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INDONESIA
Accounting
ISSN : 14113880     EISSN : -     DOI : -
Core Subject : Economy,
Pertama-tama kami mengucapkan puji syukur kehadirat Allah SWT atas penerbitan Jurnal Ilmiah “EKONOMI & KEWIRAUSAHAAN”.
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Articles 75 Documents
EFFECT ADDEB ECONOMIC VALUE ADDED (EVA), EARNINGS, AND OPERATIONS OF RETURN FLOW MANUFACTURING COMPANY SHARES ARE REGISTERED IN THE BEI PERIOD 2004-2007 Aprilia, Ari
Accounting 2010
Publisher : Accounting

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Abstract

EVA (Economic Value Adebb) is the added value produced by subtracting a company capital costs incurred as a result of investments made. Earnings represents net income before extraordinary accounts. Operating cash flow is cash flow from normal business operation which is the difference between profit and sales and after-tax cash operating expenses over operating revenues. While the stock return is the profit earned from ownership of shares of the investments made. The author would like to know the influence of EVA, earnings, and operating cash flows to stock return either partially or simultaneously. This research is an empirical study using data from 27 manufacturing companies in the sample period 2004 up to 2007. The data analysis technique used is by using t-test, F test, and R2.Dengan using SPSS version 15 obtained the following results: (1) EVA positive effect is not significant to return with a probability error rate 0.176 larger than the significant level expected that 0.050. (2) Earnings significant positive effect on stock return with a probability of 0.013 error rate significantly smaller than the expected level of 0.050. (3) Operating cash flow is not significant negative effect on stock return with a probability of 0.413 error rate significantly greater than the expected level of 0.050. (4) Together EVA, earnings, operating cash flow was not significant positive effect on stock return with a probability of 0.070 error rate greater than expected at a significant level of 0.050. Keyword : EVA, Earning, Stock, Manufacture
FINANCIAL PERFORMANCE OF MANDIRI BANK AS AN THE BANK RECAPITALIZATION AFTER MERGERS. Yulianti, Christina Eka
Accounting 2010
Publisher : Accounting

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Abstract

Since 1997 Indonesia was hit by the economic crisis that caused all the potential to weaken the economy including the financial services sector. The weakening of the financial services sector, particularly banks greatly affect the real sector activities. In addressing the government made it policy to restructure SOE. One way is to merge four state banks into one bank, namely Mandiri Bank, Mandiri Bank hoping to fulfill their function as financial intermediaries that support real sector in Indonesia. Previous research shown that the performance of four state banks namely Bank Exim, Bank BDN, BBD Bank, and Bank Bapindo before the merger is not healthy. This study analyzes the performance of Bank Mandiri past eight years with the ratios ROA, ROE, DER and DTAR. The result of calculation of this ratio is also supported by NPL ratio, CAR, and LDR in 2005. Keyword : Bank, Financial, Merger, Recapitalization
EFFECT OF INFLATION ON THE FINANCIAL REPORTS PRESENTATION : CONSTANT RATE ANALYSIS METHOD Hatta, Atika Jauharia
Accounting 2010
Publisher : Accounting

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Abstract

One information used by investor and others in making their decision is financial report. Management may communicate information about it plans or projections, but financial statement and most financial reporting are historical. To make it useful they should obtained some qualification such as relevant and reliable. An alternative to overcome this weakness by using general price level accounting methods. " Keyword: financial report, historical cost, general price level accounting, consumer price index."
EFFECT EARNING PER SHARE, PRICE EARNING RATIO, QUICK RETURN ON STOCK RATIO IN MANUFACTURING COMPANY IN THE BEI PERIOD 2004-2007 NUGROHO, DANANG ADI
Accounting 2010
Publisher : Accounting

