16 research outputs found

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

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    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

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    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

    Pengaruh Kecerdasan Emosional dan Stres Kerja terhadap Kepuasan Kerja dan Dampaknya terhadap Komitmen Organisasi Frontliner Bakti PT Bank Central Asia Tbk Kcu Jambi

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    The research aims to analyze the influence of emotional intelligence, job stress and job satisfaction on organizational commitment, both directly and indirectly. This research is done on Bakti Frontliner who work as teller and customer services of PT Bank Central Asia Tbk Jambi Branch, amounted at 60 people spread in nine sub branch. Technique used in sampling is census, where all of the population is used as sample. Analysis unit used is path analysis. The research result that emotional intelligence and job satisfaction influence positively and significantly on organizational commitment, while job stress influence negatively and significantly on job satisfaction and organizational commitment. Other than that emotional intelligence and job stress influence directly on organizational commitment through job satisfaction

    Teori dan Praktek Akuntansi Keuangan Dasar Perusahaan Jasa dan Dagang

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    Buku ini merupakan buku ajar yang berisi teori dan praktek akuntansi keuangan dasar. Buku ini sangat berguna bagi mahasiswa yang sedang kuliah akuntansi dasar, khususnya mahasiswa yang bukan dari jurusan akuntansi. Tujuan penulisan buku ini adalah untuk memberi pengertian dasar mengenai akuntansi dan merupakan pelengkap bagi sistem pengajaran akuntansi di perguruan tinggi. Buku ini berisi 10 bab dan diakhir tiap bab dilengkapi dengan soal dan kasus yang bertujuan untuk melatih keterampilan mahasiswa dalam melakukan proses akuntansi. Pada bab 1 berisi tentang pengenalan akuntansi tentang apa itu akuntansi, bagaimana peran, fungsi, bidang, profesi akuntansi serta melihat siapa saja pengguna informasi akuntansi. Pada bab II dibahas mengenai siklus akuntansi, persamaan akuntansi dan analisis transaksi. Pada bab III tentang laporan keuangan, bab IV membahas tentang daftar nama akun dan aturan debet kredit. Pada bab V membahas tentang bukti transaksi dan jurnal. Pada bab VI membahas buku besar dan neraca saldo, dan pada bab VII membahas tentang bukti transaksi dan jurnal. Pada bab VIII membahs neraca lajur dan laporan keuangan, selanjutnya pada bab IX membahas jurnal penutup dan jurnal pembalik dan bab X diberikan kasus dengan penyelesaian brdasarkan siklus akuntansi pada perusahaan jasa dan perusahaan dagang

    Analisis Pengaruh Debt Financing dan Equity Financing terhadap Profit Expense Ratio pada Perbankan Syariah Jambi Periode 2003-2010

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    In accordance with the mission of Islamic banking as an institution budging in Islamic banking, the Bank syariah mandiri play an active role in running an independent intermediary function, through the funding of community and channel it back to the community in the form of financing. While walking on the path to Islamic principles but the Bank Syariah Mandiri still want to profit as much as possible in assessing its performance in accordance with Islamic principles that have been determined. This can be evidenced by the profit generated bank syariah mandiri in 2009 is 196.415.940 rupiah and 2010 is 290.942.628 rupiah.In this research, the author uses descriptive method with approach of associative and quantitative methods. For statistical calculations the authors use the computer program SPSS version 16.0. The analysis tool used is multiple linear regression analysis, the classical assumption test, multiple correlation analysis, analysis of determination t test, F test, and partial correlation analysis.Based on the findings that partial regression coefficient of variable rate debt financing and equity financing to produce the level of -0.166 and -0.374 means that a negative effect on profit or expense ratio is inversely proportional. If the level of debt financing and equity financing levels have increased, the expense ratio will decrease profits. And vice versa, if the level of debt financing and equity financing rate has decreased, the expense ratio will increase profit.Thus the authors conclude that the influence between the level of debt financing and equity financing to the profit level of expense ratio is negatively affected and there a weak association between the independent variable on the dependent variable
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