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Jurnal Ilmiah Ranggagading (JIR)
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 14119552     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmiah Ranggagading (JIR) is published by Sekolah Tinggi Ilmu Ekonomi Kesatuan (STIEK). Published twice a year. JIR is a media communication and reply forum for scientific works especially concerning the field of Accounting and Management
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Articles 223 Documents
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Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Integritas Informasi Laporan Keuangan Efrianti, Desi
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

The objective of this study is to analyze Integration of Financial Statements Information by investigating Conservatism Score Index by use of the approach documented by Mayangsari (2003) and Penmann and Zhang (2002) . In this study, it is investigated whether Ownership Institutional Proportion, independence commisioner, and audit commitee affects to the Integration of Financial Statements Information. This results of this study us of the approach signaling theory and agency theory. Multivariate Regretion analysis is used moderating to examine Hypothesis. The results of this study takes sample from 135 companies (firm years) in the manufacturing, Industrial at the Indonesian Stock Exchange and Indonesian Capital Market Directory years of 2006, 2007, 2008, 2009, and 2010, which were published in financial report from 2006- 2010. However, the final sampling indicates that just 98 (firm years) data samples were provided. The reduction of final data samples due to there are 10 data samples was delisted from BEI, 18 uncomplete financial statements and closing books date is 31 Desember, 9 data samples did not use Rupiah currency. The method of analysis taken as a sample of this research using purposive sampling. Documented is empirical evidence Ownership Institutional Proportion, independence commisioner, and audit committee significantly related to the Integration of Financial Statements Information. The result indicated that Ownership Institutional Proportion, independence commisioner, and audit commitee is significantly affected to the Integration Information of Financial Statements Information.
Pengaruh Suku Bunga Sbi Dan Kurs Dollar Terhadap Harga Saham Di BEI Achmad, Noor; Liana, Liana
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

SBI interest rate is yield of investment in the form of Sertifikat Bank Indonesia (SBI) which is determined by Bank Indonesia. Dollar exchange rate is relative price of Dollar against Rupiah. Certificates of Bank Indonesia as free risk investment instrument and Dollar exchange rate are consideration factors before investing in stock market in the form of shares so that stock prices will be influenced by those two variables. This study used the monthly data of SBI Interest Rates and semimonthly Dollar Exchange Rates and they are officially recorded in Bank Indonesia. The monthly closing price of IHSG was used as stock price data. This study used data of 2006 – 2010 and was processed by utilizing SPSS 17.0. From this study it can be concluded that SBI interest rate has strong correlation, has negative and significant influence, on stock prices. SBI interest rate has weak correlation, has negatif but not significant influence, on Dollar exchange rate. From the study of other factors that affect Dollar exchange rate, it can be found out that Dollar exchange rate is significantly affected by the balance of payments. Dollar exchange rate has moderate correlation, has negativeand significant influence, towards stock prices. SBI interest rate and Dollar exchange rate simultaneously have strong correlation, have negative and significant influence, towards stock prices.
Pengaruh Stock Buyback Terhadap Kinerja Saham Dan Kinerja Keuangan, Studi Kasus Pada PT. JASUINDO TIGA PERKASA, TBK. Marpaung, Bintang Sahala; Fadillah, Adil
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Stock buyback is repurchasing of shares from public by the company (the issuer). This corporate action is usually held if the company has surplus of retained earnings, but has little opportunity to invest, or it could be held when the company’s stock price declined. But quite a lot of companies that do stock buyback even though its stock price has not decreased. The goal is not only to increase the stock price return, but also to pursue the stability of price in the stock market and convince people that the condition of the issuer or the investor is still quite strong. Stock buyback programs are also part of the investment strategy in order to increase the value of the company. This study aims to determine the effect of stock buyback on a company’s financial performance (as measured using EPS indicator) and the company’s stock performance (as reflected in stock market prices and PER). The company researched was PT Jasuindo Tiga Perkasa, Tbk., which did buyback in the period of October 22, 2008 – January 31, 2009. The period of the sudies are 7 quarters before buyback, 2 quarters of buyback execution, and 7 quarters after after buyback. The results suggest that the company’s reason to do buyback is because stock prices are likely to be low, below the theretical price. Besides that buyback activity is funded by the company’s retained earnings because at the period before the buyback, the value of the company’s net income tends to increase. After the company’s buyback, then the company’s financial performance is likely to increase; this is evidenced by the value of one quarter of EPS subsequent to the second session buyback appears to increase up to 150%. But the increase in EPS is not matched by an increase in stock performance. This is evidenced by the stock price tends to flat during four quarters and PER value which tend to decrease. Based on the research results, the conclusion is the improved financial performance that is not offset by an increase of stock performance is caused by market expectations which tend to assume that business firms will not be positive in the future. This is due to the company provided less information to the public (society).
