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JURNAL MANAJEMEN DAN AKUNTANSI
Published by Universitas Widyagama
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Articles 66 Documents
PENGARUH GDP TERHADAP INFLASI DI INDONESIA: TAHUN 2000-2012 Darmayanti, Novi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The purpose of this study was to determine the GDP to inflation in Indonesia in 2000-2012. The data used in this analysis are secondary data of monthly GDP and Inflation 2000-2012 period. Methods of analysis using descriptive and econometric analysis to test data analysis techniques Stationary. The analysis showed that Indonesias GDP growth from 2000 to 2009 showed uptrend, although GDP growth had declined in 2001. The existence of the rising trend of GDP growth is in line with the rising trend of IHSG. Keywords: Inflation, Stationary, GDP, GDP,IHSG
PENGARUH BEBERAPA VARIABEL KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGES TERHADAP HARGA PASAR SAHAM DI BURSA EFEK INDONESIA -, Alfiana
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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This study aimed to determine the effect of several variables of financial performance of the companys Food and Beverages stock market prices in Indonesia Stock Exchange . The independent variable in this study consisted of ROI , ROE , NPM , EPS and PER . This study also aimed to prove whether hadROI variables , ROE , NPM , EPS and PER affect the market price of the stock . In addition , this study also wants to know which variables that have a dominant influence on the market price of the stock .The sampling technique using purposive sampling technique . The data used is a combination of time series and cross section data ( pooled data) . The number of samples used in this study were 14 Food and Beverages companies that went public in the Indonesia Stock Exchange . The data analysis technique used in this study is multiple regression analysis ( Multipple Regression Analysis ) using SPSS software for windows 14 .Hypothesis test used in this research is the F test and t test . The results showed that the variables of ROI , ROE , NPM , EPS and PER together ( simultaneously ) have a significant effect on the magnitude of the market price of the stock in the companys financial performance assessment of food and beverages that go public in Indonesia Stock Exchange . This is evidenced by the F count of 50.044 . This value is greater than the F table     (1.768 < 50.044 ) .EPS variable ( X4 ) has a dominant influence on stock market prices ( Y ) . It was shown the value of the standardized beta coefficients of 0.882 or 88.2 % to record another independent variable constant . EPS is an indicator of the success of the company management and describes the companys success in generating profits for shareholders . Based on the results of the calculation, the coefficient of multiple determination ( R Square) of 0.796 or 79.6 % , meaning that the independent variables included in this study has a contribution of 79.6 % to the market price of the stock . While 20.4 % influenced by other independent variables were not included in the research model . In this study also showed R = 0.892 ROI means the relationship between the variables ( X1 ) , ROE ( X2 ) , NPM ( X3 ) , EPS ( X4 ) and PER ( X5 ) to the market price of the stock ( Y ) is a very strong and positive . This means that if the variable ROI , ROE , NPM , EPS and PER increases, the variable stock market prices also increased and vice versa . Keywords : Return on Investment (ROI ) , Return on Equity (ROE ) , Net Profit Margin (NPM ), Earning Per Share (EPS), Price Earning Ratio (PER), the Market Price of Share  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEMITRAAN BISNIS PT PLN (Studi Kasus Pada Kemitraan PT. PLN dengan AKLI Wilayah Kota Malang) Amerieska, Siti; -, Nurhidayah
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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Partnership one of the way alternative strategic for increase performance evaluation in organization business.Partnership’ it could be happen both oftim when they have good synergy.PT PLN and AKLI have partnership in relationship in  procurement of goods and service. The aims of this research to anaylize how partnership between PT PLN and AKLI  cases.Using eksplanatory research distribute quesionare 54 vendor, with SPSS tool, actually the result that have 5 factor influence performance partnership. The are communication effective, sutanability, financial guaranted, mutual trust,time period and environment flexibility.Financial granted has the big influence for performance partnership. Key words: partnership, financial guaranted, communication effective.
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS, UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KELOMPOK LQ 45 YANG LISTING DI BURSA EFEK INDONESIA -, Kadarusman
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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: The purpose of this study was to: (1) To determine whether accounting earnings affect stock prices in the LQ group of 45 companies on the Stock Exchange, (2) To determine whether the total cash flow effect on the companys share price on the Stock Exchange group LQ 45, (3) To determine whether operating cash flow effect on the companys stock price on the Stock Exchange group LQ 45, (4) To determine whether the cash flow effect on investment in the companys stock price on the Stock Exchange group LQ 45, (5) To determine whether the financing cash flows affect the price of shares in group LQ 45 in IDX, (6) To determine whether the size of the company affects the companys stock price on the LQ group 45 in IDX. This study focused on 45 LQ group companies listed in Indonesia Stock Exchange for the period 2009-2011. The sample method based on purposive sampling method.  The results accounting earnings, total cash flow, operating cash flow, investment cash flow, cash flow financing, firm size does not significantly affect the stock price. Keywords: accounting income, total cash flow, operating cash flow, investment cash flow, cash flow financing, firm size, stock price.
