Agregat: Jurnal Ekonomi dan Bisnis
Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is issued two times annually, i.e., in March, and September.
Articles
32
Articles
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Stock Split dan Pengaruhnya Pada Return Saham

Anggraeni, Rr Tini, Hayata, Akrim

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aims to determine the effect of the stock split on the Return of each companys stock. The sample using 6 companies that conduct stock split corporation activity, recorded in Indeks Saham Syariah Indonesia (ISSI) consistently during period 2012-2016 and once joined in Jakarta Islamic Index (JII). This study uses multiple regression analysis as a tool of analysis. The result of the analysis shows that simultaneously Return On Assets (ROA), Total Assets Turnover (TATO), Earning Per Share (EPS) and Price Earning Ratio (PER) produces significant influence only on ASII and TLKM stock. Partially, Price Earning Ratio (PER) variable gives significant effect to ASII, SCMA, and TLKM stock returns. While the variable Earning Per Share (EPS) produces a significant influence on ICBP stock returns.

Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing

Larasati, Meita

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten)

Firmansyah, Amrie

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

Abstract This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has a location close to DKI Jakarta Province which is expected to have competent s in village financial management. Informants in this research are village government officers who understand the village financial management cycles. The results of this study concluded that the village financial management, in general, has been conducted accountably and transparently in accordance with the applicable rules. However, the implementation of village financial management is dominated by the head of the village government section, not the village treasurer who is supposed to the village finance management functions. This is due to the lack of standard operating procedures for village financial management, clear job description, and qualification of job competence. The low salaries in the village administration resulted in the reluctance of people to work in the village government. In addition, Rawa Burung Village does not have officers with an educational background in accounting. Keywords: village financial management, accountable, transparent

Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)

Budiandru, Budiandru, Isfa, Shabrina Saufani

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the companys accounting policies in CALK.

Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut

Mulyana, Rijal Assidiq

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The research was conducted to get the explanation and prove the influence of subjective norm, perceived behavioral control, and attitude toward theentreprenurial intention. the subject of research is the students of SMKN 12 Garut with the number of respondents 128 people, the analysis technique used is with the structural equations modelling. The results showed that subjective norms did not have a positive effect on perceived behavioral control, as well as on entrepreneurial attitudes. Meanwhile, subjective norm, perceived behavioral control, and entrepreneurial attitude simultaneously have no positive effect on entrepreneurial intention. but partially found a positive influence perceived behavioral control, and entrepreneurial attitudes towards entrepreneurial intention.

Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

Herlin, Herlin, Sari, Marlinda

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession

Determinasi Tarif Retribusi Pasar Tradisional dengan Pendekatan Willingness To Pay Dan Perbandingan Harga Pasar

Yandri, Pitri

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The new autonomous region is generally faced with the administrative adaptation problem. The adaptation is being implemented by South Tangerang Municipality. One of the adaptations is doing traditional market governance improvement to become better by setting the tarif of retribution. In theoretically, the approach to the determinate of tarif retribution can be analyzed by the variety of approaches. Two of the most widely used is the willingness to pay and market price comparative approach. Thus, this article will use those approaches to estimate traditional market tariff retribution. The results of the estimation and its elaboration are discussed further in this article

Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran

Khairunnisa, Hera

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions. Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiv-ing goods in the warehouse.

Proyeksi Potensi Fiskal DKI Jakarta 2018-2022

Yurianto, Yurianto

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The purpose of this study was to determine the fiscal potency of DKI Jakarta on 2018-2022 which cover Total Owned Resource Revenue, Fiscal Capacity, Total Revenue, Fiscal Gap, Economic Growth, Total Expenditure and Total Gross Domestic Regional Product of DKI Jakarta. This study use quantitative approach to obtain optimal results. This approach use simultaneously equation model. Simultaneously equation model are divided into five block consisting of thirty-three equation, which nineteen of them are structural equation and fourteen of them are identity equation. The results of this study showed quite promising number on economic growth of Jakarta in 2018-2022. However inflation also shows increasing number. Therefore this study recommended, for eco-nomic growth continous to grow on quality then inflation control should continue to be done with various policies especially distribution policies.

Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI

Saifudin, Saifudin, Putri, Septiani

Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aims to determine the effect of taxes, bonus mechanism, and tunneling incentive to transfer pricing decisions. Dependent Variables used in this research is transfer pricing and Independent Variables used in this study is the tax bonus mechanism, and tunneling incentive.The population in this study are all companies listed in Indonesia Stock Exchange except for those engaged in the field of finance. The sample selection using purposive sampling method with a final sample of 140 observation period of 2012-2015. The data used is taken from the secondary financial statements of the company. Data analysis techniques used in this study is the technique of logistic regression analysis. With the help of SPSS program application. The results showed that the variables and tunneling tax incentive does not affect tehadap transfer pricing decisions, whereas a variable bonus mechanism of influence on transfer pricing decisions. The coefficient of determination in this study amounted to 13.4%. Future studies are expected to add another independent variable such as an arms length.