Pengaruh Karakteristik Individu Dan Faktor Psikologis Terhadap Keputusan Pembelian Konsumen Pada Produk Blackberry Sujana, Sujana; Sim, Cindy Ekaputi
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Cellular telephone as a communication tool that is easy to use and attractive is more and more widely circulated among the people. Consumers have many alternatives in determining the type of phone that will be used. In that case, comsumers’ behaviour plays an important role because purchasing decision depends on it. Consumers may respond to the effect which changes their mind in determining purchasing decision in the last minutes. Consumers’ behaviour is influenced by cultural factors, personal factors (individual characteristics), and psychological factors. Most of them are the factors which can not be controlled, but marketers must be taken into account. This research is a study about the factors influencing consumers’ purchasing decision on Blachberry products, those are individual characteristics and psychological factors. This research aims to find out the influence of individual characteristics to consumers’ purchasing decision on Blackberry products, to examine the influence of psychological factors to consumers’ purchasing decision on Blackberry products, to know the influence of individual characteristics and psychological factors to consumers’ purchasing decision on Blackberry products, and to determine the dominant factors affecting between individual characteristics and psychological factors. To answer the purpose of this study, it’s used multiple linear regression test, including simultaneous partial test and classic assumtion test. Sampling was done by using Slovin technique to as many as 100 respondents. The results show that both of the independent variables simultaneously have partial positive and significant influence onBlackberry purchasing decision. Lifestyle factors have positif, significant, and dominant effect towards purchasing decision. This can occur due to a shift in the use of Blackberry which was originally intended for business but currently shifting toward lifestyle. Adjusted to R-square value of 0,458 or 45,8%, this figure shows that the individual characterstic variable (X1) and psichological factors (X2) contribute to the purchasing decision on Blackberry Cellular Phones. The rest affected by other factors is not examined. Based on classic assumtion test, it indicates that Ho is received, that means the residual data are normally distributed, with the result that it meet normality assumtion.
Pengaruh Persepsi Terhadap Perilaku Pembelian Blackberry Dan Implikasinya Pada Loyalitas Konsumen Studi Kasus pada Mahasiswa Sekolah Tinggi Ilmu Ekonomi Kesatuan Mubarak, Mumuh Mulyana; Tandri, Riawati
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Perception is a good basis for consumers in finding the required product information. Perception will affect consumer buying behavior for the desired a needs product so expected the resulting product can make satisfied consumer and to be loyal. Consumer loyalty is very important for the company in maintaining the viability of companies and business success. The main objective of this study was to determine how much influence the perception of the buying behavior of the Blackberry and its implications on consumer loyalty. The used variables in this study is the independent variable is the perception consisting of brand, price, product and advertising. While the dependent variables is purchasing behavior and consumer loyalty. The analysis method is the Smart Partial Least Square (PLS) with deployment of 100 respondents questionnaire in area Sekolah Tinggi Ilmu Ekonomi Kesatuan Bogor. The research result showed that perception influential significant to buying behavior, where the significant result with t-statistics is 5.679652 and also perceptions influential significant to consumer loyalty, the significant results with T-Statistics is 4.063912. For while buying behavior also significantly to consumer loyalty where the significant result is 0.697294.
