Jurnal Dinamika Akuntansi dan Bisnis
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Pengaruh Return On Asset (ROA) dan Financing To Deposit Ratio (FDR) terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah
Get PDFThis research is aimed to examine, both simultaneously and partially, the influence of ROA and FDR on the rate of profit sharing of mudharabah deposits on Islamic Banks that were listed at the Bank of Indonesia from the year of 2008 until 2012. There were 35 observations that qualify as research samples which were choosen by using purposive sampling method and unbalanced pooled data. Type of data used in this research were secondary data, from the banks annual report that was published in the banks official website. The multiple linear regression analysis was used to test the hypothesis.This research found (1) ROA and FDR simultaneously influence the profit sharing rate of mudharabah deposits (2) partially, ROA did not influence the profit sharing rate of mudharabah deposits (3) partially, FDR did not influence the profit sharing rate of mudharabah deposit
Pengaruh Financial Leverage, Likuiditas, Pertumbuhan Asset, dan Ukuran Perusahaan terhadap Beta Saham Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia
Get PDFThe purpose of this study is to investigate the influence of financial leverage, liquidity, asset growth, sizeon the beta stock in manufacturing companies in Indonesia Stock Exchange. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange during the 5 periods (2008-2012). Total samples are 58 companies. The sample selection is done by using the method of stratified random sampling. The multiple linear regression analysis was used to test the hypothesis.This research found that asset growth has significant effect on systematic risk, while variable financial leverage, liquidity, sizedid not have significant effect on systematic risk.The purpose of this study is to investigate the influence of financial leverage, liquidity, asset growth, sizeon the beta stock in manufacturing companies in Indonesia Stock Exchange. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange during the 5 periods (2008-2012). Total samples are 58 companies. The sample selection is done by using the method of stratified random sampling. The multiple linear regression analysis was used to test the hypothesis.This research found that asset growth has significant effect on systematic risk, while variable financial leverage, liquidity, sizedid not have significant effect on systematic risk
Learning Organization Sebagai Prediktor Kesiapan Berubah Organisasi
Get PDFAs a public service organization, health center changes required to provide quality health services to the community better. One of the factors that affect the formation of organizational readiness for change is a learning organization. Ideally a learning organization can be a learning facility for its members on an ongoing basis and may direct the member to keep the environment abreast. The transform research is performed to assess whether the health center in the city of Medan has been transformed into a learning organization and how it affects the formation of learning organization change readiness of the organization. This research was the study of causality. Location of the study conducted in 13 health centers Inpatient scattered in the district in the city and sample Medan. Population of health workers in health centers is as much as 195 respondents. Data sourced from primary data and were collected using a questionnaire. The analysis technique used is regression technique. The research proves that the health center in the city of Medan has become a form of organizational learning organizations that do good, so too has the readiness to turn into public service organizations in the health sector in accordance with the demands of the times. Dimensions of organizational learning simultaneously changed significantly influence organizational readiness; with dimensions connecting the organization to its environment is the most dominant influence in shaping the organization's readiness for change
Analisis Penerapan Modernisasi Administrasi Perpajakan Dan Implikasinya terhadap Kinerja Account Representative
Get PDFThe objective of this research is to examine and analyze the influence of Implementation of tax administration modernization to the performance of an Account Representative at Banda Aceh Small Tax Payer Office. Types of reseach used in this reseach are verificative research or hypotesis testing research. Population in this research is 494 Corporate Taxpayers that engaged in the service provider and located in the Banda Aceh city and 84 Corporates was choosen as samples of this research. The data collection technique used is primary data obtained directly by distributing questionnaires to the respondents. Statistical hypothesis testing is done by using multiple linear regression. These results indicate simultaneously that restructuring of the organization, improvement of business processes, improving human resource management, and implementation of good governance improve significantly the performance of Account Representative at Banda Aceh Small Tax Payers Office. However, the partial restructuring of the organization variable has no effect on the performance of Account Representative at Banda Aceh Small Tax Payers Office. While the variable improvement of business process, improvement of human resource management, and implementation of good governance significant effect on the performance of Account Representative
Kajian Pengaruh Indeks Kemahalan Konstruksi (IKK), Pertumbuhan Ekonomi dan Alokasi Belanja Modal Terhadap Indeks Pembangunan Manusia (IPM) Di Sumatera Utara
Get PDFThe purpose of this study was to see whether there is influence of Construction Cost Index, Economic Growth and Capital Expenditure Allocation simultaneously and partially on the Human Development Index (HDI) in the District/Town of North Sumatera. This study used a sample of 25 (twenty five) than 33 (thirty three) District/Town of North Sumatera during a period of 6 years from 2005 to 2011. Variable Construction Cost Index, Economic Growth and Capital Expenditure Allocation using the data of 2005-2010, while for the variable Human Development Index (HDI) using data for 2006 to 2011. By using multiple regression analysis and testing classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. The results showed simultaneous variable Construction Cost Index, Economic Growth and Capital Expenditure significant effect on the Human Development Index (HDI) in the District/Town of North Sumatra. The results of this study reinforce research Sihombing (2009) and Kharismawan (2009). In partial Construction Cost Index and Economic Growth significant effect on the Human Development Index (HDI) in the District/Town of North Sumatera. While variable Capex / Development no significant effect on the Human Development Index (HDI) in the District/Town of North Sumatera
