Analisa Tingkat Kesehatan Koperasi Simpan Pinjam Berdasarkan Peraturan Nomor: 06/per/dep.6/iv/2016 (Studi pada Koperasi Simpan Pinjam Bahagia Kota Kediri)

This study have a purpose to know healthy levels of Bahagia saving dan loan cooperation Kediri City based on government regulation number: 06/Per/Dep.6/IV/2016. The appraisal healthy levels of saving and loan cooperation based on calculation 7 aspect: capital aspect, quality of productive assets, management, efficiency, liquidity, autonomy and development, and cooperative self-identity. This type of research is descriptive research, which refers to cooperation financial statement 2016. Data collection techniques in this study is documentation and interview. Techniques documentation be in the form Bahagia saving and cooperation financial statement 2016, and interviews are conducted to measure healhty levels of Bahagia saving and loan cooperation 2016 for management aspect. Data source in this study is primary data and secondary data. Kеywords: 7 Aspect, Cooperation Financial Statement, Cooperative Health 2016 АBSTRАK Penelitian ini memiliki tujuan untuk mengetahui tingkat kesehatan koperasi simpan pinjam Bahagia Kota Kediri berdasarkan peraturan pemerintah nomor: 06/PER/DEP.6/IV/2016. Penilaian tingkat kesehatan koperasi simpan pinjam berdasarkan pada perhitungan 7 aspek: aspek permodalan, kualitas aktiva produktif, manajemen, efisiensi, likuiditas, kemandirian dan pertumbuhan, serta jatidiri koperasi. Jenis penelitian ini adalah penelitian deskriptif, yang mengacu pada laporan keuangan koperasi pada tahun 2016. Teknik pengumpulan data dalam penelitian ini adalah dokumentasi dan wawancara. Teknik pengumpulan data dokumentasi berupa laporan keuangan koperasi simpan pinjam Bahagia tahun 2016, sedangkan untuk wawancara dilakukan untuk mengukur tingkat kesehatan koperasi simpan pinjam Bahagia tahun 2016 pada aspek manajemen. Sumber data pada penelitian ini adalah data primer dan data sekunder

Analisis Pеrbеdaan Tingkat Pеngungkapan pada Instrumеn Kеuangan Sеbеlum dan Sеsudah Pеnеrapan Intеrnational Financial Rеporting Standard (Ifrs) No. 7 (Studi pada Pеrusahaan Sеktor Pеrtambangan yang Tеrdaftar di Bursa еFеk Indonеsia Pеriodе 2008-2015)

Thе financial statеmеnts can dеscribе thе condition of a company. It rеquirеs companiеs in еach country to sеt a standard in thе financial statеmеnts to facilitatе invеstors undеrstand thе financial statеmеnts. Thе standard usеd by G20 mеmbеr countriеs in which Indonеsia\u27s includеd is thе Intеrnational Financial Rеporting Standard (IFRS). Thе IFRS diffеrеncе with thе prеvious standard of US GAAP is basеd on principlеs, applying mеasurеmеnt through fair valuе and morе disclosurе on financial instrumеnts. Disclosurеs on financial instrumеnts arе rеgulatеd in IFRS No. 7. The convergency IFRS in Indonesia falls on January 1st 2012. Thus thе disclosurе lеvеl will bе diffеrеnt aftеr thе IFRS No. 7. Thе purposе of this rеsеarch is finding financial instrumеnt (FI) disclosurе has incrеasеd significantly following Intеrnational Financial Rеporting Standard (IFRS) No. 7 on mining sеctor companiеs that listеd by Indonеsia Stock Еxchangе (IDX) bеforе 2008 and publish thеir financial rеport on 2008-2015 pеriod. Kеywords: Convergency IFRS, Fair Value, US GAAP, Principle Based АBSTRАK Laporan kеuangan dapat mеnggambarkan kondisi suatu pеrusahaan. Hal tеrsеbut mеngharuskan pеrusahaan disеtiap nеgara untuk mеnеtapkan suatu standar dalam laporan kеuangan untuk mеmudahkan invеstor mеmahami laporan kеuangan tеrsеbut. standar yang digunakan olеh nеgara anggota G20 dimana Indonеsia tеrmasuk didalamnya adalah Intеrnational Financial Rеporting Standard (IFRS). Pеrbеdaan IFRS dеngan standar sеbеlumnya yakni US GAAP yakni IFRS bеrbasis prinsip, mеnеrapkan pеngukuran mеlalui nilai wajar dan lеbih banyak pеngungkapan pada instrumеn kеuangan. Pеngungkapan pada instrumеn kеuangan diatur dalam IFRS No. 7. Puncak konvergensi IFRS di Indonesia yakni pada 1 januari 2012. Dеngan dеmikian tingkat pеngungkapan akan bеrbеda sеtеlah pеnеran IFRS No. 7. Pеnеlitian ini bеrtujuan untuk mеngеtahui pеrbеdaan tingkat pеngungkapan pada instrumеn kеuangan sеbеlum dan sеsudah pеnеrapan IFRS No. 7 di Indonеsia pada pеrusahaan di sеktor pеrtambangan yang tеrdaftar di Bursa Еfеk Indonеsia (BЕI) sеbеlum tahun 2008 dan mеnеrbitkan laporan pada tahun 2008-2015. Kаtа Kunci: Konvergensi IFRS, Nilai Wajar, US GAAP, Berbasis Prinsi

