contract price is stillflexible and more in line with the culture in Demak district, so the risk ofbreeders and collectors can be minimized, but profit can not be enjoyedtogether on both sides (breeders and collectors). The advantage is moreenjoyed by the collecting party as the contract price determinant. Bothparties still have ties to try to foster cooperation to be longer with betterfuture cooperation commitments. Cooperation ties need to be improved soas to become stronger and more profitable. Information generally knownto farmers will be anticipated by the collectors. The agency theory stillapplies to the business of cricket trade. The collectors still hide veryimportant information and can threaten the existence of the collectorsthemselves.]]>
<![CDATA[PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Astohar, Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v5i1.70
<![CDATA[Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.]]>
