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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) (Studi pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokerto)
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Margarita, Lely Fithri Nela, 2018. The Effect of Motivation on the Interest ofAccounting Students to Follow Accounting Professional Education (Study onStudents of Accounting Program STIE AL-Anwar Mojokerto).
Thesis, Accounting Departement, Economic Faculty, Majapahit IslamicUniversity (UNIM).
Advisor I : Hari Setiono, SE., M.Si
Advisor II : Tatas Ridho Nugroho, S.Pd., M.Pd
The accounting profession education is an additional education that must befollowed by accounting graduates, the minimum number of public accountantstoday is one that is faced by the public accounting profession who want to get anaccountant degree, this study aims to provide evidence of the influence ofmotivation on the interest of STIE Al-Anwar accounting students to take up theaccounting profession education (PPAk). This type of research uses aquantitative approach. The population of this study were 456 students insemester 2 to 8. The sample was determined using 2 purposive sampling andsimple random sampling methods, and obtained a total sample of research asmuch as 50 samples. Data collection techniques using questionnaires. This studyuses a Likert Scale as a questionnaire score. Data analysis used is descriptiveanalysis, while the analysis used in this study is multiple linear regressionanalysis. The results of the study prove that partially the quality motivation andeconomic motivation variables have a significant effect on students 'interest inparticipating in PPAk while career motivation variables do not affect students'interest to participate in PPAk. Simultaneously quality motivation, careermotivation and economic motivation affect student interest in participating inPPAk. Determination coefficient results is 0.255 which means that the ability ofthe independent variable can explain the dependent variable by 25.5% while theremaining 74.5% is explained by other variables, which are not included and arenot included in the regression model used.
Key Word: Motivation, Interest, Accounting Professional Educatio
PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2017
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Hariati, Lilis. 2018. Effect of Return on Equity, Dept To Equity Ratio, and
Earnings Per Share on Share Prices in LQ45 Companies Registered on the
Indonesia Stock Exchange in 2013-2017. Thesis, Accounting Department,
Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I: Hari Setiono, SE., M.Si.
Advisor II: Tatas Ridho Nugroho, S.Pd., M. Pd
Share prices reflect the value of a company. If the company's
achievements are good, investors will be in great demand. This study aims to
analyze the effect of ROE, DER and EPS on stock prices. Using a sample of
LQ45 companies listed on the Stock Exchange in 2013-2017. The research
design in this study was associative research with a quantitative research
approach. The population in this study were 45 companies. Determination of the
sample using purposive sampling method is 13 sample companies with a total
sample of 65. The independent variables used are ROE, DER and EPS, the
dependent variable used is the stock price. Testing the hypothesis in this study
uses multiple regression techniques. The results of this study indicate that
partially ROE and EPS have a significant positive effect on stock prices, and DER
has a significant negative effect on stock prices. Simultaneously ROE, DER and
EPS have a positive effect on the Stock Price as evidenced by the F test of
significant value of 0.000 which is <0.05. Besides that, it is also indicated by the
coefficient of determination (R²) that is equal to 0.664 or 66.4%. This means that
ROE (X1), DER (X2), and EPS (X3) are only able to explain its effect on the
value of the Share Price (Y) of 66.4% while the other 33.6% is explained by other
variables not in the study.
Keywords: Share Prices, Return On Equity, Dept to Equity Ratio, Earnings Per
Shar
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK BUMN DAN NON-BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Periode 2015-2017)
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Setiowati, Neneng D, 2018. Analisis Perbandingan Kinerja Keuangan Pada
Bank BUMN dan Non BUMN yang Terdaftar d Bursa Efek Indonesia (BEI) Tahun
2015-2017. Skripsi, Program Studi Akuntansi, Fakultas Ekonomi,
Universitas Islam Majapahit (UNIM).
