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FRISTI RIANDARI
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Sumatera utara
INDONESIA
Indonesia Accounting Research Journal
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Articles 77 Documents
Analysis of the effect of financial ratios on banking stock prices Dita Anggraini
Indonesia Accounting Research Journal Vol. 9 No. 3 (2022): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study used bank samples, namely Bank Mandiri, Bank Rakyat Indonesia, Bank Negara Indonesia, and Bank Central Asia. By using purposive sampling method. The analytical method used is the independent sample t test using eviews version 8.0. The results of the analysis show that during the 2008-2012 observation period, CAR has an effect on stock prices because the probability value is 0.0066 < the significance level is 0.05. NPL has no effect on stock prices because the probability value is 0.8733 > the significance level is 0.05. ROE affects stock prices because the probability value is 0.0104. < from the significance level of 0.05. GWM has no effect on stock prices because the probability value is 0.3984> from the significance level of 0.05. LDR has no effect on stock prices because the probability value is 0.0988 > the significance level is 0.05. EPS affects stock prices because the probability value is 0.0000 < the significance level is 0.05. PER also affects stock prices because the probability value is 0.0000 < the significance level is 0.05. The f test shows that the CAR, NPL, ROE, GWM, LDR, PER, and EPS variables jointly affect the stock prices of banking companies in the BUKU 4 category found in the LQ-45 Index for the 2008-2012 period. Proven value of probability (F-statistic) is 0.000000. Using an alpha of 0.05 shows that the probability (F-statistic) is smaller than 0.05 (5 percent).
The effect of investment on economic growth in Gowa district Linardi Linardi
Indonesia Accounting Research Journal Vol. 9 No. 3 (2022): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Alam S, 2001. Economics. Third edition. Jakarta: PT Glora script pratama: Airlangga Amad Kamaruddin, 2006. Fundamentals of investment and portfolio management. Jakarta: PT Rineka Cipta Arifin, Zaenal. 2005. Theory of Finance and Capital Markets. First edition. Yogyakarta: Econesia Central Bureau of Statistics. 2009. Gowa Regency. BPS. Gowa in Figures Gowa in Figures 2009. Noor Faizal Henry, 2007. Manageral Economics. Jakarta : PT Raja Grafindo Persada. Ridwan (2004). Thesis Compiling Methods and Techniques. Second printing. Alphabet. Bandung. Rudianto, 2009. Budgeting. Jakarta: PT Gelora Aksara Pratama. Sadono Sukirno. 1994. Introduction to Macroeconomic Theory. Jakarta: PT RajaGrafindo Persada. Sugiono, Dr., Prof., (2010), Quantitative Qualitative Research Methods and R&D, Alfabeta, Bandung. Sukurno, Sadono. 1994. Introduction to Macroeconomic Theory. Second Edition. Jakarta: PT Raja Grafindo Persada. Sukurno, Sadono. 2000. Modern Macroeconomics. Jakarta: PT Raja Grafindo Persada. Tarigan, Robinson, MRP, . 2005. Regional Economic Theory and Applications. Jakarta: PT Bumi Aksara. Todaro, MP 2000. Economic Development in the Third World, Seventh Edition. Jakarta: Erlangga. Todaro, MP and Smith, SC 2006. Economic Development. Volume I. 9th Edition. Haris Munandar (translator). Jakarta: Erlangga.
Cik Puan Pekanbaru's traditional market management strategy in dealing with the existence of a super market Septiani Septiani
Indonesia Accounting Research Journal Vol. 9 No. 3 (2022): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The results of this study explain that the development of the Cik Puan Pekanbaru Traditional Market faces the existence of a Super Market: Not Developing, it is caused by the position of Traditional Market Traders getting squeezed, being run over by unbalanced Business competition, where Super Market is a comfortable place to shop, while the position of Traditional Market Traders Miss Puan Pekanbaru is rundown, dirty. Cik Puan Pekanbaru's Market Management Strategy, in the form of actions that must be taken by the Managers of the Pekanbaru Cik Puan Traditional Market, so the business strategy is important so that the Cik Puan Traditional Market Trading business can survive even in the face of competition. In addition to meeting economic needs, it also reduces unemployment and poverty.
Analysis of the effect of inflation, economic growth, and investment on unemployment in the province of Central Java Artriyan Syahnur Tirta
Indonesia Accounting Research Journal Vol. 9 No. 3 (2022): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The object of this research was carried out in all regencies/cities in Central Java in the 2008-2010 period. The data used in this study is secondary data obtained from the Central Bureau of Statistics and the Regional Investment Board of Central Java Province. The data analysis technique used is panel data regression analysis and path analysis using the help of the Eviwes 6.0 computer program using panel data (time series and cross section). Based on the results of data analysis, it shows that 1) the inflation variable has a negative and significant effect on unemployment, namely 0.031815, 2) the economic growth variable has a negative and significant effect on unemployment, namely 0.116828, 3) the investment variable has a negative and significant effect on unemployment, namely 0.208683. Based on the results of the research above, it can be concluded that there is an influence between inflation, economic growth, and investment on unemployment in Central Java Province. The suggestion in this study is that as an effort to overcome unemployment, the government is expected to be able to maintain inflation rate stability with fiscal policy in the form of government spending on sectors that have the potential to absorb labor and increase quality economic growth. In addition, it is hoped that the Government can attract investors by creating a conducive investment climate and facilitating the licensing process so that jobs will increase and be able to absorb unemployment.
Analysis of the influence of road infrastructure on the economic growth of the Mama district in the period 2003-2013 Laen Sugi Rante Tandung Tandung
Indonesia Accounting Research Journal Vol. 9 No. 3 (2022): Maret: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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The purpose of this research aims to analyze the effect of road infrastructure's expenditure, and the road quality toward the Growth of Economy of Mamasa Regency by using secondary data in the form of time series for the period 2003-2013. The analysis method used in this research was 2SLS .This research uses economic growth and condition of the road as the dependent variable while the independent variable is the government expenditure on road infrastructure.As the result, the effect of the road infrastructure toward economic growth showed that the government expenditure has been positive but insignificant correlation toward economic growth while the decreasing correlation of the road quality gives insignificant correlation toward economic growth.
Analysis of the potential for economic growth in the non-oil and gas processing industry sector in West Java province for the 2005-2009 period Shofwatunnida Shofwatunnida
Indonesia Accounting Research Journal Vol. 9 No. 4 (2022): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

