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Analisis Pengaruh Budaya, Kelas Sosial, Psikologis, Harga dan Promosi Terhadap Keputusan Studi Lanjut ke Program Sarjana Bidang Studi Akuntansi Setiawanta, Yulita
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : JURNAL PENELITIAN EKONOMI DAN BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the factors that influence the students decision in choosing further study at university, especially choosing to study accounting program S1 FEB UDINUS Semarang. The factors used in the study is Cultural Factors, Social Class, Psychological, Price and Promotion. These factors are also relevant to factor in the marketing mix, where the accounting courses are also interested to know the background of the decision of the selection offurtherstudy. The population in this study were all freshmen courses accounting S1 FEB Force UDINUS year 2012-2013 as many as 267 students. Sample representativeness approach with Slovin formula obtained 160 samples, but the data are processed only 159 samples only. Distribution of questionnaires to the sample using random sampling method, in which samples randomly encountered. Data quality test reliability and validity, test assumptions Classical, Regression Test,ANOVA and coefficient determinant. The results obtained are factors Culture, Social Class and Promotion does not significantly influence the decision studui further. While the price factor and the Psychological Impact of the decision signifikasn further studies.Perfect model with sig. 0.000, coefficient determinant inthevalue of 49.10 percent.
Financial Performance and Firm Value Lesson from Mining Sub-sector Companies on the Indonesia Stock Exchange Setiawanta, Yulita; Purwanto, Agus; Hakim, Much Azizum
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.17278

Abstract

This study aims to provide an overview of investor behavior on the current condition of the capital market in Indonesia and want to examine signal information about financial performance and prove directly the relation to firm value. This research was conducted on the issuer of mining sub-sector companies that has been listed in Indonesia Stock Exchange from 2015 to 2018. Using purposive sampling this research  get 100 data observed. The data obtained were analyzed using multiple linear regression with PLS SEM statistical tools. We found that capital structure and profitability  affect the firm value, but not for asset growth. Thus, it can be concluded that if two of three hypotheses accepted, can be interpreted that the signal information of financial performance from sample still hold interesting by an investor in the Indonesian Capital Market.
Does Good Corporate Governance Able to Moderate The Relationship of Financial Performance Towards Firm Value? Setiawanta, Yulita
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p%p

Abstract

This study aims to find out explicitly whether good corporate governance is able to moderate the relationship between financial performance and firm value that occurs in companies listed on the Indonesian stock exchange. Research was conducted on food and beverage companies in 2008 - 2017. The 10-year observation period obtained 50 observational data. By using Warppls 6.0 in processing observational data, the results show that financial performance has an influence on the value of the company. This research also proves that good corporate governance proxied by share ownership by company leaders is able to positively moderate the effect of financial performance on firm value, but not for institutional share ownership. In this case it can be said that the greater the dominance of the owner in corporate governance, the more positive the opportunity to obtain financial performance and the firm value becomes easier to achieve. 
BALANCED SCORECARD: LEARNING AND GROWTH PERSPECTIVE Utomo, St. Dwiarso; Machmuddah, Zaky; Setiawanta, Yulita
Jurnal Inovasi Ekonomi Vol 4, No 02 (2019)
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.008 KB) | DOI: 10.22219/jiko.v4i2.9852

Abstract

The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.
LIABILITAS, KAPITALISASI, DAN PROFITABILITAS TERHADAP PROBABILITAS KEBANGKRUTAN BANK Utomo, St. Dwiarso; Setiawanta, Yulita
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2011): May 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.456 KB) | DOI: 10.26905/jkdp.v15i2.1020

Abstract

The condition of Indonesian banking was going to collapse because of financial crisis. The impact of monetarycrisis automatically hit the banking sector. One effect of the monetary crisis in Indonesia about the end of the20th century was the collapse of a number of banks, because the banks were considered no longer feasible tocontinue the business. This research was conducted to examine the influence of NIITA, NIATTA, TETA,CDTD against bank insolvency probability. This study used a sample period of 2007 and 2008 at nationalbanking company listed at Indonesian Stock Exchange. The sampling technique in this study used purposivesampling technique, and obtained 50 companies. Regression model and overall model fit used in this studyhad the right model (at the level of significant 100%) to estimate the function of dummy variable (the probabilityof bank insolvency.) Or in other words the independent variable (NIITA, NIATTA, TETA, CDTD) jointlyhad a significant effect on the dependent variable (dummy variable bankrupt or not bankrupt although theresults showed that partially all independent variables had no significant influence.
Analisis Financial Distress Dengan Pendekatan Altman Pada Awal Covid-19 Di Indonesia (Studi Empiris Perusahaan Transportasi dan Logistik Periode 2019) Nanda Ayu Hafsari; Yulita Setiawanta
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2309

