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Jurnal Kajian Akuntansi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Widya Manggala
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 30 Documents
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Pengaruh Kemampuan Dan Motivasi Terhadap Kinerja Karyawan Wijaya, Andree; ., Suhaji
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The main fokus of this research was to find out the effect of motivation and ability on employee’s performance at PNPM Mandiri Perdesaan Office of Central Java Province. The respondents in this study were all employees there were 25 employees. Statistic analysis that used to test the hypothesis was multiple linier regression, and to be counted with SPSS for Window program. Due to the study, it was found that there were significant positif effects of ability and motivation on employee’s performance at PNPM Mandiri Perdesaan Office of Central Java Province. So it is important to improve ability and motivation in order to improve employee’s performance.Keyword: Ability, Motivation, Employee’s Performance
Analisis Tingkat Kesehatan PERUM DAMRI Semarang Periode 2008-2010 Hapsari, Mardiastuti; Kuntari, Yeni
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

This study aimed to analyze the level of health of PERUM DAMRI SEMARANG period 2008-2010. Because PERUM DAMRI SEMARANG is a part of BUMN (Badan Usaha Milik Negara), which is profitable state’s institution. It’s necessary to know about the healthy of this institution. The type of this research was a quantitative descriptive analysis. In analyzing the level of health by using three aspects (financial, operational and administration). Each aspect had a different population and sample. On the financial, and the administration aspect did not examine population and samples. While the operational aspects, the whole population and the sample were DAMRI SEMARANG PERUM management (using the census method). The data analysis techniques used were financial ratios, the elements of activity considered the most dominant in order to support the success of operations in accordance with the vision and mission, and the data regarding the calculation of annual reports, draft RKAP, and periodic reports. The results of the research seen from three aspects, namely in 2008 reached a score of 78 or 82.98% of the total score should be 94. So this year the company was in the category of healthy with predicate AA. In the year 2009 reached a score of 68.5 or 72.87% of the total score should be 94. So this year the company entered the healthy category with predicate A. By 2010, it achieved a score of 64.5 or 68.62% of the total score should be 94. So this year the company entered the healthy category with predicate A. Keywords: health analysis, financial, operational, and administration aspect.
Pengaruh Variabel Makro Terhadap Pendapatan Asli Daerah Periode 2000-2009 di Kota Semarang Aryanti, Eni; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

Decentralization has been playing an important role in realizing regional autonomy success. To ensure the steady implementation of regional autonomy, and overcome problems like poverty and income distribution gap need efforts to improve its own financial capacity that is through increased local revenue. This study reveals how much the influence of macro variables (region gross domestic product, and the inflation rate) to the Local Revenue (PAD) in Semarang City in 2000-2009. This research was quantitative research that used secondary data i.e. physical and documentary data, which focus on examining the financial data Semarang period of 2000-2009. The method of analysis in this research used the influence examination done by examining the effects of independent variables to the dependent variable. The analysis used in the research was quantitative analysis by classic assumption test and multiple linear regression test. Based on the examination and discussion, it can be concluded that the results of multiple linear regression test between macroeconomic variables which consists of the region gross domestic product (x1) and inflation (x2), which is the independent variable either simultaneously (F test) significantly influenced the PAD (Y) and partially (t test) regional gross domestic product had a significant influence, while inflation partially (t test) had no influence on PAD (Y) in Semarang City in 2000-2009. Keywords: Region Gross Domestic Product, Inflation Rate, Local Revenue
Penentuan Jumlah Teller Yang Optimal Berdasarkan Metode Antrian (Studi Pada Bank Mega Cabang Pemuda Semarang) Prabowo, Fajar; Bodroastuti, Tri
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The purpose of this study was to determine and analyze the level of teller service at Bank Mega Cabang Pemuda Semarang. The data required in the form of primary data, namely the number of customers who came in and were served each weekday. The data obtained through observation of the observation period that was conducted from May 28 until June 22, 2012 at 08.00 pm until 15.00 pm. The techniques of data analysis used the method of multichannel – single phase. The results showed that Bank Mega needed to do additional service facilities, the addition amount of the original teller from three became five tellers. With the addition it showed the decrease number of customer wait time before 22 minutes 2 seconds to 5 minutes 16 seconds, so that service performance could be optimized. However, this addition is only required every the first week since the week the number of customers who come in line to get more services than other weeks. Keywords: teller, multichannel-single phase
Pengaruh Kemampuan, Usaha Dan Dukungan Organisasi Terhadap Kinerja Indarjanti, Pratiwi; Bodroastuti, Tri
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

