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INDONESIA
Graduasi: Jurnal Bisnis & Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Surakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 58 Documents
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Kelemahan Inspektorat Daerah dan Ketidakpatuhan Ketentuan Perundang-undangan Pada Praktek Audit Pemerintah Daerah di Indonesia Susanto, Heri
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

This study developed astatistical model of non-complian cereporting provisions of law and control of the Inspectorate findings BPK audit opinion. The purpose of this study  was to analyze the  factors that affect  the out come of the Supreme  Audit  Agency audit opinion received by the local government. This study has selected 371 samples to the local government for the year 2014. Research using financial statement data in the formof  government  in  2014  soft  copy  of  the  Supreme  Audit  Agency  and  other publications. The  results  showed that non  compliance  reporting provisions  of  low  and Inspektorat control  weakness, has significant  effect  on  the administration  of the  BPK audit opinion.
Pengaruh Kepemilikan Manajerial, Karakteristik Dewan, Dan Debt Covenant Terhadap Tingkat Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 – 2012) Bandi, Bandi; Shintawati, Vidya Ria
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of this study is to examine the effect of managerial ownership, board characteristics, and debt covenant on accounting conservatism. Managerial ownership  is measured by the percentage of share ownership by the management company. Board characeristics set uses three proxies, they are the proportion of independent commissioners, board size, and the number of commissioners meeting. Debt covenant is measured using the level of leverage (total debt/total assets). Accounting conservatism as a dependent variable using accrual measure. The research data was extracted from financial statements, annual report, as well as information from other media associated with this research. The sample taken in this research was 65 companies listed on the period of 2010 - 2012. The samples selection uses purposive sampling methods. This study employed a hypothesis test using multiple regression test, partial regression test (t test), the coefficient of determination test (R2), and simultaneous regression test (F test). The results of this study indicate that factors influencing accounting conservatism are managerial ownership, the proportion of independent commissioners, board size, and the number of commissioners meeting and also debt covenant is measured using the level of leverage (total debt/total assets).
Analisa Pengaruh Pengumuman Merger Dan Akuisisi Terhadap Abnormal Return Saham Bank Umum Di Bursa Efek Indonesia Rusnanda, Eliya Wahyu; Pardi, Pardi
Graduasi: Jurnal Bisnis & Ekonomi Vol 29 (2013): Maret
Publisher : STIE Surakarta

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Abstract

Free trade business competition is getting tougher . Free trade also have an impact on the national banking industry competition . Free trade has given rise to specialization, efficiency and technology transfer . At this level commercial banks must always develop innovations and business strategies in order to survive and even thrive in a climate of intense competition . The merger is one of the solutions in the banking industry for both the existence and expansion . With mergers and acquisitions are expected to stronger capital structure , the transfer of technology , increasing skills , Human Resources more professional , effective and reach more market share and extensive network . The purpose of the study were: 1 ) To investigate the effect of differences in abnormal returns before and after the announcement of the merger and acquisition of commercial banks as akuisitor ; 2 ) To determine the effect of the level of merger and acquisition announcements stock commercial bank to commercial banks as an abnormal return akuisitor.          This study is quantitative . The population in this study is the data publicly traded banking company listed on the Stock Exchange are doing a merger or acquisition . The sample used is the data of the merged banking company or an acquirer who has gone public and announced the companys mergers and acquisitions in the year 2006-2010 with a total sampling technique . The data used in this study is secondary data . Data analysis methods used in the study are : Normality Test methods Liliefors of kolmogrov - Smirnov test hypotheses and paired sample t - test ( if normal data ) or wilxocon signed rank test (if the data is not normal).          Results of the study : 1 ) The influence increase in the value of the average abnormal return is received from the investor becomes -0.005500 -0.012471 ; 2 ) Hypothesis test results showed that there was no difference in the average abnormal return is significant before and after the merger announcement indicated above 0.05 to be exact significance value 0.469.
Pengaruh Struktur Kepemilikan dan Leverage Terhadap Return Saham Susilowati, Eko Meiningsih
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 1 (2015): Maret
Publisher : STIE Surakarta

