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EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
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Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

ISSN : 2548298X EISSN : 25485024 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).

Arjuna Subject : -

Articles 7 Documents

Search results for , issue "Vol 11 No 1 (2007)" : 7 Documents clear

PEMODELAN FORMULA MATEMATIK UNTUK MENENTUKAN NILAI BUKU AKTIVA TETAP DAN ALGORITMANYA DALAM BAHASA PEMROGRAMAN QUICK BASIC Yudha Herlambang, SE., Ak., ST., MT.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

According to General Accepted Accounting Priciples (GAAP), we realize that Fix Assets have been used during periodic useful live which be allocated for cost was called Deppreciation Cost .For the Fixed Assets which be depreciated will result the final Value of the Assets mentioned Book Value. The Book Value of Fix Assets in the first year was called the Historical Cost.The Book Value in each periodcan be calculated by using conventional method, we can make the tabulation chronologically until the end of useful life. In this paper, the author will design the mathematical formulation for determining the Book Value Directly at the year-t or Book Value Equation referred to the function t(time) without tabulation process, for each depreciation method used in Accounting Principle .In other side, the author will also design the programming and algorithm in Computer Language by using Quick Basic Software. And the last the author will test the validity of program and mathematic formulation by comparing the result with the result of conventional method (tabulation method).

ANALISIS DAYA DUKUNG EKONOMI DAERAH TERHADAP PENGEMBANGAN KAWASAN INDUSTRI KABUPATEN BANGKALAN Sutjipto Ngumar; Hening Widi Oetomo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In the development of industrial area, the first step needed is to find out about the current conditional supportiveness on the smallest area unit. In terms of Regency or Municipality, its smallest unit is Subdistrict. The setting of this study is Bangkalan Regency while its smallest area units studied are the Subdistricts of Kamal, Labang, Kwanyar, Modung, Tanah Merah, Tragah, Socah and Burneh. Why these Subdistricts are chosen is because of their common access from Kamal harbor and Suramadu Bridge. The method used is SWOT analysis which considering internal factor constructed in IFAS (Internal Strategic Factor Analysis Summary) table and external factor constructed in EFAS (External Strategic Factor Analysis Summary) table.The highest IFAS values are Kamal’s and Modung’s, while EFAS values are assumed to be equal because the competitors condition are relatively similar. Based on IFAS and EFAS values, the quadrant position will be derived in SWOT matrix whose x axis is IFAS and y axis is EFAS. There are 4 quadrants in SWOT matrix, they are S-O (Strengths – Opportunities), W-O (Weakness – Opportunities), S-T (Strengths - Threats), and W-T (Weakness – Threats). The results of this current study suggest that from 8 Subdistricts we studied, there are 7 (seven) Subdistricts in S-O quadrant and 1 (one) in W-O quadrant. Based on the position of these subdistricts in SWOT quadrant, the appropriate strategy for each Subdistrict in developing their area in order to support the development of industrial area will be determined.

PENGARUH QUALITY OF WORK LIFE TERHADAP PRODUKTIVITAS KERJA KARYAWAN (Studi Kasus Balai Pelayanan Teknis Industri Kulit Di Magetan) Dr. Sonang Sitohang, MM
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this research is to analize the impact of the Quality of Work Life (QWL) to the Employee Productivity of Technical Leather Industry Unit Service in Magetan simustaneously either partial and also recognize that the Extencive Training is the dominant variable. The research population are 41 people, all the employees of Technical Leather Industry Unit Service in Magetan, and used multiple regression method to test hypotheses. Base on the research, the QWL that consist of; job security, selective hiring, self management team, equitable compensation, extensive training, reduced differences in status, and sharing information simultaneously have impact to the employee productivity (F) value 11,5206. So, With partial QWL to the employee productivity with (t) value; job security 4,4070, selective hiring 3,1928, self management team 6,4529, equitable compensation 4,1858, extensive training 7,1086, reduced differences in status 5,0497, and sharing information 4,0763, and the extencive training is the dominant variable to the employee productivity

