JURNAL AKUNTANSI UNIVERSITAS JEMBER
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAPBELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007
Get PDFThis research intends to empirically test the direct effect between Regional Real/Own Revenue (PAD) and General Allocation Fund (DAU) towards Capital Expenses at the Regency/Municipality of Central Java Province. Sample in this research is overall Regencies and Municipalities located in Central Java from the year of 2004 to 2007. The sample used based on the Regional Revenue and Expense Budget (APBD) of regency/municipality regional government that had been used the new format that is Law of the Internal Affairs Minister Decree No. 29 year 2002. Data analyzed by using multiple regressions technique with analysis path model and e-views. Based on the research result using multiple regressions, gained the first Hypothesis result that is Regional Real/Own Revenue negatively affects Capital Expenses. Second Hypothesis shows that General Allocation Fund positively affects Capital Expenses.
Keyword: Regional Real/Own Revenue (PAD), General Allocation Fund (DAU), Capital Expenses
PENGARUH KINERJA LINGKUNGAN DAN KEPEMILIKAN ASING TERHADAP KINERJA FINANSIAL PERUSAHAAN
Get PDFThis research aims to examine the effect of environmental performance and foreign ownership refer to financial performance in PROPER’s companies participant ,in cases where CSR Disclosure as a intervening variable. This study uses 34 samples of firms that listed as participant of Program Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) for the period of 2005 and 2007. Applying a partial least square method – PLS, this study found that environment performance has no effect to CSR Disclosure. Foreign ownership has an effect to CSR Disclosure. In other side, environmental performance and foreign ownership has and effect to return on assets one year ahead and return on equity one year ahead (ROAt+1 and ROEt+1), but they had no effect to company return (Rt+1) in one year ahead.The results of this study indicate that the CSR Disclosure can not be an intervening in the relationship between foreign ownership and environmental performance with financial performance.
Keywords: environmental performance, PROPER, foreign ownership, financial performance, CSR Disclosur
ANALISIS IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH
Get PDFAfter the enactment of Law No. 23 of 2014 on Regional Government, and Government Regulation No. 27 of 2014 on the Assets Management of State/Regions, each region must be manage its assets in an orderly administration, the rule of law, and physical order. To facilitate the local government in assets management, has been developed the Regional Management Information System-Regional Assets (SIMDA-BMD). Local government of Banjarnegara has implemented SIMDA-BMD since 2009. This paper discusses the analysis of the implementation of SIMDA-BMD on Local government of Banjarnegara. The purpose of this paper is to determine how SIMDA-BMD process data into information, internal controls have been applied, and the characteristics of the quality of information produced. The result of this paper, it SIMDA-BMD is good in processing data becomes information and internal control that is applied is sufficient. The information quality produced by SIMDA-BMD is meet the relevant quality characteristics, but has not completely reliable because the book value is equal to the purchase price, it is because SIMDA-BMD does not have the depreciation facility
TELAAH KRITIS ATAS LAPORAN KEUANGAN KOTA MADIUN
Get PDFThis research analysis the Madiun City’s financial reporting 2009. The author evaluate the development financial ability in Madiun City. The research object of this study is Madiun City’s Financial Report. The analysis development financial ability region is measured by budget and realize ratio. Finally, the result show that the realization of indirect expenditure in Madiun City is to low, the effects is some of people needed can’t be fullfil by local government.
Keywords: financial reporting, budgeting, realization
DAMPAK PORTOFOLIO ASET TEKNOLOGI INFORMASI PEMANUFAKTURAN TERHADAP EFISIENSI OPERASIONAL DENGAN LINGKUNGAN INDUSTRI SEBAGAI VARIABEL PEMODERASI
Get PDFManufacture Information Technology Asset Portfolios is a document contains some information technology investments to manufacture asset that can be used as a reference in determining the right business strategy for the purpose or performance to be achieved, in this case operational efficiency or organizational innovation.The industrial of environment where a firm competes will have a moderating effect on the relation between manufacture information technology asset portfolios with operational efficiency or organizational innovation. This research aims to identify and analyze the industrial environment influence of the relation between manufacture information technology asset portfolios with operational efficiency. This research is quantitative, and using secondary data in the form of annual report of manufacturing companies in Indonesia from 2009-2011. Determination of the sample in this study using purposive sampling criteria are manufacturing companies revealed that manufacture information technology asset in the annual report company. Data analysis was performed with the classical assumption test and hypothesis testing with moderating regression analysis (MRA) method. The results of the research showed that the industrial of environment statistically has positive and significant influence to the relation between manufacture information technology asset portfolios with operational efficiency.
