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Analisis Pengukuran Kinerja Berbasis Konsep Value For Money Pada Pemerintah Daerah Kabupaten Pekalongan Versiandika Yudha Pratama; Syamsuddin; Farah Difa
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.865 KB) | DOI: 10.54259/akua.v1i2.411

Abstract

This study aims to determine the performance of the Pekalongan Regency Government in period 2017-2019 with value for money approach in economics, efficiency and effectiveness ratio. Based on the existing characteristics, this research included in descriptive quantitative research. The data analysis technique in this study uses the concept of value for money, namely assessing performance in terms of economics, efficiency, and effectiveness ratio based on local government financial performance each period. The results of the study stated that the performance of the Pekalongan Regency Government during the 2017-2019 period was categorized as economical because it produced a ratio of less than 100%. In terms of efficiency, the performance of the Pekalongan Regency Government for the 2017 is efficient, meanwhile in the 2018 and 2019 periods the performance has not been efficient because the ratio is above 100%. In terms of effectiveness, the performance of the Pekalongan Regency Government during the 2017-2019 period tends to be not optimal but has been quite effective with an annual ratio that is above the ratio of 90%.
Mood Investor Atas Pengumuman Pergantian Dewan Komisaris dan Dewan Direksi (Studi Pada PT Garuda Indonesia Tbk) Versiandika Yudha Pratama; Farah Difa
Jurnal Manajemen Dirgantara Vol 13 No 1 (2020): Jurnal Manajemen Dirgantara, juli 2020
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.381 KB)

Abstract

This research aims to determine there are differences in average abnormal returns that occur before and after the announcement of the change of board (board of commissioners and board of directors) of PT. Garuda Indonesia, Tbk., which is on January 22nd, 2020. This research used event study for method and the data in this study are secondary data in the form of stock price data of PT. Garuda Indonesia, Tbk. The event window in this study for 11 (eleven) working days which is 5 (five) days before the event, 1 (one) day when the event occurs and 5 (five) days after the announcement of the change of the board of commissioners and board of directors. Meanwhile, the estimated period is set for 120 exchange days, namely at t-125 to t-6. Test conducted by paired sample t-test. The results of the paired sample t-test showed that there is no significant difference between the average abnormal returns before and after the announcement of the change of board (board of commissioners and board of directors) of PT. Garuda Indonesia, Tbk. It can be concluded that neither the market nor investors reacted to the announcement of the replacement of the board of commissioners and board of directors that occurred at PT Garuda Indonesia, Tbk