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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We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of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 111 Documents
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PENGARUH PERAN PEMERINTAH DESA, SIKAP MASYARAKAT, PROSEDUR PENYALURAN PINJAMAN TERHADAP KINERJA UNIT PENGELOLA KEUANGAN Adi Penawan; Tri Nurdyastuti
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The puspose of this study to know effect of the role of village government, public attitudes and lending procedures to the performance of the Financial Management Unit. The type of this research is survey research conducted at UPK PNPM-MPd Kecamatan Kalijambe. The population in this study were 222 economic activity groups from 14 participating villages. The sample used in this study amounted to 100 people. Sampling technique is done by Random Sampling The technique of collecting data using questioner and documentation.The results of this study indicate that: The role of village government has a positive and significant impact on UPK Performance; Public Attitudes significantly influence UPK Performance; Lending Procedure has significant effect to Performance of UPK PNPM-MPd Kecamatan Kalijambe. R square value of 0.642 means Performance of UPK PNPM-MPd Kecamatan Kalijambe explained by Role of Village Government, Public Attitude and Procedure of Loaning equal to 64,2% and the rest equal to 35,8% explained other variable outside research model. Keywords:  role of village government, community attitude, lending procedure, performance performance of the Financial Management Unit
PENGARUH EARNING PER SHARE (EPS), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), DAN CURRENT RATIO (CR)TERHADAP HARGA SAHAM Dyah Ernawati; V. Titi Purwantini
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze the influence of Earning Per Share (EPS), Debt to Equity Ratio (DER), Return On Equity (ROE), And Current Ratio (CR) Against Stock Price of Cigarette Companies Listed In Indonesia Stock Exchange (BEI) Year 2009 -2016. Source of data used in this research is secondary data. The sampling technique in this research is using purposive sampling technique. The number of samples used is 4 (four) cigarette companies during the period of 2009-2016. The statistic method used in multiple linear regression by doing the classical assumption test first. The results of this study indicate that EPS, DER, ROE, and CR simultaneously or partially significant effect on stock prices. Coefficient of determination from this research is 56,4% influenced by independent variable while the rest influenced by other variable like ROE and NPM.Keywords: Earning Per Share (EPS), Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio (CR) and Stock Price.
PENGARUH RASIO LIKUIDITAS, LEVERAGE, AKTIVITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia 2013-2016) Ardi Usman Nasir
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh likuiditas, leverage, aktivitas dan profitabilitas terhadap return saham Perusahaan Makanan Dan Minuman BEI tahun 2013-2016.Populasi penelitian ini adalah Perusahaan Makanan Dan Minuman. Sampel yang dipilih untuk menjadi obyek penelitian ini adalah Perusahaan Makanan Dan Minuman di BEI sejak tahun 2013-2016 sebanyak 17 perusahaan.  Metode analisis dalam penelitian ini terdiri dari uji asumsi klasik, analisis regresi linear berganda, uji t, uji F dan uji R2.Hasil uji asumsi klasik menunjukkan bahwa penelitian ini terdistribusi secara normal, tidak terjadi multikolinieritas, heteroskedatisitas dan autokorelasi pada model regresi. Hasil persamaan regresi linear berganda menunjukkan bahwa Likuiditas berpengaruh signifikan terhadap return saham, Leverage berpengaruh signifikan terhadap return saham, Aktivitas  berpengaruh tidak signifikan terhadap return saham  dan Profitabilitas berpengaruh tidak signifikan terhadap return saham perusahaan makanan dan minuman di BEI. Hasil uji R2 (koefisien determinasi) diketahui bahwa likuiditas, leverage, aktivitas dan profitabilitas mampu menjelaskan sebesar 70,3% terhadap variabel return saham perusahaan makanan dan minuman di BEI, sedangkan sisanya sebesar 29,7% dijelaskan oleh variabel lain seperti rasio pasar, struktur modal dan ukuran perusahaan.Kata kunci : return saham, likuiditas, leverage, aktivitas dan profitabilitas
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCEBANKING REGISTERED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2012-2016) Novita Setiani; V. Titi Purwantini
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The research aims to analyze the financial performance of Government Bank and Private Bank and to determine whether there are differences between the financial performance of Government Banks and the Private Bankregistered on the Indonesia stock exchange (period 2012 to 2016).The population in this research is Government Bank and the Private Bank in Indonesia as many as 42 banks. While 4 Goverment Bank and 4 Private Bank registered on the Indonesia stock exchangewere research samples.Financial ratio indicators measured byLoan to Deposit Ratio (LDR) ,Operational Cost/Operational Income (BOPO) and Net Intererest Margin (NIM).Analysis methods that used is Paired Sample Test.Result from this research are not significant different between Government Bank and Private Bank reviewed from financial ratio LDR, there are significant different between Government Bank and Private Bank reviewed from financial ratio BOPO and NIM.Keywords : Finantial Ratio, Loan to Deposit Ratio (LDR) .Operational Cost/Operational Income (BOPO) and Net Intererest Margin (NIM)
