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INDONESIA
Jurnal Riset Ekonomi & Bisnis
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Core Subject : Economy, Science,
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Articles 6 Documents
Search results for , issue "Vol 7, No 1 (2007): Jurnal Riset Ekonomi " : 6 Documents clear
Anteseden dan Dampak Dari kebijakan Dividen Beberapa Perusahaan Manufaktur Sumarto, Sumarto
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.61

Abstract

In general,  purpose of the companies not only achieve to maximizes profit, but more emphasized at maximization of company value.  One of the financial policy that can influence maximization of the company value is dividen policy. At the manufacturing companies which go public in BEJ indicate fluctuation of dividen policy, at least during the year 1998-2003. This policy estimated affects negativity at company value. Meanwhile, change of dividen policy depend on financial condition of the companies (liquidity & profitability). This research aim to analyze liquidity and profitability influence to dividen policy, also impact of dividen policy to company value. Secondary data applied in this research. These data analyzed by SEM approach through AMOS program. Population of this research are the manufacturing companies which listing in Jakarta Stock Exchange, where these companies still be active in market regularly trade and still paying dividen to the shareholders. From these identifications there are 26 manufacturing companies, and entirely applied as sample.Result of research indicates that : a) there is positive influence of liquidity factor to dividend policy factor,  b) profitability factor influential positivity to dividend policy factor, c) but dividend policy factor influential negativity to company value factor. Detail about result of research will be studied at explanation of hereinafter.Keywords: Liquidity, Profitability, Dividen Policy, Company Value
Relevance Of Historical Cost And General Price Level Accounting On Financial Statement Analysis : An Empirical Study of State-Owned Companies Listed on Jakarta Stock Exchange (BEJ) Hari Suryaningrum, Diah
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.62

Abstract

Laporan Keuangan dibuat berdasarkan pada unit moneter dan akuntansi nilai historis atau akuntansi tradisional. Laporan Keuangan tersebut berasumsi bahwa harga (unit moneter) adalah stabil, sehingga laporan tersebut tidak mengakui adanya perubahan pada tingkat harga umum atau pada tingkat harga khusus. Dengan demikian, jika ada perubahan daya beli (perubahan harga), laporan keuangan historis secara ekonomis tidak relevan bagi pengambilan keputusan.Perbedaan antara akuntansi historis dan akuntansi perubahan harga telah berlangsung bertahun-tahun. Demikian juga terdapat perbedaan pada hasil-hasil penelitian di bidang tersebut. Penelitian ini bertujuan untuk menguji kembali relevansi akuntansi tingkat perubahan harga dengan akuntansi historis pada perusahaan-perusahaan milik Negara (BUMN) yang terdaftar di Bursa Efek Jakarta (BEJ). Pengujian dilakukan terhadap rasio-rasio keuangan, untuk mengetahui apakah ada perbedaan yang signifikan antara rasio keuangan berdasar akuntansi tingkat harga umum dengan akuntansi historis.        Dengan menggunakan paired sample t – test dan Wilcoxon match pair test, hasil penelitian ini menunjukkan bahwa dari sembilan kategori rasio keuangan, hanya dua kategori yang tidak signifikan. Kedua kategori rasio tersebut adalah profitability dan return on investment. Tujuh rasio yang lain terbukti signifikan, yaitu short term liquidity, long term solvency, productivity, leverage, indebtedness, investment intensiveness, dan equity. Hasil penelitian ini menunjukkan bahwa akuntansi dengan penyesuaian tingkat harga umum dibutuhkan dan relevan pada pelaporan keuangan. Keywords: rasio keuangan, akuntansi tingkat harga umum, akuntansi historis, perubahan harga
Analisis Perbedaan Kinerja Keuangan Pada Koperasi Mandiri Di Kabupaten Banyuwangi Atas Jasa Kantor Akuntan Publik Yuhertiana, Indrawati; Arsilo Sofyan, Donny
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.63

Abstract

There are three sectors that give  contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There  are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.Such kind of trouble is the lack of human resourcess skill in accounting. Accounting is needed in business to inform the right performance of the entity, It is also needed for the stakeholder to make a right decision on business. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized.The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have  accountant public assistance and co-operation that have not accountant public assistance.Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are  net profit margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is t test.The research found that there are no differences in co-operation that use accountant public and none.Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountant
Analisis Kritis Model CGE Seung Rae Kim : Ketidakpastian Preferensi Politis, dan Stabilisasi : Kontrol Stochastic Yang Mempergunakan Model-Model CGE Dinamis Martha Hendrati, Ignatia
Jurnal Riset Ekonomi & Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : P4MFE UPNV Jatim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.64

