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INDONESIA
Measurement : Jurnal Akuntansi
Published by Universitas Riau Kepulauan Batam
ISSN : 22525394     EISSN : 27147053     DOI : 10.33373
Core Subject : Education, Social,
Education Social Sciences
Measurement adalah Jurnal ilmiah Dosen di Prodi Akuntansi Fakultas Ekonomi Universitas Riau Kepulauan Batam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 177 Documents
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ANALISA RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL SEBAGAI ALAT UNTUK MENGUKUR TINGKAT KESEHATAN BANK : STUDI KASUS PADA BANK PEMERINTAH YANG TERDAFTAR DI BEI TAHUN 2011-2013 Hamta, Firdaus
Measurement : Jurnal Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.361 KB) | DOI: 10.33373/measure.v8i1.203

Abstract

This study aims to determine the soundness of government banks listed on the Stock Exchange in the period 2011-2013 by using the method of valuation of the bank is the method of Risk - Based Bank Rating ( RBBR ) in accordance with the Circular Letter No. 13/24 / DPNP October 25, 2011 which is described by RGEC. RGEC consists of Aspects Risk (Risk), Aspects of Good Corporate Governance (GCG ), Aspects of Earnings and Aspect Capital . This study was a descriptive study quantitatively by calculating the ratio existing in the aspect of risk (LDR and NPL ), aspects of GCG ( ROE and NPM ), aspects of earnings ( ROA and NIM ), and aspects of capital ( CAR ). This study uses data publication of annual financial statements of state banks listed on the Stock Exchange from 2011 to 2013 , namely PT . Bank Mandiri , PT . Bank Rakyat Indonesia , PT . Bank Negara Indonesia and PT . State Savings Bank . It can be concluded that the performance of state -owned commercial banks in good shape . This is evident from the calculated ratio is in accordance with the provisions stipulated by Bank Indonesia . Based on the research that has been done that overall during the 2011-2013 four state-owned commercial banks have a healthy level of health
PENGARUH EARNING PER SHARE DAN CASH RATIO TERHADAP DIVIDEN PAYOUT RATIO DENGAN ASSET GROWTH SEBAGAI VARIABEL MODERASI PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI PERIODE 2009-2012 Hidayat, Muhammad
MEASUREMENT Vol 9, No 1 (2015): Volume 9 No.1 2015
Publisher : MEASUREMENT

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.286 KB)

Abstract

This study is performed to examine the effect of Earning Per Share and Cash Ratio toward Dividend Payout Ratio with Asset Growth as a moderating variabel on companies which were consumer goods industry sector  listed in Indonesia Stock Exchange over period 2009-2012.Population of this research were 33 companies. Sample selected by using method of purposive sampling were 15 companies. The data research is secondary data obtained from the Indonesian Stock Exchange (www. idx.co.id). Hypothesis testing studies used linear regression analisys and moderated regression analysis, with application tool of SPSS (Statistical Product and Service Solutions). From the analysis result indicates that Earning Per Share variable partially significant positive toward Dividend Payout Ratio on the level of significance less than 5%, while it indicates that Cash Ratio variable not significant positive toward Dividen Payout Ratio. Asset Growth is not able to significantly moderate the effect of Earning Per Share on the Dividend Payout Ratio, Asset Growth is not able to significantly moderate the effect of Cash Ratio on the Dividend Payout Ratio.
PENGARUH LINGKUNGAN KELUARGA, MOTIVASI DAN PERSEPSI MAHASISWA TENTANG PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS RIAU KEPULAUAN BATAM Santoso, Cahyo Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.787 KB) | DOI: 10.33373/measure.v8i1.199

