Monex Journal Research Accounting Politeknik Tegal最新文献_第2页

MODEL PENDAMPINGAN UMKM PENGOLAHAN HASIL LAUT DENGAN METODE PENDEKATAN PENDAMPINGAN TERINTEGRASI 海上运输的UMKM模型采用综合的拼接方法

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/monex.v8i1.1269

Yeni Priatna Sari, Ida Farida, Hetika Hetika

引用次数: 7

APLIKASI MODEL LOGIT UNTUK MENGETAHUI FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 基于逻辑模型的应用程序，以确定影响在印尼证券交易所上市的银行债券评级的因素

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/monex.v8i1.1083

A. Adiputra

{"title":"APLIKASI MODEL LOGIT UNTUK MENGETAHUI FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"A. Adiputra","doi":"10.30591/monex.v8i1.1083","DOIUrl":"https://doi.org/10.30591/monex.v8i1.1083","url":null,"abstract":"Obligasi merupakan surat utang jangka menengah-panjang yang dapat dipindahtangankan yang berisi janji dari pihak yang menerbitkan untuk membayar imbalan berupa bunga pada periode tertentu dan melunasi pokok utang pada waktu yang telah ditentukan kepada pihak pembeli obligasi tersebut. Investor dapat memperjualbelikan Obligasi yang dimilikinya sebelum jatuh tempo dan memperdagangkannya di pasar modal atau yang juga dikenal sebagai Bursa Efek Indonesia. Salah satu informasi yang seringkali dipertimbangkan investor dalam mengambil keputusan membeli obligasi perusahaan adalah Peringkat Obligasi. Secara umum peringkat obligasi dapat dibagi menjadi investment grade dan non investment grade. Penelitian ini berusaha untuk mengetahui faktor-faktor yang mempengaruhi peringkat Obligasi pada sektor Perbankan yang terdaftar di Bursa Efek Indonesia. Alat analisis yang digunakan adalah model Logit. Model Logistik digunakan dikarenakan variabel independen dalam penelitian ini adalah variabel binary. Penggunaan dua alat analisis nantinya akan dapat mengetahui kemampuan alat analisis tersebut dalam memprediksi peringkat obligasi. Hasil analisis menunjukkan bahwa Model Logit yang digunakan memberikan hasil yang memuaskan dalam mengestimasi model yang ada. Lebih lanjut dari hasil peneltian bahwa obligasi dari prusahaan dengan rasio profitabiltas dan ukuran perusahaan yang tinggi memiliki peluang masuk kategori investmen grade yang lebih besar. Sedangkan peluang obligasi perusahaan masuk kategori investment grade tidak dipengaruhi oleh pertumbuhan perusahaan dan likuiditas Kata Kunci : Obligasi, Peringkat Obligasi, Logit Model, Probit Model.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77237382","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

AKUNTABILITAS PENGELOAAN ALOKASI DANA DESA (ADD) TAHUN 2017 DI KABUPATEN BREBES

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1275

Andri Widianto, Erni Unggul Sedya Utami, Ririh Sri Harjanti

{"title":"AKUNTABILITAS PENGELOAAN ALOKASI DANA DESA (ADD) TAHUN 2017 DI KABUPATEN BREBES","authors":"Andri Widianto, Erni Unggul Sedya Utami, Ririh Sri Harjanti","doi":"10.30591/MONEX.V8I1.1275","DOIUrl":"https://doi.org/10.30591/MONEX.V8I1.1275","url":null,"abstract":"The granting of Village Fund Allocation is intended to support Village Government programs and activities in the fields of Government, development and empowerment. This study provides an overview of the accountability of the village fund allocation management system in the area of Brebes. Data Collection Technique conducted in this research is Interview. Data analysis uses the thinking of Miles and Huberman (2014) in (Kholmi, 2016) namely interactive model data analysis. The results of this study indicate that the stages of Planning, Implementation, Accountability and Supervision are in accordance with the Regulations Keywords: Accountability, Village Fund Allocation Normal 0 false false false IN X-NONE X-NONE /* Style Definitions */ \u0000 table.MsoNormalTable \u0000 {mso-style-name:\"Table Normal\"; \u0000 mso-tstyle-rowband-size:0; \u0000 mso-tstyle-colband-size:0; \u0000 mso-style-noshow:yes; \u0000 mso-style-priority:99; \u0000 mso-style-parent:\"\"; \u0000 mso-padding-alt:0cm 5.4pt 0cm 5.4pt; \u0000 mso-para-margin-top:0cm; \u0000 mso-para-margin-right:0cm; \u0000 mso-para-margin-bottom:8.0pt; \u0000 mso-para-margin-left:0cm; \u0000 line-height:107%; \u0000 mso-pagination:widow-orphan; \u0000 font-size:11.0pt; \u0000 font-family:\"Calibri\",\"sans-serif\"; \u0000 mso-ansi-language:EN-US;}","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"155 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87866248","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

TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAANMANUFAKTUR SEKTOR BARANG KONSUMSI DI INDONESIA TAX AVOIDANCE:印尼消费品行业的实证研究

