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INDONESIA
AKTUAL
Published by Sekolah Tinggi Ilmu Ekonomi Adi Unggul Bhirawa
ISSN : 2337568x     EISSN : -     DOI : -
Core Subject : Education,
Other
We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Financial Institutions and Markets, Tax Accounting, Financial Services, Fiscal Policy, Government and Non Profit Accounting, International Economics and Trade, International Finance as well as emerging paradigms in allied subjects.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 4, No 1 (2019): July" : 7 Documents clear
PENGARUH NON PERFORMING LOAN, RETURN ON ASSET, DAN CAPITAL ADEQUACY RATIO TERHADAP HARGA SAHAM (Studi Kasus Pada Bank Umum Yang Terdaftar Di BEI Tahun 2015–2017) Siti Hayati Efi Friantin; Victoria Prasasty Artha Ratnasari
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

Impact Of Non Performing Loan, Return On Assets, And Capital Adequacy Ratio (Case Study of Commercial Banks Listed on the Indonesia Stock Exchange 2015 - 2017). This study aims to determine that non-performing loans, return on assets, and capital adequacy ratios have a significant effect on stock prices in commercial banks listed on the Indonesia Stock Exchange in 2015-2017. The data used are in the form of annual financial statements of commercial banks that are sampled in research with a period of months and statistical data on economic indicators. The research sample was determined using a purposive sampling method to obtain 34 companies. The analytical method used is multiple linear regression, namely, the classical assumption test, and hypothesis testing. The results showed that partially the NPL had a positive and insignificant effect. ROA has a positive and significant effect. CAR has a negative and insignificant effect. Simultaneously NPL, ROA, and CAR have a positive and significant effect on stock prices.Keywords: NPL, ROA, CAR, and stock price.  
FACTORS AFFECTING JUST IN TIME'S STRATEGY ON THE PERFORMANCE OF THE COMPANY'S QUALITY IN PT. BAHANA BUANABOX V Titi Purwantini; Lacio Vivaldi Saputro
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study are: To analyze the effect of Just In Time Purchases on quality performance. To analyze the effect of Just In Time Delivery on quality performance. To analyze the effect of Just In Time Environment on quality performance. The location in the study used was PT. Bahana Buanabox Jalan Raya Semarang - Demak km. 16 Batu Village, Karang Tengah Subdistrict, Demak Regency - 59561. The population is PT. Bahana Buanabox. Sampling is done with saturated samples. Types and sources of data are obtained from primary data sources and secondary data sources. Data was collected by making a questionnaire regarding Just In Time Purchases, Just In Time Delivery and Just In Time Environments. Data from this study were analyzed by t test technique, F test and multiple linearregression. The results of the analysis show that: (1) Just In Time Purchases have a positive and significant effect on quality performance at PT. Bahana Buanabox. (2) Just In Time Delivery has a positive and significant effect on quality performance at PT. Bahana Buanabox. (3) Just In Time Environment has a negative and significant effect on quality performance at PT. Bahana Buanabox. Results of the F Test shows that together the variables Just In Time Purchase, Just In Time Delivery and Just In Time Environment have significant variables. R2 test results (coefficient of determination) note that the same variable Just In Time Purchase, Just In Time Delivery and Just In Time Environment is able to explain 36.0% while the rest is influenced by other variables such as: Just In Time Production with layout improvement indicators factory, reduction in setup time, integrated qualitycontrol,flexibleworkforce.Keywords: Just In Time Purchases, Just In Delivery Time, Just In Time Environment, Quality Performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Lilis Sulistyani; Fajar Umi Safawi
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

