PENGARUH DANA ALOKASI UMUM TERHADAP PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PADA KABUPATEN/KOTA DI JAWA TENGAH)

ABSTRACT This study aims to determine the effect of DAU on Economic Growth with Capital Expenditure as a mediating variable related to the effect of DAU on Economic Growth. The research population is the Regency/City in Central Java. The research data were collected using the documentation method available at the Central Statistics Agency. The Sampling Technique uses the Saturated Sampling Technique, which means that the entire population is taken as a sample, as many as 35 districts/cities. Data analysis uses path analysis which includes the 1st path regression equation and 2nd path regression equation. Hypothesis testing using t test. The results of hypothesis testing show that: 1) DAU has an effect on Capital Expenditures; 2) DAU has no effect on Economic Growth; and 3) Capital Expenditure has no effect on Economic Growth; and 4) Capital Expenditure is not a mediating variable related to the effect of DAU on Economic Growth. Keywords:       DAU, Capital Expenditure, Economic Growth, Mediation Variables, Path Analysi

THE ANALYSIS OF THE EFFECTS OF EARNING PER SHARE, PRICE EARNING RATIO AND DIVIDEND PER SHARE ON THE SHARE PRICES OF MANUFACTURING COMPANIES

The research analyzed the effect of earnings per share, price earnings ratio, and dividend per share on the share prices of manufacturing companies listed on the Indonesian Stock Exchange 2018-2021. The hypothesis of this study is earning per share, price earnings ratio, and dividend per share positive effect on the share prices of manufacturing companies listed on the Indonesia stock exchange in 2018-2021.  The number of samples in this study was 60 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 using the sampling technique of purposive sampling. The data collection method used documentation, and the data analysis used the SPSS which included classic assumption test, multiple linear regression analysis, and hypothesis testing using t-test, F and R test2..  The results of the study show as follows: the independent variable of earning per share has a positive effect on the share prices; the price earnings ratio has a positive effect on the share prices; and the dividend per share does not have an effect on the share prices. Based on the values of the coefficient of determination, the test results show an Adjusted R square value of 0.266. It means that a change in the share price variable of 26.6% can be explained using the three independent variables (Earning Per Share (EPS), Price Earnings Ratio (PER), and Dividend Per Share (DPS). Then, the remaining 73.4% is explained by the other variables out of the independent variables such as net interest margin, net profit margin, and debt to asset ratio

Effect Of Firm Size, Debt Equity Ratio and Current Ratio to Return on Asset (Study on Hotel, Restaurant and Tourism Companies Listed on IDX)

This research aims to find out the influence of Firm Size, Debt Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) on hotel, restaurant and tourism companies listed on Indonesia Stock Exchange (IDX). Research on profitability in companies engaged in the tourism sector is necessary because currently, the sector has a high opportunity to move the community's economy. This research will reveal variations in the role of company size, solvability, and liquidity to profitability in the tourism sector. The sample used in this study amounted to 10 of the 48 Hotel, Restaurant, and Tourism sub-sector companies listed on the IDX in the period 2018-2020. The selection of such samples using purposive sampling techniques, in which researchers set specific provisions tailored to the purpose of the study. The data analysis techniques used are multiple linear regression, classical assumption test, t-test, F test and coefficient of determination. Based on simultaneous tests, it was found that the variables Firm Size, Debt Equity Ratio (DER), and Current Ratio (CR) significantly affect the return on asset (ROA) in hotel, restaurant and tourism sub-sectors listed on the IDX. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Debt Equity Ratio (DER), Current Ratio (CR) terhadap Return on Assets (ROA) pada perusahaan hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian tentang profitabilitas pada perusahaan yang bergerak disektor pariwisata sangat perlu dilakukan. Sektor ini memiliki peluang tinggi dalam menggerakkan perekonomian masyarakat. Penelitian ini akan mengungkap variasi peran ukuran perusahaan, sovabilitas, dan likuiditas terhadap profitabilitas dalam sector pariwisata. Sampel yang digunakan dalam penelitian ini berjumlah 10 dari 48 perusahaan subsektor Hotel, Restoran, dan Pariwisata yang terdaftar di BEI periode 2018-2020. Pemilihan sampel tersebut menggunakan teknik purposive sampling, dimana peneliti menetapkan ketentuan tertentu yang disesuaikan dengan tujuan penelitian. Teknik analisis data yang digunakan adalah regresi linier berganda, uji asumsi klasik, uji t, uji F dan koefisien determinasi. Berdasarkan pengujian simultan ditemukan bahwa variabel Firm Size, Debt Equity Ratio (DER), Current Ratio (CR) berpengaruh signifikan terhadap return on asset (ROA) pada subsektor hotel, restoran dan pariwisata yang terdaftar di BEI

PELATIHAN PENYUSUNAN LAPORAN AKUNTANSI DAN PERPAJAKAN BAGI UMKM BAKSO DI WILAYAH SEMARANG TIMUR

Community Service activities, namely Accounting and Taxation Training, are useful for Meatball MSMEs. Accounting and Taxation Training for Meatball MSMEs needs to be carried out considering that Meatball MSMEs are not fully capable of preparing Financial Statements and Tax Reports. Thus the training is really useful for Meatball MSMEs. This training activity is aimed at 20 (twenty) meatball MSMEs located in East Semarang. The training activities were carried out by presenting material on MSME accounting and taxation followed by questions and answers between the resource person and the participants. The materials presented in this training activity included: 1) the practice of preparing UMKM financial statements; 2) Calculation of MSME Final Income Tax; and 3) MSME Annual Tax Return Reporting. The Accounting and Taxation Training Community Service activities went smoothly and successfully. Activity participants seemed enthusiastic and eager to participate in the training. The results of the pre-test and post-test comparisons show that there is an increase in the understanding of training participants regarding MSME accounting and taxation.Keywords : Training, Accounting Reports, Tax Reports, MSME

A strategy of liquidity level to maintain company operations

This research aims to know the company’s liquidity at PT. X to maintain their operations activity. This type of research uses quantitative analysis, which means analyzing financial statement by the company in the year of 2018, 2019,2020, and 2021. Meanwhile, this research using the data of financial statements of PT. X that already goes public since the year of 2018 until 2021. Analysis of company’s liquidity ratio using in this study contain of current ratio, quick ratio and cash ratio. The results of the study demonstrate that the liquidity ratio is not up to standard. However, the overall company's financial position in terms of its liquidity is relatively good. This can be seen from the company's current ratio of 2018 to 2021 of 116%, 119%, 166% and 148%, respectively.Keywords:Liquidity; Current Ratio; Quick Ratio; Cash Rati

Pengaruh Kepuasan, Kepercayaan, dan Persepsi Harga Terhadap Loyalitas Pelanggan Shopee (Studi Kasus Pada Mahasiswa S1 Manajemen Universitas Semarang)

Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan, kepercayaan, dan persepsi harga terhadap loyalitas pelanggan Shopee pada mahasiswa S1 Manajemen Universitas Semarang. Penelitian ini merupakan penelitian kuantitatif. Sampel dalam penelitian ini adalah pengguna Shopee pada mahasiswa S1 Manajemen Universitas Semarang yang pernah belanja di aplikasi Shopee. Jumlah sampel dalam penelitian ini adalah 96 responden.  Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepuasan berpengaruh secara positif dan signifikan terhadap loyalitas pelanggan. Kepercayaan berpengaruh secara positif dan signifikan terhadap loyalitas pelanggan. Persepsi harga berpengaruh secara positif dan signifikan terhadap loyalitas pelanggan

THE TITLE WRITTEN USING UPPERCASE FORMAT ANALYSIS OF FACTORS INFLUENCING STUDENTS' INTEREST IN INVESTING IN THE CAPITAL MARKET (Case Study on University of Semarang Students)

This study aims to find out and test the influence of investment knowledge, Income, Return, Risk, Minimal Capital on students' investment interests. The type and source of data in this study is to use primary data. The sample in this study was a part of the population of 86 active employee class students in the even semester of 2021/2022, Faculty of Economics, University of Semarang. The results of hypothesis testing show the existence of Investment Knowledge positively and significantly to Investment Interest. Income has a positive and significant effect on Investment Interest, Investment Return has a positive and significant effect on Investment Interest, Risk has a positive and significant effect on Investment Interest. And Investment Capital has a positive and insignificant effect on Investment Interes