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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI MANAJEMEN AKUNTANSI Jurnal Kendali Akuntansi
Ika Listyawati
Universitas AKI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Ika Listyawati; Ida Kristiana
MAKSIMUM Vol 8, No 2 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i2.5170

Abstract

Corporate governance is still a major problem during financial periods such as Indonesia. Especially, financial institutions  have  carried  out  reforms  to  improve  goals  and stakeholders. The purposeof this study is to measure corporate governance and in a banking environment that is specific to corporategovernance.The independent variables used in this study are ownership structures consisting of controllingshareholder ownership, foreign ownership, government ownership; the size of the board of  directors;  the sizeof the board of commissioners; independent commissioner; CAR. The sample of this study is a general bankingcompany located in Indonesia which is listed on the Indonesia Stock Exchange (BEI) for the period 2010-2014.This research data is derived  from  the  annual  report  of  the  bank  (annual  report)  for  the  period  20102014 whichis obtained fromthewebsiteof eachof the banks, theIndonesianBankingDirectory,Indonesian Capital Market Directory(ICMD).Theanalyticalmethodusedismultiple linear regression in accordance with the research objectives that analyzethe effect of independent variables on the dependentvariable. Thepurposivesamplingmethodisusedtodeterminethesampleofchoice.Fro this method,get26 samples of commercial banks.The results of the analysis found that  Controlling  Shareholder  Ownership  (OWN)  andGovernment Ownership (GOV) showed a negative relationship not significant to banking performance.However, for Foreign Ownership (FOR), Board of Directors Size  (BOD), Board  of  Commissioners  Size(BOC), Proportion of Independent Commissioners (INDEP) shows a  positive  and  significant  relationship.Then for the variable Capital Adequacy Ratio (CAR) there is a significant negative relationship.
ANALISIS PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PT SEMEN GRESIK) Ita noviana; Ika listyawati
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5174

Abstract

The purpose of this study was to determine the company's ability to generate profits beforedisclosing the Corporate Social Responsibility (CSR) report and after disclosing CorporateSocial Responsibility (CSR) at PT Semen Gresik. This study uses Return On Assets as ameasure of profitability ratios. The sample uses PT Semen Gresik financial statements beforeCorporate Social Responciability (CSR) in 2003-2006 and after Corporate SocialResponciability (CSR) in 2009-2012. The data collection method used in this study issecondary data, obtained from PROPER and from the company's official website. Dataanalysis method using descriptive statistical tests, Based on the results of testing descriptivestatistics there is an increase in profitability after the Corporate Social Responciability(CSR) or Sustainability report.
Pengaruh Return on Equity, Current Ratio, Size Company dan Debt to Equity Ratio Terhadap Nilai Perusahaan Ika Listyawati; Ida Kristiana
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.47-57

Abstract

Firm value is a factor that investors consider in making investment decisions. This study examines the effect of profitability, liquidity, company size and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018.The sample used in this study consists of 34 manufacturing companies listed on the Indonesia Stock Exchange in 2014. 2014 - 2018. The sample was taken by using purposive sampling method.The variables used are Price Book Value (PBV), Return on Equity (ROE), Current Ratio (CR), Total Asset (Size) and Debt to Equity Ratio (DER). The population is all manufacturing companies listed on the Indonesia Stock Exchange as many as 34 companies during 2014-2018. The results showed that Return on Equity (ROE) had a positive and significant effect on Price Book Value (PBV), Current Ratio (CR) had a positive and significant effect on Price Book Value (PBV), Firm Size had a positive and significant effect on Price Book Value ( PBV), Dept on Equity Ratio (DER) have a negative and significant effect on Price Book Value (PBV). 
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Ika Listyawati; Rosiana Ramadhan
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5172

