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Journal : Jurnal Ekonomi dan Kewirausahaan

METODE ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PERUSAHAAN DI BURSA EFEK INDONESIA Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 11, No 2 (2011): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract One purpose of investors to invest is to obtain the return. Stocks are selected investment instruments that many investors because the stock is able to provide the level of profit. Stock prices reflect the value of a company. If the company achieve a good performance, the company's stock will be much in demand by investors. Accomplishments achieved either company can be seen in the financial statements published by the company issuer. Issuer is obliged to publish financial statements in certain periods. This financial report is useful for investors to assist in making investment decisions, like selling, buying, or planting stock. In general, financial performance measurement is done by using Return On Investment (ROI), Earnings Per Share (EPS) and Return On Equity (ROE). In addition to using the financial performance analysis, financial analysis method newly developed for the measurement of performance is the Economic Value Added (EVA) and Market Value Added (MVA). Keywords: Return On Investment, Earnings Per Share, Economic Value Added dan Market Value Added
PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Yuneriya, Nanda Estie; Sarwono, Aris Eddy; Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 13, No 1 (2013): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that there is no difference in interest student to follow PPAk between state and private universities. Although known to the average student interest PTN to follow PPAk higher than student PTS, but it did not prove for real difference between the interest of students to follow PPAk, this is because the student has not entered the real world of work so as not understanding the true benefits of completing PPAk. Keywords: Accounting Professional Education, Motivation, Perception.
ANALISIS KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN MENGGUNAKAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH (Survei Pada PT Bank Muamalat Indonesia) Kartika P, Putri -; Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 13, No 2 (2013): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The limitations of SFAS 59, the accounting standard guidelines for Islamic banks do not comply with the principle of full disclosure, led to the information presented in the financial statements are not accurate, especially with regard to the ability of Islamic banks to generate profits. The purpose of this study, to analyze the differences in the financial performance of Islamic banks using the income approach and the value -added based on financial ratios. The results showed that by using a value-added approach, the ratio of financial performance (ROA, ROE, and the ratio of total income to total earning assets) there are differences in quantitative, value-added approach is greater than the income approach. Keywords: Financial Performance, Islamic Banking, Income Statement, Statement of Value Added
PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Nanda Estie Yuneriya; Aris Eddy Sarwono; Djoko - Kristianto
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2013): Jurnal Ekonomi dan Kewirausahaan : March
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that there is no difference in interest student to follow PPAk between state and private universities. Although known to the average student interest PTN to follow PPAk higher than student PTS, but it did not prove for real difference between the interest of students to follow PPAk, this is because the student has not entered the real world of work so as not understanding the true benefits of completing PPAk. Keywords: Accounting Professional Education, Motivation, Perception.
ANALISIS KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN MENGGUNAKAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH (Survei Pada PT Bank Muamalat Indonesia) Putri - Kartika P; Djoko - Kristianto
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 13 No. 2 (2013): Ekonomi dan Kewirausahaan : Juny
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT The limitations of SFAS 59, the accounting standard guidelines for Islamic banks do not comply with the principle of full disclosure, led to the information presented in the financial statements are not accurate, especially with regard to the ability of Islamic banks to generate profits. The purpose of this study, to analyze the differences in the financial performance of Islamic banks using the income approach and the value -added based on financial ratios. The results showed that by using a value-added approach, the ratio of financial performance (ROA, ROE, and the ratio of total income to total earning assets) there are differences in quantitative, value-added approach is greater than the income approach. Keywords: Financial Performance, Islamic Banking, Income Statement, Statement of Value Added