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AKSES: Jurnal Ekonomi dan Bisnis

AKSES
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Published by Universitas Wahid Hasyim Semarang

ISSN : 19074433 EISSN : 26139170 DOI : http://dx.doi.org/10.31942/akses

Core Subject : Economy,

Economics, Econometrics & Finance

AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is a semi-annual journal published in April and October for the developing the scientific ethos. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and Management.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 7 Documents

Search results for , issue "Vol 10, No 19 (2015)" : 7 Documents clear

Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan M. Khoirul Mubarok; Khanifah khanifah; Atieq Amjadallah Alfi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

This study aims to analyze the factors of voluntary disclosure of annual financial statementsin manufacturing companies listed on the stock exchange Indonesia period 2010-2013.Factors affecting voluntary disclosure are represented by six independent variables andvoluntary disclosure being the dependent variable. Data from this study were obtained fromannual reports of manufacturing firms taken from Indonesia Stock Exchange and IndonesiaCapital Market Directory. The population of this study are manufacturing companies listedon the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issuedannual reports in a row. Determination of sample using purposive sampling method. The typeof data used is secondary data with media in the form of financial statements ofmanufacturing companies. Data analysis tool used is multiple regression analysis (multipleregression). The result of this research shows that profitability ratio, leverage ratio andrentability ratio do not positively influence, while size with significance value 0.050, publicshare ownership with significance value 0.008 and managerial share ownership withsignificance value 0.013 have positive and significant influence to the completeness of thevoluntary disclosure in the company's annual report.Keywords: profitability, leverage, rentability, size, public share ownership, managerialshare ownership.

ANALISIS PENGARUH DIVERSIFIKASI PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA UKM GULA KELAPA Danis Imam Bachtiar
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

In the discussion of this study, the problem is how much influence the product and pricediversification of purchasing decisions in SMEs Palm Sugar in Purworejo District. While thefocus of the problem is how much product diversification influences purchasing decisions,how much the price affects purchasing decisions as well as whether product and pricediversification simultaneously affect purchasing decisions in SMEs Palm Sugar in PurworejoDistrict. Discussion of this research is a field research with quantitative descriptive approachmethod that describes the effect of product and price diversification to purchasing decision inSME Gula Kelapa in Purworejo Regency. Techniques of collecting data obtained fromobservations and questionnaires distributed To Consumers Coconut Sugar in PurworejoDistrict. The result of data processing is product diversification has a positive effect onpurchasing decision, it is proved by titung 2,900 bigger than ttable equal to 1,661. Price hasa positive influence on purchasing decisions, this is evidenced by t count of 5.680 is greaterthan the t table of 1.661. While the results of the test together product and pricediversification affect the purchase decision of 78.77. The result of determination coefficient isproduct diversification and price can explain purchase decision of 65,5%.Keywords: Product diversification, price and purchase

ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT CITRA TUMBUH LESTARI TAHUN PAJAK 2013 B. Soehakso Notohatmodjo
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

The study aims to look at the PT. Citra Tumbuh Lestari which is located in Petojo Selatan I No.40, Central Jakarta related to compliance in tax laws applicable to the fiscal correction in thecommercial financial report in 2013 along with fiscal correction described. The method used inthis research is descriptive method; aims to describe and explain the data or events sentencesexplanation. Data obtained by conducting data collection that is interview, documentation, andliterature study. The collected data were analyzed by descriptive analysis of the comparativemethod. Conclusions from the analysis of the data based on research results CommercialFinancial Statements PT Citra Tumbuh Lestari contained positive fiscal correction where thereare several accounts expense recognized in accordance with Financial Accounting Standards, butaccording to the Tax Accounting should not be recognized as an expense. Based on the calculationof the total correction of Rp 340 884 894 positive and negative fiscal correction Rp 38.543.829.As a result of the fiscal correction is then an increase in the commercial profit of Rp2.645.998.935,- to Rp 2.948.340.000,- or profit rose 11.42% in accordance with the rules-basedfiscal correction Tax Act.Keywords: Fiscal Correction, Commercial Financial Statements

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP LEGITIMASI INVESTOR Bahrul Amiq; Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

The purpose of research to analyze and prove the influence of whether corporate socialresponsibility disclosure and earnings management affect the legitimacy of investors. Theresearch was conducted at Go Public company listed on Indonesia Stock Exchange. The dataused are secondary data in the form of annual report / annual report of each company from2010-2012. Independent variables used are corporate social responsibility disclosure andearnings management, while the dependent variable used by investor legitimation. CSR usesCorporate Social Disclosure Index (CSDI) indicators, while earnings management uses totalaccruals. Data analysis method used to test the hypothesis is multiple linear regression. Theresult of SPSS analysis shows the first hypothesis is rejected by t-count 1,223 andsignificance value 0,230. The second hypothesis is accepted by t-count -3,362 and thesignificance value is 0.002. The third hypothesis is received with f-count of 5.781 and thesignificance value is 0.007. The coefficient of determination is 0.272 or 27.2%.Keywords: Corporate Social Responsibility Disclosure, Profit Management and InvestorLegitimacy