Effect Analysis Of Financing Activities Cash Flows Of The Company. Case Studies On The PT. Indosat, Tbk And PT. Telekomunikasi Indonesia, Tbk. Soelehan, Aan
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Financing activities is a method that companies use to get money to pay for those needs. Because of the size and potential funding activities in determining the success or failure of the company, the company must be careful in the acquisition and management of financial resources. Broadly speaking, to consider the cash flows from financing activities was added and the reduction of long-term debt and equity, and dividend payments. Debt interest payments and dividend receipts into the cash flow from operating activities. And if the company obtained financing activities run smoothly it will affect the companys cash flow. The purpose of this study is to determine the condition of the financing activities and PT.Telekomunikasi PT.Indosat Tbk Indonesia Tbk: To determine the condition of cash flow in and PT.Telekomunikasi PT.Indosat Tbk Indonesia Tbk: To determine the effect of financing activities on cash flow at PT. Indosat Tbk and PT.Telekomunikasi Indonesia Tbk. The results of the analysis of the funding activity was measured by using the Price Earning Ratio (PER) at PT. Indosat, Tbk has an average value of 27.4616, while the Price Earning Ratio (PER) at PT. Telekomunikasi Indonesia Tbk has an average value which is much better for 14.9339. Debt Ratio at PT. Indosat, Tbk has an average value of 0.6330, while the Debt Ratio at PT. Telekomunikasi Indonesia Tbk has an average value that is not better at 0.4736. Debt to Equity Ratio (DER) at PT. Indosat, Tbk has an average value of 1.1451, while the Debt to Equity Ratio (DER) at PT. Telekomunikasi Indonesia Tbk has an average value that is not better at 0.5274. The analysis of cash flow at PT. Indosat, Tbk produces an average value of cash flows amounting to Rp. -418 675 166 667 in the span of years 2006-2011. Meanwhile, for the cash flow at PT. Telekomunikasi Indonesia, Tbk nilar average yield better cash flow amounting to Rp. 678 112 833 333 in the range of 2006-2011 when compared with PT. Indosat, Tbk. The existence and effect relationships are illustrated in financing activities through the Price Earning Ratio, Debt Ratio, Debt To Equity Ratio and cash flow of PT. Indosat, Tbk can be proven by statistical analysis with each of the correlation value of 10.1%, 6.2%, 21.5%, which means it has a weak and has a significance level respectively by 84.9%, 90 , 7%, and 68.2% greater than the critical value (confidence level) of 10% which means not significant. At PT. Telekomunikasi Indonesia, Tbk, which suggests that the relationship and the effect of financing activities which are described by Price Earning Ratio, Debt Ratio, and Debt To Equity Ratio of the companys cash flow with each correlation value 73.2%, 12.7%, and 11 % which means only the Price Earning Ratio which has a strong relationship and the rest have a weak link, and each has a significance level of 9.8%, 81%, 83.5%, only the Price Earning Ratio is less than critical value (confidence level) of 10% which means a significant, and the remainder is greater than the critical value (confidence level) of 10% which means not significant. Evaluation results of this study suggest that in order for PT. Indosat, Tbk and PT. Telekomunikasi Indonesia, Tbk may increase the funding available for other activities can be run properly, so the cash flow the company will be better.
Dampak Kenaikan Harga Minyak Bumi Terhadap Permintaan Cpo Untuk Biodiesel Dan Beberapa Aspek Pada Industri Kelapa Sawit Indonesia Veryady Purba, Jan Horas
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

Indonesia is the biggest palm oil producer and exporter in the world. In 2008, Indonesia contributed 34.3% of total palm oil world production and 84.6% of production was exported as crude palm oil (CPO). In the world’s market, the growth of palm oil consumption and import were 9.66%/year and .34%/year. In supply side, palm oil production and export increased 7.94%/year and 9.55%/year respectively. It reflected global excess demand which influence palm oil price in world market, 1.69%/year. Demand for Indonesian CPO also to fulfill the raw material for energy. This situation will influence several aspects in Indonesian palm oil industry, in order to ensure the availability of palm oil to fulfill national necessity for cooking oil industry and bio diesel industry. The objectives of this study is to analyze (a) the correlation between world petroleum oil price with CPO world price, (b) the effect of petroleum oil price toward domestic palm oil demand, (c) the effect of petroleum oil price for 18,71% toward several aspects in Indonesian palm oil industry by econometric simulation. An econometric approach was applied in this study by using annual data 1979-2008 periods. The findings of the study show that (a) since 2000 there was the strong correlation between world petroleum oil price with CPO world price, that reflect that CPO is used for raw material of bio diesel industry; (b) petroleum oil price positively influenced domestic palm oil demand, and (c) the rise of world petroleum oil price will affect the domestic cooking oil industry, i.e. the cooking oil supply will decrease, and the cooking oil price will increase due to the lack of CP O for cooking oil industry, while the bio diesel industry was start to grow.
