Anis Rachma Utary
Mulawarman University

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The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia) Utary, Anis Rachma
Journal of Economics, Business, and Accountancy | Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.267

Abstract

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.
KONSEP KONVERGENSI IFRS DI INDONESIA Apakah berdampak dengan Kualitas Laba dan Prilaku Manajer dalam melakukan Perataan Laba (suatu telahaan Kualitatif Fenomenologi) Utary, Anis Rachma
DEDIKASI Vol 32, No 1 (2015)
Publisher : Prodi Ilmu Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.4 KB)

Abstract

This study is the qualitative one by Fenology approach which discribes deeper action of the process of IFRS which welknown as the standard of international accounting finance.  There are many effects of it will appear by convergency which one of is the profit quality from the finance report  and the behaviour of the manager in manipulation of the profit or the smoother word as known the profit average. The study by qualitative approah uses some informants as the human resource in the issue of this convergency. The informants used among are academic level, students, the  those who are company managers and the finance managers.  After introducing IFRS the level of the profit management becomes lower, the relevance of the value higher the  and the aquasition of the loss more exact time, compared with before the transisition PSAK GAAP.  Then even the adoption of the IFRS in the first year is worse which is caused by the transisition cost to the IFRS. But the quality of the company finance will improve in the following period
Analisis pengaruh pengeluaran pemerintah daerah sektor pendidikan dan kesehatan serta infrastruktur terhadap tingkat pengangguran serta tingkat kemiskinan Mardiana, Mardiana; Militina, Theresia; Utary, Anis Rachma
INOVASI Vol 13, No 1 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jinv.v13i1.2437

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pengeluaran pemerintah sektor pendidikan, kesehatan, dan infrastruktur terhadap tingkat pengangguran dan tingkat kemiskinan di Provinisi Kalimantan Timur. Data yang digunakan dalam penelitian ini adalah data sekunder pada tahun 2006-2015. Alat analisis yang digunakan adalah analisis jalur (path analisis). Perangkat lunak yang digunakan untuk melakukan analisis adalah IBM SPSS Versi 17.0. Hasil Penelitian menunjukkan bahwa dalam mempengaruhi tingkat pengangguran, Pengeluaran anggaran bidang pendidikan berpengaruh langsung dan tidak signifikan dengan nilai pengaruh -0.570 dan signifikansi 0,216 > 0,050. Pengeluaran anggaran bidang kesehatan berpengaruh langsung dan signifikan dengan nilai pengaruh -0,800 dan signifikansi 0,047 < 0,050. Pengeluaran anggaran bidang infrastruktur berpengaruh langsung dan tidak signifikan dengan nilai pengaruh -0,013 dan signifikansi 0,970 > 0,050. Dalam mempengaruhi tingkat kemiskinan, Pengeluaran anggaran bidang pendidikan berpengaruh langsung dan tidak signifikan dengan nilai pengaruh 0,239 dan signifikansi 0,623 > 0,050. Pengeluaran anggaran bidang kesehatan berpengaruh langsung dan signifikan dengan nilai pengaruh -0,888, dan signifikansi 0,033 < 0,050. Pengeluaran anggaran bidang infrastruktur berpengaruh langsung dan tidak signifikan dengan nilai pengaruh -0,075, dan signifikansi 0,826 > 0,050. Pengangguran Terbuka berpengaruh langsung dan tidak signifikan dengan nilai 0,248 dan signifikansi 0,555 > 0,050. Dalam Mempengaruhi Tingkat kemiskinan melalui Tingkat pengangguran, Pengeluaran anggaran sektor pendidikan berpengaruh tidak langsung dan tidak signifikan dengan nilai pengaruh -0,14136. Pengeluaran anggaran bidang kesehatan berpengaruh tidak langsung dan signifikan dengan nilai -0,1984. Pengeluaran anggaran bidang infrastruktur berpengaruh tidak langsung dan tidak signifikan dengan nilai -0,003224.
Pengaruh produk domestik regional bruto dan inflasi terhadap dana pihak ketiga serta penyaluran kredit Noor, Aspyan; Utary, Anis Rachma; Fitriadi, Fitriadi
INOVASI Vol 13, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jinv.v13i2.1502

