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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 176 Documents
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STRATEGI MANAJEMEN SEBAGAI FAKTOR MITIGASI DALAM PENERIMAAN OPINI AUDIT: Studi empirik pada Perusahaan Manufaktur di Indonesia Widhy Setyowati
MAKSIMUM Vol 5, No 2 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i2.5147

Abstract

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Pengaruh Return on Equity, Current Ratio, Size Company dan Debt to Equity Ratio Terhadap Nilai Perusahaan Ika Listyawati; Ida Kristiana
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.47-57

Abstract

Firm value is a factor that investors consider in making investment decisions. This study examines the effect of profitability, liquidity, company size and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018.The sample used in this study consists of 34 manufacturing companies listed on the Indonesia Stock Exchange in 2014. 2014 - 2018. The sample was taken by using purposive sampling method.The variables used are Price Book Value (PBV), Return on Equity (ROE), Current Ratio (CR), Total Asset (Size) and Debt to Equity Ratio (DER). The population is all manufacturing companies listed on the Indonesia Stock Exchange as many as 34 companies during 2014-2018. The results showed that Return on Equity (ROE) had a positive and significant effect on Price Book Value (PBV), Current Ratio (CR) had a positive and significant effect on Price Book Value (PBV), Firm Size had a positive and significant effect on Price Book Value ( PBV), Dept on Equity Ratio (DER) have a negative and significant effect on Price Book Value (PBV). 
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
PERKEMBANGAN INDUSTRI PERBANKAN SYARIAH DI INDONESIA : ANALISIS PELUANG DAN TANTANGAN Hani Werdi Apriyanti
MAKSIMUM Vol 8, No 1 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i1.5160

Abstract

ABSTRAK Industri Perbankan Syariah memiliki peran yang strategis dalam pembangunan ekonomi rakyat, berkontribusidalam melakukan transformasi perekonomian pada aktivitas ekonomi produktif, bernilai tambah dan inklusif.Akan tetapi di era financial  digital  dan  tingginya  persaingan  industri  jasa  keuangan  seperti  sekarangini,   perbankan   syariah   menghadapi   berbagai   tantangan,   terutama   berkaitan   dengan   rendahnyaTeknologi Informasi dan Komunikasi (ICT) dan keterbatasan modal. Oleh karena itu industri perbankan syariah harus  memanfaatkan  berbagai  peluang  ,yaitu  dengan  menyediakan  inovasi  produk  berbasis Teknologi Informasi  dan  Komunikasi  (ICT)  untuk  menyediakan  beragam  pilihan  dan     memperluas jangkauan pada masyarakat. Akan tetapi, sampai saat ini ivovasi produk perbankan syariah tersebut masih sangat terbatas.Selain itu, hal lain yang tidak kalah penting untuk mendukung perkembangan Perbankan Syariah di Indonesiaadalah dengan memanfaatkan peluang pertumbuhan ekonomi, dan meningkatkan ketersediaan dana banksyariah. Dengan memanfaatkan peluang tersebut, industri Perbankan syariah di Indonesia dapat berkembangdan memiliki dayasaing.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN IC INTENSIVE YANG TERDAFTAR DI BEI Dista Amalia Arifah
MAKSIMUM Vol 2, No 1 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v2i1.1092

Abstract

This study aims to analyze the influence of audit committee characteristics, which is consists of : audit committee membership, audit committee independence, independent commissioner proportion, audit committee chief and audit committee competence on the intellectual capital disclosure, companies used in the category of intensive ICs at BEI in 2009, also considering the control variables. The population included in the category of IC intensive companies amounted to 176. Sampling using a purposive sampling method and obtained 73 samples that meet the criteria.The data used in this study is secondary data, the annual report of the company in 2009 and processed by multiple regression. ICs disclosure acquisition data using content analysis techniques to the analysis unit that has been determined, the IC disclosure have been acquired in quantity and quality terms.The results showed that among audit committee characteristicsthat are used only audit committee membershipand audit committee chief which affects the IC disclosure in quantity terms. While two other control variables which are size and profitability, showed different results. Only size was affected significantly in quality IC disclosure terms.
DESAIN E-BOOK DENGAN SOFTWARE FLIPBOOKMAKER UNTUK PEMBELAJARAN MATA KULIAH AKUNTANSI KEUANGAN DI STEKOM SEMARANG Siti Kholifah
MAKSIMUM Vol 7, No 1 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v7i1.3200