Pengaruh Kompetensi Dan Komitmen Profesional terhadap Motivasi Kerja Auditor ( Studi Empiris Pada Inspektorat Kabupaten Aceh Utara )
Get PDFThis study aims to determine whether the professional competence and commitment affect the auditor's working motivation at the Inspectorate of North Aceh district. The research method in this study is causal research design with the auditors of Inspectorate of North Aceh district as samples. This study was conducted in 2011. Data used is primary data that were obtained from questionnaires and distributed directly to the auditors in North Aceh district Inspectorate. The data analyzed in this study were compiled from questionnaire respondents regarding the competence, commitment and motivation of professional auditors. The method of analysis in this study is a qualitative analysis method by testing the quality of the data and classical assumptions testing and then the data will analysis by multiple linear regressions with t-Test and F Test. The results showed that the competence does not give effect partially on Auditors working motivation in North Aceh District Inspectorate, while the profession 's commitment partially has an effect on working motivation to auditors in North Aceh District Inspectorate. Simultaneously, competence and professional commitment has an effect working motivation of auditors in North Aceh District Inspectorate
Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia
Get PDFThe purpose of this study is to examine and analyze the effect of Musharaka financing risk and the risk of murabaha financing to profitability in Indonesian Islamic banks. The target population of this research is Islamic Banks in Indonesia that registered for three consecutive years. Based entire population, there are 11 Islamic bank for 3 years with 33 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that the risk of Musharaka financing and murabahah risks simultaneously affect on profitability. In partial Musharaka financing risk and the risk of murabaha financing have positive influances on profitability
Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah
Get PDFThe purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven
Analisis Pengaruh Blockholder Ownership dan Asset Tangibility terhadap Kebijakan Hutang pada Perusahaan Telekomunikasi yang Terdaftar di BEI Periode 2008-2011
Get PDFThe objective of this research is to determine the influence of blockholder ownership and asset tangibility toward debt policy on listed companies from the telecommunication sector at the Indonesian Stock yasihExchange (BEI) for the year 2008-2011. The research type used in this research is verificative research or hypothesis testing research. By using cencus method and unbalanced panel data, there are 5 firms observation fulfilling the population criteria. The data type used is secondary data gotten from the Indonesian Stock Exchange (BEI) website and Indonesian Capital Market Directory (ICMD). The classical assumption (Normality, Heteroskedastisitas, and Multicollinearity) is used to test the normality of data and multiple regression analysis was used to test the hypothesis.The result of this research show that blockholder ownership and asset tangibility influence toward debt policy on listed companies from the telecommunication sector at the Indonesian stock Exchange (BEI) for the year 2008-2011.Analisis Pengaruh Blockholder Ownership dan Asset Tangibility terhadap Kebijakan Hutang pada Perusahaan Telekomunikasiyang Terdaftar di BEI Periode 2008-201
Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Di Kabupaten Aceh Besar
Get PDFBudgetary participation, budget objective clarity, budget feedback, budget evaluation, and budget objective difficulty are budget goal characteristics that expected will influence performance in government officials in Aceh Besar district. Budgets are necessary in the management of resources to accomplish the expected performance. As for the purpose of this study was to determine the effect of budgetary participation, budget objective clarity, budget feedback, budget evaluation, and budget objective difficulty either simultaneously or partially on the performance of local government officials in Aceh Besar district.The population in this study is the local government officials in Aceh Besar district , amounting to 30 agencies namely 1 Regional Secretariat, 1 Inspectorate, Office 15, 8 Agency, and Office 5. While the sample in this study is the head / leader on education in each institution. The collection of data and information needed by research field (field research). Primary data were obtained directly from the subject of research in the form of respondent's perception by means of circulating a questionnaire in the form of questionnaires to 30 respondents.The results obtained in this study indicate that the value of i 0 , thus the results of this calculation can be taken a decision that accept the alternative hypothesis and reject the null hypothesis, meaning that simultaneous variable budget goal characteristics budgetary participation (X1), budget goal clarity (X2), budget feedback (X3),budgetevaluation (X4), and budget goal difficulty (X5) effect on the performance of local government officials in Aceh Besar district .Budgetary participation, budget objective clarity, budget feedback, budget evaluation, and budget objective difficulty are budget goal characteristics that expected will influence performance in government officials in Aceh Besar district. Budgets are necessary in the management of resources to accomplish the expected performance. As for the purpose of this study was to determine the effect of budgetary participation, budget objective clarity, budget feedback, budget evaluation, and budget objective difficulty either simultaneously or partially on the performance of local government officials in Aceh Besar district.The population in this study is the local government officials in Aceh Besar district , amounting to 30 agencies namely 1 Regional Secretariat, 1 Inspectorate, Office 15, 8 Agency, and Office 5. While the sample in this study is the head / leader on education in each institution. The collection of data and information needed by research field (field research). Primary data were obtained directly from the subject of research in the form of respondent's perception by means of circulating a questionnaire in the form of questionnaires to 30 respondents.The results obtained in this study indicate that the value of i 0 , thus the results of this calculation can be taken a decision that accept the alternative hypothesis and reject the null hypothesis, meaning that simultaneous variable budget goal characteristics budgetary participation (X1), budget goal clarity (X2), budget feedback (X3),budgetevaluation (X4), and budget goal difficulty (X5) effect on the performance of local government officials in Aceh Besar district