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Penelitian kuantitatif deskriptif ini bertujuan untuk menganalisis pengaruh Produk Domestik Regional Bruto (X1) dan Inflasi (X2) terhadap Dana Pihak Ketiga (Y1) dan penyaluran Kredit (Y2) pada Bankaltim di Propinsi Kalimantan Timur. Data deret waktu untuk penelitian ini adalah: Produk Domestik Regional Bruto dan Inflasi yang diperoleh dari data Biro Statistik, dan Dana Pihak Ketiga dan Distribusi Kredit yang diberikan oleh Bankaltim, mulai dari tahun 2006 sampai 2013. Data tersebut kemudian dianalisis dengan cara Analisis Jalur dengan bantuan Perangkat Lunak SPSS. Hasil penelitian menunjukkan bahwa Produk Domestik Regional Bruto dan Inflasi berpengaruh positif langsung terhadap variabel Dana Pihak Ketiga, dan Variabel Distribusi Kredit. Pengaruh tidak langsung Produk Domestik Bruto dan Inflasi terhadap Penyaluran Kredit juga positif namun tidak signifikan. Dan akhirnya, Dana Pihak Ketiga menunjukkan efek langsung positif yang tidak signifikan terhadap Penyaluran Kredit di Bankaltim.
Analisis manufacturing cycle effectiveness (mce) dalam mengurangi non value added activities Putri, Noviana; Utary, Anis Rachma; Nadir, Maryam
JURNAL MANAJEMEN Vol 8, No 2 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v8i2.1194

Abstract

The purpose of this research is to know the effectiveness of the activities of production process in reducing Non Value Added Activities to Palm Oil Mill PT. Waru Kaltim Plantation in produce Crude Palm Oil (CPO) and Palm Kernel (PK), where the activities of production process consist of Non Value Added Activities and Value Added Activites the review of the Cycle Time and Tandan Buah Segar (TBS) process to Palm Oil Mill. The analysis tools used in this research is Manufacturing Cycle Effectiveness (MCE), that is analyze the effectiveness of production process to reducing or eliminating Non Value Added Activities and do improvement Value Added Activities by using analysis of activity. Analysis of activity in the manufacturing is the Cycle Time, consist of: processing time, inspetion time, moving time, and waiting time/storage time. The results show that the activities of Palm Oil Mill PT. Waru Kaltim Plantation in producing Crude Palm Oil (CPO) and Palm Kernel (PK) are still not ideal. It is shown by the Manufacturing Cycle Effectiveness (MCE) to Crude Palm Oil (CPO) and Palm Kernel (PK) value for the 2014 is 92% and value for the 2015 is 89%. The Manufacturing Cycle Effectiveness (MCE) percentage can be used by the management of Palm Oil Mill PT. Waru Kaltim Plantation for making a plan of reducing and eleminating Non Value Added Activities and doing improvements toward value added activities.Keyword: Manufacturing Cycle Effectiveness, Non Value Added Actiivties, and Value Added Activities.
Peramalan jumlah produksi tanaman kelapa sawit dengan menggunakan metode arima (autoregressive integrated moving average) Elvani, Sendy Parlinsa; Utary, Anis Rachma; Yudaruddin, Rizky
JURNAL MANAJEMEN Vol 8, No 1 (2016)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v8i1.1189

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This research aims to apply ARIMA method in predicting and estimating the amount of palm oil crop production for the next period. This research object is the amount of palm oil crop productionin the form of bunches whereas the data used is the historical data from the amount of palm oil crop production on January 2013 to December 2015. The results from this research showed that there are some models which can be used to predict, ARIMA (3,1,3), ARIMA (3,1,1), ARIMA (3,1,2), ARIMA (2,1,3). From the fourth model, ARIMA (3,1,1) model is the best model and the most feasible model to forecast with the smallest value of AIC and SIC. The forecasting results increased from the previous period.  The forecasting result for 2016 amounted 25.905,506 tonnes and for 2017 amounted 33.260,761 tonnes.Keyword: Forecasting, Palm Oil Production, ARIMA.
THE EFFECT OF COMMODITY PRICE ON INDONESIA RUPIAH EXCHANGE RATE AND DOW JONES INDEX ON INDONESIA STOCK EXCHANGE Oktavia, Siti Hernita; Utary, Anis Rachma; Defung, Felisitas
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 5 No. 2 (2018)
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.5.2.809.109-118