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This research is one of the efforts to find out the potential of the non-oil and gas processing industry sub-sector which has a major influence on the economic growth of the non-oil and gas processing industry sector in West Java Province during 2005-2009. This study uses data on West Java's GRDP in the non-oil and gas processing industry sector and Indonesia's GDP in the non-oil and gas processing industry sector. This thesis uses an economic basis model which is reflected in the analysis of Location Quotient (LQ) and Shift Share. And Sectoral Typology is also used which is useful for knowing the leading sub-sectors of the non-oil and gas processing industry in West Java. West Java has three basic non-oil and gas processing industries, namely the other goods industry (creative industry), the textile industry, leather goods and footwear and the transportation equipment industry. machines and equipment. And two potential industries to be developed into the base sector, namely the wood and wood goods industry and the cement and non-metal mineral goods industry, because these two industries have good growth in the Province and occupy Typology VI, which means this industry is a non-base sector, has rapid growth at the provincial level, although growth at the national level is slow, so it has the potential to be developed into a base sector
Analysis of economic growth and unemployment in South Sulawesi Musyawarah Musyawarah
Indonesia Accounting Research Journal Vol. 9 No. 4 (2022): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

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The purpose of this research is to find out whether the interest rate and inflation rate affect unemployment and economic growth in South Sulawesi province. The analytical method used is multiple regression analysis. The results of this study indicate that the interest rate variable has a negative and significant effect on economic growth, and the inflation variable has a negative and insignificant effect on economic growth, while unemployment has a negative and significant effect on economic growth, while the inflation rate has a negative and insignificant effect on unemployment, and economic growth has a negative and significant effect on unemployment.
The influence of labor, level of education and government spending on economic growth In the city of Makassar Aisha Usman Usman
Indonesia Accounting Research Journal Vol. 9 No. 4 (2022): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

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This study aims to determine and analyze how much influence the number of workers, level of education and government spending have on economic growth in Makassar City. The hypothesis put forward is that the number of workers, level of education and government spending have a positive and significant effect on economic growth in Makassar City. The type of data used in this research is secondary data. The data is then processed using a computer program namely SPSS 16 with multiple linear regression analysis method. The results showed that the number of workers, level of education and government spending had a positive effect on economic growth in Makassar City, the regression results between the dependent variable and the independent variable were R-Square = 0.979 and F statistic = 93,
The influence of the development of small and medium enterprises on economic growth in the SME sector in Indonesia Ade Raselawati
Indonesia Accounting Research Journal Vol. 9 No. 4 (2022): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

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The role of Small and Medium Enterprises (SMEs) in accelerating economic growth is very important, this can be seen from their contribution to the balance of payments through export activities and their ability to absorb a large number of workers, namely 70% of the total workforce in Indonesia. This study aims to analyze the influence of the development of Small and Medium Enterprises (SMEs) on economic growth in the SME sector in Indonesia. In this study used the panel data method with the Fixed Effect Model. The data used are secondary data in the form of SME GDP, SME workforce, SME exports, number of SME units, and SME investment from 2000-2009. The results of the analysis using the panel data regression method show that SME exports, the number of SME units, and SME investment has a positive and significant effect on economic growth in the SME sector. Meanwhile, the SME workforce variable has no significant effect on economic growth in the SME sector because the labor absorbed is not proportional to the added value generated.
Economic growth and regional income distribution in Semarang district in 1999-2003 Dani Yus Wijayanto
Indonesia Accounting Research Journal Vol. 9 No. 4 (2022): June: Accounting, Managemen
Publisher : Institute of Accounting Research and Novation (IARN)

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This study aims, To determine the development of the GRDP structure in each sector in Semarang Regency from 1999-2003, To find out the factors inhibiting and supporting the development of the agricultural sector and the industrial sector in Semarang Regency, To find out the distribution of income distribution in Semarang Regency by including the industrial sector and without the industrial sector. This type of research data is using secondary data and primary data. There are two variables studied in this study, namely: Economic growth, and regional income distribution in Semarang Regency in 1999-2003. The technique in collecting data used in this study is the documentation method. The main data used is secondary data based on time series data. The results showed that the development of the PDRB structure of Semarang Regency in 1999-2003 was dominated by four sectors, two of which were the most potential sectors, namely the industrial and services sectors. Based on the LQ method, the industrial sector, the electricity sector, the financial institution sector and the services sector are sectors that have the potential to be developed. Meanwhile, based on the shift share analysis method, the services sector, the construction sector, the electricity sector and the agricultural sector are sectors that are growing faster than the same sector in Central Java province, because their contribution is positive. While the GRDP growth in Semarang Regency is negative, this means that the GRDP growth is slower than the GRDP growth in Central Java Province.