Abstract

Tujuan penelitian ini adalah untuk mengembangkan produk e-book untuk pembelajaran mata kuliah akuntansi keuangan yang valid. Penelitian ini merupakan penelitian Research and Development. Penelitian pengembangan ini menggunakan modifikasi model 4D menjadi 3D dengan tahap define  (pendefinisian), design (perencanaan), dan development (pengembangan). E-book dengan software flopbookmaker terlebihdahulu dilakukan uji validasi oleh ahli media, ahli materi dan juga angket tanggapan mahasiswa. Diperoleh rata-rata penilaian validasi ahli materi 85,2%, validasi ahli media 89,2%, penilaian tanggapan mahasiswa 85,2%, Jadi media E-book layak digunakan dengan kategori sangat baik. Kata Kunci: Pengembangan, e-book, akuntansi keuangan
Pengaruh Partisipasi Penyusunan Anggaran dan Kegunaan Sistem Informasi Akuntansi Terhadap Kinerja Pegawai Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada RSJD Dr. Amino Gondohutomo Provinsi Jawa Tengah) Meirina Septiningrum; Endah Winarti; Subchan Subchan
MAKSIMUM Vol 9, No 2 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.2.2019.52-63

Abstract

Employee performance is a matter that is very much considered by a company so that the company can be more advanced due to good employee performance. The purpose of this study is to empirically examine the effect of budgetary participation and the usefulness of accounting information systems on employee performance with organizational commitment as a moderating variable. The study population was all employees of Dr. Amino Gondohutomo, Central Java Province. Total employee samples amounted to 180 respondents taken using a questionnaire distributed directly to employees, but which can be processed by 163 respondents. The data used is primary data using the questionnaire data collection method. The method of analysis in this study is Moderated Regression Analysis (MRA).From this research, it can be concluded that budgetary participation and the usefulness of accounting information systems have a significant positive effect on employee performance. The higher budgeting participation and the usefulness of accounting information systems, the higher the performance of employees. This study also found that organizational commitment can moderate the relationship between budgeting participation and the usefulness of accounting information systems to employee performance with a significant positive direction. The higher budgeting participation and the usefulness of accounting information systems, with high organizational commitment will improve employees performance.
PERILAKU RASIONAL PARA MANAJER DALAM PENGAMBILAN KEPUTUSAN PEMBIAYAAN MELALUI BANK SYARIAH Hardiwinoto Hardiwinoto
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.250

Abstract

AbstractThis study aims to explore the underlying motivations of managers in corporate financing. The method Used is to explore the literature, the predecessor of research and related theories. The results showed that the motivation underlying the financing decision is rational behavior of the managers.Keyword : motivations of managers, financing decision making, and Rational behavior of the managers.
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, OPERATING LEVERAGE DAN TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Emiten Syariah Yang Terdaftardi Bursa Efek Indonesia ) Selvia Nurani Sarasmita; Hardi Winoto
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1803

Abstract

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PENGARUH UKURAN PERUSAHAAN, DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA TAHUN 2013-2017) Yudia Rosiana Putri; Hardiwinoto .; Alwiyah .
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5177

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, debt default, disclosure, opiniaudit tahun sebelumnya dan pertumbuhan perusahaan terhadap opini audit going concern pada perusahaanmanufaktur dalam bidang industri dasar dan kimia yang terdaftardi Bursa Efek Indonesia (BEI) 2013-2017.Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur dalam bidang industri dasar dankimia yang terdaftardi Bursa Efek Indonesia berdasarkan kriteria yang telah ditetapkan.  Metode samplingyang digunakan adalah purposive sampling dan 30 data terpilih sebagai sampel, serta pengujian hipotesisdalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabelindependen ukuran perusahaandanopini audit tahun sebelumnya secara parsial berpengaruh signifikan, tetapivariabel independen debt default, disclosure  dan pertumbuhan perusahaan tidak berpengaruh signifikanterhadap opini audit going concern. Dan hasil uji koefisien determinasi menunjukan angka sebesar 0,441, halini mengindikasikan bahwa secara simultan variabel independen ukuran perusahaan, , debt default,disclosure, opini audit tahun sebelumnya dan pertumbuhan perusahaan mampu menjelaskan variabeldependen opini audit going concern sebanyak 44,1% sedangkan sisanya sebesar 55,9% dijelaskan olehvariabel lain.

Page 5 of 18 | Total Record : 176

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