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The Asia Pacific Journal Of Management Studies
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
Articles 6 Documents
Search results for , issue "Vol 4 No 1 (2017)" : 6 Documents clear
PENGARUH EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN LEBAK Rina Dwi Utami; Karunia Julian
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.223

Abstract

The financial performance area needed to measure the ability of an area in managing their finances its territory. The purpose of this research isto find out the financial performance of local government by using some financial ratios,are among themis the ratio of degree of decentralization, the dependency ratio, the ratio of independence, the ratio of the effectiveness and efficiency, growth ratio.This research was conducted the office of BAPENDA and the data used in quantitative data that is the realization of the report budget (LRA) and Target. The method is done in this study is to use quantitative descriptive methods to measure the financial performance.Results of the study showed that the ratioof degrees decentralization belongs to low or less because it is at intervals <20% with the average ratio of 12%. Result the ratio of the dependency rate belongs to very high views of the average dependency rate of 67% that is to be at intervals area >50%, the ratio of low belongs to the independence once with an average ratio of 18%. The result of the average ratio of effectiveness of 102% because it is on intervals >100% who belongs into the criteria very effective and the ratio of efficiency get result into an average of 97% can be categorized into efficient criteria. The original income growth ratio of the area, the revenue growth, operating expenses growth, capital expenses growth entirely showed a positive growth.
KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH Herlina Herlina; Oqi Rizqiandi
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.219

Abstract

This study aims to determine the effect of hotel tax on the local original revenue in Lebak Regency Period 2012-2016. The independent variable in this study is Hotel Tax. Dependent variable is Local Original Revenue (PAD).The method used in this research is quantitative method with simple linear analysis, the sample is taken for five years using secondary data from Local Revenue Board (BAPENDA) that is in the form of Realization Report of Lebak District Budget and Local Realization Report of 2012-2016 period. The statistic test used is classical assumption test, simple regression analysis, product moment correlation analysis, coefficient of determination, hypothesis test and using the help of SPSS V20 application program.Based on the analysis contribution, the contribution of hotel tax to Local Revenue per year consecutive from 2014 to 2016 is 0.092%, 0.089%, 0.093%. Based on the coefficient of determination obtained R Square 0,970 so that obtained coefficient of determination 0,456 x 100% = 45,6%, the result means that hotel tax variable can influence variable of local original revenue equal to 45,6%. And based on the t test shows that hotel tax has a significant positive effect on Local Original Revenue (PAD) with significance value smaller than 0.05 that is equal to 0.000.
PENGARUH CAR (CAPITAL ADEQUACY RATIO) DAN NIM (NET INTEREST MARGIN) TERHADAP ROA (RETURN ON ASSET) Devi Anggraini; Niken Suryaningtias
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.220

Abstract

This study aims to determine the effect of CAR (Capital Adequacy Ratio) and NIM (Net Interest Margin) Against ROA (Return On Asset) at PT. Bank Rakyat Indonesia (Persero) Tbk.The independent variables in this study are CAR (Capital Adequacy Ratio) and NIM (Net Interest Margin), while the dependent variable is ROA (Return On Asset). The data used in this study are secondary data obtained from the Annual Report per year Bank BRI, in www.bri.co.id. With the data used is an overview annual finance in the 2002-2016 observation period. Data analysis techniques in this study using descriptive statistics, classic assumption tests, multiple linear analysis and hypothesis testing. The results of this study indicate that partially (Test t) variable CAR (Capital Adequacy Ratio) does not have a significant effect on the significant ROA (Return On Assets) seen from t count < ttable (1,428 <1,771), with a significance of 0,179> 0,05 while the NIM variable (Net Interest Margin) significant effect on ROA (Return On Assets) can be seen from t Count > t table (2,388> 1,771) with significance of 0.034 <0.05. Simultaneously (Test F) variable CAR (Capital Adequacy Ratio) and NIM (Net Interest Margin) there is a significant effect seen from F count > F Table (4,158> 3,89) with a significance level of 0.042 <0.05. Keywords: CAR (Capital Adequacy Ratio), NIM (Net Interest Margin), ROA (Return On Asset)
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) Ela Widasari; Seli Apriyanti
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.221

Abstract

This study aims to determine the effect of Cash Turnover and Receivable Turnover to Return On Asset in lq45 Companies Listed In Indonesia Stock Exchange Period 2011-2016. Return On Asset is a ratio that reflects how much return the company receives in the form of profit on investments that have been invested in the company. The higher the return on assets the better the state of the company.The method used in this research is a quantitive method. The sampling technique used is Purposive Sampling, from the criteria that have been specified the sampel used as many as 7 companies and using secondary data from the Indonesia Stock Exchange is Manufacturing Companies lq45 Period 2011-2016. The statistical test used is descriptive statistics test, classical assumption, multiple linear regression analysis, correlation analysis, hypothesis test, adan coefficient determination using SPSS V20 application program.From the partial test shows that the Cash Turnover has a significant negative effect to Return On Asset with a significant level 0.000 < 0.05. while the Receivable Turnover has a significant negative effect to Return On Asset with a significant level of 0.002 < 0.05. Simultaneously Cash Turnover and Receivable Turnover have a significant influence to Return On Asset with significant level 0.000 < 0.05 and coefficient of determination equal to 84%.Based on the result of data analysis, it can be concluded that Cash Turnover and Receivable Turnover have significant effect to Return On Asset in lq45 Companies Listed In Indonesia Stock Exchange Period 2011-2016. It is expected for the next research to be able to add the variables related to working capital and expand the different sample research in order to get better results.
MANAJEMEN ASET TERHADAP PEMBENTUKAN PROFITABILITAS DAN NILAI PERUSAHAAN MANUFAKTUR Wahyu Hari Prihantono; Rudiyanto Rudiyanto
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.283

Abstract

This study aims to prove the three hypotheses proposed, namely: (1) whether the effectiveness affects profitabilias ?, (2) does the profitability affect the formation of corporate value ?, and (3) whether the efficiency affects the value of the company ?. The study was conducted by using secondary data taken from summary financial reports of multinational companies from various sectors. The sample in this study used 24 companies consisting of 240 data. To summarize the results of this study using Partial Least Square (PLS) analysis used in the discussion. Based on the calculation, this study concludes that the efficiency of the company through asset management affect the formation of profitability, as well as the value of the company. But profitability is not able to prove significantly.
PENGARUH NET PROFIT MARGIN (NPM) DAN CAPITAL ADEQUANCY RATIO (CAR))TERHADAP HARGA SAHAM Ahmad Darmawan; Ahmad Saeful Rahmatullah
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.222

Abstract

This study aims to determine the effect of Net Profit Margin (NPM) and Capital Adequacy Ratio (CAR) on stock prices. This study uses banking samples from 2013-2016. Net Profit Margin (NPM), Capital Adequacy Rato (CAR) and stock prices are measured by looking at the financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period.The population in this study were 40 companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. After selection according to the purposive sampling method in the population, there are 10 banking companies that are used as samples. This study used a quantitative method with a descriptive approach to determine the effect between Net profit margin (NPM) and Capital Adequacy Ratio (CAR) on stock prices, using secondary data and data analysis techniques using multiple regression analysis.Based on the results of the study, Net Profit Margin (NPM) has a positive and significant effect on stock prices in banking companies listed on the Indonesia stock exchange (BEI) in 2013-2016, with a positive regression coefficient and t-value of 2.338 significant 0.023 and Capital Adequacy Ratio (CAR) has a positive and significant effect on stock prices in banking companies listed on the Indonesian stock exchange (BEI) in 2013-2016 with a positive regression coefficient and a t-value of 0.325 significant 0.012.

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