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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
Education
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Articles 166 Documents
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PERILAKU HARGA SAHAM ( STUDI DAMPAK PENGUMUMAN DIVIDEND CUT DAN DIVIDEND OMISSION TERHADAP CUMULATIVE ABNORMAL RETURN DI BURSA EFEK INDONESIA) ., Sunandar; ., Gunistiyo
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui signifikansi pengaruh pengumuman Dividend cut dan Dividend omission terhadap Cumulative Abnormal Return (CAR) di Bursa Efek Indonesia (BEI), (2) Mengetahui perbedaan secara signifikan rata-rata Cumulative Abnormal Return (CAAR) sebelum dan sesudah pengumuman Dividend cut dan Dividend omission di Bursa Efek UIndonesia (BEI), (3) Mengetahui pemenuhan syarat efisiensi pasar modal bentuk setengah kuat secara informasi (semistrong-form informationally effecienct market) di Bursa Efek Indonesia (BEI).  Hipotesis yang diuji (1) Terdapat Cumulative Abnormal return (CAR) yang signifikan pada hari-hari di sekitar pengumumkan Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI), (2) Tidak terdapat perbedaan yang signifikan rata-rata Cumulative Abnormal Return (CAR) sebelum dan sesudah perusahaan mengumumkan Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI), (3) Bursa Efek Indonesia sudah memenuhi syarat sebagai pasar modal yang efisien bentuk setengah kuat secara informasi (semistrong form informationally efficient market),. Metode analisis yang digunakan adalah (1) Alat analisis untuk menentukan signifikansi Cumulative Abnormal Return (CAR) saham di sekitar hari pengumuman Dividend cut dan Dividend ommision di Bursa Efek Indonesia (BEI) tahun 2005-2009 dengan One-sample t test, (2) Alat analisis untuk menguji perbedaan yang signifikan antara rata-rata Cumulative Abnormal Return (CAR) sebelum dan sesudah pengumuman Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI) tahun 2005-2009. Apabila data normal digunakan uji t (paired sample t test) dengan tingkat signifikansi α = 5% dan apabila data  tidak normal  digunakan uji peringkat bertanda Wilcoxon (Wilcoxon sign rank test)  dengan  tingkat  signifikansi  a = 5%. Berdasarkan hasil analisis data dapat disimpulkan tidak terdapat perbedaan yang signifikan antara cumulative abnormal return (CAR) sebelum dan sesudah pengumuman dividend cut dan dividend omission. Implikasinya adalah bahwa bagi investor yang ingin menanamkan modalnya tidak perlu menunggu momentum dividend cut dan dividend omission, karena dari hasil analisis diketahui bahwa tidak terdapat perbedaan yang signifikan antara cumulative abnormal return (CAR) sebelum dan sesudah pengumuman dividend cut dan dividend omission. Kata kunci : Pengumuman Dividend cut dan Dividend omission, reaksi investor, Cumulative Abnormal Return (CAR).
PENILAIAN KINERJA PORTOFOLIO SAHAM DARI VARIABEL MAKRO EKONOMI (Studi Saham – Saham Manufaktur dan Perbankan di BEI Tahun 2005-2009) Utami, Yuni; Faqihudin, M
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The selected shares are shares with ultimate performance or out perform. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by makro economic variables, and to measure how big is the influence of each variable. Population in this study are manufacture and banking  sharres listed at BEI during 2005 – 2009 for as much as 158 company. Sample for this study are 136 selected company from population. Research data is obtained at BEI, BI and BPS . The entire model in this research is analyzed using logistic regression. The technique shows  that  the four variables  that can predict an out perform  share is unemployment, Product Domestic Bruto (PDB), inflation, and Kurs variables. It has profitability level of 0,000; 0.000;0,000; and 0,055 significance level  at α 10%. However, the remain one variable is SBI rate can not Predicted performance share  respectively are not significant at α 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification  value of  63,1%, which shows that the model is acceptable. Keyword : performance share, portfolio, makro economic variables
EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL Mulyani, Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ​​of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance
MENGENAL GREEN ACCOUNTING Astuti, Neni
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

Dunia usaha semakin berkembang, begitu juga dengan akuntansi terus berkembang. Akuntansi  konvensional yang selama ini hanya memberikan informasi tentang kegiatan perusahaan pada pihak ketiga (investor dan kreditor) yang memberikan kontribusi langsung terhadap kelangsungan hidup perusahaan, sedangkan pihak lain diabaikan. Akuntansi konvensional tidak mencukupi dan memadai untuk memenuhi tuntutan dunia bisnis yang semakin kompleks. Adanya tuntutan ini, maka akuntansi bukan hanya merangkum informasi tentang hubungan perusahaan dengan pihak ketiga, tetapi juga dengan lingkungannya. Pemahaman mengenai permasalahan lingkungan hidup akan mengarahkan perusahaan di dalam kebijakannya terutama terkait dengan keselamatan lingkungan hidup. Ada empat kondisi perusahaan terkait lingkungan hidup yaitu Lean Green, Defensive Green, Shaded Green dan Extreme Green. Pilihan strategi  disesuaikan dengan kondisi matrik perusahaan tersebut. Key Words: Green Accounting, Lean Green, Defensive Green, Shaded Green and Extreme Green.
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
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Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the  accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not  siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).   Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
Etika, Etos Kerja dan Sikap Professional dalam Bisnis Subroto, Setyowati
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

In carrying outactivitiesin various fields, especially in the business world, ethics, work ethic and professional attitude is a series that can not be separated from one another. Therefore, abusiness must be ableto beprofessional, to understand the principles ofethicsand always have awork ethic. Keywords: Ethics, Work Ethics and Professional Attitude
PENGARUH KANDUNGAN INFORMASI ARUS KAS DARI AKTIVITAS INVESTASI, AKTIVITAS PENDANAAN DAN LABA KOTOR TERHADAP RETURN SAHAM ., Subekti
PERMANA Vol 2, No 1 (2010): Agustus
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Abstract