Pengaruh Pengembangan Produk Theme Park Dan Persepsi Harga Terhadap Kepuasan Wisatawan (Survei Pada Wisatawan Taman Rekreasi Selecta, Kota Batu)

Recreation park is a recreation area located in the outdoors without being limited by a building, or recreation-related environment and use of natural resources-oriented. New product lines are new products that are present at a tourist spot. The consummation of the products are products that are designed to replace old products that already exist. Re-positioning is to place a position unique product in the minds of tourists so that tourists are expected to have an impression against a particular product. The sample in this study there were 120 respondents tourists visiting Selecta recreational park using purposive sampling tourists who visit at least twice and using questionnaires for data collection. This research uses descriptive analysis and multiple linear regression analysis. Multiple linear analysis results show the new product line, product consummation, re-positoning together towards the satisfaction of tourists. New line of products and product consummation do not affect partially towards the satisfaction of tourists, and re-positioning and price perception have effect partially towards the satisfaction of tourists

Penerapanimetodeicapitaliassetipricingimodeli(capm) Sebagai Dasar Pengambilan Keputusan Investasi Saham (Studi Pada Perusahaan Yang Terdaftar Di Indeks Idx30 Periode Juli 2012-juni 2015)

This research aims to classify efficient shares and inefficient shares using CAPM method so investors are able to make a precise investment decision. CAPM method is used to assess the relation between risk and expected return of investment. The type of research is descriptive research with quantitative approach. The research population consists of 30 companies which had been listed on IDX30 in 2012-2015 and 15 companies among them are the research sample. The result showed that the majority of shares results a positive return for the research period and there are only 3 shares result a negative return. A stock with the lowest beta has the lowest expected return as well and a stock with the highest beta has the highest expected return too. That is proving that there is a positive and linear relationship between systematic risk and expected return. Besides, there are 9 efficient shares and 6 inefficient shares based on CAPM method. Efficient shares are undervalued shares (cheap) that have bigger individual return than its expected return [Ri>E(Ri)], while inefficient shares are shares with smaller individual return than its expected return [Ri<E(Ri)] and classified as overvalued shares (expensive)

Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Meningkatkan Pengendalian Intern ( Studi Kasus Pada CV. Cool Clean Malang)

On manufacturing companies, raw material inventory is a production element that is very important in producing product. This study aims to describe and analyze the raw material inventory accounting system CV.CoolClean Malang in improving internal controls. This research is a qualitative descriptive research with cash study approach, through interviews and documentation. The results of this study revealed that the procedures for raw material inventory accounting system there are still weaknesses. This can be seen in related functions are geminating functions and responsibilities, Number of document creation is still less attention, there are no physical count results list. In the authority system and recording procedures in making the report of receipt of goods will be undertaken by the warehouse, when it should be the responsibility for the storage of goods not receiving goods. In a physical calculation system is done only once and no holder of stock opname, beside that physical calculations performed by warehouse division but warehouse division that will be evaleated, It can weaken internal controls. This research result need to separation of functions, the number of document creation note monitored, made a calculation list physical results, form a committee Physical calculations to improve the internal control