This research was to recognize the influence of ability, effort and support of organization to employee’s performance. This research was conducted in Bureau of Academic and Administration of Diponegoro University which has 50 staffs. They were the samples of this research using technical sampling of census method. The mean of this analysis was multiple linear regressions with SPSS program. The result showed that Ŷ= 1,149 + 0,226 X1+ 0,205 X2+ 0,380 X3 from an equation obtained a positive regression coefficient of ability (X1), effort (X2) and organization support (X3) to employee’s performance (Y). It means that if a variable of ability, effort and organization support is increased, staff’s performance will increase as well. Based on hypothetical test either partial or simultaneous, effort and organization support affected positively and significantly performance of Bureau of Academic and Administration of Diponegoro University’s staff . Keywords: employee’s performance, ability, effort, organization support
Pengaruh Kemampuan Dan Motivasi Terhadap Kinerja Karyawan Akunting Pada Kantor Konsultan Pajak Pakar Penata Usaha Periode 2012 Prabowo, Pergua Ady Setya; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

Human resources is one important asset of a company to compete in the business world. Besides being supported by an educational background and skills, employees also must have appropriate skills to work. This research was done to know and analyze the influence of ability and motivation to external accounting employee performance of tax consultant office Pakar Penata Usaha in 2012. The population of this research was 50 external accounting employees, and the samples were 30 people. The sampling technique used was non-probability sampling method or saturated sampling. The analysis tool was multiple linear regression and classical assumption tests. The result showed that Ŷ = 7.744 +0.561 (X1) + (-0.026) X2. The number of partial multiple linear regression (t test) indicated that ability (X1) had a positive influence to performance (Y). Concurrent test (F test) showed the ability and motivation had a positive influence to performance. Meanwhile, the level of significance of independent variable of ability (X1) and motivation (X2) and also dependent variable of performance had the influence 15.3% and the rest 84.7% was explained by other variables, not included in this study. Keywords: Ability, Motivation, Job Performance
Pengaruh Net Profit Margin (NPM), Return On Assets (ROA) Dan Return On Equity (ROE) Terhadap Harga Saham Yang Terdaftar Dalam Indeks Emiten LQ45 Tahun 2008 – 2010 Dini, Astri Wulan; Indarti, Iin
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The capital market is one alternative that can be utilized to meet the needs ofcorporate funds. Stock players or investor needs to have some information relating to thedynamics of stock prices in order to make decisions on the worth of company stock that ischosen. In this research, the researcher took several factors that could influence stock prices. Inthis research, researcher took LQ45 because they were most active from many other companies.This research used a correlation research type with the characteristics of the problem that wascorrelational relationship or influence of two or more variables. This type of research was acorrelation study. In this case it was an analysis of the influence of the Net Profit Margin(NPM), Return On Assets (ROA) and Return On Equity (ROE) of the Stock Price. From the testresults that was made in 2008-2010, LQ45 got results that simultaneously Profit Net Margin(NPM) (X1), Return On Assets (ROA) (X2) and Return On Equity (ROE) (X3) had a significantinfluence on Stock Price (Y) of 5.636, while partially it got a result that the variables thatinfluence the stock price were Return On Assets (ROA) (X2) and Return On Equity (ROE) (X3)and NPM variable (X1) had no influence.Keywords : Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), StockPrice
Pengaruh Laba Bersih dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2010 Irawan, Dafid; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

