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<![CDATA[KONTROVERSI PERATURAN PERUNDANGAN DALAM ACCRUAL ACCOUNTING ]]>
<![CDATA[Kun Ismawati]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 5 No 2 (2016): Jurnal Ekonomi Bisnis & Kewirausahaan Vol.V No.2 Agustus 2016 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[There are basic problems in the accrual accounting system application: some rules has supported the adoption of accrual accounting, but another still based on cash basis. The differences are in budgeting, income recognition, expenditure recognition, prepaid expenditure recognition, tax receivables recognition, unearned revenues recognition, and expenditure payable recognition. This paper examine the problems. The writer analyze that beside of the rules gaps, considerations of those differences are for controlling and efficiency purposes. The wri tersuggested the necessary adjusting the rules of accrual accounting in order to make everything goes well, and the most important thing is to prepare humanresources in facing the new system to get a good result.]]>
<![CDATA[PROFITABILITAS PERBANKAN SYARIAH ]]>
<![CDATA[Kun Ismawati]]>;
<![CDATA[Nurhayati2 .]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 3 No 1 (2014): Jurnal Ekonomi Bisnis & Kewirausahaan Vol.3 No.1 Agustus 2014 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[This studyaimed toanalyze theeffect ofSize, Total Equity to Total Assets, Total Loans to Total Assets, Total Deposits to Total Assets on ROA(Return on Assets) onBankSyariahIn Indonesia. Purposive sampling method used in this research study. There were two syariah banks in this research. The research samples werein the form ofsecondary data. The data was listedinthe Indonesia Stock Exchangeduring period2009-2013. The statistical method usedtotest the hypothesisin this study was multiple regression. The results of the data analysis obtained in this study were: 1) Size has a positive but not significant effect to the profitability of Syaria banks 2) Total Equity To Total Assets(TE / TA) has a positive but not significant effect on profitability. 3) Total Loans to Total Assets (TL / TA) has a negative but not significant effect on profitability. 4) Total Deposits To Total Assets (TD / TA) has a positive but not significant effect on profitability]]>
<![CDATA[DETEKTOR FINANCIAL DISTRESS PERUSAHAAN PERBANKAN INDONESIA ]]>
<![CDATA[Kun Ismawati]]>;
<![CDATA[Paula Chrisna Istria]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 4 No 1 (2015): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol. IV, No. 1 Januari 2015 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[This research aims to determine the effect of the CAMEL ratio in detecting financial distress in banking companies in Indonesia. The CAMEL ratio consists of CAR(Capital Adequacy Ratio), ROE (Return On Equity), ROA (Return On Assets), NPL (Non Performing Loan), LDR (Loan To Deposit Ratio), and BOPO (operational expense tooperational income). Purposive sampling method used in this research. The number of samples obtained were 31 banking companies, divided in two categories: 25 banks with “no problemâ€and 6 banks “in troubleâ€. Research samples in the form of secondary data, which listed in the Indonesia Stock Exchange during the period 2010-2013. The statistical method used to test the hypothesis of the research is logistic regression. Results of the analysis indicate that CAR and BOPO variables have positive but not significant effect; ROE variables have negative and not significant effect; ROA variables have negative and not significant effect; NPL and LDR variables have positive and significantly effect the probability of financial distress in banking companies in Indonesia. Logistic regression estimation shows the ability to detect from six independent variables on the probability of financial distress in the banking company by 80,4%, while the remainder explained by other variables outside the model]]>
<![CDATA[ENTREPRENEURSHIP MAHASISWA FAKULTAS EKONOMI ]]>
<![CDATA[Kun Ismawati]]>;
<![CDATA[dewi pujiani]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 3 No 2 (2014): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol. 3, No. 2 Agustus 2014 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[his research aimed to analyze the point of view about entrepreneurship of students in economic faculty. Respondents of this research were many students in alleconomic colleges/ universities in Surakarta. This case study analyzed with regression analysis. The research result showed that desire in business and support of family andsocial life have a positive and significant influence in entrepreneurship decision making of economics students after graduated. Support of family and social life was the mostdominant factor in their entrepreneurship decision making.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENCIPTAAN BUDGETARY SLACK (Studi Empiris pada SKPD Kota Surakarta) ]]>
<![CDATA[Denisse Sunarchrisna]]>;
<![CDATA[Kun Ismawati]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 6 No 2 (2017): Jurnal Ekonomi Bisnis DAN Kewirausahaan Vol. 6, No. 2 Agustus 2017 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[This study aims to analyze the influence of obedience pressure factors, budget participation and perceptions of responsibility have an influence on the creation of budgetary slack. Based on the results of this study can give thought and consideration in determining the policy of obedience pressure, budget participation and perceptive responsibility factors so as to minimize the occurrence of budget slack. Hypothesis testing in this study using multiple regression analysis tools with t test and F test. Population in this research is all employees of Organization of Regional Device (OPD) Surakarta. Sampling method used in this study is purposive sampling based on the criteria that have been described above, then obtained 25 OPD as a sample with the number of 52 employees. Based on the results of the research note that the pressure of obedience has a signifcant negative effect on budgetary slack on the Organization of the Regional Area of Surakarta City, so H1 accepted. Budget participation has a signifcant positive effect on the budgetary slack on the Organization of the Regional Area of Surakarta City so that H2 is accepted. Responsibility of perception has a signifcant positive effect on the budgetary slack on the Organization of Local Area of Surakarta City so that H3 is accepted]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN ]]>
<![CDATA[PUJIATMI .]]>;
