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FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Anas Ismail; Triyono Triyono; Fathan Achyani
Jurnal Manajemen Dayasaing Vol 17, No 1 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i1.2170

This study analyzes the factors that affect the capital structure of a case study on property and real estate company that went public on the Stock Exchange 2008-2012. The aim of this study was to determine the optimal capital structure in a company. To measure it, the study uses five independent variables, namely the structure of assets, the company’s growth, company size, return on assets, and current ratio. The research sample using 37 property and real estate companies.This study uses egression analysis techniques. Results of this research is the size of the company and the current ratio significantly affect trade off theory according to which the company is more focused on profit, that profit is not reduced to pay installments external parties. Current ratio is a significant negative effect because the average property and real estate companies use more of its own models in comparison with debt

ANALISIS TIME DEPOSIT MONEY DI INDONESIA Triyono Triyono
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 7, No 2 (2006) : JEP Desember 2006
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v7i2.3987

Time deposit is one of the expected banking product can gather people money significantly. Gathered people money can be used to fulfill attainment of economy growth target. In reality, position of time deposit often fluctuate caused many economic factors.This research aim is to examine economic factors which theoretically influence time deposit. The factors are inflation rate, national income, deposit rate, Rupiah exchange rate to dollar and invesment value. Result of the research indicates variables that influence position of time deposit are inflation and time deposit one year before

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EKSPOR CPO (BAHAN BAKU MINYAK GORENG) INDONESIA PADA TAHUN 1973 - 1998 Wahyu Wahyu; Triyono Triyono
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 2, No 1 (2001) : JEP Juni 2001
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v2i1.3905

The demand for cooking oil from domestic and foreign market has madetrade of CPO as cooking oil raw material. The strength of CPO trade iscaused by amount of government wish to keep cooking oil price stability asdomestic main need and by the amount of government interest to increaseforeign exchange achievement. The research is centered on variables whichinfluence on the number of CPO export from Indonesia. The data used aretime series data from 1973-1988 which is taken from BPS (Central Bureauof Statistic) of Indonesian Plantation Annual Report. Whereas analysismethod used are Double Linear Regression by using OLS (Method ofOrdinary Least Squares) with variables test toward classical assumption andstatistic test.

Regional Competitiveness and Its Implications for Development Daryono Soebagyo; Triyono Triyono; Yuli Tri Cahyono
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 14, No 2 (2013): JEP Desember 2013
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v14i2.138

This study was conducted to identify regional competitiveness in some areas of Central Java. Regional competitiveness became one of the issues in regional development policy since the enactment of local autonomy.Measurement of regional competitiveness has been mostly done through ranking as a benchmark the competitiveness of the region. Mapping regional competitiveness in Indonesia has been made to all counties and cities, which shows the competitiveness ranking of each region. Competitiveness ranking is based on the characteristics of the area assessed the competitiveness of the input and output competitiveness. Even though the mapping of regional competitiveness in Central Java in particular has never been done, but the result of the national and regional competitiveness can be used as a reference to determine the ranking of each district / town in Central Java. Distribution competitiveness ranking the 15 districts / cities in Central Java can be grouped based on input competitiveness and the competitiveness of output.

Meminimalisasi Penggelapan Pajak Melalui Optimalisasi Kesadaran Perilaku Wajib Pajak Dengan Pendekatan Theory Of Planned Behavior Aditiyanto Ekaputra; Triyono Triyono; Fatchan Achyani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Penggelapan pajak merupakan salah satu permasalahan yang sering terjadi dalam penyelenggaraan perpajakan termasuk di Indonesia. Hingga saat ini masih banyak terjadi kasus penggelapan pajak dikarenakan oleh perilaku dari wajib pajak yang tidak patuh atas kewajiban perpajakannya. Artikel ini bertujuan untuk mengkaji perilaku wajib pajak terhadap penggelapan pajak menggunakan pendekatan Theory of planned behavior. Metode yang digunakan dalam penyusunan artikel ini adalah pendekatan studi pustaka atau studi literatur. Pencarian jurnal tersebut dilakukan melalui database elektronik Google Scholar dengan kata kunci penggelapan pajak (tax evasion). Dari semua referensi yang telah didapat kemudian diseleksi sesuai dengan topik yang dibahas. Hasil studi literatur menunjukkan bahwa suatu tindakan penggelapan pajak di dasari oleh adanya tingkat rasionalitas dan lingkungan wajib pajak yang selanjutnya akan menentukan perilaku patuh atau melanggar kewajiban perpajakannya. Selain itu, sikap ketidakpatuhan pajak dan penggelapan pajak juga dilatarbelakangi oleh beberapa faktor yakni persepsi wajib pajak atas ketidakadilan, adanya tarif pajak yang tinggi, dan belum adanya pengalaman dalam pemeriksaan pajak serta adanya tingkat pendapatan yang besar akan menimbulkan sikap seseorang untuk tidak patuh dan akan menggelapkan pajak atas kewajibannya.

