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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
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 12 Documents
 1   2 
Search results for , issue "Vol 15, No 2 (2020)" : 12 Documents clear
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Heni Mawarti; Yuli Chomsatu; Purnama Siddi
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.6933

Abstract

This study aims to discuss and analyze the factors that influence cash holding in manufacturing companies listed on the Indonesia Stock Exchange. Research variables are cash flow, growth opportunities, and dividend yields. Population received 166 companies, obtained a sample of 48 companies selected by purposive sampling technique. The study uses secondary data with an observation period of 1 (one) year, namely 2018. Based on the results of multiple linear regression, states that cash flow has no significant effect on cash holding, growth opportunities have a significant positive effect on cash holding, and dividend yields have a significant positive effect on holding cash. The results of the study are expected to be used as material for consideration by the company's management for the purpose used to manage cash in the company, because cash management is needed so that deficiencies can occur in the company's finances.
Pengaruh Integrated Reporting Terhadap Asimetri Informasi Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Pemenang Asia Sustainibility Report Award (ASRA) Fadila Kurniawati; Nurmala Ahmar; Dwi Prastowo Darminto
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.8836

Abstract

ABSTRACT            The purpose of this study were examine and analyze the effect of the presentation of elements of integrated reporting toward information asymmetry with earning quality as a moderation in the winners company 2018 of Asian sustainability award (ASRA) with 36 observations for the period 2017-2018. The method of data analysis in this study was Stuctural Equation Modeling (SEM) with Partial Least Square (PLS) approach using the WarpPLS 5.0 program. The results of this study are elements of integrated reporting of organizational governance, business models and future prospects directly influence information asymmetry. While the integrated reporting elements of the organization's description and external environment, organizational governance, business models, strategy and allocation, performance, and the basis for disclosing the elements affect the information asymmetry with earnings quality as a moderating factor. Earnings quality as a moderating variable also directly influences information asymmetry. The contribution of this study adds a reference for further research.
Pengaruh Modal, Promosi, Dan Lokasi Terhadap Tingkat Pendapatan Pedagang Fast Food (Studi Kasus di Geudong Kecamatan Samudera Kabupaten Aceh Utara) Nuraida Nuraida; Suryani Suryani; Ismaulina Ismaulina
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7594

Abstract

Fast food traders in Geudong are traders who come to earn income to meet the needs of their families, it's just that the income of fast food traders in Geudong must move to a new location, so there are several factors that influence it and also become the focus of this research. The purpose of this study was to determine the variables of capital, location and promotion simultaneously or partially influence the income of fast food traders in Geudong, Samudera District, North Aceh Regency. This research is a type of field research with a quantitative approach and the number of samples studied is 25 fast food traders in Geudong. This study uses a questionnaire with calculations using the likert scale. Based on the results of the study it was found that partially the capital variable gained a significant value of .002, the promotion variable had a significant value of 0,000, as well as the location variable which had a significant value of 0,002, so all the results were significant <0.05 thus this study rejected H0 and accept Ha. Then simultaneously all the independent variables namely capital, promotion, and location significantly influence the dependent variable because Fcount> Ftable (11,306> 3.05) and significant 0.000 <0.050, it can be concluded that the independent variables namely capital, promotion, and location have an effect on traders fast food in Geudong 
Pengaruh Analisis Fundamental Terhadap Harga Saham Pada Industri Otomotif di Bursa Efek Indonesia Periode 2013-2017 Dematria Pringgabayu; Hendriady de Keizer; Siti Dwi Hardiyanti
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7941

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Fundamental Terhadap Harga Saham Pada Industri Otomotif di Bursa Efek Indonesia Periode 2013-2017. Jumlah perusahaan industri otomotif yang menjadi sampel pada penelitian ini adalah sebanyak 11 perusahaan yaitu yaitu PT. Astra International Tbk. (ASII), PT. Astra Otoparts Tbk. (AUTO), PT. Indo Kordsa Tbk. (BRAM), PT. Goodyear Indonesia Tbk. (GDYR), PT. Gajah Tunggal Tbk. (GJTL), PT. Indomobil Sukses Internasional Tbk. (IMAS), PT. Indospring Tbk. (INDS), PT. Multistrada Arah Sarana Tbk. (MASA), PT. Nipress Tbk. (NIPS), PT. Prima Alloy Steel Universal Tbk. (PRAS), dan PT. Selamat Sempurna Tbk.(SMSM). Metode yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Variabel Current Ratio, dan Price Earning Ratio tidak berpengaruh terhadap harga saham pada Industri Otomotif Indonesia dan hanya Net Profit Margin dan  Earning Per Share yang berpengaruh terhadap harga saham pada Industri Otomotif Periode 2013-2017. Secara simultan F hitung sebesar 7,162 > F tabel sebesar 2,56, variabel Current Ratio, Net Profit Margin, Price Earning Ratio, dan Earning per Share berpengaruh terhadap harga saham
Pencatatan dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Tahun 2018 Pada UKM Sektor Perdagangan di Kabupaten Bandung Irene Sukma Lestari Barus; Harry Suharman
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.9104

Abstract

ABSTRACTThis research contributes to the Small and Medium Enterprises in recording business transactions using the Small and Medium Entity Financial Accounting Standards (SAK EMKM) in 2018. Financial statements are made in the form of a Balance Sheet, Income Statement and Notes to Financial Statements . This is a qualitative study conducted to MSEs in Bandung Regency. Sources data from Interview Unstructure and Focus Gorup Discussion. The recording system that has been conducted generally uses a cash basis rather than an accrual basis. The results of this study propose that the recording system carried out consists of a periodic system and an accrual-based pepertual system. 
Pengaruh Likuiditas Terhadap Nilai Perusahaan Melalui Struktur Modal Dan Profitabilitas Ratna Uli; Wawan Ichwanudin; Emma Suryani
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.6795

