JURNAL EKONOMI http://jurnal.stiemuhcilacap.ac.id/index.php/je511 <p>Jurnal Ekonomi (JEKO)&nbsp;STIE Muhammadiyah Cilacap&nbsp;mempublikasikan artikel ilmiah yang memuat hasil penelitian dan pengabdian kepada masyarakat mengenai ilmu-ilmu ekonomi, manajemen dan akuntansi.</p> en-US JURNAL EKONOMI 1693-5748 PENGARUH PENETAPAN TOTAL COST (TC), TOTAL REVENUE (TR), DAN BREAK EVEN POINT (BEP) TERHADAP LABA PADA PT. INDOCEMENT TUNGGAL PRAKARSA Tbk http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/88 <p><em>Penelitian ini dilakukan dengan tujuan 1) Untuk mengetahui pengaruh penetapan total cost terhadap laba PT Indocement Tunggal Prakarsa Tbk, 2) Untuk mengetahui pengaruh penetapan total revenue terhadap laba PT Indocement Tunggal Prakarsa Tbk, 3) Untuk mengetahui pengaruh tingkat penjulan penetapan break even point yang efisien dalam laba PT Indocement Tunggal Prakarsa Tbk, 4) Untuk mengetahui perkembangan break even point PT Indocement Tunggal Prakarsa Tbk selama periode 2007 sampai 2016, 5) Untuk mengetahui pengaruh analisis break even point terhadap laba PT Indocement Tunggal Prakarsa Tbk.Hasil analisis sebagai berikut : 1) </em><em>Total biaya PT Indocement Tunggal Prakarsa Tbk diperoleh dari penjumlahan total biaya tetap dengan total biaya variabel dari Laporan Tahunan Keuangan tahun 2007-2016 2) Tingkat penjualan PT Indocement Tunggal Prakarsa Tbk tahun 2007-2016 telah mencapai titik break even point sehingga perusahaan dapat memperoleh laba yang diinginkan dan tidak mengalami kerugian 3) PT Indocement Tunggal Prakarsa Tbk menurunkan harga jual yang menyebabkan break even point naik, laba turun 4) Penetapan analisis total cost, total </em><em>revenue</em><em>, dan break even point terhadap laba perusahaan pada PT Indocement Tunggal Prakarsa Tbk diperoleh dengan analisis Regresi Linier Berganda dengan hasil di mana total cost tidak berpengaruh signifikan terhadap laba serta total revenue dan break event point berpengaruh terhadap laba</em>.</p> <p>&nbsp;</p> <p><em>Kata Kunci</em> : <em>total cost , total reveneu</em><em>, break event point, profit</em></p> Esih Jayanti Dwi Hartanti Copyright (c) 2019 JURNAL EKONOMI 2019-02-04 2019-02-04 9 1 1 12 PENGARUH GAJI, TUNJANGAN DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN DI PT. ANGGRAENI PERDANA CILACAP http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/101 <p><em>The success of a company is strongly influenced by the performance of employees, each company will definitely try to improve employee performance in order to achieve the company's goals to the fullest. Maharjan (2012) states that performance is a result achieved because it is motivated by work and satisfied with the work they do. Efforts to improve employee performance include increasing salaries, benefits and job training for employees. This study aims to determine the effect of salary (X1), allowance (X2) and job training (X3) to Employee Performance (Y) at PT. Anggraeni Perdana Cilacap. </em></p> <p><em>In this study using a sample of 52 employee respondents who were in PT. Anggraeni Perdana Cilacap. For sampling in this study using the total sampling method. To find out the magnitude of the effect of salary, benefits and job training on employee performance, multiple linear regression analysis is used. To test the effect as a whole, F test is used with degrees of freedom (df) = k and (n-k-2) with a level of confidence (α = 0.05). To determine the effect partially used T test with degrees of freedom (df) = k and (n-k-2) with a level of confidence (α = 0.05). </em></p> <p><em>Based on the results of the T test obtained t count variable salary variable t count of 1.840&gt; 1.67655 hypothesis accepted. Allowance variable of tcount value of 0.540 1,67655 hypothesis is accepted. The results of the analysis were obtained by calculating the F value greater than F table, namely Fcount 8.923&gt; 2.79. The conclusion of this study, based on the results of the study the most dominant variable affects employee performance, namely job training with a β coefficient of 0.389. The determination coefficient value of Adjusted R Square is 0.318. This means that 31.8% of employee performance variables can be explained by salary variables (X1), allowances (X2) and job training (X3) while 68.2% is influenced by other factors outside the research model. </em></p> <p><em>Keywords: Salary, Allowances, Job Training, Employee Performance</em></p> Rustina Dewi Werdiasih Eri Aqmarina Copyright (c) 2019 JURNAL EKONOMI 2019-02-28 2019-02-28 9 1 13 23 ANALISIS PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/103 <p><em>&nbsp;</em></p> <p><em>The company certainly has a goal of increasing company value and welfare for shareholders. The company's goals can be achieved by the company by paying attention to the capital structure and financial performance of the company value. This study aims to determine and analyze the effect of capital structure and financial performance on firm value. The data used in this study are secondary data from banking companies listed on the Indonesia Stock Exchange for the period 2015 - 2017 with a sample of 18 companies selected using purposive sampling. The data analysis method used is descriptive statistics and multiple linear regression analysis. The results of this study indicate that the capital structure has no effect on firm value. Financial performance has an effect on firm value. Simultaneously, capital structure and financial performance have an effect on firm value.