EFFECT OF REAL EARNING MANAGEMENT ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON GO PUBLIC COMPANIES INDEXED ON JII)

The purpose of this study is to determine the effect of real earning management on corporate performance on companies indexed in JII period 2013-2015. The research method used is explanatory which is designed to analyze earnings management practice for 3 years. The populations in this study are companies listed on the BEI in the Jakarta Islamic Index (JII) in 2013-2015. The technique of determining the sample in this study is purposive sampling. The data source used in this study is the annual financial statements published by publicly listed indexed companies in JII and published during the year 2013 to 2015. The results of the research with F test shows that together proxies real earning management that is cash flow operational, production cost and discretionary expense affect the performance of the company proxies with ROA. From the result of t test is known proxy production cost and discretionary expense have an effect on to company performance, while proxy Cash flow operational does not have an effect on to company performance. Keywords: Real Earning Management; CFO; PROD; DISCR; RO

Pengelolaan Laba Melalui Aktivitas-aktivitas Riil Perusahaan Perspektif Islam

Artikel ini membahas tentang manajemen laba riil sebagai perekayasaan laba yang dilakukan melalui manipulasi aktivitasaktivitas riil Perusahaan dengan menggunakan pendekatan kualitatif. Pengukuran manajemen laba riil menggunakan 3 proksi yaitu abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), dan abnormal discretionary expenses (abn DISCR). Manajemen laba riil dapat dilakukan dengan cara manipulasi penjualan, penurunan beban-beban diskresionari dan produksi yang berlebihan. Dari penelitian yang sudah dilakukan membuktikan bahwa manajemen laba riil sudah banyak dilakukan manajemen lebih menyukai dalam mengelola labanya dengan melakukan manipulasi aktifitas-aktifitas riil (manajemen laba riil). Kata Kunci: Manajemen, Laba, Riil REAL EARNING MANAGEMENT IN ISLAMIC PERSPECTIVE This article discusses about real earning management as earning manipulation conducted by companies using qualitative approach. Real earning management can be measured using 3 proxies: abnormal cash flow operations (Abn. CFO), abnormal production costs Abn. PROD), and abnormal discretionary expenses (abn DISCR). Real earning management can be conducted through selling manipulation, discretionary expenditure, and overproduction. Result shows that real earning management has been conducted by managements

THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk)

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performanc

ANALYSIS OF THE EFFECT OF LIQUIDITY RATIOS, SOLVABILITY RATIOS AND PROFITABILITY RATIOS ON FIRM VALUE IN GO PUBLIC COMPANIES IN THE AUTOMOTIVE AND COMPONENT SECTORS

The research objective to be achieved in this study is to determine the effect of financial ratios on firm value in publicly listed companies in the automotive and component sub-sectors. The financial ratios used for analysis are the current ratio (CR), debt to total asset ratio (DAR) and return on assets (ROA). To measure the value is the price to book value (PBV). The method of analysis in this study is quantitative data analysis, to quantitatively estimate the effect of independent variables simultaneously (together) or partially (individually) on the dependent variable. From the results of the partial analysis test, the results show that CR and DAR do not affect the value of the company in automotive and component companies because it has a significance value greater than 0.05, 0.0875 and 0.084. While ROA has a significance value of 0.00> 0.05, this means that ROA affects the firm's value. Simultaneous test results show that jointly affect the value of the company in automotive and component companies, this is evidenced by the value of F has a coefficient of 0,000. Keyword : Current Ratio, debt to total asset ratio, return on Assets, price to book value

Analisis Tingkat Kesehatan Bank Mandiri Syariah Dengan Metode Risk Profile, Good Corporate Governace, Earnings and Capital

The purpose of this research is to see the soundness level of Bank Syariah Mandiri with the method of Risk Profile, Good Corporate Governance, Earnings and Capital. The research method uses quantitative methods. Production factors in the RGEC method are the risk profile using credit risk (NPF), liquidity risk (FDR), income (ROA, ROE and BOPO) and capital (CAR). On the results of Good Corporate Governance using data processed and obtained from PT. Bank Syariah Mandiri. The object of this research is PT. Bank Syariah Mandiri. The sampling technique in this study using purposive sampling. This research period is 2013-2017. The data analysis technique used in this research is quantitative descriptive and using the RGEC method (Risk Profile, Good Corporate Governance, Earnings and Car), as for the benchmarks to determine the soundness level of a bank after each examination, namely by determining the results of the study classified into the bank's health rating. The results showed that the health of PT. Bank Syariah Mandiri which uses the Risk Profile approach, Good Corporate Governance, Earnings, and Capital as a whole can be said that Bank Syariah Mandiri is a fairly healthy bank

