JAE (JURNAL AKUNTANSI DAN EKONOMI) 2019-11-01T00:00:00+07:00 Faisol Open Journal Systems <p><em><strong>ISSN (Online)</strong></em>:<em><strong><a href="">2541-0180<br></a></strong></em><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href=""><br></a></strong></em></p> DETERMINATION OF SHARE INVESTMENT DECISIONS BASED UNDERVALUED OR OVERVALUED WITH CAPM METHOD 2019-09-05T15:10:13+07:00 Posma Sariguna Johnson Kennedy A Yanis <p><em>This study aims to help investors in determining stock investment decisions by applying the CAPM method in determining stocks classified undervalued or overvalued based on the level of risk and the rate of return. This research uses quantitative descriptive approach method. The result of this research shows that from the stock of 15 companies of plantation sub sector which become the sample of research, there are seven stocks of companies classified as undervalued ie ANJT, BWPT, DSNG, LSIP, SGRO, SIMP, TBLA shares with investment decision ie buying shares and eight companies classified overvalued ie AALI, GZCO, JAVA, MAGP, PALM, SMAR, SSMS, UNSP, with the investment decision that is selling shares.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> CAPM, systematic risk, rate of return, undervalued, overvalued.</em></p> 2019-09-05T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI) PENGARUH RESTRUKTURISASI PERUSAHAAN TERHADAP KINERJA PERUSAHAAN 2019-09-05T15:10:13+07:00 Hasim As’ari Azfa Mutiara Ahmad Pabulo Badrus Zaman <p><em>This study aims to empirically examine the effect of corporate restructuring on company performance. This analysis uses independent variables, namely debt restructuring, Right issue, Divestment, Acquisition, OPEX and layoffs. The dependent variable is ROA. The sample of this study is the issuer companies that restructured the companies listed on the IDX from 2010 to 2016. The samples of this study were 121 companies selected by purposive sampling method. Statistical methods use Multiple Linear Regression Analysis, by testing the statistical test hypotheses t and Test F. The results of this study conclude that debt restructuring, Right Issue (HMETD), Divestment, Acquisition, OPEX and layoffs significantly positively affect ROA.</em></p> 2019-09-01T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI) ANALISIS DETERMINAN ANGKA HARAPAN HIDUP KABUPATEN MANDAILING NATAL 2019-09-05T15:10:13+07:00 Rita Herawaty Bangun <p>Pembangunan kesehatan merupakan salah satu agenda penting dalam mewujudkan tujuan pembangunan berkelanjutan atau Sustainable Development Goals (SDGS). Pembangunan di bidang kesehatan yang ingin dicapai adalah&nbsp; masyarakat Indonesia di masa depan adalah masyarakat, bangsa, dan negara yang ditandai oleh penduduknya hidup dalam lingkungan dan dengan perilaku yang sehat, memiliki kemampuan untuk menjangkau pelayanan kesehatan yang bermutu secara adil dan merata serta memiliki derajat kesehatan yang setinggi-tingginya Angka harapan hidup adalah salah satu indikator derajat kesehatan yang digunakan sebagai salah satu dasar dalam prencanaan program kesehatan dan digunakan sebagai alat untuk mengevaluasi kinerja pemerintah dalam meningkatkan kesehatan dan kesejahteraan penduduknya. Penelitian ini bertujuan untuk menganalisis dan mengidentifikasi variabel-variabel yang berpengaruh terhadap angka harapan hidup di Kabupaten Mandailing Natal. Penelitian ini menggunakan data runtut waktu tahun 2010-2017. Metode yang digunakan dalam penelitian ini adalah analisis linier regresi berganda. Variabel yang digunakan dalam penelitian ini adalah angka harapan hidup, fasilitas kesehatan, pertumbuhan ekonomi dan harapan lama sekolah. Hasil penelitian menunjukkan bahwa variabel fasilitas kesehatan, variabel pertumbuhan ekonomi dan variabel harapan lama sekolah secara bersama berpengaruh terhadap angka harapan hidup di Kabupaten Mandailing Natal namun secara partial hanya variabel harapan lama sekolah, dan variabel pertumbuhan ekonomi yang berpengaruh terhadap angka harapan hidup di Kabupaten Mandailing Natal.</p> 2019-09-01T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI) PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI JAWA BARAT 2013-2017 2019-09-05T15:10:13+07:00 Ajeng Apridiyanti <p>Abstrak</p> <p>Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh Pendapatan Asli Daerah (PAD) terhadap kinerja keuangan pemerintah daerah kabupaten dan kota di Jawa Barat tahun 2013-2017. Dalam penelitian ini menggunakan pajak daerah, retribusi daerah, hasil pengelolaan kekayaan derah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah sebagai variabel kontrol. Metode analisis data yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah secara simultan berpengaruh secara signifikan terhadap kinerja keuangan pemerintah daerah di Jawa Barat. Namun secara parsial hanya lain-lain pendapatan asli daerah yang berpengaruh positif secara signifikan terhadap kinerja keuangan.