Abstract

Models of Computable General Equilibrium ( traditional CGE) disregard uncertainty even when wearied area like compilation of environmental model which full of uncertainty of economics. As comparison, most theory models control focused at uncertainty effects. Merger of tradition compilation model of CGE and control can yield models  with dynamics of eksplisit careful treatment and uncertainty. This handing out is continuation step to optimal control model merger with models of CGE dynamic. This handing out show techniques benefit of CGE in theory application control and specify practical guidance line to policy maker in the field of newly. Besides this handing out also study relation between economic stabilization and fiscal policy device optimal environment in dynamic public balance framework of stochastic. Uncertainty, process adjustment of amount short term and  preferensi political ( for example, excessive stabilization priority in industry ) allowed for to investigate what time directive adjustment of optimal economics to be governmental with target of policy eksplisit. Optimal Control solution can differ not only effect of differences in just elementary model structure or assumption, but also depend on uncertainty about level of parameters in economics. Is peculiarly indicated that economic stabilization performance can differ signifikan with preference / uncertainty of unsymmetrical politics in all sector of industrial. In such case, restructuring of components in compilation of economic model common CGE can identify policies in the world of having the character of stochastic which possible apply approach of compilation of theory model- control ( traditional macroeconomics) Keywords: Optimal Control, Models Of CGE Dynamic, Uncertainty, Process Adjustment, Political Preference, Macroeconomics Stabilization
Responsiveness of Government Organization To Citizens’ Demands : A Study Of Service Quality of Driving License Department In Surabaya City Indonesia Wisnu Utama, I Wayan
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.65

Abstract

Kendali warga negara atas aktivitas pemerintah adalah perlu di dalam budaya demokrasi. Kecenderungan tanggung-jawab dan mutu telah mempengaruhi sektor publik yang menuntut  tanggung-jawab dan peningkatan kesadaran publik. Menurut pendekatan manajemen publik yang baru, menunjukkan bahwa tantangan ini harus dipahami sebagai suatu konsep yang menyeluruh dari persepsi warga negara tentang operasi sektor publik dan tingkat organisasi publik yang  sadar akan kebutuhan publik.Studi ini membuktikan suatu pengujian empiris hubungan antara permintaan warga negara dan kemampuan reaksi pejabat publik. Permintaan warga negara digambarkan sebagai persepsi warga negara atas layanan yang berkualitas yang disajikan oleh pemerintah, diterangkan dengan tiga variabel: kemampuan reaksi umum, kepuasan atas pelayanan, dan kepuasan atas operasional. Kemampuan reaksi pejabat publik dibagi dua kelompok. Pertama, kebijakan publik dan budaya organisasi menerangkan tingkatan makro yang diterangkan dengan tiga variabel: orientasi bisnis-sosial, kewiraswastaan, dan etika. Ke dua, sumber daya manusia dan mutu pegawai negeri menerangkan tingkatan yang mikro, diterangkan dengan tiga variabel: mutu kepemimpinan dan para manajer, mutu karyawan, dan tekanan. Dengan menggunakan three multiple hierarchical regression analysis diperoleh hasil riset yang menunjukkan bahwa kebijakan publik dan budaya organisasi mendominasi hubungan tersebut yang dirasakan oleh warga negaraKeywords: Kemampuan, Kepuasan, Orientasi Bisnis-Sosial, Kewiraswastaan, Etika, Mutu Kepemimpinan
Perilaku Etis Mahasiswa dan Dosen Ditinjau Dari Faktor Individual Gender dan Locus ff Control (Studi Empiris Pada Fakultas Ekonomi Universitas X di Jatim) Hastuti, Sri
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.66

Abstract

College are produced of professional human resource who have qualification  according to its science area and ethical behavior expected can fulfill requirement of market. Target of this research to analyze difference of ethical behavior lecturer and student evaluated from gender individual factor and locus of control. Also prove ethical behavioral relation between lecturer and student Research population are student which have gone through more than 120 SKS, questioner propagated 262 exemplar, return 262 exemplar and can be processed 223. While lecturer disseminated 109 exemplar, return 56 exemplar and can be processed 44. Examination of conducted data quality that is validity test, reliability, and normality, while hypothesis test for first Hypothesis, second, fifth to sixth and also use test of one - Way Anova, and  fourth and third hypothesis used correlation test ( Pearson and of Partial Correlation)Result of this research : 1) there are difference of ethical behavior between men student with woman student. 2)no difference of ethical behavior between man dan woman lecturer Faculty of Economics University X. 3) there are positive relation between ethical behavior of lecturer with student. 4) there are interaction of gender to relation between ethical behavior lecturer with student 5) there are difference of ethical behavior between student of LOC internal with LOC eksternal 6) there are difference of ethical behavior between lecturer with internal LOC and lecturer with LOC eksternal.Keywords : Ethical Behavior, Gender, Locus of Control

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