Rumah Jurnal Unisnu Jepara (Universitas Islam Nahdlatul Ulama Jepara)
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Analisis Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar LQ45 di Bursa Efek Indonesia Periode 2012-2017)
Get PDFIn general, it can be said that information about the company can assist the assessment in making decisions. One of the main information needed is accounting information. The purpose of this study was to determine the effect of fundamental factors on stock prices listed on the Indonesia Stock Exchange. This research data was collected by survey method on LQ45 manufacturing companies listed on the Indonesia Stock Exchange. The types and sources of data used in this study are secondary data consisting of reports on Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Earning Per Share, Price Earning Ratio, and Price to Book Value. Secondary data sources come from Indonesian www.idx.co.id. The research data were then analyzed using the SPSS version 20.0 program significant effect of Return On Assets and Earnings Per Share on stock prices. There is no significant effect of Net Profit Margin, Return On Assets, Return On Equity, Return On Investment, Price Earning Ratio and Price to Book Value on Stock Prices. This is because the observation period for 6 years affected R square by 77.%. So the effect is quite large from the 7 ratio measuring tools used. While 23% is explained by other factors such as political and economic conditions
Analisis Penyebab Penunggakan Pajak Kendaraan Bermotor (PKB) Di Jepara
Get PDFThis research was conducted at the Regional Revenue Service Unit (UPPD) office of Jepara Regency. This study was conducted to determine the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes affect motor vehicle tax arrears. The analytical tool used is quantitative analysis. The sample in this study were motorized vehicle taxpayers registered at the Jepara Regency Revenue Service Unit (UPPD) office, totaling 100 respondents. The analytical method used is Multiple Linear Regression analysis. The sampling method used is simple random sampling. The results of this study indicate that based on statistical results the t value of the awareness variable has a negative effect. Income variable has a positive influence. The variable of residence distance has a negative effect, the variable of service quality has a negative influence. Negligence variable has a positive effect. The education variable has a negative effect. The tax understanding variable has a positive effect on Motor Vehicle Tax Arrears. Based on the f test, the variables of awareness, income, distance of residence, quality of service, negligence, education and understanding of taxes together affect the arrears of Motor Vehicle Tax
Analisis Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan Desa (Studi Kasus Pada Pemerintah Desa di Wilayah Kecamatan Kembang, Bangsri Mlonggo Kabupaten Jepara)
Get PDFThis study aims to examine the Effect of Human Resources, Utilization of Information Technology, Internal Control on Timeliness of Village Financial Reporting. This type of research is classified as descriptive analysis research. Respondents in this study were village heads/high-ranking officials in the Kembang sub-district, Bangsri, Mlonggo, Jepara Regency, totaling 30 people. The sampling technique used is the survey method. The method of data collection is by distributing questionnaires. Data analysis technique using multiple regression with t test. The results of the test obtained are that the Human Resources and Information Technology Utilization variables have no significant effect on the Timeliness of Village Financial Reporting, while the Internal Control variable has a significant effect on the Timeliness of Village Financial Reporting
Implementasi Sistem Akuntansi Berbasis Akrual Pada Kantor Kementerian Agama Kabupaten Jepara
Get PDFThis research aims to know and evaluate the extent to which the implementation of accrual-based accounting system at the Office of the Ministry of religion (KEMENAG) District of Jepara Year 2018. The formula in this study into how the implementation of accrual-based accounting system at the Office of the Ministry of Religion Jepara Regency year of 2018. This research is located in the Office of the Ministry of Religion with the kind of Jepara Regency qualitative research. The source of the data used in this study i.e., primary data and secondary data. Method of data collection in this study use techniques of observation, interviews, and documentation. The results of this research show that the religious Ministry Office reporting Jepara Regency is in compliance with the Government Regulation Number 71-year 2010 On Accrual-based Government accounting standards. This is supported by the existence of real evidence that Kemenag Jepara Regency has been enthusiastically implement and optimize the accrual-based accounting system in improving the quality of reporting as investigators get in field and supported the budget details have been in make to use of those systems
Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS): Studi Kasus Pada SMK Nurul Hikmah Tengguli Bangsri Jepara
Get PDFThis study aims to analyze School Financial Management (Case Study of Nurul Hikmah Vocational High School). In the process of financial management at the Nuruh Hikmah Vocational School which includes planning and budget realization, it is suspected that it has not been fully carried out based on the principles of school financial management which includes fairness and efficiency. To find out the planning of preparation in the realization of the financial budget as well as the supporting and inhibiting factors for managing BOS funds at SMK Nurul Hikmah using qualitative research with a descriptive approach, collecting data using field techniques and literature with interviews. The results showed that school financial management at Nurul Hikmah Vocational School was also carried out. Planning for the management of BOS funds for the Nurul Hikmah Vocational School for the 2018-2019 school year began with the process of preparing the RKAS and preparing the RAB as well as implementing the use and finally doing bookkeeping. The supporting factor in implementing the program is collaboration between teacher staff. While the inhibiting factors in managing BOS funds are the amount of BOS funds that are not sufficient for school needs, delays in disbursing funds and difficulties in reporting the use of BOS funds due to lack of time and knowledge of the treasurer in financial management
Pengawasan Internal dan Pelaksanaan Sistem Akuntansi Keuangan Daerah Serta Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah (Studi Kasus Pada Pemerintah Kabupaten Jepara 2017)
Get PDFThis research aims to test internal supervision conducted by the government, test the implementation of the Regional Accounting Financial System and test regional financial management that affects government performance in Jepara regency. This type of research is qualitative causal research. The population of this study is all OPD in Jepara Regency which amounted to 119 OPD. The sample was calculated with the Slovin technique so that 54 OPDs were obtained or about 54% of the total number of OPDs in Jepara Regency. The method of collecting data by conducting a survey directly spreads closed questionnaires. Data analysis method using multiple linear regression analysis The results showed that (a) internal supervision has a significant effect on Government Performance, (b) Implementation of Regional Financial Accounting System has a significant effect on Government Performance, (c) Regional Financial Management has a significant effect on Government Performance, and (e) simultaneous internal supervision, implementation of regional financial accounting system, regional financial management on government performance. 
