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Jurnal Bulletin
Published by Universitas Pembangunan Nasional Veteran Yogyakarta
ISSN : 14102293     EISSN : -     DOI : -
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Articles 42 Documents
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MANAJEMEN LABA DAN KETERBACAAN (READABILITY) LAPORAN TAHUNAN PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Prasadhita, Chandra Prasadhita
Jurnal Bulletin Vol 16, No 2 (2018): Desember
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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 Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies Listed on the Indonesia Stock Exchange. This study aims to provide empirical evidence of the relationship between earnings management and readability of the annual report of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2016. Readability is measured using the Bog Index. High Bog Index means low readability. Profit management is measured by a discretionary accrual using the Modified Jones model. Net income and revenue became the control variable in the study. The results show that earnings management and higher net profit can make the readability of the company's annual report getting better. Good readability is a solution to prevent agency conflict (Companies and Kumar, 2014). However, higher revenue makes the readability of annual reports difficult to understand. Abstrak: Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer Goods  Yang Terdaftar Di Bursa Efek Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara manajemen laba dengan keterbacaan (readability) laporan tahunan perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2016.  Keterbacaan (readability) diukur menggunakan Bog Index. Bog Index yang tinggi berarti keterbacaan (readability) rendah. Manajemen laba diukur dengan akrual diskresioner menggunakan model Modified Jones. Laba dan pendapatan menjadi variabel kontrol dalam penelitian. Hasil penelitian menunjukkan bahwa manajemen laba dan laba yang semakin tinggi dapat membuat keterbacaan (readability) laporan tahunan perusahaan semakin baik. Keterbacaan (readability) yang baik merupakan solusi untuk mencegah adanya agency conflict (Companies and Kumar, 2014). Namun, pendapatan yang semakin tinggi justru membuat keterbacaan (readability) laporan tahunan menjadi sulit untuk dipahami. Kata Kunci: Keterbacaan, manajemen laba, laba, pendapatan
PENINGKATAN SUMBER DAYA EKONOMI PEDESAAN MENUJU GLOBALISASI EKONOMI Wijaya, Indra Adhi; Kuncoro, Amin
Jurnal Bulletin Vol 15, No 1 (2017): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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Increasing Rural Economic Resources Promoting Economic Globalization. This research is a test of action without research ie the researcher does not conduct systematic research in accordance with the rules of research methodology to know the problems, diseases, potential or strengths, weaknesses, opportunities and threat organizations. The formulation of the problem of this research is how the government efforts to improve the rural economy while the purpose of this research is to know the government's efforts in improving the rural economy, especially in the Village Jrahi Gunungwungkal District Pati. This research tries to annul a basic potency of rural economic resource in Pati Regency. Economic resources in Pati District, especially in Jrahi Village, Gunungwungkal District is a productive economic resource that has been dormant, or better known only to create raw materials, then from raw materials are distributed to those in need and then through a process with significant results. The result of this research is agriculture product, especially chocolate with high level of permentation, so that the value produced from the brown farm has a good value compared to chocolate in Indonesia. However, without the attention of the central government, then of course the agricultural products are inferior to products that already have brands in Indonesia
ANALISIS APARATUR PEMERINTAH DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN WONOSOBO) Sumarwati, Eka Dewi; Kade Rachmawati Kusasih, Ida Ayu
Jurnal Bulletin Vol 16, No 2 (2018): Desember
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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 Abstract: Analysis of Government Apparatus in Preparation of Local Government Financial Reports (Case Study in Wonosobo District Government), This study aims to determine the factors of human resources (education, understanding, training and development) of the government for the preparation of regional financial statements (LKPD), thus explaining the role of human resources in the LKPD preparation process. The preparation of regional financial statements must meet the criteria of Law No. 15 of 2005 concerning Examination of Management and Responsibility of State Finance. Data used is the result of collecting questionnaire samples to officials in the finance department of the SKPD. Testing the validity, reliability and classical assumptions so that the data obtained can be used in the research model. Test the model using multiple regression analysis. Results of the study are only development variables that influence the preparation of LKPD, while education, understanding and training have no significant effect. Simultaneously all variables have a significant effect