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords:</em></strong><em> capital structure, financial permormance, firm value</em></p> Tri Yuwono Mustabihatun Umriyah Riswanto Copyright (c) 2019 JURNAL EKONOMI 2019-02-28 2019-02-28 9 1 24 29 PENGARUH KINERJA KEUANGAN, KEBIJAKAN HUTANG DAN PERTUMBUHAN POTENSIAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA TAHUN 2015-2017 http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/108 <p><em>This Study aims at analizyng the ratio ROA, DAR and Growth through Dividend Policy in State Owned Enterprises (BUMN). In this case the researcher used financial statements data of the State Owned Enterprises (BUMN) registered Indonesian Stock Exchange and has been published. The researcher uses 12 from 20 State Owned Enterprises (BUMN) listed in Indonesian Stock Exchange in 2015-2017 by using purposive random sampling.</em></p> <p><em>Based on the analysis of the data, it can be concluded that the variables ROA influence through dividend policy, the variables DAR does not influence in dividend policy and the variables Growth does not influence in dividend policy. For investors who wants to invest should pay attention on financial performance level. For the company entity should pay attention on debt policy, because that’s variables has a high effect for sustainability of the company. For the next researcher should be able to measure by replacing or adding other variables for the maximize results.</em></p> <h2>Keywords: ROA, DAR, Growth and Dividend Policy</h2> Tri Nurindahyanti Yulian Fuji Windya Sari Aziz Zahari Copyright (c) 2019 JURNAL EKONOMI 2019-02-27 2019-02-27 9 1 30 41 PENGARUH AUDIT TENURE DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/109 <p><em>The accuracy of the company to publish finansial statements may delay experience caused by the length of the auditors in completing its audit work. Auditors perfom the audit tasks based on a Public Accountant Professional Standards (SPAP). Financial statements are very important for the company in making decisions and therefore the auditor must complete the audit on time. </em><em>The study aims to knowing influencing of Audit Tenure (X<sub>1</sub>) and Auditor Turnover (X<sub>2</sub>) on Audit Delay (Y) and to knowing influencing of Audit Tenure (X<sub>1</sub>) and Auditor Turnover (X<sub>2</sub>) together on audit delay (Y). Data used in this reasearch are Manufacturing Business data in Basic Industry and Chemical Sectors on the Indonesian Stock Exchange (IDX) 2014-2017. The period of this research is for 4 years, started from 2014 until 2017 for was data of Manufacturing Business in Basic Industry and Chemical sectors on Indonesian Stock Exchange. The sampel selected by purposive sampling method. The type of data used is secondary data and total sample used in this research is 54 companies that have been selected based on predetermined criteria. Methods of data analysis used is multiple linear regression. The results of this research indicate that : 1. Audit tenure doesn’t affect audit delay. 2. Auditor turnover affects audit delay. 3. Audit tenure and auditor affects audit delay. Further research is recommended that can expand the research sample, add variables and extend the periodde of research.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords : Audit Tenure, Auditor Turnover, and Audit Delay.</em></strong></p> Kristanti Rahman Iva Nur Afifah Copyright (c) 2019 JURNAL EKONOMI 2019-01-18 2019-01-18 9 1 42 52 TINJAUAN TEORITIS KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DARI PERSPEKTIF THEORY OF PLANNED BEHAVIOR http://jurnal.stiemuhcilacap.ac.id/index.php/je511/article/view/131 <p><strong><em>ABSTRACT</em></strong></p> <p><em>The aims of this research are</em> <em>to analyze (1) The effect of behavioral belief toward attitude, (2) The effect of normative belief toward subjective norm (3) The effect of control belief toward perceived behavioral</em> <em>control (4) The effect of attitude on</em> <em>taxpayer's intention toward compliance, (5) The effect of subjective norm on</em> <em>taxpayer's intention toward compliance, (6) The effect of perceived behavioral</em> <em>control on taxpayer's intention toward compliance, (7) The effect of taxpayer's</em> <em>intention toward compliance on mediate attitude, subjective norm and perceived behavioral</em> <em>control toward vehicle taxpayer compliance. </em></p> <p><em>The hypotheses of this research are: (1) Behavioral belief has a significant</em> <em>effect toward attitude, (2) Normative belief has a significant</em> <em>effect toward subjective norm, (3) Control belief has a significant</em> <em>effect toward perceived behavior control (4) Attitude has a significant</em> <em>effect toward taxpayer's intention toward compliance, (5) Subjective norms has a significant effect toward taxpayer's intention toward compliance, (6) Perceived behavior control has</em> <em>a significant effect on taxpayer's intention toward compliance, (7) Taxpayer's</em> <em>intention toward compilance on mediate attitude, subjective norm and perceived behavioral</em> <em>control has a significant effect toward vehicle taxpayer</em> <em>compliance. </em></p> <p><strong><em>Keywords</em></strong><em>: <strong>Behavioral Belief, Normative Belief, Control Belief, </strong></em><strong><em>Attitude, Subjective Norm, Perceived Behavioral Control, Taxpayer</em></strong><strong> <em>Intention toward Compliance, Motor Vehicle Tax Compliance, Theory of Planned Behavior.</em></strong></p> Rahayu Anggraeni Kristanti Rahman Copyright (c) 2019 JURNAL EKONOMI 2019-02-28 2019-02-28 9 1 53 64