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INDONESIA
Agregat: Jurnal Ekonomi dan Bisnis
ISSN : 25495658     EISSN : 25497243     DOI : -
Core Subject : Economy,
Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is issued two times annually, i.e., in March, and September.
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Articles 8 Documents
Search results for , issue "Vol. 2 No. 1 (2018): Maret" : 8 Documents clear
Kelayakan Pengembangan Usaha Budidaya Ikan Pada Keramba Jaring Apung di Waduk Cirata Abel Gandhy
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The aim of this research is to analyze the impact of business development in term of diversification fish species cultivation in floating cage at Cirata Reservoir. Indicator of feasibility study based on Net Present Value (NPV), Internal Rate of Return (IRR), Pay Back Period (PP) and Net B/C. The research showed that diversification activities increases NPV Rp 157.420.576, raise IRR for 38%, Accelerate the payback period for 3 months and increases the Net B/C from 2,06 to 3,28. Therefore, diversification type of fish cultivation is recomended to apply because will increasing farmer income.
Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI Saifudin Saifudin; Septiani Putri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arm's length.
Gaya Kepemimpinan Wanita Pada Usaha Kecil Menengah di Tangerang Selatan Sunarta Sunarta; Budi Permana Yusuf
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aims to determine the management of women's leadership style to employee performance on home business. Building relationships with employees need experience in leading, Sources of development of the character of an entrepreneur also found in the family's internal education since childhood. The self-concept of an entrepreneur is a social product formed through the process of internalization and organization and psychological experiences. This psychological experience is the result of individual exploration of the environment and the reflection of himself received from others. Meet the needs of employees is a bond between leaders with subordinates to do, success is strongly influenced by internal and external environment, in the environment someone will be affected on psychological factors that are very supportive and influence the mindset of an entrepreneur, and have a desire to achieve a great job is also ready hard, diligent, have great confidence and perseverance in the fight. Leading patiently, with a sincere heart and always turning on two-way communication, has a successful self-concept and clear goal direction.
Return on Assets, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal Marwan Effendi; Nugraha Nugraha
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The purpose of this research is to know the effect of ROA, Liquidity and Firm Size on Capital Structure of Micro Finance Institution Company (LKM) registered in Otoritas Jasa Keuangan in 2016 up to Mei 2017. The object of research which then operationalized consists of Return On Assets (ROA), Liquidity and Firm Size as independent variable and Capital Structure is operated as dependent variable. The method in this research is quantitative verification. The population used is a conventional Microfinance Institution (LM) registered in the Otoritas Jasa Keuangan in 2016 up to May 2017 of 147 companies, and the financial data of that period from all populations is used for research samples. Data analysis technique using multiple linear regression statistic with simultaneous significance test with F test. The result of F Test statistic shows that regression model can be used to draw conclusion and predict about ROA, Liquidity, Firm Size to CapitalStructure in the future. Hypothesis test results accept that ROA, Liquidity and Company Size negatively affect the Capital Structure.
Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Daerah di Propinsi Aceh Sri Mulyati; Yusriadi Yusriadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aims to examine the effect of revenue-sharing on capital expenditures on the influence of revenue-sharing funds on district / municipal spending in Aceh. The population in this study is the Local Government Financial Statement obtained from the Regional Revenue Budget data in the form of data on revenue sharing, general allocation funds, and regional expenditure in 23 districts / cities in Aceh from 2013 until 2015 with a total population of 69 LGFS. By using multiple linear regression analysis method as data analysis method. The results of this study indicate that revenue sharing funds and general allocation funds have an effect simultaneously on local expenditures on District / City Government in Aceh. While partially, revenue sharing has significant effect to local expenditure, while general allocation fund also influences to district / city expenditure in Aceh.
Kepemilikan Institusional, Manajemen Laba dan Leverage Terhadap Kinerja Perusahaan Maryati Rahayu; Bida Sari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The purpose of this study was to determine the influence of Institutional ownership, Management profit and leverage to the company performance by taking samples to manufacturing companies who registered at the indonesian stock exchange the period 2012 - 2015 as many as 19 company with the sample collection in purposive sampling .Data processed using spss.20. Based on sample t test known Institutional ownershipand Managementprofitwill not affect to the company performance in the proxy with cash flow return on asset, only leverage in the proxy with debt to equity ratio that influence the company performance.Based on ANOVA test, there is influence between institutional ownershi,Managementprofitand debt to equity ratio to the company performance simultaneously. The value of the determination adjusted r square of 15,5 %. While the rest 84,5 % can be explained by other factors that is not incorporated into research.
Peran Audit Internal Dalam Good Corporate Governance Bank Syariah Di Indonesia Rito Rito; Fathimah Azzahra
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This paper aims to discover the implementation of GCG in Islamic banks’, structural analysis of Islamic banks’ internal audit, and the role of internal audit in the GCG implementation of Indonesia’s Islamic banks. This type of study is qualitative descriptive method by using literature studies. The result shows that banks, which are the top banks in term of asset; BSM, BMI, BNIS and BRIS, have implemented GCG really well. The structure of internal audit in the banks is effective by placing internal audit under the main director/commisaris/others. Generally, the role of internal audit in the banks are; investigating work unit, monitoring the audit findings, evaluating the audit finding, reporting any non-sharia compliance activities, and doing internal control either by whistleblowing system or SPI in each banks according to their needs.
Proyeksi Potensi Fiskal DKI Jakarta 2018-2022 Yurianto Yurianto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The purpose of this study was to determine the fiscal potency of DKI Jakarta on 2018-2022 which cover Total Owned Resource Revenue, Fiscal Capacity, Total Revenue, Fiscal Gap, Economic Growth, Total Expenditure and Total Gross Domestic Regional Product of DKI Jakarta. This study use quantitative approach to obtain optimal results. This approach use simultaneously equation model. Simultaneously equation model are divided into five block consisting of thirty-three equation, which nineteen of them are structural equation and fourteen of them are identity equation. The results of this study showed quite promising number on economic growth of Jakarta in 2018-2022. However inflation also shows increasing number. Therefore this study recommended, for eco-nomic growth continous to grow on quality then inflation control should continue to be done with various policies especially distribution policies.

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