Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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Mental Accounting Dalam Keputusan Investasi
No full textPortofolio layering dan mental accounting merupakan hal penting dalam pengambilan keputusan investasi. Tujuan dari penelitian ini untuk mengetahui apakah investor di wilayah penelitian membangun portofolionya berdasarkan tingkatan piramida aset seperti yang dideskripsikan oleh Shefrin dan Statman (2000).
Penelitian ini dilakukan dengan mendistribusikan kuesioner kepada 62 responden dengan kriteria yang telah ditetapkan oleh peneliti. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Teknik analisis data yang digunakan adalah statistik deskriptif, t-test, dan regresi. T-test dan regresi digunakan untuk mengkonfirmasi hasil analisis deskripsi yang telah dilakukan.
Hasil penelitian menyebutkan bahwa: 1) responden dalam penelitian ini telah mempertimbangkan adanya tingkatan (layer) dalam investasi yang dilakukannya; 2) responden dalam penelitian ini sudah melakukan analisis portofolio sesuai dengan diversifikasi tingkatan (layer). 3) responden dalam penelitian ini berinvestasi dengan memenuhi tiap layer pada tingkatan piramida behavioural portofolio theory. 4) responden dalam penelitian ini belum mempertimbangkan adanya segmen dalam investasi sebagai unit terintegrasi.; 5) secara simultan variabel demografi responden (umur, pendidikan, pendapatan per tahun, total kekayaan, dan kekayaan keuangan) tidak berpengaruh terhadap mental accounting; dan 6) responden dalam penelitian ini lebih dominan untuk memilih return sebagai pertimbangan investasinya.
Kata Kunci: mental accounting, behavioural portofolio theory, investasi
Portofolio layering dan mental accounting merupakan hal penting dalam pengambilan keputusan investasi. Tujuan dari penelitian ini untuk mengetahui apakah investor di wilayah penelitian membangun portofolionya berdasarkan tingkatan piramida aset seperti yang dideskripsikan oleh Shefrin dan Statman (2000).
Penelitian ini dilakukan dengan mendistribusikan kuesioner kepada 62 responden dengan kriteria yang telah ditetapkan oleh peneliti. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Teknik analisis data yang digunakan adalah statistik deskriptif, t-test, dan regresi. T-test dan regresi digunakan untuk mengkonfirmasi hasil analisis deskripsi yang telah dilakukan.
Hasil penelitian menyebutkan bahwa: 1) responden dalam penelitian ini telah mempertimbangkan adanya tingkatan (layer) dalam investasi yang dilakukannya; 2) responden dalam penelitian ini sudah melakukan analisis portofolio sesuai dengan diversifikasi tingkatan (layer). 3) responden dalam penelitian ini berinvestasi dengan memenuhi tiap layer pada tingkatan piramida behavioural portofolio theory. 4) responden dalam penelitian ini belum mempertimbangkan adanya segmen dalam investasi sebagai unit terintegrasi.; 5) secara simultan variabel demografi responden (umur, pendidikan, pendapatan per tahun, total kekayaan, dan kekayaan keuangan) tidak berpengaruh terhadap mental accounting; dan 6) responden dalam penelitian ini lebih dominan untuk memilih return sebagai pertimbangan investasinya.
