Elva Nuraina
Program Studi Akuntansi, Fakultas Ekonomi, IKIP PGRI, Madiun, Indonesia Jalan Setia Budi 85 Madiun, Jawa Timur 63118

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LABA, ARUS KAS OPERASI DAN AKRUAL SEBAGAI PENENTU LABA OPERASI MASA DEPAN

Jurnal Dinamika Manajemen Vol 2, No 1 (2011): March 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

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Abstract

Penelitian ini menguji dampak dari pendapatan operasional, arus kas operasi dan akrual terhadap laba operasi perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2006-2007. Laba masa depan perusahaan adalah hal yang sangat penting untuk menilai tingkat pengelolaan suatu perusahaan. Variabel-variabel yang dapat digunakan untuk prediksi laba perusahaaan di masa depan penting untuk diketahui karena akan berdampak pada keputusan investasi para investor. Adapun sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2006-2007, yang dipilih dengan menggunakan metode purposive sampling. Hasil regresi berganda menunjukkan bahwa laba operasi, arus kas operasional, serta akrual memiliki pengaruh signifikan terhadap laba operasi masa depan. This research examined the impact of operating income, operating cash flow and accruals on future operating income for a sample of manufacturing company listed in Indonesian Stock Exchange over the period of 2006 to 2007. The Company’s future earnings are very important aspect in determining the company’s stock price. In addition, the prediction of company’s profit in the future is essential to be investigated since it has investment decision impact. Purposive sampling method is applied as sampling technique of this study. The results show that operating income, operating cash flow and accrual have significant influence on the firm future operating income.

PERBEDAAN PERSEPSI AKUNTAN PENDIDIK DAN MAHASISWA PRODI AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012
Publisher : Jurnal Dinamika Akuntansi

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Abstract

Penelitian ini bertujuan untuk menentukan perbedaan persepsi akuntan pendidik san mahasiswa prodi akuntansi terhadap kode etik IAI.  Analisis penelitian ini berdasarkan pada jawaban responden yang didapatkan dari questionaire. Questionaire tersebut telah disebarkan di kota Malang. Populasi penelitian ini adalah akuntan pendidik dan mahasiswa prodi akuntansi. Uji hipotesis dilakukan dengan menggunakan alat analisis statistik yaitu independent t-test sampel  dengan SPSS 17. Hasil dari penelitian ini menunjukkan bahwa ada perbedaan persepsi antara mahasiswa prodi akuntansi dengan akuntan pendidik tehadap kode etik IAI. Untuk penelitian selanjutnya wilayah, subjek dan variabel penelitian diharapkan lebih akurat dan diperluas.This study aims to determine the differences between accounting educators’ and accounting students study program’s perceptions to the IAI Code. The analysis is based on the respondents’ answers which are obtained through questionnaires, distributed in the city of Madiun. The population of this study is accounting educators and college students of accounting in the city of Madiun. The hypothesis testing is done by  using statistical analysis tool; it is the independent samples t-test w hich uses SPSS 17 (Statistical Packages for Social Science).  The result of study indicates that there are differrent perceptions between accounting students and accounting educators in viewing the IAI code. For further research, it is expected that the area, subject, and variables of research should be more accurate and expanded.

REAKSI PASAR SEBAGAI DAMPAK PUBLIKASI DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2004 - 2006)

PRESTASI Vol 10, No 2 (2012): Desember Prestasi
Publisher : PRESTASI

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Abstract

This study aims to examine the effect of dividend announcement to the market reaction. Market reaction can be seen from the changes in stock returns and trading volume activity during the windows period. The sample in this study is a manufacturing company declared a cash dividend and shares actively traded on the Indonesia Stock Exchange in 2004-2006. The selection of the sample using purposive sampling method, and obtained a sample of 13 companies. The method of data analysis using paired samples t-test. Based on the data analysis, it can be concluded that there is no difference in stock returns during the period five days prior and five days after the dividend announcement. It means the dividend announcement have no effect on stock returns. This is indicated by a significance value of 0.552. Test results on trading volume activity indicates that there is no difference in the trading volume activity during the period five days prior and five days after the dividend announcement. It means that dividend announcement have no effect on trading volume activity. This is demonstrated by the significant value of 0.563.Keywords: Stock Returns, Trading Volume Activity, Dividend Announcement, Paired Sample t-Test.

