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All Journal CERMIN PERMANA MEDIA BINA ILMIAH International Journal of Economics, Business and Accounting Research (IJEBAR) ad-Dawaa : Journal of Pharmaceutical Sciences Jurnal Inovasi Ekonomi Jurnal Pasar Modal dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yuni Utami
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PENILAIAN KINERJA SAHAM YANG MEMBENTUK PORTOFOLIO BERDASAR PREDIKSI VARIABEL FUNDAMENTAL (Studi Saham – saham Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2004-2008) Utami, Yuni
PERMANA Vol 2, No 2 (2011)
Publisher : PERMANA

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Abstract

Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The general load of  minimum risk in portfolio each securities for return are not perfect and positive correlation (Jogiyanto, 2000 : 143). The selected shares are shares with ultimate performance or out perform. One of the mathematics model employed to obtain out perform shares is by fundamental financial variable prediction. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by fundamental variable, and to measure how big is the influence of each variable. Population in this study are manufacture sharres listed at BEI during 2004 – 2008 for as much as 149 company. Sample for this study are 117 selected company from population. Research data is obtained at Capital Market Directory and Consolidated Statements of Cash Flow. The entire model in this research is analyzed using logistic regression. The technique shows  that  the only variable  that can predict an out perform  share is Earning Per Share (EPS),  variable. It has profitability level of 0,074 and significance level  at α 10%. However, the remain three variable such as Closing Price, Return On Assets (ROA) and Cash Flow have Profitability levels of 0,739; 0,474; and 0,663 respectively are not significant at α 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification  value of  83,8%, which shows that the model is acceptable. Keyword : performance share, portfolio, fundamental financial variable
PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
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Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession ´s most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings
OTORITAS JASA KEUANGAN (OJK) SEBAGAI PENGAWAS LEMBAGA KEUANGAN DAN NON KEUANGAN YANG INDEPENDEN DI INDONESIA Utami, Yuni; ., Tabrani
PERMANA Vol 3, No 2 (2012)
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Abstract

Financial Services Authority (FSA)orFinancial ServicesInstitutionsdefined asinstitutions thatcarry outactivitiesin thesectors ofBanking, Capital Markets, Insurance, Pension Funds, Banking Institutions, andOther FinancialServicesAgency. Theseinstitutionsareindependentand freefrom the interferenceof others,which havethe functions, duties, andauthorityregulation, supervision, inspectionandinvestigation. FinancialServices Authoritywas formed in ordertocope withthe complexityofthe threat ofglobalfinancialcrisis,eliminatingabuse of power, and thesearch forefficiencyin bankingandother financial institutions.Financial servicesauthorityestablishedwith the aim thatthe overallactivityinthefinancial servicessector: heldon a regular basis, fair, transparent and accountablefinancialsystemable to realizea sustainable andstablegrowth, and able to protectthe interests ofconsumersandsociety. Authoritiesimplement thefunctionof financial servicesregulation and supervisionare integratedto the overallactivityinthefinancial services sector. Becausein practicelater on, especially forthe bankingindustry, financial servicesauthoritywillperform someimportanttasksfor the regulationandsupervision ofbankingsector(microprudential), which includesinstitutionalbank, bankhealth, prudentialaspectsof banks andbankchecks. Withsome tasks, it still takesan experiencedprofessional staffmust be supportedbytheHuman Resourcessystemandreliable, which is no doubt.
ANALISIS KINERJA PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH PASCA BERLAKUNYA UNDANG-UNDANG “PENGHAPUSAN PAJAK BERGANDA” Utami, Yuni; Mubarok, Abdulloh
PERMANA Vol 5, No 2 (2014): Februari
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Abstract

