Solusi: Jurnal Kajian Ekonomi dan Bisnis
Fokus dan ruang lingkup SOLUSI: jurnal Kajian Ekonomi dan Bisnis merupakan jurnal Ekonomi dan bisnis yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta sebagai media komunikasi, media hasil penelitian yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para akademisi maupun praktisi yang mempunyai perhatian di bidang ekonomi khususnya manajemen dan akuntansi. Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. Redaksi menerima artikel dari dosen atau peneliti dari manapun yang ditulis dalam bahasa Indonesia dengan berbagai tema, topik sebagai berikut : • Pasar Modal dan Investasi • Perbankan • Kewirausahaan • Strategi bisnis dan manajemen • Manajemen pemasaran • Manajemen operasi • Perilaku organisasi • Bisnis • Akuntansi sektor publik • Akuntansi manajemen • Perpajakan • Akuntansi perilaku • Asuransi
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<![CDATA[Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017) ]]>
<![CDATA[Marfungatun, Ana]]>;
<![CDATA[Isfaatun, Eliya]]>
<![CDATA[ Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.47
<![CDATA[This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Dividend Payout Ratio Pada Saham Consumer Good Industry Yang Tercatat Di Bursa Efek Indonesia ]]>
<![CDATA[Asteria, Beta]]>;
<![CDATA[Widiastuti, Dyah Ayu]]>
<![CDATA[ Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.48
<![CDATA[Determination of dividend policy related to profit sharing decisions obtained by the company. Management will make a decision whether management will share profits with shareholders as dividends or retain profits for investment funding to be made in the future. Dividend policy is important to study because it has an impact on company value reflected in stock prices. This study aims to analyze the effect of Return on Assets (ROA), Debt to Equity (DER) and Current Ratio (CR) to Dividend Payout Ratio in Consumer Good Industry stocks listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique in this study is Purposive Sampling. Of the 49 Consumer Good Industry shares, only 8 were included in the criteria for the study sample from 2014-2017, so the number of research samples was 36. The regression analysis method was used in this study, namely 1. T test to examine the effect of independent variables on the dependent variable Partial; and 2. F test to examine the effect of independent variables on the dependent variable simultaneously. The results of the study prove that Return on Assets (ROA) has a significant effect on Dividend Payout Ratio in Consumer Good Industry shares listed on the Indonesia Stock Exchange in 2014-2017. Whereas Debt to Equity (DER) and Current Ratio (CR) were not proven to influence partially to the Dividend Payout Ratio in Consumer Good Industry shares listed on the Indonesia Stock Exchange in 2014-2017. As well as the results of the study prove that Return on Assets (ROA), Debt to Equity (DER) and Current Ratio (CR) simultaneously have a significant effect on Dividend Payout Ratio (DER) in Consumer Good Industry shares listed on the Indonesia Stock Exchange in 2014- 2017.]]>
<![CDATA[Analisis Kewirausahaan Pelaku Usaha Kecil Pengrajin Tempe Desa Sumberagung, Kecamatan Moyudan, Kabupaten Sleman ]]>
<![CDATA[Utami, Kristiana Sri]]>
<![CDATA[ Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.49
<![CDATA[Efforts to develop MSMEs are currently the focus of the government. The ability of these business units is strongly influenced by entrepreneurial aspects. The ability of innovation and courage to face risks play a role in the development of MSMEs. Therefore, for small industries to develop, the development of entrepreneurial aspects for MSMEs is a very important factor to consider. Research on these tempe artisans units uses descriptive analysis by integrating qualitative and quantitative approaches. The variables of entrepreneurship consist of vision, planning, and courage to face risk. Data collection is conducted using structured interviews, documentation, and questionnaires. The results of the analysis provide clues to various efforts that need to be carried out to develop entrepreneurship for tempe artisans. This study concludes that tempe artisans are still very weak in the aspects of planning, namely marketing, production, HR and financial planning. While the aspects of vision and courage to take risks are good enough. The role of other parties, both government and private, is needed in the planning aspect. to assist the development of these business units. The role of this party is in the form of easiness in capital, training in planning and management and assistance, so that the tempe business unit as part of the creative industry in Sleman Regency can develop well.]]>
