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KEPERCAYAAN SEBAGAI MEDIASI HUBUNGAN CORPORATE IMAGE TERHADAP LOYALITAS PELANGGAN MOBIL LOW MPV Nurfarida, Iva Nurdiana; Dianawati, Eris
Jurnal Ekonomi MODERNISASI Vol 12 No 3 (2016): Oktober
Publisher : Fakultas EKonomika dan Bisnis Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v12i3.1442

Abstract

The program's cost environmentally friendly cars or Low MPV (LCGC) issued by the Indonesian government to bring the impact of the availability of consumer choices Indonesia to buy a car at a bargain price. The challenge is whether consumers have confidence that the car MPV although low cost but still quality. Nearly all car manufacturers to get the car with this type so that competition in the automotive business has become very competitive. This study aims to determine causality corporate image to build customer trust and customer loyalty Low MPV car. The study was conducted on customers of Toyota cars, with the number of respondents 150, using accidental sampling and technique using path analysis. The results that the corporate image has a direct influence on the increase in customer loyalty, as well as striving indirectly through increased customer confidence LCGC Toyota. Manufacturer Toyota has the advantage of the corporate image of the customer against Toyota is high, so the products LCGC Toyota produced can be accepted by consumers for consumers / customers have a loyalty to Toyota, meaning that the high corporate image car customers LCGC  Toyota lead to customer loyalty. Another result of this study that the corporate image is also able to increase customer confidence LCGC Toyota subsequent impact on improving customer loyalty, meaning that belief becomes a mediation of the causal relationship of corporate image on customer loyalty.
RETURN SAHAM : PRICE TO BOOK VALUE (PBV), RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN UKURAN PERUSAHAN PADA PERUSAHAAN FOOD AND BEVERAGE Azizah, Siti Nur; Hariani, Lilik Sri; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4241

Abstract

The purpose of this study was to determine the effect of financial ratios, among others: Price to Book Value (PBV), Return On Assets (ROA), Return On Equity (ROE) and company size on stock returns, both simultaneous and partial balance. This research was conducted using a sample of 12 food and beverage companies on the Indonesia Stock Exchange by determining the sample taken (purposive sampling) because there were certain considerations over a 4-year period (2014-2017). This study uses multiple linear regression methods with the SPSS 22 program. The results of this study indicate that there is simultaneously an influence between Price to Book Value (PBV), Return On Assets (ROA), Return On Equity (ROE) and company size on stock returns. And partially Price to Book Value (PBV) and Return On Assets (ROA) have no effect on stock returns, while Return On Equity (ROE) and company size on stock returns have a significant effect on stock returns.
Pengaruh Kebijakan Dividen, Kebijakan Hutang Terhadap Harga Saham Dan Nilai Perusahaan Sebagai Variabel Intervening (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Lisnawati, Ika; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4226

Abstract

This study aims to determine the effect of dividend policy, debt policy on stock prices and company value as an intervening variable. In research using quantitative data types with secondary data sources. Samples obtained in this company were 31 manufacturing companies using purposive sampling method. Data collection techniques from books, internet, journals, and previous thesis. The variables used are dividend policy variables proxied with dividend payout ratio (DPR), and debt policy proxied debt to equity ratio (DER) as an independent variable, stock prices are proxied by Price Earning Ratio (PER) as the dependent variable, and company value Price book value (PBV) is proxied as an intervening variable. Data analysis techniques use the path test (path). The results of this partial research show that dividend policy (DPR) and debt policy (DER) have a significant positive effect on company value (PBV), company value (PBV) and dividend policy (DPR) which have a significant positive effect on stock prices (PER), and debt policy (DER) has no significant effect on stock prices. The results of the path test result show that the dividend policy (DPR) on the share price (PER) through the company value (PBV) has a significant indirect effect on the stock price (PER) and the debt policy (DER) on the stock price (PER ) through the company's value (PBV) there is no significant indirect effect on stock prices (PER).
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Kebijakan Dividen Kas (Studi Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Putra, Harrys Amdana Andika; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4222