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1263

Giawan Nur Fitria, Ria Handayani

引用次数: 6

OPTIMALISASI PENANGANAN KELUHAN PASIEN UNTUK MENINGKATKAN KEPUASAN PASIEN PADA RUMAH SAKIT 优化病人投诉治疗，以改善病人对医院的满意度

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/monex.v8i1.1273

M. Sujarwo, Subekti Subekti

{"title":"OPTIMALISASI PENANGANAN KELUHAN PASIEN UNTUK MENINGKATKAN KEPUASAN PASIEN PADA RUMAH SAKIT","authors":"M. Sujarwo, Subekti Subekti","doi":"10.30591/monex.v8i1.1273","DOIUrl":"https://doi.org/10.30591/monex.v8i1.1273","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana penanganan keluhan pasien telah dioptimalkan pada rumah sakit di kota Tegal sehingga dapat meningkatkan kepuasan pasiennya. Sampel yang digunakan dalam penelitian ini sebanyak 145 pasien rumah sakit, baik pasien rawat inap maupun pasien rawat jalan di rumah sakit-rumah sakit kota Tegal. Responden menjawab pertanyaan-pertanyaan mengenai variabel-variabel yang diteliti, kemudian dianalisis dengan menggunakan Uji Regresi Berganda menggunakan SPSS 22. Variabel-variabel dalam penelitian ini meliputi ; visibility, accesibility, dan responsiveness . Penelitian ini menunjukkan bahwa ketiga variabel berpengaruh positif dan signifikan terhadap peningkatan kepuasan pasien. Masing-masing variabel ditunjukkan dengan nilai regresi 0.348 untuk variabel visibility , 0.395 untuk variabel accesibility dan 0.233 untuk variabel responsiveness dengan tingkat signifikan sebesar 0.000 artinya kurang dari 0.05 sehingga signifikan. Sehingga pihak rumah sakit disarankan untuk mengoptimalkan; kualitas petugas customer service sehingga keluhan pasien dapat tertangani secara langsung, menyedikan layanan telepon/call center/contact center sehingga pasien dapat mengetahui informasi tentang praktek dokter, ketersediaan kamar dll , menyediakan website rumah sakit sehingga pasien dapat mengupdate informasi dan menyediakan kotak saran dan kritik sehingga pasien dapat memberikan saran dan kritik secara tertutup, memberikan layanan yang mudah kepada pasien,menangani pasien secara cepat dan tidak birokratis sehingga pasien tidak di ping pong serta karyawan, paramedis dan dokter membantu pasien dengan tanggap dan cekatan, dan pelayanan administrasi yang tidak bertele-tele. Kata Kunci : Kepuasan dan keluhan pasien, accesibility,visibility, dan responsiveness","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91382811","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

RETURN ON TOTAL ASSETS PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA 印尼证券交易所的食品和饮料公司资产总收入

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1066

I Wayan Yeremia Natawibawa, Juni Herawati

{"title":"RETURN ON TOTAL ASSETS PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA","authors":"I Wayan Yeremia Natawibawa, Juni Herawati","doi":"10.30591/MONEX.V8I1.1066","DOIUrl":"https://doi.org/10.30591/MONEX.V8I1.1066","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh total assets turnover , inventory turnover , current ratio , dan debt to total assets ratio terhadap return on total assets pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2005 – 2009. Populasi penelitian ini adalah semua perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, yaitu sebanyak 19 (sembilan belas) perusahaan. Yang terpilih sebagai sampel penelitian ini adalah sebanyak 12 (dua belas) perusahaan dari keseluruhan populasi. Dalam penelitian ini, total assets turnover , inventory turnover , current ratio , dan debt to total assets ratio merupakan variabel bebas, sedangkan return on total assets merupakan variabel terikat. Metode analisis data dalam penelitian ini adalah dengan menggunakan alat uji statistic analisis regresi linier berganda. Analisis regresi linier berganda bertujuan untuk menguji pengaruh pengaruh variabel bebas terhadap variabel terikat, baik secara simultan, secara parsial, maupun secara dominan. Hasil penelitian ini menunjukkan bahwa variabel bebas berpengaruh signifikan terhadap variabel terikat, baik secara simultan maupun secara parsial. Dari keseluruhan variabel bebas yang digunakan dalam penelitian ini menunjukkan bahwa variabel total assets turnover memiliki pengaruh dominan terhadap variabel terikat, yaitu return on total assets . Kata kunci : total assets turnover , inventory turnover , current ratio , debt to total assets ratio , dan return on total assets .","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82362637","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

ANALISIS KESEHATAN BANK DENGAN METODE CAMEL (STUDI KASUS : PT. BANK TABUNGAN NEGARA, TBK PERIODE 2011-2015) CAMEL方法银行健康分析(个案研究:国有储蓄银行TBK期2013 -2015)