Kata Kunci: mental accounting, behavioural portofolio theory, investasi
 
PENGARUH KUALITAS PELAYANAN DAN INOVASI PRODUK TERHADAP KEUNGGULAN BERSAING SERTA DAMPAKNYA TERHADAP MINAT MEREFERENSIKAN NASABAH BANK OCBC NISP CABANG CIK DI TIRO YOGYAKARTA
Get PDFThis study aims to determine the effect of quality of service ad product innovation on competitive advantage and interest referenced of Bank OCBC NISP Brach Cik Di Tiro Yogyakarta Costumers.The research was conducted quantitatively by survey method using questionnaire. The sample of this research is the customer who happened to be encountered in PT Bank OCBC NISP Branch Cik Di Tiro Yogyakarta as many as 100 people who have Saving Product Tanda360o Plus and at least 6 months have become customers who have Saving Product Tanda 360o Plus. The sampling technique used purposive sampling technique. Data were analyzed by using multiple linear regression analysis. The result of the analysis showed that service quality variable had a significant and positive influence on competitive advantage. Product Innovation Variable had a significant and positive effect on Competitive Advantage. Service Quality Variables had a significant and positive influence on Referring Interest. Product Innovation Variables had a significant and positive effect on Referring Interest. Variable of Competitive Advantage had a significant and positive influence on Referring Interest. The quality of service, product innovation and competitive advantage had a contributed 70.1% in influencing the interest of referring customers of Bank OCBC NISP.This study aims to determine the effect of quality of service ad product innovation on competitive advantage and interest referenced of Bank OCBC NISP Brach Cik Di Tiro Yogyakarta Costumers.The research was conducted quantitatively by survey method using questionnaire. The sample of this research is the customer who happened to be encountered in PT Bank OCBC NISP Branch Cik Di Tiro Yogyakarta as many as 100 people who have Saving Product Tanda360o Plus and at least 6 months have become customers who have Saving Product Tanda 360o Plus. The sampling technique used purposive sampling technique. Data were analyzed by using multiple linear regression analysis. The result of the analysis showed that service quality variable had a significant and positive influence on competitive advantage. Product Innovation Variable had a significant and positive effect on Competitive Advantage. Service Quality Variables had a significant and positive influence on Referring Interest. Product Innovation Variables had a significant and positive effect on Referring Interest. Variable of Competitive Advantage had a significant and positive influence on Referring Interest. The quality of service, product innovation and competitive advantage had a contributed 70.1% in influencing the interest of referring customers of Bank OCBC NISP
Pengaruh Kepuasan Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Bagian Perbendaharaan dan Mobilisasi Dana RSUP Dr Sardjito
Get PDFABSTRACT
The purpose of this study is to describe (1) the effect of job satisfaction variable on employee performance, (2) the effect of work environment variable on employee performance, and (3) the influence of job satisfaction variable and work environment together to employee performance at Treasury and Fund Mobilization Division of Dr Sardjito Yogyakarta General Hospital.
This study uses quantitative approach with causal associative research category, with the population of all employees of Treasury and Fund Mobilization Division Dr. Sardjito General Hospital, with 40 people who are participate as research samples. Data collection methods used questionnaires, while data analysis techniques used simple linear regression analysis analysis supported by F (F-test) and T (T-test) test and classical assumption test consisting of multicolinearity test, normality test and heteroscedasticity test.
Based on the results of the analysis shows that job satisfaction has a positive and significant effect on the employee's performance on " Treasury and Fund Mobilization Division of Dr Sardjito General Hospital", proven with t-count value greater than t-table (4,082> 1,687), with probability value (0,000) smaller than the significant 0.05 level. The work environment has a positive and significant effect on the employee's performance on " Treasury and Funds Mobilization Division of Sardjito General Hospital", as evidenced by the larger t-count value of t-table (3.661> 1.687), with the probability value (0,000) smaller than the significant level 0.05. Job satisfaction and work environment together have a positive and significant effect on the performance of employees "Treasury and Fund Mobilization Division of Dr Sardjito General Hospital", proved by the value of F-count larger than F-table (376.648> 3.24) with a significant value of 0.000, smaller than the significant level of 0.05. Coefficient of Determination of 32.5%, which means job satisfaction and work environment can affect the amount of 32.5% performance and the rest influenced other variables that do not exist in this study of 67.5%.
Keywords: Job Satisfaction, Work Environment, Performanc
PENGARUH KEPUASAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN
Get PDFThis study aims to determine whether job satisfaction and work discipline partially or together with positive and significant to employee performance on employees, this research is a quantitative research, the sample used is 35 employees. Research data by using questionnaire method, data analysis techniques used descriptive data analysis and multiple linear regression analysis, the results showed that job satisfaction had a positif affect on the employees performance. Work discipline has a positive and significant impact on employee performance, job satisfaction and work discipline have a positive and significant impact on employee performance.This study aims to determine whether job satisfaction and work discipline partially or together with positive and significant to employee performance on employees, this research is a quantitative research, the sample used is 35 employees. Research data by using questionnaire method, data analysis techniques used descriptive data analysis and multiple linear regression analysis, the results showed that job satisfaction had a positif affect on the employees performance. Work discipline has a positive and significant impact on employee performance, job satisfaction and work discipline have a positive and significant impact on employee performance
PENGARUH OPERATION CASH FLOW, EARNING PER SHARE, RETURN ON ASSETS, RETURN ON EQUITY DAN TAX PLANNING TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Manufaktur Yang Masuk LQ45 di Bursa Efek Indonesia Tahun
Get PDFThis study aims to examine the effect of Operation Chas Flow (OCF), Earning Per Share (EPS), Return On Assets (OCF), Return On Equity (ROE), and Tax Planning to Return Shares In Manufacturing Companies Entry LQ45 Index in Stock Exchange Indonesia Year 2012 - 2016.
