Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
Not a member yet
40606 research outputs found
Sort by
Dtereminan Belanja Modal Bidang Kesehatan Daerah Provinsi Jawa Timur
No full textThis research examined the determinant model of capital expenditures in the health sector. Test of the determinant model rely on the premises of agency theory. The determinan variables consists a several factors namely locally-generated revenue, general allocation fund, and special allocation fund. Populations and samples which used in this study are city and district in east java province. The observation period are three years observation during 2015-2017. The model test used multiple regression. The result of the test showed that locally-generated revenue, general allocation fund and special allocation fund are determinant of capital expenditure in health sector. Locally-generated revenue and special allocation fund showed positive determination. Meanwhile, general allocation fund indicate negative impact.Tujuan penelitian ini adalah menguji model determinan belanja modal bidang kesehatan. Model determinan belanja modal bidang kesehatan ditinjau dari kerangka teori keagenan. Variabel determinan yang diuji yakni pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus. Populasi dan sampel penelitian yang digunakan sebagai objek amatan adalah daerah provinsi Jawa Timur. Periode amatan mencakup tiga periode yakni 2015-2017. Pengujian model menggunakan uji regresi linier berganda. Hasil uji menunjukkan bahwa secara empiris variabel pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus merupakan determinan dari alokasi belanja modal bidang kesehatan. Pendapatan asli daerah dan dana alokasi khusus menunjukkan determinasi positif. Sementara itu, dana alokasi umum menunjukkan determinasi negati
STUDI KOMPARATIF ANALISIS EFISIENSI KINERJA PERBANKAN SYARIAH DI INDONESIA ANTARA METODE DATA ENVELOPMENT ANALYSIS (DEA) DAN STOCHASTIC FRONTIER ANALYSIS (SFA)
Get PDFSemakin banyaknya pertumbuhan perbankan syariah menimbulkan adanya persaingan antar perbankan syariah dengan berbagai bentuk produk dan pelayanan yang diberikan. Oleh karena itu diperlukan pengukuran tingkat efisiensi kinerja perbankan syariah. Efisiensi merupakan salah satu aspek yang penting dalam melihat kemampuan bank syariah untuk bertahan dan menghadapi persaingan industri perbankan di indonesia. Penelitian ini bertujuan untuk mengetahui efisiensi kinerja perbankan syariah di Indonesia tahun 2014- 2018 dan untuk mengteahui perpektif islam mengenai efisiensi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan populasi bank syariah devisa yang berjumlah lima bank dan berdasarkan teknik pengambilan sampel purposive sampling, sampel dalam penelitian ini sebanyak 4 bank. Sumber data yang digunakan adalah data skunder. Metode analisis data yang digunakan adalah metode data envelopment analysis (DEA) dan stochastic frontier analysis (SFA) .Hasil penelitian menunjukkan bahwa berdasarkan pengukuran menggunakan metode DEA dengan pendekatan CRS dari 4 BUS devisa pada periode 2014-2018. Terdapat 2 bank pada tahun tertentu memiliki nilai efisiensi <81%, yaitu bank mega syariah 30,38% (tidak efisien) pada tahun 2014, bank muamalat 77,47% (efisiensi sedang) pada tahun 2018. Pada metode SFA menunjukan mean efficiency sebesar 0,3808 dan hanya terdapat 1 bank saja yang mengalami efisiensi tinggi dibandingkan ketiga bank lainnya yang masuk kedalam kategori tidak efisien
Pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas pada perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia periode 2016-2019
No full textTujuan dari penelitian ini adalah untuk mengetahui tingkat perputaran kas dan perputaran piutang memiliki pengaruh terhadap profitabilitas baik secara parsial maupun simultan dalam suatu perusahaan. Obyek penelitian ini adalah perusahaan pertambangan subsektor Batubara yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jenis data dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder, berupa data laporan keuangan (neraca dan laporan laba rugi) terkait dengan variabel dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa perputaran kas memiliki pengaruh positif signifikan terhadap profitabilitas. Sedangkan perputaran piutang memiliki pengaruh negative terhadap profitabilitas. Hasil penelitian secara bersamaan menunjukkan bahwa perputaran kas dan perputaran piutang memiliki pengaruh positif dan signifikan sebesar 51,1% terhadap profitabilitas dan sisanya 48,1% dipengaruhi oleh variabel lain yang tidak diteliti