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN PUBLIK DI INDONESIA (Studi Pada Perusahaan Go Public Terdaftar di BEI) Lelly Yanti Arumdalu; Rina Ani Sapariyah; Tri Widianto
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to provide empirical evidence that there are significant differences in the Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Retun on Assets and Net Profit Margin before and after the merger and there are significant differences in financial performance (CR, DER, TATO, ROA and NPM together) before and after the merger. The population in this study amounted to 13 companies that go public. The sample selection using census method so that the samples obtained amounted to 13 companies that go public. The data used are the company's financial statements 3 years before the merger (2010,2011,2012) and 3 years after the merger (2014,2015,2016).Methods of analysis used is the test of normality, Paired Sample T-Test and Multivariate Test. The test results using paired samples t-test asserts that the Current Ratio shows no significant differences before and after the merger, Debt to Equity Ratio shows no significant differences before and after the merger and Net Profit Margin shows no significant differences before and after the merger, while Total Assets Turn Over indicates there is a significant difference before and after the merger and Return on Assets showed there are significant differences before and after the merger. The results of multivariate testing test stated that there were significant differences on the overall financial performance before and after the merger.Keywords: Mergers, Financial Performance, Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, Return on Assets, Net Profit Margin.
PENGARUH NET PROFIT MARGIN, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP HARGA SAHAM EMITEN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2014-2016 Renny Kusumastuti
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this research is to Net Profit Margin, Return On Asset and Return On Equity of Share Prices. This study used secondary data taken ftom annually report emiten LQ45 companies in Indonesian Stock Exchange for years 2014 – 2016.This study used purposive sampling method. The population of this research is LQ45 issuer company listed on Indonesia Stock Exchange 2014 – 2016 period. Total sampel is 45 companies from 135 population hipotesis in this research Net Profit Margin, Return On Asset and Return On Equity have significant effect to Stock Price. In this research, data processing is done by SPSS (Statistica Package for The Social Sciences). This result Shows that Net Profit Margin has negative and significant effect on stock price, Return On Asset has positive and significant influence to stock price, Return On Equity has a negative and insignificant effect on stock price.Keywords : Share Prices, Net Profit Margin, Return On Asset dan Return On Equity.
ANALISIS PERBANDINGAN MODEL ALTMAN, SPRINGATE DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN Rita Purnama Sari
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to identify and provide empirical evidence: 1) There are differences in potential bankruptcy in Food and Beverages companies using Altman, Springate and Zmijewski methods, 2) The most accurate prediction model in predicting bankruptcy of Food and Beverage companies, 3) Food and Beverages which is predicted to be bankrupt. Sampling using purposive sampling technique and obtained 13 companies. This study uses secondary data on Food and Beverages company listed in Indonesia Stock Exchange (BEI) period 2014-2016. Hypothesis testing using technique analysis tool One Way Anova Test Kruskal-Wallis Test and Mann-Whitney Test. The test results show that there are significant differences between the three models in predicting bankruptcy. Altman method has the highest accuracy rate of bankruptcy calculation, so the Altman method is the most effective method used to predict the potential bankruptcy in the company Food and Beverages. Based on the most accurate method, Altman Z-Score potential bankrupt is AISA, ALTO and PSDN.Keywords: Food and Beverages Company, Bankruptcy, Altman, Springate, Zmijewski
ANALISIS RASIO KEUANGAN SEBAGAI ALAT PREDIKSI KEMUNGKINAN TERJADI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016 Eka Windarti
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to test the effect of liquidity as measured by current ratio, profitability as measured by return on asset, solvency measured by debt to equity, activity measured by total asset turnover and firm size as control variable in predicting financial distress at transportation company which is listed on the Indonesia Stock Exchange. This research uses quantitative method. The population in this study is a transport company listed on the BEI 2014 to 2016. While the sample of this study is determined by purposive sampling method to obtain 21 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The method of analysis used is logistic regression analysis. The results show that the current ratio and total asset turnover have a significant positive effect on financial distress, whereas return on asset and debt to equity have no significant effect on financial distress, and firm size can be used to predict that there is a difference between big company and small companies in determining the condition of financial distress. Key Words : Likuidity, Profability, Solvability, Activity, Firm Size and Financial Distress.
