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Jurnal Analisis Bisnis Ekonomi
ISSN : 16935950     EISSN : 2579647X     DOI : -
Core Subject : Economy,
urnal Analisis Bisnis Ekonomi is a journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Magelang, published twice a year in April and October. The publication of this journal is intended as a medium of information exchange and scientific work between faculty, alumni, students and the public. The article in this journal contains many articles of research both in business and economics.
Arjuna Subject : -
Articles 535 Documents
PENGARUH KINERJA KEUANGAN DAN FAKTOR EKONOMI MAKRO TERHADAP RETURN SAHAM PERUSAHAAN REAL ESTATER DAN PROPERTY TAHUN 2001 – 2004 Suhaeli, Dahli Suhaeli; Tri, Sartono Tri
Jurnal Analisis Bisnis Ekonomi Vol 3 No 1 (2005): Volume 3, Nomor 1, April 2005
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Return saham represent one of factors to motivate investor and represent reward of invesment which share done. Return can assess from level of basal factor company specified period. As for intention of this research that is to know what is basal factor macro factor and company economics have influence really, to share return. In this research the are 16 company taken as sample that is from year 2001 until 2004. Macro and Basal factors economics in this research Current Ratio, Return On Equity, On Asset Return, Net Profit Margin, Ratio Earning Price, Earning per value book price share, inflation, rupiah rate American Dollar, Indonesia bank rate that is as independent variaable while as variable of dependen share return. Result of research indicate tha at a time independent wariable in this research have influence really and very signifikan to share return. As for variation of return share capable to be explained by independent variables equal to 67,7% and the rest equal to 32,3% expalined by other variable which not covered in this research. While by parcial, variable of Return On Equity, On Asset Return, Net Profit Margin, ratio earning price, earning per share, value book price, rupiah rate to American Dollar, Indonesia bank rate have influence of signifikan to share return while variable which not have ann effect on to share return varible of curren inflatin and ratio.
Kinerja Keuangan Perbankan: Corporate Social Responsibility, Intellectual Capital, dan Rasio Likuiditas Cindiyasari, Shiwi Angelica; Aisyah, Maulidyati
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017): Volume 15, Nomor 2, Oktober 2017
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji secara empirik pengaruh corporate social responsibility,intellectual capital dan rasio likuiditas terhadap kinerja keuangan perusahaan perbankan. Populasipenelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun2013, 2014 dan 2015 yaitu sebanyak 43 perusahaan. Sampel penelitian berjumlah 27 perusahaan atau81 data observasi yang dipilih dengan metode purposive sampling. Data yang diambil juga mencakupukuran perusahaan sebagai variabel pengendali pada penelitian ini. Data tersebut kemudian dianalisamenggunakan regresi berganda pada SPSS. Hasil penelitian membuktikan bahwa corporate socialresponsibility berpengaruh positif dan signifi kan terhadap kinerja keuangan perusahaan, sementara ituintellectual capital tidak berpengaruh terhadap kinerja keuangan perusahaan, dan rasio likuiditas tidakberpengaruh terhadap kinerja keuangan perusahaan. Secara keseluruhan, corporate social responsibility,intellectual capital, dan rasio likuiditas memiliki pengaruh positif singnifi kan pada harga sahamperbankan. Hasil yang diperoleh juga berkontribusi dalam memberikan pertimbangan tambahan bagimanajemen perbankan saat mengevaluasi kinerja perusahaan sebagaimana juga bagi investor.
SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI ANGGARAN TERHADAP KINERJA PEGAWAI Zanaria, Yulita
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014): Volume 12, Nomor 1, April 2014
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh sistem akuntansi dan partisipasi anggaran terhadap kinerja pegawai. Populasi dalam penelitian ini adalah pegawai BPR kota metro Lampung. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi berganda. Hasil penelitian menunjukkan bahwa Sistem informasi akuntansi dan partisipasi anggaran secara parsial berpengaruh signifi kan terhadap kinerja pegawai BPR kota Metro.
