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Yuni Rimawati
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INDONESIA
Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
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ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI KINERJA KEUANGAN (Studi Pada Perusahaan Food dan Beverages Di Bursa Efek Indonesia) R.Gatot Heru Pranjoto
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.505

Abstract

The aims of this research is to investigate the influence of financial ratio to net income (NI) in both simultaneous or partial way. The unit analysis and research population is Food and Beverage manufacture companies listed in Indonesia Stock Exchange (BEI) during the period of 1 January 2006 until 31 December 2009. Sampling technique used is purposive sampling. Whether the analysis techniques used is multiple regression.The research findings show that independent variable models (DR, ROA, NWC, ROE, TAT, and OPM) have tolerant value of under 15%. This suggests that 85% of each independent variable (DR, ROA, NWC, ROE, TAT, and OPM) can be explained by other predictors (independent variables). The ANOVA or F-Test results shows that the F-value is 77.82 with significant value of 0.000. Simultaneously, financial ratio measured by DR, ROA, NWC, ROE, TAT, and OPM affect net income (NI). From the six independent variables, it has been found correlation value among variables is quite high that is above 0.5, suggests that there is multicollnearity or correlation among the six variables. The significance of one side correlation of the output (measured from probability) results in variety value, where variable DR, ROA, NWC, ROE, TAT, and OPM have strong correlation significance, whether the other four variables (DTE, ITO, NPM, and CR) were not correlated significantly.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN TERHADAP KEPUTUSAN BELI (Studi pada Konsumen Kosmetik di Bangkalan) Fathor A. S
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.496

Abstract

The purpose of this study was to determine whether cultural, social, personal, psychological have significant effects simultaneously and partially on consumer behavior in the decision to buy cosmetics in Bangkalan. Primary data was collected by spreading quesioner and interviews, while secondary data obtained from reports in Bangkalan minimarket. Population is female cosmetics users who shop at the minimarket in Bangkalan. Sampling technique used was purposive sampling. Number of sample size 50. Cultural factors independent variables (X1), social (X2), personal (X3), psychology (X4) and the dependent variable is the purchase decision (Y) and measured with a Likert scale. Analysis technique used is descriptive analysis and multiple linear regression. The results of the analysis found that the independent variables simultaneously cultural factors (X1), social (X2), personal (X3), psychology (X4) variables influencing the purchase decision (Y), no significant influence of cultural factors on consumer behavior in the decision to buy cosmetics, social factors significantly affect consumer behavior in the decision to buy cosmetics, personal factors significantly influence consumer behavior in purchasing decisions of cosmetic and psychological factors have a significant impact on consumer behavior in the decision to buy cosmetics.
PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA (Studi pada Perusahaan yang Terdaftar di BEI) Rita Yuliana
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.487

Abstract

Corporate social responsibility (CSR) is the recent issue in accounting circumtances.  The background of this issue is the willing of the company to be part of their surrounding. The point of this issue, company is participated in developing the wealth of communities surrounding. In fact, the CSR  practices in Indonesia is already done. Their annual report shows the practice of CSR in many aspects. The main idea in this research is about the practice of CSR in Indonesian company.The population of this research are all of company listed in Indonesian Stock Exchange. The method of sampling is purposive sampling. There are 94 companies used as research sample. Descriptive statistic is used as statistical method in this research. The research result shows the rate of participation of the companies to disclose their CSR practice is low. It shows, there are only 116 from 342 companies disclose their CSR practice. The proportion of CSR disclosure in annual report is also too low. Company also choose showing the issue about community development, labor wealth, and surrounding. Those issues are choosen by the company in order to promote the company.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP BELANJA MODAL PADA KOTA DAN KABUPATEN DI PULAU KALIMANTAN Ida Mentayani; - Rusmanto
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.547

Abstract

This aimed of this research is to provide empirical evidence about influenceof the General Allocation Fund (DAU), Local Own Revenue (PAD), FinancingSurplus Budget (SiLPA) on the Capital Expenditure districts/cities in IslandBorneo. The sample used in this study were 46 districts/cities in Island Borneotaken from the Report of Actual Income and Expenditure Budget (budget) fromthe years of 2010-2012. Analysis tool used in this study is multiple linierregression with a t-test, f-test, and test the coefficient of determination.  The results of this research indicate that partial General Allocation Fund(DAU) Local Own Revenue (PAD) had no significant influence on the CapitalExpenditure. Meanwhile, Financing Surplus Budget (SiLPA) has significantinfluence on the Capital Expenditure. Simultaneously the General AllocationFund (DAU), Local Own Revenue (PAD), Financing Surplus Budget (SiLPA)significant influence on the Capital Expenditure districts/cities in IslandBorneo.
DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK Saifhul Anuar Syahdan; Asfida Parama Rani
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.512

Abstract

One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes.
PENGUKURAN KINERJA BADAN AMIL ZAKAT DAERAH (BAZDA) KABUPATEN X DI WILAYAH EKS KARESIDENAN BANYUMAS DALAM PERSPEKTIF BALANCED SCORECARD Puji Lestari
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i1.478

Abstract

The purpose of this research is to evaluate the performance of Tithe Board (BAZDA) with using Balanced Scorecard perspective. This research approach is qualitative research. The data is collected by interview, questionnaire and literature study.The result of research shows that employee and committee loyalty viewed from learning and growth perspective is good. Viewed from internal business process, BAZDA has to improve social activities to society, and viewed from costumer perspective, BAZDA has try to increase customer (muzakki) by sending appeal letter, and distributing 75% tithe to society. The BAZDA’s financial performance still has to improve because the financial distribution for ZIS is still low than financial receipt.This research has implication that BAZDA has to do strategic planning comprehensive and coherence wtih changing shorterm and longterm planning pola. The BAZDA management is necessary to promote social activities by electornic media and others so that the society is easy to get access. Thi is be able to get new costumer (muzakki).
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN KINERJA PASAR PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Puji Lestari; Sri Harmeidiyanti; Uswatun Hasanah; Rini Widianingsih
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.501

