Agregat: Jurnal Ekonomi dan Bisnis
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.
Articles
186 Documents
Kinerja BUMN di Indonesia: Kompensasi Eksekutif, Leverage, Size, dan Kepemilikan Manajerial
Hesty Erviani Zulaecha
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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DOI: 10.22236/agregat_vol1/is1pp38-58
The purpose of this study to determine the influence of executive compensation, leverage, company size and managerial ownership on the performance of state-owned companies in Indonesia. Executive compensation is seen from the amount of compensation granted to directors, leverage is measured by the ratio of DER, the size of the firm views of total assets, managerial ownership seen from the percentage of managerial ownership. The company's performance using ratios Return On Equity. This study used a sample of state-owned enterprises listed on the Stock Exchange during the years 2012-2015 by using purposive sampling method. The data used were obtained from the annual financial statements listed in the Indonesia Stock Exchange. There are 19 companies that meet the criteria. The analytical method used in this study is a multivariate regression. The results showed that the executive compensation and leverage have significant influence while the size of the company and managerial ownership has a weak influence on the performance of state-owned companies in Indonesia.
Capital Adequacy Ratio dan Tingkat Suku Bunga Kredit Terhadap Penyaluran Kredit di Bursa Efek Indonesia
Fitri Malini
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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DOI: 10.22236/agregat_vol1/is1pp59-72
His study aimed to determine the effect of the Capital Adequacy Ratio (CAR), and the interest rate loans to total lending in the banking companies in the Indonesia Stock Exchange. The method used in this research is the method of explanation, the independent variables used in this study consisted of Capital Adequacy Ratio (CAR), and loan interest rates while the dependent variable is the amount of lending. The population in this study were banking companies in the Indonesia Stock Exchange, samples taken amounted to 10 (ten) companies with the research period between 2009 and 2013. Partially Capital Adequacy Ratio (CAR), significant negative effect on the amount of lending, and loan interest rates are not significant positive effect on the amount of lending. While simultaneously Capital Adequacy Ratio (CAR), and loan interest rates not significant effect on the amount of lending to the banking company in BEI 2009-2013.
Kinerja Keuangan, Abnormal Return Sebelum dan Setelah Pengumuman Merger
Farid Addy Sumantri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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DOI: 10.22236/agregat_vol1/is1pp73-93
This study aims to examine the differences infinancial performance and abnormal returns in the period before and after the announcement of the merger of the companies listed on the Stock Exchange in the period 2004-2013. In this study the measurement of financial performance using four financial ratios which are the current ratio (CR), the net profit margin (NPM), return on equity(ROE) and price earnings ratio (PER), while the abnormal return is measured using the market return and the actual return. This study used purposive sampling in the sampling study. Company samples tested here are 8 companies from various different types of industries. Hypothesis testing is performed using paired sample t test with a confidence level of 5%. The test results of financial performance in the proxy with the current ratio (CR), the net profit margin (NPM), return on equity (ROE) and price earnings ratio (PER) its how sthe difference before and after the announcement of the merger on the companies listed on the Stock Exchange period 2004-2013.
Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah
Ayu Widiastuti;
Mulyaning Wulan
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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DOI: 10.22236/agregat_vol1/is1pp94-113
This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.
Islamic Corporate Governance (Case Study in Asia and GCC Countries)
Ummu Salma Al-Azizah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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DOI: 10.22236/agregat_vol1/is1pp114-132
In the recent years, Islamic Banking development has many contribution into the International finance. However, this followed by other industries such as capital market and also corporate. Therefore, need to understanding how is Islamic Corporate Governance should be follow by the industries. In this paper, elaborate some Islamic Corporate Governance in ASIA and GCC Countries as well as established during the year, there are: Indonesia, Malaysia and Pakistan. And from GCC are: Saudi Arabia, Dubai and Bahrain.
Akuntansi Merdiban (Tangga): Sejarah & Praktek Akuntansi Islam Menuju Keadilan dan Kepatuhan Illahiyah
Bonnix Hedy Maulana
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2017): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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DOI: 10.22236/agregat_vol1/is1pp133-145
Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the caliphate Islamiyah is more geared to meet the command and prohibition of Allah Ta'ala that is contained in the Quran and Hadith as a source of law. Through this history can be analyzed on ontology, and axiology epistimology on the accounting records of that era. This article is expected to open new horizons to the concept of Islamic accounting in order to be consistent with the purpose of man on earth is to worship Allah Ta'ala.
Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections
Sepky Mardian
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.
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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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.
Analisa Kebijakan Dividen Berdasarkan Teori Lintner
Ratna Damayanti;
Fithri Setya Marwati;
Rochmi Widayanti
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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Dividends are important to the company as they relate to the allocation of revenues from corporate growth and wealth to shareholders. The purpose of this study is to analyze dividend policy proposed by Lintner stating that dividend policy is influenced by profitability and lagged dividend. The population of this study are companies listed on the Indonesia Stock Exchange in 2012-2015. Samples taken as many as 133 companies. The sampling technique used purposive sampling technique. The analytical method used is multiple linear regression. The result of the research concludes that profitability and lagged dividend have significant positive influence to dividend policy.
Faktor-Faktor yang Mempengaruhi Perdagangan Indonesia di Kawasan Amerika Latin
Sulthon Sjahril Sabaruddin
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.
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This study tries to identify what factors influence the trade relations of Indonesia in Latin America with the approach of gravity model. The results of multiple regression analysis indicate that there are 4 (four) variables that affect the trade performance are: GDP Latin American countries, ex colonial countries of the Netherlands (ie Suriname), the existence of the Embassy and Latin AmericanEmbassy in Indonesia, as well as the number of MoU have positive effect on bilateral trade performance.From the results of the analysis can be concluded the initial expectation that the geographical distance into one of the obstacles in improving the trade relations of the Latin-American Republic to be less precise. In contrast, historical and emotional closeness factors appear to positively affect the trade relations between Indonesia and Latin America. This can be seen from Suriname, as a former colony of the Netherlands have a positive influence on trade relations between Indonesia and Suriname. In addition, the existence of the Embassy in Latin American countries and Latin American Embassy in Indonesia have a positive effect on the performance of RI-Latin America trade relations.