FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF

The purpose of this study was to iexamine and analyze the effect of EPS, ROE, PER, inflation and interest rates on stock prices of manufacturing companies in the automotive sub-sector listed on the Indonesian Stock Exchange. The sample of this research is the automotive sub-sector manufacturing companies ilisted on the Indonesia Stock Exchange during 2016-2019. The samples this study were 9 companies with total of 36 dats. The sampling technique used purposive side. The data analysis methode used in this study is multiple linear regresion analiysis using SPSS 21 software’s. The result showed that the effect of EPS, ROE, PER, inflationiand interes rates has a effect on stocke prices by 80.3% and the remaining 19.7. % influencedi by other factor not examined. From the partial test, EPS has an effeck on stocks prices, while the variables ROE, PER, inflation and interest rates have no effection stock prices. Keywords: EPS, ROE, PER, Inflation, Interest Rates, Stock Price

Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi: (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta Di Surakarta)

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students

PENINGKATAN DAYA SAING UMKM BATIK TULIS LASEM MUSTIKA CANTING MELALUI UPGRADING PRODUK DAN DIGITAL MARKETING

AbstrakBatik tulis Lasem merupakan salah satu produk unggulan daerah yang ada di kecamatan Lasem, kabupaten Rembang Jawa Tengah. Batik tulis Lasem memiliki corak khusus dengan warna merah darah ayam yang konon sangat sulit ditiru oleh pembatik dari daerah manapun. Keunikan batik tulis Lasem juga terletak pada motifnya yang merupakan gabungan pengaruh budaya Tionghoa, budaya lokal masyarakat pesisir utara Jawa Tengah serta budaya Keraton Solo dan Yogyakarta. Motif batik tulis Lasem juga dicirikan dengan hiasan burung hong/lok can, binatang klasik killin atau singa, sampai cerita legenda Tiongkok Sam Pek Eng Tey. Dibalik keindahan motif yang dimiliki oleh batik tulis Lasem, realitanya batik tulis Lasem masih menyimpan berbagai macam persoalan, salah satunya adalah merek Mustika Canting. Manajemen batik yang masih konservatif hanya untuk mencari kehidupan sehari-hari tanpa memikirkan pengembangan dan peningkatan usahanya. Hal ini dikarenakan lemahnya sumber daya manusia dalam penggunaan teknologi digital untuk menunjang kemudahan dalam pemasaran, serta minimnya wawasan dan keterampilan yang dimiliki dalam menciptakan inovasi produk untuk peningkatan daya saingnya. Dengan melihat permasalahan yang sudah diuraikan sebelumnya, pengabdian ini dilakukan dengan tujuan untuk memberikan pengetahuan dan keterampilan melalui pendampingan upgrading produk dan digital marketing. Adapun metode yang digunakan dalam pelaksanaan pengabdian ini yaitu dengan melakukan FGD mengenai ekspor impor, pelatihan tentang digital marketing dan penggunaannya melalui aplikasi digital serta pelatihan upgrading produk melalui pelatihan desain batik yang lebih inovatif. Dengan adanya pengabdian masyarakat yang dilakukan, kegiatan ini dapat memberikan kontribusi serta manfaat dalam meningkatkan daya saing dan penjualan produk batik tulis Lasem Mustika Canting.   AbstractLasem’s hand-drawn batik is one of the leading products in Lasem, Rembang district, Central Java. Lasem's hand-drawn batik has a unique pattern with the thread color of chicken blood which is said to be very difficult to imitate. The uniqueness of Lasem's hand-drawn batik also lies in its motif in combination of the influence of Chinese culture, the local culture of the northern coastal Central Java, and the culture of Solo and Yogyakarta Palaces. The motif influenced by the patterns of Hong/Lok Can birds, classic Killin/lions, and the story of the Chinese legend, Sam Pek Eng Tey. Behind the beauty, Lasem's hand-drawn batik has various problems. The problem faced by the owner of the batik craftsmen, namely the Mustika Canting brand. The management is only looking for profit for daily life without thinking about how to develop and improve the business. Existing human resources are still weak in the use of digital technology in terms of marketing. Insights and skills-possessing in creating product innovations to increase competitiveness are also very lacking. This community service has aimed to provide knowledge and skills through product upgrading and digital marketing training. The method used is to conducted FGD on export and import, training on digital marketing and its use through digital applications, and upgrading products through innovative batik design training. We hope that this activity can contribute and provide benefits in increasing the competitiveness and sales of Lasem Mustika Canting hand-drawn batik products

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA

This study aims to examine and analyze how much influence Liquidity (CurrentRatio and Net Working Capital Ratio), Profitability (Return on Capital Employed, Return on Assets, Gross Profit Margin), Inflation Rate, and Company Size on Profit Growth in Pharmaceutical Companies listed on the Indonesia Stock Exchange for the period 2014-2018. There are 11 companies used as populations in this study. The sample was determined using the Puposive Sampling method and obtained a sample of 8 Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis method used is multiple linear regression model with SPSS version 20. With the results of Current ratio research, Return on Capital Employed, Return on Assets, and Inflation Rate significantly influence Profit Growth, while Net Working Capital Ratio, Gross Profit Margin, and Company size has no significant effect on profit growth

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance

Dimensi Struktur Modal pada Perusahaan Property and Real Estate

Capital structure is a balance or comparison between foreign capital and own capital. This study aimsto examine and analyze the effect ofprofitability, non-debt tax shield, asset structure, company size, and liquidity in property and real estate companies in 2015-2018. The independent variables of this study are profitability, non-debt tax shield, asset structure, company size, and liquidity. The dependent variable in this study is the capital structure. This study uses secondary data obtained from the IDX. With a population of 48 property and real estate manufacturing companies and sampling techniques using purposive sampling produces 34 sample companies. This type of quantitative research and data analysis techniques using multiple linear  regression. The results of the research partially addressed the variable profitability, company size and liquidity which had no significant effect on capital structure while the non-debt tax shield and asset structure variables had a significant effect on capital structure