Eksis: Jurnal Ilmiah Ekonomi dan Bisnis
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PENGARUH LAMA PENDIDIKAN, STATUS EKONOMI DAN SOSIAL BUDAYA TERHADAP USIA KAWIN PERTAMA DI KABUPATEN MUARO JAMBI TAHUN 2015.
Full text linkThe age of first marriage was determined to the health condition of women. BKKBN Jambi showed the new regulations about marriage, that the woman can marry as minimal as about 21st years old. Those consideration taken by identified the woman’s health condition according to the physical and mental. Muaro Jambi has occupied the third high of marriage as many as 16.542 couples for last two years. Sungai gelam and Jambi Luar Kota were the highest of marriage in Muaro Jambi Regency. BKKBN (2015) said that many factors could be influence the age of first marriage, three of them are the long education, economy status, and cultural. Early survey showed that early break of school caused the marriage happen. It was carry as the economy status. Their parents thought that after their daughter married, all of her necessary is her husband’s responsibility. Therefore the cultural also support it. They lived in the environtment which people that consider close relation was bad thing before marriage. This research used path analysis that aim to find out the influence of long education, economy status, and cultural to the age of first marriage year 2015. It began on September, 10th 2015 till November ,15th 2015. The research instruments was used quesioners and interview. The population as many as 858 respondent and the sample as many as 214 respondents. The descriptive result of this research showed that about7% respondents has long education as long as >12 years, 24% respondents 10-12 years, 25% respondents 1-6 years, 44% respondents 7-9 years. The salary of them about 32% respondentshas salary as much as ≤ Rp. 849.000, 47% respondents Rp. 850.000 – Rp. 1.690.000 , 15% respondents Rp. 1.700.000 – Rp. 2.549.000, 6% respondents ≥ Rp. 2.550.000.The cultures of respondents was less of good. The ages of the respondents show that by 214 respondents 4 of them was 14 years old, 14 was 15 years old, 63 was 16 years old, 27 was 17 years old, 27 was 18 years old, 24 was 19 years old, 17 was 20 years old, 11 was 21 years old, 19 was 22 years old, 4 was 23 years old, 3 was 24 years old dan 1 orang 25 years old. All of the variables influence the age of the first marriage as many as 71.4%. The long education influence the age of marriages as many as 33,91%, economy status was 23,63% and cultural was 13,98%. It was the problem that could be fixed by cooperation between organitations such as health government, education government, in regency till subdistrick of Sungai Gelam and Jambi Luar Kota. Keyword: Educational, economic, social and cultural statu
METODE AKUNTANSI PADA PERUSAHAAN-PERUSAHAAN YANG TERGABUNG DALAM KELOMPOK LQ45 DI BURSA EFEK INDONESIA: SUATU KAJIAN
Full text link This research intends to know the most accounting methods that used by companies to take a decision in account receivable, inventory and fixed asset. Moreover it can be used as a consideration to choose an accounting method for the companies’ bad debt, initial cost of inventory and depreciation of fixed asset. This research proved that the most method used in account receivable is allowance method, for inventory is the lower cost or market method, and for fixed asset is the straight line method.Key words : Accounting Metho
PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM
Full text linkThe existence of information accounting profit and cash flow and its components became the main indicators noted investors who will infuse capital in shares. The existence of positive sentiment on investor will make stock prices go up, so it is believed to return shares surged anyway. The purpose of this research is to know the influence of the accounting profit and the total cash flow changes along with its components which include changes in operating cash flow, investment cash flow changes and changes in cash flow partially funding and simultaneous against return of shares.The type of research that is done is causal research, while the sample of this research are companies incorporated in stock LQ45 period 2005-2015. The data used are secondary data analysis using regression models and linear compounds. The results of this study indicate, changes accounting profit (∆ LAK) and changes in total cash flow (∆ TAK) simultaneously and does not give partial influence on stock return. This is because the model return gives only a weak explanation in testing the content of information of accounting data, in addition to basic accrual accounting profit on that doesn't have a better capability in estimating cash flows in the future.Keywords: accounting profit, cash flow, and total return stock
PENGARUH PERPUTARAN MODAL KERJA TERHADAP CURRENT RATIO PADA PT ANEKA TAMBANG TBK SELAMA PERIODE 2006 – 2014
Full text linkDevined working capital turnover ratio used to measure how many times the funds invested in working capital spins in one period. The current ratiois the ratio used to measure a company’s ability to meet short-term obligations without facing any difficulty. And his purpose in this study to determin the development and influence of rotation of working capital and current ratio at PT. Aneka Tambang (Persero) Tbk. Simple linear regression equation can be interpreted as follows Y = 5,231 + 8,583 X. positive coefficient value shows a positive effect on working capital turnover against the current ratio in PT. Aneka Tambang Tbk. If the value of working capital turnover increased by one percent, the value of the current ratio increases by 8,583%. Coefficient of determination R² obtained to 0,164. This number denotes that the variable working capital turnover explain the variable current ratio at PT. Aneka Tambang (Persero) Tbk. By 16,4% while the remaning 83,6% is influenced by other factor beyond research. Based on the test results is known that there is no significant effect of variable worming capital turnover against the current ratio at PT. Aneka Tambang. The period 2006 to 2014. To obtain a good current ratio according to the target, but the company’s good watch on the working capital turnover adjusted for the company’s activities. So it can be used effectively and efficiently.Keyword: working capital turnover, current rati