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Jurnal STIE Semarang (Edisi Elektronik)
Published by Sekolah Tinggi Ilmu ekonomi Semarang
ISSN : 20855656     EISSN : 22527826     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
JURNAL EKONOMI STIE SEMARANG is published by SEKOLAH TINGGI ILMU EKONOMI SEMARANG, Center Java, Indonesia. It is published three times a year February, June and October. JURNAL EKONOMI STIE SEMARANG is organized by the Lecturers of STIE SEMARANG and Journal Developer Team. The articles published in JURNAL EKONOMI STIE SEMARANG can be in English or Indonesian. The scopes of the topics include (1) Accounting Science (2) Management Science (3) Economic Science. Editorial Team welcome submissions of papers describing from researchers, practitioners, regulators, students, and other parties interested in the development of accounting science, management science and economic Science.
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Articles 12 Documents
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Search results for , issue "Vol 12 No 3 (2020)" : 12 Documents clear
ANALISIS FAKTOR KEGAGALAN PENGELOLAAN KOPERASI DI KABUPATEN PATI Rahmadi Rahmadi
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.466

Abstract

This study aims to (1) Describe the development of cooperatives in Pati, Central Java Province (2) Describe the impact of the failure of cooperative management in Pati Regency. (3) Ensuring that any Cooperative problems in Pati Regency can be faced and resolved so that the percentage of cooperatives that are dissolved is getting smaller. The method used in this research is a qualitative method of case study research. The technique used in data collection is done through participatory observation, interviews, and documentation by using data analysis that is carried out continuously from the beginning to the end of the study starting from collecting data, reducing data, presenting data and drawing conclusions. The results of this study indicate that: (1) Cooperatives in Pati Regency in 2017 were 1,143 cooperatives, 594 were active (51.97%), 549 were active (48.03%). (2) The consequences of the failure of cooperative management in Pati Regency, several cooperatives that were dissolved by the Cooperative Office and Regency UMKM, in 2018 a number of 527 cooperative units were dissolved. (3) Cooperative management in Pati Regency, some running well and smoothly, cooperatives that are active / well managed 29.38%, some others run poorly and not smoothly, cooperatives are not well managed / regular 21.68%
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN DAN DAMPAKNYA PADA EFISIENSI INVESTASI: Penelitian pada Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Teguh Budi Raharjo
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.467

Abstract

This study analyzes and describes the condition of the financial reporting quality manufacturing company in Indonesia, determinants and impact. The deciding factor analyzed the quality of financial reporting is characteristic of companies that include the structure of the company (firm structure), monitoring the company (firm monitoring) and firm performance. The goal of this research is to analyze and generate empirical findings about the effect of the structure of the company, monitoring the company and the company's performance against the quality of financial reporting and the influence of the corporate structure, the monitoring company, the company's performance and the quality of financial reporting on the efficiency of investment. The benefits of this research are expected to contribute ideas for the development of science primarily related financial accounting and financial reporting quality influencing factors (characteristics of the company) and its implications on the efficiency of investment. Methods of data collection is done by documentation. While the method of nanalysis performed by Path Analysis. The study concluded that of the three variables that were analyzed, only performance and monitoring variables proved to affect the quality of financial reporting. The variable structure of the companies does not affect the quality of financial reporting. Associated with the efficiency of investment, generally of four independent variables were analyzed (structure, monitoring, performance, quality financial reporting) affect not directly on the efficiency of investment. Nonetheless, the indirect effect, and the proven performance monitoring variables affecting the efficiency of investment. Both of these variables affect the efficiency of investment through the end of the financial reporting quality

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