This study aims to obtain empirical findings regarding: 1. performance growth of Murabaha financing in Islamic banking after the enactment of UU No. 42 tahun 2009. 2. Whether there is a significant difference between the performance of Murabaha financing on Islamic banking before and after the enactment of UU No. 42 tahun 2009. 3. Effectiveness of the implementation of UU No. 42 tahun 2009, especially related to financial performance improvement of Islamic banking. The type of the data is secondary data that is of value (rupiah) Murabaha financing in Islamic banking in each month during the period April 2007 to March 2010 and the period April 2010 to March 2013. 1 April 2010 is the dividing line between the two variables because that date is the date of the enactment of UU No. 42 tahun 2009 on the Third Amendment UU No. 8 tahun 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. To test the hypothesis, the research use the statistical test Paired sample t-test. This is because the sample will be compared to the mean is paired samples (paired). The results of this study concluded that there are significant differences between the performance of murabaha financing in Islamic banking before and after the enactment of UU No. 42 tahun 2009. It also shows that the implementation of UU No. 42 tahun 2009 effective enough to improve the performance of Islamic banking, particularly with respect to the performance of murabaha financing.Keywords: Murabaha Financing, UU No. 42 tahun 2009, Islamic Banking, Double Taxation
PENILAIAN KINERJA PORTOFOLIO SAHAM DARI VARIABEL MAKRO EKONOMI (Studi Saham – Saham Manufaktur dan Perbankan di BEI Tahun 2005-2009) Utami, Yuni; Faqihudin, M
PERMANA Vol 4, No 1 (2012): Agustus
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Abstract

Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The selected shares are shares with ultimate performance or out perform. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by makro economic variables, and to measure how big is the influence of each variable. Population in this study are manufacture and banking  sharres listed at BEI during 2005 – 2009 for as much as 158 company. Sample for this study are 136 selected company from population. Research data is obtained at BEI, BI and BPS . The entire model in this research is analyzed using logistic regression. The technique shows  that  the four variables  that can predict an out perform  share is unemployment, Product Domestic Bruto (PDB), inflation, and Kurs variables. It has profitability level of 0,000; 0.000;0,000; and 0,055 significance level  at α 10%. However, the remain one variable is SBI rate can not Predicted performance share  respectively are not significant at α 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification  value of  63,1%, which shows that the model is acceptable. Keyword : performance share, portfolio, makro economic variables
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
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Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the  accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not  siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).   Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
ANALISIS PEMBENTUKAN PORTOFOLIO OPTIMAL DENGAN METODE STOCHASTIC DOMINANCE DAN SINGLE INDEX MODEL PADA SAHAM INDUSTRI REAL ESTATE AND PROPERTY DIBURSA EFEK INDONESIA Ningrum, Eftika Riya; Waskita, Jaka; Utami, Yuni
PERMANA Vol 10, No 1 (2018): Agustus
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Abstract

This study aims to see whether there is a difference between the stochastic dominance method and the single index method in forming an optimal portfolio. And see which method is more optimal. The sample used in the study was a real estate and property company listed on the IDX period (2013 -2017) using purposive sampling and analysis sampling techniques using the average difference test. After being tested with each method both modelstochastic and single index model, the results showed that there were differences in returns from the formation of an optimal portfolio with the test results which obtained the results of 0.048 under a significant level of 0.05. And the results of the portfolio return calculation formed by the stochastic method smaller 0.0079 than the portfolio return formed by the single index method of 0.0173 which means that the single index method is more optimal than the stochastic method.Keywords: Return, Optimal Portfolio, Stochastic Dominance, Single Index
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR TRANSPORTASI DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI TAHUN 2011-2016 Amalia, Amara; Gunistiyo, Mr.; Utami, Yuni
PERMANA Vol 9, No 1 (2017): Agustus
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Abstract

The Influence of Financial Performance on Corporate Value of Sub Sector of Transportation With Disclosure of Corporate Social Responsibility as Moderator of Year 2011-2016. He purpose of this research is 1) to analyze the influence of financial performance to company value, 2) to analyze the influence of financial performance to corporate value which moderated by corporate social responsibility. Hypothesis in this research is 1) there is influence of financial performance to company value, 2) corporate social responsibility able to moderate influence of financial performance to company value. In this research used quantitative research type with descriptive approach. Data collection method used in this research is documentation method. Data analysis techniques used are classical assumption testing, simple regression analysis and moderated regression analysis (MRA). From the results of simple regression sigifikansi test, the results of this study indicate that the financial performance variables significantly influence the value of transportation service sub-sector companies listed on the Indonesia Stock Exchange 2011-2016 at the level of 5%, evidenced from the simple regression significance of 0.000 <0, 05. From the result of the test of sigifikansi moderated regression analysis (MRA), the result of this research indicates that corporate social responsibility is not able to moderate the influence of financial performance to the value of transportation service sub-sector listed in Indonesia Stock Exchange 2011-2016 at level 5% of the significance value of moderated regression analysis of 0.356> 0.05. From the analysis results can be seen the value of coefficient of determination of 0.301 which means the variability of corporate value that can be explained by the financial performance is 30.1%. This means that 30.1% of corporate value is influenced by financial performance variable while the rest 69.9% by other factors that can not be explained.  Keywords: financial performance, corporate value, corporate social responsibility
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN JASA SEKTOR PROPERTI, REAL ESTATE DAN KONSTRUKSI BANGUNAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Anastasia, Elza Aldilla; Utami, Yuni
PERMANA Vol 8, No 1 (2016): Agustus
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Abstract

