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Pengendalian Biaya Produksi Dengan Menggunakan Metode Standar Cost Pada PT. Industri Kereta Api Madiun Tahun 2010 – 2012 Kartikasari, Diana Ayu; Aisjah, Siti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The rapid development of the Indonesian economy demands that one industry sector to be more competitive in the face of competition. Industry Kereta Api ( Persero ) Madiun  is the largest industry and is the only company that makes specialized transportation including  trains and in Java and Sumatra. Large industrial companies or automatically have greater financial conditions, this study aims to analyze and evaluate the costs  -  costs that have come out or in use in the production process and the other using the standard  methods of cost and time series. Data used in this study using quantitative data in the form of financial statements. INKA (Persero) Madison during the period of 2010 to 2012. This study on the costs of production that can be controlled with standard costs by calculating the difference in cost. Such differences include the difference in the cost of raw materials, the difference in labor cost and overhead cost difference. Methods of  data collection in this study using the method of documentation by evaluating the financial statements and the cost of production. Data analysis techniques used by calculating the difference in the cost of raw materials, the difference in labor costs and excess overhead costs by using the formula with time series from year to year. The results showed that in 2010 and in 2011 production costs for raw materials, labor and factory overhead standard is still in the  company, it indicates the year the company was  still effective and efficient in managing operating costs, especially in the production. Whereas in 2012 showed that the production costs for raw material costs , labor costs and factory overhead costs have not been sufficient to meet the company's standards, it indicates the year the company is not maximized in  Managing production cots. Keywords  :Control Cost,  Production Cost, Standard Cost Method, and PT INKA ( Persero ) Madiun
“PENGARUH EARNING PER SHARE, NET PROFIT MARGIN DAN RETURN ON ASSET TERHADAP RETURN SAHAM” (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia) Mardianti, Ratih; Aisjah, Siti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menganalisis pengaruh Earning Per Share  (EPS), Net Profit Margin (NPM) dan Return On Asset (ROA) terhadap Return Saham pada perusahaan Food and Beverage  yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini sejumlah 16 perusahaan  Food  and Beverage  yang terdaftar di Bursa Efek Indonesi dan setelah melewati tahap purposive sampling diperoleh sampel sebesar 10 perusahaan dengan periode penelitian tahun 2008 sampai dengan 2011. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dan uji hipotesis menggunakan koefisien determinasi (R2) dan uji t (parsial) dengan tingkat signifikansi sebesar 5%. Hasil penelitian menunjukkan bahwa hanya variabel EPS yang berpengaruh signifikan terhadap  Return Saham, sedangkan variabel NPM dan ROA tidak berpengaruh signifikan terhadap  Return Saham.Kata kunci: Earning Per Share  (EPS), Net Profit Margin  (NPM), Return On Asset  (ROA), Return Saham dan Bursa Efek Indonesia
Determinan Struktur Modal dan Dampaknya terhadap Nilai Perusahaan (Studi pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia) Dessy Handa Sari; Atim Djazuli; Siti Aisjah
Jurnal Aplikasi Manajemen Vol 11, No 1 (2013)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: The study aimed at measuring and analyzing the effects of probability, firm size, growth, assetstructure and non debt tax shield to the capital structure and the impact to the firm value of food andbeverage companies in the Indonesian Stock Exchange. It is expected the results of the research able to givecontribution for study development about financial management, especially at the capital structure andfirm value. Study population is the food and beverage companies that is listed in the Indonesian StockExchange 2005–2011, in data collection, the census method was used. The regression of two stage methodwas used to analyze the qualitative data. The study results are to find the influence between profitability,firm size and capital structure, but did not find influence between able growth, asset structure and non debttax shield to capital structure, and the influence capital structure and firm value.Keywords: Profitability, firm size, growth, asset structure, non debt tax shield, capital structure and firmvalue
Influence of Fundamental Factors on Dividend Payout Policy: Study on Construction Companies Listed on Indonesian Stock Exchange Rico Eka Wahyu Hudiwijono; Siti Aisjah; Kusuma Ratnawati
Wacana Journal of Social and Humanity Studies Vol. 21 No. 1 (2018)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