Abstract

This study aims to determine how much influence the profitability, liquidity, and leverage of cash dividend policy. This research uses descriptive quantitative data types and secondary data sources. The sample of this research were 49 real estate and property companies using a sampling technique with purposive sampling. Data collection techniques from the internet, journals, books, articles, and previous thesis. The variables used are independent variables including profitability using the formula of NPM, ROI, and ROE ratio, liquidity using the formula of QR and CR ratio, and leverage using the DAR and DER ratio formula. Whereas the cash dividend policy uses the cash dividend formula divided by the number of company shares. The data analysis technique used is multiple linear regression. The results of this study indicate that the profitability which is posited by return on investment (ROI), and leverage which is predicted to be a debt to asset ratio (DAR) and debt to equity ratio (DER) partially have no significant effect on cash dividend policy. However, profitability proxied by net profit margin (NPM) and return on equity (ROE), liquidity which is proxied by current ratio (CR) and quick ratio (QR) has a significant positive effect on cash dividend policy. While simultaneously NPM, ROI, ROE, CR, QR, DAR, and DER significantly influence cash dividend policy.
ANALISIS KINERJA APBD DENGAN PENGUKURAN VALUE FOR MONEY PEMERINTAH KOTA MALANG (TAHUN PERIODE 2011-2015) Ulfa, Evi Indana; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4215