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1115

R. K. Sari

{"title":"ANALISIS KESEHATAN BANK DENGAN METODE CAMEL (STUDI KASUS : PT. BANK TABUNGAN NEGARA, TBK PERIODE 2011-2015)","authors":"R. K. Sari","doi":"10.30591/MONEX.V8I1.1115","DOIUrl":"https://doi.org/10.30591/MONEX.V8I1.1115","url":null,"abstract":"Lately the term healthy or unhealthy bank is increasingly popular. Actual events, about banks such as mergers and liquidation are always linked to the health of the bank. Therefore, a bank certainly needs an analysis to know its condition after doing operational activities, especially in a certain period of time. The analysis is done here in the form of bank soundness rating. The health of a bank is a bank's ability to conduct normal banking operations and be able to full fill all its obligations well in ways in accordance with prevailing banking regulations. While the goal to be achieved in this study is to determine the financial performance of PT. Bank Tabungan Negara, Tbk reviewed based on bank health analysis using CAMEL method, 2011-2015 period. Data analysis method used here refers to comparative descriptive analysis, where the financial statements will be analysis in terms of capital, assets, management, earnings and liquidity in order to obtain comparison of results in each year, so it will appear the level of finance and performance of the bank. While the data source used in this study is secondary data in the form of documents of banking financial statements from 2011 to 2015 obtained from the website of PT. Bank Tabungan Negara, Tbk is www.btn.co.id . The results obtained are CAR, NPL, BOPO, NIM, ROA, ROE and LDR, PT. Bank Tabungan Negara, Tbk declared less healthy. This is due to a decrease in management terms. In addition, in terms of profitability (ROA and ROE) also occurred a decline that causes banks to establish reserve impairment losses due to increased ratio of non-performing loans or bad loans.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"110 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75988681","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

Analisis Kebangkrutan Perusahaan Manufaktur LQ 45 Bursa Effek Indonesia 分析iq 45市场制造公司的破产

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1089

Q. Qimyatussa’adah, Dian Kusumaningrum

{"title":"Analisis Kebangkrutan Perusahaan Manufaktur LQ 45 Bursa Effek Indonesia","authors":"Q. Qimyatussa’adah, Dian Kusumaningrum","doi":"10.30591/MONEX.V8I1.1089","DOIUrl":"https://doi.org/10.30591/MONEX.V8I1.1089","url":null,"abstract":"Penelitian ini bertujuan untuk memprediksi risiko kebangkrutan pada perusahaan manufaktur yang terdaftar pada LQ 45 Bursa Effek Indonesia. Perusahaan manufaktur menjadi objek penelitian ini karena, perusahaan manufaktur merupakan entitas yang menghadapi tantangan internal dan eksternal yang kompleks. Hal ini disebabkan oleh rangkaian aktivitas bisnis yang dijalankan oleh perusahaan manufaktur yang relatif lebih panjang daripada jenis perusahaan lainnya. Oleh karenanya, perusahaan manufaktur harus terus berupaya untuk memperbaiki tata kelolanya untuk mampu bertahan dan menjamin keberlangsungannya. Data yang digunakan dalam penelitian ini adalah data laporan keuangan seluruh perusahaan manufaktur yang terdaftar pada LQ 45 Bursa Effek Indonesia. Periode laporan keuangan yang digunakan pada penelitian ini adalah laporan keuangan tahun 20014 sampai dengan 2016.Analisis kebangkrutan pada penelitian ini akan menggunakan model penelitian yang digunakan untuk perusahaan menufaktur, yaitu Model Altman ( z-score) dan Model Springate. Penggunaan dua model dalam penelitian ini dimaksudkan untuk mengukur konsistensi hasil analisis kebangkrutan pada perusahaan manufaktur jika menggunakan model yang berbeda.","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88982188","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

PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS PADA BADAN USAHA MILIK DESA “X”) 环境会计应用于村企业管理以实现绿色会计(X村企业案例研究)

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1093

R. Wulandari, Dina Natasari, I. Faiz

{"title":"PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS PADA BADAN USAHA MILIK DESA “X”)","authors":"R. Wulandari, Dina Natasari, I. Faiz","doi":"10.30591/MONEX.V8I1.1093","DOIUrl":"https://doi.org/10.30591/MONEX.V8I1.1093","url":null,"abstract":"Abstract Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting as a source of management's responsibility information to stakeholders which also provide information about the impact of business processes entity to the surrounding environment. Information on the environmental impacts disclosed in the financial statements which are referred to as Green Accounting. This research aims to analyze the application of environmental accounting on BUMDes \"X\" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not. This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes \"X\" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes \"X\" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the policy, human resources, and infrastructure readiness of the implementing entity. . Keywords: environmental accounting, green accounting, environmental costs, financial statement, social responsibility","PeriodicalId":33716,"journal":{"name":"Monex Journal Research Accounting Politeknik Tegal","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88691296","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: 6

RANCANGAN MODEL PEMBERDAYAAN UMKM UNTUK MEMPERTAHANKAN KEARIFAN LOKAL DI KABUPATEN MAGELANG

Monex Journal Research Accounting Politeknik Tegal Pub Date : 2019-01-31 DOI: 10.30591/MONEX.V8I1.1087

E. Panggiarti, Supanji Setyawan

引用次数: 1