Animah Animah
Magister Akuntansi, Universitas Mataram, Nusa Tenggara Barat

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PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN SIZE TERHADAP RETURN SAHAM PADA PERIODE BULLISH (Survei PadaPerusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2007) Animah, Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The objective of this research was to know the impact of Price Earning Ratio, Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeto the stock return period bullish. This research uses purposive sampling method with judgment and conducted for 27 manufacturing companies listed in the Jakarta Stock Exchange during the period 2006-2007. The data was analysed by using multiple linear regression. The results showed that there is significant influence simultaneously (21.2%) and partially significant for the price earning ratio variable which is shown by the significance value of 0,05%. The results also show that other variables such as Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeis not significant to the stock return period bullish. For the next researcher, it is suggested to add another variable like debt to asset ratio, Current ratio,Earning yieldand to expand the population (all go public companies). Keywords: price earning ratio, price to book value ratio, debt to equity ratio, return on equity, size, stock return
ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural) Akram, Akram; Octariani, Devie; Animah, Animah
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3621

Abstract

The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The number of respondents in this study were 94 respondents that selected using purposive sampling method, the criteria that SKPD which has been tested for compliance by the Ombudsman in 2015 related to quality of service. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed that implementation of performance based budgeting, and quality of human resources had influence on SKPD’s budget qualities. The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public.Keywords: Budgeting, Budget Qualities, Performance Based Budgeting, Quality of Human Resources.
Era Baru “Hutan Kecil” Menara Telekomunikasi: Rekonstruksi Analisis Penghitungan Tarif Retribusi Rasad, Syah; Hermanto, Hermanto; Animah, Animah
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.190195

Abstract

The Constitutional Court overturned the calculation of levy tariff based on Nilai Jual Objek Pajak (NJOP) multiplied by 2%, so that the Regional Government in formulating the retribution levies to be guided by Pasal  151, Pasal 152 and Pasal 161, Law Number 28 Year 2009 on Pajak Daerah dan Retribusi Daerah (PDRD). This study aims to determine the determination of tariff Retribusi Pengendalian Menara Telekomunikasi (RPMT) after the decision of the Constitutional Court by calculating the allocation of costs based on the activity of tower control. The research method used in this research is qualitative case study, using descriptive analysis of interactive model. The research took place at the Department of Transportation of Communication and Informatics of Sumbawa Regency involving 7 informants. Methods of data collection is done by observation method, interview and collecting document in the form of photo and audio visual. The results showed that the determination of the RPMT tariff after the decision of the Constitutional Court was calculated based on the multiplication of the frequency of visits within a budget year by multiplication between the cost allocation based on the tower supervision activity and the zoning coefficient, tower height, tower type and mileage.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (SURVEI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI KEHATI) Akram, H.; Animah, Animah; Basuki, Prayitno
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to examine the influence of corporate governance mechanism on the disclosure of CSR. Studies conducted on the companies included in the SRI KEHATI index during 2011-2014. The study obtained 18 companies as sample of this study. The results of multiple linear regression analysis showed  that  the  audit  committee  and independent commissioner have no influence on the disclosure of CSR, while institutional ownership was found to have influence on the disclosure of CSR. The study implies that the stakeholders are able to change the dimensions of CSR implementation, whereby previously it was only for humanitarian and environmental aspects, CSR is now able to increase its profit and finally the goal to sustainability can be manifested
KOMPETENSI ACCOUNT OFFICER ANALISIS SYARIAH TERHADAP PERFORMANCE PEMBIAYAAN MUDHARABAH DENGAN RESIKO PEMBIAYAAN SEBAGAI INTERVENING (studi pada lembaga keuangan mikro syariah se pulau Lombok) Purba, Kartika Silvia; Animah, Animah; Jumaidi, Lalu Takdir
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to determine the influence of sharia account officers competence on the performance of mudharabah financing with the financing risk as intervening variable. Islamic microfinance institutions were selected as object of study in order to determine the extent of the theory related to the variables studied could be applied on the Islamic microfinance institutions. The data were obtained using a questionnaire distributed to the head of main office or branch office of sharia cooperative on the island of Lombok with requirements of sharia cooperative, BMT, boarding schools cooperative, and Islamic rural banks which had applied and have the authorization of mudharabah financing in lending decisions. The results showed that the sharia account officer competences have significant and negative influence on financial risk. Sharia officer competences also have significant and positive influence on the performance of financing. The results also showed that the risk of financing have significant and positive influence on the performance of financing. Generally, sharia account officer competence is important in minimizing the risk of financing and direct influence on the performance of financing. Thus, to improve the performance of Islamic micro financing with mudharabah can be done by increasing the competence of sharia account officer.
TUNNELING, DETERMINANT CORPORATE TURNAROUND Animah, Animah
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

The objective of this study is to analyze the factors that affect corporate turnaround when a company experiencing financial distress. Idependent variables used in this research are severity company, company size, expenses retrenchment, CEO turnover and dependent variable corporate turnaround. The research sample consisted of 12 financial sector companies listed on the Indonesia Stock Exchange during 2008-2010. Data were collected by using purposive sampling method. The hypothesis testing based on multiple linear regression analysis. The result of date analysis indicated that the variableof severity company, company size, expenses retrenchmentand CEO turnover simultaneously affect the corporate turnaround. Partially, only variablecompany of size was found to have influence on corporate turnaround. Meanwhile, severity company, expenses retrenchment and CEO turnover were found to have on the corporate turnaround. R Square value shows that the no influence ability of the four independent variables in explaining the corporate turnaround success was 31.6% and the varians of corporate turnaround success 68.4% were explain by other factors that explain.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah, Animah; Effendy, Lukman; Thahir, Alamsyah M.; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.789 KB)

Abstract

The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance.