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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We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of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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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.
ANALISIS RASIO KEUANGAN UNTUK PENILAIAN KINERJA KEUANGAN PADA PT. TELEKOMUNIKASI INDONESIA TBK Yonathan Edo Fernando; Dibyo Iskandar
AKTUAL Vol 4, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk menganalisis kinerja keuangan PT. Telekomunikasi Indonesia Tbk Tahun  2017-2018 berdasarkan  Keputusan  Menteri  BUMN  Nomor :  Kep-100/MBU/2002 tentang Penilaian Tingkat Kesehatan Badan Usaha Milik Negara (BUMN) ditinjau dari rasio imbalan kepada pemegang saham (ROE), Imbalan Investasi (ROI), Rasio Kas, Rasio Lancar, Collection Periods, Perputaran Persediaan, Perputaran Total Asset, dan Rasio modal sendiri terhadap total aktiva. Berdasarkan hasil analisis kinerja keuangan PT. Telekomunikasi Indonesia Tbk tahun 2017-2018 diperoleh kesimpulan rasio ROE pada tahun 2018 mengalami penurunan tetapi  masih dalam kondisi sehat. Rasio ROI mengalami peningkatan, dan kondisi sehat. Rasio Kas mengalami penurunan tapi masih dalam kondisi sehat. Rasio Collection Periods, meningkat dan dalam kondisi kurang sehat. Perputaran Persediaan meningkat tetapi dalam kategori kurang sehat. Hasil analisis rasio Perputaran Total Asset mengalami penurunan tetapi masih dalam keadaan sehat. Rasio modal sendiri terhadap total aktiva meningkat dan masuk dalam kategori sehat. Secara keseluruhan kinerja keuangan PT. Telekomunikasi Indonesia Tbk tahun 2017-2018 masuk kategori sehat berdasarkan Keputusan Menteri BUMN Nomor : Kep-100/MBU/2002.
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 DISIPLIN KERJA, KOMITMEN ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS BAGIAN SORTIR PT. TIKI) DI SUKOHARJO Madha Suryansyah Widodo; Ambar Wariati
AKTUAL Vol 4, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh  Disiplin Kerja, Komitmen Organisasi dan Lingkungan Kerja terhadap Kinerja Karyawan (Studi Kasus Bagian Sortir PT. Tiki) Di Sukoharjo. Penelititan ini dilakukan dengan metode kuesioner terhadap  40 populasi Karyawan PT. Tiki Bagian Sortir di Sukoharjo yang diambil secara sensus menggunakan teknik sampling jenuh. Kemudian dilakukan analisis terhadap data-data yang diperoleh berupa analisis kualitatif dan kuantatif, uji asumsi  klasik, regresi linierberganda, uji t, F, dan R2. Berdasarkan hasil analisis menunjukkan bahwa uji validitas  dan  reliabilitas terhadap seluruh item pertanyaan yang diajukan terbukti valid dan reliabel. Hasil uji asumsi klasik menunjukkan bahwa penelitian ini terdistribusi secara normal, tidak terjadi  multikolinieritas, heteroskedastisitas, dan autokorelasi  pada  model regresi. Hasil persamaan koefesien regresi linier berganda menunjukkan bahwa variabel Disiplin Kerja, Komitmen Organisasi dan Lingkungan Kerja berpengaruh positif terhadap Kinerja Karyawan (studi kasus bagian sortir PT. Tiki) Di Sukoharjo. Hasil uji t menunjukan  bahwa  Komitmen  Organisasi berpengaruh signifikan terhadap Kinerja Karyawan (studi kasus bagian sortir PT. Tiki) Di Sukoharjo, sedangkan Disiplin Kerja dan Lingkungan Kerja berpengaruh  tidak  signifikan  terhadap Kinerja  Karyawan (studi kasus bagian sortir PT. Tiki) Di Sukoharjo. Hasil uji F menunjukkan bahwa terdapat pengaruh yang signifikan antara disiplin kerja,  komitmen  organisasi dan lingkungan kerja secara serempak terhadap kinerja karyawan PT. Tiki bagian sortir di Sukoharjo. Hasil uji R2 (koefisien determinasi) diketahui bahwa disiplin  kerja,  komitmen  organisasi  dan lingkungan kerja  mampu menjelaskan sebesar 56,8% terhadap variabel kinerja karyawan PT. Tiki bagian sortir di Sukoharjo, sedangkan sisanya 43,2% dijelaskan oleh variabel lain  yang tidak diteliti seperti budaya organisasi, insentif, kompensasi, kompetensi, kepemimpinan dan lain-lain.
