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Journal : Accounting

ANALYSIS OF FACTORS THAT INFLUENCE THE CAPITAL STRUCTURE IN FOOD AND BEVERAGES Nawarcono, Winanto
Accounting 2010
Publisher : Accounting

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Abstract

Simultaneous test results showed that the value of f-calculate equal to 10.421 with a significance of 0.000 is smaller than the expected level of significance of 5%, which means that the asset structure, firm size, profitability, sales growth and operating leverage simultaneously affect the capital structure. Thus the formulation of hypotheses based on test results is sure. While sixth beta coefficient of 0.508, the structure of assets is an independent factor that most affects the capital structure as the dependent factor, because the beta coefficients are owned asset structure is the largest beta coefficient when compared with the beta coefficient of company size factor amounted to 0.262, the factor of 0.109 profitability, sales growth factor of 0.120, and the operating leverage factor of 0.112. so that the formulation of hypothesis seven unanswered. Keyword : Capital Stucture, Food, Baverages
EFFECT OF DECENTRALIZATION CONTROL SYSTEM ON THE PERFORMANCE OF MANAGERIAL ACCOUNTING AT PINTU MAS MULIA KIMIA GROUP One, Jumedi; one, Drs. Supardi, MM.; Nawarcono, SE., MM, Winanto
Accounting 2009
Publisher : Accounting

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Abstract

The purpose of this study was to determine the effect of Decentralized Control System on Managerial Performance in Accounting PT. Pintu Mas Mulia Kimia Group. Data collected from the Head Office and branch offices in 7 PT. Pintu Mas Mulia Kimia Group taken as Stratified Random Sampling by the number of respondents was 227 persons. Of the 227 respondents, which was worth only 225 respondents were analyzed. To measure the influence of Decentralized Control Systems Accounting used a questionnaire with 10 items of questions, with a value of α = 0.855, Budget Decentralisation used a questionnaire with 8 items of questions, with a value of α = 0.802, and Managerial Performance used a questionnaire with 9 items of questions, with a value of α = 0.789 . The data analysis technique is regression analysis SPSS for windows ver.12 has been used in examining the influence of Decentralized Control System for Accounting and Budget Decentralization on Managerial Performance. The results showed as follows: (1) Decentralization of Accounting Control System has positive and significant impact on Managerial Performance is indicated by p value or significance probability of 0.002 (
ANALYSIS OF CALCULATION IN Mudharabah TO INCREASE REVENUE TRADERS IN BMT of ATI BENING GROBOGAN DISTRICT Tida, Khusnamah; Kholisoh, Dr. Luluk; Nawarcono, SE., MM, Winanto
Accounting 2010
Publisher : Accounting

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Abstract

The existence of an existing conventional bank interest in the system prioritizes operasiolnalnya, while the Islamic Bank are not familiar with the term of interest but which is the term used for the results. Banking with sharing system designed terbinanya for unity in the risks and share the results of operations between the owner of the funds that keep their money in the bank, with the bank as manager funds and also the people who need funds that can be existed as borrower or the fund manager. With financing coupled with the guidance capital management and business to business productivity help to improve which in turn will affect the increased revenue traders small. This is the basis for the author to take the title "Analyst calculation Mudharabah to increase the income of traders in BMT Ati Bening Grobogan district”. The purpose of this study was to describe and analyze the effect of Mudharabah increased income traders in District Grobogan. The population of this study is the customer who received BMT Bening Ati Mudharabah, whose population amounted to all customers, the sample There are 100 (40 data can be processed) and the sampling technique using proportional cluster random sampling technique. The method of data collection yangdigunakan methods are questionnaires and documentation. Methods of data analysis used in this research is simple regression analysis of prediktor.Hasil research shows that by calculating the correlation coefficient between variables X and Y variables dipeoleh r r hits at 10.500 and table is 1.98, which means there was significant correlation between the increase of revenue Mudharabah small traders. From the simple regression equation obtained Y = 4.987 + 1.215 X, While hypothesis testing is performed with T test t hits obtained for10.500 which means that said that Ha is the influence of financing to increase merchant revenues Grobogan District "Acceptable". Based on the above conclusions, the authors present suggestions include the need for further research on the variables that affect increased revenue that the available job opportunities, skills and expertise, motivation and tenacity to work. Keywords: Mudharabah, increased revenue.
Profitability Ratios And Influence Earning Per Share (EPS) on Stock Price On Food and Beverage Companies Go Public In the Indonesia Stock Exchange Anggara, Stefanus Wahyu; Isafaatun, SE., MM, Eliya; Nawarcono, SE., MM, Winanto
Accounting 2010
Publisher : Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.694 KB)

Abstract

The development of stock prices in the capital market is an important indicator for studying the behavior of the market, namely investors. To determine whether investors will be trading in the stock market, usually will base its decisions on the various instruments available in the public and private. The data is meaningful or valuable to the investor if the data is causing make transactions on the capital market, where transactions are reflected through share price. Financial Accounting Standards (PSAK, 2007 No. 3) states that with the increasing number of companies that sell securities in the capital markets, interim financial statements become increasingly necessary. The main aspect of the interim financial reports issued by companies that report was not audited. This will cause significant problems regarding the reliability of investment decision makers. To increase the level of the company´s financial performance, we need a ratio analysis method that aims to analyze the financial position of an enterprise. Ratios used to determine the ability of firms to obtain profits in relation to sales, total assets, investment and own capital. Profitability ratios include return on assets (ROA), Return On Equity (ROE), and Pofit Net Margin (NPM). EPS is used to measure the success of management in achieving profitability for the company owner. Value of ROA, ROE, NPM, and EPS increasing it will increase shareholder confidence in the company. but each Chapter are interconnected and support each other, so that by the end of the Chapter will be obtained a conclusion of the problem. Thesis writers are interested in selecting food and beverage companies as an object of research in writing this essay to analyze the increasing needs of everyday people. Based on a discussion of profitability ratios and EPS to the stock price on 10 food and beverage companies go public in Indonesia Stock Exchange (IDX) then it can be deduced results of research conducted on 10 companies from 15 food and beverage companies that went public and listed on the Stock Exchange Indonesia (BEI) that the profitability ratio has fluctuated over the 2007-2009 period with Earning Per Share (EPS) during the 2007-2009 period amounted to USD. 1229.95. Keywords: Capital Market, Stock Exchange, Go Public