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PENGARUH KARAKTERISTIK PENGANGGARAN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Batang Hari) Ningsih, Yulia Istia
Jurnal Ilmiah Universitas Batanghari Jambi Vol 17, No 3 (2017): Oktober
Publisher : Jurnal Ilmiah Universitas Batanghari Jambi

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Abstract

This research aims to test the influence of the characteristics of the application of budgeting, accounting information systems, and public accountability against the performance of managerial Work Unit (SKPD) Area Device Batang Hari. The phenomenon in this study is the evaluation of the Governors of the five Day Rod Unit WorkingDevice area (SKPD) because it is not able to achieve the original target of revenue (PAD) Region in the year 2014. The population of this research is the entire FinancialManager Officer Derah Unit Working Device area (SKPD) Batang Hari. Samples prepared in this research as much as 146 by using purposive sampling method. Data collected by way of disseminating a questionnaire. The research of using multiple regression analysis with Statistical Product and Service Solution (SPSS) version 22. The results of this study indicate that simultaneous budget participation variables, clarity of goals to budget, budget feedback, the difficulty of the achievement of objectives, the evaluation of the implementation of the budget, accounting information systems, and public accountability effect on managerial performance. Clarity of goalsto budget, budget feedback, evaluation, budget and public accountability in partialeffect significantly to managerial performance, whereas a variable participation budget, the difficulty of the achievement of the goals, and the application of the systemaccounting information has no effect on performance of significant managerial. The results of this research show that the independent variables the dependent variableimpact of 96.4%.Keywords: managerial performance, budget participation
Analisis Peramalan (Forecasting) Penjualan Jasa Pada Warnet Bulian City di Muara Bulian Fauziah, Fauziah; Ningsih, Yulia Istia; Setiarini, Eva
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10, No 1 (2019): Mei
Publisher : Universitas Batanghari Jambi

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Abstract

In the business world Forecasting is one of the most important factors that must be applied in a business. Forecasting is a method for estimating a value in the future by using past data effectively and efficiently. This research was conducted at Warnet Bulian City In this study, the author discusses the analysis of forecasting (Forecasting) sales of services at the Bulian City internet cafe in Muara Bulian. Forecasting is done using three methods namely the MOVA (Moving Average) method, the WMA (Weight Moving Average) method and the Exponential Smoothing Method by comparing the smallest error rate Forecasting using the MA (Moving Average) method for 3 periods is predicted the level of profit to be gained by Bulian City Warnet in August amounted to. 11,117,833 with MAD 1,487,370. Forecasting using the Weigh Moving Averages (WMA) 3 method is forecasted at 12,287,300 with MAD Error 3,016,016 while the forecast using the double exponential smoothing method is 13,522,572 with MAD 5513617,364 then the forecasting method chosen is the Single Exponential Smoothing method with the Forecast value in August 2018 9,581.69 for the The Forecast Error is MAD of 1,378,375 which is the method with the smallest error rate.
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PADAPERUSAHAAN PERDAGANGAN PERIODE 2012-2014 DI BURSA EFEK INDONESIA Ningsih, Yulia Istia
EKONOMIS : Journal of Economics and Business Vol 2, No 1 (2018): Maret
Publisher : Universitas Batanghari Jambi

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Abstract

This research aims to know the factors that affect the completeness of the disclosure in the annual report on trading company registered in BEI 2012-2014 year. The selection of the sample using a purposive sampling. Based on the criteria of the 45 companies that become the population, retrieved 15 companies that are being sampled in this study. The independent variable in this study is the liquidity, leverage, net profit margin, the companys size and age of the company. While the dependent variable is represented by the level of disclosure of information in the annual report with the awarding of the score over the disclosure items that are listed in the annual report. The results of this research show that partially during the period of 2012-2014 for the size of the companys positive effect towards completeness of disclosure in the annual report. As for liquidity, leverage, net profit margin, and the age of the company does not affect the completeness of the disclosure in the annual report. Simultaneously influence among variables showed a non towards completeness of disclosure in the annual report.Keywords: Disclosure annual report, liquidity, Leverage, Net Profit Margin, the companys Size, age of the company
Pengaruh Corporate Governance Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 (Studi pada Perusahaan yang Memperoleh CGPI Tahun 2014 – 2017) Damanik, Eva Setiarini; Ningsih, Yulia Istia
Ekonomis: Journal of Economics and Business Vol 3, No 1 (2019): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.273 KB) | DOI: 10.33087/ekonomis.v3i1.51

Abstract

The objectives of this study is to find out the influence of good  corporate governance (GCG) towards the corporate performance. Independent variable in  this research is good  corporate governance.  This variable is measured with an instrument developed by  IICG in the form of corporate governance perception index (CGPI). CGPI contains the score of the survey’s result related to the application of corporate governance by the Companies throughout Indonesia. Meanwhile the dependent Variable of this research is the Performance of the Company on their finances measured with “return on equity and Tobin’s Q. The Sample of this study is company which is registered in Indonesian Stock Exchange and joined CGPI Programs in 2014, 2015, 2016 and 2017 taken by using purposive sampling method. This study used simple linear regression analysis method. The result of this study : (1) Corporate governance has a positive impact on ROE (2) Corporate governance has not an impact on Tobin’s Q
Pengaruh Inflasi, Kurs, Suku Bunga, dan Harga Minyak Dunia Terhadap Indeks Harga Saham Industri Pertambangan di Bursa Efek Indonesia Periode 2012-2015 Ningsih, Yulia Istia; Muthmainnah, Muthmainnah
Ekonomis: Journal of Economics and Business Vol 3, No 1 (2019): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.011 KB) | DOI: 10.33087/ekonomis.v3i1.52

Abstract

This study aims to determine how the influence of inflation, exchange rates, interest rates, and world oil prices on the mining industry stock price index in the period 2012-2015. The object in the 2012-2015 research period is mining companies on the Indonesia Stock Exchange. The population used in this study were 31 mining companies and was based on a purposive sampling method which produced a sample of 11 companies. The dependent variable is represented by the mining industry stock price index, while the independent variables in this study are inflation, exchange rates, interest rates, and world oil prices. Partially the results of this study indicate that during the 2012-2015 period the variable exchange rates and world oil prices affected the mining industry's stock price index, while inflation and interest rates did not affect the stock price index mining industry. Simultaneously shows the influence of independent variables on the mining industry stock price index.