Analisis Kebijakan Atas Pemberian Kredit Modal Kerja Untuk Meningkatkan Profitabilitas Bank (Studi Pada Pd. Bank Perkreditan Rakyat Tugu Artha Malang Periode 2012-2014)

The policy of granting Working Capital Credit (WCC) need to be considered by the management of banks because of potential problem loans. The purpose of this study was to determine the WCC policy in BPR Tugu Artha and the competence of BPR improving it\u27s profitability. This research uses descriptive research with case study approach. The data used is the credit policy guidelines for banks and financial statements of the balance sheet of Profit / Loss BPR Tugu Artha 2012-2014. The analytical method used is the analysis of the credit policy guidelines, financial statement analysis in the measurement of credit policy, and profitability analysis. Based on the results of research conducted at WCC BPR Tugu Artha shows that (1) WCC policy overall effective according to criteria that Bankable, investment policy, risk policies are set through a mechanism that is both quantitative and qualitative on business conditions, the spread of credit and interest rate setting.(2) WCC policy able to increase lending, but still not under control, so that is still encountered problem loans.(3) If WCC policy is done well, it can improve the profitability of banks, as long as the bank maintain its operational cost efficiency

Analisis Tingkat Kesehatan Perusahaan Berdasarkan Keputusan Menteri Bumn Nomor: Kep-100/mbu/2002 (Studi Kasus Pada Pabrik Gula Djatiroto Lumajang Periode 2012-2014)

The government has established certain standard to assess the performance of BUMN and it is stated within BUMN Minister's Decree No: KEP-100/BMU/2002 about The Assessment of Health Rate of State-Owned Enterprise. This research aimed to find out enterprise health rate pursuant to BUMN Minister's Decree No: KEP-100/MBU/2002. Research type is descriptive, and the object of research is PG Djatiroto Lumajang. Focus of research is given upon enterprise health rate based on BUMN Minister's Decree No: KEP-100/MBU/2002. Enterprise health rate is understood through assessing the performance of financial aspect which include ROE, ROI, cash ratio, current ratio, inventory turnover, collection periods, total asset turnover, and total of equity capital to total assets, operational aspect which includes land bearing capacity, tons of cane per hectare, yield, and hours and ride off the rollers and administrative aspect which includes the annual accounts report, the draft RKAP, periodic reports and performance PUKK. Data collection technique involves interview, documentation and through book studying. Result of analysis gives explanation about three aspects, including financial aspect, operational aspect and administrative aspect. If measured with the criteria in BUMN Minister's Decree No: KEP-100/MBU/2002, Health Rate of PG Djatiroto has been decreasing since 2012 to 2014

Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay (Studi Pada Perusahaan Lq 45 Sub-sektor Bank Serta Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2010 – 2014)

The purpose of this study is to determine the significant influence simultaneously and partially between Firm Size, Profitability, and Solvency toward the Audit Delay in LQ 45 sub-sectors banks, property and real estate that are listed on the Indonesia Stock Exchange (IDX) Period 2010-2014. The independent variable in this study is Firm Size with its indicator is Total Assets, Profitability with its indicator is Return on Assets, and Solvency with its indicator is Debt to Assets Ratio. The dependent variable is Audit Delay, calculated from the time deviation between the date of the financial statements and the date of the independent auditor's report. This research is a causal comparative and quantitative research using purposive sampling technique in the sample determination that produces 11 samples of companies. The analysis model that is used in this research is multiple linear regression model. The results from the study showed that simultaneously Firm Size, Profitability, and Solvency has influences on Audit Delay, partially Firm Size and Solvency has influences on Audit Delay, while Profitability has no influence on Audit Delay