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Menampilkan 51–59 dari 59 artikel
FAKTOR YANG MEMPENGARUHI PENCIPTAAN BUDGETARY SLACK (Studi Empiris pada SKPD Kota Surakarta)
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 6
, No 2
(2017)
This study aims to analyze the influence of obedience pressure factors, budget participation and perceptions of responsibility have an influence on the creation of budgetary slack. Based on the results of this study can give thought and consideration in determining the policy of obedience pressure, budget participation and perceptive responsibility factors so as to minimize the occurrence of budget slack.
Hypothesis testing in this study using multiple regression ana...
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Pelatihan Pengajaran Bahasa Inggris Interaktif Bagi Guru TK/KB ‘Aisyiyah Bustanul Athfal II Purworejo
Surya Abdimas
Vol 1
, No 1
(2017)
Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk membantu guru-guru dalam mengajarkan bahasa Inggris di TK/KB ‘Aisyiyah Bustanul Athfal II Purworejo kabupaten Purworejo untuk menemukan, membuat dan mengaplikasikan materi kegiatan belajar-mengajar bahasa Inggris secara interaktif dan sesuai dengan usia anak-anak. Untuk mencapai tujuan tersebut metode pelatihan adalah dengan melalui workshop dan pendalaman teori. Sasaran Pengabdian Kepada Masyarakat ini adalah para guru TK/KB ‘Ai...
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KONTROVERSI PERATURAN PERUNDANGAN DALAM ACCRUAL ACCOUNTING
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 5
, No 2
(2016)
There are basic problems in the accrual accounting system application: some rules has supported the adoption of accrual accounting, but another still based on cash basis. The differences are in budgeting, income recognition, expenditure recognition, prepaid expenditure recognition, tax receivables recognition, unearned revenues recognition, and expenditure payable recognition. This paper examine the problems. The writer analyze that beside of the rules gaps, considerations of...
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KINERJA KEUANGAN DAN RISIKO SISTEMATIS PERUSAHAAN MERGER
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 11
(2016)
Purpose of this research were to determine financial performance and systematical risk of the merged companies. This research based on social research. Purposes sampling used to identify the research samples in which related or unrelated characteristic. Hypothesis of this research tested by statistical method. There were two kinds of samples in this research: (1) companies with related merger; (2) companies with unrelated merger. The research results stated that; (1) there was a significant diff...
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DETEKTOR FINANCIAL DISTRESS PERUSAHAAN PERBANKAN INDONESIA
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 4
, No 1
(2015)
This research aims to determine the effect of the CAMEL ratio in detecting financial distress in banking companies in Indonesia. The CAMEL ratio consists of CAR(Capital Adequacy Ratio), ROE (Return On Equity), ROA (Return On Assets), NPL (Non Performing Loan), LDR (Loan To Deposit Ratio), and BOPO (operational expense tooperational income). Purposive sampling method used in this research. The number of samples obtained were 31 banking companies, divided in two categories: 25 banks...
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HISTORY ANALISIS KASUS PORTOFOLIO DENGAN METODE CAPITAL ASSET PRICING MODEL ATAS SAHAM INDUSTRI PERBANKAN DI PT. BES DENGAN PT BEI
Jurnal Ekonomi dan Kewirausahaan
Vol 14
, No 2
(2015)
This research aims at: 1) in order to apply the concept of Capital Asset Pricing Model (CAPM) in the investment banking industry shares that go public in the company Surabaya Stock Exchange; 2) to find out which stocks can form optimal portfolio. Modern portfolio theory was first introduced formally by Dr. Harry M. Markowitz in the 1950s. Basically this portfolio theory is a theoretical framework for selecting the optimum portfolio-portfolio systematically. The literal sense is a set of portfoli...
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IMPLEMENTASI SISTEM AKUNTANSI DAN PELAPORAN KEUANGAN ACCRUAL BASED DI SEKTOR PUBLIK
Jurnal Ekonomi dan Kewirausahaan
Vol 14
, No 1
(2014)
Accrual accounting implementation in public sector has been a hot issue for recent decades. Many countries in the world have choose to implement accrual accounting and financial reporting as their financial management reform. This phenomenon has been debated spread away in public management and education literatures. These debate relate on the implementation and the impact of implementation in financial government governance. This article gives a little overview of accrual accounting implementat...
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ENTREPRENEURSHIP MAHASISWA FAKULTAS EKONOMI
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 3
, No 2
(2014)
his research aimed to analyze the point of view about entrepreneurship of students in economic faculty. Respondents of this research were many students in alleconomic colleges/ universities in Surakarta. This case study analyzed with regression analysis. The research result showed that desire in business and support of family andsocial life have a positive and significant influence in entrepreneurship decision making of economics students after graduated. Support of family and soc...
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PROFITABILITAS PERBANKAN SYARIAH
Jurnal Ekonomi Bisnis dan Kewirausahaan
Vol 3
, No 1
(2014)
This studyaimed toanalyze theeffect ofSize, Total Equity to Total Assets, Total Loans to Total Assets, Total Deposits to Total Assets on ROA(Return on Assets) onBankSyariahIn Indonesia. Purposive sampling method used in this research study. There were two syariah banks in this research. The research samples werein the form ofsecondary data. The data was listedinthe Indonesia Stock Exchangeduring period2009-2013. The statistical method usedtotest the hypothesisin this study wa...
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