Pembimbing I : Hari Setiono, SE., M.Si
Pembimbing II : Nur Ainiyah, SE., M.Akt
Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja
keuangan pada Bank BUMN dan Non BUMN yang terdaftar di BEI pada periode
2015-2017. Peneliti mengambil kedua jenis bank tersebut dikarenakan adanya
persaingan yang begitu ketat dengan dibuktikan semakin bertambahnya jumlah
kantor yang telah didirikan oleh kedua jenis bank. Penelitian ini berjenis
penelitian kuantitatif komparatif atau membandingkan. Adapun sumber data
penelitian ini adalah laporan keuangan Bank BUMN yang diwakili oleh 4 (empat)
Bank yaitu BRI, BNI, BTN dan Mandiri. Sedangkan Bank Non BUMN diwakili oleh
BCA, Panin, OCBC NISP, Maybank, Danamon, dan Cimb Niaga. Kemudian
untuk metode pengumpulan data yang digunakan berupa data sekunder dan
teknik pengelolaan serta analisis data yang dilakukan dengan menggunakan
Analisis Rasio Keuangan, Analisis Statistik Deskriptif, dan Uji Anova. Hasil
penelitian ini menunjukkan bahwa Uji Anova memperlihatkan rasio NPL, LDR,
GCG, NIM dan CAR tidak terdapat perbedaan yang signifikan antara kinerja
keuangan Bank BUMN dan Non BUMN, sedangkan rasio ROA terdapat
perbedaan yang signifikan antara kinerja keuangan Bank BUMN dan Non BUMN
dengan nilai sig. thitung < ttabel (0,042 < 0,05). Sehingga dari hasil tersebut
menunjukkan tidak adanya perbedaan yang signifikan antara Bank BUMN dan
Non BUMN.
Kata Kunci: Kinerja Keuangan, Bank BUMN, Bank Non BUM
ANALISIS PENDAPATAN DESA TERHADAP BELANJA DESA (STUDI KASUS DESA SAMBILAWANG PERIODE 2015-2017)
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Hidayah, Nur Kholifatul 2018. Analysis of Village Income Against Village
Expenditure Study in Sambilawang Village, Dlanggu District, Mojokerto District,
2015-2017 Period. Final project, Accounting Departement, Faculty of
Economics, Majapahit Islamic University (UNIM).
Advisor I
: Drs. Supriadi,. Msi
Advisor II
: Toto Heru Dwihandoko, SE., MM., Ak., CA
Village according to Law no. 22 of 1999 is a legal community unit that has the
authority to regulate and manage the interests of the local community based on
the origin and local customs that are recognized in the National government
system and are in the District area. This research was conducted with the aim to
determine the ability of Village Revenue to meet Village Expenditures in
Sambilawang Village, Dlanggu District, Mojokerto Regency. This research is
classified as quantitative research. The object under study is the Financial data
from the Realization of the Village Revenue and Expenditure Budget Report
(APB Desa) from 2015 to 2017. Data obtained from secondary data from the
results of interviews with related parties. The analytical method used is Simple
Linear Regression and SPSS. From the results of simple linear regression
analysis the correlation coefficient is 0.68 while the correlation coefficient of
determination is 0.46. This is the same as the linear regression calculation of
correlation and determination by using a statistical tool that is SPSS then
obtained 0.68 for the correlation coefficient and 0.47 for the coefficient of
determination. This shows that village income is able to meet village expenditure
in Sambilawang Village by 47% while the rest still need financial assistance from
the Central Government.
Keywords: Village Revenue and Village Shoppin
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014-2017
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Febrianita, Putri. 2018. Factors Affecting the Timeliness of Financial Reporting
on Property and Real Estate Companies Registered on the BEI 2014-2017.
Thesis, Accounting Departement, Faculty of Economics, Majapahit Islamic
University (UNIM).
Advisor I
: Hari Setiono, SE., M.Si
Advisor II
: Tatas Ridho Nugroho, S.Pd., M.Pd
Corporate financial reporting is considered important for key users,
namely investors and creditors. In financial reporting, there are regulations that
regulate it to be on time. Timeliness will have an important impact on the decision
making of users of financial statements. However, many companies encountered
financial reporting delays. In this study using a causal research design. This
study aims to determine the influence of variables (x) including: profitability,
public ownership, audit opinion, and firm size on (Y) timeliness of financial
reporting. This study uses descriptive statistical research methods with a
quantitative approach. The data used is secondary data. Testing the hypothesis
in this study using binary logistic regression. Binary logistic regression is used
because the dependent variable is a dummy consisting of categories 1 and 0.