on the preparation of the LKPD of 57.90% while the rest is influenced by variables that are not in the research model. Research implications in government are providing input related to human resources that must be considered in the preparation of regional financial statements to support Good Corporate Governance. Human resource management and external consultants can be used in future research. Abstrak: Analisis Aparatur Pemerintah Dalam Penyusunan Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintah Daerah Kabupaten Wonosobo). Penelitian ini bertujuan untuk mengetahui faktor sumber daya manusia (pendidikan, pemahaman, pelatihan dan pengembangan) pemerintah untuk penyusunan laporan keuangan daerah (LKPD), sehingga menjelaskan peran sumber daya manusia dalam proses persiapan LKPD. Penyusunan laporan keuangan daerah harus memenuhi kriteria UU No. 15 tahun 2005 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Data yang digunakan adalah hasil pengumpulan sampel kuesioner kepada pejabat di departemen keuangan SKPD. Menguji validitas, reliabilitas dan asumsi klasik sehingga data yang diperoleh dapat digunakan dalam model penelitian. Uji model menggunakan analisis regresi berganda. Hasil penelitian hanya variabel pengembangan yang mempengaruhi persiapan LKPD, sedangkan pendidikan, pemahaman dan pelatihan tidak memiliki pengaruh yang signifikan. Secara simultan semua variabel berpengaruh signifikan terhadap penyusunan LKPD sebesar 57,90% sedangkan sisanya dipengaruhi oleh variabel yang tidak ada dalam model penelitian. Implikasi penelitian dalam pemerintahan memberikan masukan terkait sumber daya manusia yang harus dipertimbangkan dalam penyusunan laporan keuangan daerah untuk mendukung Good Corporate Governance. Manajemen sumber daya manusia dan konsultan eksternal dapat digunakan dalam penelitian masa depan. Kata Kunci: laporan keuangan regional, pendidikan, pemahaman, pelatihan,                       pengembangan
KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2012-2014) Marlynda, Evelyne Maharani; Ashari, Ashari
Jurnal Bulletin Vol 15, No 1 (2017): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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Institutional Ownership, Devidend Policy, Size of Company,  Profitability, and Structure Assests on Debt Policy (Empirical Study on Property Company Which Registerd in IDX Year 2012-2014). The purpose of this research was to determine the effect institutional ownership, dividend policy, firm size, profitability, and asset structure on debt policy. The data used in this research were obtained from the company’s annual report period of 2012-2014 from www.idx.co.id. The population of this research was all property companies listed in IDX. This research used purposive sampling and the criteria that must be fulfilled were property companies listed in IDX period of 2012-2014, published their financial statement during the period of the research, the property companies which have institutional ownership, the companies which have complete financial data to calculate variables in this research, and distributed dividend in period of this research, the sample 17 company’s which fulfilled. The data analysis method that used in this research are multiple regression analysis. The result of this research show that dividend policy and firm size didn’t have effect on debt policy. Institutional ownership and asset structure have negative significant effect on debt policy. Profitability has positive significant effect on debt policy.
IbM PEMBERDAYAAN KELOMPOK PENGRAJIN BATIK KECAMATAN LENDAH KABUPATEN KULONPROGO DIY Sulistiyono, Bambang; Wahyu Suprapti, Sri Budiwati
Jurnal Bulletin Vol 15, No 1 (2017): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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IbM Empowerment of Batik Craftsmen Group Lendah District Kulonprogo DIY. In the development of batik has become a diverse commodity of today's needs such as fashion, complementary elements of the interior is always cultivated to follow the trend of fashion. The starting point of the empowerment of batik craftsmen groups is an increase in the potential they already have, meaning that no batik craftsmen are completely powerless, given a little touch of knowledge / training will be able to use the power of reason to be developed on their own. What distinguishes batik Lendah subdistrict with other batik products is in the technique of gradation staining and batik cloth product patterns.The main target targeted in empowering the group of batik craftsmen is how to improve the skills and knowledge of the group of participants to be able to create design patterns and patterns and colors so that the resulting product will be able to attract consumers to buy it. Increased marketing of products and increased accessibility in terms of product marketing information, so that the continuity of production will be able to eliminate the production mode based on orders alone. This is where the need for continuous assistance in the field of marketing, especially the application of marketing concepts that they have not done. The achievement of the  Program Kemitraan Masyarakat (PKM) for this group of batik craftsmen is the creation of more patterned patterned motifs and designs that can make the distinctiveness of Lendah Kulonprogo batik, thus becoming the main attraction for the consumers (tourists) who will visit Kulonprogo.
