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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 2, No 3 (2017): Agustus 2017" : 15 Documents clear
PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2014-2016 Rizka Nadia; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of financial information (Earning Per Share (EPS), Debt To Equity Ratio (DER) and Return On Asset (ROA)) and non-financial information (Reputation Underwriter and Reputation Auditor) to initial returns on companies that do Initial public offering in Indonesia Stock Exchange period 2014-2016. The type of research used is verification research with purposive sampling method. The target population of this study is all companies that conduct initial public offering (IPO) and subsequently listed its shares (lisiting) on BEI since January 1, 2014 s.d. 31 December 2016. After the selection there are 56 research target populations. The data used in this research is secondary data. Secondary data needed in this study can be grouped into two types of data that is quantitative and qualitative data obtained from the prospectus of the company that became the sample of this study. Hypothesis testing is used by performing multiple linear analysis.The results of this study indicate that Earning Per Share, Debt to Equity Ratio, Return on Asset, Underwriter Reputation, and Reputation Auditor jointly affect the Initial Return on companies that conduct initial public offering in Indonesia Stock Exchange period 2014 s.d. 2016. Earning Per Share partially effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Debt to Equity Ratio partially has no effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Return on Asset partially has no effect on Initial Return on companies that conduct initial public offering in IDX period 2014 s.d. 2016. Reputation Underwriter partially effect on Initial Return on the company offering initial stock in BEI period 2014 s.d. 2016. Reputation Auditors partially influence on Initial Return on the company performing shares in the stock period in 2014 s.d. 2016
EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA KOPERASI SYARIAH DI KOTA BANDA ACEH TAHUN 2011-2015 Rahman Jauhari; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the efficiency and effectiveness of the use of Working Capital at Sharia Cooperative Banda Aceh city  in managing by using the ratio of activity and profitability as a measuring tool, that is comparing the level of net sales with the amount of Working Capital called the ratio of working capital turnover and profit margin (Profit from financing) compared to Working Capital distributed. The research population used is 5 active Sharia cooperatives in Banda Aceh city. The type of data collected collected is secondary, items in the financial statements related to the needs of the analysis. The results showed that the average working capital turnover is very fast, reaching 70.01 times in a year, meaning the faster the turnover the shorter the turnover period of 5 days from the start of the cash invested in the components of working capital until which back into cash. The value of return on investment is rather low, namely the average performance of working capital utilization is 10.62%. This figure is quite effective but less worth the efficiency. In conclusion, there is a difference between the achievement of efficiency and effectiveness in the use of working capital where the average efficiency of the use of working capital is higher than the average working capital usage effectiveness
PENERAPAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KECAMATAN TAPAKTUAN KABUPATEN ACEH SELATAN) Ridha Amalia; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to determine the suitability of village financial management (planning, implementation, administrative, reporting, and accountability) in Tapaktuan sub-district according to Ministry of Home Affairs Regulation No. 113 2014 concerning Village Financial Management. This research is an descriptive model by using qualitative approach. This research using census method. The population was 16 villages in Tapaktuan sub-district. The research was conducted by interviewing the village financial management official, respondents interviewed amounted to 47 people. The result of this research showed that in general the management of village finances in Tapaktuan sub-district in the planning, implementation and accountability stages are in accordance with the Ministry of Home Affairs Regulation No. 113 2014, but there are discrepancies in the administrative and financial reporting stages of the village.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN ACEH BESAR raudhatun wardani; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Land taxes and rural and urban buildings (PBB P2) are among the most important local taxes that have the potential to increase local revenues. The purpose of this study is to determine the level of effectiveness of tax revenue earth and rural and urban buildings and how much contribution to the original revenue area in Aceh Besar District. The method of analysis used in this study is descriptive analysis method where by collecting data for the next descripted and processed. The results of this study indicate that the level of effectiveness of PBB revenues P2 in the Greater Aceh district increases every year with the same target setting every year. The contribution of PBB P2 to local own revenues has increased and decreased, by 2015 increasing by 2.21% from the previous year which was only 2.06% and categorized very less, in 2016 its contribution even decreased to 1.96% is still categorized very less. It is hoped that the government will do socialization by pairing banners notices that the SPPT has been issued and can be taken in a place that has been shown such as Keuchik office so that the public can see and be motivated to pay tax
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 chairanisa natasha miraza; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.

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