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ANALISIS RASIO KEUANGAN DENGAN METODE Z-SCORE (ALTMAN) DAN CAMEL UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI Boby '; Rasuli '; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to predict the bankruptcy of a company by using the Z Score (Altman) which consists of Working Capital / Total Assets, Retained Earnings / Total assets, Earning before Interest and tax / total assets, and market value of equity / book value of debt . and CAMEL ratio consisting of CAR, ATTM, APB, NPL, PPAPAP, ROA, ROE, NIM, ROA and LDR on banking companies listed on the Stock Exchange 2008-2010. The sample in this study is a banking company that is listed on the Stock Exchange 2008-2010 period as many as 21 companies The results of this research and the test result of the processing by using the Altman Z score obtained 9 predicted bankrupt companies, 10 companies are potentially insolvent (gray area) and 2 healthy company, a total of 21 companies were selected as sample of this. The company is completely bankrupt by year 2 years predictions based on data obtained from the Indonesian Capital Market Directory 2012 only 2 were delisted from the Stock Exchange, the Bank ekomoni Prog Tbk and Bank Executives International Tbk Thus the data processing results obtained show from 9 companies predicted bankrupt, which proved to be bankrupt / mergers are 2 companies with 22.2% accuracy rate. Adjusted R Square shows the value of 0.360. It shows that 36% of bankruptcies are influenced by the determinant variables in the model while the rest (54%) is explained by other variables not included in the model. Thus, it can be seen that there are very many other factors that affect bankruptcies in addition to CAR, ATTM, APB, NPL, PPAPAP, ROA, ROE, NIM, ROA and LDRKeywords: Return on Equity (ROE), Cash Ratio (CR), Debt To Equity Ratio (DER) and Earning Per Share (EPS) The Dividend Payout Ratio (DPR)

Pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, evaluasi anggaran, akuntabilitas publik, dan transparansi kebijakan publik terhadap kinerja manajerial satuan kerja perangkat daerah (studi empiris pada satuan kerja perangkat daerah pr Amie Dhiza; Rasuli '; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The objective of the study is to examine empirically the effect of budget participation, budget goal clarity, budget evaluation, public accountability, and transparency of public policy to managerial performance Riau Provincial government agencies. The population in this study is a local government agency in the Government of Riau Province, amounting to 39 agencies. The sampling technique used was judgment sampling. Respondents in this study is the Echelon II, III, and IV in each agency that is focused on leader of agency, leader of planning, leader of evaluation and reporting, subpart leader of planning, as well as the subpart leader of the evaluation and reporting numbering 195 people. The results of the study came to the conclusion that the participation of budget preparation, budget goal clarity, budget evaluation, accountability, transparency publik and significant influence public policy on managerial performance Riau provincial government agencies. The magnitude of the effect of independent variables on the dependent variable is equal to 60%.Keywords : Budget Participation, Budget Goal Clarity, Budget Evaluation, Public Accountability, Transparency Of Public Policy, Managerial Performance.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DERAJAT DESENTRALISASI, DAN DERAJAT KONTRIBUSI BUMD TERHADAP ALOKASI BELANJA MODAL (Pada Provinsi Kepulauan Riau) Oviliza Haryuli; Rasuli '; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure. The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The statistical method used to test the research hypothesis is multiple regression using SPSS 18 software. The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contribution

Pengaruh laba, ukuran perusahaan dan komponen akrual terhadap arus kas aktivitas operasi masa depan pada perusahaan wholsale and retail yang terdaftar di bursa efek Indonesia periode 2008-2012 Rahmania '; Rasuli '; Al-azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of earnings, firm size and components of accruals on cash flow operating activities in the future Wholesale and Retail companies listed in Indonesia Stock Exchange 2008-2012 period.The population in this study is the Wholesale and Retail are listed in the Indonesia Stock Exchange (BEI) in the period 2008-2012, amounting to as much as 30 perusahaan.Sampel used in the study were 30 perusahaan.Teknik sampling used in this study is the purposive criteria sampling.Adapun in this study include wholesale companies and retail has been listed on the Indonesia Stock Exchange in the study period 2008-2012. The data used are secondary data obtained from the Indonesia Stock Exchange in particular from the Indonesian Capital Market Directory (ICMD)The results showed that a significant difference between Income, Accounts Receivable, Depreciation and Debt to Cash Flow Operating Activities Future Wholesale and retail company. While the size of the Company and the Stock is not a significant influence on Future Cash Flows Operating Activities Depanpada Wholesale and retail companies.Keywords: Income, Accounts Receivable, Depreciation Expense, Debt, Inventory, Operating Cash Flow

Pengaruh pertumbuhan perusahaan, investment opportunity set, profitabilitas, ukuran perusahaan, risiko bisnis dan struktur aktiva, terhadap struktur modal pada perusahaan property & real estate yang terdaftar di bursa efek indonesiatahun 2011-2012 Fitri Kasuarina; Rasuli '; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aims to determine the effect of the investment opportunity set (IOS), the company's growth, profitability, risk and asset structure of capital structure on property & real estate company listed on the Indonesia Stock Exchange in 2011-2012.The population in this study are all property and real estate companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2012. The sample used by the authors in this study was determined using purposive sampling technique. The number of property & real estate company listed on the Indonesia Stock Exchange in 2011 and 2012 is as much as 49 companies. Data were analyzed using multiple regression.The rate of growth the company has a positive and significant impact on the capital structure. Investment Opportunity Set (IOS) and a significant positive effect on capital structure. Risk does not have a significant effect on capital structure. ROA positive and significant impact on the capital structure. Size positive and significant impact on the capital structure. The structure of assets and a significant positive effect on capital structure. This means that the policy asset structure on property and real estate company is one of the factors that can affect the capital structure that needs to be considered when investing in the stock exchange.Keywords: Growth Company, Investment Opportunity Set (IOS), Risk, Profitability, Asset Structure, Capital Structure

PENGARUH PENGALAMAN, PENGETAHUAN, AUDIT TENURE DAN PEER REVIEW TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Pekanbaru, Batam, Padang dan Medan) Nova Wulandari; Rasuli '; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Audit is a process to reduce the information contained in consistencies between managers and share holders. So the company should be more critical in choosing Public Accounting Firm to the financial statements audited by a public accountants a report that is free from material misstatement, be credible. There fore, we need a professional services independent and objective public accountants to assess the fairness of the financial statements presented by management. This study aimed to examine the effect of experience, knowledge, audit tenure and peer review of audit quality in the public accounting firm in Pekanbaru, Batam, Padang and Medan. The sampling technique using purposive sampling. Data collection methods conducted by using a questionnaire. The data collected will be analyzed using multiple linear regression. The results showed that the experience, knowledge, peer reviewed significant effect on audit quality. While no effect exhibited significantly audit tenure on audit quality produced by a public accountant. The amount of donations influence the experience, knowledge, audit tenure and peer review of audit quality by 59%.Keywords: Experience, Knowledge, Audit Tenure, Peer Review and Quality Audit

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