ANALISIS PEMBENTUKAN KOMUNIKASI WORD OF MOUTH MELALUI KUALITAS PELAYANAN DAN TRUST PELANGGAN TOKO SWALAYAN Asakdiyah, Salamatun Asakdiyah; Ismanto, Deny Ismanto
Jurnal Bulletin Vol 16, No 2 (2018): Desember
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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 Abstract: Analysis of Formation of Word of Mouth Communication Through Service Quality and Supermarket Shop Customer Trust. This research aimed to test influence between service quality, customer trust also interaction between service quality and customer trust in the building of word of mouth communication of supermarket. This research efforted in Pamella Supermarket in Yogyakarta. Sample categorized with sampling convenience method and purposive sampling. Data collection efforted by giving list of question to the respondent that is contains about service quality, customer trust and word of mouth communication this research use moderator Regression Analysis. In the other side, T test and F test are used to test asked hypothesis. This result of partially regression coefficient test with T test shows that service quality, customer trust also interaction between them influence significantly to word of mouth communications. In the other side coefficient regression with F test’s result shows that variables of service quality, customer trust also interaction between them both influence to word of mouth communication. Variable of service quality, customer trust also interaction between them are able to explain word of mouth communication variable up 81% and the rest is 19% caused by another variable that is not included in the research model. Abstrak: Analisis Pembentukan Komunikasi  Word Of Mouth Melalui Kualitas Pelayanan Dan Trust Pelanggan Toko Swalayan. Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan, trust pelanggan serta interaksi antara kualitas pelayanan dan trust pelanggan dalam pembentukan komunikasi word of mouth. Penelitian dilakukan pada Pamella Swalayan di Kota Yogyakarta. Sampel ditentukan dengan metode convenience sampling dan purposive sampling. Pengumpulan data dilakukan dengan cara memberikan daftar pertanyaan kepada responden yang berisi tentang kualitas pelayanan, trust pelanggan serta komunikasi word of mouth. Alat analisis yang digunakan adalah Analisis Regresi Moderator. Sedangkan untuk menguji hipotesis yang dikemukakan digunakan uji t dan uji F. Uji t digunakan untuk menguji koefisien regresi secara parsial dan uji F digunakan untuk menguji koefisien regresi secara serempak (bersama-sama). Sedangkan untuk mengetahui seberapa besar variabel-variabel kualitas pelayanan, trust pelanggan serta interaksi antara kualitas pelayanan dan trust pelanggan mampu menjelaskan variabel komunikasi word of mouth digunakan analisis koefisien determinasi. Hasil pengujian koefisien regresi secara parsial dengan uji t menunjukkan bahwa kualitas pelayanan, trust pelanggan serta interaksi antara kualitas pelayanan dengan trust pelanggan secara signifikan mempengaruhi komunikasi word of mouth. Sedangkan hasil pengujian koefisien regresi secara bersama-sama menunjukkan bahwa varaibel kualitas pelayanan, trust pelanggan serta interaksi antara kualitas pelayanan dengan trust pelanggan secara bersama-sama berpengaruh terhadap komunikasi word of mouth. Variabel-variabel kualitas pelayanan, trust pelanggan serta interaksi antara kualitas pelayanan dengan trust pelanggan mampu menjelaskan variabel komunikasi word of mouth sebesar 81%, dan sisanya sebesar 19% disebabkan oleh variabel lain yang tidak dimasukkan dalam model penelitian. Kata Kunci: Kualitas Pelayanan, Trust Pelanggan, dan Komunikasi                      Word of Mouth
MENAKAR BATAS PERKEMBANGAN SEKTOR INFORMAL DAN KETERKAITAN ANTAR SEKTOR EKONOMI Suparmono, Suparmono Suparmono
Jurnal Bulletin Vol 16, No 2 (2018): Desember
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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Abstract: Measuring the Limits of the Development of the Informal Sector and Inter-Sectoral Economic Relations. There are two objectives of this paper, first, to analyze how much the role of the informal sector in other economic sectors is measured by forward linkage and backward linkage. The second objective is to measure how much the informal sector in an area is given opportunities in its development. The data used in this paper is data on the economy of Kutai Kartanegara Regency by using input-output (IO) data before 2011, so that the economic sector used still uses 9 sectors. The analytical tool used in this paper is the Input-Output analysis of the RAS approach. This is related to the availability of published IO tables. The results of the analysis show that the informal sector can be given the opportunity to develop up to 10 percent and the informal sector is able to provide a future and backward impact on the potential sectors in Kutai Kartanegara Regency. Abstrak: Menakar Batas Perkembangan Sektor Informal Dan Keterkaitan Antar Sektor Ekonomi. Ada dua tujuan dari tulisan ini, pertama, untuk menganalisis seberapa besar peran sektor informal terhadap sektor ekonomi lainnya yang diukur dari keterkaitan kedepan (forward linkage) dan keterkaitan kebelakang (backward linkage). Tujuan kedua adalah untuk menakar seberapa besar sektor informal di suatu daerah itu diberikan peluang dalam pengembangannya. Data yang digunakan dalam tulisan ini adalah data pada perekonomian Kabupaten Kutai Kartanegara dengan menggunakan data input-output (IO) sebelum tahun 2011, sehingga sektor ekonomi yang digunakan masih menggunakan 9 sektor. Alat analisis yang digunakan dalam tulisan ini adalah analisis Input-Output pendekatan RAS. Hal ini terkait dengan ketersediaan tabel IO yang dipublikasikan. Hasil analisis menunjukkan bahwa sektor informal dapat diberi peluang pengembangan sampai dengan 10 persen dan sektor informal mampu memberikan dampak keterkaitan kedepan dan kebelakang terhadap sektor potensial yang ada di Kabupaten Kutai Kartanegara. Kata Kunci: sektor informal, pertumbuhan ekonomi,input output
