Value Based dan Market Based sebagai Prediktor Harga Saham pada Perusahaan Lq45

This study aims to obtain empirical evidence whether value added and market value is predictorof stock prices. The value based concepts is measured by economic value added and marketbased concepts measured by market value added. The object of study is index LQ45 companieslisted in Indonesian Stock Exchange period 2012-2016. The selection of samples based on purposive sampling with certain criteria and selected as many as 18 companies index LQ45. The dataused in this research is secondary data using quantitative approach. Further testing will bedone by classical assumptions against the data collected using regression analysis and testhypothesis F and t.The results of this study prove empirically that together Economic Value Added and MarketValue Added is positive and significant predictor of the company\u27s stock price because the significant is 0.000 smaller than 0.05. Partially significant level of 0.05 EVA has a negative effectof 0.14 on stock prices, it can be concluded that the EVA is a predictor variable has a negativeeffect that is not significant to stock prices at index LQ45. Significant level of MVA that is equalto 0.000 smaller than the significant level of 0.05. MVA positive influence of 0.599 to stock price.It can be concluded that the partial variable MVA positive effect is a significant predictorvariable to stock prices at index LQ45

Akuntansi Reksadana Prinsip Standar Akuntansi Keuangan (PSAK) No. 49

Mutual fund can be interpreted as place of fund accumulator from public as investor by fund manajer then inculcated at investment portofolio. Investment portofolio is allocation leg asset like stock, bond, other money market or securities. The analysis use descriptive analysis to see how accounting treatment arranging special deal related to mutual fund. Investment in mutual fund has high risk on that account evaluation portofolio having high liquidity before invests in. Accounting treatment specially PSAK number 49 to mutual fund can give assurance and trust of client to mutual fun

Purposive Sampling Technique and Ordinary Least Square Analysis: Investigating the Relationship Between Managerial Overconfidence, Transfer Pricing and Tax Management in Indonesian Stock Exchange-Listed Firms

Objective: This study investigates the relationship between managerial overconfidence, transfer pricing, and tax risk, with a focus on tax management's moderating role.   Theoretical framework: Tax management is a critical concern due to its pivotal role in financing government activities. Low tax revenues in industries like manufacturing can adversely affect these activities, highlighting the need for effective tax management strategies. Managerial overconfidence can influence these strategies, potentially leading to positive and negative impacts on tax management.   Method: Population of this study was manufacturing companies listed in Indonesia Stock Exchange in 2014-2019 period. The analysis made from 2015-2019, while 2014 was used as the basis to estimate the sales and asset growth as the proxy of managerial overconfidence. The sample of this study was selected using purposive sampling technique with the following criteria, manufacturing companies listed in IDX in 2014-2019 period, the company should have at least five companies in sub sector to estimate the managerial overconfidence per subsector to obtain data variation.   Results and conclusion: Findings indicate a significant relationship between managerial overconfidence and tax management, with managers demonstrating overconfidence tending to employ aggressive tax management strategies, thus minimizing tax payments. Furthermore, this study reveals inconsistencies in the research surrounding overconfidence's impact on tax management, necessitating further exploration.   Implications of the research: These results have implications for understanding the role of managerial traits in the decision-making process and developing effective tax management strategies to maximize government revenue.   Originality/Value: The present study confirms the agency theory's efficiency perspective, stating that overconfident managers may minimize tax management practice due to risk contingency or because they consider the long-term benefit cost. Overconfident managers are viewed as more effective in taking advantage of the growth potential, allowing them to enhance the organization's performance instead of minimizing tax payment that contains risk contingency

AKUNTANSI REKSADANA PRINSIP STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 49

Mutual fund can be interpreted as place of fund accumulator from public as investor by fund manajer then inculcated at investment portofolio. Investment portofolio is allocation leg asset like stock, bond, other money market or securities.  The analysis use descriptive analysis to see how accounting treatment arranging special deal related to mutual fund. Investment in mutual fund has high risk on that account evaluation portofolio having high liquidity before invests in. Accounting treatment specially PSAK number  49 to mutual fund can give assurance and trust of client to mutual fund Key Words : Invesment, Financial Asset, Mutual fund, Portofoli

ANALISIS PENGARUH TINGKAT PERPUTARAN PIUTANG DAN TINGKAT PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA PT. AFRESH INDONESIA JAMBI

The purpose of this research is to: (1) determine the level of receivable turnover, (2) determine the level of inventory turnover, (3) determine the level of economic rentability, (4) knowing the influence of reveivable trunover and inventory turn over to wards economic rentability. The object of this research is PT. Afresh Indonesia in Jambi from 2012 to 2014 period.Methods of data collection in this study was done by using documentation technique. The method analysis used descriptive analysis and inferensial analysis. Statistical analysis tool used is multiple linier regretion and hyphotesis testing F and t test. Data processing techniques performed by statistical analysis using SPSS 18.0The hypothesis of this research is receivable turnover and inventory turnover, having significant influence to economic rentability simultaneously and partially. Hypothesis testing is one by F test dan t test. By comparing the coefficient of determinance is know for account receivable turnover amounted 15.8% and inventory turnover amounted to 24.4%. it can be seen that the level of account receivable turn over has more dominant influence on economic rentability.Keywords: Receivables Turnover, Inventory Turnover,  Economic Rentabilit

DEVELOPMENT OF SMALL AND MIKRO INDUSTRIES (UKM) IN JAMBI

The purpose of this research is to: (1) indentify internal and external factors small and mikro industries (UKM) in Jambi (2) what are the threat, opportunities, weaknesses and strengs UKM in Jambi, (3) formulation of development strategies what should be done UKM in Jambi. The object of this research issmall and mikro industries (UKM) in Jambi  from April to August 2016  period, with sampel selection by purposive sampling. This study was conducted to determine how the strategy of development of small and mikro industries (UKM) in the city of Jambi in order to grow more rapidly, the poblems faced can be reduced and have a competitive advantage. This study conducted by descriptive statistical approach. The process of data analysis conducted in two stages. The first phase of data collection or input stage using a matrix factor evaluation and external factor evaluation. The second stage is matching using external and internal matrixs and SWOT matrixs. The results showed that small and micro industries in the city of Jambi has the potencial to grow. Development strategy small and mikro industries (UKM) in the city of Jambi is a ST strategy which strategy to use strengs to counter the threats. This strategy should small and mikro industries (UKM) in the city of Jambi diversifying precision products using the technology, improve product qulity, and foster intersive cooperation with suppliers to obtain adequate suppliers of raw materials. Key Words:  Small and mikro industries (UKM), internal inveronment, exsternal inveronment, SWOT analysis (Streng, Weakness, Opportunities and Threat)