PENGARUH SERVICE QUALITY TERHADAP KEPUASAN PELANGGAN PADA LEMBAGA PENDIDIKAN SOLOCOM DI SURAKARTA

The purpose of this research is to know the service quality and consumer satisfaction to the students of LPK Solocom Surakarta. The method of the research is survey. The population is 200 students and the sample is 75 students. Data was collected by using questionnaire and analyzes by regression. Based on the research result, concluded that (1) the quality of education service is not satisfaction yet: (2) tangible, empathy, reliability, responsiveness, and assurance give effect to consumer’s satisfaction of LPK Solocom Surakarta. The results of study indicate that the assurance variable positively affected by consumer satisfaction.  While the variable tangible, reliability, responsiveness and empathy didn’t have an effect on consumer satisfaction.  For the F test, that’s all independent variable affected the consumer’s satisfaction

PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN KOMPUTER MICROSOFT EXCEL BAGI PERANGKAT DESA WIROGUNAN

The objectives and benefits obtained from this Microsoft Excel training are related to improving human resources (HR), especially village officials, namely providing knowledge and understanding of village officials on information technology and computers as well as increasing the ability and expertise of village apparatus in Wirogunan village, Kartasura district, Sukoharjo Regency in using technology. computers, especially Microsoft Excel application program. The problem is that the increasing number of residents with various educational backgrounds, social status, and professions makes the form of government services in the village more complex, while in service to the community and in making reports, the village apparatus of the Wirogunan village still has not fully utilized its potential especially in operationalize the Microsoft Excel program. The output target to be achieved is with the Microsoft Excel computer training program so that participants can understand and increase their knowledge in operating Microsoft Excel to carry out the task of compiling reports and also in serving the community. Keywords: Information Technology, Microsoft Excel, Village Tool

EARNING MANAGEMENT MELALUI AKTIVITAS RIIL DAN AKRUAL

Earning Management (Manajemen laba) adalah perekayasaan laba yang dilakukan oleh manajer. Ada dua pendekatan dalam manajemen laba yaitu manajemen laba akrual dan manajemen laba riil. Manajemen laba akrual adalah perekayasaan laba melalui aktivitas akrual seperti metode akuntansi. Sedangkan manajemen riil adalah manipulasi laba melalui aktivitas-aktivitas riil. Manajemen laba akrual diukur dengan short term dan long term  akrual diskresioner. Sedangkan manajemen laba riil diukur dengan arus kas operasi abnormal (abnormal CFO), biaya produksi abnormal (abnormal Production Costs), dan biaya diskresioner abnormal (abnormal Discretionary Expenses). Dari hasil beberapa penilitian menunjukan bahwa manajer lebih cenderung melakukan manajemen laba melalui aktivitas riil dibandingkan dengan aktivitas akrual karena dianggap dapat menangkap pengaruh riil lebih baik daripada hanya akrual operasi dan lebih sulit dideteksi oleh auditor daripada manajemen laba berbasis akrual. Kata Kunci : EarningManagement, Manajemen laba riil, Manajemen laba akrua

ANALYSIS OF BILLBOARD CONTRIBUTION TAX TO REGIONAL INCOME OF SUKOHARJO DISTRICT IN YEAR 2012-2016

The purpose of this study was to determine the level of contribution of the advertisement tax on revenue, which in the era of regional autonomy, local governments are required to always improve the reception area, such as an increase in local tax revenue through advertising tax receipts. This research applies descriptive analysis method, wherein the method is used to provide a systematic explanation, actual and accurate statement of fact, and just describe situations or events not to seek or explain the relationships and testing hypotheses. From the analysis of the data shows that Sukoharjo advertisement tax revenue from the year 2012-2016 reached an average of 119.02%.Advertisement tax contribution rate to the Local Tax reached an average3.06%, to the level of the advertisement tax revenue contribution to the local revenue of the year 2012-2016 is still in very less criteria with an average 1.50%

THE INFLUENCE OF BRAND IMAGE, PRICE AND PROMOTION ON PURCHASE DECISION (Case Study on Gea Geo Store)

The purpose of this the research is to know the influence of brand image, price, and promotion toward purchase decision of batik in Toko Gea Geo. This study uses a quantitative approach to the customer population in Gea Geo stores. Samples are taken using the calculation of Slovin formula. Data analysis using multiple linear regression model, F test, t test and R2 test. The results showed that simultaneously the variables of brand image, price and promotion had an effect on purchasing decisions. This is evidenced by the results of the F test has a significance value of 0.00