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INDONESIA
KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi
Published by STIE Dwi Sakti Baturaja
ISSN : 20885644     EISSN : 2614008X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
KOLEGIAL is a national scientific journal published by Dwi Sakti Baturaja College of Economics. This journal contains the issues about the results of research activities, articles, and conceptual papers, from lecturers, researchers, and practitioners from within and outside the institution. The scope of this journal are economics, management, business, and accounting. This journal is published twice a year in June and December.
Arjuna Subject : -
Articles 148 Documents
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ANALISIS KETIMPANGAN WILAYAH ANTAR KABUPATEN/ KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2011-2015 Lisa Hermawati; Misnalia Misnalia
KOLEGIAL Vol 5 No 2 (2017): JULI - DESEMBER
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

The purpose of this study is to determine the extent of regional imbalance between regency/city in south Sumatra province. The data used are PDRB data of Regency/City of South Sumatera Province and Regency/City PDRB data at constant value 2010. Analysis tools used in this research are Analysis method of Williamson Index (WI), Gini Index Analysis.The results of this study explain that: (1) Williamson Index analysis of 17 districts/cities in South Sumatra Province results that from 17 districts/cities in South Sumatra Province only 5 districts/cities are very prevalent as it approaches to zero, Lahat Regency, Muara Enim Regency, Musi Rawas Regency, and East Oku District and also 12 other districts/cities are very uneven as it approaches 1. Based on Gini Index analysis from 17 districts/cities in South Sumatera Province, Gini Index calculation results that from 17 regencies/cities in South Sumatera Province there are only 10 regencies/cities in South Sumatera Province Whose numbers range from zero (equal distribution) consist of Ogan Komering Ilir Regency, Banyuasin Regency, South Oku District, Ogan Ilir Regency, Empat Lawang District, Penukal Abab Lematang Ilir Regency, North Musi Rawas Regency, Palembang City, Lubuk Linggau City and City of Prabumulih. While 7 other regencies / cities are worth up to one (perfect inequality) such as Musi Rawas Regency, Muara Enim Regency, Ogan Komering Ulu Regency, East Ogan Komering Ulu Regency, Musi Banyuasin Regency and Pagar Alam City.
ANALISIS STRATEGI PENGEMBANGAN AGRIBISNIS SALAK DI KABUPATEN TAPANULI SELATAN Utari Evy Cahyani
KOLEGIAL Vol 5 No 1 (2017): JANUARI-JUNI
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

The purpose of this study is to identify strengths, weaknesses, opportunities and threats and formulate strategies for agribusiness development in South Tapanuli Regency. This research use desciptive qualitative approach. The result of this research is strategies to develop salak agribusiness in South Tapanuli namely: (1) integrating cultivation, processing and marketing activities through agroedutourism, (2) cooperating with banking and financial institutions through Government facilities to increase capital, (3) increase farmer added value through cultivation processing training, and (4) rehabilitation of old barking plants
PENGARUH RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yeni Alfiana; Dedeh Kurniasih
KOLEGIAL Vol 1 No 1 (2013)
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This study is performed to examine the effect of financial ratio consisting of current ratio, cash ratio, quick ratio, and net working capital toward Dividend Payout Ratio in manufacturing companies that is listed in Indonesian Stock Exchange over period 2009-2011. In sample, the study using purposive sampling method. Based on the criteria established by the research, the manufacturing companies listed on the Indonesian Stock Exchange was selected as the study observatios is 14 manufacturing companies. Data collection methods used in this study is secondary data data analysis techniques used is the multiple linear regression analysis. The research concludes that quick ratio give significantly effect on dividend payout ratio. And the other variables which is current ratio, cash ratio and net working capital are not significant to dividend payout ratio. Stimulatingly the Current Ratio, Cash Ratio, Quick Ratio and Net Working Capital have significant influence to Dividend Payout Ratio, it proved by sig-F value lower than 5% significances.
PENGARUH GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH PADA KABUPATEN ACEH BESAR Emmi Suryani; Ismail Ismail
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This research is empirical, where the purpose of this study is to determine the effect of the level of understanding of the principles of accountability, transparency and public participation both partially and simultaneously (together) on the quality of the financial statements of the Aceh Provincial Government.The population in this study were all of the Dinas in Aceh Province as many as 38 Agencies, which included the Secretariat, Offices, Regional Technical Agencies, and Bodies in the Aceh Besar District Government. While 115 people were taken as a sample, the sample of this study will be taken using a proportionate stratified random sampling technique. While the results of testing simultaneously obtained Fcount of 41,819, while Ftable at the significance level  = 5% is equal to 2.686. This shows that Fcount> Ftable, with a probability level of 0.000. Thus the results of this calculation can be taken as a decision that accepts alternative hypotheses and rejects the null hypothesis, meaning that the variables of accountability (x1), transparency (x2) and public participation (x3), together have a significant effect on the quality of the financial statements of the Agency Aceh Besar Government.While partially the accountability variables (x1), transparency (x2), public participation (x3) also affect the quality of the financial statements of the Government of Aceh Besar.
ANALISIS EFEKTIVITAS PENERIMAAN PBB-P2 DAN KONTRIBUSINYA TERHADAP PAD PEMERINTAH KABUPATEN PIDIE Tarmizi Tarmizi; Lilis Maryasih; Teuku Maimun Azhari
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This study aims to analyze the effectiveness of PBB-P2 acceptance and its contribution to Pidie District PAD for the 2014-2016 fiscal year. This research is a qualitative research, using secondary data sources in the form of Local Government Financial Reports (LKPD). Data analysis techniques were carried out descriptively, using financial ratio calculations to determine the level of effectiveness and contribution of PBB-P2 revenues. The results showed that PBB-P2 receipts in the Pidie District Government were still not effective, because the achievement of an average target was 73.5% per year. Then in terms of its contribution to regional taxes and Pidie District PAD is still very lacking, with PBB-P2 contribution to regional taxes averaging 3.7% per year, and the contribution to PAD on average is 0.3% per year.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DEBT TO EQUITY PADA PERUSAHAAN PERBANKAN TAHUN 2010-2016 Zulkifli Umar; Cut Fitrika Syawalina; M. Yunus Usman; Khairun Nufus
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016. With the aim of testing and knowing the effect of profitability, company size, debt to equity on the timeliness of financial statement submission. The population in this study were 42 banking companies for each period, the amount of data in this study was 126 financial statements. The data used in this study is secondary data with the analysis technique using multiple linear regression and binary linear regression (logistic). The results show that partial profitability does not affect the timeliness of financial statement submission, and company size partially influences the timeliness of financial statement submission, while debt to equity partially does not affect the timeliness of financial statement submission. The three independent variables simultaneously influence the timeliness of the submission of financial statements, with the magnitude of the influence of 9% while the remainder is influenced by other variables not included in this study
ANALISIS PENCATATAN DAN PELAPORAN BELANJA MODAL PADA UNIT PELAKSANA TEKNIS DINAS PUSAT PENGEMBANGAN MUTU GURU Nadiya Nadiya; Eva Susanti; Dedi Juanda
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This research was conducted at the UPTD Region I Teacher Quality Development Center (PPMG) of the Aceh Education Agency with the aim to find out how the system and procedures, recognition, recording and reporting of capital expenditures at the UPTD Region I Teacher Quality Development Center (PPMG) of the Aceh Education Agency. In analyzing the data this research was conducted with descriptive qualitative methods. The results of the study show that Recording and Reporting on Capital Expenditures at the UPTD Region I Teacher Quality Development Center (PPMG) Aceh Education Agency has implemented Government Regulation No. 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation No.64 of 2013 concerning Financial Management Guidelines Country / Region. The expenditure reporting carried out by the UPTD Region I Teacher Quality Development Center (PPMG) of the Aceh Education Agency has implemented PP No. 71 of 2010 concerning accrual-based recordings, which can be seen from the recording of expenditure accounts consisting of operating expenditures covering personnel expenditure and goods and services expenditure and capital expenditure which includes expenditure on equipment and machinery and expenditure on other fixed assets.
PENGARUH LEVERAGE TERHADAP KINERJA KEUANGAN PADA SUBSEKTOR LEMBAGA PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Surna Lastri; Maidar Maidar; Muhajirin Muhajirin
KOLEGIAL Vol 6 No 1 (2018): Januari - Juni
Publisher : STIE DWI SAKTI BATURAJA

