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INDONESIA
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 Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2007-2009) Ningsih, Putri Prihatin; 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

This research aimed to analyze the influence of investment decision,financing decision, and dividend policy on the firm value manufacturing company listed inIndonesia Stock Exchange in the period 2007-2009. The sample obtained by purposivesampling method, and selected 15 companies as samples. The analysis of data used multiplelinear regression analysis with the requirement it passed the classic assumption test,multicolinierity test, autocorrelation test, heteroscedasticity test, and normality test. To testthe coefficient of determination, the value of adjusted R2 was 0,485, which means that thevariability of the dependent variable could be explained by the variability of the independentvariable was 48,5%. While the remaining 51,5% was explained by other factors outside theresearch model. The simultaneous significance test (F test), the value of F count was 11,239greater than 2,92 F table. Means that the variable LnPER, LnDER, and LnDPRsimultaneously had significant influence on firm value. The partial significant test (t test),variable LnPER had significant influence on firm value by 4,112 t value greater than 2,0395t table. For LnDER variable, t value was 2,148 greater than 2,0395 t table which meansvariable LnDER had significant influence on firm value. While for variable LnDPR, was1,247 t value less than 2,0395 t table which means that the variable LnDPR had nosignificant influence on firm value.Keywords: investment decision, financing decision, dividend policy, the virm value
Pengaruh Stabilitas Penjualan, Struktur Aktiva DanTingkat Pertumbuhan Terhadap Struktur Modal (Studi Empiris Terhadap Perusahaan Real Estate and Property yang Terdaftar di BEI Tahun 2007-2009) Vitriasari, Ririn; 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 purpose of this study was to determine the influence of the stability ofsale, asset structure, growth rate on capital structure of Real Estate and Property companieslisted in Indonesia Stock Exchange in 2007-2009. This research used quantitative research,thatis a research that uses numbers, ranging from data collection, interpretation of data, as well asthe appearance of the results. In this research, the data used was secondary data, the data inthe form of financial statements of Real Estate and Property companies listed in IndonesiaStock Exchange in 2007-2009. The method for sample selection used non probability samplingmethod for purposive sampling with consideration of which the samples were not randomlyselected and the information obtained by certain considerations. The population was 50companies and the samples were 27 companies. Based on the processed data, it generated n =27 x 3 = 81, but when there was outlier, the samples became 74 companies. The samplingtechniques for data analysis was multiple linear regression.The result of stability of sale was 1.191, assets structure was -1.649, growth rate was -1.204and t table was 1.9949. if t value < t table then Ho was received and Ha was rejected. So all thevariables simultaneously did not have a positive influence on capital structure. The result of Fvalue was 1.938 and F table was 2.50 with n = 74. Coefficient of determination value was 0.126or 12.6%. This means that 12.6% variation of the variable of capital structure can be explainedby three variables. While the rest (100% - 12.6% = 87.4%) is explained by other variablesbesides variable of stability of sale, asset structure and growth rates.Keywords : Stability of sale, Esset Structure, Growth Rate, Capital Structure
Faktor-Faktor Yang Mempengaruhi Produktivitas (Studi Pada Karyawan Bagian Produksi PT Nusantara Building Industries) ., Supriyanto; 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 find out the influence of theknowledge, skills, abilities, attitudes and behaviors on the productivity of the employeesof the production department of PT Nusantara Building Industries. The population in thisstudy was 483 employees of the production department of PT Nusantara BuildingIndustries. While the samples were 83 respondents. The sampling techniques used wasnon probability sampling with convenience. The analysis tool used in this research wasmultiple linear regression, which was firstly examined by validity and reliability test. Theresults showed partially, it obtained by value for X1 = 3.800; X2 = 2.511; X3 = 2.216; X4= 2.188, and X5 = 3.945 while t table 1.991 that was in the area reject Ho, meaning therewas significant influence of between the knowledge, skills, abilities, attitudes andbehaviors on the productivity of the employees of the production department of PTNusantara Building Industries. While the hypothesis test simultaneously with the testresults obtained F value = 28.757> F table = 2.333 was in the reject Ho area, meaningthat there was significant influence of knowledge, skills, abilities, attitudes and behaviorson the productivity of the employees of the production department of PT NusantaraBuilding Industries. The coefficient of determination of the five independent variables =62.9% meaning that the variation of the five independent variables in explainingproductivity = 62.9% while the remaining 37.1% was explained by other variables thatwere not mentioned in this study.Keywords: productivity, knowledge, skills, abilities, attitudes, and behaviors
Faktor-Faktor Yang Mempengaruhi Perilaku Pembelian Konsumen (Studi pada Toko Oli Lancar Widodo Semarang) Prasetyo, Teguh; 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 study aimed to determine the factors that influence consumer purchasingbehavior at Lancar Widodo Store Semarang. This research used the subject data. In this case thesubject of the research was consumers of Lancar Widodo Store Semarang. This study usedConvenience sampling or aese, which means respondents were the buyers of oil products with nocriteria found by the researcher at Lancar Widodo Store Semarang. The number of samples was100 people. The data analysis technique used was multiple linear regression. The results showedthat the culture had no influence on consumer purchasing behavior, social had no influence onconsumer purchasing behavior, personal influenced the consumer purchasing behavior, andpsychology had no influence on consumer purchasing behavior. While simultaneously culture,social, personal, psychology influenced the consumer purchasing behavior.Keywords: culture, social, personal, psychology.