Abstract

This study aims to analyze to find out how to measure the effectiveness of the Malang City's APBD (Local Government Budget), to find out whether the Malang City's APBD (Local Government Budget) is quite effective and to find out how to measure the Malang City Government's accounting effectiveness. This research uses quantitative research methods. The data used in this study are secondary data, that is data already available from official documents of the Malang city government. Data collection techniques used by researchers is by logging data. Results of research The effectiveness level of Malang City's APBD (Local Government Budget) in 2011-2015 was very effective, because the average was 103.27 percent, greater than the specified criteria, which is at least 90 percent, the level of efficiency of the Malang City's APBD (Local Government Budget) in 2011-2015 was less efficient, because it was average -The rate of 105.26 percent is greater than the specified criteria, which is a maximum of 80 percent, when viewed from how much the proportion of PAD can contribute to regional income, the level of financial capability of the Malang City Government in 2011-2015 is less able, because on average 13.03 percent is far less than the specified criteria, which is a minimum of 40 percent and when viewed from how much PAD can sustain regional spending, the level of financial capability of Malang City Government in 2011 - 2015 is less able, because the average is 12.17 percent smaller than the specified criteria, which is a minimum of 40 percent.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA PENERIMAAN KAS DI KOPPAS CITRA KARTINI SENGGRENG Agustin, Wiendhy Sri; Sulistyo, Sulistyo; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2015): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Sistem Pengendalian Internal Penerimaan Kas pada setiap unit di Koppas Citra Kartini. Metode analisis yang digunakan untuk meneliti Indikator Sistem Pengendalian Internal adalah Struktur Organisasi yang memisahkan tanggung jawab fungsional, Sistem Otorisasi dan Prosedur Pencatatan, Praktik yang sehat,dan karyawan yang mutunya sesuai dengan tanggung jawab fungsional, sedangkan untuk meneliti penerimaan kas prosedur penerimaan kas penjualan tunai dan penerimaan kas penjualan piutang, Langkah yang digunakan adalah antara lain reduksi data, penyajian data, dan mengambil kesimpulan. Hasil penelitian ini menunjukkan bahwa penerapan sistem pengendalian internal pada penerimaan kas di Koppas Citra Kartini sudah baik meskipun masih terdapat penerapan yang tidak sesuai dengan teori seperti pendidikan karyawan yang masih belum sesuai dengan mutu bidang pekerjaannya, dan kinerja penerimaan kas masih ada unit yang penerimaan kas nya menurun dikarenakan kurangnya menerapkan prosedur yang benar, untuk peneliti selanjutnya diharapkan dapat menambah variabel lainnya dan pada perusahaan yang berbeda untuk mengetahui seberapa jauh perusahaan menerapkan Sistem Pengendalian Internal Pada Penerimaan Kas dengan baik.
PENGARUH KESADARAN WAJIB PAJAK (TAX CONSCIOUNESS), KEJUJURAN WAJIB PAJAK (TAX HONESTY), KEMAUAN MEMBAYAR DARI WAJIB PAJAK (TAX MINDEDNESS), KEDISIPLINAN WAJIB PAJAK (TAX DISCLIPNE) TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Tax Complience) Beti, Agustina; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2016): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh secara parsial dansimultan kesadaran wajib pajak (tax consciounees), kejujuran wajib pajak (tax honesty), kemauanmembayar dari wajib pajak (tax mindedness), kedisiplinan wajib pajak (tax disclipine) terhadaptingkat kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Kepanjen. Penelitianini menggunakan pendekatan kuantitatif. Teknik pengumpulan data dengan menggunakan kuesioner denganjumlah sampel 398 wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Kepanjen. Metode analisisdata yang digunakan adalah analisis regresi linier berganda dengan beberapa pengujian yang dilakukan yaituuji validitas, uji reliabilitas, uji asumsi klasik, dan uji hipotesis. Hasil analisis dari penelitian ini bahwasannyakesadaran wajib pajak (tax consscoiunees), kejujuran wajib pajak (tax honesty), kemauan membayar dari wajibpajak (tax mindedness), kedisiplinan wajib pajak (tax disclipine) terhadap tingkat kepatuhan wajib pajak orangpribadi berpengaruh positif secara parsial dengan p < 0,05 atau thitung > ttabel. Berpengaruh secara simultanbahwasannya semua variabel independen memiliki nilai sig < 0,05 atau Fhitung > Ftabel, sehingga dapat diambilkesimpulan bahwasannya Ho ditolak dan Ha diterima. Model regresi yang digunakan juga menyimpulkanbahwasannya variabel independen memiliki pengaruh sebesar 76,8% terhadap variabel dependen, sisanyadipengaruhi variabel lain yang tidak terdapat dalam penelitian ini.