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN WAJIB KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF (STUDI PADA PERUSAHAAN PERBANKAN YANG LISTING PADA BURSA EFEK INDONESIA TAHUN 2013-2014) Fatin, Nurin Nandhi
Jurnal Bulletin Vol 15, No 1 (2017): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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The Effect of the Corporate Governance Structure on Disclosure of the IFRS Convergency Components in Comprehensive Profit and Comprehensive Statements (Study on Banking Companies Listed on Indonesia Stock Exchange 2013-2014). This study aims to analyze the level of compliance with mandatory disclosure IFRS at statement of comprehensive income in bank companies. Structure of corporate governance measured by the number of commissioners, the proportion of independent commissioners,the number of commissioners mettings, the number of audit committee members, the number of audit committee meetings, and competition audit committee. The level of IFRS mandatory at statement of comprehensive income is measured based on identified items of BAPEPAM Regulation Number VII.G.7. Under purposive sampling, secondary data of 40 annual report year 2013-2014 of in Indonesia Stock Exchange are selected. The multiple regression test showed that structure of corporate governance effects the level of compliance with mandatory disclosure convergences of IFRS. These result indicate that the level of compliance with mandatory disclosure convergence of IFRS at statement of comprehensive income in the bank companies is 55,8%. Corporate governanace structure variables that effect compliance is the number of commissioners, the number of audit committee members, and competition audit committee. Other variables, namely the proportion of independent commissioners,the number of commissioners mettings, and the number of audit committee meetings had no effect on the level compliance with mandatory disclosure convergence of IFRS at statement of comprehensive income
IbM PEMBERDAYAAN KELOMPOK PENGRAJIN BATIK KECAMATAN LENDAH KABUPATEN KULONPROGO DIY Sulistiyono, Bambang; Wahyu Suprapti, Sri Budiwati
Jurnal Bulletin Vol 15, No 1 (2017): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

IbM Empowerment of Batik Craftsmen Group Lendah District Kulonprogo DIY. In the development of batik has become a diverse commodity of today's needs such as fashion, complementary elements of the interior is always cultivated to follow the trend of fashion. The starting point of the empowerment of batik craftsmen groups is an increase in the potential they already have, meaning that no batik craftsmen are completely powerless, given a little touch of knowledge / training will be able to use the power of reason to be developed on their own. What distinguishes batik Lendah subdistrict with other batik products is in the technique of gradation staining and batik cloth product patterns.The main target targeted in empowering the group of batik craftsmen is how to improve the skills and knowledge of the group of participants to be able to create design patterns and patterns and colors so that the resulting product will be able to attract consumers to buy it. Increased marketing of products and increased accessibility in terms of product marketing information, so that the continuity of production will be able to eliminate the production mode based on orders alone. This is where the need for continuous assistance in the field of marketing, especially the application of marketing concepts that they have not done. The achievement of the  Program Kemitraan Masyarakat (PKM) for this group of batik craftsmen is the creation of more patterned patterned motifs and designs that can make the distinctiveness of Lendah Kulonprogo batik, thus becoming the main attraction for the consumers (tourists) who will visit Kulonprogo
KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2012-2014) Marlynda, Evelyne Maharani; Ashari, Ashari
Jurnal Bulletin Vol 15, No 1 (2017): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Institutional Ownership, Devidend Policy, Size of Company,  Profitability, and Structure Assests on Debt Policy (Empirical Study on Property Company Which Registerd in IDX Year 2012-2014). The purpose of this research was to determine the effect institutional ownership, dividend policy, firm size, profitability, and asset structure on debt policy. The data used in this research were obtained from the company’s annual report period of 2012-2014 from www.idx.co.id. The population of this research was all property companies listed in IDX. This research used purposive sampling and the criteria that must be fulfilled were property companies listed in IDX period of 2012-2014, published their financial statement during the period of the research, the property companies which have institutional ownership, the companies which have complete financial data to calculate variables in this research, and distributed dividend in period of this research, the sample 17 company’s which fulfilled. The data analysis method that used in this research are multiple regression analysis. The result of this research show that dividend policy and firm size didn’t have effect on debt policy. Institutional ownership and asset structure have negative significant effect on debt policy. Profitability has positive significant effect on debt policy.

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