Pengaruh Faktor Individual, Faktor Sosial, dan Faktor Utama Dalam Pekerjaan Terhadap Kepuasan Kerja (Studi Pada Staf Kantor PT. Sinar Pantja Djaja Semarang) Satiyono, Dwi; 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 aimed to identify and analyze the influence of individualfactor, social factor, and main factor of work on job satisfaction of staff of PT. SinarPantja Djaja Semarang. In this research, the entire population was sampled so that thesample in this research were employees or all staff at PT. Sinar Pantja Djaja Semarangtotal with 50 people, including leadership. The analytical tool used in this research wasmultiple linear regression . The results showed that by testing hypothesis Individualfactor, social factor, and main factor of work simultaneously had significant influenceon job satisfaction of staff of PT. Sinar Pantja Djaja Semarang. The influence ofindividual factor, social factor, and main factor in work was obtained value of 81.147with F table 2.810 or F value = 81.147 > F table 2.810. Partially Individual factor wasthe most dominant factor influencing job satisfaction of staff of PT. Sinar Pantja DjajaSemarang for Individual factor was decisive with the employee duties so to optimizeemployee satisfaction, it needs recognition and appreciation from employers.Keywords: Job Satisfaction, Individual Factor, Social Factor, and Main Factor in Work
Faktor-Faktor Yang Mempengaruhi Kepuasan Kerja (Studi Pada Pegawai Administratif IKIP PGRI Semarang) Amirullah, Fatana; ., 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 research objectives to be achieved in this research was todetermine how much of influence individual factors, social factors and the main factorsin the work together on job satisfaction of administrative employees of IKIP PGRISemarang.The results showed that individual factors (X1) had a positive and significantinfluence on job satisfaction (Y). This was evidenced by the results of regression analysisthat demonstrated the value of [tvalue (Sig.) = 0.036] <0.05. Social factors (X2) had apositive and significant impact on job satisfaction (Y). This was evidenced by the resultsof regression analysis that demonstrate the value of [tvalue (Sig.) = 0.001] <0.05. A mainfactor in employment (X3) had a positive and significant influence on job satisfaction (Y).This was evidenced by the results of regression analysis that demonstrated of the value[tvalue (Sig.) = 0.005] <0.05.Based on the results of this study concluded that individualfactors (X1), social factors (X2) and a main factor in the work (X3) either partially orsimultaneously had significant influence on job satisfaction (Y)Keywords: Individual Factor, Social Factor, Main Factor in the jo,Job Satisfaction.