ANALISIS HARGA POKOK PENJUALAN TERHADAP LABA KOTOR (Studi Kasus Pada Cv. Andromedia Malang) Sudarmanto, Apong; Dianawati, Eris; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2015): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aimed to examine the cost of sales on gross profit in the CV. Andromedia Malang. This research is descriptive quantitative replication model. The data used in this research is secondary data. Data collection techniques in this study is the documentation and review of the literature. The variable used is the independent variable is the price of goods sold and the dependent variable is the gross profit. Cost of goods sold According to Gill and Chatton translated by Prabaningtyas (2005), is the cost of manufacture or purchase price that is attached to the product finished goods shipped from the supplier to the customer, while the gross profit according to PSAK No. 25 (2007), gross profit is the difference between net income and sales cost of goods sold. The gross profit should be analyzed to determine the development of growth experienced by the company in certain periods. Analysis of the development, is necessary in order to create optimal sales, and sales needed to generate profits. The analysis technique used is a simple regression analysis From the results of hypothesis testing that has been done, the study states that the cost of goods sold significant effect on gross profit. It is evident that the results of the statistical calculation is less than significant levels. In this study, the cost of sales positive effect on gross profit due to cost of sales and gross profit both increased, or in other words the same direction. Increase in gross profit is also proved that the company is able to maintain and even increase public confidence in the products produced by the company, in other words the company can maintain the existence in the market competition.
PENGARUH PAJAK PROGRESIF KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG Yunawan, Dista Adit; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2015): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan penelitian ini adalah mengetahui Pengaruh Pajak Progresif Kendaraan Bermotor  terhadap Pendapatan Asli Daerah Kota Malang. Sejauh apakah efektifitas dan kontribusi sebelum penerapan dan sesudah penerapan Perda no 9 Tahun 2010 tentang Pajak Kendaraan Bermotor. Metode yang digunakan pada penelitian ini adalah deskriptif kuantitatif. Data yang  digunakan pada penelitian ini adalah data primer dan sekunder. Data yang digunakan adalah data tentang Pajak Kendaraan Bermotor dan Pendapatan Asli Daerah Kota Malang periode 2008-2013. Analisis yang digunakan adalah analisis regresi sederhana dan pengujian hipotesis dilakukan dengan menggunakan uji t. Penelitian ini menganalisis dan membandingkan antara sebelum penerapan pajak dan sesudah penerapan pajak. Hasil penelitian ini menunjukan bahwa penerapan Perda no 9 Tahun 2010 tentang Pajak Kendaraan Bermotor sudah dikatakan efektif, sebab rataan dalam 3 tahun telah mencapai sebesar 100,31%. Tetapi bila di bandingkan dengan sebelum penerapan Perda No 9 Tahun 2010 tentang Pajak Kendaraan Bermotor atau setelah januari 2011 lebih tinggi efektifivitas sebelum penerapan Perda ini. besarnya presentase rataan 3 tahun sebesar 119,31%. Pada kontribusi juga sama, pencapaian dari pajak kendaraan bermotor memang lebih baik sebelum penerapan Perda No 9 Tahun 2010 tentang Pajak Kendaraan Bermotor daripada setelah penerapan perda ini. Pencapaian kontribusi realisasi sebelum pajak progresif berlaku sebesar 3,51% dan setelah pajak progresif ini berlaku sebesar 3,47%.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG Hardani, Nilam Indah; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2015): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan dalam penelitian ini adalah untuk menganalisis efektivitas penerimaan Pajak Hotel Tahun 2009-2013, efektivitas penerimaan Pajak Restoran Tahun 2009-2013, kontribusi penerimaan Pajak Hotel Tahun 2009-2013, kontribusi penerimaan Pajak Restoran Tahun 2009-2013 di Kota Malang. Metode penelitian yang digunakan oleh peneliti merupakan metode penelitian deskriptif kuantitatif. Data yang dipergunakan adalah data sekunder dalam bentuk laporan Pendapatan Asli Daerah dalam kurun waktu 5 (lima) tahun mulai tahun 2009-2013 yang diperoleh dari Dinas Pendapatan Daerah (Dispenda) Kota Malang dan hasil penelitian-penelitian sebelumnya. Analisis data menggunakan analisis efektivitas dan analisis kontribusi. Hasil penelitian menunjukkan bahwa tingkat efektivitas penerimaan Pajak Hotel dan Pajak Restoran di Kota Malang dari tahun 2009 sampai tahun 2013 mengalami fluktuasi dari tahun ketahun tetapi masih dalam kriteria sangat efektif menurut kriteria Kepmendagri. Rata-rata efektivitas Pajak Restoran Kota Malang secara keseluruhan sebesar 89,144%. Sedangkan rata-rata efektivitas Pajak Hotel Kota Malang secara keseluruhan sebesar 109,854%. Tingkat kontribusi Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah Kota Malang dari tahun 2009 sampai tahun 2013 mengalami fluktuasi setiap tahun tetapi dalam kriteria kurang berkontribusi menurut kriteria Kepmendagri. Rata-rata kontribusi Pajak Hotel Kota Malang secara keseluruhan yaitu sebesar 5,10%. Sedangkan rata-rata kontribusi Pajak Restoran Kota Malang secara keseluruhan sebesar 10,14%. Jumlah Pendapatan Asli Daerah tidak hanya dipengaruhi oleh Pajak Hotel dan Pajak Restoran saja, tetapi masih terdapat jenis penerimaan lainnya yang dapat mempengaruhi jumlah Pendaptan Asli Daerah secara keseluruhan.