The test results show that public ownership shows a regression coefficient of 2.301
with
a
variable
probability
of
0.045
which
is
below
0.05
(five
percent)
and
audit
opinion
shows
the
value
regression
coefficient
of
1.743
with
a
probability
of
0.001
below
the
0.05
significance
(five
percent)
which
showed
a
significant
effect
on
the
timeliness
of
corporate
financial
reporting,
while
the
profitability
and
size
of
the
company did not significantly influence the timeliness of corporate financial
reporting.
Keywords: Timeliness, Profitability, Public Ownership, Audit Opinion, Company
Size
PENGARUH FREE CASH FLOW, RISIKO BISNIS, DAN STRUKTUR ASET TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2013-2017)
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Astutik, Putri Puji, 2018. The Effect of Free Cash Flow, Business Risk and Asset
Structure on Debt Policy on Manufacturing Companies Listed on the Indonesian Stock
Exchange (Period 2013-2017). Thesis, Accounting Departement, Faculty of
Economics, Majapahit Islamic University (UNIM).
Advisor I : Hari Setiono SE., M.Si
Advisor II : Tatas Ridho Nugroho S.Pd., M.Pd
This research was conducted on food and beverage sub-sector manufacturing companies
listed on the Indonesian Stock Exchange (IDX) in the period 2013-2017. The purpose of
this study was to determine the effect of free cash flow, business risk and asset structure
on debt policy. This study uses quantitative methods. The population in this study were all
food and beverage sub-sector manufacturing companies listed on the IDX for the period
2013-2017. The sample selection is done by purposive sampling method, based on the
specified criteria, obtained 11 companies that became the research sample. The source
of data in this study is secondary data obtained from www.idx.co.id. Hypothesis testing is
carried out using multiple linear regression analysis. The results of the research based on
the t test showed that free cash flow and asset structure had a positive and significant
effect on debt policy, because it has a significance value of less than 0.05. While
business risk has no effect on debt policy, because it has a significance value of more
than 0.05. Meanwhile, based on F test shows that the variable free cash flow, business
risk, and asset structure simultaneously affect the debt policy because the value of
significance is less than 0.05 that is equal to 0.000. The adjusted R2 test shows that the
predictive ability of the three independent variables is 39.3% and the remaining 60.7% is
influenced by other variables outside the model.
Keywords: Free Cash Flow, Business Risk, Asset Structure, Debt Polic
ANALISIS PENGARUH LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2017
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Jumiva , Wulan Ana. 2018. Analysis of Effect of Liquidity and Activities To
Profitability In Food And Beverages Company Listed on the Indonesia Stock
Exchange (IDX) Year 2013-2017. thesis, Accounting Department, Faculty of
Economics, Majapahit Islamic University (UNIM).
Advisor I : Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II : Nur Ainiyah, SE., M.Akt
This study aims to determine and examine the effect of liquidity and
activity on profitability in food and beverages companies on the Indonesia Stock
Exchange. This research is a quantitative research using secondary data in the
form of company financial statements which are food and beverage sub-sectors
on the Stock Exchange in 2013-2017. This study uses descriptive statistical test
equipment, classical assumption test, multiple linear regression analysis test and
hypothesis test. The independent variables of this current ratio (X1), total asset
turnover (X2). while for the dependent return on assets (Y). The results of this
study indicate that partially the liquidity ratio (current ratio) has a significant
positive effect on profitability (return on assets), as evidenced by the significance
value of t at 0,000 and the ratio of activity (total asset turnover) does not affect
profitability (return on assets) , as evidenced by the significance value t of 0.943
while simultaneously liquidity (current ratio) and activity (total asset turnover)
have a positive and significant effect on profitability (return on assets), as
evidenced by the significance value f of 0,000.