Pengaruh Motivasi, Kompetensi, Kepemimpinan, Dan Lingkungan Kerja Terhadap Kinerja Karyawan (Studi Pada PT. Herculon Carpet Semarang) ., Linawati; ., 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 analyze the influence of motivation, competence,leadership, and work environment on employee performance at PT. Herculon Carpet Semarang.The samples were obtained by purposive sampling method, and selected 78 respondents as asample. The analysis of data used multiple linear regression analysis which passed the classicalassumption test, multikolonierity test, autocorrelation test, heterokedastisity test, and normalitytest. In the test the coefficient of determination, the amount of adjusted R2 was 0.659, meaningthat 65.9% of the variation in changes in performance was influenced by the variable ofmotivation, competence, leadership, and work environment. While the remaining 34.1% wasinfluenced by other factors beyond the research model.In simultaneous significance test F (Ftest), f value 34.993 > F table 3.13. This means that the variable of motivation, competence,leadership, and working simultaneously had significant influence on employee performance. Inthe partial significance test (t test), motivation variable significantly influenced the performanceof employees with t value 5.589 > t table 1.9930. For variable of competence, t value -0.074 < tchart 1.9930, which means the variable of competence had no significant influence on employeeperformance. For the variable of leadership, t value 3.489 > t table at 1.9930 which means thatvariable of leadership had a significant influence on employee performance. As for the workenvironment variable, t value 1.725 < t chart 1.9930, which means that work environmentvariable had no significant influence on employee performance.Keywords: Motivation, Competence, Leadership, and work environment; employee performance
Faktor-Faktor Yang Mempengaruhi Kepuasan Pelanggan Pada PT. Sido Muncul Semarang ., Ngatmo; 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 aim of this research was to find out the infuence of variable ofproduct quality, price, service quality, emotional factor, cost and ease towards customersatisfaction. The population in this research was all customers of PT. Sido MunculSemarang. The samples were 100 customers with the technique sampling wasconvenience sampling method. The analysis tool used was multiple linear regression. Theresult of this research showed that based on hypothesis testing, it got result as big asX1=2,815, X2=2,055, X3=4,088 and X4=3,789, X5= 2,470 and t table 1,985 so that residein region refuses ho, meaning there was significant influence of product quality, price,service quality, emotional factor, cost and ease towards customer satisfaction. While inFtest, it got result Fcount 39,349 > F table (2,31) reside in region refuses ho, meaningthere was significant influence of product quality, price, service quality, emotionalfactor, cost and ease towards customer satisfaction. The determination coefficient fromthe five free variables as big as 65.9%, meaning variation from the five free variables inexplaining customer satisfaction as big as 65.9%, while the rest (100% - 65,9%) = 34,1%explained by other variables that were not mentioned in this research, for examplelocation and product completion.Keywords: product quality, price, service quality, emotional factor, cost and easetowards customer satisfaction.
Pengaruh Faktor Personal, Faktor Organisasional Dan Faktor Non Organisasi Terhadap Komitmen Organisasional ( Studi Pada Pegawai Bagian Produksi PT. Kubota Indonesia ) Sari, Fransisca Fitri Kurnia; 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

To build togetherness in a relationship by activatingcommunication network in coordination to reach a goal in an organization issomething that needs to be socialized to all members. It must be carried outbecause the members involvement in work implementation has responsibility forthe success of members. Commitment is a circumstance of employees thatgenerates strong positive behavior to work organization. The purpose of thisresearch was to find out and analyze the influence of personal factor,organizational factor and non organization factor to organizational commitment atPT Kubota Indonesia. The population in this research was all employees of PTKubota Indonesia Semarang as 72 employees. The samples were 72 employees.The sampling technique used in this research was purposive sampling. The analysistool used in this research was multiple linier regression which was firstly examinedby validity and reliability test. The result showed that there was positive influenceof personal factor, organizational factor and non organization factor both partialand simultaneous. It means if personal factor, organizational factor and nonorganization factor improve, the organizational commitment will improve.Keywords : personal factor, organizational factor and non organization factor toorganizational commitment
Analisis Tingkat Kesehatan Koperasi Pada Koperasi Simpan Pinjam “Cendrawasih” Kecamatan Gubug Tahun Buku 2011 Munir, Misbachul; 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

Koperasi Simpan Pinjam Cendrawasih Gubug was rising the membersand their SHU from year to year untill 2010. It needs an evaluation to detect how actuallythe level of that cooperation. This research method used descriptive analysis. TheResearcher didnt used population and example because it was reseach study case . Toknow the health level at level at Koperasi Simpan Pinjam Cendrawasih at 2011 groundedon KEP MEN20/per/M.KUKM/XI/2008. The health score of this cooperationCendrawasih at 2011 was health enough , it was showed from from health scoregrounded to 7 aspect is Capital aspect get 15 point, aspect of activa productive is 20point, The aspect of management is 8,7 point, the aspect of eficiency ir 8.5 point, aspectof independence and development is 3,75 point, then aspect of identity cooperation is 3point. The entire of total score is 60,2. Grounded to category ( 60-80 )Keywords: aspect of capital, aspect of productif, aspect of management, aspect of liquidity

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