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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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
PENGARUH BUDAYA ORGANISASI, DISIPLIN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI BADAN PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPPKAD) KOTA PURWODADI Kun Satyo Bagaskoro; Basuki Sri Rahayu
AKTUAL Vol 4, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh budaya organisasi, disiplin kerja dan komitmen organisasi terhadap kinerja pegawai badan pendapatan pengelolaan keuangan dan aset daerah (BPPKAD) kota purwodadi. Penelititan  ini  dilakukan  dengan  metode  kuesioner terhadap 70  responden  pegawai  badan  pendapatan pengelolaan keuangan dan aset daerah (BPPKAD) Kota Purwodadi yang diperoleh dengan menggunakan teknik pemgambilan sampel yaitu sensus. Analisis yang digunakan: Uji Validitas dan Reliabilitas, Uji Asumsi Klasik, Uji Hipotesis, Regresi Linier Berganda, Uji t, Uji F, dan Uji Koefeisien Determinasi (R2). Hasil uji regresi linier berganda menunjukkan bahwa variabel budaya organisasi dan komitmen organisasi berpengaruh positif sedangkan variabel disiplin kerja berpengaruh negatif terhadap variabel kinerja pegawai di pegawai Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) kota Purwodadi. Hasil uji t menunjukkan bahwa variabel budaya organisasi dan komitmen organisasi berpengaruh signifikan sedangkan variabel disiplin kerja berpengaruh tidak signifikan. Hasil uji F menunjukkan bahwa variabel budaya organisasi, disiplin kerja dan komitmen organisasi secara bersama-sama berpengaruh signifikan terhadap kinerja pegawai di pegawai Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) kota Purwodadi. Hasil uji koefisien determinasi (R2), didapatkan hasil sebesar 0,377 artinya variabel independen (budaya organisasi, disiplin kerja dan komitmen organisasi) memberikan konstribusi sebesar 37,7% terhadap kinerja pegawai Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) kota Purwodadi, sedangkan sisanya 62,3% dipengaruhi oleh faktor lain diluar variabel yang diteliti misalnya kepemimpinan, motivasi pegawai, kompetensi, komunikasi, lngkungan kerja dan lain sebagainya yang tidak dapat dijelaskan dalam penelitian ini.
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
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Tax Avoidance (Studi pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode 2015-2018 Alisca Asnawati; Tri Nurdyastuti
AKTUAL Vol 4, No 2 (2019): December
Publisher : STIE AUB Surakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, kepemilikan institusional dan ukuran perusahaanterhadap tax avoidance pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2018. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015-2018 yang berjumlah 18 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan. Teknik analisis terdiri dari Uji Normalitas, Uji Multikolinearitas, Uji Autokorelasi, dan Uji Heteroskedastisitas, Analisis Linier Berganda, Uji t, Uji F, dan Uji Koefisien Determinasi (R2). Hasil Uji Hipotesis membuktikan bahwa : 1) Profitabilitas berpengaruh negatif dan signifikan terhadap Tax  Avoidance.  2) Leverage berpengaruh negatif  dan  signifikan  terhadap  Tax  Avoidance. 3) Kepemilikan Institusional berpengaruh negatif dan tidak signifikan terhadap Tax Avoidance. 4) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap  Tax Avoidance. 5) Profitabilitas, Leverage, Kepemilikan Institusional,  dan  Ukuran  Perusahaan  secara  simultan berpengaruh  signifikan  terhadap  Tax  Avoidance. 6) Pengaruh yang diberikan oleh variabel independen terhadap variabel dependen sebesar 53,2% sedangkan sisanya 46,8% dipengaruhi oleh variabel atau model lain yang tidak termasuk dalam penelitian ini.

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