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Stock Split Saham dan Dampaknya Terhadap Volume Perdagangan dan Abnormal Return Saham Siti Masyithoh
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018
Publisher : Politeknik Ganesha Medan

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The purpose of this study was to determine significant differences in trading volume and abnormal return before and after event of a stock split. This study was conducted on 19 issuers that do stock split in 2011- 2015 in the Indonesia Stock Exchange withmethod. purposive sampling The analysis technique used is Paired Sample T-Test with the observation period of seven days before and seven days after the stocksplit.From the analysis we found that the volume of stock trading before and after stock split there is no difference significantly, and not finding thedifferences gain abnormal return significant before and after stock split.

Analisis kinerja kegiatan rehabilitasi hutan dan lahan berdasarkan value for money Novia Nurdia Ningsih; Siti Masyithoh; Ibnu Abni Lahaya
KINERJA Vol 14, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Dinas Kehutanan Provinsi Kalimantan Timur city of Samarinda as public sector organizations in terms of the achievement of performance declines especially Performance prosentasenya Forest and land Rehabilitation Program. The research aims to know the performance of forest and land Rehabilitation Programs based on Value For Money in the Forestry town of Samarinda, East Kalimantan province. This research is a descriptive qualitative research with the object examined was the Realization of financial data of Forestry of East Kalimantan province city of Samarinda on government agency performance accountability Reports (LAKIP) Forestry Samarinda city of East Kalimantan province period in 2014. The data collection method used is the documentation and field research. Based on the results of the analysis are obtained, namely the economic value of the Forest Program activity Rehabilitation and land conducted Forestry province of East Kalimantan can be measured by comparing the primary inputs (funds realized) and t he secondary form of input (human resources / Procurement Advice Team and infrastructure). Calculation analysis of the results of performance assessment working paper Department of Forestry of East Kalimantan province obtain economic value of 89%. The economic performance of the value 85% up to 100% is the value entered on the performance categories are quite economical. Based on the results of the measurement of the efficiency of data analysis on Forest Rehabilitation activity programme and noted that for the period 2014 program activities can be efficiently. In the period 2014 Forestry Samarinda city of East Kalimantan province in carrying out the programme of activities can generate maximum output reaches 100% of the input with the use of only 89%. From the results of the calculation of the working paper analyses the performance assessment Value For Money Forestry Province of East Kalimantan obtained a value of 130% efficiency. The resulting effectiveness ratio of these activities during the year 2014 according to the working paper the assessment Value For Money that is 96,55%. By comparing the description value performance divided by the value of the performance output then the revenue percentage.

Analisis kinerja kegiatan rehabilitasi hutan dan lahan berdasarkan value for money Novia Nurdia Ningsih; Siti Masyithoh; Ibnu Abni Lahaya
KINERJA Vol 14, No 1 (2017): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v14i1.2451

Dinas Kehutanan Provinsi Kalimantan Timur city of Samarinda as public sector organizations in terms of the achievement of performance declines especially Performance prosentasenya Forest and land Rehabilitation Program. The research aims to know the performance of forest and land Rehabilitation Programs based on Value For Money in the Forestry town of Samarinda, East Kalimantan province. This research is a descriptive qualitative research with the object examined was the Realization of financial data of Forestry of East Kalimantan province city of Samarinda on government agency performance accountability Reports (LAKIP) Forestry Samarinda city of East Kalimantan province period in 2014. The data collection method used is the documentation and field research. Based on the results of the analysis are obtained, namely the economic value of the Forest Program activity Rehabilitation and land conducted Forestry province of East Kalimantan can be measured by comparing the primary inputs (funds realized) and t he secondary form of input (human resources / Procurement Advice Team and infrastructure). Calculation analysis of the results of performance assessment working paper Department of Forestry of East Kalimantan province obtain economic value of 89%. The economic performance of the value 85% up to 100% is the value entered on the performance categories are quite economical. Based on the results of the measurement of the efficiency of data analysis on Forest Rehabilitation activity programme and noted that for the period 2014 program activities can be efficiently. In the period 2014 Forestry Samarinda city of East Kalimantan province in carrying out the programme of activities can generate maximum output reaches 100% of the input with the use of only 89%. From the results of the calculation of the working paper analyses the performance assessment Value For Money Forestry Province of East Kalimantan obtained a value of 130% efficiency. The resulting effectiveness ratio of these activities during the year 2014 according to the working paper the assessment Value For Money that is 96,55%. By comparing the description value performance divided by the value of the performance output then the revenue percentage.

Analisis Pengendalian Internal Atas Sistem dan Prosedur Penerimaan dan Pengeluaran Kas Masjid Baiturrahim Samarinda Muhammad Zaini; Siti Masyithoh; Salmah Pattisahusiwa
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 2, No 2 (2017): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v2i2.1051

Data’s research is result of observation by interview to chief and management of Baiturrahim Samarinda mosque. Theories which used to find out and analyze internal control of systems and procedures for cash receipts and disbursements are 1) organizational structure which separate responsibility, 2) Authorization and registration, 3) Well-practice, 4) Quality of management in accordance with their responsibilities. Results of research show that systems and procedures for cash receipts of Baiturrahim Mosque is good to protect from fraud and manipulation of financial data because elements of cash receipt internal control which is used by Baiturrahim mosque is suitable with elements of cash receipt internal control. Systems and procedures for cash disbursements is weak because organizational structure that separates responsibility is not suitable with cash disbursement due to double job by one function and management doesn’t have balance sheet.

Pengaruh risiko kredit likuiditas kecukupan modal dan efisiensi operasional terhadap profitabilitas Rudi Septiyanto; Siti Masyithoh; Ferry Diyanti
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 2, No 3 (2017): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v2i3.1097

Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Kredit yang diproksikan dengan Non Performing Loan (NPL), Likuiditas yang diproksikan dengan Loan to Deposit Ratio (LDR), Kecukupan Modal yang diproksikan dengan Capital Adequacy Ratio (CAR), dan Efisiensi Operasional yang diproksikan dengan Beban Operasional terhadap Pendapatan Operasional (BOPO) terhadap Profitabilitas yang diproksikan dengan Return on Asset (ROA). Berdasarkan hasil analisis, ditemukan bahwa Risiko Kredit (NPL) memiliki koefisien regresi sebesar 0,030 dengan tingkat signifikansi sebesar 0,440, Likuiditas (LDR) memiliki koefisien regresi sebesar 0,019 dengan tingkat signifikansi sebesar 0,070, Kecukupan Modal (CAR) memiliki koefisien regresi sebesar -0,033 dengan tingkat signifikansi sebesar 0,275, dan Efisiensi Operasional (BOPO) memiliki koefisien regresi sebesar 0,013 dengan tingkat signifikansi sebesar 0,268. Hal ini dapat disimpulkan bahwa Risiko Kredit, Likuiditas, Kecukupan Modal, dan Efisiensi Operasional tidak berpengaruh signifikan terhadap Profitabilitas (ROA) pada PT Bank Mega Tbk.

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