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ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2010 – 2014 Apriani, Sarah; Rahmanto, Basuki Toto
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 2 (2017): Special Issue Manajemen Keuangan, September 2017
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.515 KB) | DOI: 10.36226/jrmb.v2iS1.59

Abstract

Firms listed on the Stock Exchange shall publish the audited financial statements to OJK, d/h Bapepam – LK results no later than 4 months or 120 days since the publication of the annual report. This study was conducted to examine the effect of profitability, company size and Office of Public Accountants (KAP) to Audit Delay in mining companies, for coal, rocks, metal, and minerals, with oil and gas sectors in Indonesia Stock Exchange 2010-2014. Sample This study covers 13 companies. Sampling method using purposive sampling. This study uses secondary data were analyzed using multiple linear regression. The results of the analysis concludes that a effect on the profitability of the audit delay, company size and Office of Public Accountants (KAP) has no effect on audit delay due to the significant value of the variable that is more than 0,05. Keywords: Profitability, Company Size, Public Accountant Office, Audit Delay
PERAN KOMUNITAS DALAM MENINGKATKAN KINERJA UKM (DITINJAU DARI FAKTOR INTERNAL) Rahmanto, Basuki Toto; Nurjanah, Siti; Darmo, Ika Suhartanti
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.352 KB) | DOI: 10.36226/jrmb.v3i1.80

Abstract

Small medium enterprises have large contribution on an economy, and it’s very important to develop SME in numbers and quality since SME may provide new income for society, especially in Indonesia which has small proportion of enterpreneurs. Firm performance, has been studied by many researchers and it’s very interesting topics because every organization wants to achieve the best performance. To improve their performance, organization (including SME) need to enhance their knowledge, that they can get by join some enterpreneur community. Tangan Di Atas (TDA) ia one of the largest enterpreneur community in Indonesia which has many activities to develop their members. This study aims to analize the effect of internal factors on SME performance that become TDA member. The result of this study shows that internal factors effects the SME performace. Keywords: Internal Factor, SME’s performance
ANALISIS IMPLEMENTASI PENGUKURAN KINERJA BERBASIS BALANCED SCORECARD Rahmanto, Basuki Toto; Karen, Ester
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 3 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.831 KB) | DOI: 10.36226/jrmb.v3i3.157

Abstract

The purpose of this research is to analyze the implementation of performance measurement based on a balaced scorecard for government agencies with a case study on KPP Jakarta Pasar Rebo. This study was a descriptive-quantitative research through case studies with quantitative methods. The data used are primary data from the results of a questionnaire given to all taxpayers in KPP Pratama Jakarta Pasar Rebo and secondary data from the documentation. The results obtained from this study showed the performance measurement using the balanced scorecard for all three perspectives: customer satisfaction, internal business process and learning and growth as a whole obtain good results with some suggestions and improvements that need to be done, but on the financial perspective showing results unfavorable. Keywords: balance scorecard, performance
INITIAL RETURN DAN RETURN 7 HARI SAHAM-SAHAM IPO DI BURSA EFEK INDONESIA Rahmanto, Basuki Toto; Suriawinata, Iman Sofian
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 3 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.14 KB)

Abstract

The purpose of the study is to determine whether financial information that is proxied by the current ratio, return on assets, and debt to equity ratio and non-financial information proxied by auditor reputation, percentage of stock offerings, company age, and government ownership affect initial return and stock return 7 days. The sample used in this study are companies that conduct initial public offerings on the Indonesia Stock Exchange for the period of 2012 to 2016. The sampling method used was purposive sampling and the statistical method used is linear regression. The results of the study obtained the debt equity ratio, auditor reputation and company age negatively affected the initial return. The return of 7 days after the IPO is not influenced by financial and non-financial information, but the initial return affects the return of 7 days after the IPO in a positive direction. Keywords: initial return, return 7 day post IPO
PERAN PASAR TEMATIK DALAM MENOPANG KESEJAHTERAAN MASYARAKAT JAKARTA Meliana, Vina; Lestari, Diyan; Rahmanto, Basuki Toto
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 2 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.092 KB)

Abstract

Purpose- This study aims to analyze the role of the thematic market on society's prosperity in Jakarta. Design/methodology/approach- The respondent of this study is the seller who sells their products in Jakarta thematic market. Multiple linear regression is used as a data analysis method. Findings- The result of this study state that innovation does not affect the prosperity of Jakarta society, while brand image affects the prosperity of Jakarta society. Implications- Traditional market conditions with minimal facilities make most consumers reluctant to allocate a lot of time in the market. Thus, even though the thematic market is a traditional market, it must be managed in such a way with facilities that enable consumers to spend a long time in the market. Keywords: Innovation, Brand Image, Prosperity
Komparasi kinerja keuangan dan reaksi pasar pada perusahaan prospector dan defender Rahmanto, Basuki Toto; Lestari, Diyan
INOVASI Vol 16, No 1 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.23 KB) | DOI: 10.29264/jinv.v16i1.6649

