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Yulian, Tri Nurindahyanti
JURNAL EKONOMI

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ANALISIS PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI TEKSTIL YANG GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010-2012 Yulian, Tri Nurindahyanti; Rahman, Kristanti
JURNAL EKONOMI Vol. 6 No. 1 (2016): Jurnal Ekonomi - Februari 2016
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This study aims at analyzing the ratio PER, ROA, and DER through stock price in textile industry company. In this case the researcher uses financial statements data of the textile company listed on the Indonesian Stock Exchange. The researcher uses 10 textile company listed in Indonesian Stock Exchange in 2010-2012 by using purposive random sampling. The data are from financial statements published in Indonesian Stock Exchange.The results study shows that Y = 5,585 + 0,293X1 + 0,143 X2 + 0,211 X3 if Y without any influence of X1, X2, and X3 is constant, it is 5,585. If X1 increases a unit, Y will increase in 0,293 units, if X2 increases in a unit, Y will increase in 0,143 units, if X3 increases in a unit, Y will increase in 0,211 units.Based on the analysis of the data, it can be concluded that the variables PER influence through stock price, ROA, and DER does not influence in stock price.Keywords : PER, ROA, and DER
Analisis Kinerja Keuangan Pemerintah Daerah Sebelum dan Sesudah Otonomi Daerah terhadap Pertumbuhan Ekonomi (Studi di Barlingmascakeb) Yulian, Tri Nurindahyanti
JURNAL EKONOMI Vol. 5 No. 1 (2014): Jurnal Ekonomi - Februari 2014
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The implementation of regional autonomy in all regencies in Indonesia was marked by the enactment of the Act (the Act) relating to regional autonomy: Law No. 22 of 1999 on Regional Government. With the implementation of regional autonomy, there are two aspects of financial performance required to be better than before the era of regional autonomy. The first aspect is that the area is given the authority to take care of local financing with core strengths in the ability of revenue (fiscal decentralization). The second aspect is the management of regional spending, the financial management area should be more accountable and transparent local demand must be more efficient and effective in the management area.Policy of fiscal decentralization is believed to bring positive influence on economic growth prompting many countries to implement it. Since the regional autonomy and fiscal decentralization in Indonesia enacted, commitment to the implementation of transparency and public accountability began voiced. Public accountability of local government is the provision of information and the disclosure of the activities and financial performance of local governments to the parties concerned. Regional autonomy and fiscal decentralization expects local governments have greater independence in the financial area. Therefore the role of PAD is critical to the region's financial performance.The results of this study concluded that there are differences in financial performance in local government in the form of fiscal decentralization Barlingmascakeb on before and after the era of regional autonomy, it is seen from the results of the Paired T-Test Sig. 0.001 <0.05. The difference in the performance of this leads to a worse direction, it can be seen from the ratio of fiscal decentralization down from 0.16284 to 0.11820 after the pre-autonomy autonomy while financial performance in the form of financial independence there is no difference. This is evident from the results of the Paired T-Test Sig. 0.094> 0.05. Assay results obtained OLS regressions with t count the number of Fiscal Decentralization (DF) (-2.485) <- t table (-2.001) and the Sig. DF 0.006 <0.05 we can conclude that fiscal decentralization has a negative effect on economic growth.Key Words: Autonomy, Financial Performance of local government, Fiscal Decentralization, Financial Independence, Economic Growth
PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA BAGI HASIL (DBH) TERHADAP PENGALOKASIAN BELANJA MODAL DI KABUPATEN CILACAP Yulian, Tri Nurindahyanti; Sari, Fuji Windya
JURNAL EKONOMI Vol 8, No 2 (2018): Jurnal Ekonomi - Agustus 2018
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This research was conducted with the aim of analyzing the effect of the GeneralAllocation Fund (DAU), Revenue Sharing Funds (DBH) on the allocation of CapitalExpenditures. The researcher conducted research in Cilacap Regency and used secondarydata in the form of Budget Realization Reports from 2011 to 2017.Testing the hypothesis in this study using multiple linear regression analysis. Theresults showed that partially the DAU and DBH had an effect on the allocation of capitalexpenditure. Simultaneously DAU and DBH also affect the allocation of capital expenditure.Keywords: DAU, DBH, Capital Expenditure
Relevansi Human Resource Accounting (HRA) Terhadap Citra Perusahaan Yulian, Tri Nurindahyanti
JURNAL EKONOMI Vol. 7 No. 1 (2017): Jurnal Ekonomi - Februari 2017
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Gagasan mengenai akuntansi sumber daya manusia atau human resource Accounting (HRA)berawal dari pandangan mengenai peran sumber daya manusiayang mendukung kelangsungan hidup perusahaan dan pentingnya modal manusia terhadapperekonomian. Beberapa penelitian telah dilakukan mengenai pengungkapan sumber daya manusia inidan pengaruhnya terhadap nilai perusahaan, hasilnya masih belum konsisten. Dengan adanyainkosisten hasil penelitian terdahulu menjadikan tujuan penelitian ini adalah menganalisapengaruh luas pengungkapan sumber daya manusia terhadap citra perusahaan. Penelitian inimencoba menguji dengan mengunakan sebuah variable independen (citra perusahaan ) dan duavariable dependen (rasio likuiditas dan rasio arus kas). Obyek dalam penelitian ini adalah perusahaanmanufaktur yang terdaftar BEI yang memperoleh predikat excellent dalam Indonesia corporateaward. Menghasilkan 64 perusahaan sample dengan data yang diperoleh dari laporan tahunan 2010-2015. . Hasil penelitian menunjukan bahwa luas pengungkapan sumber daya manusia berpengaruhpositif dan signifikan terhadap citra perusahaan.Kata kunci : citra perusahaan, pengungkapan sumber daya manusia (HRA), pengungkapansukarela, tanggung jawab sosial.