PENGARUH KINERJA KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Anis Mafiroh; Triyono Triyono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1956

Financial distress is the financial difficulties experienced by a company before the company become bankruptcy. The prediction of financial distress is necessary to anticipate a company into bankruptcy. While the company showed the signal will be bankruptcy, show the parties concerned such as managers, investors, and business owners will soon take a decision anticipated for bankcruptcy. Financial ratios in this study using indicators such as leverage ratio, liquidity ratios, activity ratios, profitability ratios, independent board and audit committee competence on a predicted occurrence of Financial distress.The population in this study was all manufacturing companies listed in Indonesia stock exchange and continuosly published financial statement in the periode 2011-2014. The sample is determined by purposive sampling technique and used of 79 companies as samples. This analysis used logistic regression analysis. The result of this research showed that the leverage ratio and the ratio of activity affect the prediction of the occurrence of financial distress, while liquidity ratios, profitability ratios, independent board, and the competence of the audit committee do not affect the prediction of financial distress.

PENGARUH KINERJA KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Anis Mafiroh; Triyono Triyono
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1956

Financial distress is the financial difficulties experienced by a company before the company become bankruptcy. The prediction of financial distress is necessary to anticipate a company into bankruptcy. While the company showed the signal will be bankruptcy, show the parties concerned such as managers, investors, and business owners will soon take a decision anticipated for bankcruptcy. Financial ratios in this study using indicators such as leverage ratio, liquidity ratios, activity ratios, profitability ratios, independent board and audit committee competence on a predicted occurrence of Financial distress.The population in this study was all manufacturing companies listed in Indonesia stock exchange and continuosly published financial statement in the periode 2011-2014. The sample is determined by purposive sampling technique and used of 79 companies as samples. This analysis used logistic regression analysis. The result of this research showed that the leverage ratio and the ratio of activity affect the prediction of the occurrence of financial distress, while liquidity ratios, profitability ratios, independent board, and the competence of the audit committee do not affect the prediction of financial distress.

THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District) Triyono Triyono; Fatchan Achyani; Mufti Arief Arfiansyah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8521

This study aims to determine the effect of financial statement presentation, accessibility of financial statements, quality of supervision of BPD, capacity of village apparatus, village financial system (Siskeudes), Government Intern Control System (SPIP) on accountability of village fund management. This study uses a quantitative approach. The population in the study were villages in Wonogiri Regency. Sampling using saturation sampling technique. Respondents in this study were the village head and village secretary. For the process of collecting data used the questionnaire method. Whereas to analyze data used multiple regression analysis.The results of the study show that 1) The presentation of financial statements has no effect on the accountability of village fund management. 2) Accessibility of financial statements does not affect the accountability of village fund management. 3) Quality of BPD Supervision does not affects the accountability of village fund management. 4) The capacity of the village apparatus does not influences the accountability of village fund management. 5) Village Financial System (Siskeudes) influences the accountability of village fund management. 6) The Government's Intern Control System (SPIP) has an effect on the accountability of village fund management.Keywords: Presentation of Financial Statements, Accessibility of Financial Reports, Quality of BPD Supervision, Capacity of Village Apparatus, Village Financial System, Government Internal Control System, Accountability of Village Fund Management.

The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable Triyono Triyono; Dwi Ariyani; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17579

This study aims analyzed the effect of Fiscal Decentralization and Foreign Direct Investment (FDI) on regional income inequality and examined the role of economic growth in the relationship of independent variables with income inequality in Indonesia. The analytical tool used path analysis (Path Analysis). The sample 34 provinces in Indonesia from 2015-2019. The results showed (1) fiscal decentralization has a significant negative effect on economic growth in Indonesia in 2015-2019. (2) FDI has a significant positive effect on economic growth. (3) Fiscal decentralization has a significant positive effect on income inequality. (4) FDI didn’t effect on income inequality. (5) Economic growth has a significant positive effect on income inequality. (6) Economic growth isn’t able to mediate fiscal decentralization on regional income inequality. (7) Economic growth is able to mediate FDI on regional income inequality.

The Influence of Profitability, Assets Structure, Firm Size, Business Risk, Sales Growth, and Dividend Policy on Capital Structure Triyono Triyono; Anindita Kusumastuti; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9340

The aim of the research is to find out the influence of profitability, asset structure, company size, business risk, sales growth, and dividend policy to the capital structure of manufacturing companies listed on the IDX. The research sample was determined by purposive sampling method based on the criteria of manufacturing companies that were registered for three consecutive years and distributed dividends at least once. 117 have been selected as sample. This study uses multiple linear regression models. In this study it can be concluded that Profitability (ROA), Company Size (UP), Business Risk (RISK), Sales Growth (PP) affect to the Capital Structure (DER). Asset Structure (SA) and Dividend Policy (DPR) do not affect to the Capital Structure (DER).

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