Keywords: liquidity, activity and profitability
PENGARUH KESELAMATAN, KESEHATAN KERJA DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN DI CV. MULTI BAJA TECHNIC
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Fanani,Amin Bakhtiar, 2018. effect of safety, occupational health and
compensation on employee work productivity. Final Project, Management
major Human Resource, Economic Faculty, Majapahit Islamic University.
Advisior I : Hartono, SE., MM
Advisior II : Rahayu, SE.,M.Si
The existence of any company in any form on a large or small scale does not
include human resources, people who give energy, thought, talent, creativity and
effort to the company. CV. Multii Baja Technic which is a large company, a
straightener to get employees as used with Safety, Occupational Health and
Compensation to increase the productivity of its employees. The research
objective is to determine the influence, occupational health, and compensation for
employee work productivity. Safety, Occupational health is the main requirement
that cannot be issued in the company. Compensation is the total amount paid by
employees as a substitute for the services they have provided. High work
productivity can be used if high-income employees have high morale and work
discipline in carrying out their duties and obligations. Samples are left behind 60
people. The results show partially the value of t count> t table (4,209> 1,670),
employee health working for employees with taxes cannot be used for investment
with t count <t table (1,250 <1,670) and the results of the study simultaneously
with f value 11,636 with a significant 0,000 <0,05, occupational health and
compensation for productivity.
Key Word : work safety, health, compensation, productivit
PENGARUH HARGA TERHADAP VOLUME PENJUALAN MINUMAN AQUA GALON (STUDI PADA CV. FIKA JAYA SIDOARJO)
No full textABSTRAK
Anton Kurniawan, 22 Agustus 2018. Pengaruh Harga Terhadap Volume
Penjualan Minuman Aqua Galon Di CV. Fika Jaya Sidoarjo. Skripsi/ tugas
akhir, Program Studi Manajemen Pemasaran, Fakultas Ekonomi,
Universitas Islam Majapahit (UNIM).
Pembimbing I
: M. Syamsul Hidayat,SE. MM
Pembimbing II
: Eny Setyariningsih, SE.MM
Harga adalah faktor terpenting dalam keputusan pembelian pada CV.
Fika Jaya Sidoarjo. Dengan harga yang murah di iringi kualitas yang bagus
menjadikan CV Fika Jaya mendapatkan konsumen dengan mudahnya. Tersedia
beberapa kategori harga, mulai dari harga ecer, harga seri, harga grosir tersedia.
Konsumen akan dihadapkan dengan berbagai pilihan tersebut.
Dari hasil penelitian ini menghasilkan bahwa harga berpengaruh terhadap
volume penjualan minuman aqua galon. Selain itu variabel iklan memoderasi
atau memperkuat pengaruh antara harga terhadap keputusan pembelian.
Kata Kunci : Harga, Volume Penjualan
PERBANDINGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABEL COSTING DALAM MENENTUKAN HARGA JUAL PADA UMKM PANDAN ARUM PERIODE 2017
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Aprilia, Eka Kusuma Wardani, 2018. Comparation of the cost of production
using the full costing method and variabel costing in determining tha selling price
for the UKM Pandan Arum period 2017. Skripsi, Progam Studi Akuntansi,
Fakultas Ekonomi, Universitas Islam Majapahit (UNIM).
Pembimbing I: Hari Setiono, SE., M.Si
Pembimbing II: Nur Ainiyah, SE., M.Akt
Calculation of cost of production is very important considering the benefits
of information on cost of production, namely to determine the range of selling
prices to be used in financial statements, the purpose of this study is to analyze
the comparison of full costing and variable costing methods in the cost of
production for determination selling price for UKM Pandan Arum. This research is
included in the research of descriptive quantitative data which is a method that
describes or analyzes a research result. Based on the comparison of the full
costing method and variable costing in calculating the cost of goods
manufactured by a company, the full costing method has a nominal Rp. 11.900,-
value far higher than the variable costing method is Rp. 11.850,-, because the
calculation of the cost of production in the full costing method includes all cost
accounts of variable and fixed variables. so that in determining the selling price is
very influential on the magnitude of the selling price of the product.
Keywords: Full Costing Method, Variable Costing, Selling Price