This study examines the fundamental factors that influence the dividend payout policy, namely leverage, liquidity, free cash flow, firm size, firm growth, business risk and profitability. Several previous research results indicate differences in research findings. This study was conducted on five construction contractor companies listed in Indonesia Stock Exchange during 2010 to 2016. Multiple regression analysis was operated through SPSS 20 program and hypoteses testing simultaneously with F-test and partially with t-test. The results show that all independent variable are important factors in dividend payout policy, and firm size is the most dominant factors affecting dividend payout policy. 
PENGARUH NET PROFIT MARGIN, RETURN ON ASSET, RETURN ON EQUITY, EARNING PER SHARE TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Stefan Yudhanto; Siti Aisjah
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Studi ini dilakukan untuk menguji pengaruh kinerja keuangan perusahaan melalui Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share  (EPS)  terhadap  kebijakan dividen yang diukur dengan Dividend Payout Ratio  (DPR)  pada  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun  2009 hingga 2011. Pengambilan sampel penelitian ini menggunakan metode purposive sampling, sampel sebanyak 20  perusahaan yang sesuai dengan  kriteria yang telah ditentukan  dengan jangka waktu penelitian 2009-2011, data diperoleh dari Indonesian Capital  Market Directory. Metode analisis yang digunakan  adalah regresi berganda dengan kuadrat persamaan terkecil, uji F-statistik  untuk menguji  koefisien regresi simultan dan  uji  t-statistik untuk menguji  koefisien regresi parsial. Selain itu sebelumnya juga dilakukan uji asumsi klasik yang  meliputi uji Normalitas, uji Multikolinearitas, uji Heteroskedastisitas, dan uji Autokorelasi. Hasil penelitian menunjukkan bahwa tidak ditemukan adanya penyimpangan asumsi klasik, hal ini menunjukkan  bahwa data yang tersedia telah memenuhi syarat untuk digunakan model regresi linear berganda. Persamaan regresi simultan didapatkan kesimpulan bahwa secara simultan Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity  (ROE), dan Earning Per Share  (EPS)  berpengaruh positif signifikan terhadap DPR  .  Sedangkan  Persamaan regresi  parsial   didapatkan kesimpulan bahwa variabel Net  Profit Margin  (NPM), Return On Asset  (ROA),  Return On Equity  (ROE), dan Earning Per Share  (EPS)  juga berpengaruh positif signifikan terhadap DPR. Kata Kunci     :  Net Profit Margin (NPM), Return On Asset  (ROA), Return On Equity  (ROE),  Earning Per Share  (EPS),  Dividend Payout Ratio (DPR)
GAYA HIDUP, KELAS SOSIAL DAN KEPUTUSAN PEMBELIAN PRODUK SEPATU IMPOR PADA KALANGAN MAHASISWA (Studi Pada Mahasiswa Dan Mahasiswi Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang) Karismajid Nur Laksana; Siti Aisjah
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui hubungan konsep gaya hidup dan kelas sosial sebagai pertimbangan konsumen dalam keputusan pembelian produk sepatu impor pada kalangan mahasiswa dan mahasiswi pada Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang, serta untuk mengetahui variabel mana yang mempunyai hubungan paling kuat dalam keputusan pembelian produk sepatu impor.  Sampel penelitian adalah sebanyak 100 responden. Pengambilan sampel dilakukan dengan menggunakan metode  probability sampling  yang digunakan adalah  Disproporsional Stratified Random Sampling  dimana pengambilan sampel dilakukan  untuk memperoleh sampel orang  yang memenuhi kriteria yang sudah ditentukan sebelumnya. Teknik analisis data yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif.Berdasarkan hasil dari penelitian dan pembahasan terhadap data yang ada,  diketahui bahwa variabel  aktivitas, minat, dan pendapatan  memiliki hubungan dan sebagai pertimbangan konsumen dalam  keputusan pembelian produk sepatu impor pada kalangan mahasiswa. Hasil  dari penelitian  juga menunjukkan bahwa  variabel  minat merupakan variabel yang  memiliki hubungan paling  paling kuat dan sebagai pertimbangan utama konsumen dalam keputusan pembelian produk sepatu impor pada kalangan mahasiswa dan mahasiswi pada Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang Kata Kunci:  Gaya Hidup, Kelas Sosial,  Aktivitas, Minat, Opini, Demografi, Pendapatan, Keputusan Pembelian
Analisis Variabel-Variabel yang Mempengaruhi Kebijakan Dividen (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Febrianto Frans Deni; Siti Aisjah; Atim Djazuli
Jurnal Aplikasi Manajemen Vol 14, No 2 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.08 KB) | DOI: 10.18202/jam23026332.14.2.17