Abstract

The purpose of this research was to determine the influence of the family environment, motivation and student’s perceptions about the public accounts profession with the partial and simultaneous to have the interests became public accountants on the accountancy students of the Economics Faculty, Riau Kepulauan University (UNRIKA) Batam. To know about that was used and distributed the questionnaire to all of students majoring in Accountancy of Economics Faculty, Riau Kepulauan University (UNRIKA) Batam (generation of 2011 and 2012), the provision has been following the lectured of Accounting Auditing I and Behavioral Accounting. The sampling method used is Slovin formula. The number of respondents is 144 respondents. In this research used multiple linear regression analysis method with consider to see the goodness of fit, it is the coefficient of determination, the value of the F statistic and t statistics. The results of this analysis indicate that there is a positive influence and simultaneously between family environment, motivation and student’s perceptions about the public accountantsprofession to be interest became the public accountant on the accountancy students of the Economics Faculty, Riau Kepulauan University (UNRIKA) Batam. This was shows the interest of students majoring in Accountancy of Economics Faculty, Riau Kepulauan University to the public accountants profession.
PENERAPAN PERENCANAAN BIAYA DAN PENGENDALIAN BIAYA SEBAGAI ALAT AKUNTANSI PERTANGGUNGJAWABAN PERUSAHAAN : Studi Kasus Pada PT.Cesco Offshore and Engineering Batam Hamta, Firdaus
MEASUREMENT Vol 8, No 3 (2014): Volume 8 No.3 2014
Publisher : MEASUREMENT

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.286 KB)

Abstract

This research for knows regarding implementation of cost planning and cost control as means of accounting liability at pt.Cescooffshore and engineering batam.This research based on the qualitative approach. The research also based on literature and interviewed with director at PT. CescoOffshore and Engineering to get data. Method of analyze this research is to analyze of implementation of cost planning and  cost control as means of accounting base on literature and interviewed.The result of this research on PT Cesco Offshore and Engineering, The company has been implementation of cost planning and cost control as means of accounting liability as well. The research can be detected by cost planning as structure organization, budget, cost classification, cost accounting system, report of liability. and cost control as cost standard, the budget, and also implementation of accounting liability as well.
PENGARUH RASIO NPL (NON PERFORMING LOAN), GCG (GOOD CORPORATE GOVERMANCE), NIM (NET INTEREST MARGIN), CAR (CAPITAL ADEQUACY RATIO) DAN BOPO (BEBAN OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL) TERHADAP HARGA SAHAM DENGAN ROE (RETURN ON EQUITY) SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2013 Hairunnisah, Ade Isyana
MEASUREMENT Vol 9, No 1 (2015): Volume 9 No.1 2015
Publisher : MEASUREMENT

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Abstract

This research aim  to know influence of  variable Non Performing Loan (NPL), Good Corporate Governance (GCG), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR) and Operating Cost to Operating Revenue (BOPO) to share Price with  Return on Equity  (ROE) as a moderating at the banking emiten of listed in Indoesia Stock Exchange.The sample taken from 20 (twenty) banking emiten listing in Indonesia Stock Exchange by the 32 (thirty two) population of Banking Emiten in Indonesia Stock Exchange. Sample taking with purposive method sampling with period of research between of 2008 up to year of 2013. Analisys method the used is moderating regression Analisy with SPSS ( Statistical Product and Service Solutions).The research results  partial show Non Performing Loan (NPL), Good Corporate Governance (GCG),  Operating Cost to Operating Revenue (BOPO) and Return on Equity  (ROE)  is significance effect  to Share Price  While Net Interest Margin (NIM) and Capital Adequacy Ratio (CAR) not significance effect to Share Price by market Value. Thereby role of  Return on Equity  (ROE)  only as moderating variabel strengthan of causality of  Non Performing Loan (NPL), Good Corporate Governance (GCG), and  Operating Cost to Operating Revenue (BOPO) to Share Price by market Value.    
ANALISIS RASIO KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2010-2013 Hamidi, Hamidi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.519 KB) | DOI: 10.33373/measure.v8i1.200