Pengaruh Current Ratio, Return on Asset, Net Profit Margin dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan (Studi Empiris Pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2011-2014)
Get PDFThis study aims to determine the effect of the variables Current Ratio, Return On Assets, Net Profit Margin, Debt To Equity Ratio on Stock Prices of Various Industry Sector Companies listed on the Indonesia Stock Exchange (IDX). The population in this study is the various industrial sectors for the period 2011-2014. The sample selection used purposive sampling. The number of samples used in this study were 13 companies that met the criteria. Methods of data collection using the method of documentation. The analysis technique used is multiple linear regression analysis which previously performed descriptive statistical analysis and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. As for testing the hypothesis itself using a partial test (t test), simultaneous test (f test) and the coefficient of determination. The results of the partial test of the Net Profit Margin variable have a significant effect on stock prices. While the variables Current Ratio, Return On Assets and Debt To Equity Ratio have no significant effect on stock prices. While the results of simultaneous testing of variables Current Ratio, Return On Assets, Net Profit Margin and Debt To Equity Ratio have an effect on the stock prices of companies in the various industrial sectors
Pengaruh Hari Perdagangan Terhadap Return Saham Pada Bursa Efek Indonesia
Get PDFThis study aims to examine the effect of trading days on stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange and to examine the effect of trading days on abnormal stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange. Trading days in this study include Monday, Tuesday, Wednesday, Thursday, and Friday. The population in this study is LQ45 shares listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method. The sample consisted of 243 days from 29 company stocks included in LQ45 during the research year February 2015 to January 2016. Testing the effect of trading days on stock returns was carried out by testing the regression coefficient of the trading day variable (Monday, Tuesday, Wednesday, Thursday, Friday) in regression model which is treated as a dummy variable by using multiple linear regression. The results of data analysis show that trading day has a significant effect partially on stock returns but does not have a significant effect on LQ45 stock returns simultaneously. Trading days have a significant partial effect on abnormal returns only on Tuesdays and Wednesdays but have a significant effect jointly on the LQ45 stock index for the research year 2015 to 201
Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah (PAD) (Studi Pada Pemerintah Kabupaten Kudus Periode Tahun 2008-2015)
Get PDFThis study aims to determine and analyze whether the results of the collection of hotel taxes, advertisement taxes, parking taxes, and street lighting taxes have an effect on local revenue in the Kudus district government. The research method used in this study is a quantitative method, with multiple regression testing by doing the classical assumption test and t-test. The variables in this study are Hotel Tax (X1), Advertising Tax (X2), Parking Tax (X3), and Street Lighting Tax (X4) as the independent variable, and Local Revenue (Y) as the dependent variable. The data used is secondary data from 2008 to 2015 obtained from the Regional Revenue, Finance, and Asset Management Agency. The results of this study prove that partially only Hotel Tax and Street Lighting Tax have a significant positive effect on Regional Original Income, while Advertising Tax and Parking Tax have no significant effect on Regional Original Income in the Kudus Regency Government
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perusahaan (Studi Empiris Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2012-2016)
Get PDFThe company's financial performance has important meaning for various parties. By knowing the financial performance of a company will be able to know the financial condition of the company. Return on Assets profitability ratio is used to measure the company's financial performance. The purpose of this study was to determine and analyze the effect of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over partially and simultaneously on the financial performance of companies listed in the Jakarta Islamic Index ( JII) period 2012-2016 as many as 13 companies. This type of research data is quantitative data. The results of this study partially show that the Inventory Turn Over and Total Asset Turn Over variables have a positive and significant effect on Return On Assets. The variable Debt to Asset Ratio has a negative and significant effect on Return On Assets. Variable Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return On Assets. And simultaneously the variables of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over have a simultaneous and significant effect on Return On Assets