Abstract

Capital market is one of today's economic instruments that has developed very rapidly. One way to measure the performance of capital market is through stock index. There are many affecting factors to the stock index, such as domestic interest rates, foreign exchange rates, international economic conditions, the country's economic cycle, inflation rates, tax regulations, the amount of money in circulation (M. Samsul, 2008). The purpose of this study is to analyze the effect of Oil Prices, World Gold Prices, Exchange Rate of Indonesian Rupiah, and Dow Jones on IHSG (Indonesia Stock Exchange). We used analytical method with multiple regression analysis performed with SPSS 24 to conduct the study. In advance to applying multiple regression analysis, we administered a classic assumption test. This is necessary to make the regression equation is BLUE (Best, Linear, Unbiased, Estimator). Results of data analysis showed that Gold Price and Indonesia Rupiah Exchange rate negatively affected the Indonesia Stock Exchange; the Oil Prices and Dow Jones index also had a positive effect on Indonesia Stock Exchange. The value of adjusted R square is 59.7%. This means that by 59.7% Indonesia Stock Exchange movement can be predicted from the movement of the independent variables.
Pengaruh struktur modal dan pertumbuhan perusahaan serta harga komoditas terhadap profitabilitas dan nilai perusahaan pada industri pertambangan batu bara di indonesia Amanda, Rafly; Utary, Anis Rachma; Defung, F.
JURNAL MANAJEMEN Vol 10, No 2 (2018)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v10i2.4068

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal dan pertumbuhan perusahaan serta harga komoditas terhadap profitabilitas dan nilai perusahaan. Pengujian hipotesis menggunakan analisis Partial Least Square, dengan alat bantu aplikasi SmartPLS Ver 2.0. Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif signifikan terhadap profitabilitas, struktur modal berpengaruh negatif tidak signifkan terhadap nilai perusahaan, pertumbuhan perusahaan berpengaruh negatif signifikan terhadap profitabilitas, pertumbuhan perusahaan berpengaruh positif signifikan terhadap nilai perusahaan, harga berpengaruh positif signifikan terhadap profitabilitas, harga berpengaruh positif signifikan terhadap nilai perusahaan, struktur modal berpengaruh negatif tidak signifikan terhadap nilai perusahaan melalui profitabilitas, pertumbuhan perusahaan berpengaruh negatif tidak signifikan terhadap nilai perusahaan melalui profitabilitas, dan harga berpengaruh positif signifikan terhadap nilai perusahaan melalui profitabilitas.
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia) Utary, Anis Rachma
Journal of Economics, Business & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.267

Abstract

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.
Anteseden yang mempengaruhi pendapatan dan profitabilitas pdam di kalimantan timur Mintarti, Sri; Utary, Anis Rachma; Ulfah, Yana
INOVASI Vol 15, No 1 (2019)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jinv.v15i1.4431

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh Peningkatan pelanggan dan distribusi air bersih serta Aset terhadap Pendapatan dan Profitabilitas PDAM di Kalimantan Timur. Objek penelitian ini dilakukan di PDAM Tirta Kencana Samarinda, PDAM Tirta Mahakam Kutai Kartanegara, PDAM Tirta Manggar Balikpapan dan PDAM Tirta Tuah Benua Sangatta. Sampel data penelitian menggunakan time series data selama 10 sehingga sampel penelitian sebanyak 40 sampel data yang terdiri dari data pelanggan, distribusi air bersih , data Aset dan data Pendapatan serta Profitabilitas di 4 PDAM yang dijadikan obyek penelitian. Adapun Alat analisis yang digunakan untuk menganalisis data dengan model regresi berganda. Hasil analisis dan pengujian hipotesis menyimpulkan bahwa secara parsial Jumlah pelanggan, berpengaruh positif dan signifikan terhadap Pendapatan dan Profitabilitas PDAM di Kalimantan Timur. Distribusi air ke pelanggan PDAM berpengaruh negatif dan signifikan terhadap Pendapatan dan Profitabilitas PDAM di Kalimantan Timur. Aset yang digunakan operasional PDAM terpengaruh positif dan signifikan terhadap Pendapatan PDAM di Kalimantan Timur, tetapi berpengaruh negatif dan tidak signifikan terhadap Profitabilitas PDAM di Kalimantan Timur. Pendapatan berpengaruh positif dan signifikan terhadap Profitabilitas PDAM di Kalimantan Timur. Secara simultan jumlah pelanggan, Distribusi air dan aset berpengaruh terhadap Pendapatan, demikian juga terhadap Profitabilitas PDAM. Untuk meningkatkan Profitabilitas PDAM perlu pengawasan dan pengendalian distribusi air yang hilang yang tidak tercatat dalam rekening meter yang sering dikenal dengan tingkat kebocoran Air PDAM. Tingkat kebocoran air rata-rata di atas ketentuan 20%. Dengan penekanan tingkat kebocoran yang diikuti dengan penyesuaian tarif air bersih dapat meningkatkan Pendapatan dan Profitabilitas PDAM di Kalimantan Timur.