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Contact Name
Hamdani Arifulsyah
Contact Email
jurnalakb@pcr.ac.id
Phone
+6281263862245
Journal Mail Official
jurnalakb@pcr.ac.id
Editorial Address
Jurnal Akuntansi Keuangan dan Bisnis Badan Penelitian dan Pengabdian kepada Masyarakat (BP2M) Kampus Politeknik Caltex Riau Jl. Umbansari No.1 Rumbai, Pekanbaru (28265)
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Akuntansi Keuangan dan Bisnis
Published by Politeknik Caltex Riau
ISSN : 20850751     EISSN : 24769460     DOI : https://doi.org/10.35143/jakb
Core Subject : Economy, Social,
Jurnal Akuntansi Keuangan dan Bisnis (JAKB), with registered number ISSN 2476-9460 (Online) and ISSN 2085-0751 (Print) is a multidisciplinary scientific journal published by Politeknik Caltex Riau. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published twice a year (May and November).
Articles 12 Documents
Search results for , issue "Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis" : 12 Documents clear
THE EFFECT OF FINANCIAL PERFORMANCE AND COMPANY SIZE ON SHARIA STOCK LISTED IN JAKARTA ISLAMIC INDEX Eva Nurlita; Robiyanto Robiyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.786 KB)

Abstract

Financial performance is usually measured using a ratio that has several weaknesses that can't measure by value and need a comparison. There are new alternatives that measure performance based on value and are still rarely used specifically in stocks based on Islamic law. This study aims to find and obtain empirical evidence concerning the influence of Economic Value Added, Market Value Added, Financial Value Added and the size of the company to the stock price of sharia companies listed in the Jakarta Islamic Index period 2014-2016. By using purposive sampling, obtained sample of 13 sharia stocks observed in annual period, hence obtained panel data as much as 39. Data analyzed by using doubled linear regression. The results showed that Market Value Added has a significant positive effect on stock prices. EVA, FVA, and firm size have no significant effect on stock prices. Economic Value Added, Market Value Added, Financial Value Added and company size together have a significant effect on stock price.
Value Based Pricing: Strategi Penentuan Uang Kuliah di Perguruan Tinggi Tobi Arfan; Atika Zarefar
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.93 KB)

Abstract

Penelitian ini bertujuan untuk menentukan strategi uang kuliah untuk perguruan tinggi swasta dalam kasus ini Politeknik Calex Riau. Penelitian ini menggunakan data-data biaya Politeknik Caltex Riau yang digunakan sebagai dasar dalam penentuan uang kuliah di setiap program studi. Pendekatan yang digunakan dalam penentuan uang kuliah adalah kombinasi antara cost based pricing dan value based pricing. Selain melihat biaya (unit cost), juga dilihat value dari produk terhadap pengguna jasa yang dalam hal ini adalah mahasiswa. Metode yang digunakan dalam menghitung uang kuliah adalah dengan mengkombinasikan nilai unit cost dan nilai yang diperoleh dari mahasiswa. Hasil penelitian menunjukkan bahwa nilai unit cost ditambah dengan value dari mahasiswa adalah nilai yang paling wajar untuk diterapkan sehingga tetap memberikan harga yang memiliki daya saing. Kata kunci: Value based pricing, Cost Base Pricing, Uang Kuliah

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