Articles
EFFECT OF COMMUNICATION BETWEEN PRIVATE AND STUDENT ACHIEVEMENT MOTIVATION TO LEARN CASE STUDY OF SMK NEGERI YOGYAKARTA 7
Subardiyani, Rika;
Kholisoh, Dr. Luluk;
Septi W.,S.E.,MM, Helly
Management 2010
Publisher : Management
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Research thesis entitled The Effect of Inter Personal Communication and Student
Motivation Student Achievement Against SMK N 7 Yogyakarta, Jl. South Gowongan Jt. III/416
Yogyakarta, carried out from January to March 2010 with the respondent student of SMK Negeri
7 Yogyakarta. This thesis research aims to determine whether the Inter Personal Communication
and Motivation Achievement Student Learning affect SMK N 7 Yogyakarta. Data collection
method used in this research is data collection and dissemination of a questionnaire. While the
methods of data analysis used in this research is descriptive analysis method and quantitative
measurement method which can be expressed with numbers.
Based on the analysis of multiple linear regression equation premises t test results can be
seen that the interpersonal communication variables affect student achievement by t test bigger
than t table (2.753> 1.994) and learning motivation variables influencing student achievement
with the t test bigger than t table (2.197 > 1.994). In Fcount test can also be seen that the variable
of interpersonal communication and motivation to study jointly affect student achievement with
value F count is greater than F table (4.607> 3.129).
Among the variables tested was variable Inter-Personal Communication has the highest
value (dominant) that is equal to 2.753 compared with the variables affecting Achievement
Motivation in Student Learning with a beta coefficient of 0.278 larger than the variable with a
value of 0.135 Learning Motivation.
Student achievement is significantly influenced by the Inter Personal Communication and
Motivation Learning with a value of 0.345 or 34.5% while the remaining 0.655 or equal to
65.5% influenced by other variables not included in this study.
Keywords: learning motivation, communication, achievement.
INFLATION ACCOUNTING ASSESSMENT OF RELEVANCE FINANCIAL REPORT AT. Astragraphia, TBK
One, Wigiyanti;
Kholisoh, Dr. Luluk
Accounting 2009
Publisher : Accounting
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An example of state-owned Indonesian company to calculate an inflation shock of inflation
accounting, the need to know The main purpose of its financial statements and the economy of a
developing country is the low level of inflation, but the problems often faced by countries
developed is the high rate of inflation, causing the economic crisis. While the accounting records
in Indonesia are generally embraced Historical Cost, where these concepts do not know of any
such changes influence inflation of stable monetary unit that resulted in all transactions that
occurred recorded on the basis of historical value or the value obtained during a transaction. Goal
research to find out how to make financial reports to include elements know the size of the effect
of inflation and the inflation factor to the report finance was beneficial or detrimental to the
internal party. Now results showed that PT. Astragraphia, Tbk in December 2007 and 2008 in
calculating the financial statements using the price index consumer (CPI) there were significant
differences in outcome results This company gained a slight loss or decreased profits.
Keyword : inflation, financial report
DETERMINATION OF COST OF PRODUCTION Activity Based Costing SYSTEM WITH BAMBOO CRAFT ON INDUSTRY karti AJI
Ariyanto, Harnawan;
Kholisoh, Dr. Luluk
Accounting 2009
Publisher : Accounting
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Intense competition in the business world today forced the management of the company /
industry to consider carefully the cost of products for the products they produce. Moreover
Indonesia entered the Asian free trade area in which the level of competition not only from
within the country but include competition from other countries. This forced the industry / firms
examine the procedures used for determining cost. Determining the selling price of the product
must take into account that accurate product costs, because of good cost analysis will reflect a
good decision. From the calculation of production costs imposed by bamboo handicraft
companies Karti Aji (traditional system) and the cost of production according to the author (ABC
system) there are several conclusions, namely: So far the company Karti Aji bamboo handicraft
factory overhead charge into a product with an allocation of raw materials by using the estimates.