Abstract

The purpose of this study is to analyze financial distress with Altman's (Z-Score) approach to transportation and logistics manufacturing companies during the covid-19 pandemic. The financial ratios analyzed are Return On Assets, Return On Equity, Current Ratio, and Debt To Asset Ratio as independent variables and Financial Distress as dependent variables. The population and samples in this study are Transportation and Logistics manufacturing companies listed on the Indonesia Stock Exchange in 2019. The samples in this study used census sampling techniques and were processed using logistic regression analysis. From the results of the study, it shows that the profitability ratio measured by Return On Assets and liquidity ratio measured by current ratio affect the company's financial distress prediction. The profitability ratio measured by Return On Equity and the leverage ratio measured by the Debt To Asset Ratio have no effect on the company's financial distress.
BALANCED SCORECARD: PENTINGNYA PERSPEKTIF PROSES BISNIS INTERNAL STUDI EMPIRIS DI PONPES St. Dwiarso Utomo; Zaky Mahmuddah; Yulita Setiawanta
Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.5.2.169-200

Abstract

The purpose of this research is to find an empirical evidence of implementation of internal business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study. Qualitative research design is conducted using semi-structured interviews with 21 members from different stakeholders. The research findings showed that internal business process perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research also found supporting factor of implementation of internal business process perspective of BSC in AIMBS Surakarta, namely: strong commitment from top management to adjust the change dan to improve the service to the stakeholders. The limitation of the research is that the research findings can not be generalized because of case study. For future research, the researcher can add the numbers of research object so that the generalization of research findings can be gained. Theoretically, it will give clearer description about the implementation of internal business processperspective of BSC in Islamic boarding schools.
STRUKTUR, KINERJA KEUANGAN DAN NILAI PERUSAHAAN (STUDI EMPIRIS INDUSTRI PERBANGKAN TAHUN 2007-2014 DI BURSA EFEK INDONESIA) Yulita Setiawanta; Wuri Septiani
Jurnal Penelitian Ekonomi dan Bisnis Vol 2, No 1 (2017): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v2i1.2232

Abstract

Penelitian ini bertujuan untuk mengkonfirmasi teori sinyal melalui hubungan antara Struktur Keuangan Perusahaan yang diproksikan dengan DER dan Kinerja Keuangan Perusahaan yang diproksikan dengan ROE terhadap peningkatan nilai perusahaan yang diproksikan dengan PBV. Populasi dalam penelitian adalah industri perbankan yang listing di PT. BEI periode 2007 sampai 2014. Menggunakan purposive sampling dalam mencari sampel dan diperoeh sebanyak 140 data sampel yang layak untuk diolah oleh alat statistika SPSS versi 21 dalam mengkonfirmasi hubungan antar variabel independen dan dependen dalam penelitian ini. Hasil penelitian menunjukan bahwa teori sinyal masih terkonfirmasi dengan sangat baik dalam penelitian ini dengan bukti semua hipotesis yang diajukan dalam penelitian ini terbukti berpengaruh signifikan.Kata kunci : DER; ROE; PBV; Nilai Perusahaan
Analisis Pengaruh Budaya, Kelas Sosial, Psikologis, Harga dan Promosi Terhadap Keputusan Studi Lanjut ke Program Sarjana Bidang Studi Akuntansi ( Studi Kasus Mahasiswa Baru Akuntansi S1 UDINUS ) Yulita Setiawanta; Nila Tristiarini
MEDIA Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the factors that influence the student's decision in choosing further study at university, especially choosing to study accounting program S1 FEB UDINUS Semarang. The factors used in the study is Cultural Factors, Social Class, Psychological, Price and Promotion. These factors are also relevant to factor in the marketing mix, where the accounting courses are also interested to know the background of the decision of the selection offurtherstudy. The population in this study were all freshmen courses accounting S1 FEB Force UDINUS year 2012-2013 as many as 267 students. Sample representativeness approach with Slovin formula obtained 160 samples, but the data are processed only 159 samples only. Distribution of questionnaires to the sample using random sampling method, in which samples randomly encountered. Data quality test reliability and validity, test assumptions Classical, Regression Test,ANOVA and coefficient determinant. The results obtained are factors Culture, Social Class and Promotion does not significantly influence the decision studui further. While the price factor and the Psychological Impact of the decision signifikasn further studies. Perfect model with sig. 0.000, coefficient determinant inthevalue of 49.10 percent.
PENYESUAIAN BESARNYA PTKP BERDASARKAN PMK-162/PMK.011/2012 ATAS PMK-252/PMK.03/2008 TENTANG PAJAK ATAS PENGHASILAN SEHUBUNGAN DENGAN PEKERJAAN ORANG PRIBADI ( KAJIAN UNTUK PEGAWAI TETAP) Yulita Setiawanta
MEDIA Vol 19, No 2 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

This research-based review of the literature by using Article 7:  Act No.. 36 of 2008 on the exemption in respect of income tax that is operationally Personal translated through PMK-252/PMK.03/2008 (effective from January 1, 2009) concerning guidelines on income tax withholding with respect to employment, services, and activities People PMK-162/PMK.011/2012 personal with (effective from October 22, 2012 (provisions on adjusting the amount of income exempt from tax came into effect on January 1, 2013). diskritif Comparative Methods used by the literature to explain or elaborate on the case approach each tax regulation is then contrasting. Objects used are fictitious or imaginary taxpayer. Results of this study indicate that, it is necessary to adjust the latest tax regulations relating to the calculation of the income tax article 21 permanent employees.