RISIKO SISTEMATIS, FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERAHADAP RETURN SAHAM Anwar, Muhammad Khairil; Farida, Farida
Jurnal Analisis Bisnis Ekonomi Vol 13 No 1 (2015): Volume 13, Nomor 1, April 2015
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Return dapat berasal dari dividen yang dibagikan oleh perusahaan yang menerbitkan saham tersebut (emiten) atau dari selisih positif antara harga penjualan dan pembelian saham (capital gain). Semakin besar return saham yang diharapkan maka semakin tinggi risiko yang akan ditanggung oleh investor. Return suatu investasi dapat dipengaruhi oleh faktor internal (struktur permodalannya, struktur hutang perusahaan dan sebagainya) dan juga faktor eksternal (infl asi, nilai tukar mata uang domestik, tingkat suku bunga dan sebagainya). Penelitian ini bertujuan untuk menguji secara empiris pengaruh risiko sistematis, debt to equity ratio, return on equity, return on assets, infl asi, suku bunga dan nilai tukar Rupiah terhadap return saham dari tahun 2007-2014. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 49 perusahaan. Selanjutnya, pengujian dilakukan dengan analisis regresi berganda dengan program IBMSPSS Statistics 21. Hasil pengujian hipotesis menunjukkan bahwa risiko sistematis dan ROE berpengaruh positif dan signifi kan, sedangkan infl asi dan nilai tukar Rupiah berpengaruh negatif dan signifi kan terhadap return saham. Tetapi DER, ROA dan suku bunga tidak berpengaruh terhadap return saham
PENGARUH RASIO CAR, NPL, NIM DAN GWM TERHADAP LABA BANK GO PUBLIC TAHUN 2005-2007 Anggreni, Kartika; Ika, Paskah
Jurnal Analisis Bisnis Ekonomi Vol 6 No 2 (2008): Volume 6, Nomor 2, Oktober 2008
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Financial ratios are useful measures for explaining the future earning changes. In this research, there are four financial ratios comprise in four categories is used for explaining future earning changes. The objective of this research is to empirically examine whether financial ratios CAR, NPL, NIM dan GWM have ability for explaining future earning changes on banks go public period 2005-2007.This research is an improvement of Zainuddin and Hartono (1999). Sample used in this research are 52 banks go public period 2005-2007 listed in Bursa Efek Indonesia (BEI). There are two variables daa that are used in this research, independent variable and dependent variable. Independent cvariable data are CAR, NPL, NIM and GWM ratios. While, dependent variable data is future earning changes of the banks go public. The variables patterened in this research are tested using multiple regression method and include normality test, auto correlation test, heteroscedasticity test and multicolleniarity test. The result of his research show that CAR, NPL, NIM and GWM ratios does not have a significant influence on future earning changes of banks go public period 2005-2007. While partial, NPL just the ratio that has a significant influence on future earning changes of banks go public period 2005-2007.
KINERJA KEUANGAN DENGAN HARGA SAHAM PADA PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA Dwiyanto, Bambang Sugeng; Nuryani, Nuryani
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012): Volume 10, Nomor 1, April 2012
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Kebangkrutan adalah masalah yang sangat penting. Hal ini sangat penting untuk mendeteksi tanda - tanda kebangkrutan sesegera mungkin agar perusahaan mengambil tindakan efektif untuk menghindarinya. Salah satu model yang populer untuk melakukannya adalah Z-skor, suatu model statistik untuk memprediksi kebangkrutan berdasarkan kinerja keuangan perusahaan. PenelitianIni menganalisis kinerja keuangan perusahaan properti yang tercatat di Bursa Efek Indonesia. Dengan menganalisis kinerja keuangan perusahaan menggunakan Skor Z-, ditemukan bahwa sebagian besar dari perusahaan terkena risiko tinggi kebangkrutan. Namun berdasar analisis korelasi, diketahui bahwa tidak ada korelasi yang kuat antara kinerja keuangan perusahaan dengan harga saham perusahaan.
KOMPLEKSITAS TUGAS DAN SISTEM, SERTA STRUKTUR ORGANISASI MEMODERASI HUBUNGAN PARTISIPASI DENGAN KEPUASAN PEMAKAI SISTEM INFORMASI Andriyani, Lilik
Jurnal Analisis Bisnis Ekonomi Vol 5 No 1 (2007): Volume 5, Nomor 1, April 2007
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research aim to know how far influence of duty complexity, complexity of system and organization chart as moderating variable in relation of among participation of user and user satisfaction in system development, as well as to know how far influence participate the user to user satisfaction in course of system development information. Test the hypothesis onducted at 66 responder which is gone the round of at 35 manufacturing business and services of exist in Central Java region. Technique of intake sample in this research use the convinience sampling. Research method in hypothesis test use the linear regression to test the influence participate the wearer to wearer satisfaction in system development information, while test of variable moderating condusted by using method MRA (Moderated Regression Analysis). Result of research indicated that user participation has a significant rewlationship with user satisfaction in the development information system. Duty complexity non representing variable moderating of among relation participate the user with the user satisfaction, but as independent variable. System complexity representing as variable moderating of among relation participate the user with the user satisfaction, while organization chart representing as variable moderating of among relation participate the user with the user participate.
