Ekonomis: Journal of Economics and Business
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Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia
No full textDisclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets
Pengaruh Likuiditas, Profitabilitas dan Devidend Payout Ratio terhadap Harga Saham pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode 2015-2018
Get PDFStock price is one important indicator in a company, this shows how much interest investors to invest in a company. The stock price is also an indicator of the success of management in managing the company. the purpose of this study was to analyze the effect of CR, ROA, NPM, and DPR on stock prices. This research includes quantitative research by referring to the analysis of company performance which is used as a reference to predict future stock prices. This research was conducted at food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period. The sampling method used in this study is based on a purposive sampling technique that is in accordance with the criteria of 11 food and beverage companies used in this study collected through the observation method using data registered on the IDX. Testing of hypotheses in this study uses multiple linear regression analysis that is sampled. The results of the research show that there is an influence of CR, ROA, NPM, and DPR on the 2015-2018 price of food and beverage company stock. The benefits of this research are as a material for consideration in making decisions regarding CR, ROA, NPM and DPR on share prices and as a reference to improve company performance in achieving the goals set by the company
Dampak Covid-19 Terhadap Ekonomi Indonesia
No full textSince the beginning of 2020 precisely in March, Indonesia has been horrified by one of the phenomena that is the covid-19 pandemic. As of August 2020, the total number of cases in Indonesia was 165,887 with 7,169 deaths in 34 provinces. The spread and increase in the number of covid-19 cases occurred at a very rapid time will have an impact on indonesia's economic downturn. This research aims to find out the policies that have been done by the government to deal with the current outbreak and see the economic impact that occurs in Indonesia. This research shows that policies made by the government in the handling of covid-19 can indirectly lead to a slowdown in economic growth in Indonesia. The impact on the economic sector due to the covid-19 pandemic in Indonesia, among others, layoffs, the onmath of Indonesia's MANUFACTURING PMI, the decline in imports, the increase in prices (inflation) as well as losses in the tourism sector caused a decrease in occupancy. As a result of this, the Indonesian government is expected to be more efficient in addressing the economic downturn in Indonesia resulting from the covid-19 pandemic
Determinan Harga Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII)
Get PDFValuation of stock prices is very important to be carried out by shareholders because stocks is promising type of investment. Examining the effect of of PER, GPM, ROE and operating cash flow on stock prices in companies listed on the Jakarta Islamic Index (JII) in 2015-2018 are the objectives of this research. With secondary data used in this research. Population in the study used 16 companies listed on the Jakarta Islamic Index (JII) in 2015-2018. Sampling using a purposive sampling method and samples obtained by 8 companies. Analysis with multiple linear regression. PER and GPM do no affect stock prices, while ROE and operating cash flow affect stock prices are the results of the study
Penilaian Kesehatan Keuangan Koperasi Berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor: 07/PER/DEP.6/IV/2016 pada KSPPS Tanah Sirah Piai Nan XX Kota Padang Periode 2016-2018
Get PDFThe purpose of this study was to determine the level of health of a Savings and Loan Cooperative and Sharia Financing (KSPPS) in one of the Padang City sub-districts namely Tanah Sirah Piai Nan XX in 3 (three) years of operation. The research is intended to help the Padang City Cooperative Office to find out the health condition of cooperatives in the Padang City area as well as the KSPPS Cooperative to find out the health of cooperatives managed. Based on quantitative research with a descriptive approach, this health assessment analysis refers to the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 07 / Per / Dep.6 / IV / 2016 concerning Guidelines on Health Assessment for Savings and Loans Cooperatives and Sharia Financing and Units Savings and Credit Sharia Financing. The results showed the health level of KSPPS Tanah Sirah Piai XX was concluded that KSPPS Tanah Sirah Piai Nan XX was quite healthy
Analisis Dimensi Pembentuk Indeks Pembangunan Manusia (IPM) Provinsi Jambi 2010-2019
No full textHuman development is a process and an outcome that is the process of enlarging people's choices but also becoming a goal. Human development implies that people must influence the processes that shape their lives. Human development is the development of society through the building of human capabilities, by society through active participation in the processes that shape life and society by improving their lives. It is broader than other approaches, such as the human resources approach, the basic needs approach and the human welfare approach. The problem of this research is how the development of the Human Development Index in Jambi Province in 2010-2019, the second problem is how to analyze the dimensions that form the Human Development Index in Jambi Province in 2010-2019, while the purpose of this study is, To determine the Development of the Human Development Index in the Province Jambi in 2010-2019 and to analyze the dimensions forming the human development index of Jambi Province in 2010-2019. The type of research that the writer uses in this thesis is the type of qualitative