Thus the production cost calculation becomes less accurate. Error in determining the cost of
production will affect the level of company profits, because firms can not compete in terms of
determining the cost of goods manufactured
Keywords : cost of production, activity based costing system
PAYROLL ACCOUNTING SYSTEM DESIGN AND WAGE IN YOGYAKARTA GEA CRAF
Wardani, Mira Kurnia;
Kholisoh, Dr. Luluk;
Murdo,M.Si, Drs. Yuri
Accounting 2010
Publisher : Accounting
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The purpose of this study was to determine how the implementation of
Accounting System Payroll and Wage craf Gea has done so far. It also made the design
of accounting systems appropriate Payroll and Wage Gea craf applied.
Data collection was performed under the method of documentation, methods of
interviewing and observation methods. Where in the method of documentation we do the
recording and retrieval of data. The method of interview we conducted interviews in
order to obtain information, testimony and statements from the leadership and employees
involved in payroll and wages.
The results of data collection indicate that the payroll and accounting system at
Gea craf wage is still very simple and lack the necessary documents and calendar notes
Gea craf highly vulnerable to fraud. And the need for payroll and accounting system
design an appropriate wage to be implemented in craf Gea.
Key words: accounting system, wage system
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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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.
Effect on Corporate Governance and Profitability Information Disclosure
Prayudi, Arditya;
Kholisoh, Dr. Luluk
Accounting 2010
Publisher : Accounting
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This study aims to see the impact of the implementation of corporate governance on the
disclosure of information. Implementation of corporate governance and disclosure are the two
subjects that can protect investors from the asymmetry of information.
In this study, the sampling method used was purposive sampling of selected samples from
populations with certain criteria, namely the companies that entered in the 10 top ranking
conducted by IICG from 2003-2008. Variables tested in this study consisted of disclosure of
information to be seen impact on the implementation of Corporate Governance. Corporate
Governance and profitability variables were also tested its effect on the level of disclosure. The
analysis used in this research is descriptive statistics, normality test, the classical assumptions
and multiple regression analysis.
From the regression analysis conducted, it can be concluded that the implementation of the
Corporate Governance significantly influence the level of disclosure of a company. Companies
with high corporate governance index will reveal better information in the financial statements.
Vice versa, companies that provide high disclosures in the financial statements will show that the
implementation of Corporate Governance in the company, the better
Keywords: Corporate Governance, Disclosure of information.
PENGARUH SISTEM OTOMASI DI BURSA EFEK JAKARTA TERHADAP LIKUIDITAS DAN EFISIENSI PASAR
Luluk Kholisoh
Majalah Ilmiah Ekonomi Komputer 2007: Majalah Ilmiah Ekonomi Komputer Edisi Desember
Publisher : Majalah Ilmiah Ekonomi Komputer
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Penelitian ini mencoba menjelaskan pengaruh sistem otomasi di Bursa Efek Jakarta (BEJ)terhadap likuiditas dan efisiensi pasar menggunakan studi penstiwa penoda sebelum dansesudah pelaksanaan Sistem Perdagangan Otomasi Jakarta (SPOJ-Jakarta AutomatedPerdagangan System). Dan tiga hipotesis yang diajukan dalam penelitian ini, hanyahipotesis ketiga yang tidak terdukung. Dengan demikian, hasil penefitian ini mendukungbahwa dengan otomasi perdagangan mampu meningkatkan likuiditas dan efisiensi pasarmodal, namun peningkatan likuiditas tidak dapat dijadikan tolak ukur adanya peningkatanensiensi. Dengan kata lain, hubungan likuiditas dan efisensi bukan merupakan suatu relasi.Kata Kunci: mekanisme perdagangan, likuiditas, efisiensi, BEJ
PENGARUH MANAJEMEN RISIKO, KONEKSI POLITIK, ROE, ROA DAN CAR DENGAN PEMODERASI KUALITAS AUDIT INTERNAL TERHADAP EFISIENSI PADA PERBANKAN INDONESIA
eliya isfaatun;
Dharma Tintri E;
Luluk Kholisoh
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta