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Abstract

The objective to be achieved in this study was to provide empirical evidence that ownership structure and leverage affected positively the  stock  return in manufacturing companies in Indonesian Effect Stock (ISE). The population of research  was go public companies  enlisted  in  ISE.  The  sample  was  taken  using  purposive  sampling  technique aiming  to  obtain  sample  corresponding  to  the  research  objective,  consisting  of  45 sample  companies.  The  result  of  research  showed  that  ownership  structure  variable affected  positively  the  stock  return.  Meanwhile,  leverage  variable  affected  negatively. Ownership  structure  and  leverage  simultaneously  did  not  affect  stock  return  variable. The  result  of  determination  test  showed  that  ownership  structure  and  leverage  could explained a little of stock return variable only
Penerapan Akuntansi Syariah Pada Lembaga Keuangan Syariah di Indonesia Ismunawan, Ismunawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 27 (2012): Maret
Publisher : STIE Surakarta

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Abstract

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Pengaruh Kompensasi, Pelatihan, Dan Peran Supervisor Terhadap Kinerja Yang Dimediasi Oleh Kepuasan Kerja Pada Karyawan Paguyuban Batik Laweyan Surakarta Mutmainah, Hestin
Graduasi: Jurnal Bisnis & Ekonomi Vol 29 (2013): Maret
Publisher : STIE Surakarta

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Abstract

This research has the aim to testing corelation among variables to reality faced are the poor performance of employees Batik Club at Laweyan, Surakarta. The population is all of ceaftman of batik club at Laweyan Surakarta. The samples amount take with forecasting interval, and use the purposive sampling method to take the samples. The result of this research show thah compensation and training variables have not significance (P > 0,05) influence to job satisfaction and also have no significance influence to employee performance. But the supervisor role variable has the significance (P < 0,05) influence both to the job satisfaction and also to employee performance  Batik Club at Laweyan, Surakarta.  And than, based on the result of mediating test show that job satisfaction variable in reality mediates the correlation between compensation, training, and supervisor reole with the employee performance.
Pengaruh Fear Appeals, Endoser Dan Jingle Dalam Iklan Suzuki Nex Di Televisi Versi Band Sm*Sh Terhadap Respon Konsumen Sanjaya, Dhida Surya; Kusasih, Ida Ayu K. R.
Graduasi: Jurnal Bisnis & Ekonomi Vol 28 (2012): November
Publisher : STIE Surakarta

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Abstract

Promotion is one way to introduce a product to the public. One of the media that has been chosen to conduct a campaign is advertising on television. From a variety of attractions offered by an advertisement on television such as fear appeals, endoser, and jingles.  From attractions makes the advertisement  get a response from consumers
Pengaruh Penerapan Sistem Pengendalian Intern Terhadap Non Perfoming Loan (NPL) Bank Perkreditan Rakyat di Wilayah Karisidenan Surakarta Huriyah, Huriyah; Mustaqomah, Erniyawati
Graduasi: Jurnal Bisnis & Ekonomi Vol 33 (2014): November
Publisher : STIE Surakarta

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Abstract

This research is earried out in order to test the influence of the application of the internal control system which consist of element of organizational structure in which it separates responsibility, authority systems and registration procedure, healthy practices, and the competent staffs to the Non Performing Loan in Bank Perkreditan Rakyat (BPR) at the area of Surakarta Residency (Solo, Karanganyar, Sukoharjo, Klaten, Sragen, and Boyolali). Samples which are used in this research consist of 34 BPR. Variacle which is used in this research is dependent variable which consist of organizational structure which separates responsibility, authotity system and registration procedure, healthy practice and the competent staffs, and independent variable i.e: Non Performing Loan. Dependent variable data is obtained from financial report which was published by Bank Indonesia in 2013 which consist of 4 trimester. By using double regression analysis and hypothesis which uses statistic to test the partial regression coefficient and F statistic to test the influence simultancously with 5% trust level, the rsearcher getys result that the application of the internal control system does not influence Non Performing Loan of BPR at the area of Surakarta residency.

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