Hasil Pencarian  ::  Simpan CSV :: Kembali

"The research has purpose to examine the correlation between CAMEL as financial performance measurement of BPR according to Bank Indonesia regulation, and Economic Value Added (EVA) as the alternative financial performance measurement for banking. Susyanti et al (2003) find EVA has a better potention than analytical ratio of CAMEL to measure bank financial performance,but Purwanti (1999) finds EVA can explain significanly about the dividing of some group of companies that have a good or bad financial performance. Saraswati (2004) finds analysis of bank according to CAMEL’s method is significanly different with EVA’s method. The sample of this research are 214 BPR in Central Java that published their financial statement period 2009 by the Bank Indonesia’s website. The research variables are EVA and CAMEL which measured by NPL (non performing loan), KPMM (Kewajiban Penyediaan Modal Minimum), LDR (Loan to Deposit Ratio) and ROA (Return on Assets). EVA is measured by categorical, positive and negative, according to Young and O’Byrne approach (2001), and NPL, KPMM, LDR, and ROA are measured by categorical, good performance and bad performance, according to Bank Indonesia regulation. The hypothesis are tested by chi-square and crosstab analysis.The result shows that financial performance of BPR are measured by NPL, KPMM, and ROA have significant correlation with EVA, but LDR has no correlation with EVA. According to the crosstab analysis, the research find that financial performance of BPR in NPL has negative correlation with EVA, and financial performance of BPR in ROA has positive correlation with EVA."

"Auditor is an independent party that examines and assesses whether the financial statements are presented fairly in accordance with generally accepted accounting principles and then provides an opinion on these financial statements. This study aims to determine whether there is significant influence of emotional intelligence to auditor professionalism in the public accounting firms located in Semarang. The concepts used in this study include the concept of emotional intelligence which is the independent variable and the concept of professionalism as the dependent variable. Samples are collected by using accidental sampling method and 72 samples are gathered. This study uses a simple regression analysis. The results of this study proved empirically that there is significant influence of emotional intelligence to professionalism. The higher the level of auditor’s emotional intelligence means high professionalism of the auditor."

"This study aims determine the financial performance in East Sumba Regency. data used in this study in secondary data from the target dan budget revenue and expenditure in East Sumba Regency in 2005-2009 with data collecting technique through the study documentation. The data analyzsis use the budget financial ratios on APBD comprising the self-sufficiency ratio. effectiveness ratio. effiency ratio, and growth ratio. These result indicate that: (1) East Sumba Regency still has a very high financial dependence on central goverment. (2) in terms of effectiveness, East Sumba Regency has a good region financial performance, (3) in terms of efficiency, East Sumba Regency has less efficeint of region financial performance, and (4) the financial performance of the year 2005-2009 in East Sumba Regency is experiencing positive growth."

"This goverment has taken the initiative to launch a national program of converting the use of kerosene to Liquid Propane Gas (LPG) for domestic cooking. This aims to reduce goverment subsidies for gasoline. People are expected to support the national program to convert kerosene to LPG by buying and using LPG for their cooking needs. the purpose of this research is to find out the factors that influence people to buy or use LPG. Specifically, two question will be answered in this research: (1) what is the role of LPG as a cooking fuel option in the household? (2) what factors influence decisious to purchase or use LPG? The sample are 300 Salatiga residents as respondents with a convenience sampling technique and a descriptive statistical analysis applied in the form of calculating frequency distribution and cross tabs. To examine the factors, which influence the decision to buy or use LPG, a regression alaysis is used.The research result reveal that: (1) after conversion program, LPG dominates the use of household cooking energy, (2) age, aducational level of household members, dummy household with kids, household income, access to LPG and frequency of cooking food determine household decisions to buy or use LPG."

"The purpose of this study is to identify and analyze the effect of consumer beliefs especially in CSR (corporate social responsibility) and the attitude on purchase intention. The population of this study is teachers in 18 elementary schools in the district of South Semarang with a total number of 242 teachers at the elementary school teacher, who have received Nest Mosquito Eradication Program (PSN) from PT. Marimas. The total samples are 151 teachers. Data collected using questionnaires and analyzed with structural equation modeling. The result of this study show that consumer belief in corporate social responsibility program (CSR) conducted by PT. Marimas has significant positive effect on purchase intention in the product. Consumer belief in corporate social responsibility program of PT. Marimas has positive direct effect on consumer purchase intention. "

"This study aims to do empiric test about the influence of the amount savings and deposits to total loans in Indonesia's banking industry. The samples of this study are 18 banks listed on Indonesia Stock Exchange (2007-2010). The samples selected using purposive sampling. Multiple regression used to analyze the data. This research finds that the amount saving and deposits influence in a positive and significant impact on the amount of credit granted."

"The purpose of this research are 1) to examine and analyze the change to acquirer’s finance performances before and after merger and acquisition which is measured by Quick Ratio, Debt to Equity Ratio, Average Collection Period, and Return on Equity; and 2) to examine and analyze the change to the abnormal return before and after acquisition. Sample of this research consists of 14 non financing companies listed in Indonesia Stock Exchange and research period of 2005-2008. That selected by using purposive sampling method. Technique of analyzed for examining the hypothesis is Wilcoxon Sign Test at level significant 10%. The result shows that financial ratio indifference between before and after merger and acquisition, except Debt to Equity Ratio is decreasing, and the merger and acquisition announcement did not get any response from the investors, because there were no significant changes to the abnormal return before and after the announcement. These results indicate that merger and acquisition does not provide synergy for acquiring firm and they cannot achieve economic motive"

"This study aims determine the financial performance in East Sumba Regency. data used in this study in secondary data from the target dan budget revenue and expenditure in East Sumba Regency in 2005-2009 with data collecting technique through the study documentation. The data analyzsis use the budget financial ratios on APBD comprising the self-sufficiency ratio. effectiveness ratio. effiency ratio, and growth ratio. These result indicate that: (1) East Sumba Regency still has a very high financial dependence on central goverment. (2) in terms of effectiveness, East Sumba Regency has a good region financial performance, (3) in terms of efficiency, East Sumba Regency has less efficeint of region financial performance, and (4) the financial performance of the year 2005-2009 in East Sumba Regency is experiencing positive growth."

"Performance of civil servants coorporation (KPN) in Waingapu is one qualified appraisal of existing cooperation throughout East Sumba that there is a need to do an assessment of the financial performance. This study focuses on how the financial performance of KPN in Waingapu using analytical tools profitability ratios., activity, leverage, and liquidty. Of the profitability, the result of this study shows that of the existing KPN, there is tendency of fluctuation to generate earnings. Viewed from the activity, it is very probable that the capital is not maximally amployed in generating maximum revenue and unstable condition in term of collecting claims. Meanwhile, the use of fixed assetscontinues to rise. Of the financial leverage, there is a fluctuate movement to fulfill short-term and long-term obligation ; the liquidity result shows that the coorporation's ability in meeting its short term obligation tend to go up and down."