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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)

JTE
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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 11 Documents

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Search results for , issue "Vol 11, No 2 (2016)" : 11 Documents clear

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

PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, NILAI PASAR, DAN PEMANFAATAN ASET TERHADAP FINANCIAL STATEMENT FRAUD Bustanul Arifin; Nana Nofianti; Han Fajri Kautsar
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to examine the effect of liquidity, solvency, profitability, market value, and assets utilization of fraudulent financial statements. Accounting data were obtained from the reported financial statement of 44 sampled public companies of five (5) years (2010-2014). The statistic instrument employed was pooled data binary logistic regression. Data collected were run with SPSS 23. The finding revealed that solvency, profitability, market value, and assets utilization were significanty related to the financial statement fraud. It was recommended that accounting ratio should be critically by investor and creditor Keyword : Liquidity, Solvability, Profitability, Market Value, Assets Utilization, frauds, Accounting Ratio

KUALITAS SISTEM, KUALITAS INFORMASI, KETEPATAN WAKTU, KERAHASIAAN DAN KEPUASAN WAJIB PAJAK PENGGUNA E-FILING Dina Dwi Ningrum; Andi Andi
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Quality of the system in this research is to look at the e-filing system that is easy to use, e-filing system is equipped with useful features and functions to make data changes with ease, and security of e-filing system was good. The quality of the information in this study is the information contained in the e-filing system is accurate, the presentation of information in the e-filing is clear, and the information presented in accordance with user needs. Timeliness in this study is seen by inputting the data with the e-filing system can be done quickly, and e-filing system whether it can make the user into saving time in sending data. Confidentiality in this study is based on whether the e-filing can only be accessed by authorized persons only (users only), user data can not be altered without the permission of the authorities, the data will be available when needed if the user is authorized to access, and users trust the system e-filing can maintain data confidentiality. How large is the Effect of Quality Systems, Information Quality, Punctuality and Confidentiality of Taxpayer Satisfaction User's E-Filing Keyword: QUALITY SYSTEMS, QUALITY INFORMATION, TIMELINESS, CONFIDENTIALITY, SATISFACTION OF TAXPAYERS USER E-FILING

PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KUALITAS AUDITOR EKSTERNAL, STRUKTUR KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (INCOME DECREASING) Sarah Devina; Paulina Sutrisno
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The research aims is to examine the influence of ownership structure (managerial ownership, ownership concentration and institutional ownership), firm size, audit quality, financial structure and independent board on negative discretionary accruals as a proxy for earnings management income decreasing by empirical analyze. Population of this research are all non-financial listed companies in Indonesia Stock Exchange from 2011 to 2014. The sample is collected using the purposive-sampling method, then 181 companies meet the criteria for sample. This research uses multiple linear regression method for data analysis. The result of this research shows ownership concentration, institutional ownership, firm size and audit quality had influence on earnings management practice (income decreasing). Other independent variables such as managerial ownership, financial structure and independent board had no influence on earnings management practice (income decreasing). Keywords: ownership structure, audit quality, financial structure, and earnings management

IMPLEMENTASI PENERAPAN COSO, PENERAPAN GCG DI PERUSAHAAN YANG BERBASISKAN TEKNOLOGI INFORMASI UNTUK MEMPEROLEH KINERJA OPERASIONAL DAN KINERJA KEUANGAN YANG BERKUALITAS Julisar Julisar
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Due to increasing global competition, many enterprises are aware of the benefits of Enterprise Resource Planning. This study is focuses on aspects of the ERP utilized in manufacturing industries. This paper report on one suit case study application. The case was conducted by using interview and observation techniques. The Situation-Actor-Process (SAP) paradigm was used to analyze the case. A synthesis was performed in the management context, situational factors, processes used in ERP system and the relationship among the adherence to COSO, and GCG implementation. The resultant in learning issues in conjunction with the conclusion of the study may help in identifying the potential key areas in ERP implementation, adherence to COSO, and GCG implementation in accordance to get best quality in operational performance that has the implication to best quality to financial performance. Results reveal that top management support, mandate and commitment have positvely related to ERP implementation, adherence to COSO, and GCG implementation. Future research by using hypothesis development can be conducted to show whereas there are a positive relationship among the variables. Keywords: ERP Implementation, Adherence to COSO, GCG Implementation, Operational Performance, Financial Performance.

PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN EFEKTIVITAS KEMANFAATANNYA UNTUK MASYARAKAT SEKITAR INDUSTRI DI KOTA CILEGON Andjar Astuti; Windu Mulyasari
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Issues of corporate social responsibility is an issue many researchers. it is because the issue of implementation and benefits of CSR is still widely questioned for the company and for the public. This study aimed to observe CSR issues. Companies that implement CSR still has problems to the external community. This research is expected to develop model solutions to solve problems in the implementation of CSR. CSR research conducted in industrial areas and communities in Cilegon Banten.Keyword: Corporate social responsibility

PENGARUH INFLASI, PENDAPATAN PERKAPITA, DAN TINGKAT BAGI HASIL DEPOSITO TERHADAP DEPOSITO BANK UMUM SYARIAH Anwar, Cep Jandi; Juliasari, Widia Kartika
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The aim of this study is to examine the effect of inflation, per capita income, and profit sharing deposits rate on islamic commercial bank deposits in Indonesia. We used period data from 2010 to 2013. The data was taken from the Central Statistic of Republic Indonesia and Bank Indonesia from Sharia Banking Statistic published. Metode of analysis in this study was Error Correction Model (ECM). The result showed that in the short term, inflation variabel had no significant effect on islamic commercial bank deposits in Indonesia, while per capita income and profit sharing deposits rate variabel was significant effect on islamic commercial bank deposits in Indonesia. In the long term inflation, per capita income and profit sharing deposits rate significantly on islamic commercial bank deposits in Indonesia. Keyword: Deposits, Inflation, Per Capita Income, Profit Sharing Deposits Rate, Error Correction Model

PENGARUH LINGKUNGAN FISIK DAN KESENANGAN KONSUMEN BERBELANJA TERHADAP PEMBELIAN TIDAK DIRENCANAKAN Hidayatul Mustafidd; Mira Maulani Utami
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this paper that determine whether the service scape and hedonic shopping value can influence impulse buying. The method used to analyze using descriptive methods. Data collection techniques using a questionnaire with Likert scale. Utilizing purposive sampling technique, with the fololwing criteria, the people who have ever bought in K Store at least once, then 100 samples meet criteria for sample. Soft ware analysis techniques SPSS V 20 are used in this research. The final results indicate that , there are positive effects of services cape and hedonic shopping value on impulse buying .This study has important managerial implications, K-Store Cilegon is necessary to maintain and improve service such as providing an entertainment place. And it is necessary to maintain and improve comfort in K-Store, such as, cleanleness. In addition, researchers suggest that K-Store is be able to pay attention to the layout plan especially in the fruits and fresh produce area , so the atmosphere does not interfere convenience of shopping Keyword : Servicescape, Hedonic Shopping Value and Impulse Buying.

PERAN INTERVENING KEPUASAN KERJA PADA PENGARUH DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SULTAN AGENG TIRTAYASA Siti Epa Hardiyanti
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract: A research aims to determine the effect of work discipline and career development on employee performance with a job satisfaction as an intervening variable at the Faculty of Economics and Business University of Sultan Ageng Tirtayasa. The sample using in the research as many as 40 respondents taken by direct observation and distribute a questionnaire on the employees at the Faculty of Economics and Business University of Sultan Ageng Tirtayasa. The method of analysis used in the research is path analysis (path analysis) by testing of tstatistics. The analyzer uses Smart-PLS Version 20. The results showed the discipline has an effect on employee performance because of the statistical t value (4,286 > 1,96) and p values (0,000 > 0,05). Discipline has no effect on job satisfaction because of statistical t value (0,959 <1,96) and p values (0,344> 0,05). Career development has an effect on job satisfaction because t value of statistic (2,822)> 1,96) and p value has a value of 0,008 < 0,05. Career development has an effect on employee performance because t value of statistic has a value 4,286 > 1,96, and p values 0,000 < 0,05. Satisfaction has no effect on the employee performance because the value of t statistic (1,272<1,96), also p value (0,211 > 0,05). Keywords: Discipline, Career Development, Satisfaction and Performance

INTER-ORGANIZATIONAL COST MANAGEMENT : PENERAPAN INTERNAL ELECTRONIC INTEGRATION, EXTERNAL ELECTRONIC INTEGRATION, DAN INTERNAL COST MANAGEMENT Galih Fajar Muttaqin
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to examine the implementing of internal electronic integration, external electonic integration in inter-organizational cost management. Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 90 respondents. Data were analyzed using SEM with the help of SmartPLS. Results from this study revealed that the variable Internal Electronic Integration, External Electronic Integration and Internal Cost Management significant impact on Inter-Organizational Cost Management. Key Word : INTER-ORGANIZATIONAL COST MANAGEMENT, INTERNAL ELECTRONIC INTEGRATION, EXTERNAL ELECTRONIC INTEGRATION, INTERNAL COST MANAGEMENT

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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