ANALISIS PENGARUH KOMPENSASI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Non Medis RSUD Kepanjen Kabupaten Malang) -, Sajudinnoor
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The purpose of this study is to investigate and analyze the effect of compensation on employee performance as well as to identify and analyze the effect of compensation on employee performance are moderated by the variable satisfaction. The population in this study is still non-medical hospital employees Kepanjen Malang, amounting to 120 people. Of the population sample by using Slovin formula, ie by 55 respondents. The results showed that compensation, satisfaction, and the absolute value of the difference in compensation to the satisfaction of the employees associated with employee performance. compensation is positively related to employee performance. absolute difference between the value of the variable compensation with significant satisfaction in the regression. Absolute value of the difference variable compensation with satisfaction positive effect on employee performance.. Keyword: Compensation, Satisfaction, Performance
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN PADA PELAPORAN KEUANGAN DAERAH (Studi pada Dinas Bina Marga Kabupaten Malang) Pratiwi, Amelia Ika; Dwi Ardilatri, Rike Lulut
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The Government Regulation No. 71 in 2010 has explained about the important information of how to write financial statement and how to present this statement in proper way. The objective of research is to understand and to analyze the presentation of financial statement made by Local Officer Work Unit (SKPD) of Bina Marga Official for Malang District based on the prevailed standard.Research type is quantitative descriptive. Data type includes qualitative and quantitative. Data source involves primary and secondary data. Data collection techniques are open observation, interview and literature study.Result of research has indicated that in 2013, Bina Marga Official for Malang District has presented financial statement in pursuance of Government Regulation No. 71 of 2010 and prepared it on time.   Keywords: Government Regulation No. 71 of 2010, Financial Statement, SKPD
STRES KERJA TERHADAP BURNOUT SERTA IMPLIKASINYA PADA KINERJA (Studi Terhadap Dosen Pada Universitas Widyagama Malang) Satriyo, Moch; -, Survival
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The purpose of this study was to determine the effect of work stress on burnout and effect of burnout on performance. Effect of work stress on performance and effect of work stress on performance through burnout. Unit of analysis is a lecturer at the Widyagama University of Malang, includes professors and lecturers civil foundations. The object of research is the effect of work stress on burnout and its implications on the performance. Place research at the Widyagama University of Malang. Population of 120 faculty and determination of sample size the formula slovin, amounting to 55 lecturers. While the sampling technique using proportional random sampling. Analysis of statistical data is used to: 1) test the research instrument, through the Test Validity and Reliability Test; 2) did the classic assumption test; 3) Analysis of descriptive statistics, use the Frequency Distribution, and; 4) Analysis of inferential statistics, using Path Analysis (Path Analysis). The results showed that there are significant direct effect between Job Stress on Burnout Lecturer. Later research found significant direct effect on the performance of Burnout Lecturer. Furthermore, this study also found a significant direct effect between Job Stress on Performance Lecturer. Keyword: Job Stress, Burnout, and Performance
DAMPAK RESTRIKSI PERDAGANGAN TERHADAP PENAWARAN DAN PERMINTAAN BERAS DI PASAR DUNIA DAN KINERJA PERBERASAN INDONESIA Julitasari, Evi Nurifah
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The aims of research is to analyze the effect of trade restriction of rice exporter and importer in the open market to influence he world rice supply and demand. Indonesian is the net importer of rice so depend on quantity of market world rice. We use time series data from 1984 to 2007’s and use  simultaneous formulation with econometrical approach.  The result show that’s export restriction will increase the export volume and the world supply but  the world price will turn exception for United of America Serikat. If there is no-export restriction there is no effect for Indonesian’s rice. Import  restriction will be increase an import price in all importer country. The effect of no-intervention import restriction will be decrease the domestic production, productivity  and demand fertilizers.         Suggestion for policy is the intervention in the import restriction is still neccesarry to increase Indonesian’s rice performance. Key words: trade restriction, policy analysis, rice
INOVASI PRODUK SYARIAH Danila, Nevi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 2 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The growth of shariah banks has increased rapidly. At the same time, Indonesia financial market has developed shariah financial instruments. In order to keep up with this development, shariah banks need to innovate their products  for being remain competitive domestically and abroad. On top of that, the shariah product innovation has to concern on risk management to minimize the exposure. This paper elaborates eight (8) model shariah business which include the hedging. The models are namely Value-Based Salam; Bai Bil Wafa (repurchase agreement) combination with Ijara with Option Stipulation; Bai Istijrar; Murabaha-Bilateral Mutual Adjustment; Credit-Based Mudarabah; Third Party Hedging;  Musharakah-Deferred Sale with Partnership; Diminishing Partnership. Key words: Value-Based Salam; Bai Bil Wafa (repurchase agreement) with Option Stipulation; Bai Istijrar; Murabaha-Bilateral Mutual Adjustment; Credit-Based Mudarabah; Third Party Hedging;  Musharakah-Deferred Sale with Partnership; Diminishing Partnership
PHYSICAL CAPITAL (VACA) DAN KEPUTUSAN PENDANAAN (DEBT TO TOTAL ASSET) TERHADAP KINERJA KEUANGAN (ROA) MELALUI RISIKO KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2010-2012 Savitri, Enni
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 3 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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This study aimed to measure the effect of Physical Capital (VACA) and Decision Funding (Debt to Total Assets) toward Financial Performance (ROA) through Financial Risk. This study examined 26 corporate issuers for 3 years ie 2010-2012. The empirical results of this study indicate that the variable Physical Capital has a significant negative effect on financial risk; Funding decisions have a significant positive effect on financial risk; Physical Capital has a significant positive effect on financial performance. Funding and Financial Risk decisions have a significant negative effect on financial performance; Physical Capital mediated by Financial Risk and significant positive effect on financial performance. Funding decisions are not mediated by the Financial Risk and significant negative effect on financial performance. Keywords: Physical Capital, Financing Decisions, Financial Risk, Financial Performance