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Abstract

This study aims to analyze the influence of factor earnings per share, price earnings ratio, quick ratio of stock returns on manufacturing companies in BEI. Population in this study are all manufactured the financial statements that go public in ICMD (Indonesian Capital Market Directory) in 2010 to report financial years 2004, 2005, 2006 and 2007.Sampel this research used by 31 manufacturing companies located in the BEI. With the sampling criteria with purposive sampling. The method used to test the hypothesis raised is a multiple linear regression analysis, partial (T test), simultaneous (F test), test the coefficient of determination. Based on the results of data analysis and discussion of the influence of earnings per share, price earnings ratio, quick ratio of stock return, it can be put forward some conclusions as follows: 1) earnings per share significant effect on stock return, this is indicated by the regression significance value of 0.002 which less than 0.05. 2) price earnings ratio is not significant influence on stock return, this is indicated by the regression significance value of 0.432 which is greater than 0,05.3) Variable quick ratio has insignificant effect on stock return, this is indicated by the significance of the regression of 0109 greater than 0.05. 4) The results obtained by simultaneous analysis calculated F value of 5.152 and 2.60 F table is known to berate F table> F table. So that concluded there is significant influence of the EPS, PER, QR jointly to stock return and the results of the analysis or the determination coefficient R2 of 0.114. This means that 11.4% of stock return variation explained by the variation factors changes in EPS, PER, QR. The balance of 88.6% is explained by other factors which are not observed. Keyword : Earning, Stock Ratio, Manufacture, BEI
CALCULATION OF TAX REDUCTION THROUGH MANIPULATION DEPRECIATION IMPACT ON CASH FLOW OPERATING ACTIVITIES Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

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Abstract

This research focused on companies that reported the smallest annual profit or annual earnings changes called Suspect firm-years. In this study the authors could not find any empirical evidence showing the existence of manipulation in the calculation of depreciation of the effort made by management, in their own company respectively. The process of manipulation that is intended to reduce the debt burden of corporate taxes also do not have a significant impact on the consolidated cash flow on operasi. Depresiation activity is one way to reduce the tax burden on companies included Suspect firm-years. In this study the authors used multiple regression analysis, with three dependent variable and six independent variables, but still not proven to happen any efforts to reduce taxes by manipulating depreciation calculations made by the managers of this study do not occur company. In significant relationship between effort with tax reduction in operating cash flow, although there has been manipulation in the calculation of depreciation. Keyword : Tax, Manipulation, Depresiation, Cash Flow, Suspect firm-years, Regretion
ANALYSIS OF ACCOUNTING SALES SYSTEM ON CV. DUTA JAVA TEA INDUSTRI (TEH 2TANG), TEGAL Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

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Abstract

The purpose of this study was to determine the accounting system cash sales that happened on the CV. Ambassador Java Tea Industry (2 Tang Tea). The problem in this study were (1) how the implementation of Accounting System Sales in the Company CV. Ambassador Java Tea Industry, (2) Is Sales Accounting System which was held on CV. Ambassador Java Tea Industry has been able to present the required information management company, (3) Does the Internal Control System has been implemented by the Company CV. Ambassador Java Tea Industry in the implementation of Sales Accounting System perusahaan.Metode and type of data used in the collection of data that is kind of secondary data consist of documentation methods and methods of basic theory. Technique or method of sampling in this study is a joint CV. Ambassador Java Tea Industry with over 1-month observation period starting December 1, December 25, 2008. While the data analysis techniques used include (1) descriptive: company profile, sales accounting system, accounting procedures in the testing system in CV sales tunai.Hasil. Ambassador Java Tea Industry show that has been operating efficiently. This can be seen from cash sales report showing the number of orders or an increase in demand by consumers. Keyword : Accounting, Sales, Tea
Corporate Financial Performance Analysis Multifinance Post-Economic Crisis Year 2004 2008 Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

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Abstract

This study aims to analyze the financial statements of financial performance, particularly finance companies / multi listed listed on the Indonesia Stock Exchange (IDX) and registered at the Indonesian Financial Services Association (IFSA). Time study conducted in March until June 2009. The first analysis tool which uses financial ratios of a general nature that is using liquidity ratios, solvency ratios, profitability ratios, activity ratios, while the second analysis tool that uses Z-Score Formula. In the analysis of this data is not all financial ratios we calculate. Results of analysis seen from the level of liquidity it can be said that the current financing perusahaa ratio is good, it would be better if the finance company reviewing the performance of previous keuagan whether the company has particularly assets sufficient to ensure future debt before taking keputusahan for debt or issue new shares; In view of both its solvency level dept and dept to equity ratio, the ratio is good, because of the large percentage of the total debt below 50% means that the average company’s total assets be financed by debt below 50% so it is likely to settle the obligation can be paid on time ; In view of the activity level can be said about either means total assets turnover is very slow to increase sales and generate profits; In view of the level of profitability is very good where the average finance company had net income above 20% even have company financing that could increase the net profit margin ratio of 100% of PT Buana Finance in 2007. The second analysis results show the company’s financial soundness is almost the average value is above the standard value of Z-Score is > 2.60, this shows that the company has good financial performance so the impact on public confidence to invest in companies. Keyword: Finance, Multifinance, Economic Crisis
Foreign Investment Attraction in Yogyakarta: Gempa Bumi 27 Mei 2006 Ekowati, Dhiana
Accounting 2010
Publisher : Accounting

