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Journal : Jurnal Ilmiah Akuntansi dan Keuangan

ANALISIS PEMANFAATAN ANGGARAN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) DI SMP NEGERI SE-KECAMATAN KEBUMEN

JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

Operational grant school next abbreviated as BOS is a central government program in providing funding the school fees of the students for a unit of primary and secondary education compulsory nine years. The purpose of this research is to know the influence of human resources students, the time of BOS funds are distributed, and effectiveness of infrastructures on the utilization of budgetary BOS funds. The method that used in this research is the descriptive method with the quantitative approach. Data collection methods used are observation, the literature study, and questionnaire. The data analysis of this research used regression analysis linear multiple by using SPSS version 16. The result of this research shows that from human resources students variable is 0,632 influential not significant impact on the use of the BOS funds. The time of BOS funds are distributed is 0,036 and effectiveness of infrastructures is 0,000 influential in a significant impact on the utilization of budgetary BOS funds. The Problems in this research are lack of knowledge about BOS funds and the distribution of BOS funds that are not timely. The advice that given from this research are: (1) forthe schools should be held socialization about the BOS funds. (2) For the committee of the schools should check the reports that had made by the school. (3) The management of using more improve the quality of the facilities infrastructure in order to support the process teaching.   Keywords : Human resources, the time of BOS  funds distributed, the effectiveness of infrastructures, and utilization of the BOS fund.

ANALISIS EFEKTIVITAS, PERTUMBUHAN DAN KONTRIBUSI RETRIBUSI TEMPAT KHUSUS PARKIR TERHADAP PAD DI DINAS PERINDAGSAR KABUPATEN KEBUMEN

JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 6 No 1 (2017): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

In order to improve the provision of services to the public in the field of parking, environmental arrangement, and order, and as a source of local revenue (PAD), serious and consistent effort is required. In order to achieve the service and implementation of development effectively, each region must be creatively able to create and encourage the increase of local revenue sources. One of the potential sources of Local Revenue (PAD) is from the parking services sector. The purpose of this analysis is to know the level of effectiveness and growth rate of Parking Parking Placement Levies (RTKP) and to know how big contribution of realization of Levy Parking Parking Area (RTKP) to Local Revenue (PAD) in Trade and LLMarket Service Office of Kebumen Regency . The main problem is how the level of effectiveness and growth rate of Parking Parking License (RTKP) and how much contribution of Parking Area Specific Levy (RTKP) to Local Own Revenue (PAD) in 2013-2015 at Trade and Market Service Office of Kebumen Regency. Namely the method of quantitative analysis, the data used are primary data and secondary data. The method of preparation used in this research is descriptive method of analysis. From the result of the analysis of the effectiveness of the realization of the acceptance of Parking Parking Places (RTKP) of the Department of Industry and Trade and Market Management Kebumen Regency can be said to be very effective because the effectiveness criteria is more than 100%. Positive growth with averages of 2014 and 2015 showed a positive growth of 102.125%. And the contribution of the realization of Local Parking Revenue (RTKP) revenue over the period of three years from 2013 to 2015 tends to increase with average showing contribution which is included in medium criterion that is with percentage equal to 21,84%.

ANALISIS FUNDAMENTAL SAHAM DI SEKTOR ASURANSI ( Studi Kasus Di Bursa Efek Indonesia 2014-2017)

JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 2 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

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Abstract

This study aims to determine the prospect of growth and fair value of a stock by using fundamental analysis with EPS method (Earning Per Share and PER (Price To Earning Ratio) in determining an investment.The research method used is by using descriptive method with qualitative approach from the Report Annual Finance in 7 companies in the insurance sector. The result of this research is that the insurance sector experienced a fairly slow growth but still produce earnings.Experienced rankings of 7 companies in the insurance sector in 2018 quarter was ASRM of 283.95 medium the lowest PER level is ASDM of 5.15x. But if viewed from the market capitalization and the number of shares in circulation then the fair value is ASDM with the result then if you have to choose then that will be selected is a low PER with the number of shares outstanding smaller . The Per To Earning Ratio The ratio to PBV (Price Book Value) results in a decision to buy or sell stock prices. Keywords: Fundamental Analysis, PER and PBV

