Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)

JTE
Website

Published by Universitas Sultan Ageng Tirtayasa

ISSN : 02165236 EISSN : 2540931x DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.

Arjuna Subject : -

Articles 220 Documents

1 2 3 4 5

RETURN SAHAM: STUDI DALAM HUBUNGANNYA DENGAN CURRENT RATIO DAN DEBT TO EQUITY RATIO Akhmadi, Akhmadi; Firmansyah, Bagus
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Penelitian tentang return saham dikaitkan dengan current ratio dan debt to equity ratio, studi empiris dilakukan pada Perusahaan-Perusahaan Pada Sektor Pertambangan yang Listing Di BEI Periode 2009-2013. Penelitian mengugunakan Populasi sebanyak 75 Perusahaan, sementara yang digunakan sebagai sampel dalam penelitian ini sebanyak 22 yang diperoleh menggunakan teknik purposive sampling.Return saham sebagai variabel dependen. Sedangkan sebagai variabel independennya adalah current ratio (CR) sebagai Variabel independen 1, dan debt to equity ratio (DER) sebagai variabel independen 2. Analisa data menggunakan statistik deskriptif, frequency. Analisis inferensial menggunakan uji asumsi klasik, regresi berganda, uji hipothesis dan uji model. Hasil penelitian membuktikan bahwa kebijakan finansial terkait dengan likuiditas perusahaan (current ratio) memberikan sensitifitas yang sangat tinggi pada pergerakan return saham pada sektor pertambangan yang listing di BEI selama periode 2009-2013. Sedangkan DER tidak dipandang oleh investor sebagai alasan atau dasar pijakan dalam mengambil keputusan investasi pada perusahaan-perusahaan di sektor pertambangan yang listing di BEI selama periode 2009-2013.Kata kunci: Return Saham, Current Ratio, Debt to Equity Ratio

ANALISIS KOMPARATIF PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH Enok Nurhayati; Wawan Ichwanudin; Nindy Septia Permatasari
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The objective of this research was to compare the Conventional Banks and Islamic Banks and Credit Risk influence on the profitability of Conventional Banks and Islamic Banks on 2004-2012 Period. The independent variables in this researchare Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) for conventional banks and Non Perfoming Financing (NPF) and Financing to Deposit Ratio (FDR) for Islamic bankswhile the dependent variable is Return on Assets (ROA). The researcher used in this study is a method of quantitative comparative and associative.While the methods of analysis used are multiple linear regression analysis, t test, coefficient of determination and Chow test. From the test results of hypothesis was performed by using the t test,the results as follows: The result show Ha1is rejected, it means there were no significant negative influences between the NPL to the ROA. The Ha2is accepted,tt means partially there were significant negative effect between LDR to the ROA. While the test result of Ha3is rejected,it means there were no significant negative influences between the NPF to the ROA. And the test resultof Ha4showno significant positive influences between the FDR to the ROA. For the results of the Chow test showthat the Ha5is accepted, which means there is a difference between conventional banks and Islamic banks.Key words: NPL, LDR, NPF, FDR and ROA

FAKTOR-FAKTOR PERTIMBANGAN PEMILIHAN PRODUK MIE INSTAN Arum Wahyuni Purbohastuti
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this research is to know what factors influence buying decision on instant noodle product such as taste, price, brand, easiness to get, portion, availability of flavor variant. Where the samples taken in this study are student KKM Untirta 2016 in the village Padarincang Serang-Banten. This study is a qualitative research by distributing questionnaires of 74 in KKM student in Padarincang. The results obtained are that the factors that most influence the decision in the purchase of instant noodle products is the taste.Keywords : Product, Price, Brand,and buying decision

SEBUAH FENOMENOLOGI: IMPLIKASI TAX AMNESTY PADA CV. XXX Ahmad Rudi Yulianto
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Pemerintah mengeluarkan kebijakan Tax amnesty untuk percepatan pertumbuhan ekonomi dan reformasi perpajakan. Tujuan penelitian ini adalah melihat implikasi penerapan kebijakan tax amnesty. Implikasi teoritis penelitian ini diharapkan bisa memberikan sumbangan pemahaman baru. Penelitian ini menggunakan paradigma interpretatif dengan pendekatan fenomenologi. Hasil penelitian ini menemukan bahwa pelaksanaan tax amnesty di CV. XXX secara normatif dapat dikatakan sesuai dengan mekanisme yang diatur dalam UU No 11 Tahun 2016, PMK-118-PMK03-2016 dan PER-03/PJ/2017 serta PSAK 70 tentang aset dan liabilitas pengampunan pajak. Sedangkan dalam penyusunan laporan keuangan, CV. XXX menggunakan PSAK 70 sebagai acuan. Disisi lain lain, penerapan tax amnesty juga berimplikasi pada peningkatan kepatuhan pajak. Keyword: Tax Amnesty, Fenomenologi, Kepatuhan Pajak

DAMPAK MODAL SOSIAL TERHADAP KEPUTUSAN PENDANAAN DALAM MENGELOLA TEKANAN KEUANGAN (Studi Pada UMK Batik di Kota Semarang) Surya Kusuma; Siti Puryandani
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose aim how financial performance in a business situation have financial distress and how entrepreneurs react to environmental changes and take advantage of the social capital for sustainability.This study will investigate the social capital, the financial decision and financial distress. The research objects are SME Batik Semarang thats tenant by goverment bank in Semarang. The SME Batik have operational during 2017 and total questionare are collecting 36 SME Batik.The result argue that social capital have impact to the financing decision and financing decision eventually influences financial distress.Keyword : capital social, financing decision, and financial distress.

