SWL-Economic
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Browsing SWL-Economic by Author "Hasan, Amir"
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Item ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PROFITABLITAS EICUITAS (ROE) PERUSAHAAN PAPA INDUSTRI TEKSTIN DI PASAR MODAL INDONESIA(2014-03-03) Hasan, AmirPenelitian ini bertujuan untuk ntengetahui; 1) pengaruh faktor-faktor Operating Return on Assets (ORA), Financial Leverage, Bully, Pinjaman, dan Pajak Perseroan mempunyai pengaruh secara signifikan terhadap perkembangan profitabilitas ekuitas. 2) Faktor dominan yang mempengaruhii profitabilitas ekuitas pada perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Penelitian ini menggunakan data sekunder terhadap 5 (lima) perusahaan yang dipilih secara "purposive-sampling" dari 14 perusakaan industri tekstil yang masuk Pasar Modal Indonesia. Data yang terkumpul disusun secara tabulator kemudian dianalisis menggunakan model regresi linier ganda dengan terlebih dahulu menggabungkan antara data cross section dan data time-series sebanyak 5 perusahaan sampel yang diteliti. Hasil penelitian menunjukkan : (I) faktor-faktor berupa OROA, Financial Leverage, Bunga Pinjaman, dan Pajak Perseroan secara bersama-sama menunjukkan adanya pengaruh yang signifikan/bermakna terhadap perkembangan profitabilitas ekuitas perusahaan-perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Hal ini ditunjukkan oleh hasil F-ratio = 16,847> F-tabel pada taraf nyata 95% = 2,87. Disamping itu nilai R2= 0,7711 atau 77,11%. (2) Diantara keempatvariabel bebas yang diteliti yaitu : OROA, Financial Leverage, Bunga Pinjaman dan Pajak Perseroan, secara signifikan variabel OROA mempunyai pengaruh dominan terhadap perkembangan profabilitas ekuitas perusahaan - perusahaan industri tekstil yang masuk Pasar Modal Indonesia. Karena hasil r parsial variabel OROA mencapai 0,5586 atau sebesar 55,86% dan t-hitung sebesar 5,031 > t-tabel = 2,09. Kemudian setelah dianalisis lebih lanjut unsur dominam yang berpengaruh terhadap OROA adaLah Assets Turnover (ATO), khususnya mengenai volume sales relatif masih rendah jika dibandingkan dengan Total Assets.Item ANALISIS PENGARUH RATIO KEUANGAN TERHADAP PEROLEHAN LABA KOPERASI PEGAWAI NEGERI DI KOTAMADYA PEKANBARU(2014-03-03) Hasan, AmirThis research studies about the influence of the change composition of the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over towards the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. This also aims at finding out what factors have the most dominant influence on the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality. The analysis applied in this resarch was the multiple linear regression method with 5 (five) variabels consisting of 4 (four) independent variables and 1 (one) dependent variable. The conduct of this research was based on two hypotheses. Firstly, it was assumed that the achievement of profit by the cooperative of government civil servants in Pekanbaru Municipality was simultaneously influenced by the percentage of composition change in the current asset to the current ratio, the total debt to the equity ratio, the net earning power to the total asset, and the net sale to the total asset turn over. Secondly, the profit achievement at the cooperative of government civil servants in Pekanbaru Municipality was dominantly influenced by the percentage of composition change in the net earning power ratio to the total asset. After conducting the test, the result proved the first and second hypotheses giving the significant meaning that the financial ratios were dominant in measuring and influencing the profit achievement at the cooperative of government civil servants.Item AN ANALYSIS ON THE APPLICATION OF ACCOUNTING RESPONSIBILITY SYSTEM IN THE COMPANY OF DOMESTIC PRIVATE INVESTMENT IN PEKANBARU MUNICIPALITY(2014-03-03) Hasan, AmirThe objective of this research is to look at the role of the application of the accounting responsibility system as well as the process of evaluating the manager's management of Pekanbaru Domestic Private Investment company in improving the company's efficiency. In line with the problem and the objective mentioned above, a hypothesis is made as follows: there is no different application of the accounting responsibility system as a means of evaluating the management of Domestic Private investment company in Pekanbaru. The analysis is based on both primary and secondary data. Primary data were collected by using a questionaire handed out to 20 respondents within the company. And secondary data were taken from Riau Statistic Office, Riau Domestic Investment Coordinating Board and from other related institutions. The analysis technique used is a statistical test, namely Chi - Square test. By 5 % significance level the statistical test of Chi-Square shows Xo =- 18,256, which is smaller than TX = 21,03, this means there is no different application of accounting responsibility system in the evaluation of the management within the units of Pekanbaru DPIM company. This finding suggests