Co-Authors . Indarto ., Yusetyowati Abdullah, Teuku Aceng Komarudin Mutaqin Achmad subhi Gumilar Adyatma, Rengga Agus Supriyadi Agus Yodi Gunawan Ahmad Sofwan Ahmad Yusron, Ahmad Akriono, Muhammad Luqman Amri, Khabib Saiful Andries Lionardo, Andries Ani Rusilowati Anis Khiyaroh, Anis Arca Datam Sugiarto, Arca Datam Arif Budi Satrio Ash Shiddiq, Dimas Ghufron Ash-Shiddiq, Dimas Ghufron Askin, Askin Askin, Askin Astuti, Desi Widi Aulanni’am a Aziza, Siti Nur Budi Prayitno BUDI SETIADI DARYONO Cahyono Purbomartono DAHRI, IRSYAD Dani, Andrea Tri Rian Denny Irbianto Devi, Mike Indriana Dinda, Susanne Dini Siswani Mulia Djumadi Djumadi Edijatno Edijatno Eka Dewi Nurjayanti Eka Haryani, Eka Eko Prasetyo Eko Pudjadi, Eko Elida Novita Endah Subekti Endang Semiarti Erly Anna Rosita Ernawiati, Eti Ervi Rachma Dewi, Ervi Rachma F. Parasmawati Firman Fuad Wirakusumah Fitri, Susi Gofar Ismail Hamid Ahmad Hardiyanto Hardiyanto Hari Wijayanto Harsi D. Kusumaningrum Heri Nugroho Hery Maryanto, Hery Husaini . Husin, Farid I Wayan Suteja Ikhwanudin Ikhwanudin Indarto - Indarto Indarto Indriani . Ishak Abdulhak Istanto Istanto Istianah Istianah Jang, Soenghoe JB. Suparyatmo Suparyatmo, JB. Suparyatmo Jenny Ratna Suminar Joko Suryanto Joko Tri Sujiwo Khairunnissa, Aulia Khoiriyah, Naila Ulfa Komalasari, Gantina Lalu A. Zaenuri Latipah, Latipah Lawrie, Muhammad Dylan Lepong, Piter Lepong, Piter lina marlina, lina LUKMAN ILHAM, LUKMAN Lutfi Aris Sasongko M Nur Ihsan Malihatin Munawaroh, Malihatin Martha Lulus Lande, Martha Lulus Masyhudi, Lalu Mateus Sakundarno Adi, Mateus Sakundarno Moh. Djazari Muhamad Afandi, Muhamad Muhammad Ade Salim Muhardjo Pudjojono, Muhardjo Muslim, Khaerul Nadjadji Anwar Nafrida Ulfah, Nafrida Nanang Sugiarto Nanda Arista Rizki Nasir Saleh Nathan Hindarto Nieke Karnaningroem Nina Fitriyati Ningtias, Rahayu Ninik Hasanah, Ninik Nuada, I Wayan Nugraha E. Suyatma, Nugraha E. Nugroho Arifianto Nur Ducha Nur Hidayah, Afifah Nurjazuli Nurjazuli NURTITI SUNUSI Pradana, Hendra Andiananta Pramudya Annisa Firdausi Pratiwi Trisunuwati Puji Wahyumi, Puji Rahmadiyanti, Ridhani Ramdani, Aulia Ratna P, Kenah Renan Subantoro Rini Rita T. Marpaung Risma Sake, Risma Rita Irma, Rita Rossi Prabowo Rosyid Ridho Royaningsih, Nanik RUBEN DHARMAWAN Saefudin Saefudin Sahat, Afro Aransa Sasono Wibowo Satrijo Budiwibowo, Satrijo Saud Irsyad, Nasihin Savitri, Intan Maya Setiawan Setiawan Setyono, Bagus Dwi Hari Shinta Arum Wahyuningsih, Shinta Arum Shofia Nur Awami Sitti Raodhah, Sitti Soekarsono Hardjono, Soekarsono Sri Hartini Sri Heny Wahyuningsih, Sri Heny Sri Suparwitri, Sri St. A. Rahayuningsih Stiawan, Agus Sucipto Sucipto Sudaryati ., Sudaryati Suhardjo Widodo Dan, Suhardjo Widodo Suhartono Suhartono Suharyo Hadisaputro Sukadi, Desi Rahmawati Sukarti Moeljopawiro Suprapti Supardi Suprati Supardi Supriyanto Supriyanto Suroso . Susiarno, Hadi Sutawanir Darwis Sutiman B. Sumitro Sutrisno sutrisno Suyadi Suyadi Suyitno Suyitno Suyoto Suyoto Syahrul Basri Syaripuddin Syaripuddin Tino Bachtiar, Tino TITIK SUNDARI Tri Jalmo Trinil Susilawati Utami Dyah Syafitri Utami Kurniawati Wildana Latif Mahmudi, Wildana Latif Yanti Setianti Yudhatama, Tri Galih Yudi Widodo Yulianto Nugroho Yulianty Yulianty Yulinah S, Elin Yuwono Yuwono Zulkifli Zulkifli