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, RISIKO BISNIS TERHADAP NILAI PERUSAHAAN SEKTOR KIMIA YANG DI INDONESIA
Get PDFThis study aims to determine the financial ratios represented by capital structure (DER), company size (ln total assets), business risk (DOL) to firm value. Data collection techniques using purposive sampling and obtained as many as 17 sample companies from 73 populations of chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The analysis model uses multiple linear regression. Based on the results of the coefficient test, the R square value of 0.749 shows that the correlation or closeness of the relationship of capital structure, company size, business risk and company value is only 74.9%. Adjusted R Square value of 0.735 indicates that the variable capital structure, company size, and business risk explains the variable to the company value of 73.5%. In the F test shows that the value of Fcount> Ftable (53,644> 2.78) so that simultaneously DER, ln total assets, DOL affect the value of the company in the chemical sub-sector of 2014-2018. Whereas the T-test for Company Size is 0.00, which means it has a partial effect on Company Value. Based on these results it is recommended for investors to pay more attention to the value of DER, ln total assets, DOL before investing
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN KINERJA CV. RANDU SARI SATU TAHUN 2016-2018
Get PDFIn evaluating what has been achieved by CV. Randu Sari Satu then for an estimate of the changes in the financial condition of the business CV. Randu Sari Satu requires financial calculations with ratio analysis. Based on the background of the research above, the problem raised in this study is whether the financial ratios in 2016-2018 affect changes in performance on the CV. Randu Sari Satu? Based on the above problem formulation, the purpose of this study is to determine the effect of financial ratios on changes in performance on the CV. Randu Sari Satu. This research is focused on problem solving aimed at explaining the relationship between one variable with another variable in a qualitative and quantitative analysis. Based on the results of research and discussion, conclusions can be drawn namely current ratio, quick ratio, working capital to total assets, total debt to equity ratio, total debt to total capital assets, long term debt to equity ratio, total asset turnover, inventory turnover, average days inventory, working capital turnover, gross profit margin, net profit margin, return on investment and return on equity have no effect on changes in company performance. Based on the conclusions above, the following suggestions can be given To CV. Randu Sari Satu to further review the performance of CV. Randu Sari Satu which is run, it is intended to increase the benefits gained by CV. Randu Sari Satu. So the performance of CV. Randu Sari Satu can run according to the goals set. In this study, researchers measured the effect of financial ratios on changes in CV performance. Randu Sari One year 2016-2018. This research was carried out in a limited manner with the determination of population and sample in CV. Randu Sari Satu. The next researcher is expected to be able to develop other aspects and be able to use this research as a source of research material in subsequent studies. Keywords:Financial Ratios, Performance, CV. Randu Sari Sat
ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KABUPATEN LAMPUNG TIMUR
Get PDFTujuan penelitian ini untuk mengetahui kinerja pengelolaan keuangan daerah pada Pemerintah Kabupaten Lampung Timur. Populasi dari penelitian ini adalah Laporan Keuangan Pemerintah Kabupaten Lampung Timur dan yang menjadi sample dalah Laporan Keuangan Tahun 2014-2018. Jenis penelitian yang dilakukan adalah penelitian deskriptif dengan pendekatan kuantitatif, dan menggunakan metode dokumentasi. Teknik analisis data yang digunakan yaitu rasio efektifitas, rasio efisiensi, rasio keserasian, rasio pertumbuhan dan rasio kemandirian keuangan daerah. Hasil perhitungan menunjukkan bahwa kinerja pengelolaan keuangan daerah selama tahun 2014-2018, rata rata rasio efektifitas sebesar 78,99% yang termasuk pada kriteria kurang efektif. Rata-rata rasio efisiensi sebesar 99,02%, yang termasuk pada kriteria efisien. Rata-rata rasio keserasian belanja operasi sebesar 73,21%, sedangkan rasio keserasian belanja modal sebesar 15,75%. Hasil perhitungan rasio pertumbuhan menunjukkan bahwa rasio pertumbuhan positif. Sedangkan rasio kemampuan keuangan daerah Kabupaten Lampung Timur, pola hubungan seluruhnya adalah instruktif, rata rata 5,86 % atau kurang dari 25%. Hal ini menunjukkan ketergantungan Pemerintah Kabupaten Lampung Timur kepada pemerintah pusat masih tinggi. Kata Kunci : Analisis Kinerja, Pengelolaan, Keuangan Daerah
