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Aris Indriyanti, S.Pd., M.Pd.
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INDONESIA
Prima Ekonomika : Jurnal Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi YKP
ISSN : 20870817     EISSN : 26214148     DOI : 10.37330/prima-ekonomika
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Prima Ekonomika merupakan jurnal ilmiah berkala tentang ekonomi dab bisnis. Frekuensi terbit setiap 6 bulan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 12 No. 1 (2021): Prima Ekonomika" : 5 Documents clear
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN SLEMAN TAHUN 2015-2019 Magdalena, Maria; Supardi, Supardi
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.110

Abstract

The financial performance of local governments is a picture of the financial condition of the local government in an accounting period or cycle, in which the sources of revenue or the collection of funds and distribution or use of funds are listed. Financial performance analysis carried out by public sector institutions is different from that carried out by the private sector, this is because the accounting standards used by public sector institutions are not the same as those carried out by the private sector. The performance of public sector institutions is assessed based on the efficiency and effectiveness of the use of public funds as well as assessing the capacity of the regions in terms of achieving regional independence. Based on the results of the analysis of the financial performance of the Sleman district government, the ratio of the degree of decentralization of the Sleman district government is still low, therefore the government must increase this ratio in order to carry out development activities properly. The regional independence ratio of Sleman regency is also not optimal because it is still in the range of 30% - 50%. Meanwhile, the ratio of Income Growth in 2015-2019 is still very low. The sources of local government revenue need to be explored more optimally so that the Original Regional Revenue can increase so that the regional independence of the Sleman district government can also increase. Keywords: Financial Performance Analysis; Public Sector Institutions; Regional Independence; Income Growth; Degree of Decentralization
PENGARUH MOTIVASI BERWIRAUSAHA DAN LINGKUNGAN TERHADAP MINAT MAHASISWA BERWIRAUSAHA Pril Ranto, Dwi Wahyu; Sarjita, Sarjita; Parawansa, Khofifah Indra
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.111

Abstract

This study aims to examine the effect of entrepreneurial motivation and the environment on students' interest in entrepreneurship. The population in this study were students of AMA YPK Yogyakarta. The sampling technique used was Convenience sampling. Which means that the researcher sees the reality and the respondent gets it. The results of this study indicate that the variables of entrepreneurial motivation and the environment have a significant effect on interest in entrepreneurship. The limitation of this study is the limited number of respondents so that the results of the study do not provide an overview of respondents who are truly interested in entrepreneurship. Keywords: Entrepreneurial motivation, environment, entrepreneurial intentions
ANTESEDEN YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN SAWITDI BURSA EFEK MINDONESIA Utary, Anis Rachma; Rantelangi, Cornelius; Rohmani, Anita
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.107

Abstract

Penelitian ini bertujuan menganalisis Anteseden Yang Mempengaruhi Harga Saham Perusahaan Sawit di Bursa Efek Indonesia. Harga saham perusahaan perkebunan kelapa sawit di bursa saham tidak dapat dipisahkan dari jatuhnya harga CPO dunia dan nilai tukar. Pengaruhnya secara individual bisa berbeda mengingat kinerja internal dari perusahaan yang berbeda yang dapat diwakili oleh EPS sebagai aspek profitabilitas aspek pertumbuhan, dan DER sebagai aspek risiko. Penelitian ini dilakukan pada 14 perusahaan yang aktif di bursa saham. Sedangkan analisis dilakukan dengan regresi linier berganda, menggunakan data time-series bulanan dari Oktober 2015 hingga September 2018 (36 bulan). Hasil penelitian ini menunjukkan bahwa harga CPO dan EPS memiliki pengaruh positif dan signifikan terhadap harga saham; nilai tukar (US$ -IDR) dan DER memiliki dampak negatif dan signifikan. Model regresi linier berganda, secara keseluruhan menghasilkan 80,7% penjelasan tentang prediksi harga saham perkebunan sawit. Sisa 19,3% dipengaruhi oleh faktor di luar variabel-variabel tersebut.
ANALISIS PERBANDINGAN EFISIENSI BANK PEMERINTAH (BUMN) DAN BANK SWASTA DI INDONESIA PERIODE 2015-2019 Kadirisman, Indra
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.108

Abstract

This study aims to determine the results of a comparative analysis of the level of efficiency of state-owned banks with private banks in Indonesia during the 2015-2019 period. The design of this research is comparative quantitative. The study population includes Conventional Commercial Banks Listed on the Indonesia Stock Exchange during the observation period 2015-2019. The sample selection technique used purposive sampling method by taking a sample of 4 government banks (BUMN) and 4 private banks. The measurement of efficiency in this study uses the Data Envelopment Analysis (DEA) method with the Banxia Frontier Analysis (BFA) computer program. The input variables used in the study are Capital, Total Assets and Personnel Costs, while the output variable is Operating Profit. To determine the efficiency comparison between state-owned banks (BUMN) and private banks, this study used the Mann Whitney U-test non-parametric difference test. The results of the research with the BFA show that in the 8 banks that were used as research samples, there were two banks that were declared efficient with an average value of 100% and 2 banks were declared inefficient with an average value of <100% during 2015-2019, representing the Government Bank group. . Meanwhile, in the private bank group, there were two banks that were declared efficient with an average value of 100% and 2 banks were declared inefficient with an average value of <100% during 2015-2019. While the results of the Mann Whitney U-test difference test show that there is no significant difference between the efficiency of state-owned banks (BUMN) and private banks during the 2015-2019 period by looking at the sig value. (2-tailed) 0.741> 0.05. Keywords : efficiency; data envelopment analysis (DEA); input; output
MODEL KONSEPTUAL PERSEPSI MANAJEMEN TERHADAP KOMUNIKASI AUDITOR INTERNAL PADA TAHAP PEMANTAUAN TINDAK LANJUT Widyaningsih, Hastuti; Mulyaningsih, Titiek
PRIMA EKONOMIKA Vol. 12 No. 1 (2021): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v12i1.109

Abstract

This study aims to observe: 1) Whether the perception of the audit expectation gap from management affects the follow-up monitoring of internal audit. 2) Does formal and informal communication moderate the effect of perceptions on the audit expectation gap from management on monitoring of internal audit follow-up. 3) Does the use of technology moderate the effect of perceptions on the audit expectation gap from management on monitoring the follow-up of internal audit. There are three premises discussed in this study. Keywords: Audit Expectation Gap, Follow-up Monitoring, Internal Audit

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