ANALISIS PENGARUH DIMENSI CASH CONVERSION CYCLE TERHADAP RETURN ON ASSET (Studi Pada Perusahaan Food and Beverages Yang Tercatat Di Bursa Efek Indonesia Periode Tahun 2010 - 2012) Ulfi Amalia; Khanifah khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

This study aimed to examine the effect of dimensional analysis of the cash conversioncycle Return on Assets (ROA) (studies on food and beverages companies listed in IndonesiaStock Exchange (IDX) year period from 2010 to 2012). The independent variable in this studyused the inventory conversion period, receivables collection period, and the period ofsuspension of debt, control variables in this study were the current ratio, laverage, and size,and the dependent variable in this study is ROA. This study used purposive sampling methodin determining the number of samples used and acquired 20 companies were used as samples.This study uses regression analysis using the classical assumption pand using the softwareSPSS 17.00. The test results obtained with SPSS for the variable X1 (Inventory ConversionPeriod) that the inventory conversion period negative effect on ROA obtained t value = -6.588with a significance level of 0.000. The test results obtained with SPSS for the variable X2(Receivables Collection Period) that the Accounts receivable collection periods negativelyaffect ROA obtained t value = -9.761 with a significance level of 0.000. The test resultsobtained with SPSS for variable X3 (Debt Suspension Period) that the Debt deferral periodhas positive effect on ROA obtained t value = 3.949 with a significance level of 0.000. The testresults obtained with SPSS for the variable X4 (Current Ratio) while the current ratio has apositive effect on ROA obtained t value of 2.571 with a significance level of 0.014. The testresults obtained with SPSS for the variable X5 (Laverage) that the laverage negative effect onROA obtained t value of -11.681 with a significance level of 0.000. The test results obtainedwith SPSS for variable X6 (Size) that the size has a positive effect on ROA obtained t value of231.693 with a significance level of 0.000.Keywords : Conversion Period Inventory, Accounts Receivable Collection Period,Suspension Period payable, Current Ratio, Laverage, Size.

Analisa Faktor-Faktor Yang Mempengaruhi Harga Obligasi Bank Muamalat Periode Juli 2008 - Desember 2014 Rosida Dwi Ayuningtyas; Rindang Nuri Isnaini Nugrohowati
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

The paper attempts to analyze the influence of deposit interest rate, profit sharing, exchangerate, Jakarta islamic index, financing debt ratio, and return on equity to sharia bond price ofIndonesia muamalat bank period july2008 until December 2014. The model used is errorcorrection model (ECM), with monthly time series data sourced from Indonesia stockexchanges, central bank, and financial services authorities. The result of the analysis showthat in the short run, the rupiah exvhange rate against the US dollar has a significantinfluence on the sharia bond price of Indonesia muamalat bank with its probability value0.0068, while the long term Jakarta Islamic index has significant effect with the probabilityvalue 0.0150 to the sharia bond price of the Indonesia muamalat bank in july period 2008until December 2014Keywords: Islamic bond, Islamic bank, macroeconomic, ECM model

PEMANFAATAN LIMBAH BANGKAI AYAM BROILER UNTUK PEMBUATAN PAKAN LELE Supartini Supartini; Ririk Yunita Hendry Koesworo Sari; Wahyu Widarjo
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

This article presents the results of IbM’s activities which related to an effort to overcome theproblem of environment pollution, the problem of waste chicken, and the problem ofunemployment in Desa Bandardawung Tawangmangu Sub-Distric Karanganyar Distric.Thefirst aims of this activities is to decreasing the environment pollution problems whichcaused by waste chicken ( dead chicken) from the chicken slaughterd houses. The secondaims is to produce dan to use the waste chicken. Futhermore, the third aims is to open newbusiness field in the form of catfish farming for the unproductive member of Karang TarunaRW 07 and RW 08 Desa Bandardawung, by recycling waste as catfish food. The specialtarget expected from this program is to empower the member of Karang Taruna and takeadvantage of chicken carcass waste. The method are used to reach this aims are bycoaching, training and mentoring activities. Evaluation of chicken carcass waste handling,training and counseling, monitoring, and mentoring. This program had been transferredsuccessfully to the members of karang taruna as expected.Keywords: Chicken carcass waste, catfish food, catfish farming

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Hasan

Contact Email
jurnalakses@unwahas.ac.id

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+6285692330665

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jurnalakses@unwahas.ac.id

Editorial Address
Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia

Location
Kota semarang,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hasan

Contact Email jurnalakses@unwahas.ac.id

Phone +6285692330665

Journal Mail Official jurnalakses@unwahas.ac.id

Editorial Address Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia

Location Kota semarang, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hasan

Contact Email
jurnalakses@unwahas.ac.id

Phone
+6285692330665

Journal Mail Official
jurnalakses@unwahas.ac.id

Editorial Address
Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia

Location
Kota semarang,

Jawa tengah

INDONESIA