The sampling technique used purposive sampling with the number of samples of eight companies. The data used in this research is obtained from the Financial Statement obtained from the Indonesia Stock Exchange website. Data analysis method used is multiple linear regression with SPSS 16.0.
Based on the results of the test, the results obtained simultaneously Operation Chas Flow (OCF), Earning Per Share (EPS), Return On Assets (OCF), Return On Equity (ROE), and Tax Planning effect on Return Share with significant value 0.014, partially Earning Per Share (EPS) has a significant positive effect with significant value of 0.001. Operation Chas Flow (OCF), Return On Assets (OCF), Return On Equity (ROE), and Tax Planning have no effect on Stock Return
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH, PENGENDALIAN INTERNAL, PENERAPAN ANGGARAN BERBASIS KINERJA, DAN PENERAPAN SAP BERBASIS AKRUAL TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (Studi Kasus Pada SKPD Kot
No full textThis research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management.
Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta. The technique of sampling using nonprobability sampling method of purposive sampling. The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta. The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.
The results of regression test showed that the regional financial statement presentation no significant effect on the transparency of regional financial management. The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management. The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management.
Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta. The technique of sampling using nonprobability sampling method of purposive sampling. The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta. The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.
The results of regression test showed that the regional financial statement presentation no significant effect on the transparency of regional financial management. The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management. The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN DAMPAKNYA PADA KINERJA KARYAWAN (STUDI KASUS PADA BANK BNI 46 KANTOR CABANG PERINTIS KEMERDEKAAN BANDUNG)
Get PDFThe purpose this experiment is to describe (1) the effect of leadership style on job satisfaction at the Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung (2) the effect of work motivation on job satisfaction at the Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (3) the effect of job satisfaction on the performance of employees at Bank BNI 46 Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (4) the effect of leadership style on employee performance at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (5) The effect of work motivation on employee performance in Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung. The results showed that (1) Style of leadership significant positive effect on job satisfaction at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (2) work motivation significant positive effect on job satisfaction at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (3) job satisfaction significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (4) leadership style is not significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (5) work motivation is not significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung.The purpose this experiment is to describe (1) the effect of leadership style on job satisfaction at the Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung (2) the effect of work motivation on job satisfaction at the Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (3) the effect of job satisfaction on the performance of employees at Bank BNI 46 Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (4) the effect of leadership style on employee performance at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (5) The effect of work motivation on employee performance in Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung. The results showed that (1) Style of leadership significant positive effect on job satisfaction at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (2) work motivation significant positive effect on job satisfaction at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (3) job satisfaction significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (4) leadership style is not significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung, (5) work motivation is not significant positive effect on the performance of employees at Bank BNI 46 kantor cabang Perintis Kemerdekaan Bandung
PENILAIAN KINERJA KEUANGAN PADA KP3Y (Koperasi Produksi Pengusaha Perak Yogyakarta) di Kotagde YogyakartaTahun 2012-2016
No full textThe purpose of this research is to determine the financial performance of KP3Y in Kotagede Yogyakarta in 2012-2016 according to Ministerial Decree of Cooperatives and Small and Medium Enterprises. 20 / Per / M.KUKM / XI / 2008.
This research is categorized into quantitative descriptive research, which in this study describes and explains how financial performance at KP3Y in Kotagede uses financial report as the basis of financial performance assessment. In the analysis with financial ratios according to the Ministerial Decree of Cooperatives and Small and Medium Enterprises. 20 / Per / M.KUKM / XI / 2008.
The result of this research is that the ratio of KP3Y finance in Kotagede Yogyakarta, as a whole, is placing. The results of the calculation of the assessment of the research component can be concluded that the cooperative conditions in 2012 in a less healthy condition. in the year 2013-2014 in good condition because it is on score 60> x <80. While in the year 2015-2016 showed the unhealthy condition because it is on score 40> x <60.The purpose of this research is to determine the financial performance of KP3Y in Kotagede Yogyakarta in 2012-2016 according to Ministerial Decree of Cooperatives and Small and Medium Enterprises. 20 / Per / M.KUKM / XI / 2008.
This research is categorized into quantitative descriptive research, which in this study describes and explains how financial performance at KP3Y in Kotagede uses financial report as the basis of financial performance assessment. In the analysis with financial ratios according to the Ministerial Decree of Cooperatives and Small and Medium Enterprises. 20 / Per / M.KUKM / XI / 2008.