RELEVANSI HASIL UAN TERHADAP PRESTASI BELAJAR MATA KULIAH DASAR-DASAR AKUNTANSI PADA MAHASISWA PROGRAM STUDI PENDIDIKAN AKUNTANSI IKIP PGRI MADIUN

Jurnal Pendidikan Vol 14, No 1 (2008)
Publisher : Jurnal Pendidikan

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Abstract

This research serves an analysis to prove the relevance of the score of National Standardized Test towards the achievement in Dasar-Dasar Akuntansi subject for the students of Accounting Department Study Program, IKIP PGRI Madiun. The population of this research cover the students of Accounting Department Study Program, semester one, term 2006/2007. Data resources of this research consist of documents taken from records of students’ standardized national test score and academic achievement record.The data are then analyzed under the statistic analysis of correlation product moment formulae by the significant rate of 95 which results in operating r of 0.279 less than table r of 0.361. This shows that the score of standardized national scores do not make any significance on the achievement in the subject of Dasar-Dasar Akuntansi I of the students of IKIP PGRI Madiun, in the way that the alternative hypothesis is rejected.Key Terms : UAN score, Achievement, Basic Accounting

Peningkatan Soft Skill Mahasiswa Melalui Pendidikan Magang Kewirausahaan

Jurnal Pendidikan Vol 15, No 2 (2009)
Publisher : Jurnal Pendidikan

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Abstract

The objectives of entrepreneur apprenticeship education of the students of IKIP PGRI Madiun are: 1) to develop the students achievement in softskill/technology, work and entrepreneurship experience; 2) to motivate students to become entrepreneurs; 3) to enable students to get practical experience; and 4) to establish partnership between IKIP PGRI Madiun and PKPRI Madiun Municipality.Output targets of the apprenticeship are: 1) the participants obtain the skill for managing business, 2) 50% of the participants can arrange business plan, 3) the participants master marketting management, 4) it establishes the healthy partenership between IKIP PGRI Madiun and PKPRI Madiun Municipality.The specific success criterion shows that all 8 participants are able to arrange business plan. The indicator of apprenticeship success  can not be recently measured because of their being of part-timer business conduct. Keywords  :  softskill, entrepreneur, apprenticeship.

PERANAN INFLASI, BI RATE, KURS DOLLAR (USD/IDR) DALAM MEMPENGARUHI INDEKS HARGA SAHAM GABUNGAN (IHSG)

Jurnal Dinamika Manajemen Vol 6, No 1 (2015): March 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

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Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai Pengaruh Tingkat Inflasi, BI Rate, Kurs Dollar (USD/IDR) terhadap Indeks Harga Saham Gabungan (IHSG). IHSG merupakan salah satu indeks yang sering diperhatikan investor ketika berinvestasi di Bursa Efek Indonesia. Oleh karena itu, penulis ingin meneliti lebih dalam mengenai faktor-faktor yang berpengaruh terhadap IHSG. Populasi dalam penelitian ini adalah keseluruhan data closing price bulanan dari tingkat inflasi, BI RATE, Kurs USD/IDR dan Indeks Harga Saham Gabungan (IHSG) periode Januari 2006 sampai Desember 2013. Teknik pengambilan sampel yang digunakan adalah sampel jenuh yang mana semua populasi dijadikan sampel. Penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Tingkat Inflasi, BI Rate dan Kurs Dollar (USD/IDR) berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG). Pengujian secara simultan variabel Tingkat Inflasi, BI Rate dan Kurs Dollar (USD/IDR) berpengaruh signifikan terhadap Indeks Harga Saham Gabungan (IHSG).

