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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 4, No 2 (2014): Articles" : 5 Documents clear
Strategi Manajemen Sebagai Faktor Mitigasi Dalam Penerimaan Opini Audit Studi Empirik pada Perusahaan Manufaktur di Indonesia Widhy Setyowati
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1346

Abstract

This research aims to provide emprical evidence upon the research questions proposed by conducting measurement of the hypothesis on the influence of the management strategy as mitigation factor in predicting the acceptance of GCO that involves financial based strategy such as sale of common stock strategy, issuing new debt restructure, and sale of fixed asset. Whereas, non financial strategy  that is expansionist and oriented to external market  that will be studied as mitigation factor includes cooperative strategy or long term contract strategy and new product development strategy or expansion of new market segment. The result show that the sale of common stock strategy and issuance of new debt or restructuring of debt strategy are the mitigation factors in acceptance of going concern opinion, whereas reducing cost strategy  are perceived as additional going concern risk factors and increase the likelihood to receive a going concern opinion. Other strategies such as disposed fixed asset strategy, cooperation/long-term contracted streategy and development new product/expanding new market segments can not be used to predict the acceptance of going concern opinion.Keywords : going concern opinion, financial distress, management strategy, mitigation factor
Pengaruh Faktor Fundamental Dan Risiko Sistematik Terhadap Harga Saham Sektor Properti Di Bursa Efek Indonesia Tahun 2008-2012 Yunavita Uzzie Elsanti; Fitri Lukiastuti; Setyo Pantawis
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1349

Abstract

Investing in property is included in the invesment sector which has a hogh risk because the property is very sensitive to macroeconomic conditions. Therefore property share prices in the stock market is very volatile. Fundamental analysis and systematic risk is one step that can be used before investing especially in the property sector. For this study it was established with the aim to find  out and obtain empirical avidence about the fundamental and systematic risk factors that affect the stock price of the property. Fundamental factors use are NPM, ROA, ROE, EPS, DER, BVS, and Systematic Risk represented by the Beta. This study used purposive sampling to select  a sample of the population of the properties listed companies on the Stock Exchange from 2008-2012. The data analysis technique used is multiple linear regression. The results showed that the only variable that ROA has a positive influence in the share price of the property, while the variable NPM, ROE, DER, EPS, BVS, and Systematic Risk does not have an influence on the stock price of the property. Adjusted R2 value in this study was 25%.Keywords : Fundamental Factors, Systematic Risk, Stock Price
ibM Kelompok Tani Jamur Tiram di Kelurahan Tlogomulyo Fatmasari Sukesti; Setia Iriyanto; Purnomo Purnomo
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1355

Abstract

Oyster mushrooms easily to cultivated so this activities become to choice of small and medium enterprises (SMEs) to conduct cultivation. Oyster mushroom (Pleurotus ostreatus) is a nutritious food ingredients with high protein, rich in vitamins and minerals, low in carbohydrates, fat and calories. Oyster mushroom products can not only be consumed in the form of cooked vagetables, but can be processes into a form processed foods like crispy mushrooms, mushroom chips, nuggets mushroom, mushroom dumplings, and other processed foods. Farmer groups "Agro Mandiri Graha" develop the cultivation of oyster mushroom by processing into food products. With the ibM program the persons from Unimus team partnered with farmer groups "Agro Mandiri Graha" to enhance the ability of members of the group in the development of agribusiness and the strengthening of farmer group became strong farmers organizations and independent. The result obtained from ibM are : improved the skills of farmers cultivate oyster mushrooms in oyster mushroom into food products like : mushroom chips, nuggets mushroom, mushroom dumplings, meatballs mushrooms, mushroom satay and crispy mushrooms and improve financial management and marketing of productsKeyword : oyster mushrooma, processed foods, agribusiness development
Independensi, Komitmen Organisasi, Gaya Kepemimpinan, dan Pemahaman Good Governace Terhadap Kinerja Auditor Sriyanto Sriyanto; Dista Amalia Arifah
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1339

Abstract

This study aims to independence, organization comitmen, leadership, and corporate governance understanding on public sector auditor performance. Research used internal governance auditor which belong to BPKP representation of Jawa Tengah province as population. Sample used convenience sampling method. From 60 questionare, it was only 42 return questionare. The statistic method used to test on the research hypothesis is multiple regression. The result of these study show that : organization comitmen, leadership, and corporate governance understanding had effect on public sector auditor performance.Keywords : auditor, independence, organization comitmen, leadership.
Peran Akuntan Dalam Mewujudkan Unqualified Opinion Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia Muhsin Muhsin
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1342

Abstract

Kemampuan daerah mengelola uang negara, baik uang dari pusat maupun yang bersumber dari daerah itu, semakin hari malah semakin memburuk. Kenyataan tersebut secara ga,blang bisa kita ketahui dari makin sedikitnya laporan keuangan pemerintah daerah (LKPD) yang mendapatkan opini wajar tanpa pengecualian (WTP) dari badan pemeriksa keuangan (BPK). Opini Wajar Tanpa Pengecualian (WTP) tahun 2005, sebanyak 21 LKPD atau (6%) dari 350 LKPD, tahun 2006 sebanyak 4 LKPD atau (1%) dari 461 LKPD atau (3%) dari 434 LKPD. Semua itu menunjukkan dengan sangat terang-benderang, betapa rendahnya kompetensi daerah dalam mengelola keuangan negara. Dalam lima tahun terakhir, transfer dana APBN ke daerah meningkat lebih dari dua kali lipat, dari Rp 150,5 triliun pada 2005 menjadi Rp 309,8 triliun pada RAPBN 2010 Apakah yang akan terjadi bila jumlah uang negara yang harus dikelola terus membengkak, tetapi sebaliknya kemampuan untuk mengelolanya semakin merosot.Kata kunci : LKPD, unqualified opinion

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