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Pengaruh Variabel Makro Terhadap Pendapatan Asli Daerah Periode 2000-2009 di Kota Semarang Aryanti, Eni; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Decentralization has been playing an important role in realizing regional autonomy success. To ensure the steady implementation of regional autonomy, and overcome problems like poverty and income distribution gap need efforts to improve its own financial capacity that is through increased local revenue. This study reveals how much the influence of macro variables (region gross domestic product, and the inflation rate) to the Local Revenue (PAD) in Semarang City in 2000-2009. This research was quantitative research that used secondary data i.e. physical and documentary data, which focus on examining the financial data Semarang period of 2000-2009. The method of analysis in this research used the influence examination done by examining the effects of independent variables to the dependent variable. The analysis used in the research was quantitative analysis by classic assumption test and multiple linear regression test. Based on the examination and discussion, it can be concluded that the results of multiple linear regression test between macroeconomic variables which consists of the region gross domestic product (x1) and inflation (x2), which is the independent variable either simultaneously (F test) significantly influenced the PAD (Y) and partially (t test) regional gross domestic product had a significant influence, while inflation partially (t test) had no influence on PAD (Y) in Semarang City in 2000-2009. Keywords: Region Gross Domestic Product, Inflation Rate, Local Revenue
Pengaruh Net Profit Margin (NPM), Return On Assets (ROA) Dan Return On Equity (ROE) Terhadap Harga Saham Yang Terdaftar Dalam Indeks Emiten LQ45 Tahun 2008 – 2010 Dini, Astri Wulan; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The capital market is one alternative that can be utilized to meet the needs ofcorporate funds. Stock players or investor needs to have some information relating to thedynamics of stock prices in order to make decisions on the worth of company stock that ischosen. In this research, the researcher took several factors that could influence stock prices. Inthis research, researcher took LQ45 because they were most active from many other companies.This research used a correlation research type with the characteristics of the problem that wascorrelational relationship or influence of two or more variables. This type of research was acorrelation study. In this case it was an analysis of the influence of the Net Profit Margin(NPM), Return On Assets (ROA) and Return On Equity (ROE) of the Stock Price. From the testresults that was made in 2008-2010, LQ45 got results that simultaneously Profit Net Margin(NPM) (X1), Return On Assets (ROA) (X2) and Return On Equity (ROE) (X3) had a significantinfluence on Stock Price (Y) of 5.636, while partially it got a result that the variables thatinfluence the stock price were Return On Assets (ROA) (X2) and Return On Equity (ROE) (X3)and NPM variable (X1) had no influence.Keywords : Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), StockPrice
Penilaian Kinerja Koperasi Serba Usaha Karyawan Pemerintah Kota Semarang Tahun 2011 Setyowati, Margaret; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

Cooperatives should be able to turn a profit and improve members’swelfare, and also should be able to provide the best services to consumers. MultipurposeCooperative of Semarang City Government Employees had a problem where membershave questioned the performance problems due to dissatisfaction with the profit received.This study evaluated the performance of cooperatives with the cooperative health analyzedusing ratios that are based on Regulation of Indonesian Minister for Cooperatives, Smalland Medium Enterprises No. 14/Per/M.KUKM/XII/2009, to assess aspects of capital, assetquality, management, efficiency, liquidity, independence and growth, and aspects of thecooperative identity. Assessment of the value system with a value of 0 to 100, total score ofthe seven aspects are used to establish the cooperative’s predicate. Data for calculation ofratios derived from financial statements of cooperatives in 2011, for the managementaspects used questionnaires that filled in by the Chairman of the Board of Cooperative.Assessed from the aspect capital performance is quite good performance with the score of8.40 from the total score of 15, from the aspect of asset quality performance with goodperformance from the score of 21.25 from the total score of 25, from the aspect ofperformance management is good cooperation with the score 11.50 from the total score of15, from the aspect of the performance efficiency of cooperation both with the score 7 fromthe total score of 10, from the liquidity aspect of performance is quite good cooperationwith the score of 8.75 from the total score of 15, from the aspect of self-reliance andgrowth of cooperatives good performance with the score 7 from the total score of 10, fromthe aspect of co-operative identity both with the Cooperative performance score of 8.50from the total score of 10. Cooperative performance scores in 2011 based on thecalculation from total aspects, obtained a total score of 72.40 from the total score of 100,with the title quite well. This suggests that the cooperative performance is good enough butnot optimal in empowering its capital.Keywords : Assessment, Performance, Cooperative
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2009) Ningsih, Putri Prihatin; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