The purpose of this study was to determine the influence of net income andoperating cash flow on dividend policy in all companies listed in the Indonesia Stock Exchange period2009-2010. This research used a causal comparative research that is a study of data collected afterthe occurrence of a fact or event with the characteristics of the problem in the form of a causalrelationship between two or more variables. The population was 401 company and the samples were44 companies. The Sampling technique in this study was selected using nonprobability samples, thatwas purposive sampling technique with judgment sampling method. The analysis tool used wasmultiple linear regression analysis. From the results of testing that has been done in all companieslisted in the Indonesia Stock Exchange 2009-2010 got the results that simultaneously Net Income (X1)and Operating Cash Flow (X2) had influence on dividend policy (Ŷ). This was proved from the value ofF count (6.362) was greater than the value of F table (3.12). In partial regression test (t-test), NetIncome variable (X1) had positive effect on dividend policy with t value (3.444) was greater than thevalue of t table (1.9930). Meanwhile Operating cash flow variable (X2) had no positive influence onDividend Policy with t count (-0.153) was greater than t-table value (-1.9930).Keywords : Net Income, Operating Cash Flow, Dividend Policy.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Baju “MINT” Di Counter Java Mall Semarang Aditia, Feri; ., Suhaji
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

This study aimed to determine the factors that influence purchasingdecisions of outfits sold at “Mint” in Counter Java Mall Semarang. This study used the datatype of the subject. In this case the subject of the research was the customer of counter“Mint” Java Mall Semarang. This study used the method of sample selection for this type ofnon-probability sampling with purposive sampling (judgement sampling), which means thetype of sampling selection is not random of which the information obtained by using specificconsideration, namely for respondents who make purchasing at least 3 times. The number ofsamples was 100 people. The data analysis technique used was multiple linear regression.The results showed that the culture influenced purchasing decisions, small reference groupinfluenced purchasing decisions, family had influence on purchasing decisions, experiencedid not have influence on purchasing decisions, personality did not influence purchasedecisions, self concept had no influence on purchasing decisions. While simultaneouslyculture, social class, small reference group, family, experience, personality, attitudes andbeliefs, and self concept influenced purchasing decisions.Keywords: culture, social class, small reference group, family, experience, personality,attitudes and beliefs, and self concept
Pengaruh Book Value (BV), Price to Book Value (PBV), Earning Per Share (EPS), dan Price Earning Ratio (PER) Terhadap Harga Saham Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2010 Mulia, Fredy Hermawan; ., Nurdhiana
Jurnal Kajian Akuntansi dan Bisnis Vol 1, No 1 (2012): Volume 1 Tahun 2012
Publisher : Jurnal Kajian Akuntansi dan Bisnis

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Abstract

This research aimed to analyze the influence of Book Value (BV), Price to Book Value(PBV), Earning Per Share (EPS), and Price Earning Ratio (PER) to the stock price of food and beveragecompanies listed in Indonesian Stock Exchange in 2007-2010. The population in this research was 18companies and the samples in this research were 16 food and beverage companies in Indonesia StockExchange in 2007-2010. This research used method of nonprobability sampling, that was purposivesampling and in determining samples, it used judgment sampling. While the analysis instrument in thisresearch was multiple linear regression. The simultaneous regression testing (F-test) indicated that thevariable of Price to Book Value (PBV), Earning Per Share (EPS), and Price Earning Ratio (PER) hadsignificant influence to the stock price. It could be proved from the F value (6,012) was bigger than Ftable (2.79). In the partial regression testing (t-test), the variable of Price to Book Value (PBV) did nothave siginificant influence to the stock price with t value (-1,737) was bigger than -t table (-2,0049).Meanwhile, the Earning Per Share (EPS) variable had siginificant influence to the stock price with t value(340,925) was bigger than t table (2,0049) and the Price Earning Ratio (PER) variable also had noinfluence with t value(103,571) was bigger than t table (2,0049).Keywords : stock price, book value, price to book value, earning per share and price earning ratio.

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