<![CDATA[Analisis Pengaruh Kualitas Pelayanan, Suku Bunga Kredit Dan Jaminan Terhadap Keputusan Pengambilan Kredit.†(Studi Kasus Pada Pedagang Pasar Beringharjo) ]]>
<![CDATA[Wahyuningtyas, Yunita Fitri]]>;
<![CDATA[Choliq, R. Agus]]>
<![CDATA[ Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.52
<![CDATA[UMKM business have contributed greatly to the economy of the Special Region of Yogyakarta. UMKM in the Special Region of Yogyakarta continues to develop from year to year. UMKM as many as 220,703 in 2015 continued to increase in 2016 to 230,047 and in 2017 to as many as 238,619 UMKM. Of these, the highest distribution was in Bantul Regency, 26%, and the smallest was in Yogyakarta City, 14% of the total UMKM in Yogyakarta Special Region (Disperindagkoptan DIY, 2018). This study uses a questionnaire with 5 Likert scales that are tested with multiple regression analysis tools to determine whether there is a partial and joint influence between service quality, loan interest rates, and collateral for credit decision making for market traders Beringharjo. Other static tests used were multicollinearity and heteroscedasticity to determine the deviations that occurred in the study. The sampling method used is the accideental sampling technique, which is the selection of samples from a population based on the ease and availability of samples during the duration of the sampling. The sample used was 200 respondents from some of the Beringharjo market traders. In this study there are influences between service quality variables, loan interest rates and collateral for credit decision making at Beringharjo market traders which is indicated by the value of R2 = 73.2%. And the variable that has the highest positive effect is the variable credit interest rate of 3.84, while the lowest variable influence on credit decision making at the Beringharjo market trader is the guarantee variable which is equal to 3.28.]]>
<![CDATA[Analisis Pengelolaan Keuangan Desa Dengan Pendekatan Value For Money (Studi Pada Laporan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Desa Jambidan Tahun Anggaran 2014 – 2016) ]]>
<![CDATA[Wuryanto Putri, Tyas Widoyekti]]>;
<![CDATA[Susliyanti, Eni Dwi]]>
<![CDATA[ Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.53
<![CDATA[This study aims to determine the management of village financial which contained in revenue and expenditure budget villages in Jambidan Village for 2014 until 2016 fiscal year with a value for money approach, which is by measuring the economic ratio, efficiency, and effectiveness. With this approach, government of Jambidan Village can know the financial performance that can be used as benchmark in implementing better policy. The method which is used in this analysis is descriptive quantitative research method. The variables that are used including economical, efficient, and effective. While the data were collected by using documentation method which analyzed economic ratio, efficiency ratio, and effectiveness ratio. The results showed that in overall, the Jambidan’s village government is able to manage financial of village in 2014 until 2016 fiscal year period well by using value for money approach.]]>
<![CDATA[Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta ]]>
<![CDATA[Putri Ardiyan, Novita]]>;
<![CDATA[Binawati, Enita]]>
<![CDATA[ Kajian Ekonomi dan Bisnis Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.55
<![CDATA[This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.]]>
<![CDATA[Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017) ]]>
<![CDATA[Ana Marfungatun]]>;
<![CDATA[Eliya Isfaatun]]>
<![CDATA[ HOME Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.51277/keb.v14i1.47
<![CDATA[This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Dividend Payout Ratio Pada Saham Consumer Good Industry Yang Tercatat Di Bursa Efek Indonesia ]]>
<![CDATA[Beta Asteria]]>;
<![CDATA[Dyah Ayu Widiastuti]]>
<![CDATA[ HOME Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
Show Abstract
|
Download Original
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Original Source
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DOI: 10.51277/keb.v14i1.48