Abstract

The financial statements are very important for the company. Due to the financial statements can be used as a tool to assess and measure the financial performance of companies in each period. The financial statements consist of a balance sheet, income statement, statement of changes in capital, the report notes to the financial statements and cash flow statements. The aim of the research in this thesis is to determine the level of financial analysis ratios on Telecommunications companies listed in Indonesia Stock Exchange. The object of research by the author ie 6 telecommunication companies listed in Indonesia Stock Exchange (IDX). Types of data used are secondary data from the financial statements of documents obtained from the web IDX. The author uses qualitative methods and techniques of comparative figures in the financial statements.
ANALISIS PENERAPAN METODE ECONOMIC ORDER QUANTITY PADA PERSEDIAAN BAHAN BAKU : STUDI KASUS PT IMECO BATAM TUBULAR TAHUN 2014 Salesti, Jayana
MEASUREMENT Vol 8, No 3 (2014): Volume 8 No.3 2014
Publisher : MEASUREMENT

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Abstract

The purpose of this study was conducted to analyze the application of the method to the economic order quantity of raw material inventory at PT Imeco Batam Tubular, based on the data in 2014. The data used are secondary data, inventories of raw materials companies in 2014. This study uses descriptive qualitative analysis techniques . These results indicate that by using economic order quantity will greatly minimize inventory costs and may reduce the risk of excess or shortage of raw material inventory
ANALISIS PERANAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PENINGKATAN PROFITABILITAS DAN NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012 Santoso, Cahyo Budi
MEASUREMENT Vol 9, No 1 (2015): Volume 9 No.1 2015
Publisher : MEASUREMENT

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Abstract

Corporate Social Responsibility (CSR) company is one form of concern for the environment of a company. Currently CSR aims to maximize profits but also are required to accomodate the needs of the community and its stakeholders. This study aimed to provide the result of CSR effects on profitability and company firm value.This study samples using cement companies listed at Bursa Efek Indonesia (BEI) period 2010-2012. The data used is the company’s financial report released every year. The results showed that during the period 2010-2012 CSR value has significant impact on company profitability using financial ratio Return on Equity (ROE). Then, this study also showed the influence of CSR on firm value using financial ratio Price Earning Ratio (PER).The result showed that Corporate Social Responsibility (CSR) affect profitability and firm value. For future research can add the independent variable, or add proxy profitability
ANALISIS KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD (STUDI KASUS PADA PT.PUTRA TIDAR PERKASA) Putra, Rizki Eka
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.391 KB) | DOI: 10.33373/measure.v8i1.201

Abstract

This research on the analysis of the performance of the company with the method Balanced Scorecard.With their Balanced Scorecard as a performance analysis can help companies to achieve their goals effectively and in accordance with the objectives of this efficient.Hal Balanced Scorecard as a yardstick that measures not only the financial perspective will be but the measure perspective such as customer perspective, internal business process perspective, learning and growth perspective.          From these results the performance of companies with good financial perspective because it can increase significantly in 2012 despite losing the perspective great..and for general customer satisfaction for services provided by PTP and increasing new customers every tahunnya.Untuk Learning and growth perspective is said either as employees in PTP have high deficits improve will productivity.From the four perspectives PT.Putra Tidar Perkasa assessed its performance is quite good.
ANALISIS PEMBIAYAAN MUSYARAKAH TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA Hamidi, Hamidi
MEASUREMENT Vol 8, No 3 (2014): Volume 8 No.3 2014
Publisher : MEASUREMENT

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Abstract

Research on Musyarakah financing Against Net Profit at PT Bank Muamalat Indonesion, aims to determine how the results of Musyarakah financing to net income in its capital, research also aims to determine how the relationship to the results of Musharaka financing to net income on bank mualamat Indonesia. The object of this research is PT Bank Muamalat this Indonesia.Penelitian using descriptive qualitative analysis of the overall outlines the results of Musharaka financing to net income on bank Muamalat Indonesia in comparison with theory - the theory relating to the results of Musyarakah  financing terladap net income on bank Muamalat, so that in can result diingikan ini.Teknik research data collection techniques used are keperpustakaan, field research. Fieldwork was carried out by means of observation and interviews, while the literature research was obtained from the material - material available in books - books, lecture notes and other reading materials related to the research.Based   on the research and discussion, the authors conclude that the Musyarakah financing to net income that there is a significant relationship between Musharaka financing with net income on its capital. If the correlation coefficient of 0.953 visits, so it can be concluded that there is a very strong and positive values between Musyarakah financing with net income on its capital.

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