ANALISA PERILAKU MANAJEMEN TERHADAP PENERAPAN KOMPENSASI PROGRAM OPSI SAHAM EKSEKUTIF Dr. Nur Fadjrih Asyik, M.Si.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to investigate whether management who offer stock-based compensation which relatively big proportion to manage earnings information prior to grant date. While, this study also investigate the difference behavior of every step stock option offering. This paper contributes to that stream of accounting research by identifying several factors to manage earnings.The study finds that executives have ability to manage information around option grant date to find benefit stock price decreases before the grant date. Its show that the greater of stock option which granted to employee the more motive to manage decreasing earnings management prior to the grant date. The results are consistent with previous researchs that managers in the firms that offering the greater of stock option have the larger motivation to manage decreasing earnings so that can pay the stock option at the price of cheap (Chauvin & Shenoy, 2000; Baker et al., 2002; Balsam et al., 2003). While, based steps of stock option offering, the results of analysis show that there are the difference of influence of offer of the stock option on earnings management behavior at phase 1 and 2, while phase 3 do not differ from phase 1. The general conclusion is that magnitude of ESOP compensation effect earnings management behavior with supported by several conditional factors.

ANALISA VARIABEL-VARIABEL YANG MEMPENGARUHI PROFITABILITY NET MARGIN Dra. Rr. Sri Diniarti, S.E.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research is an explanatory research, because it explaining about the relationship among the hypnotized variables. This research aims to knowing about the relationship and the influence between the accounts, location to the other bank, and loans to the net margin in Bank Jatim Madiun. The results are between accounts to net margin has positive relationship, between location to another bank to net margin has negative relationship, and between loans to net margin has positive relationship. Together, the variables have strong enough relationship to net margin, it showing by coefficient of determination value is 0,956, it means that the value close to 1. So, 4,4% of Profitability Net Margin influenced by the others variables.The method of research was by using field research that including observation, interview and library research.The analyzing data method was by using Multiple Regression Analysis, Correlation Analysis, and Coefficient of Determination Analysis.

PENGARUH PARTISIPASI ANGGARAN, TINGKAT KESULITAN SASARAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP TINGKAT REALISASI ANGGARAN PENERIMAAN PAJAK BUMI DAN BANGUNAN Drs. Ec. K Soetanto Warsoko, MM
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Budgeting is an element of management controll system that works as planning device. Budgeting is accepted as key element in the system of planning and controlling. The purpose of the study is know the influence of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation to the realization degree of budgeting revenue from tax of land and construction/Pajak Bumi dan Bangunan. Samples of the study are KP PBB Kanwil XI DJP East Java with 8 (eight) number of KP PBB that consist of KP PBB Surabaya I, Surabaya, II, Surabaya III, Gresik, Bojonegoro, Pamekasan, Madiun, Ngawi. Data analysis for this study using miltiple regression. The results of this study shows that variation pattern the changes variables of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation explains contribution the influence variable of realization degree of budgeting revenue from land and construction/Pajak Bumi dan Bangunan in the amount of 38,9% (R-square).

UJI KONSISTENSI PENENTUAN NILAI SAHAM-SAHAM INDUSTRI PROPERTI DAN REALESTATE YANG TERDAFTAR DI BURSA EFEK JAKARTA Dr. David Sukardi Kodrat, MM
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to know whether profit growth, dividend payout ratio and deviation standard are determining the fair of stock price among period The population of the research is go public companies and samples taken are property and realestate industries already listed before January 1995 and the companies still listed on the Jakarta Stock Exchange still December 31th, 1999. The Data used in this research is secondary data i.e. Earning Per Share (EPS), Price Earning Ratio (PER) and standard deviation of each company from 1995 until 1997 as independent variables.The result of this research shows that: (1) profit growth, dividend payout ratio and deviation standard are together have real impact on price earning ratio, (2) among variables believed to price earning ratio predictors, profit growth, dividend payout ratio and deviation standard i.e 15.3%, 17.2% and 15.4% and (3) this research shows that the dominant impact of variables are different among period. The differences were in the significance level and the weight of influence of independent variable to the corresponding dependent variable. On the 1995, the influence variable is standard deviation but on the 1996 and 1997 the influence variable is profit growth.

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