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Widaryanti .
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HUBUNGAN CVP (COST VOLUME PROFIT) DAN ANGGARAN DALAM PERENCANAAN USAHA Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 1, No 2: Desember 2006
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.1.2.%p

Abstract

Company is one of economic support in a country. That's company's urgent role for economic development, so that needs open and rational management. Company management needs atool for planning, controlling and decisions making. Cost Volume Profit is a tool for planning and budged canmake more sure sales, production, cost and earning or lose forecast. So that can improve financial statement validity. Cost volume Profit analysis in useful in the very early stageof planing. Cost volume profit (CVP) analysis is method for analyzing the relationships among volume, cost and profit. Manager use these relationships to plan, budget and make dicisions. Planning begins with the setting of general goals proceeds to the cost volume profit analysis of various alternatives, and with preparations of a detailed quantitative plan of action the budget.
PERBEDAAN ANTARA SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 1, No 1: Juni 2006
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.1.1.%p

Abstract

Right issue is once of corporate action in Stock Exchange. This nnouncement is very important for investor to make decision for invesment in public companies.This study aimed to examines the difference Abnormal return mean and Trading Volume Activity mean, before and after righ issue event. Samples in this study are public companies that list in Jakarta Stock Exchange within 2000 – 2003. This research uses 25 public companies which was representatif sampel. With signifikan level 0.05, this research indicates that there is not a difference Abnormal return mean and Trading Volume Activity mean, before and after right issue event. This means that no information in right issue event
PENGARUH ASYMETRI INFORMASI, MANAJEMEN LABA DAN INDIKATOR MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK DI INDONESIA Ndaruningpuri Wulandari; Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 3, No 1: Juni 2008
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.3.1.%p

Abstract

The early perspective corporate governance comes from agency theory. In the model of agency theory, principal is ownership of the company who give their right to agent. The conflict of interest between principal and agent could be happen because existence of dissociation between ownership and management of company. The corporate governance appears to minimize that conflict and to control they behaviour. The aim of this research is to find out empirical evidence about the influence of corporate governance mechanism indicator to public company performance inIndonesia.            Population of this study is company where listed in Jakarta Stock Exchange (BEJ), with amount of sampel 91 public company. There is two indicator of corporate governance mechanism in this research, first the internal corporate governance mechanism indicator was measured and proxied by the amount of board of directors, independent board of commissioner proportion, and debt to equity. The second is external corporate governance mechanism was measured and proxied by institutional ownership. The asymetry information was measured with relative bid ask spread, earning management with discretionary accruals (DA) and performance of public company with proxied by tobin's q. Hipotheses were tested by analysis of multiple linier regression.            This study reveals that in the internal corporate governance mechanism, only debt to equity have positive significant effect to company performance. The amount of board of directors and independent board of commissioner proportion do not have positive significant effect to company performance. The institutional ownership as  external corporate governance mechanism do not have positive effect significant to company performance. Variable asymetry information and earning management has  significant effect to company performance
ANALISIS HUBUNGAN INFORMASI COSTVOLUMEPROFIT (CVP) DAN INFORMASI REALISASI ANGGARAN TAHUN LALU UNTUK PENILAIAN EFEKTIFITAS PERENCANAAN USAHA (STUDI KASUS KOPERASI SIMPAN PINJAM DI KOTAMADIASEMARANG) Luhgiatno .; Widaryanti .; Ndaruningpuri W.
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

This study has objective, first, to investigate how koperasi simpan pinjam in Kotamadia Semarang make its business planning with CostVolumeProfit(CVP) information and realization on budget last year information. Second, to observe the effect of CVP and realization of budget last year information with business planning efectivity in koperasi simpan pinjam KotamadiaSemarang. Sample in this study are 13 kospin that have been listed in Dinas Koperasi Usaha Kecil Menengah Kota Semarang until April 2007. The statistical method used in this study is multiple linier regresion. Quesioner is used to data collecting.The deskriptif result show that kospin Kotamadia Semarang, in majority have enough category in business planning, CVP and realization of budget last year information. Statistical result show that CVP information have significant effect to business planning efectivity. Realization of budget last year information have positif significant effect to business planning efectivity. With simultan test, CVP and realization of budget last year information effect to business planning efectivity.
ANALISIS HUBUNGAN ANTARA EFISIENSI KINERJA INTELEKTUAL TERHADAP KINERJA PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 1: Juni 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.1.%p

Abstract

The principal purpose of the present paper is to investigate the association between the efficiency of value added Intellectual Coefficient (VAIC) by the major components of a manufacture enterprise resource base {employee capital (CEE), human capital (HCE) and structural capital (SCE)} and ROA as dimension of manufacture enterprise financial performance. The traditional dimension of financial performance is profitability and market valuation. The study used 32 manufacture enterprises data drawn from Jakarta Stock Exchange (JSX) reporting period 2008-2010. The paper used two models to testing, the first between the Value Added Intellectual Coefficient (VAIC) as the efficiency measure of three intellectual capital components and financial performance. The second model explores the relation between every intellectual capital variables as independent variables and market valuation. The result is VAIC have relation with financial performance, but have’nt relation with market valuation.
NILAI ETIS PERUSAHAAN DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 7, No 2: Desember 2012
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.7.2.%p