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Abstract

This study aims to determine the effect of leverage as measured by debt to equity ratio (DER) and debt to assets ratio (DAR) to financial performance as measured by return on assets (ROA), both individually (partially) and together (simultaneous ) This research is census research, which includes all sub-sector financing institutions listed on the Indonesia Stock Exchange that have met the criteria in the observation data. Observation period of research data from 2015 to 2017, totaling 15 companies. The analytical method used is linear multiple regression. The results of this study found that the debt to equity ratio and debt to assets ratio affect financial performance, both individually (partially) and together (simultaneously)
PENGARUH FASILITAS BERMAIN ANAK SEBAGAI STRATEGI PELAYANAN BAGI KEPUASAN KONSUMEN Novy Anggraini; Rusmala Dewi
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (917.938 KB) | DOI: 10.55744/kolegial.v6i2.62

Abstract

To attract consumers and keep them in order to survive and continue to grow, PT Thamrin Brothers Branch Baturaja 2 presents a playground for children in their workshop. The purpose of this study is to see how big the influence placement of children playground in improving consumer satisfaction so that service to the consumer is fulfilled. The research method used is descriptive research method with data source come from primary data and secondary data. Primary data obtained from questionnaires filled with respondents. Data analysis techniques used are simple linear regression analysis, simple linear correlation analysis, a coefficient of determination, and hypothesis testing. The result of the analysis shows that there is strong influence between the variable of children playground with the variable of consumer satisfaction. This means that if the playground of children increases then the satisfaction of consumers will also experience an increase. Thus, the decision to placement children playground as a service strategy to consumers of workshops conducted by PT Thamrin Brothers Branch Baturaja 2 is appropriate because it affects the increase in sales and consumer confidence so that consumers feel satisfied and feel the company is able to meet their needs when consumers visit company workshop.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN USAHA TOKO PERHIASAN MAS MASDOEKI GRINGGING KEDIRI Yesy Kusumawati
KOLEGIAL Vol 6 No 2 (2018): Juli - Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (952.365 KB) | DOI: 10.55744/kolegial.v6i2.63

Abstract

This study aims to analyze the application of business success at Mas Masdoeki Gringging Kediri Jewelry Shop. Ananalysis of business success variables consists of 4 variables, namely marketing factors, production factors, organizational and management factors, and financial factors for informants from Masdoeki Gringging Kediri Jewelery Shop with informants from the shop customers. Informants in this study were shop owners, employees who numbered 2 employees and customers totaling 6 people. From the results of the analysis of variables that lack the completeness include organizational and management factor variables and financial factor variables. Where organizational and management factor variables lack conformity are located in the indicators of personal interest in the Masdoeki Gringging Kediri jewelry store and financial variables that lack conformity are located in the business potential feasibility indicator at the Masdoeki Gringging jewelry store Kediri which lacks conformity lies in the indicator of understanding in customer needs. While the marketing and production factor variables get the appropriate answers.

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