This research aimed to analyze the influence of investment decision,financing decision, and dividend policy on the firm value manufacturing company listed inIndonesia Stock Exchange in the period 2007-2009. The sample obtained by purposivesampling method, and selected 15 companies as samples. The analysis of data used multiplelinear regression analysis with the requirement it passed the classic assumption test,multicolinierity test, autocorrelation test, heteroscedasticity test, and normality test. To testthe coefficient of determination, the value of adjusted R2 was 0,485, which means that thevariability of the dependent variable could be explained by the variability of the independentvariable was 48,5%. While the remaining 51,5% was explained by other factors outside theresearch model. The simultaneous significance test (F test), the value of F count was 11,239greater than 2,92 F table. Means that the variable LnPER, LnDER, and LnDPRsimultaneously had significant influence on firm value. The partial significant test (t test),variable LnPER had significant influence on firm value by 4,112 t value greater than 2,0395t table. For LnDER variable, t value was 2,148 greater than 2,0395 t table which meansvariable LnDER had significant influence on firm value. While for variable LnDPR, was1,247 t value less than 2,0395 t table which means that the variable LnDPR had nosignificant influence on firm value.Keywords: investment decision, financing decision, dividend policy, the virm value
Pengaruh Stabilitas Penjualan, Struktur Aktiva DanTingkat Pertumbuhan Terhadap Struktur Modal (Studi Empiris Terhadap Perusahaan Real Estate and Property yang Terdaftar di BEI Tahun 2007-2009) Vitriasari, Ririn; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The purpose of this study was to determine the influence of the stability ofsale, asset structure, growth rate on capital structure of Real Estate and Property companieslisted in Indonesia Stock Exchange in 2007-2009. This research used quantitative research,thatis a research that uses numbers, ranging from data collection, interpretation of data, as well asthe appearance of the results. In this research, the data used was secondary data, the data inthe form of financial statements of Real Estate and Property companies listed in IndonesiaStock Exchange in 2007-2009. The method for sample selection used non probability samplingmethod for purposive sampling with consideration of which the samples were not randomlyselected and the information obtained by certain considerations. The population was 50companies and the samples were 27 companies. Based on the processed data, it generated n =27 x 3 = 81, but when there was outlier, the samples became 74 companies. The samplingtechniques for data analysis was multiple linear regression.The result of stability of sale was 1.191, assets structure was -1.649, growth rate was -1.204and t table was 1.9949. if t value < t table then Ho was received and Ha was rejected. So all thevariables simultaneously did not have a positive influence on capital structure. The result of Fvalue was 1.938 and F table was 2.50 with n = 74. Coefficient of determination value was 0.126or 12.6%. This means that 12.6% variation of the variable of capital structure can be explainedby three variables. While the rest (100% - 12.6% = 87.4%) is explained by other variablesbesides variable of stability of sale, asset structure and growth rates.Keywords : Stability of sale, Esset Structure, Growth Rate, Capital Structure
Analisis Tingkat Kesehatan Koperasi Pada Koperasi Simpan Pinjam “Cendrawasih” Kecamatan Gubug Tahun Buku 2011 Munir, Misbachul; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

Koperasi Simpan Pinjam Cendrawasih Gubug was rising the membersand their SHU from year to year untill 2010. It needs an evaluation to detect how actuallythe level of that cooperation. This research method used descriptive analysis. TheResearcher didnt used population and example because it was reseach study case . Toknow the health level at level at Koperasi Simpan Pinjam Cendrawasih at 2011 groundedon KEP MEN20/per/M.KUKM/XI/2008. The health score of this cooperationCendrawasih at 2011 was health enough , it was showed from from health scoregrounded to 7 aspect is Capital aspect get 15 point, aspect of activa productive is 20point, The aspect of management is 8,7 point, the aspect of eficiency ir 8.5 point, aspectof independence and development is 3,75 point, then aspect of identity cooperation is 3point. The entire of total score is 60,2. Grounded to category ( 60-80 )Keywords: aspect of capital, aspect of productif, aspect of management, aspect of liquidity
Analisis Perbandingan Harga Saham dan Volume Perdagangan Saham Sebelum dan Sesudah Stock Split Indarti, Iin; Purba, Desti Mulyani BR.
Jurnal Ilmu Ekonomi ASET Vol 13, No 1 (2011)
Publisher : Jurnal Ilmu Ekonomi ASET