Abstract

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.
PENGARUH MODAL USAHA, LAMA USAHA, DAN JAM KERJA TERHADAP PENDAPATAN PEDAGANG KIOS DI PASAR BULU SEMARANG Rosiana Ramadhon; Ika Listyawati; Alfin Muslikhun
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 29, No 53 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis study aims to analyze the problem of the effect of working capital, length of business, and working hours on the income of merchants at the Bulu Semarang market. This type of research is a type of field research. The population in this study were all merchant traders at the Bulu Semarang Market. The Purposive Sampling technique and obtained samples that meet the criteria are 65 respondents. The results of testing hypothesis 1 (H1) produce working capital which has a significant positive effect on the income of merchants so that it can be interpreted that the higher the invested capital, the income of stall merchants at the Bulu Market will increase. Testing hypothesis 2 (H2) resulted in the length of business having a significant positive effect on merchant income (Y) so it can be interpreted that the longer merchants are in entrepreneurship, the income of stall merchants at the Bulu Market will increase. Testing hypothesis 3 (H3) results in working hours not affecting the income of merchants so it can be interpreted that the longer working hours of merchants, it does not affect the income of merchants at the Bulu Market. Keywords: Business Capital, Length of Business, Working Hours, Merchants Income ABSTRAKPenelitian ini bertujuan untuk menganalisis permasalahan pengaruh Modal Usaha, Lama Usaha Dan Jam Kerja Terhadap Pendapatan Pedagang Kios Di Pasar Bulu Semarang. Jenis penelitian ini adalah jenis penelitian lapangan (field research). Populasi dalam penelitian ini adalah seluruh pedagang kios di Pasar Bulu Semarang. Teknik Purposive Sampling dan didapatkan sampel yang memenuhi kriteria adalah 65 responden. Hasil pengujian hipotesis 1 (H1) menghasilkan modal usaha berpengaruh positif signifikan terhadap pendapatan pedagang, sehingga dapat diintepretasikan semakin tinggi modal usaha yang ditanamkan, maka pendapatan pedagang kios di Pasar Bulu semakin meningkat. Pengujian hipotesis 2 (H2) menghasilkan lama usaha berpengaruh positif signifikan terhadap pendapatan pedagang, sehingga dapat diintepretasikan semakin lama pedagang dalam berwirausaha, maka pendapatan pedagang kios di Pasar Bulu semakin meningkat. Pengujian hipotesis 3 (H3) menghasilkan jam kerja tidak berpengaruh terhadap pendapatan pedagang, sehingga dapat diintepretasikan semakin lama jam kerja pedagang, maka tidak mempengaruhi pendapatan pedagang kios di Pasar Bulu. Kata kunci : Modal Usaha, Lama Usaha, Jam Kerja, Pendapatan Pedagang
Pengaruh Persistensi Laba, Ukuran Perusahaan Dan Alokasi Pajak Terhadap Pearnings Quality Rosiana Ramadhon; Ika Listyawati; Alfin Muslikhun
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1081.178 KB) | DOI: 10.59581/jka-widyakarya.v1i2.242

Abstract

The purpose of this study is to examine and analyze empirically Influence Persistence of Earnings (X1), Company Size (X2), Allocation Tax (X3) on the Earnings Quality (Y) in manufacturing companies listing on the Stock Exchange. This type of research is classified as research that is causative. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2019 until 2021. The sample was determined by purposive sampling method, to obtain a sample of 10 manufacturing companies. The data used in this research is secondary data. Data collected by using documentation obtained through the official website IDX: www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of the data used is multiple regression analysis. The data obtained were then processed using descriptive statistics test, classic assumption test (Normality Test, Test Multicolinearity, Hesteroskedastisitas Test), Regression Test, Test The coefficient of determination, hypothesis test (F-test, t test) were analyzed with SPSS software elp.
ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022 Yayang Bella; Tri Purwani; Ika Listyawati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1300

Abstract

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.
Co-Authors Ida Kristiana Ita noviana Laksono Trisnantoro Muslikhun, Alfin Rosiana Ramadhan Rosiana Ramadhon Tri Purwani, Tri Yayang Bella