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Journal : JURNAL KEBANGSAAN

PENGARUHOPM,ROE DANROA TERHADAP PERUBAHAN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI BURSA EFEK INDONESIA Syamni, Ghazali; fe, martunis
JURNAL KEBANGSAAN Vol 2, No 4 (2013): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

The purpose of this study was to examine the effect of operating profit margin, return on equity and return on assets to changes in earnings in telecommunications companies in Indonesia Stock Exchange. The data used in this study is a secondary data from financial statements on six telecommunications companies in Indonesia Stock Exchange. Method of data analysis used in this study is multiple regression models. The study found that simultaneous operating profit margin, return on equity and return on assets influence the change in earnings in telecommunications companies in Indonesia Stock Exchange. The same findings were also found partial test results. This indicates that the operating profit margin, return on equity and return on assets is a variable for investors to consider before making a decision to invest. Keywords: operating profit margin, return on equity and return on asset
HUBUNGAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA LANGSUNG DI KABUPATEN ACEH UTARA Syamni, Ghazali; Husodo, Zaafri; din, Syarifuddin
JURNAL KEBANGSAAN Vol 3, No 5 (2014): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

The objectives this research is to analyze the relationship legal revenue to expenditures in North Aceh. The data used in this study are reported revenue realization consisting of local taxes, retribution, and other legal revenue to particular expenditure direct in North Aceh for 30 years from 1982 -2011. The method used in this study is multiple regression analysis. The results found that the revenue associated with direct expenditure in the North Aceh. This indicates that the higher the revenue, the greater the direct spending by an area. Subsequently other findings in this study are all components of tax revenue in this case, retribution, etc. legitimate income also affect direct spending. These findings indicate the government of the district or other government in Indonesia to be more active in raising revenue. But in the process of determination procedures or approaches that investment pro investment.Keywords: relationship, legal revenue, expenditures, north Aceh
FDI & IDX: A CAUSALITY TEST Syamni, Ghazali; Rasyidin, M.
JURNAL KEBANGSAAN Vol 4, No 7 (2015): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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This study aims to examine the causal relationship between foreign net purchase and stock market capitalization, as well as to examine the effect of foreign direct investments towards the development of stock markets in Indonesia. The data used in this study were secondary data of FDI and market capitalization issued quarterly in the form of time series during the period of January 2000 to September 2010 obtained from the Board of Investment, Bank Indonesia, Central Bureau of Statistics and the Indonesia Stock Exchange. Data were analyzed by using Grangers Causality method to test the causal relationship between the two variables. The predictive power of prior information may indicate a causal relationship between y and z in the long term. The results indicate that there is a pattern of one-way causal relationship between foreign net purchase and market capitalization, which means foreign net purchase significantly, affects market capitalization. The results also found the effect FDI has on market capitalization and this indicates that the Indonesian stock market is getting better. This condition is also supported by the strengthening of Indonesian economy fundamentals that led to foreign investors interested to invest in Indonesia. .Keywords : causality, FDI, market capitalization.
IMPLEMENTASI CAMEL DAN PRAKTIK MANAJEMEN PADA LABA BANK SWASTA NASIONAL DEVISA INDONESIA Syamni, Ghazali; Achyar, Khairil; Aristantia, Ria
JURNAL KEBANGSAAN Vol 5, No 9 (2016): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

Tujuan penelitian ini adalah menguji pengaruh implementasi CAMEL dan pratik manajemen laba pada bank Swasta Nasional devisa Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan dari laporan keuangan 12 Bank Swasta Nasional Devisa Indonesia. Hasil penelitian menemukan bahwa bank swasta Nasional devisa Indonesia dalam mengimplementasikan CAMEL tidak melakukan praktik manajemen laba. Dengan kata lain perbankan tersebut masih menerapakan prinsip-prinsip yang telah distandarkan oleh bank sentral. Namun secara parsial praktik manajemen laba boleh terjadi pada aset dan keuntungan perusahaan, hal tersebut dikarenakan volatilitas nilai tukar mata uang. Kata Kunci : Camel, Praktik Manajemen, Laba Bank