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
<![CDATA[Return on Assets, Likuiditas dan Ukuran Perusahaan Terhadap Struktur Modal ]]>
<![CDATA[Marwan Effendi]]>;
<![CDATA[Nugraha Nugraha]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[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.]]>
<![CDATA[Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Daerah di Propinsi Aceh ]]>
<![CDATA[Sri Mulyati]]>;
<![CDATA[Yusriadi Yusriadi]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[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.]]>
<![CDATA[Kepemilikan Institusional, Manajemen Laba dan Leverage Terhadap Kinerja Perusahaan ]]>
<![CDATA[Maryati Rahayu]]>;
<![CDATA[Bida Sari]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[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.]]>
<![CDATA[Peran Audit Internal Dalam Good Corporate Governance Bank Syariah Di Indonesia ]]>
<![CDATA[Rito Rito]]>;
<![CDATA[Fathimah Azzahra]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[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.]]>
<![CDATA[Proyeksi Potensi Fiskal DKI Jakarta 2018-2022 ]]>
<![CDATA[Yurianto Yurianto]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[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.]]>
<![CDATA[Analysis Of The Indonesian Foreign Trade Policy With Argentina In Period 2008-2013 ]]>
<![CDATA[Saefudin Zuhri]]>;
<![CDATA[Habi Asyidiqi]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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<![CDATA[This research aims to understand the reasons behind Indonesia trade with Argentina in the period 2008-2013. The formulation of the problem in this research is the “Why Indonesia keep doing trade with Argentina in the years 2008 to 2013 but the balance of trade deficit?”. Through the frame of economic nationalism, the research found that in line with the value of a strong political history between the two, Indonesia had the interests of market access (trade policy) and strengthening of the domestic industry (industrial policy). Market access in this case related interests of Indonesia who made Argentina as a hub in the region of South America. But in terms of strengthening the domestic industry, not apart from the strengthening of the ranching industry needs through imports of animal feed from Argentina.]]>
<![CDATA[Stock Split dan Pengaruhnya Pada Return Saham ]]>
<![CDATA[Rr Tini Anggraeni]]>;
<![CDATA[Akrim Hayata]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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DOI: 10.22236/agregat_vol2/is2pp324-343
<![CDATA[This study aims to determine the effect of the stock split on the Return of each company's stock. The sample using 6 companies that conduct stock split corporation activity, recorded in Indeks Saham Syariah Indonesia (ISSI) consistently during period 2012-2016 and once joined in Jakarta Islamic Index (JII). This study uses multiple regression analysis as a tool of analysis. The result of the analysis shows that simultaneously Return On Assets (ROA), Total Assets Turnover (TATO), Earning Per Share (EPS) and Price Earning Ratio (PER) produces significant influence only on ASII and TLKM stock. Partially, Price Earning Ratio (PER) variable gives significant effect to ASII, SCMA, and TLKM stock returns. While the variable Earning Per Share (EPS) produces a significant influence on ICBP stock returns.]]>
<![CDATA[Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut ]]>
<![CDATA[Rijal Assidiq Mulyana]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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DOI: 10.22236/agregat_vol2/is2pp354-365
<![CDATA[The research was conducted to get the explanation and prove the influence of subjective norm, perceived behavioral control, and attitude toward theentreprenurial intention. the subject of research is the students of SMKN 12 Garut with the number of respondents 128 people, the analysis technique used is with the structural equations modelling. The results showed that subjective norms did not have a positive effect on perceived behavioral control, as well as on entrepreneurial attitudes. Meanwhile, subjective norm, perceived behavioral control, and entrepreneurial attitude simultaneously have no positive effect on entrepreneurial intention. but partially found a positive influence perceived behavioral control, and entrepreneurial attitudes towards entrepreneurial intention.]]>
<![CDATA[Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik ]]>
<![CDATA[Herlin Herlin]]>;
<![CDATA[Marlinda Sari]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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DOI: 10.22236/agregat_vol2/is2pp366-376
<![CDATA[This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession]]>
<![CDATA[Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran ]]>
<![CDATA[Hera Khairunnisa]]>
<![CDATA[ Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR HAMKA. ]]>
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DOI: 10.22236/agregat_vol2/is2pp377-387
<![CDATA[This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions. Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiv-ing goods in the warehouse.]]>