ANALISIS KEAKTIFAN MANAJEMEN RISIKO DALAM MENENTUKAN KEBIJAKAN STRUKTUR MODAL, KEPUTUSAN PEMBERIAN KREDIT, TINGKAT RISIKO DAN PROFITABILITAS BANK UMUM
Get PDFThis study aims to analyze the activeness of bank risk management in influencing the capital structure policy, lending decisions, the level of bank profitability and risk. The samples used in this study were 4 banks that met the requirements in this study. The method used in this study was SEM (Structural Equation Modelling). Based on the research results, it can be concluded that the capital factor and risk management factors have a positive effect on the lending factor. Risk factors have negative effect on lending factors, capital factors and risk management factors have no positive effect on profitability factors. Risk factors have a positive effect on profitability factors, Lending factors have no positive effect on profitability factors, capital factors and risk management factors have positive effects on risk factors. Risk Management Factors and Profitability Factors have a positive effect on Capital Structure Factors, Risk Factors do not have a negative effect on Capital Structure Factors, Capital Factors and Lending Factors have no positive effect on Capital Structure Factors.Keywords: Risk Management, Capital Structure, Lending, Profitability, Ris
ANALISIS PENGARUH BRAND AWARENESS DAN BRAND IMAGE TERHADAP MINAT PEMBELIAN DAN KAITANYA DENGAN INISIASI ONE VILLAGE ONE PRODUCT DI KABUPATEN KUNINGAN
Get PDFOVOP (one village one product) started in Oita Prefecture in southwest of Japan in the late 1970s and aimed to revitalize the prefecture's rural economy. In Indonesia, the OVOP policy is also stated in the Presidential Instruction of the Republic of Indonesia number 6 year 2007, which is to encourage the development of promotion institutions and the creation of MSME products through the OVOP approach. So far, there has been no research that examines the effect of brand image and brand awareness of local products on the interest in purchasing local products with OVOP as antecedent. This method is part of the Non-Probability Sampling method in which the sample is drawn based on the criteria determined by the researcher, that is, anyone who happens to meet the researcher and meets the criteria can be used as a sample. Furthermore, Brand Image and Brand Awareness have positive and significant effect on Purchase Intention for typical products of Kuningan Regency.Keywords: Brand Image, Brand Awareness, Purchase Intention, OVO
PENGARUH KOMPETENSI, MOTIVASI DAN BUDAYA PERUSAHAAN TERHADAP KINERJA KARYAWAN PADA UPTD PUSKESMAS PURBOLINGGO LAMPUNG TIMUR
Get PDFPosition and role of Civil Servants as elements of the state apparatus is important tasked with carrying out services well. The form of service performance to the community is through efforts to provide health services to the communityespecially at the Health Center. Several factors related to employee performance are competency, motivation and organizational culture. The purpose of this study was to determine the effect of competence, motivation and organizational culture on employee performance at the UPTD Puskesmas Purbolinggo, East Lampung.The method used in this research is the explanatory survey method. This type of research is quantitative research with the object of research are competence, motivation, organizational culture and employee performance. The study population was employees at the Puskesmas Purbolinggo with a total sample of 52 respondents. Data collection techniques using questionnaires. The analytical tool used is to use data quality analysis and multiple linear regression analysis.The results showed that competency, motivation and organizational culture influence both partially and simultaneously on employee performance. Seeing the significance obtained, the most influential variable on employee performance is the organizational culture variable.Keywords: Competence, Motivation, Organizational Culture, Employee Performanc