Abstract

This research aims to investigate the effect of intellectual capital to financial performance and market performance at multinational companies listed in Indonesia Stock Exchange. Research population consists of 65 listed companies. Samples were taken by purposive sampling method which is 51 companies. The analytical technique used in this research is simple linear regression.It is found that intellectual capital is not affecting financial performance and market performance of multinational companies in Indonesia. It suggests that intellectual capital has not been able to create high value added of the company yet. This research also suggests that market is not appraise the company any higher when the company has higher intellectual capital.
KAJIAN KAFALAH PADA KOPERASI JASA KEUANGAN SYARIAH AS–SAKINAH DI KAMAL BANGKALAN Weni Krismawati; Robiatul Auliyah; Yuni Rimawati
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.566

Abstract

The aim of this research is to explore the implementation of kafalah financing in Koperasi Jasa Keuangan Syariah (KJKS) As–Sakinah Kamal Bangkalan. This research is a descriptive qualitative research. The data was collected by unstructured interviews and documentation. It employs Miles and Huberman Model to analyzed the data which then utilizes Fatwa Sharia National Board (Dewan Syariah Nasional) No. 11/DSN–MUI/IV/2000 to investigate the implementation of kafalah financing in KJKS As–Sakinah Kamal Bangkalan.  The result find that in terms of kafalah financing, KJKS AS–Sakinah Kamal has conform with the provision and control of Sharia National Board. It can be found that: (a) in kafalah financing procedure, members are charged against administration fee and supplies in an agreement with a stamp duty for legalization; (b) kafalah financing agreement is signed literally when the three parties have been agree with the statements and provision explained; (c) cooperative institution is entitled to receive fee or ujroh from members with binding and not be annulled reward.
BAGAIMANAKAH PENAFSIRAN UJIAN KOMPREHENSIF MENURUT CIVITAS AKADEMIK UNIVERSITAS TRUNOJOYO? Robiatul Auliyah; Nurul Herawati; Aprillia Dwi Utami
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.492

Abstract

Comprehensive exam is compulsory for every student of accounting in order to be graduated from the school. From the academic data of 2007 to 2009, the number of student that failed from the comprehensive exam was increasing. This fact becomes the main reason for taking this study, hence, the main purpose of this study is to interpret comprehensive exam based on the understanding of the lecturers, alumni, and students of Trunojoyo University. Informants on this study consist of lecturers, alumni, and students. There are 8 informants that is used in this study, in which 3 of them are lecturers, 2 of them are students, and the other 3 are alumni. Furthermore, this study incorporates qualitative methodology with interpretive paradigm and also use phenomenology approach. The result of this study shows that all of the academic members have the same understanding on comprehensive exam. According to their understanding, comprehensive exam is a final exam which is based on the subjects of accounting department from the very first semester to the last semester. In addition, factors that support the success of student on the comprehensive exam are, first, the lecturer subjectivity in marking the student, even though not all lecturers are subjective while marking the student. Second is the psychological condition of the student during the comprehensive exam. Third is the level of understanding of the student itself on the accounting subjects that has been taken by the student.  The last is related to the time when the comprehensive exam took place in which has the same time with thesis examination.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGELOLAAN RETRIBUSI PASAR DI PEMERINTAH DAERAH KABUPATEN GRESIK Siti Musyarofah; Tri Agustin
InFestasi Vol 3, No 2 (2007): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v3i2.1185

Abstract

Pendapatan Asli Daerah (PAD) merupakan pendapatan yangbesarannya dapat dikendalikan oleh daerah yang bersangkutan.Penelitian ini bersifat deskriptif analitik dengan setting studi kasusyang dilaksanakan di pasar Pemerintah Daerah Kabupaten Gresikselama lima periode (2002 – 2006). Alat untuk menghitung efisiensiadalah biaya pemungutan dibanding realisasi penerimaan sedangkanalat untuk menghitung efektivitas adalah realisasi penerimaandibanding target penerimaan.Hasil analisis data menunjukkan tingkat efisiensi pemungutan retribusipasar di Kabupaten Gresik adalah tingkat efisiensi tahun 2002 sebesar0,15 atau 15% mengalami kenaikan hingga tahun 2004 sebesar 0,12atau 12%, kemudian tahun 2005 mengalami penurunan menjadi 0,16atau 16%, dan tahun 2006 mengalami kenaikan lagi menjadi 0,15 atau15%. Tingkat efisiensi rata-rata pertahunnya adalah 0,14 atau 14%,yang menunjukkan tingkat efisiensi secara rata-rata terletak padatingkat yang sangat efisien. Sedangkan tingkat efektivitas daripemungutan retribusi pasar di Kabupaten Gresik adalah tingkatefektivitas tahun 2002 sebesar 1,01 atau 101% mengalami kenaikanhingga tahun 2004 sebesar 1,12 atau 112%, kemudian tahun 2005mengalami penurunan menjadi 1,04 atau 104%, dan tahun 2006mengalami kenaikan lagi menjadi 1,29 atau 129%, karena target tahun2006 sama dengan target 2005. Sedangkan tingkat efektivitas rata-rata pertahunnya adalah 1,11 atau 111%, yang menunjukkan bahwatingkat efektivitas secara rata-rata terletak pada tingkat yang sangatefektif

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