Effect of Profitability, Capital Structure, and Good corporate governance on the Value of Service Companies in the Property, Real Estate and Building Construction of Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 20112015. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal 2017. The purpose of this study was to determine the effect of profitability, capital structure and good corporate governance on the value of service companies in the property, real estate and building construction sectors property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The hypothesis in this study is that it is assumed that profitability, capital structure and good corporate governance have an effect on the value of service companies in the property, real estate and building construction sectors, property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression, simultaneous test, partial test, and coefficient of determination analysis. From the results of the t-test calculation, the value of tcount is 3.663> t table of 1.98 with a significance value of 0.000 <0.05, meaning that there is a positive and significant effect on profitability on firm value. From the results of the t-test calculation, the value of tcount is 0.035 <ttable of 1.98 with a significance value of 0.972> 0.05, which means there is a positive and insignificant effect of the capital structure on firm value. From the results of the t-test calculation, the value of tcount is 1.829 <ttable of 1.98 with a significance value of 0.071> 0.05, which means there is a positive and insignificant effect of good corporate governance on firm value. Based on the results of the F test obtained Fcount of 5.573> Ftable of 2.68 with a significance value of 0.001 <0.05 means that there is a positive and significant effect of profitability, capital structure and good corporate governance on firm value.Keywords: Profitability, Organizational Structure, GCG, Corporate Value.
PERSEPSI PROFESI AKUNTAN TERHADAP PENERAPAN MANAJEMEN LABA Mubarok, Abdulloh; Utami, Yuni
CERMIN No 049 (2011): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.744 KB)

Abstract

This study aimed to determine ( 1 ) how perceptions of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management and ( 2 ) whether there are significant differences in perceptions between faculty , management accountants and students of the management application . Data were collected by questionnaire survey techniques and produce 63 research respondents consisting of 10 accounting lecturer , management accounting 18 and 35 accounting students . The selection of respondents ( sample ) conducted convenience . Validity test performed by bivariate correlation between each indicator score , while reliability test performed with Cronbach alpha statistic test . To find out how well the perception of the accounting profession ( lecturer , management accountants and students ) to the application of earnings management , the data were analyzed with a total score of memproporsikan calculation of each group of respondents with a total score ideally . Then interpreted by the criteria of interpretation of the score. To determine whether there are significant differences between the two groups was conducted using Analysis of Variance ( ANOVA ) with post hoc tests derivative test , SPSS 16 for Windows . The results showed that in general the accounting profession ( lecturer , management accountants and students ) have a negative perception of earnings management application . Third of the accounting profession , the profession 's most lecturers have a good perception ( 84.92 % ) compared to the management accounting profession and students . The study also found that there are differences in the perception of earnings management practices between management accountants with lecturers and students , whereas for the management accounting profession with students did not reveal any differences in perception . Nevertheless for the accounting profession in the three groups did not reveal any difference in the average perception is significant about the application of earnings management .Keywords : perception , professional accountants , lecturers , management accountants , students , management earnings
Co-Authors Abdullah Mubarok Abdulloh Mubarok Agus suprijono Amalia, Amara Anastasia, Elza Aldilla Gunistiyo, Gunistiyo Hengky Setiawan Jaka Waskita Jane Evelyn M Faqihudin Namira Ufrida Rahmi Ningrum, Eftika Riya Setiani, Risma Meilana Sofhian Sofhian Tabrani .