</p> 2019-09-01T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI) SEBUAH PENCARIAN, MAHASISWA AKUNTANSI YANG AKUNTANSI 2019-09-05T15:10:13+07:00 Dian Kusumaningtyas Erna Puspita <p><em>The purpose of this study was to find out how students' perceptions and understanding of accounting. And whether the aspirations of these students are in accordance with their lecture education. This research is a qualitative study in which data collection uses interview techniques. The informants interviewed i were fifth semester students (V) in Accounting Study Program at the University of Nusantara PGRI Kediri.</em></p> <p><em>The data analysis technique uses transcendental phenomenology analysis techniques, the translation of which is Noema, Epoche (Bracketing), Noesis, Intentional Analysis and Eidetic Reduction.</em></p> <p><em>The results of the study concluded that the informants chose the accounting department because they assumed that the promised employment opportunities were wide. Some informants felt that studying at an accounting study program was difficult because many counts and courses were sometimes difficult to understand. However, the informant also assumed that with accounting courses there was a lot of information about how the financial statements should be presented and how to assess the fairness of financial statements. Besides that what makes them interested is the development of accounting science that is always up to date. Some background informants chose the career they aspired to start from wanting to reduce the occurrence of corruption to be tempted by a large salary. Career planning is needed to determine the direction in accordance with the goals, the lack of understanding of accounting also influences the career aspired by the informant.</em></p> 2019-09-01T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERPINDAHAN PELANGGAN PADA TOKO RETAIL KOMPUTER USAHA DAGANG MITRAKOM YOGYAKARTA 2019-09-05T15:10:13+07:00 Mardianto - Beni Agus Sulistyo Alfredi Rumanjaya Aftoni Sutanto Salamatun Asakdiyah <p>Abstract</p> <p>This study aims to analyze the influence of satisfaction (X1), transfer barriers (X2) and complaints (X3) on the transfer of customers at the Mitrakom Yogyakarta retail business retail store. The analytical method in this study is descriptive research with a quantitative approach that uses regression analysis methods, while the testing stages include validity, reliability, classical assumptions, multiple linear regression analysis, determination coefficient (r<sub>square</sub>), regression coefficients together (f test ) and hypothesis testing (t test ). The population of this research is customers who has conducted transactions at the Mitrakom Yogyakarta retail retail store. The technique of taking research samples is using purposive sampling method. The number of questionnaires distributed amounted to 136 copies. Validity and reliability test results are valid and reliable. Hypothesis testing provides results that simultaneously show the influence of the three variables studied proved to significantly affect the dependent variable of customer displacement. These results indicate that the ups and downs of customer movements at the Mitrakom Yogyakarta trading business shop does not depend on the ups and downs of satisfaction levels, transfer hurdles and complaints obtained by customers. The coefficient of determination (adjusted r<sub>square</sub>) is obtained by 0.630 which indicates that 63% of customer transfers can be explained by its independent variables and the remaining 37% is explained by other factors outside the variables not included in this study. Furthermore, the results of research through statistical analysis have proven the truth of the four hypotheses in this study.</p> <p>Keywords: Satisfaction, transfer barriers, complaints and customer transfers</p> <p>&nbsp;</p> 2019-09-01T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI) KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI: PENGUJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2018 2019-09-05T15:13:20+07:00 Ni Luh Putri Setyastrini David Kaluge <p><em>This research aimed to analyze the influence of corporate governance (public ownership and proportion of independent commissaries), firm size, audit firm reputation and financial distress on the delay of annual financial statement publication. This research conducted on manufacture industry listed in Indonesian Stock Exchange for 2016-2018. This research used Logistic Regression Analysis. The results showed that public ownership and firm size have negative significant impact but financial distress has positive significant impact on publication delay. However, proportion of independent commissaries and audit firm reputation do not have any impact on the delay of annual financial statement publication.</em></p> 2019-09-01T00:00:00+07:00 Copyright (c) 2019 JAE (JURNAL AKUNTANSI DAN EKONOMI)