Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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LAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara)
Get PDFThe consolidated Financial Report (CFR) in the public sector takes on considerable contribute to carrying out public policies. The accounting system must represent this overall scenario and analyzes eight countries (Indonesian, Australia, New Zeland, Canada, Sweden, France, USA, and the U.K.), as well as the new informational requirements of the International Public Sector Accounting Standards (IPSASs). Accounting prinsiples used for compling a CFR in the public sector will be compared. The objective of the study is highligt the similiarities and differeces between the various prinsiples and consideration of related to the consolidation of annual accounts in the public sector.
Keywords: Consolidated Financial Report, Public Sector, International Accounting Principles, Accountability
“ANALISIS PENGARUH KUALITAS LAYANAN (RELIABILITY, RESPONSIVENESS, ASSURANCE, EMPATHY, TANGIBLE) TERHADAP KEPUASAN SPBU”
Get PDFThis study was conducted to see the effect of the quality of service in terms of tangibles, reliability, responsiveness, assurance, and empathy given by PT Pertamina (Persero) fuel Terminal of “Rewulu” to gas stations it serves. This study was conducted in January 2013.
From the calculated regression equation Y = 0.358 X1 + 0.181 X2 + 0.220 X3 + 0.186 X4 + 0.101 X5. From the results of these equations, it is known that the best quality of service is seen from the tangible dimension, as well as most in need of more attention to quality improvement is due to having the smallest value in terms of empathy. Where overall, the fifth dimension is to give effect to the satisfaction of the gas station.
Based Test Coefficient of Determination (R2), adjusted R value is 0.670 and it can be
concluded that the 67.0% rate of customer satisfaction can be explained by the variable tangibles, reliability, responsiveness, assurance, and empathy. The remaining 33% are other variables that are not included in the test parameters.
Respondents who filled out questionnaires were distributed as many as 133 stations, which when viewed in terms of the products they sell to the public, there are 133 stations that distribute the premium product, 129 gas station that distribute biodiesel, 116 stations that distribute pertamax, and 3 gas stations that distribute pertamax plus.
In terms of respondents, the distribution of the former gas station fuel Rewulu Terminal, where most of the gas stations in the district of Sleman by the number of 32 stations. While the least is the Klaten district as much as 3 stations
Keywords: tangibles, reliability, responsiveness, assurance, empathy and satisfaction of the gas station
KEMAMPUAN AWAL DAN SIKAP TERHADAP EKONOMI KORELASINYA DENGAN PRESTASI BELAJAR EKONOMI
Get PDFTujuan dari penelitian ini adalah untuk menguji korelasi antara entri kognitif dan perilaku dan sikap terhadap ekonomi, dan prestasi mahasiswa ekonomi di Universitas Tridharma, Balikpapan. Ada 150 subyek sampel dipilih dari populasi saat ini Produk Pearson dan korelasi berganda yang diterapkan untuk menganalisis data. Hasilnya menunjukkan bahwa di sini ada korelasi antara perilaku kognitif entri dan prestasi dalam ekonomi; ada korelasi antara sikap terhadap ekonomi dan prestasi dalam ekonomi; prestasi ekonomi bisa diprediksi dari perilaku entri kognitif dan sikap terhadap ekonomi.
Keywords : Achievement in Economy, Cognitive, Entry. Attitude Forward Economy
POLITIK LUAR NEGERI TERHADAP AKUNTANSI DI INDONESIA
Get PDFArtikel ini bertujuan mengulas perkembangan akuntansi sejak masuknya investor asing pada tahun 1967, dikeluarkan Undang-Undang Penanaman Modal Asing (PMA) dan kemudian disusul pada tahun 1968 dengan Undang-Undang Penanaman Modal Dalam Negeri, terjadinya krisis financial secara global sekitar tahun 1997 yang mengguncang perekonomian Negara-negara adikuasa termasuk Asia dan Indonesia muncullah issu IFRS. IFRS sepertinya adalah semacam ketakutan Negara adikuasa sehubungan dengan pesatnya pertumbuhan perdagangan di Asia seperti China yang telah menguasai berabagai industry mulai dari industri makanan sampai industry nuklir dan yang lebih menggemparkan lagi China berencana menjadikan mata uangnya sebagai alat bayar interntasional.
Kata Kunci: IFRS, PMA, krisis financia
PENGARUH PREMIUM, HADIAH, DAN IMBALAN BERLANGGANAN TERHADAP VOLUME PENJUALAN SUSU BONEETO DI YOGYAKARTA
Get PDFTujuan penelitian ini adalah untuk mendeskripsikan (1) pengaruh secara individual premium (hadiah pemberian), hadiah (kontes, undian, permainan), dan imbalan berlangganan terhadap penjualan susu boneeto di Daerah Istimewa Yogyakarta, (2) pengaruh secara
simultan premium (hadiah pemberian), hadiah (kontes, undian, ermainan), dan imbalan berlangganan terhadap volume penjualan susu boneeto di Daerah Istimewa Yogyakarta.
