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PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR PENDANAAN PADA INDUSTRI PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA Arnida Wahyuni
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 2 (2014): Jurnal Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.145 KB) | DOI: 10.30596/ekonomikawan.v14i2.217

Abstract

Companies in choosing the funding structure is filled with the financing needs of its own capital (equity) or filled with foreign capital (debt) must consider a variety of factors. Asset structure, profitability, and dividend policy are several factors that affect the decision making structure of the financing company. The purpose of this study was to determine and analyze the influence of the structure of assets, profitability, and dividend policy on the funding structure of the banking industry are listed on the Indonesia Stock Exchange. The study was conducted on 22 samples of banking companies listed in Indonesia Stock Exchange using time series data from 2008 to 2012 and cross section called the pooling of data. The variables used are the structure of assets, profitability, and dividend policy as independent variables and the dependent variable funding structure. This study uses linear regression and multiple regression analysis to see the contribution of each variable individually and simultaneously to affect the structure of the funding is used to finance the operations of the company. The results show that the structure of assets has a more significant effect on the funding structure of the banking industry than profitability and dividend policy. This means that the asset structure is a better yardstick in assessing the company funding decisions based on this research. The test results also showed that the structure of assets, profitability, and dividend policy simultaneously influence on the structure of the banking industry funding.
Pengaruh Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) pada Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan Arnida Wahyuni; Rinie Utara
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 18, No 1 (2018)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.041 KB) | DOI: 10.30596/ekonomikawan.v18i1.2148

Abstract

To carry out and carry out regional autonomy broadly and responsibly, regional authority and capability is needed to explore its own financial resources in order to carry out their functions effectively and efficiently in the field of government and public services to the community. With the stipulation of Hotel Tax and Retirement Tax Rates in accordance with Law Number 28 of 2009 Article 35 and Article 40 of 10%, then every hotel and restaurant will provide 10% of the income for hotel services and restaurant services to consumers who enjoy it. Hotel Taxes and Restaurant Taxes are part of the potential PAD sources in the city of Medan and provide a substantial contribution when viewed from the local tax component, because Medan City is the gateway to receiving the flow of local tourists and foreign tourists visiting the area North Sumatra tourist destination.The phenomenon th at occurred only at the level of 2014 Hotel Tax receipts and 2015 Restaurant Taxes which had reached the planned target. Where Hotel Tax receipts in 2014 amounted to Rp. 81,642,581,350.74 has exceeded the target of Rp. 81,500,000,000 or reach 100.17% and Restaurant Tax receipts in 2015 amounted to Rp. 124,409,617,130.10 has exceeded the target of Rp. 123,215,837,083 or reach 100.97%. The effect of the phenomenon indicates that the sources of Regional Original Income (PAD) such as Hotel Taxes and Restaurant Taxes continue to decline in previous years which resulted in the receipt of Regional Original Income (PAD) in 2011 to 2015 which did not always reach the target has been established 
Analisis SWOT Inovasi Produk Asuransi Syariah Tafakul Keluarga Kota Medan (Studi Kasus Perusahaan Asuransi Takaful Keluarga Kota Medan) Ayu Annisa Fikra; Nur Ahmadi Bi Rahmani; Arnida Wahyuni
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana menganalisis strategi yang ditetapkan oleh perusahaan Asuransi Takaful Keluarga Cabang Setia Budi Kota Medan yang dilihat melalui faktor internal dan eksternal perusahaan. Penelitian ini adalah penelitian lapangan yang bersifat deskriptif kualitatif. Metode yang digunakan adalah analisa SWOT, yang dimulai dari menentukan faktor-faktor internal dan eksternal yang didapati dari hasil wawancara dengan pihak perusahaan Asuransi Takaful Keluarga Cabang Setia Budi Kota Medan. Selanjutnya faktor-faktor tersebut dianalisa dengan menggunakan analisa IFE (Internal Factor Evaluation) dan EFE (Eksternal Factor Evaluation). Setelah itu dilanjutkan dengan analisa Matrik SWOT dan analisa Tabel Bobot Skor. Berdasarkan penelitian yang telah dilakukan oleh peneliti, maka ada beberapa kesimpulan bahwa berdasarkan hasil dari tabel matriks IFAS dan EFAS, diketahui bahwa nilai IFAS nya adalah 3,00. karena total skornya berada diatas 2,5 maka ini berarti mengidentifikasikan posisi internal yang kuat. Nilai EFAS nya adalah 2.50. karena total skor mendekati 4,0 berarti mengindikasikan bahwa pengenal merespon peluang yang ada dan menghindari ancaman-ancaman dipasar.
PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PRINSIP VALUE FOR MONEY (STUDI APBD PROVINSI SUMATERA UTARA 2020-2022) Erika, Erika; Wahyuni, Arnida
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.21814

Abstract

Penelitian ini bertujuan untuk menilai kinerja fiskal Pemerintah Provinsi Sumatera Utara dengan fokus pada Anggaran Pendapatan dan Belanja Daerah (APBD) periode tahun 2020 hingga 2022. Data dikumpulkan dengan menggunakan metodologi analisis value for money yang menilai rasio-rasio ekonomi, rasio efektivitas, dan rasio efisiensi. Data sekunder yang digunakan berupa hasil APBD dan RAPBD Pemerintah Provinsi Sumatera Utara. Berdasarkan temuan kajian, kinerja Pemprov Sumut pada era 2020-2022 tergolong ekonomis karena rasio produksinya berada di bawah 100%. Dari segi efisiensi, kinerjanya tergolong sangat efisien karena rasionya kurang dari 100%. Kinerja Pemprov Sumut pada era 2020-2022 dinilai sangat efektif jika dilihat dari rasionya yang berada di bawah 100%.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DENGAN INVESTASI TERHADAP KINERJA PEMERINTAH DALAM TINJAUAN ISLAM (STUDI KASUS DESA ULUMAHUAM) Sutarno, Yungki; Harmain, Hendra; Wahyuni, Arnida
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8955

Abstract

In this case it refers to the village government in an effort to implement SAP by investing in government performance. The investment made greatly influences the image of the community's environmental assessment of the performance of the village government, which then becomes a benchmark for considering the achievement of this leadership. This study aims to find out how the implementation is carried out by the Ulumahuam Village Government, because there are some uniqueness or differences that occur in the Village Government in general where the hypothesis includes the level of concern, wisdom, creativity and innovation possessed by the Ulumahuam Village Government. This research methodology is quantitative with a qualitative descriptive approach, where the focus of this research is to explore the specific problems of research subjects from all aspects of personality related to the object of research, this research is also often called casuistic research. The results showed that the significance value (0.817) > 0.05 means that there is no effect of the application of government accounting standards by investment on government performance or in other words it can be concluded that the application of SAP through investment is not in accordance with government performance.