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Abstract

This study aims to identify the variables inhibitors and attraction of foreign investors in investing in Yogyakarta. In addition, also observed how much influence the perspective of foreign investors towards the Yogyakarta earthquake-prone. This research was conducted in the Yogyakarta area on May October 2009. The analytical tool used is the method of Analytical Hierarchy Process (AHP) and regression analysis. AHP results found that the factors that the main attraction of foreign investment in Yogyakarta is the cultural factor and tourism, with the weight (20.4): The results found that the factors of culture and tourism became the main consideration for foreign investors wishing to invest in Yogyakarta, by weight 20.4%. The second factor that affects the attraction of foreign investment in Yogyakarta is the institutional factor with a weight factor of 20.2% followed by social security politics by weight 17.1%, with a weighting factor of 13.3% of infrastructure, regional economic factors by weight 12.5% , weighting factor of employment with 9.3%, and the factors that have the lowest weight is the geographic location and potential for disaster with a weighting of 7.2%. Through regression found that the geographical factor and the potential for disaster in a negative effect on foreign investment attraction with a coefficient of 0.281. Keywords: Attraction of Foreign Investment, investor perceptions, Earthquake, Analytical Hierarchy Process, Regression Test-MWD.
COST ANALYSIS OF THE EFFECT OF HOLDING PERIOD TRANSACTION ORDINARY SHARES IN JAKARTA STOCK EXCHANGE Supardi, Supardi
Accounting 2010
Publisher : Accounting

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Abstract

" This research was conducted to determine whether transaction costs affect the holding period of shares of common stock of short-term on the Jakarta Stock Exchange. The samples were carried out adgement sampling of the most active stock and have the highest trading volume according to the JSX Monthly Statistics, the sample used in this study were 20 shares in JSE listed companies. Data used secondary data, while the method of data collection through the documentation and literature study method. The data analysis technique used is multiple regression analysis. Regression analysis shows that bid-ask spread in a single semester course which significantly affect the holding period of investors, while other variables are not significant. But basically the bid-ask spread, market value, and risk of return can be used to predict the variation of changes in the holding period for shares of common stock based on regression analysis of each independent variable affect the holding period, its just not significant" Keyword : Holding Period, BEJ
FUNDAMENTAL ECONOMIC ANALYSIS OF VARIABLES AFFECTING THE U.S. DOLLAR EXCHANGE RATES AGAINST RUPIAH Murdo, Yuri
Accounting 2010
Publisher : Accounting

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Abstract

This study aims to analyze the economic fundamental variables that affect the exchange rate of rupiah against U.S. dollar. Data used in this research is secunder data consisting of various editions of BPS.Metode analysis method is used autoregressive models are models of Partial Adjustment Model (PAM) results showed that the effect of money supply (M2) against the rupiah exchange rate against dollar. The greater the amount of money in circulation there will be a tendency of decreasing purchasing power of the rupiah against the dollar. M2 has positive influence on the exchange rate with dollar terhadfap short janka coefficient value 0.0136, which means if M2 increased by 1 point in the short-term rates rose 0.013. is in the long term increased by 0.0597. Effect of GDP against the rupiah rate against the dollar, the coefficient PDINA shows the number of 0, 0361, it has a meaning if the National Income increased by I unit, the rate fell 0.0361 in the short janghka. While the long janka down 0.1575. Effect of the domestic price level comparisons and abroad (P) ratio of the price level has a relationship that p [ositif which means if the difference in the price level increases by 1 unit then the short-term changes in exchange rates will change for 2381 , 596 points with the assumption of ceteris paribus. In long-term increase of 10,303.645 points. Keyword : Kurs, Rupiah, Autoregresif, Dollar

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