Jurnal Dinamika Akuntansi dan Bisnis
Not a member yet
207 research outputs found
Sort by
Pengaruh Struktur Aktiva Dan Tingkat Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Full text linkThe objective of this research is to examine the influence of the structure of assets and sales growth rate, both simultaneously and partially, toward the capital strucuture (empirical study on listed companies from the manufacturing sector at the Indonesia Stock Exchange). Years of observation of this research is 2008-2010. This type of research is a descriptive verificative. The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The research method used in this research is purposive sampling method. Based on the criteria be obtained 114 companies as sample. The hypothesis is tested by using multiple linear regression analysis. The result of this research show that (1) the structure of assets and sales growth rate simultaneously have influence toward capital structure, (2) the structure of assets has positive influence toward capital structure, and (3) sales growth rate has positive influence toward capital structure
Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)
Full text linkThe research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous researchs conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income
Usulan Model Sistem Pengawasan Syariah Pada Perbankan Syariah Di indonesia
Full text linkSupervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysis, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysi, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI
Pengaruh Kinerja Perusahaan Terhadap Harga Saham Perusahaan Automotif and Component di Bursa Efek Indonesia
Full text linkShare pricesare much influenced by some factors among other things financial performance,ratesof interest, rates of exchange, inflationrates and other factors, suppliesand demands, volatility of share prices, trade volumesand so forth. One of barometers being used is financial performance. Such a financial performance might be seen from financial risk. Purpose of the research is to know influence of financial performance produced by PER, PBV and EPS on automotive and spare part companys share prices inthe Indonesias Stock Exchange.Population of the research is automotive and spare part company by using purposive sample. Hypothesis verification employs multiple correlation analysis by using SPPS 20for windows. The results of the research demonstrated that financial performance has a significant influence upon share prices
Sistem Pengendalian Internal Pada Lembaga Amil Zakat (Studi Komparatif Lembaga Amil Zakat Al Azhar Peduli Ummat dan Lembaga Amil Zakat Dompet Dhuafa)
Full text linkThis research analyzed the application elements of the internal control amil zakat institutions. Sample selection methods was judgement sampling while the data analysis method used is descriptive qualitative analysis and comparison. These results indicate that Dompet Dhuafa Amil Zakat Institutions better implement elements of internal control includes the control environment, risk assessment, control activities, information and communication and monitoring.. The research alaso indicated that the internal monitoring Dompet Dhuafa Amil Zakat Institutions requires sufficient human resources and adequate internal control would be held in the specific time.ThThis research analyzed the application elements of the internal control amil zakat institutions. Sample selection methods was judgement sampling while the data analysis method used is descriptive qualitative analysis and comparison. These results indicate that Dompet Dhuafa Amil Zakat Institutions better implement elements of internal control includes the control environment, risk assessment, control activities, information and communication and monitoring.. The research alaso indicated that the internal monitoring Dompet Dhuafa Amil Zakat Institutions requires sufficient human resources and adequate internal control would be held in the specific time
Pengaruh Pengungkapan Aspek Sosial Ekonomi Terhadap Return Saham Pada Kelompok Saham Jakarta Islamic Index ( JII)
Full text linkSocio-economic aspects of the disclosure is a form of corporate responsibility to the community around , It is a fact that must be implemented and must be reported as a form of management to the audience , so it can affect the value of the company which will affect the value of the company's stock , is designed as a research method is a survey research sourced on secondary data , such as financial data of the companies listed in the stock Exchange stock group JII . Socio-Economic Aspects of Variable Disclosure Score is calculated by Creating a checklist , and for Calculating Return Shares using event study analysis technique is to process the data obtained and discuss the time period used . Abnormal return is used for 7 days , consisting of t - 3 (Prevent , 3 days before the event ) , t 0 (event - date , the day of the event ) , t +3 ( post - event , 3 days after the event ) . The results showed that the socio-economic aspects of the disclosure had no significant effect on stock returns , Major socio-economic aspects of the disclosure effect on stock returns is only 8.30 % only
Analisis Perbedaan Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile dan Low Profile (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI)
Full text linkThe purpose of this study was to examine the influence of revenue variance regional government budget either simultaneously or partially, toward expenditure variance regional government budget seein in the perspective of agency. The research was conducted at all regions throughout the province Indonesian government. Types of research used in this study is hypothesis testing. The research method used in this study is the method by purposive sampling. The population in this study is all districts across cities in Indonesia. Samples in this study were 56 urban districts that have a budget deficit from 2009 to 2011. The data collection techniques using secondary data from the budget documents that have certain criteria that is done by documentation. Hypothesis testing is done by simple linear regression method. These results of this study indicate that variance revenue budget exists purely partial effect on spending budget exixts purely variance in agency theory perspective