PERBANDINGAN ZAKAT DAN PAJAK (IMPLEMENTASI RELIGIUSITAS ZAKAT DALAM PERPAJAKAN SEBAGAI UPAYA MENCEGAH TAX AVOIDANCE) Anne Putri; Aries Tanno
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Tax tax avoidance is a major problem faced by many countries. The government imposed sanctions clear to its citizens to ensure the implementation of tax payments. Unlike taxes which have clear and firm sanctions, lack of supervision and sanction the payment of zakat does not preclude the public to carry out their zakat obligation.Zakat and tax is a compulsory payment without any contra directly to the payer. The payment of zakat and taxes can be used to improve the welfare of the community. In general zakat equal to the zakat tax. Some experts said that charity is "islamic taxation" (Hafez, 2011).This study aimed to compare the concepts and principles between zakat and taxes. This study addresses the issue religiutas in the concept of Islam that exists in zakat and associates it with tax issues. Comparisons are made of the various aspects: legal, economic, social, ethical and spiritual. The implications are expected is that the principles can be applied zakat taxation so that it can be used as an alternative in reducing or preventing the tax avoidance problem that occurred.

PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA Ryu Ulina; Roza Mulyadi; Mazda Eko Sri Tjahjono
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on Earnings Management. Variables in this study consisted of an audit quality as measured by the size of public accounting firm, industry specialist auditors and audit tenure. While audit committee are measured by audit committee size, financial expertise and the number of audit commite meetings. The modified Jones Models is used to measure discrectionary accruals (the proxy for earnings management).The sample used in this study were taken by purposive sampling method. The sample used in this research was the secondary data from annual report of manufacturing company which listed on Indonesia Stock Exchange in 2013-2016. After reduction with criteria set at 39 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 20. The result of this research showed that the variable Public Accounting Firm had positive and significant influence on earnings management. Meanwhile, the variable industry specialist auditors, audit tenure, size of audit committee, financial expertise and the number of audit commite meetings had not significant influence to the earnings management.

UKURAN PERUSAHAAN, PROFITABILITAS DAN NILAI PERUSAHAAN: STUDI EMPIRIK: PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 SAMPAI DENGAN 2015) Arkasmiralda Habsari; Akhmadi Akhmadi
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Purpose – This study is to provide information or description of the effect of firm size on the value of the company-mediated profitability in mining sub-sector companies listing on the Indonesia Stock Exchange period 2011-2015Design/methodology/approach – The sample selection in this study using nonprobability sampling, and obtained as many as 24 companies from the total population of 40 companies. Data analysis methods used are descriptive statistics, classical assumption test, and Path Analysis, and Sobel Test.Findings – The size of the company has a positive and significant impact on stock prices, firm size has no effect on profitability, profitability has a positive and significant impact on corporate value. While profitability is not able to mediate the relation of firm size to firm valueResearch limitation/implications – This research is only the mining sub-sector, while the problem on the value of the company occurs also in other sub-sectors. Then, the proxy used is only one for each of the observed variables. The period of 5 years is from 2011 to 2015, so the data taken there is less likely to reflect the condition of the company in the long run.Originality/value – Located on a research model that includes profitability as an intervening variable in the research modelKeywordsCorporate Value, Firm Size, Profitability

PENGARUH PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Perusahaan Sektor Pertambangan yang terdaftar Di Bursa Efek Indonesia Periode 2007 - 2016) Wiwin Triyani; Bambang Mahmudi; Abdul Rosyid
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of asset growth on company value with probability as intervening variable. The population in this study is mining sector companies listed in IDX period 2007-2016. The sample of research is 11 companies samples by using purposive sampling method. Analytical methods used were outlier test, classical assumption test, partial test (t test), and path analysis.The result of hypothesis test and path analysis shows that: 1) asset growth has an effect on probabiltity, 2) asset growth and probability have no effect to company value, 3) probability able to mediate relationship of asset growth to company value.Keywords: Asset Growth, Probability, Company Value.

KANDUNGAN INFORMASI INKREMENTAL MANAJEMEN LABA TERHADAP PROFITABILITAS MASA DEPAN: STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA Windu Mulyasari
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aimed to test the moderating influence of the investment opportunity set on the relationship between earnings management and future profitability. Earnings management indicates that it has predictive information content that influence on future profitability. This predictive content can be shown on the level of corporate profitability. The high level of earnings management that affect the level of profitability becomes low. The result of the test shows that the level of statistical significance, if their earnings management is high (low) affect the profitability of a low (high). This study also explored the effect of investment opportunity set when considered in the earnings management, can affect profitability. The test results support that if the investment opportunity set high (low) and high earnings management (low), then the profitability of the company to be low (high).Key word : earning managements, investment opportunity set, future profitability

Page 1 of 22 | Total Record : 220

1 2 3 4 5

Filter by Year

2016 2025

Filter By Issues

All Issue Vol 20, No 1 (2025) Vol 19, No 2 (2024) Vol 19, No 1 (2024) Vol 18, No 2 (2023) Vol 18, No 1 (2023) Vol 17, No 2 (2022) Vol 17, No 1 (2022) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 2 (2018) Vol 13, No 1 (2018) Vol 12, No 2 (2017) Vol 12, No 1 (2017) Vol 11, No 2 (2016) Vol 11, No 1 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

Phone
-

Journal Mail Official
jurnal.tirtayasaekonomika@untirta.ac.id

Editorial Address
-

Location
Kab. serang,

Banten

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Gerry Ganika

Contact Email gega@untirta.ac.id

Phone -

Journal Mail Official jurnal.tirtayasaekonomika@untirta.ac.id

Editorial Address -

Location Kab. serang, Banten INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Gerry Ganika

Contact Email
gega@untirta.ac.id

Phone
-

Journal Mail Official
jurnal.tirtayasaekonomika@untirta.ac.id

Editorial Address
-

Location
Kab. serang,

Banten

INDONESIA