The result of this research is that the ratio of KP3Y finance in Kotagede Yogyakarta, as a whole, is placing. The results of the calculation of the assessment of the research component can be concluded that the cooperative conditions in 2012 in a less healthy condition. in the year 2013-2014 in good condition because it is on score 60> x <80. While in the year 2015-2016 showed the unhealthy condition because it is on score 40> x <60
ANALISIS PERBEDAAN RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN DIVIDEN TAHUN 2017 (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)
Get PDFThe purpose of this study is to determine whether there is (1) the effect of dividend announcement on stock return before, during and after and (2) trading volume of stock before, during and after on company listed in Indonesia Stock Exchange (BEI) in 2017.
In this research classified type of quantitative research. The population is all companies listed in Indonesia Stock Exchange (BEI) in 2017. The sample of research is 3 companies in different sectors, namely: (1) Astra Agro Lestari Tbk (AALI), (2) United Tractors Tbk (UNTR), (3) ) PT Acset Indonusa Tbk (ACST). Data collection method using documentation method, while technique of data analysis using different test that is T test (T-test).
The result of the research shows that stock return test in the period before with after dividend announcement is known that sig. 0.721 which means not proven, stock return in the period before with the time of dividend announcement known that sig. 0,000 which means proven and stock returns in the current period with after dividend announcement known sig. 0,000 which means proven. From the test results of trading volume of shares in the period before with after the announcement of dividend known that sig. 0,000 which means proven. In the period before the time of dividend announcement is known that sig. 0,000 which means proven and in the period when after the dividend announcement is known that sig. 0,000 means proven.The purpose of this study is to determine whether there is (1) the effect of dividend announcement on stock return before, during and after and (2) trading volume of stock before, during and after on company listed in Indonesia Stock Exchange (BEI) in 2017.
In this research classified type of quantitative research. The population is all companies listed in Indonesia Stock Exchange (BEI) in 2017. The sample of research is 3 companies in different sectors, namely: (1) Astra Agro Lestari Tbk (AALI), (2) United Tractors Tbk (UNTR), (3) ) PT Acset Indonusa Tbk (ACST). Data collection method using documentation method, while technique of data analysis using different test that is T test (T-test).
The result of the research shows that stock return test in the period before with after dividend announcement is known that sig. 0.721 which means not proven, stock return in the period before with the time of dividend announcement known that sig. 0,000 which means proven and stock returns in the current period with after dividend announcement known sig. 0,000 which means proven. From the test results of trading volume of shares in the period before with after the announcement of dividend known that sig. 0,000 which means proven. In the period before the time of dividend announcement is known that sig. 0,000 which means proven and in the period when after the dividend announcement is known that sig. 0,000 means proven
Pengaruh Nilai Tukar (Kurs) Dan Tingkat Suku Bunga Terhadap Return Saham Syariah Dengan Menggunakan Variabel Intervening Indes Saham Syariah Indonesia (ISSI). (Study Kasus Pada Setor Property Dan Real Estate Periode Desember 2015-Mei 2016)
No full textABSTRACT
The purpose of this study is to analyze how much influence the exchange rate (exchange rate), the interest rate on the return of Sharia shares with Indonesia Sharia Shares Index (ISSI) as intervening variable on property sector and real estate period December 2015-May 2016 period.
Population in this research is syariah stock listing in Bursa Efek Indonesia (BEI) in property sector and Real Estate period december 2015 -Mei 2016. Method of sampling purposive sampling. Data analysis used multiple linear regression technique with F test, T test, path analysis test and assumption test..The result shows that the exchange rate has a significant positive effect on Indonesia Sharia Sharia Index (ISSI), the significant positive effect on Indonesian Sharia Index (ISSI) and Indonesia Sharia Shares Index (ISSI) has a significant positive effect on Sharia Stock Return amount. The exchange rate with the mediation of Indonesia Sharia Shares Index (ISSI) has a significant positive effect on Sharia Return Shares and interest rate with the Sharia Index of Indonesian Sharia Securities has a positive effect on Sharia Stock Return. Together the effect of exchange rate, interest rate and Sharia Stock Index of Indonesia (ISSI) have a significant positive effect on Sharia Return Shares.
Keywords:Exchange Rate, Interest Rate, Sharia Stock Index of Indonesia (ISSI) and Return of Sharia Shar