PENGARUH SUKU BUNGA PENDAPATAN, JANGKA WAKTU KREDIT DAN TAKSIRAN JAMINAN NASABAH, TERHADAP JUMLAH PENGAMBILAN KREDIT DI PD BPR BANK KLATEN Ekwartatma Susanto
AKTUAL Vol 3, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh suku bunga, pendapatan, jangka waktu kredit dan taksiran jaminan terhadap jumlah pengambilan kredit Nasabah pada PD BPR Bank Klaten.Populasi dalam penelitian ini adalah  nasabah  PD BPR Bank Klaten pada bulan Desember tahun 2017 sejumlah 6491 orang. Sampel dalam penelitian ini adalah nasabah pada PD BPR Bank Klaten yang diambel sebesar 10% dari jumlah populasi, jadi jumlah sampel sebesar 65 nasabah.  Metode analisis dalam penelitian ini terdiri dari uji asumsi klasik, analisis regresi linear berganda, uji t, uji F dan uji R2.Hasil uji asumsi klasik menunjukkan bahwa penelitian ini terdistribusi secara normal, tidak terjadi multikolinieritas, heteroskedatisitas dan autokorelasi pada model regresi. Hasil persamaan regresi linear berganda menunjukkan bahwa Suku bunga berpengaruh tidak signifikan terhadap jumlah pengambilan kredit nasabah, Pendapatan berpengaruh tidak signifikan terhadap jumlah pengambilan kredit, Jangka waktu kredit berpengaruh tidak signifikan terhadap jumlah pengambilan kredit dan Taksiran  jaminan berpengaruh signifikan terhadap jumlah pengambilan kredit nasabah pada PD BPR Bank Klaten. Hasil uji R2 (koefisien determinasi) diketahui bahwa suku bunga, pendapatan, jangka waktu kredit dan taksiran jaminan mampu menjelaskan sebesar 56,4%, terhadap variabel jumlah pengambilan kredit nasabah pada PD BPR Bank Klaten, sedangkan sisanya sebesar 43,6% dijelaskan oleh variabel lain seperti promosi, pelayanan dan citra perusahaan.Kata kunci : jumlah pengambilan kredit, suku bunga, pendapatan, jangka waktu kredit dan taksiran jaminan
PENGARUH STRUKTUR MODAL TERHADAP RETURN ON EQUITY PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Monica Monica; Lilis Sulistyani; Tri Nurdyastuti
AKTUAL Vol 3, No 2 (2018): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan yang hendak dicapai dari penelitian ini adalah untuk memberikan bukti empiris bahwa variabel DER (Debt to Equity Ratio), DAR (Debt to Asset Ratio), EAR (Equity to Asset Ratio) berpengaruh signifikan terhadap ROE (Return On Equity) pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan adalah 3 tahun yaitu periode 2014-2016.                     Populasi dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan Purposive Sampling, sehingga sampel yang memenuhi kriteria ada 13 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis linier bergandadanujihipotesis. Hasil Uji Hipotesis membuktikan bahwa DER (Debt to Equity Ratio) berpengaruh positif dan signifikan terhadap ROE (Return On Equity), variabel DAR (Debt to Asset Ratio) berpengaruh negatif tetapi tidak signifikan terhadap ROE (Return On Equity), variabel EAR (Equity to Asset Ratio) berpengaruh positif dan signifikan terhadap ROE (Return On Equity). Hasil Uji R2menunjukan bahwa variabel DER, DAR, EAR mampu menjelaskan sebesar 38,1 % terhadap ROE (Return On Equity), sedangkan 61,9% dijelaskan variabel-variabel lain diluar model penelitian ini.Kata kunci  : DER (Debt to Equity Ratio), DAR (Debt to Asset Ratio), EAR (Equity to Asset Ratio, ROE (Return On Equity)

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