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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 3, No 2 (2013): Articles" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR (Studi Empiris Pada Perusahaan Manufaktur Di Indonesia) Novitasari Novitasari; Ayu Noviani Hanum; Andwiani Sinarasri
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1801

Abstract

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ANALISIS PERSEPSI NASABAH DAN PERKEMBANGAN UMKM SETELAH MEMPEROLEH PEMBIAYAAN MUDHARABAH (Studi Kasus BPRS Binama Kota Semarang) Siti Barokah; Ayu Noviani Hanum
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1802

Abstract

The purpose of this study was to analyze the perception and development of Micro, Small and Medium Enterprises between before and after obtaining the financing mudharabah of BPRS Binama Semarang City, viewed from the side of working capital, profits, employment and profits.Data that used is simple random sampling on the BPRS Binama. Of the population of 100 respondents, 50 respondents of samples used. Type of test used is a validity test, reliability test, and the sign rank test Wilxocon. Experiments were done using SPSS PASW 18 program.Based on research results of the descriptive analysis of the overall submission process until the liquefaction process, customers expressed easily in obtaining financing. From the test results the insignia wilxocon there is developmental differences the UMKM between before and after financing of mudharobah with details of the amount of working capital increased by 165%, turnover increased by 79%, total employment increased 33% and profits by 82%. Keywords: Perception, Financing Mudharabah, UMKM
PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN (Studi kasus pada perusahaan properti dan perusahaan manufaktur yang terdaftar pada BEI tahun 2010-2012) Danifana Maeka Fayani; Fatmasari Sukesti; Ayu Noviani Hanum
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1807

Abstract

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PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT ROEMANI MUHAMMADIYAH SEMARANG Mohammad Afifudin; R. Ery Wibowo Agung S
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1799

Abstract

The purpose of this study was to gain knowledge about the determination of rates of hospitalization services using activity based costing, can be used as reference in setting tariffs inpatient services at Rumah Sakit Roemani Muhammadiyah Semarang and as means comparison with the rates of hospitalization for this set, as well as being one of that input provide information about activity based costing, especially in its application to a hospital that is the main orientation of community service. The method of analysis used descriptive method is to use the comparative analysis of the current hospital rates, set the cost method is based on activity based costing, and then compare the hospitalization rates based on activity based costing with its realization. The results showed that the calculation of hospitalization rates by using activity based costing, when compared with the rates used by the hospital activity based costing provides greater results for Class, IIB, PICU, dan BBRT and yields smallaer for class UTAMA, IA, IB,II, IIA, III dan R.BAYI. This is because the overhead loading on each product. On activity based costing, overhead costs for each product are charged to costs a lot of drivers. So that the activity based costing, has been able to allocate the cost of the activity room kesetiap appropriately based on the consumsion of aech activity.Keywords: activity based costing and cost driver.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MEMAHAMI MATA KULIAH AUDITING (Studi empiris pada mahasiswa Jurusan Akuntansi di Fakultas Ekonomi UNIMUS dan UNISSULA Semarang) Ellya Fuadiyah; Fatmasari Sukesti
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1804

Abstract

This study aims to analyze the factors that students affect on understanding of auditing course. The study based on the motivation's theory that is developed by Maslow and Big Five Personality's theory that is introduced by Goldberg, then it use the variable understanding of auditing course, motivation, communication skills, and personality. The method used is survey research. Analytical instrument to examine the hipotheses and validity of this study uses Structural Equation Model (SEM), it uses AMOS 21.0 program. Whereas, the program that be used in this study for descriptive statistic and reliability analysis uses SPSS 16.0 program, with notice means and standard deviation for statistic descriptive and cronbach alpha value to determine reliability.The results showed that motivati on, communication skills, and personality a studens positive affect on understanding of auditing course. While communication skills no students positive effect on understanding auditing course.Keywords: auditing course, auditing course understanding, motivation, communication skills, personality

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