Keywords:manufacture information technology asset portfolios, operational efficiency, and industrial environment
KARATERISTIK DAN MEKANISME PERDAGANGAN CONTRACT FOR DIFFERENCE (CFD) SEBAGAI ALTERNATIF INVESTASI KEUANGAN (Studi Kasus Pada Pasar Derivatif di Australia)
Get PDFThe paper exploresthe nature of CFDs as a derivative and CFDs as hedging instrumentin derivatif markets in Australia. It argues that CFDis leveraged instrument, which means they offer the potential to make a higher return from a smaller initial investment relative to the total position value. Using CFD, we can obtain full exposure to a share or commodity for a fraction of the price of buying the underlying asset. The higher percentage return from the CFD demonstrates how leverage can work.
The writer presents two parts in describing CFD’s nature and trading mechanism which are:the nature of the CFDs, which include CFDs’ characteristics and how they are traded. This part will focus on equity CFDs which underlying instrument is stocks. The second part will be an application of delta neutral hedging of long stock position by using and option compare to CFDs.
Keywords: derivatif instrument, CFD, underlying asset, hedging, long position, short positio
PENGARUH PEMBIAYAAN DAN KAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI LABA SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH DI INDONESIA
Get PDFCorporate social responsibility is neccessity to every corporate. Islamic banking is requirement every shariah bank to doing social services in human resource development and contribution donation with care and maintenance environment. The basic of shariah bank can be exist in UU.No.21 Tahun 2008 Pasal 4. The kind of this research is explanatory research. This research have four variable, that is financing (X1), cash (X2), profit (Y1) and corporate social responsibility (Y2). The populations in this research is an shariah bank listed in Bank of Indonesia until year of 2010. That hipotesys examination have path analyzis with Partial Least Square. The yield research can know that endogen variable have a significant influences to exsogen variable. Authentification this research with values of t-value is more bigger than t-tabel. The details is financing (X1) to profit (Y1) with value of 5,136>1,734 ; cash (X2) to profit (Y1) with value of 2,237>1,734; financing (X1) to corporate social responsibility (Y2) with value of 3,031>1,734 ; profit (Y1) to corporate social responsibility (Y2)with value of 4,053>1,734 and cash (X2) to corporate social responsibility (Y2) with value of 3,052>1,734. Value of R-square is 0,758 in first equation and 0,626 in second equation.
Keyword : financing, cash, profit, corporate social responsibility, shariah bank
PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA
Get PDFThe aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial leverage ratios, and company’s net profit margin ratios. Index Eckel is used to determine the income smoothing practice. The object of income smoothing in this study is the net profit of the company. The study was using 61 basic and chemical companies listed in Indonesia Stock Exchange, with a period between 2003-2005. The hypothesis was tested using Multiple Linier Regression. Both t-test and F-test have also been used to test the significance of the study hypothesis. The result of this study showed that some of basic and chemical companies listed at Indonesia Stock Exchange were committed to income smoothing practice. Multiple Linier Regression showed that both partially and simultaneously, size of the company, company’s financial leverage ratios, and company’s net profit margin ratios didn’t prove to have a significant influence on income smoothing.
Keywords: size of the company, financial leverage, net profit margin, income smoothin
INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN
Get PDFA paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure.
Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure
KINERJA FINANSIAL PERUSAHAAN YANG MELAKUKAN AKUISISI
Get PDFThis study attempts to examine empirical evidence of the firms’ financial performances conducting acquisition at the Indonesian Stock Exchange. A sample of 22 firms undertaking acquisition during 2007-20010 is examined. The t-test for mean difference is employed to examine the performance for the period prior to and after the acquisition.
The results show that the firms’ liquidity ratio is not significantly different for the periods before and after acquisition. Total debt to total assets ratio and total debt to equity ratio are significantly different. In particular, the average of these two ratios is higher in the period after the acquisition. This study also documents that the firm activity ratio, measured as total assets turnover, is indifferent between the periods. In addition, the firms’ return on investment and return on equity is lowering after acquisition and the difference is significant.
Keywords: acquisition, financial performance,Indonesian Stock Exchang