Hasil penelitian menunjukkan bahwa persamaan regresi ganda linier untuk tiga prediktor adalah Y = 86,396 + 0,992X1 + 1,001X2 + 1,008X3.. Dari persamaan itu, tingkat penjualan naik jika program premium (hadiah pemberian), hadiah (kontes, undian, permainan), dan
imbalan berlangganan ditingkatkan. Besarnya pengaruh dilihat dari nilai koefisien determinasi (R2). Nilai koefisien determinan (R²) antara X1, X2, dan X3 dengan Y sebesar 0,551, artinya besarnya pengaruh program premium (hadiah pemberian), hadiah (kontes, undian, permainan), dan imbalan berlangganan terhadap peningkatan penjualan susu boneeto adalah sebesar 55,1%.
Kata Kunci: premium, hadiah, imbalan, penjualan, susu boneet
ANALISIS PERBANDINGAN MODEL ALTMAN MODIFIKASI DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH ADANYA LEMBAGA PENJAMIN SIMPANAN
Get PDFThis study aims to compare the Modified Altman and Springate models in predicting bankruptcy of the banking company before and after the LPS. Populations that are objects of this research are banking companies listed in Indonesia Stock Exchange. The samples used were 21 banking companies listed in Indonesia Stock Exchange. The sample was banking
company that is always present financial statements in a row before and after the LPS. This study uses a model of the formula and the modification Altman Springate models after it uses different test analysis of paired sample t test to determine differences in outcome prediction of
corporate bankruptcy banks.
From the results of hypothesis testing before the founding of the LPS models Modification Altman and Springate models do not have a difference in predicting bankruptcy of the banking company. Meanwhile, after the founding of the LPS models Modification
Altman and Springate models there is a difference in predicting bankruptcy of the banking company.
Keywords: Modified Altman, Springate, Bankruptcy, LP
PERILAKU EARNINGS MANAGEMENT DI SEKITAR PERUBAHAN TARIF PAJAK TAHUN 2008
Get PDFThis study aims to test the level of earning management before and after the income tax rate reduction for 2008 fiscal year. The samples were 21 banking companies listed in Indonesia Stock Exchange, which has provides loans to SMEs.
The analysis using paired samplest-test to test these differences of earning
management before and after the income tax rates changes. The results showed that earning management in the high tax rate was higher than in the lower tax rate. This shows that management has responded the income tax rates changes to take the opportunity.
Keywords: discretionary accruals, earnings management, corporate income
tax changes
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi empiris pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia)
Get PDFThe purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 . This study use the four independent variables , namely , leverage , liquidity , firm size , and audit quality and the use of the dependent variable as a proxy for the quality of the timeliness of financial information.
This study uses targeted Sampling (purposive sampling) . Population in this research is that companies engaged in property and real estate are listed in the Indonesia Stock Exchange during the study period between 2008 to 2011 . Sample totaled 128 with 32 companies that have been based on the criteria specified . Analysis of research data using multiple linear regression with SPSS Version 16.0 .
Based on the analysis performed in this study shows that of the four proposed variables (leverage , liquidity , firm size , and quality audit) only liquidity that have a significant positive impact on the quality of financial reporting information , while leverage , firm size , and quality audit is not affect the quality of financial reporting information.
Keywords : leverage , liquidity , firm size , audit quality , timeliness
PENGARUH DEBT RASIO, CURRENT RASIO, TOTAL ASSETS TURNOVER, SIZE PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011)
Get PDFThis study aimed to analyze the effect of Debt Ratio, Current Ratio, Total Assets Turnover ,Size Company, and Net Profit Margin of the Return On Equity. The research data is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange during the period 2009-2011. The technique used for sampling using
purposive sampling. Techniques used regression analysis, the classical assumption test and hipotesis thesting.
From the results of simultaneous analysis indicates that the variable Debt Ratio, Current Ratio, Total Assets Turnover, Size, and Net Profit Margin significant effect on Return On Equity because it has a value of less than 0.00 singifikan singinikan value of 0.05. However, from the analysis of partial Current Ratio variables showed no significant effect on Return On Equity. The magnitude of coefficient of determination (R2) is equal to 55.4%, which means that the independent variables affect Return On Equity of 55.4%, while the remaining 44.6% is influenced by other variables not presente in the study.
Keywords : Debt Ratio (DR), Current Ratio (CR), Total Asset Turnover (TATO), size Company, Net Profit Margin (NPM) and Return On Equity (ROE)
ANALISIS KEPUASAN PELANGGAN MIGRASI PRABAYAR DI WILAYAH PT PLN (Persero) RAYON KROYA
Get PDFThe research aimed to examine customer satisfaction of prepaid electricity PLN Rayon Kroya using model that developed by Parasuramanet.al.consist of variables tangibles, reliability, responsiveness, assurance, andemphaty.
One hundred respondents were chosen as samples by purposive sampling method. Data were analyzed by Compare Mean: Paired Sample T-Test. The result showed that there were not significant differences between customer expectation and customer perceived
services on prepaid electricity PLN Rayon Kroya consist of variables tangible, reliability, responsiveness, assurance and empathy. It is concluded that PLN Rayon Kroya able to achieve the quality of their services which could satisfy the customers expectations. It was
because the management PLN Rayon Kroya could interpret the services quality expected by the customers.
Keywords : tangibles, reliability, responsiveness, assurance, emphaty, services, and satisfactio