Factors That Affect The Audit Delay In Lq 45 Companies In The Exchange Indonesia Effects .The purpose of this study is to test and prove the significance of the factors that influence audit delay in LQ 45 companieslisted on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study were 45 LQ 45 companies listed on the Indonesia Stock Exchange. The period used in this study was 3 (three)years, namely in 2015 - 2017. The sampling technique was purposive sampling and obtained data samples of 33 companies. Data analysis techniques include classic assumption test, multiple linear regression test, t test, F test and R^2 test. The results showed that the profitability variable (ROA) had a significant positive effect on audit delay in LQ 45 companies. Solvability variables (DER) and audit opinions had a significant negative effect on audit delay in LQ 45 companies. Firm size (TA) and contingency variables had negative effect significant to audit delay in LQ 45 companies. The results of simultaneous F test provitability (ROA), solvency (DER),company size (TA), contingency and audit opinion have a significant positive effect on audit delay. The ability of profitability variable (ROA), solvency (DER), company size (TA), contingency and audit opinion in explainingthe audit delay is 71.9% as indicated by the adjusted R square amount of 0.719 while the remaining 28.1% is explained by other variables beyond this research model.
THE EFFECT OF FINANCIAL AND BALANCED FUNDS REGIONAL ORIGINAL INCOME ON REGIONAL SHOPPING DISTRICT/CITY OF EKS KARESIDENAN SURAKARTA 2012-2016 BUDGET YEAR P. Haryoso; Sri Kuncoro
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The policy regarding regional autonomy has been declared by the Government of Indonesia through legislation namely Republic of Indonesia Law Number 32 of 2004 concerning Regional Government and Republic of Indonesia Law Number 33 of 2004 concerning Financial Balance between Central and Regional Governments. In the Act, the authority of regional autonomy is so that regions can carry out development in all fields, especially for the construction of public facilities and infrastructure. Localgovernments are given greater authority to be able to manage and manage their own regions, one of which is demanded to be more independent in managing regional finances. Central Java Province which has 35 regencies / cities which are divided into 6 ex-residency areas namely: Surakarta, Semarang, Pati, Pekalongan, Banyumas and Kedu. Ex Surakarta Residency consists of 7 cities / regencies namely: Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen and Klaten. The City / Regency prepares the Regional Expenditure Budget every year to fund each program and activity that has been set. APBD consists of components of income, expenditure and financing. Regional Revenues consist of Local Revenue, Balancing Funds and Other Regional Revenues. Regional Expenditures consist of Direct Expenditures and Indirect Expenditures and Regional Financing consisting of financing revenues andfinancing expenditures. Therefore this study aims to prove empirically the effect of Balancing Funds and Regional Original Revenues and on Regional Expenditures in Cities / Districts in the former Surakarta Residency in Central Java Province. This study used a sample of 7 cities / regencies in the former Surakarta residency of Central Java Province that were sourced from the Realization of Regional Revenues and Expenditures Reports from 2012 to 2016. The methods and tools used in this study were multiple linear regression.The results of this study indicate that Balancing Funds, especially General Allocation Funds and Regional Original Revenues have a significant influence on regional expenditure allocations. If seen further, the most dominant level of dependence on regional expenditure allocation is the General Allocation Fund and Regional Original Revenue then Special Allocation Funds and Revenue Sharing Funds.Keywords: Balancing Funds, Regional Original Income and Regional Expenditure
PENGARUH PEMBIAYAAN BAGI HASIL, PEMBIAYAAN JUAL BELI, FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 Yuniatin Trisnawati D.K.W; Muhammad Ridho P
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The Influence of Financing for results, Financing and selling and Financing To Deposit Ratio (FDR) against profitability At Sharia Bank in Indonesia which listed in the Indonesia stock exchange (IDX) in period 2015-2017. This study aims to examine and obtain empirical evidence that Profit Sharing Financing, Buying and Selling Financing, Financing to Deposit Ratio (FDR) significantly influence the Profitability (ROA) of Islamic Commercial Banks in Indonesia in 2015-2017. This research is quantitative descriptive. The data used in the form of the bank's annual financial statements are sampled in research with a period of three years. The sample of this study was determined by simple random sampling method to obtain 11 Islamic Commercial Banks. The type of data used is secondary data obtained from the websites of each bank and www.idx.co.id. The analytical method used is statistical description, multiple linear regression, classical assumption test and hypothesis test. The results of this research hypothesis testing indicate that the profit sharing financing variable has a negative but not significant effect, the buying and selling financing variable has a positive but notsignificant effect and the variable Financing to Deposit Ratio (FDR) has a negative but significant effect on profitability (ROA). The result of adjusted R2 analysis is 23% the influence given by the independent variable(profit sharing financing, buying and selling financing and FDR) to the dependent variable profitability (ROA). The remaining 77% is influenced by variables outside the variables studied.Keywords: Profitability, profit sharing financing, buying and selling financing and FDR.
Penegakan Peraturan, Keefektifan Pengendalian Internal, Asimetri Informasi dan keadilan kompensasi Dalam Mempengaruhi Kecenderungan Fraud Pengadaan Barang/Jasa Pada Pemerintah Kota Surakarta Denny Mahendra; Jarot Santosa; Aris Tri Haryanto
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study was to determine and test the effect of the influence of enforcement, the effectiveness of internal control, information asymmetry and fairness of compensation for the tendency of goods / services procurement fraud in the Surakarta City Government. The population in this study were all employees of goods / services procurement officials at government agencies in the City Government of Surakarta, totaling 216 employees. The sampling method is simple random sampling. The sample used was 55 respondents. The analysis technique uses multiple linear regression in SPSS 20. The results of the study show that the enforcement of regulations and the effectiveness of internal control have no significant positive effect on fraud trends (Fraud). Information asymmetry and fair compensation have a significant positive effect on fraud (Fraud). Information asymmetry is the most dominant variable in influencing the tendency of fraud (fraud).Keywords: Enforcement of Regulations, Effectiveness of Internal Control, Information Asymmetry, Compensatory Justice, Fraud Trends in Procurement of Goods / Services
FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Aditya Febru Ika Safitri; Ifah Lathifah
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

Factors That Affect The Audit Delay In Lq 45 Companies In The Exchange Indonesia Effects .The purpose of this study is to test and prove the significance of the factors that influence audit delay in LQ 45 companieslisted on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study were 45 LQ 45 companies listed on the Indonesia Stock Exchange. The period used in this study was 3 (three)years, namely in 2015 - 2017. The sampling technique was purposive sampling and obtained data samples of 33 companies. Data analysis techniques include classic assumption test, multiple linear regression test, t test, F test and R ^ 2 test. The results showed that the profitability variable (ROA) had a significant positive effect on audit delay in LQ 45 companies. Solvability variables (DER) and audit opinions had a significant negative effect on audit delay in LQ 45 companies. Firm size (TA) and contingency variables had negative effect significant to audit delay in LQ 45 companies. The results of simultaneous F test provitability (ROA), solvency (DER),company size (TA), contingency and audit opinion have a significant positive effect on audit delay. The ability of profitability variable (ROA), solvency (DER), company size (TA), contingency and audit opinion in explainingthe audit delay is 71.9% as indicated by the adjusted R square amount of 0.719 while the remaining 28.1% is explained by other variables beyond this research model.Keywords: Audit Delay, Profitability, Solvability, Company Size, Contingency and Audit Opinion

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