these units be involved in sorting out their own budgets. Consequently. The managers of each organization unit including all managerial levels within the company would be motivated to realize any stipulated programs.Item ECONOMIC MACRO INFLUENCE STUDY, CAPITAL, AND LIQUIDITY TO FINANCIAL PERFORMANCE AT LOCAL DEVELOPMENT BANK IN INDONESIA BEFORE AND AFTER AREA AUTONOMY(2014-03-03) Hasan, Amir; Anuar, Khairul; Ismail, Abdul GhafarPurpose of this research is to know influence macro economic, capital, and liquidity to fmancial performance at local development bank (BPD) in ndonesia.This research is research explanatory, with research unit of all (population) Local Development Bank in Indonesia. Based on Indonesia Bank data there are 26 local development bank in Indonesia. Data collecting is done by using secondary data in the form of publication financial statements of local development bank of all Indonesia from the year 1996 until the year 2005 (during 10 years). Financial statements obtained from Indonesia bank head office and research bureau info bank. Research type applied is the causal relation by using census and secondary’s data collecting and data analysis done through structural equation model (SEM). Result of this research indicates that: I) macro variable of chartered investment counsel either before and also after area autonomy shows different result, before area autonomy doesn’t have an effect on significant to financial performance, while after area autonomy influential significant; 2) variable capital influential significant to financial performance before area autonomy, while after area autonomy doesn’t have an effect on significant; 3) variable liquidity before area autonomy influential significant to financial performance, and after area autonomy doesn’t have an effect on significant.Item The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau)(International Journal of Economic Research, 2017-10-26) Azlina, Nur; Hasan, Amir; DesmiyawatiThe purpose of this study is to find the effectiveness of village funds management measured by target, on time, and responsibility of village management funds. This is qualitative study with phenomenology methods. This study is performed at villages in coastal areas in Riau, in this case were villages in Bengkalis Regency. The results show that the village fund disbursed by the government to villages has been managed by almost the village villagers who have not been done by village development. While in the village fund distribution is still often late, it was due to the limited human resources. All activities funded by the village reported by village in a form of report the village realization fund. To make this report, the village still assisted by the accounting supporting (staff from regency). The result of this research is to collect priority of villagers needs before budgeting process, and training the village staff to be independent in making financial reportsItem THE SUCCESS FACTORS OF FINANCIAL PERFORMANCE OF BANK PEMBANGUNAN DAERAH (BPD), INDONESIA BEFORE AND AFTER AUTONOMY(2014-06-11) Hasan, Amir; Daud, Norzaidi MohammadThis study aims is to determine the success factors of financial performance of Bank pembangunan Daerah Indonesia before and after autonomy. The population for this study consists of 260 units analysis of financial statements from 26 banks (BPD) in Indonesia during 10 years. This study found the following results. First, the macroeconomic variable has no significant relationship with financial performance, both before and after the autonomy (-0.0407 and 0.1606). Second, the capital has significant relationship with market risk both before and after the autonomy (0.3141 and 0.3262), and capital has significant relationship with financial performance before the autonomy (0.4140) and no significant relationship with after the autonomy (0.0612). Third, the asset quality has no significant relationship with market risk (0.0511), but it was significant relationship with financial performance, prior the autonomy. Meanwhile, the period after the autonomy, the asset quality has significant relationship with market risk and financial performance (0.2995 and 0.1331). Fourth, the liquidity has significant relationship with market risk both before and after the autonomy (0.4330 and 0.2087), and the liquidity also has significant relationship with financial performance, both before and after the autonomy (0.2312 and 0.2362). Fifth, market risk has significant relationship with financial performance, both before and after the autonomy (0.3251 and 0.5389), and the sixth, also found that unlicensed interpretation kewangan after regional autonomy means to qualities of BPD after regional autonomy was also better than before autonomy. Furthermore, the results of this study explained that the capital played an important role on Bank Pembangunan Daerah financial performance in Indonesia both before and after the autonomy. Therefore, it is important to strengthen the bank's capital in order to further enhance its soundness.