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan dan reaksi pasar pada perusahaan bertipologi prospector dan defender. Populasi penelitian adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018. Teknik pemilihan sampel menggunakan Teknik purposive sampling dengan jumlah observasi 102. Metode statistik yang digunakan dalam penelitian ini adalah menggunakan uji Mann-Whitney U test. Hasil penelitian diperoleh kinerja keuangan perusahaan prospector yang diproksi dari pertumbuhan laba, dividend payout ratio, dan return on investment lebih kecil dibandingkan perusahaan bertipologi defender. Kinerja keuangan yang diproksi pertumbuhan penjualan atas perusahaan bertipologi prospector lebih besar daripada perusahaan bertipologi defender. Tidak ada perbedaan reaksi pasar perusahaan prospector dengan perusahaan defender.
Diversitas dan kinerja keuangan perusahaan bisnis keluarga Rahmanto, Basuki Toto; Lestari, Diyan
INOVASI Vol 16, No 2 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.155 KB) | DOI: 10.29264/jinv.v16i2.8209

Abstract

Penelitian ini bertujuan untuk mengetahui apakah diversitas dalam perusahaan keluarga mempengaruhi kinerja keuangan. Diversitas yang diteliti adalah diversitas proporsi direksi keluarga dengan direksi non anggota keluarga, diversitas usia direksi, dan diversitas level pendidikan direksi. Populasi penelitian adalah perusahaan keluarga yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling perusahaan keluarga yang terdaftar di Bursa Efek Indonesia periode 2017 sampai dengan 2019. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Berdasarkan hasil penelitian diperoleh diversitas proporsi direksi keluarga dengan direksi non anggota keluarga berpengaruh terhadap kinerja keuangan. Sedangkan diversitas usia direksi dan diversitas level pendidikan direksi tidak berpengaruh terhadap kinerja keuangan perusahaan.    
FAKTOR PSIKOLOGI DAN KEPUTUSAN PEMBELIAN ROKOK ELEKTRIK (VAPE) Basuki Toto Rahmanto; Take Juwitara
Value : Jurnal Manajemen dan Akuntansi Vol 14 No 1 (2019): Edisi: Januari-Juni 2019
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v14i1.727

Abstract

Penelitian ini bertujuan untuk menguji analisis faktor-faktor yang mempengaruhi perilaku konsumen terhadap keputusan pembelian produk rokok elektrik. Sampel ini diambil dengan menggunakan simple random sampling sehingga didapat jumlah sampel sebanyak 92 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear. Hasil penelitian ini menunjukkan bahwa faktor psikologi mempengaruhi keputusan pembelian sedangkan faktor budaya, faktor sosial dan faktor pribadi tidak mempengaruhi keputusan pembelian.
Frekuensi Perdagangan, Volume Perdagangan, Kapitalisasi Pasar Dan Return Saham Tahun 2018 Komara Wastu Jatnika; Basuki Toto Rahmanto
Value : Jurnal Manajemen dan Akuntansi Vol 15 No 1 (2020): Januari - Juni 2020
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v15i1.1004

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan, dan kapitalisasi pasar terhadap return saham. Populasi penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan sampel yang diambil adalah perusahaan yang terdaftar di indeks LQ45. Pengambilan sampel dilakukan dengan cara purposive sampling. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil dari penelitian menunjukkan bahwa frekuensi perdagangan, volume perdagangan, dan kapitalisasi pasar berpengaruh terhadap return saham.
Mengelola Keuangan Keluarga dan Mengajari Anak Menabung Basuki Toto Rahmanto
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.132 KB) | DOI: 10.36407/berdaya.v1i2.111

Abstract

This community service program aims to develop a group of people who have economic independence. While the specific target to be achieved is to increase the role of the PKK in the welfare of the family and surrounding community, as well as the PKK group team. RT. 26 know the importance of managing family finances one way to teach children to save from an early age. Activities for partners are to provide workshops and interactive discussions on the topic Managing Family Finances; Teaching Children to Save. Implementation of activities runs within 2 (two) months of observation, making proposals, preparing materials, implementing activities to making final reports. The benefit obtained from this activity is to motivate children to save needs to be done from an early age, in addition to being useful for children it is also useful to help the family's financial foundation. Making family financial planning is needed by every household. Housewives can make plans by discussing with spouses and family members to achieve the expected goals. Keywords: household financial management, saving motivation