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PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN SAHAM PADA PERUSAHAAN YANG GO PUBLIK DI BEI Ira Febrianti
Jurnal Ilmiah Universitas Batanghari Jambi Vol 17, No 2 (2017): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.704 KB) | DOI: 10.33087/jiubj.v17i2.359

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. This research is a quantitative study that led to the investigation before and after the implementation of IFRS. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and Judgement sampling, obtained 78 sample firms. The results showed that there are significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.Keywords: IFRS, net income, equity, abnormal stock return, net profit margin, return on equity, average abnormal stock returns.
PERBEDAAN SEBELUM DAN SESUDAH PENERAPAN IFRS TERHADAP LABA BERSIH, EKUITAS DAN ABNORMAL RETURN Ira Febrianti; Tona Aurora Lubis; Wirmie Eka Putra
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.532

Abstract

This study aims to determine the differences before and after the implementation of IFRS on the financial statements of companies listed on the Stock Exchange. By looking at the difference in net income, equity and abnormal stock returns to firms in Indonesia in the IFRS convergence process using the Event Window is analyzed with nonparametric statistics: two paired sample test - Wilcoxon Signed Rank Test. The study population was all the companies listed on the Stock Exchange in 2011 and 2012. The research sample was determined using purposive and judgment sampling, obtained 78 sample firms. The results showed that there were significant differences on net income, equity and firm abnormal stock returns after implementation of IFRS.
PENGARUH FASILITAS KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DINAS PERHUBUNGAN PROVINSI SUMATERA SELATAN Eduar Hendri; Adie Kurbani; Ira Febrianti
Management Insight: Jurnal Ilmiah Manajemen Vol 16, No 2 (2021): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/insight.16.2.262-279

Abstract

 ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Fasilitas Kerja dan Kepuasan Kerja terhadap KinerjaPegawai Kinerja Pegawai Dinas Perhubungan Provinsi Sumatera Selatan.Populasi penelitian ini adalah seluruh Pegawai Negri Sipil (PNS) yang bekerja di instansi Dinas Perhubungan Provinsi Sumatra Selatan yang berjumlah 112 pegawai. Sampel dalam penelitian ini berjumlah 88 orang pegawai Dinas Pehubungan Provinsi Sumatra Selatan, dengan teknik pengambilan sampel menggunakan rumus Slovin. Teknik analisis data dalam penelitian ini adalah regresi linier berganda dengan bantuan program Software SPSS 21.0 For Windows.Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji hipotesis uji t variable Fasilitas Kerjaterhadap Kinerja Pegawai menunjukkan nilai signifikan 0,000< 0,05 artinya secara parsial Fasilitas Kerja berpengaruh signifikan terhadap Kinerja Pegawai. 2) Berdasarkan uji hipotesis uji t variable Kepuasan Kerja terhadap Kinerja Pegawai menunjukkan nilai signifikan 0,001< 0,05 artinya secara parsial Kepuasan Kerja berpengaruh signifikan terhadap Kinerja Pegawai. 3) Berdasarkan uji hipotesis uji F variable Fasilitas Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai menunjukkan nilai signifikan 0,000< 0,05 artinya secara simultan variable Fasilitas Kerja dan Kepuasan Kerja berpengaruh signifikan terhadap Kinerja Pegawai. Kata Kunci : Fasilitas Kerja, Kepuasan Kerja, dan Kinerja Pegawai. ABSTRACT This study aims to determine the effect of Job Facilities and Job Satisfaction on Employee PerformanceEmployee Performance of the Transportation Service Office of South Sumatra Province.The population of this research is all Civil Servants (PNS) who work in the Department of Transportation of South Sumatra Province, totaling 112 employees. The sample in this study amounted to 88 employees of the Department of Transportation of South Sumatra Province, with the sampling technique using the Slovin formula. The data analysis technique in this research is multiple linear regression with the help of SPSS 21.0 Software For Windows.The results of this study indicate that: 1) Based on the hypothesis test of the t-test of the Work Facilitiesvariable on Employee Performance, it shows a significant value of 0.000 <0.05, meaning that partially Work Facilities have a significant effect on Employee Performance. 2) Based on the hypothesis test, the t-test of the variable job satisfaction on employee performance shows a significant value of 0.001 <0.05, meaning that partially job satisfaction has a significant effect on employee performance. 3) Based on the hypothesis test, the F-test variable of Job Facilities and Job Satisfaction on Employee Performance shows a significant value of 0.000 <0.05, meaning that simultaneously the variables of Job Facilities and Job Satisfaction have a significant effect on Employee Performance. Keywords: Work Facilities, Job Satisfaction, and Employee Performance
Pengaruh Industri Besar, Nilai Investasi Besar, PDRB Sektor Industri dan Perdagangan Terhadap Penerimaan Pajak Reklame di Kota Jambi Tahun 2011-2020 Fathiyah Fathiyah; Ira Febrianti
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.305

Abstract

This research aims to find out how much influence Large Industry, Large Industrial Investment Value and PDRB Sector (Industry and Trade) on Billboard Tax Revenue in Jambi City 2011-2020 both partially and simultaneously. The statistical method used is a double linear regression analysis including Test F and Test t. Ols double linear regression research results show that partially Large Industries, Large Industrial Investment Values and Sector PDRB (Industry and Trade) have a significant effect on Billboard Tax Revenue in Jambi City. While simultaneously showing that the influence of Large Industries, Large Industrial Investment Value and PDRB Sector (Industry and Trade) affects the Receipt of Billboard Tax in Jambi City together. The Independent Variable coefficient of determination affects dependent variables by 97.94% while the remaining 2.06% is influenced by other factors not described in the study.
Legal Culture Terhadap Partisipasi Masyarakat dalam Pelaporan Pelanggaran Pemilu di Kota Makassar Lenni Lenni; Muhammad Na'afil Kamal Putra; Leni Hardiani; Ira Febrianti; Insyirah Fatihah Hidayat; Muhammad Zulfan Hakim
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1063

Abstract

One form of democracy in monitoring general elections by the public is by reporting election violations. Election violations from 2014 to 2019 increased by 151.3% and the discovery of violations was dominated by Bawaslu findings rather than public reporting. In the case of a decrease in reporting by the public, an analysis of legal culture, namely knowledge, awareness, and attitudes of the public, is carried out to find the factors causing the decrease in reporting. Quantitative and qualitative approaches were used in the form of questionnaires and interviews. Furthermore, a causal relationship was found between legal culture, legal substance, and legal structure so efforts are needed to improve the quality of legal substance, legal structure, and legal culture of the society to increase public participation in the 2024 General Election.