<![CDATA[Determination of dividend policy related to profit sharing decisions obtained by the company. Management will make a decision whether management will share profits with shareholders as dividends or retain profits for investment funding to be made in the future. Dividend policy is important to study because it has an impact on company value reflected in stock prices. This study aims to analyze the effect of Return on Assets (ROA), Debt to Equity (DER) and Current Ratio (CR) to Dividend Payout Ratio in Consumer Good Industry stocks listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique in this study is Purposive Sampling. Of the 49 Consumer Good Industry shares, only 8 were included in the criteria for the study sample from 2014-2017, so the number of research samples was 36. The regression analysis method was used in this study, namely 1. T test to examine the effect of independent variables on the dependent variable Partial; and 2. F test to examine the effect of independent variables on the dependent variable simultaneously. The results of the study prove that Return on Assets (ROA) has a significant effect on Dividend Payout Ratio in Consumer Good Industry shares listed on the Indonesia Stock Exchange in 2014-2017. Whereas Debt to Equity (DER) and Current Ratio (CR) were not proven to influence partially to the Dividend Payout Ratio in Consumer Good Industry shares listed on the Indonesia Stock Exchange in 2014-2017. As well as the results of the study prove that Return on Assets (ROA), Debt to Equity (DER) and Current Ratio (CR) simultaneously have a significant effect on Dividend Payout Ratio (DER) in Consumer Good Industry shares listed on the Indonesia Stock Exchange in 2014- 2017.]]>
<![CDATA[Analisis Kewirausahaan Pelaku Usaha Kecil Pengrajin Tempe Desa Sumberagung, Kecamatan Moyudan, Kabupaten Sleman ]]>
<![CDATA[Kristiana Sri Utami]]>
<![CDATA[ HOME Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
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DOI: 10.51277/keb.v14i1.49
<![CDATA[Efforts to develop MSMEs are currently the focus of the government. The ability of these business units is strongly influenced by entrepreneurial aspects. The ability of innovation and courage to face risks play a role in the development of MSMEs. Therefore, for small industries to develop, the development of entrepreneurial aspects for MSMEs is a very important factor to consider. Research on these tempe artisans units uses descriptive analysis by integrating qualitative and quantitative approaches. The variables of entrepreneurship consist of vision, planning, and courage to face risk. Data collection is conducted using structured interviews, documentation, and questionnaires. The results of the analysis provide clues to various efforts that need to be carried out to develop entrepreneurship for tempe artisans. This study concludes that tempe artisans are still very weak in the aspects of planning, namely marketing, production, HR and financial planning. While the aspects of vision and courage to take risks are good enough. The role of other parties, both government and private, is needed in the planning aspect. to assist the development of these business units. The role of this party is in the form of easiness in capital, training in planning and management and assistance, so that the tempe business unit as part of the creative industry in Sleman Regency can develop well.]]>
<![CDATA[Analisis Pengaruh Kualitas Pelayanan, Suku Bunga Kredit Dan Jaminan Terhadap Keputusan Pengambilan Kredit.” (Studi Kasus Pada Pedagang Pasar Beringharjo) ]]>
<![CDATA[Yunita Fitri Wahyuningtyas]]>;
<![CDATA[R. Agus Choliq]]>
<![CDATA[ HOME Vol. 14 No. 1 (2019) ]]>
Publisher : <![CDATA[Jurnal Solusi ]]>
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.51277/keb.v14i1.52
<![CDATA[UMKM business have contributed greatly to the economy of the Special Region of Yogyakarta. UMKM in the Special Region of Yogyakarta continues to develop from year to year. UMKM as many as 220,703 in 2015 continued to increase in 2016 to 230,047 and in 2017 to as many as 238,619 UMKM. Of these, the highest distribution was in Bantul Regency, 26%, and the smallest was in Yogyakarta City, 14% of the total UMKM in Yogyakarta Special Region (Disperindagkoptan DIY, 2018). This study uses a questionnaire with 5 Likert scales that are tested with multiple regression analysis tools to determine whether there is a partial and joint influence between service quality, loan interest rates, and collateral for credit decision making for market traders Beringharjo. Other static tests used were multicollinearity and heteroscedasticity to determine the deviations that occurred in the study. The sampling method used is the accideental sampling technique, which is the selection of samples from a population based on the ease and availability of samples during the duration of the sampling. The sample used was 200 respondents from some of the Beringharjo market traders. In this study there are influences between service quality variables, loan interest rates and collateral for credit decision making at Beringharjo market traders which is indicated by the value of R2 = 73.2%. And the variable that has the highest positive effect is the variable credit interest rate of 3.84, while the lowest variable influence on credit decision making at the Beringharjo market trader is the guarantee variable which is equal to 3.28.]]>
