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Agregat: Jurnal Ekonomi dan Bisnis最新文献

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Determinasi Tarif Retribusi Pasar Tradisional dengan Pendekatan Willingness To Pay Dan Perbandingan Harga Pasar 通过支付Willingness追求和比较市场价格来确定传统市场收费率
Agregat: Jurnal Ekonomi dan Bisnis Pub Date : 2018-09-12 DOI: 10.22236/agregat_vol2/is2pp306-323
Pitri Yandri
{"title":"Determinasi Tarif Retribusi Pasar Tradisional dengan Pendekatan Willingness To Pay Dan Perbandingan Harga Pasar","authors":"Pitri Yandri","doi":"10.22236/agregat_vol2/is2pp306-323","DOIUrl":"https://doi.org/10.22236/agregat_vol2/is2pp306-323","url":null,"abstract":"The new autonomous region is generally faced with the administrative adaptation problem. The adaptation is being implemented by South Tangerang Municipality. One of the adaptations is doing traditional market governance improvement to become better by setting the tarif of retribution. In theoretically, the approach to the determinate of tarif retribution can be analyzed by the variety of approaches. Two of the most widely used is the willingness to pay and market price comparative approach. Thus, this article will use those approaches to estimate traditional market tariff retribution. The results of the estimation and its elaboration are discussed further in this article","PeriodicalId":248702,"journal":{"name":"Agregat: Jurnal Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130910174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) 无公共问责实体的财务会计标准(SAK ETAP)
Agregat: Jurnal Ekonomi dan Bisnis Pub Date : 2018-09-12 DOI: 10.22236/AGREGAT_VOL2/IS2PP399-411
Budiandru Budiandru, Shabrina Saufani Isfa
{"title":"Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)","authors":"Budiandru Budiandru, Shabrina Saufani Isfa","doi":"10.22236/AGREGAT_VOL2/IS2PP399-411","DOIUrl":"https://doi.org/10.22236/AGREGAT_VOL2/IS2PP399-411","url":null,"abstract":"This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company's accounting policies in CALK.","PeriodicalId":248702,"journal":{"name":"Agregat: Jurnal Ekonomi dan Bisnis","volume":"37 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132850075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut
Agregat: Jurnal Ekonomi dan Bisnis Pub Date : 2018-09-12 DOI: 10.22236/AGREGAT_VOL2/IS2PP354-365
Rijal Assidiq Mulyana
{"title":"Kajian Model Empiris Minat Berwirausaha Siswa SMK di Kabupaten Garut","authors":"Rijal Assidiq Mulyana","doi":"10.22236/AGREGAT_VOL2/IS2PP354-365","DOIUrl":"https://doi.org/10.22236/AGREGAT_VOL2/IS2PP354-365","url":null,"abstract":"The research was conducted to get the explanation and prove the influence of subjective norm, perceived behavioral control, and attitude toward theentreprenurial intention. the subject of research is the students of SMKN 12 Garut with the number of respondents 128 people, the analysis technique used is with the structural equations modelling. The results showed that subjective norms did not have a positive effect on perceived behavioral control, as well as on entrepreneurial attitudes. Meanwhile, subjective norm, perceived behavioral control, and entrepreneurial attitude simultaneously have no positive effect on entrepreneurial intention. but partially found a positive influence perceived behavioral control, and entrepreneurial attitudes towards entrepreneurial intention.","PeriodicalId":248702,"journal":{"name":"Agregat: Jurnal Ekonomi dan Bisnis","volume":"12 Suppl 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131195187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten) 村务管理的实施(案例研究，Tangerang区，Banten区)
Agregat: Jurnal Ekonomi dan Bisnis Pub Date : 2018-09-12 DOI: 10.22236/AGREGAT_VOL2/IS2PP344-353
Amrie Firmansyah
{"title":"Implementasi Pengelolaan Keuangan Desa (Studi Kasus Desa Rawa Burung, Kabupaten Tangerang, Banten)","authors":"Amrie Firmansyah","doi":"10.22236/AGREGAT_VOL2/IS2PP344-353","DOIUrl":"https://doi.org/10.22236/AGREGAT_VOL2/IS2PP344-353","url":null,"abstract":"Abstract \u0000This study aims to determine the implementation of village financial management covering the phases of planning, implementation, administration, reporting, and accountability. The method used in this study is a descriptive qualitative and using data research technique with an in-depth interview, observation, and documentation. Rawa Burung Village is used in this study because it has a location close to DKI Jakarta Province which is expected to have competent s in village financial management. Informants in this research are village government officers who understand the village financial management cycles. \u0000The results of this study concluded that the village financial management, in general, has been conducted accountably and transparently in accordance with the applicable rules. However, the implementation of village financial management is dominated by the head of the village government section, not the village treasurer who is supposed to the village finance management functions. This is due to the lack of standard operating procedures for village financial management, clear job description, and qualification of job competence. The low salaries in the village administration resulted in the reluctance of people to work in the village government. In addition, Rawa Burung Village does not have officers with an educational background in accounting. \u0000Keywords: village financial management, accountable, transparent","PeriodicalId":248702,"journal":{"name":"Agregat: Jurnal Ekonomi dan Bisnis","volume":"283 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122712481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Stock Split dan Pengaruhnya Pada Return Saham
Agregat: Jurnal Ekonomi dan Bisnis Pub Date : 2018-09-12 DOI: 10.22236/agregat_vol2/is2pp324-343
R. Anggraeni, Akrim Hayata
{"title":"Stock Split dan Pengaruhnya Pada Return Saham","authors":"R. Anggraeni, Akrim Hayata","doi":"10.22236/agregat_vol2/is2pp324-343","DOIUrl":"https://doi.org/10.22236/agregat_vol2/is2pp324-343","url":null,"abstract":"This study aims to determine the effect of the stock split on the Return of each company's stock. The sample using 6 companies that conduct stock split corporation activity, recorded in Indeks Saham Syariah Indonesia (ISSI) consistently during period 2012-2016 and once joined in Jakarta Islamic Index (JII). This study uses multiple regression analysis as a tool of analysis. The result of the analysis shows that simultaneously Return On Assets (ROA), Total Assets Turnover (TATO), Earning Per Share (EPS) and Price Earning Ratio (PER) produces significant influence only on ASII and TLKM stock. Partially, Price Earning Ratio (PER) variable gives significant effect to ASII, SCMA, and TLKM stock returns. While the variable Earning Per Share (EPS) produces a significant influence on ICBP stock returns.","PeriodicalId":248702,"journal":{"name":"Agregat: Jurnal Ekonomi dan Bisnis","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114886599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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