OPTIMALISASI PELAYANAN DISTRIBUSI AIR BERSIH UNTUK MENINGKATKAN PENDAPATAN PDAM KOTA MAGELANG Luk, Luk Luk
Jurnal Analisis Bisnis Ekonomi Vol 2 No 2 (2004): Volume 2, Nomor 2, Oktober 2004
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The economics crisis in Indonesia brings negative impact to the PDAM of Magelang Municipality in the decreasing profit of the firm. This was caused by the increasing amount of operational and maintenance and operational cot, meanwhile the income was relatively constant. The maintenance increased as an impact pipes prices and equipments. Higher electricity cost also increased the operational cost. PDAM as district firm as a full responbility to give public services operationally contrary o that the firm had to be able to obtain fair profit. In other hand, fair profit would support the firm in developing services through the impovement of water distribution network in areas with no clean water access. Potential alternative as a solution in this condition revealed in the optimalization of clean water distribution capacity. PDAM had potential midle capacity  of 8.13 l/s. The strategy to implement the alternative was to consider land use plan, structure of distribution network and target market, which were explicitly determined the development target to give optimum income. The targets areas to support the alternative were Jurangombo and Tidar district. These area mainly cover the land use of industrial and commercial activities, so the assumptions was the ability to pay in this population of settlement areas. The development of Jurangombo and Tidar district contribute Rp. 1,205,278,228.00 and obtained 7.861l/s of water distribution capacity. Total invesment of Jurangombo and Tidar development was Rp. 985,000,000.00 and colud beliable financially. The pay pack period of time were estimated 1 year 1 month, with the probability index of 1.063 ; internal rate of return with the value of 18.67% and the net present value with the positive walue of Rp. 62,121,471.82. The development distribution capacity of Jurangombo and Tidar district were explicitly feasible. In consideration, the development shouls be immedialety implementes to overcome the financial problems and realized social responsibility.
PENGARUH GAYA KEPEMIMPINAN DAN KEADILAN PERSEPSIAN TERHADAP PENCIPTAAN BUDGETARY SLACK (Studi Empiris Pasa Perusahaan Manufaktur di Magelang) Yuliani, Nur Laela; Widyaningrum, Goenarsih
Jurnal Analisis Bisnis Ekonomi Vol 4 No 1 (2006): Volume 4, Nomor 1, April 2006
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Research concerning budget participation with budgetary slack have come to interesting issue for many researchers. This research will test tendency of subordinates in creating budgetary slack which do not only relating to economic factor like in theory of agensi traditionally. This study will use sactor of organizational social factor and in testing influence of creation of budgetary slack that is leadership style and justice of percepsian. Factor of organizational use leadership style, partisipative leadership style can lessen behavior of manager disfungsional that is creation of budgetary slack. Social factor evaluated from side perception of manager of justice of persepsian. In perpective justice of persepsian can be seen from distribute justice and justice of prosedural. Perception of manager formed because individual interaction in an group to make decision to with. Individual evaluation of organizational outcome and budgeting process in partisipative budgeting become base acceptance of individual to justice. Target of this research is to lay open empirically influence of leadership style and justice of persepsian in influencing creation of budgetary slack. Result of this research good for adding literature in partisipative budgeting area. Analysis the used is doubled linear regression analysis. Test of R used to know the level of independent variable contribution in influencing variable of dependen, while hypothesis test the used is test of F and test t. This research result is obtained evidence that leadership atyle have an effect on to creation of budgetary slack. Justice of low persepsian high will degrade (highest) creation of budgetary slack. Manager with high leadership style, justice of high persepsian will boost up creation of budgetary slack. Manager with low leadership style, justice of low persepsian will degrade creation of budgetary slack.
DAMPAK IMPLEMENTASI SISTEM ERP TERHADAP MANAJEMEN LABA DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PENGGUNA SAP YANG TERDAFTAR DI BEI) Wibisono, Arif Fajar
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013): Volume 11, Nomor 2, Oktober 2013
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Salah satu perkembangan teknologi informasi dalam bisnis global adalah sistem ERP (enterprise resource planning). Namun dengan adanya sistem tersebut akan membawa dampak terhadap proses transaksi dan proses pelaporan keuangan. Penelitian ini mencoba membuktikan bahwa sistem ERP mampu membawa perubahan positif bagi sistem pelaporan keuangan sebuah perusahaan. Penelitian ini menguji dampak sistem ERP terhadap praktik manajemen laba dan ketepatan waktu penyampaian laporan keuangan. Untuk menguji dampak yang terjadi sebelum dan sesudah implementasi sistem ERP dengan menggunakan metoda purposive sampling dengan regresi data panel tiga tahun sebelum instalasi sistem ERP dan tiga tahun sesudah instalasi sistem ERP perusahaan yang telah mengadopsi sistem ERP. Hasil penelitian ini pertama menemukan bahwa dengan adanya sistem ERP tidak mampu mengurangi praktik manajemen laba secara signifi kan. Kedua membuktikan bahwa sistem ERP mampu meningkatkan ketepatwaktuan pelaporan keuangan sebuah perusahaan. Hasil penelitian ini diharapkan menjadi pertimbangan bagi perusahaan yang akan mengadopsi sistem ERP. Selain itu dapat digunakan sebagai pertimbangan bagi auditor terutama auditor sistem dan pemerintah untuk menerapkan peraturan bagi sebuah perusahaan yang menggunakan sistem ERP.

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