Analisis Pengaruh Likuiditas Dan Solvabilitas Terhadap Rentabilitas Pada Koperasi Karyawan PLN Cipta Usaha Supriadi, Yoyon; Sofyana, Astie
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Each company must set up to achieve a certain goal, in both the short and long term. Generally short-term corporate goal is to achieve maximum profit, while the long-term goal is to maximize firm value. In maximizing this value, the balance between liquidity, solvency and rentability should always be considered. Liquidity is the ability of the company to meet its obligations to be immediately due. Solvency is the ability companies to meet all obligations when the company declared bankrupt or liquidated with all its assets. While rentability is the companies abilitiy to generate profit. In this case, will be discussed on an analysis to the influence of the ability of UKM s in meeting short-term liabilities and long-term with assets owned and the ability to obtain profits with the liquidity it has. The purpose of this discussion is to find liquidity in the cooperative, the cooperative solvency, rentability in the cooperative and the influenceof liquidity to solvency and rentability on the emplooyes PLN Business Notice. The result of the discussion on the Cooperative Employees PLN Copyright Business shows that liquidity analysis on EUR Notice Employees Cooperative Enterprises each year has decreased drastically over the 4 (four) years, but increased again in the fifth year but the increase was not significant to the solvency analysis of the Cooperative Employees Business Notice PLN annually increased and decreased. For the analysis of rentability at PLN Notice Employees Cooperative Enterprise, the calculation of ROA (Return on Asset) increase and decrease each year, while for calculation of ROE (Return on Equity) is the same with the calculation of ROA that each year has increased and decreased. Evaluation results shows that analysis of the effect of liquidity on the solvency and rentability suggest that liquidity has a very strong relationship with the solvency and rentability, a significant effect of liquidity to solvency and rentability is not good. Moreover, judging from Fhitung, the effect of liquidity on the solvency and rentability have not connection between the two because the value Fhitung is greater than Ftabel . similarly, viewed from thitung the influence of liquidity to solvency and rentability have no significant effect because thitung smaller than ttabel.
Evaluasi Atas Pengakuan Pendapatan Pada Perusahaan Jasa Konstruksi Kaitannya Terhadap Laporan Laba Rugi Perusahaan Hasibuan, David HM; Marpaung, Annaria Magdalena; Gunawan, Yosep
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The research’s goal is to evaluate income acknowledgement at construction service company that make work contract on construction with work giver. The evaluation is intended to find out the correlation of income acknowledgement conducted by PT. Nusa Sukses Jaya, towards the company’s profit and loss accounting. The result of the research shows that PT. Nusa Sukses Jaya has not carried out income acknowledgement and responsibility yet well enough. By using percentage method, responsibility accomplishment has not been calculated yet in a reliable manner with the result that gross profit can’t be found out at the accomplishment phase. From the evaluation result done by the author at PT. Nusa Sukses Jaya, it can be concluded that income of construction service company is in the form of project income. That income was acknowledged by the company by utilizing finished contract method and accomplishment percentage method. So was responsibility accomplishment. Accounting policy determined for profit and has accounting by PT. Nusa Sekses Jaya has not been in mutual accord yet with PSAK No.1 concerning Finance Accounting Statement. No cash flow accounting and equity change on the annual finance accounting of PT. Nusa Sukses Jaya, particularly in the year 2008.
Analisis Sensitivitas Sebagai Faktor Penting Dalam Suatu Pengambilan Keputusan Investasi Hidayat, Lukman; Puspitasari, Ratih; Tantina, Tantina
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 2 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this research is to find out the feasibility of electric capacity changes expansion project from 400 MW to 520 MW at PT. Krakatau Daya Listrik, at the same time to bring about sensitiveness on four main elements at this project, that is selling, producing cost, variable cost, and investment. It’s expected from the sensitiveness analysis, the Management can revaluate cash flow estimation of the project arranged to find out how far the sensitiveness degree of cash flow to various changes of independent variable respectively will be. If a certain variable mentioned above? The research’s result shows that expansion project at PT. Krakatau Daya Listrik can be said feasible to be carried out. The consideration to decision of project feasibility can be looked at the feasibility criterion yielded, that is Net Present Value yields US$.41.397.551,- Internal Rate of Return is 6,82%, higher than PT. KDL’s rate as high as 3,05%. Payback period is 7,8 years, shorter than credit term plan of the company, that is 10 years. The evaluation’s result shows that the most sensitive in expansion project is selling element. It has been proven by the author by performing sensitiveness analysis graph of changes on four elements above. The steepest element change is the most sensitive element. Because of selling is the most sensitive element, it’s the duty of PT. KDL Management to supervise either the realization of the project or its selling price if CCPP 120 MW project will be put in operation. This one must be taken notice because just by selling decreas of 5% the project won’t have feasibility to be carried out.

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