<![CDATA[KUN ISMAWATI]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 7 No 1 (2018): Jurnal Ekonomi Bisnis Dan Kewirausahaan, Vol 7 No 1 Januari 2018 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[This study aims to determine the effect of proftability, leverage, company size, ownership structure, frm age and frm size affect the timeliness of fnancial reporting. The study was conducted at the manufacturing companies listed in Indonesia Stock Exchange in 2013, 2014 and 2015. While the sampling technique used purposive sampling method, the method of sampling based on certain criteria with a total sample of 30 companies with a total of 90 observations. Analysis model used in this research is descriptive analysis and logistic regression analysis. The results show that proftability has positive influence on timeliness of fnancial reports on manufacturing companies in the Indonesia Stock Exchange, Leverage a signifcant negative effect on the timeliness of fnancial reports on manufacturing companies in the Indonesia Stock Exchange, Managerial Ownership signifcantly and negatively related to timeliness fnancial reports on manufacturing companies in the Indonesia Stock Exchange, company size does not signifcantly influence the timeliness of fnancial reports on manufacturing companies in the Indonesia Stock Exchange, Age companies does not affect the timeliness of fnancial reports on manufacturing companies in the Indonesia Stock Exchange and Quality of CPA did not positively effect on the timeliness of fnancial reports on manufacturing companies in Indonesia Stock Exchange.]]>
<![CDATA[SISTEM PENGENDALIAN INTERNAL PENGAJUAN KREDIT NASABAH DI KOPERASI ABC SRAGEN ]]>
<![CDATA[Intan Novita Kurnia Sari]]>;
<![CDATA[Kun Ismawati]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 7 No 2 (2018): Vol 7 No 2 Agustus 2018: Jurnal Ekonomi Bisnis Dan Kewirausahaan, ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[Penelitian ini bertujuan mengetahui bagaimana sistem pengendalian internal pada pengajuan kredit yang diterapkan oleh Koperasi ABC Sragen berdasarkan elemen sistem pengendalian internal menurut COSO; dan untuk mengetahui bagaimana pengendalian internal pada dokumen kredit yang diterapkan oleh Koperasi ABC.Metode penelitiannya adalah metode studi kasus. Data diperoleh melalui wawancara dan dokumentasi. Penelitian dilakukan selama Januari hingga Desember 2017.Teknik analisis data menggunakan teori pengendalian internal oleh COSO (2011). Peneliti juga menggunakan Stop-or-Go Sampling untuk menguji efektivitas sistem pengendalian internal dokumen yang diterapkan oleh Koperasi ABC. Hasil analisis data adalah: (1) sistem pengendalian internal pada pengajuan kredit yang diterapkan oleh Koperasi ABC kurang memenuhi pengendalian internal menurut COSO dengan alasan; masih terdapat 4 aktivitas yang merupakan komponen sistem pengendalian internal yang belum diimplementasikan; (2) sistem pengendalian internal yang diterapkan di Koperasi ABC telah efektif dan tidak ditemukan masalah dalam dokumen atau sampel pengujian, dan AUPL = DUPL sebesar 5%.]]>
<![CDATA[NILAI PERUSAHAAN REAL ESTATE ]]>
<![CDATA[Kun Ismawati]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 8 No 1 (2019): Vol 8 No 1 Januari 2019 Jurnal Ekonomi Bisnis Dan Kewirausahaan ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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DOI: 10.47942/iab.v8i1.343
<![CDATA[The purpose of the study is to determine the effect of investment policies, funding policies, and dividend policies on the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously. Data used in this research is secondary data obtained from the company's financial statements, as many as 42 companies from 2012-2014 period. There were 126 data obtained and analyzed with t test, F test, coefficient of determination test, and multiple linear regression test. The conclution of the research were investment policies, funding policies, and dividend policies affect the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously.]]>
<![CDATA[CLASSIC PROBLEMS: PENGENDALIAN PERSEDIAAN ]]>
<![CDATA[Kun Ismawati]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 8 No 2 (2019): Vol 8 No 2 Agustus 2019 Jurnal Ekonomi Bisnis Dan Kewirausahaan ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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DOI: 10.47942/iab.v8i2.443
<![CDATA[This research aims determine the effectiveness of merchandise inventory control system at CV. Berkat Abadi Solo by using the method of economic order quantity, reoder point and safety stock. Data collection techniques used are interviews and documentation. Data analytical technique by using descriptive quantitative. The methods used in this research were economic order quantity, reoder point dan safety stock. The results of this study can be concluded that the control effectiveness inventory of merchandise at CV. Berkat Abadi Solo reviewed from the economic order quantity, reoder point dan safety stock method was still not achieved.]]>
<![CDATA[PENGARUH SIZE, WEALTH, LEVERAGE, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus di Kabupaten Karanganyar) ]]>
<![CDATA[Pipit Nur Fitasari]]>;
<![CDATA[Kun Ismawati]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 9 No 1 (2020): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol 9 No 1 Januari 2020 ]]>
Publisher : <![CDATA[Universitas Sahid Surakarta ]]>
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<![CDATA[This research aims to know size, wealth, leverage, and capital expenditure influence to the government financial performance in Karanganyar district both in Partial or simultaneous. Hypothesis suspected that size, wealth, and capital expenditure have a positive and significant influence to the government financial performance in Karanganyar district, whereas leverage has negative effect but not significant to the government financial performance in Karanganyar district.This research is a quantitative research with secondary data collected from Regions Financial Body (BKD) Karanganyar district in the form of balance sheetand financial statement in period research years 2010-2017. Analysis of data used in the research are multiple linear regression test, t test, F test, and coefficientdetermination test. Results data analysis shows that leverage and capital expenditure takes a negative and not significant effect to the government financial performance in Karanganyar district years 2010-2017, whereas size and wealth have positive and significant effect to the government financial performance in Karanganyar district years 2010-2017.]]>
