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KORELASI ANTARA ASPEK MOTIVASI DALAM PENYUSUNAN ANGGARAN DENGAN EFEKTIVITAS PELAKSANAAN PROGRAM KEGIATAN PADA PEMERINTAHAN PROVINSI NANGGROE ACEH DARUSSALAM Basri Zein; Nelly Dikkifiana
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This objective of research is aimed at finding out the correlations of motivation aspects  in budget arrangement and effectiveness of program imple-mentation of the Provincial Government of Nanggroe Aceh Darussalam. Motivation aspects consist of working achievement, degree of complications on budgeting, degree of fairness on budgeting, and style of leadership.The samples comprice 100 employees selected by using simple random sampling. The data were collected by questionnaires, which have been tested both for its validity and for reliability. The Product Moment Correlation is used to test the validity of the data with the degree of significance 0.05 while the reliability is tested by using Alpha Cronbach technique.The result of this research shows that: (1) t test by partial degree of complication variable and degree of fairness variable has a significant correlation on effectiveness of program implementation. Style of leadership variable by partial also has significant correlation on effectiveness of program implementation, but working achievement variable has no significant correlation on effectiveness of program implementation.  (2) there is positive correlation between four independent variables and dependent variable. (3) coefficient correlation shows that correlation between dependent variables and independent variable is 0.465. (4) R square is 0.12, indicates that there is 88% other aspects influence effectiveness of program implementation of the provincial government of Nanggroe Aceh Darussalam. Keywords : working achievement, degree of complications, degree of fairness, style of leadership
ANALISIS KINERJA KEUANGAN DITINJAU DARI SEGI LIKUIDITAS, STRUKTUR MODAL DAN PROFITABILITAS PADA PERUSAHAAN PUBLIK SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEJ PERIODE 2000-2004 Basri Zein; Fahri Miraza
Jurnal Telaah dan Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

      The objective of research is to identify the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004.     Selecting of sample is done by purposive sampling method that it is judgment sampling under condition : 1) public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; 2) Financial report is limited on balance and income statement of public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2003-2004 that they are available completely in library of Jakarta Stock Exchange.     Descriptive statistic is used to see the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; and Kruskal-Wellis statistic is used to see if there is significant difference of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004.     Result of research shows financial performance of public companies from micellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004 viewed from liquidity, capital structure, and profitability (ROI) are not good except profitability (REO). Result of research also shows during period 2000-2004 there are not significant difference of financial performance viewed from liquidity, and capital structure on public companies from miscellaneous industry sector, except viewed from profitability (ROI and ROE). Keyword : Financial Performance, Liquidity, Capital Structure, and Profitability