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Abstract: This study aims to find out how Managerial Ownership, Institutional Ownership, Leverage, Company Size, Profitability, and Investment Opportunity influence on Dividend Policy. The population of this study is a manufacturing company that is listed on the Indonesia Stock Exchange Period 2007 to 2011 as many as 203 companies. This study used population criteria methodand obtained saturation samples from 32 companies. The data used are secondary data and methods of analysis is multiple regression analysis. The results showed that Institutional Ownership, Firm Size and Profitability has a positive influence, while Managerial Ownership has a negative but insignificant influence on dividend policy. Leverage has a negative influence while Investments Opportunity has a positive and significan influence on dividend policy. The conclusion of this study is a manufacturing company that has a high leverage will hold most of its earnings to repay debt and or for further fund projects so the company is able to maintain balance its capital structure in order to remain optimal. Manufacturing companies that have high profitability will provide a high dividend payments to give a signal to investors that the company foresees good profitability in the future 
DETERMINAN HARGA SAHAM PERBANKAN YANG TERDAFTAR (2009-2012) DI BURSA EFEK INDONESIA Maulana, Panji Rizki; Salim, Ubud; Aisjah, Siti
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.552 KB) | DOI: 10.18202/jamal.2015.08.6015

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Abstrak: Determinan Harga saham Perbankan yang Terdaftar (2009-2012) di Bursa Efek Indonesia. Penelitian ini bertujuan menganalisis pengaruh dari faktor internal dan eksternal perbankan di Indonesia terhadap harga saham pada periode waktu 2009-2012. Pengujian dilakukan dengan menggunakan analisis regresi linier multipel pada 27 perbankan di Indonesia. Hasil penelitian menunjukkan bahwa dari faktor internal perbankan, Modal, Kualitas Aset, Manajemen, Earning, Likuiditas berpengaruh terhadap harga Saham perbankan, sedangkan Sensitivity to Market Risk tidak berpengaruh terhadap harga saham. Dari faktor eksternal, variabel PDB dan Suku Bunga berpengaruh signifikan terhadap harga saham, sedangkan Nilai Tukar tidak memiliki pengaruh terhadap harga Saham perbankan. Abstract: Determinant of Banking Stock Price Listing (2009-2012) on Indonesia Stock Exchange. This study aims to analyze the influence of internal and external factors in the Indonesian banking on stock price on 2009-2012. The data analysis was using multiple linear regression analysis for 27 banks in Indonesia. The results showed that the bank’s internal factors, which are Capital, Asset Quality, Management, Earnings, Liquidity effect the banking stocks price, while Sensitivity to Market Risk has no effect on stock price. The external factors of bank, GDP and Interest Rate have a significant effect on stock price, while the Exchange Rate has no influence on the stock price.  
Perspektif Kinerja Keuangan Bank Syariah di Indonesia Siti Aisjah; Endah Kusumawati
Jurnal Aplikasi Manajemen Vol 9, No 4 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Purpose - This study examines the implementation of financial performance system sharia bank based on Bank Indonesia regulatory No.9/1/PBI/2007 is CAMELS method. Design methodology/approach - The type of descriptive research and the sampling technique with the purposive sampling. Sharia Banks in Indonesia are a sample of Bank Sharia Mandiri, Bank Sharia Mega Indonesia and Bank Muamalat Indonesia. The data in the form of annual report, the calculation of profit and loss statements of retained earnings, as well as the Capial Adequecy Ratio. Year study period from 2007-2009. Methods of data analysis is the analysis of CAMEL. Findings-The results show that the financial performance of the national private sharia banks are better than the government of sharia banks. From the aspect of capital, management, and earnings, are both considered very good and very healthy otherwise. As for the aspect of asset quality and liquidity, the national private sharia banks tend to perform better than the government's sharia banks. Limitations/implications Limitations of this research method used is the CAMELS without examining the sensitivity factor (S).
The Effect of Perceived Usefulness, Perceived Ease of Use, and Social Influence on the Use of Mobile Banking through the Mediation of Attitude Toward Use Denny Indra Prastiawan; Siti Aisjah; Rofiaty Rofiaty
APMBA (Asia Pacific Management and Business Application) Vol 9, No 3 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.009.03.4

Abstract

Mobile banking is one of the channels of banking service provided by banking institutions in forms of modern platforms that are fully based on digital technology and displace physical interaction between banks and their customers. For banking industry, mobile banking is more than a service option; it is a strategic plan to facilitate customer’s changes in behavior. However, the acceptance of such platform by the public, particularly micro entrepreneurs, is still in question. The objective of this research is to identify factors influencing the use of mobile banking based on the perception of micro customers of Bank DKI in Surabaya. The variables used in this study were developed from previous researches that also examined the same matter with adjustment on the characteristics of micro customers. The variables, developed through the theoretical review, were then empirically assessed using SEM-PLS. the data was collected from questionnaires distributed to 266 micro customers who received financing from Bank DKI. The surcey discovered that perceived usefulness, perceived ease of use, and social influence are empirically proven to have both direct effects on the use of mobile banking and indirect effects through attitude toward use. Practical implications also discussed in this paper.