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DOI: 10.26486/jramb.v7i2.2038
Tahun 2019 sektor perbankan menjadi sektor yang masih tumbuh, dan untuk dapat terus tumbuh dan bersaing, salah satu faktor yang penting adalah efisiensi dalam kegiatan perbankan. Faktor faktor manajemen risiko, Koneksi politik, Return On Equity (ROE), Return On Asset (ROA), dan Capital Adequacy Ratio (CAR) dapat mempengaruhi efisiensi perbankan dengan Kualitas audit internal sebagai peran moderasi. Menggunakan sampel sebanyak 22 entitas bank umum yang terdaftar di IDX dalam periode amatan tahun 2009-2018 sehingga diperoleh sebanyak 220 unit analisis. Efisiensi Bank diukur dengan Stochastic Frontier Analysis (SFA) dalam pendekatan intermediasi. Data dianalisis dan diuji menggunakan model Analisis Jalur (Path) dengan alat bantu aplikasi Amos. Hasil penelitian menunjukkan bahwa terdapat pengaruh dari penerapan manajemen risiko, ROE, ROA dan CAR dengan arah negatif, terhadap efisiensi biaya Koneksi politik dewan komisaris sebagai mekanisme tata kelola perbankan tidak berpengaruh terhadap efisiensi Bank. Kualitas Audit internal mampu memoderasi pengaruh penerapan manajemen risiko (memperlemah), koneksi politik (memperkuat), ROE (memperlemah), ROE (memperkuat) dan CAR (memperkuat) terhadap efisiensi perbankan Indonesia. Peningkatan pelaksanaan audit internal yang berkualitas pada perbankan dapat menjadi perhatian bagi manajemen dan pihak regulator.
DOES PRE-OPENING SESSION IMPACT MARKET VOLATILITY AND LIQUIDITY?
Luluk Kholisoh;
Sri Hermawati Gunadarma
Journal of Management and Business Vol 9, No 2 (2010): SEPTEMBER 2010
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.
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DOI: 10.24123/jmb.v9i2.162
On February 4, 2004, the Indonesian Stock Exchange (IDX) was implemented the changed its trading rules from continuous open to opening call, called pre-opening session. The purpose of this trading rules changed is to improve market liquidity. Previous study found that the opening call would reduce the volatility and spread at the opening call than the continuous open. These studies analyze market volatility and liquidity (trade base and order base) using intra-day data from the Indonesian Stock Exchange, where this market uses pre-opening session as the opening call. More than 100,000 transactions were used in this study with one- month period. The results of this study are contradicts to the previous studies. Using the opening call does not reduced market volatility, especially at the opening trade. The opening trade is more volatile then closing trade. Using the opening call do not impair on liquidity, especially for high volume stocks, based on trade or based on order. This phenomenon was contradicts to the conventional wisdom which suggests that thinly traded stocks is better in call trading method while the continuous auction method is preferred for heavily traded stocks.
PERILAKU AKTIVITAS PERDAGANGAN INTRAHARI DI BURSA EFEK JAKARTA
Luluk Kholisoh;
Darmadi Darmadi
Jurnal Ilmiah Ekonomi Bisnis Vol 13, No 1 (2008): ENGLISH
Publisher : Universitas Gunadarma
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The primary objective of this study is to investigate the pattern of intraday tradingwithin industrial sector which are listed in LQ45 and the domination oftelecommuniaction sector in trading activities at the Jakarta Stock Exchange. Anexamination on the behavior of intraday stock trading activities at the Jakarta StockExchange in the period between 2002 and 2003 is accomplished in this study. Tradingactivities used in this study were volatility of return, volatility of stock price, volume oftrading (based on transactions), spread, relative spread, depth, and relative depth(based on order). Approximately 8 millions trading activities were particized into timeinterval of 30 minutes. Regression analysis with dummy variable for independentvariable was applied. Results of the study showed that there were high means oftrading activities both at the beginning and the end of trading. This finding is inaccordance with a number of theories and results of several empirical studies whichindicate that trading behaviors in each capital market are varied. In addition, it wasalso indicated that trading activities at the Jakarta Stock Exchange, rather than bytelecommunication sector, were dominated by financial sector.