Abstract

This study aimed to determine the effect of variable liquidity on firm value with capital structure and profitability as an intervening variable in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2013-2017. In this study the liquidity variable was proxied by the current ratio, the capital structure was proxied by the debt to equity ratio, profitability was proxied by return on assets and the firm value was proxied by price book value.  The sample used in this study was 15 companies in the food and beverage sub-sector listed on the Indonesia stock exchange for the period 2013-2017. The data analysis method used in this study was the causal step method, and data testing was done with the help of SPSS 22 software. The results of this study indicated that (1) liquidity had a positive and significant effect on firm value, (2) liquidity had a negative and significant effect on capital structure, (3) capital structure had no effect on firm value, (4) liquidity did not affect profitability, (5) profitability had a positive and significant effect on firm value, (6) capital structure was not able to mediate the effect of liquidity on firm value, (7) profitability was not able to mediate the effect of liquidity on firm value
Pengaruh Kemampuan Kerja Terhadap Prestasi Kerja Pegawai Pada Dinas Perumahan Dan Kawasan Permukiman Kabupaten Bima Muhammad Amar Makmun; Jaenab Jaenab
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7625

Abstract

The purpose of this study is to find out and analyze the Effect of Significant Work Ability on Employee Job Performance at the Bima Regency Housing and Settlement Office. The type of research used is associative, with a sample of 68 respondents. The sampling technique used was purposive sampling. Data collection using a questionnaire with a Likert measurement scale. Data analysis methods used are validity test, reliability test, simple linear regression, simple correlation, determination test and t test (two parties). The results of this study concluded that work ability did not have a significant effect on work performance in the Bima Regency Housing and Settlement Office, where the t value was 1.356 smaller than the t table value of 1.996 (1.356 <1.996) with a significance value of 0.180 greater from 0.05 (0.180> 0.05).
Pengaruh Expanded Marketing Terhadap Minat Berkunjung Di Museum Asi Mbojo Yogi Arief Wijaksono; Muhajirin Muhajirin
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7638

Abstract

Tourism has now become a global need. The development of increasingly rapid globalization is very influential on the development of industry, including the tourism industry. Currently the tourism industry is part of one of the central foreign exchange earners for developing countries including Indonesia. The aim to be achieved is to increase expanded marketing of visiting interest in the Asi Mbojo museum. The data used is primary data. The research sample of 70 visitors who visited the ASI MBOJO museum. Data analysis tool in this research uses simple linear regression. The results of this study indicate that expanded marketing influences the interest in visiting the museum Asi Mbojo. 
Analisa Daya Minat Karyawan Industri Melanjutkan ke Program Magister Teknik: Studi Kasus Industri Manufaktur Cilegon Anton Irawan; Sjaifuddin Sjaifuddin; Indar Kustingsih; Teguh Kurniawan
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7647

Abstract

Chemical Engineering was one of the fields of engineering to process raw materials into more useful materials. Starting in beginning of 2019, Sultan Ageng Tirtayasa University (UNTIRTA) has a Chemical Engineering postgraduate program based on SK Menristekdikti No. 88 / KPT / I / 2019. Based on this permit, the postgraduate program has a chemical engineering study program and the next was to get as many Untirta chemical engineering graduate students. Untirta postgraduate chemical engineering students can come from undergraduate students who have just completed bachelor or graduate level lectures who have worked in industry, business or government. It is not yet known specialization of prospective graduate students from new graduates or persons who are already working so it is necessary to conduct a test of specialization of prospective students to the chemical engineering study program Untirta                      post-graduation. An interest test was obtained by research conducted through the process of distributing questionnaires and interviews to prospective graduate students. The purpose of this study is to obtain data of interest from chemical engineering graduates in Banten Province to proceed to the Untirta chemical engineering postgraduate study program which will be useful to maximize getting as many students as possible to the Untirta chemical engineering graduate program. The initial stage of this research is a comparative study with other universities that already have a postgraduate program in Chemical Engineering. The choice is to go to the Muslim University of Indonesia (UMI) because UMI has a relatively large number of postgraduate courses with not many locations in the Chemical Industry. The results of the analysis of respondents that respondents from high school / vocational teachers need to be facilitated to strengthen the knowledge of vocational school teachers in the field of Industrial Chemistry. The interest of prospective Masters students in Chemical Engineering Untirta can be increased through the promotion path to the HRD at work as well as intensive promotion through social media channels. Cost constraints can be found solutions through project scholarships from industry. Information technology will be a solution in solving the problem of distance and time in attending lectures in the Chemical Engineering Untirta. 
Persepsi Mahasiswa Akuntansi Terhadap Faktor-Faktor Yang Mendorong Pemilihan Profesi Akuntan Publik Margareta Yopeng; Aprina Nugrahesthy Sulistya Hapsari
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.7964

Abstract

This study aims to determine the factors that encourage students' interest to choose the profession as a public accountant in terms of financial rewards (salary), work environment, professional training, professional recognition and herding. The research expected to provide an overview of the factors that encourage a person to choose the profession as a public accountant. This research uses a qualitative descriptive that using descriptive analysis method through primary data in the form of a questionnaire distributed directly to the respondents. The population in this study are Accounting active student class of 2016, that use sample size of 80 respondents and calculated using the Slovin. The results indicate that financial rewards (salary), work environment, professional training, professional recognition and herding are the driving factors in choosing the public accounting as a profession.

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