Abstract

In this article, we learned about ethical theory. First, Corporate Ethical Index and empirically assess the impact of corporate ethical identity (CEI) on a firm’s financial performance (market-to-book values). Drawing on formulations of normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve a greater degree of stakeholder satisfaction (SS), which, in turn, positively influences a firm’s financial performance. We analyze dimensions of the CEI of firms applied ethics. Our results indicate that whereas applied ethics hasn’t an impact through the improvement of firm performance.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Widaryanti .; Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

This research examine which corporate governance mechanism can effect Timeline of Corporate Internet Reporting by listed companies on the Indonesian Stock Exchange. Independent variables in this study are firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size) to investigate the influence on the timeliness of CIR. Population sample in this study was taken from Indonesian companies listed in 2012 at Indonesian Stock Exchange. Hypotesis analysis using Multiple regression. Based on the result of analysis showed that all variables simultaniously influence the timeliness of CIR. Only firm size that influence the timeliness of CIR.
ANALISIS PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 2: Desember 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.2.%p

Abstract

The objective of this research is to examine factors that influencing income smoothing practice in manufacturing companies listed at Indonesian Stock Exchange (IDX). The factors being examined were size, profitability, financial leverage, net profit margin and variance of stock value. Eckel’s Index (1981) was used to determine the incidence of income smoothingpractice with net profit after tax as the object of income smoothing.The sample of this research selected by purposive judgement sampling. The samples were 49 manufacturing companies listed at IDX for five years period (2002-2006). Multivariate test (logistic regression) were used to identify the factors affecting the income smoothing practice.The result of Eckel’s Index (1981) showed that income smoothing is practiced bymanufacturing companies listed at IDX. The multivariate test showed that size, profitability, financial leverage, net profit margin and variance of stock value, simultaneously and partial test not having a significance influence on income smoothing practice. In conclusion, from five independen variables being examined, there are’nt affecting the income smoothing practice.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LEVEL TRANSPARANSI GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Widaryanti .; Luhgiatno .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 11, No 1: Juni 2016
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.11.1.%p

Abstract

This study aims to investigate the characteristics of companies that affect the level of transparency of corporate governance on manufacturing companies listed in Indonesia Stock Exchange. The factors used were firm characteristics (firm size, listing status, the status of the auditor, the type of industry, the level of dispersed ownership) to investigate its effect on the level of transparency of corporate governance (GCG). Population in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014 which amounted to 141. Samples obtained a number of 137.  The study states that the size of the company significantly affect the level of transparency GCG.  It is based on a significance level of t- calculated that 0,005 smaller than 0.05, whereas the t value obtained was 2.878 greater than t-table value that is equal to 1,660. Status auditor does not significantly affect the level of transparency of GCG.  It is based on a significance level of t-count amounted to 0.322 greater than 0.05, whereas the t value obtained was 0.994, which is smaller than t-table value that is equal to 1,660.  Type of industry do not significantly affect the level of transparency of GCG. It is based on a significance level of t-count amounted to 0.770 greater than 0.05, whereas the t value obtained was 0.294, which is smaller than t-table value that is equal to 1,660. Level dispersed ownership affect the level of transparency of GCG.  This is based on the value of significance (Sig.) of 0.000 which is smaller than 0.05, whereas the t value obtained was 3.604, which is larger than t-table value that is equal to 1,660. The size of the Company, Auditor Status, Type Industrial and Ownership Level dispersed simultaneously significant effect on Transparency Level GCG with F calculate equal to 5.108 and the value of significance (Sig.) of 0.001.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INTELECTUAL CAPITAL PADA INDUSTRI PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

The purpose of this paper is to investigate the determinants of intellectual capital performance in Indonesian banks who listed in Indonesian Stock Exchange over the period 2006-2008. Multiple regression analysis is used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables are bank profitability, efficiency of investment in intellectual capital, barriers to entry, bank efficiency. Results indicate that the standard variables, bank profitability and bank risk, are important. The results also show that investment in information technology (IT) systems, bank efficiency, barriers to entry and efficiency of investment in intellectual capital variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance.The study might help the banking regulators in addressing the factors affecting intellectual capital performance to take actions towards developing their performance and in turn maximise their value creation. This paper adds to the literature on the determinants of intellectual capital performance in banks. In particular, it tests the theories that investment in IT systems, bank efficiency, barriers to entry and efficiency of investment in intellectual capital have impact on intellectual capital performance.
Co-Authors Eman Sukanto Ndaruningpuri W. Ndaruningpuri Wulandari