The purpose of this study was to determine the influence of Investment Cash Flow, Cash Flow and Gross Profit Funding of return is done on the company saham.Penelitian Miscellaneous Manufacturing Industry in Indonesia Stock Exchange. Data collection methods conducted in this study is the observation method of secondary data. The population in this study amounted to 25 Miscellaneous Manufacturing Industries companies based on financial reports and data Indonesian Capital Market Directory (ICMD) that exist on the Stock Exchange with the observation period 2007-2009. While the sampling of 15 companies Miscellaneous Manufacturing Industir using purposive sampling method. Phase analysis in this study include the classic assumption test, test multiple linear regression and hypothesis testing using SPSS software version 19. Based on the results of testing using the F test significant values ​​of 3 variables is 0.046. If a significant value <.05 then the hypothesis is rejected (significant regression coefficient) this suggests that simultaneous Investing Cash Flow, Cash Flow Gross profit funding and has a significant influence on the Return Shares arrives. Furthermore, based on t test showed that only partially Gross Profit are having a significant influence on stock return because of significant value <0.05 while the Investment and Cash Flow Financing Cash Flow does not have a significant influence on Return of Shares made by the company because of its significance value> 0.05. Expected to further research to consider other factors in its effect on stock returns and the period of observation to maximum results. Key words: Investment Cash Flow, Cash Flow Financing, Gross Profit, Return Shares.
ANALISIS TINGKAT EFISIENSI PENGGUNAAN MODAL KERJA DAN PREDIKSI EFISIENSI LANJUTAN PENGGUNAAN MODAL KERJA ., Subekti
PERMANA Vol 2, No 2 (2011)
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Abstract

This study aims to determine the level of efficient use of working capital and to determine the predictive efficiency of the advanced use of capital in the year 2010-2011.Penelitian uses secondary data consisting of financial statements in 2007 until 2009, consisting of Balance Sheet and Income Statement on persahaan CV. Mitra Jaya Regency Tegal. The research method used there are two analysis are: (1) analysis of the efficient use of working capital consists of the calculation of liquidity ratios to calculate the current ratio and quick ratio, the ratio of the activity and the ratio of profitability. (2) analytical methods Least Squares is to predict the level of efficient use of capital . The results showed that the calculated current ratio during the years 2007 - 2009 is always to increase the smoothness in which the calculation of the ratio above 200%, which falls under the category very well. Quick ratio (quick ratio) is the ability to pay debts that must be filled with more liquid assets. In the quick ratio shows a companys liquidity position either because of close to 100%. From the calculation of turnover of working capital during the years 2007 - 2009 is always decreasing. The ratio of net income before taxes by total assets (Rate of ROA) during the years 2007 to 2009 where the ratio was always decreased profitability in 2007 amounted to 10.29 in 2008 amounting to 8.42 and for 2009 at 8.23. Based on predictions by the method of least squares can be seen that for 2010, predicted current ratio of 599%, 162% fast ratio, 3.51 times the working capital turnover, rate of return on assets 6.40%, 7.20% and profitability. While the prediction for 2011 is the current ratio of 895%, 245% fast ratio, 2.98 times the working capital turnover, rate of return on assets 5.99%, 6.50% and the profitability that shows the state of working capital efficiency. Keywords: Efficiency, Working Capital, the prediction
PERBEDAAN ORIENTASI KARIR ANTARA PRIA DAN WANITA : PENGARUHNYA PADA JENJANG KARIR YANG DICAPAI OLEH WANITA Hapsari, Ira Maya
PERMANA Vol 1, No 2 (2010)
Publisher : PERMANA

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Abstract

Is that true, that carrier ladder whose woman achieved was influenced by her orientation in work? When have a carrier, women state that satisfaction is number one, not a higher position in the organizational hierarchy. This article also investigated, do the carrier ladder between man and woman along the similar path? Woman, actually have a bigger barrier than man do to achieving their carrier. Those big barrier coming from the gender discrimination that have no end, which always we can find it easy in every form of organization, in every country, eventhough in the country which claim themselves put the emancipation on the top of them declaration of nation. Despite that, woman must be have a double role, in office she is a working woman, but in home, she must be a good housewife. Those little explaination, why the path of carrier ladder who along man an woman different in many ways.Keywords: carrier, gender discrimination, carrier orientation, carrier ladder
PENGARUH EARNINGS MANAGEMENT DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA IMPLIKASINYA TERHADAP RETURN SAHAM Sari, Inayah Adi; Haryanti, Anies Indah
PERMANA Vol 3, No 2 (2012)
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Abstract

This study aims to analyze the effect of earnings management and corporate governance mechanisms on the disclosure of corporate social responsibility and its implications for stock returns. The population in this study was a manufacturing company listed on the Indonesia Stock Exchange. The scope of its activities is to engage in the fishery. Samples used in this study were as many as 3 companies. Independent variable used in this study were earnings management and corporate governance mechanisms that be delegated by the composition of the board of independent directors, institutional ownership, and audit committees. While the dependent variable was stock returns. Corporate social responsibility disclosure as an intervening variable while firm size and leverage as control variables. Based on the results of multiple linear regression analysis, the study concluded that the composition of the board of independent directors and institutional ownership were not significantly positive effect, the audit committee and firm size have significant positive effect, while earnings management and leverage were significantly negative effect on the disclosure of corporate social responsibility. In addition, the research found that the disclosure of corporate social responsibility was not significantly positive effect on investor reaction was reflected in stock returns. Keyword: earnings management, corporate governance, corporate social responsibility, stock returns.

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