analysis and quantitative analysis. The data that is sought in this study is in the form of numerical data which includes data on life expectancy at birth, expectations of length of schooling and average length of schooling which are obtained from the official website of the BPS (Central Statistics Agency) Jambi Province. The results of this study indicate that during the period 2010 to 2019 the HDI of Jambi Province showed great progress. In 2019, the HDI of Jambi Province has reached 71 points, which means that it has increased from the “Medium” to “High” level compared to 2017. During the 2010-2019 period, the HDI of Jambi Province in the Health Sector has always shown an increase, the highest development was in 2019 of 0.23% and the lowest development was in 2017 at 0.07%. During 2010-2019 the HDI of Jambi Province in the Education Sector has always shown an increase, the highest increase in the indicator of long school expectancy (HLS) was in 2013 at 3.75 % and the lowest development was in 2019 at 0.23% and the highest development in the average length of school (RLS) indicator was in 2012 at 2.80% and the lowest development was in 2015 at 0.50%. During 2010-2019, the HDI of Jambi Province in the Decent Living Standard Sector has always shown an increase, the highest development was in 2018 at 4.82% and the lowest development was in 2013 at 0.80%
Pengaruh Return On Asset (ROA), Return On Equity (ROE), Current Ratio (CR) terhadap Harga Saham pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018
No full textThis study aims to determine and examine the influence of the variable Return On Assets, Return On Equity, and Current Ratio on Stock Prices simultaneously or partially, and also to see what variables have a very big influence on the stock prices of wholesale companies in the Trade sector. and Investment. The data processed is secondary data in the form of a summary of the financial statements of 15 manufacturing companies in the Wholesale sector of the Trade and Investment sector from 2015 to 2018. The method used in conducting this research is the classical assumption test and multiple linear regression method using SPSS version 20.00. The test hypothesis used in this study is t-statistic and F-statistic at the 5% significance level. Testing that is sourced from the simultaneous regression coefficient test means that the Return on Assets, Return On Equity, and Current Ratio simultaneously can have a major influence on stock prices. Meanwhile, partially it can be interpreted that there is a significant influence between Return On Assets on stock prices in wholesale manufacturing companies in the Trade and Investment sector. And does not have a partial effect between Return On Equity and Current Ratio on stock prices in wholesale manufacturing companies in the Trade and Investment sector.
Impacts of Regional Economic Factors on the Transmission of Coronavirus Disease 2019 (COVID-19) in Indonesia
No full textWith 194,109 cases on 6th September 2020, Indonesia is one of the most infected countries of COVID-19. The daily total number of new confirmed COVID-19 cases passed the 3,000 mark for the first time since the beginning of the pandemic, with 3,003 and 3,308 new cases reported on 28 and 29 August, respectively. Jakarta and East Java mainly contributed to the surge, while several provinces like West Java, North Sumatera, and East Kalimantan emerged as new hotspots. With the high growing case number, this research seeks to analyze the linkages between the regional economic situations and each COVID 19 cases in Indonesia. This research analyzes the effect of regional economic through the number of poverties in urban and rural areas, the hotel room occupancy rate, the Gini Ratio in both urban and rural areas. The cross section data variables are selected from the data in 2020 within 34 provinces in Indonesia from Badan Pusat Statistika Indonesia and Gugus Tugas Percepatan Penanganan COVID-19 Indonesia. This paper also plot and analyze some province level data in 2019. The analysis indicates that poverty in rural and urban areas, hotel room occupancy rate, and Gini Ratio in Urban Area have positive and significant impact on the total COVID-19 cases. The plot analysis show that population density, percentage of households in urban slum, percentage of household frequency of using used water for other purposes have positive relation with transmission of COVID-19 in Indonesia. Until 6th September 2020, the transmission of COVID-19 in Indonesia is increasing rapidly. In regards of this situation, the government should have imposed stricter regulations in the mandatory mask in public spaces, social distancing, and other preventive measures in all provinces in Indonesia
Pengaruh Gender, Locus of Control, dan Equity Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Andalas
No full textThis study aims to identify and obtain empirical evidence of the influence of Gender, Locus of Control and Equity Sensitivity on the Ethical Behavior of Accounting Students. This research was conducted on accounting students who are currently taking Audit courses at Andalas University with a sample of 380 accounting students. This study uses dependent variables of ethical behavior and independent variables, namely Gender, Locus of Control and Equity Sensitivity.This study uses the SmartPLS Ver 2 M3 software to analyze the relationship between the influence of Gender, Locus of Control and Equity Sensitivity on the ethical behavior of accounting students. From the results of data research and discussion conducted using SEM-PLS, it is obtained that Gender has no effect on students' ethical attitudes, Locus of Control does not affect Ethical Behavior while Equity Sensitivity influences Ethical Behavior
Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang)
No full textThis study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information