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Abstract

Stock split is one kind of corporate action implemented by companies inorder to rearrange stock price to be at a more liquid range and provide more positivesignal to investor. The stock split carried out on the basis of two theories. According tothe Trading Range Theory, the high stock price is the driving force for the company tosplit its stock with the hope of increasing the liquidity of stock trading, putting the stockon the optimal trading range and will be more and more investors that will be investing.Signaling Theory states that the stock split is the conveyance of information aboutperformance and prospects to the market. The purpose of this research was to analyzethe differences of stock price and stock trading volume activity pre and post stock splitevent, so that investors could use this event to gain benefit. This research used eventstudy method to observe average stock price, and trading volume activity within fivedays pre and post event date. This research used secondary data collected from IndonesianCapital Market Directory ( ICMD) 2007. The data used in research was taken from : 10days announcement date of stock split applied as event date (to), daily closing price, theamount of daily traded share and the amount of listed share. There were 9 companieswhich implemented stock split policy 2007. Results of the study showed that there weresignificant differences of stock price and trading volume activity from pre and post event.Keywords: stock split, stock price, trading volume activity, trading range theory,signaling theory,and event study.
MODEL PEMBERDAYAANSUMBER DAYA MASYARAKAT PESISIR MELALUI RE-ENGINEERING EKONOMI BERBASIS KOPERASI BERKELANJUTAN Indarti, Iin; Kuntari, Yeni
Proceeding SENDI_U 2015: SEMINAR NASIONAL MULTI DISIPLIN DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Masyarakat pesisir adalah sekumpulan manusia yang hidup bersama-sama mendiami wilayah pesisir membentukdan memiliki kebudayaan yang khas yang terkait dengan ketergantungan mereka pada pemanfaatan sumberdaya danlingkungan pesisir. Kenyataannya pembangunan kelautan dan perikanan selalu diposisikan sebagai sektor yangdipinggirkan (peripheral sector) dalam pembangunan ekonomi nasional dandiperparah program pemberdayaanmasyarakat nelayan di wilayah pesisir belumlah tergarap secara proposional.Pemanfatan sumber daya kelautanbelumlah di’managed” secara tepat guna, semakin diperparah timbulnya konflik-konflik kepentingan. Kondisisosial ekonomi masyarakat masih sangat rendah dalam lingkungan kekayaan pesisir yang berlimpah. Kebijakansosial ekonomi perlu direkayasa ulangyakni diarahkan untuk kesejahteraan masyarakat pesisir yang dipercepat sertaberkelanjutan. Lembaga yang paling tepat sebagai sarana pencapaian tujuan ini adalah koperasi. Koperasitampaknya belum mampu memberikan warna bagi perekonomian nelayan karena sumber daya masyarakat pesisiryang berkualitas rendah, organisasi koperasi belum profesional, permodalan masih terbatas, teknologi yangditerapkan belum ramah lingkungan dan kualitas kondisi lingkungan yang cenderung menurun, maka perlu disusunkonsep untuk meningkatkan peran koperasi dalam pengembangan usaha dan perbaikan kondisi lingkungan diwilayah pesisir.Untuk membangun kembali kekuatan perekonomian nasional berbasis koperasi diperlukan rekayasaulang (re-engineering). Koperasi di wilayah pesisir mempunyai ratusan anggota, dan mengelola milyaran rupiah,tapi pengolahan dana masih tradisional serta didukung like and dislike dalam pengambilan keputusan. Sisteminformasi manajemen mupun akuntansinya masih sangat tradisional.Sistem informasi yang diusulkan tidakmengubah aturan atau prosedur sistem yang lama tetapi merupakan pengembangan sistem baru. Sistem informasiyang mendukung dengan sistem komputerise sangat membantu untuk mengolah data menjadi suatu informasi yangdiperlukan secara tepat. Metode DFD (Data Flow Diagram) sebagai alat bantu dalam penggambaran modeljalannyasistem,Kata Kunci: re-engineering, koperasi berkelanjutan, sistem informasi, kesejahteraan
RE-ENGINEERING KOPERASI BERKELANJUTAN BERBASIS WEB dalam rangka PENINGKATAN KESEJAHTERAAN MASYARAKAT PESISIR RE-ENGINEERING DEVELOPMENT COOPERATION BASED on WEB in order to IMPROVE THE COASTAL COMMUNITY WELL-BEING Indarti, Iin; Kuntari, Yeni
Jurnal Dinamika Manajemen (Journal of Management Dynamics) Proceeding Madic 2015
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v0i0.4759

Abstract

ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Kontruksi yang Terdaftar di BEI Tahun 2014-2017) Listiyowati, Listiyowati; Indarti, Iin
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 4, No 2 (2018): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v4i2.8

Abstract

This study aims to examine the effect of institutional ownership, independent commissioners on the value of the company with return on assets as intervening variables. The test results for a sample of 32 construction companies from 2014 to 2017 using path analysis. Institutional ownership and independent commissioners do not have a direct effect on company value and return on assets, while return on assets directly has a significant effect on the value of companies in construction companies on the IDX. While profitability is not able to mediate the effect of good corporate governance on firm value because of the Z Score under 1.98. For Square Multiple Correlation is 83.8% which indicates that the research capital framework is quite good at explaining the dependent variable.Keywords: Institutional Ownership, Independent Commissioner, Return On Assets, Company Valu