UPAYA MENCIPTAKAN WIRAUSAHA BARU MANDIRI BERBASIS IPTEKS DAN KEARIFAN LOKAL

Jurnal Terapan Abdimas Vol 1, No 1 (2016)
Publisher : Jurnal Terapan Abdimas

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Abstract

IKIP PGRI has always had a commitment to establish an independent mindset in students, for the students equipped with the adaptive ability of science, has leadership and entrepreneurial spirit. Therefore entrepreneurships spirit among the students for the sake of the next generation job creators need to be cultivated. The realization of this commitment IKIP PGRI Madison follow science and technology program for entrepreneurship (IBK) with the aim of developing human potential as young entrepreneurs, independent, based on local knowledge of the higher education and the establishment of outcome-based self-eleven new science and technology entrepreneurs who are ready to do business in community per year, the product of new entrepreneurial students have the advantage of science and technology, better known products produced by student entrepreneurs (PKMK) by the public, increasing the business management of students who have started businesses (oyster mushroom cultivation, the creation of a variety of zipper into a bag and wallet, Pecel Origiri and Yoghurt various flavors) and the publication of the results in the journal IBK entrepreneurship programs. The methods used to recruit participants Ibk tenants based on the success of the team in the delivery of new entrepreneurs Ibk independently in the first year. The number of tenants who started the business in the first year as many as 11 people were divided into 4 groups of businesses. Realization of IKIP PGRI Madison IBK program has accomplished 100%. The work program has been implemented: Socialization, debriefing, internship, start up bussiness, implementation and monitoring of business activities on an ongoing basis by IBK Team PGRI Madison Teachers Training College and a business center complete shop means the student as a student business center, workshop, final report. Pembinanaan process, directing, monitoring and evaluation of business activities will be carried out by a team of tenants and UPPK IBK (Training and Enterprise Development Unit) on a regular basis with the aim to give birth to new entrepreneurs in the IKIP PGRI student Madison as creator of employment generation. Keywords: Entrepreneurial self, science and technology, Local Wisdom

Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Hutang Dan Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

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Abstract

AbstractThis study aims to test empirically: 1)the influence of institutional ownership on corporate value, 2)the effect of firm size on firm value, 3)the influence of institutional ownership on debt policy, 4)the effect of firm size on debt policy. The population in this study is a public company in Indonesia Stock Exchange with manufacturing companies in the sample. Sampling method using purposive sampling. Analytical techniques used in this study using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The results showed that 1) the institutional ownership has a significant effect confirm value, 2) the size of the company has a significant effect on firm value, 3) institutional ownership have a significant effect on corporate debt policy, 4) firm size had no significant effect on corporate debt policy.

Laba, Arus Kas Operasi dan Akrual sebagai Penentu Laba Operasi Masa Depan

Jurnal Dinamika Manajemen Vol 2, No 1 (2011): March 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Penelitian ini menguji dampak dari pendapatan operasional, arus kas operasi dan akrual terhadap laba operasi perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2006-2007. Laba masa depan perusahaan adalah hal yang sangat penting untuk menilai tingkat pengelolaan suatu perusahaan. Variabel-variabel yang dapat digunakan untuk prediksi laba perusahaaan di masa depan penting untuk diketahui karena akan berdampak pada keputusan investasi para investor. Adapun sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2006-2007, yang dipilih dengan menggunakan metode purposive sampling. Hasil regresi berganda menunjukkan bahwa laba operasi, arus kas operasional, serta akrual memiliki pengaruh signifikan terhadap laba operasi masa depan. This research examined the impact of operating income, operating cash flow and accruals on future operating income for a sample of manufacturing company listed in Indonesian Stock Exchange over the period of 2006 to 2007. The Company’s future earnings are very important aspect in determining the company’s stock price. In addition, the prediction of company’s profit in the future is essential to be investigated since it has investment decision impact. Purposive sampling method is applied as sampling technique of this study. The results show that operating income, operating cash flow and accrual have significant influence on the firm future operating income.

PENGARUH PAJAK DAERAH DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA DAERAH KABUPATEN MADIUN

Assets: Jurnal Akuntansi dan Pendidikan Vol 1, No 1 (2012)
Publisher : Universitas PGRI Madiun

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pajak daerah dan dana alokasi khusus terhadap belanja daerah Kabupaten Madiun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang terdiri dari peraturan bupati, Laporan pendapatan asli daerah tahun Laporan Dana Alokasi Khusus tahun dan laporan realisasi anggaran belanja daerah. Metode yang dilakukan dalam penelitian ini adalah metode penelitian kuantitatif dengan menggunakan tehnik analisis regresi linier berganda dan uji hipotesis diolah dengan SPSS. Hasil Analisis data menunjukan bahwa pajak daerah berpengaruh secara positif dan signifikan terhadap alokasi belanja daerah karena pajak daerah merupakan bagian dari pendapatan asli daerah yang terbesar. Dana Alokasi Khusus tidak berpengaruh secara signifikan terhadap alokasi belanja daerah, karena kebutuhan sulit diperkirakan dengan rumus alokasi umum dan kebutuhan merupakan komitmen atau prioritas nasional. Pajak daerah dan dana alokasi khusus secara simultan berpengaruh secara positif dan signifikan terhadap alokasi belanja daerah.