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All Journal Jurnal Ekonomi Pembangunan Jurnal Reviu Akuntansi dan Keuangan Economic Journal of Emerging Markets Jurnal Ekonomi Kuantitatif Terapan JAKPI Jurnal Pariwisata Pesona Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Applied Economics Wacana, Jurnal Sosial dan Humaniora Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Ilmu Ekonomi dan Pembangunan Jurnal AKSI (Akuntansi dan Sistem Informasi) Bisma: Jurnal Bisnis dan Manajemen Journal of Innovation in Business and Economics JAE (Jurnal Akuntansi dan Ekonomi) Arthavidya Jurnal Ilmiah Ekonomi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Management - Small and Medium Enterprises (SME's) Journal of International Conference Proceedings Contemporary Studies in Economic, Finance and Banking (CSEFB) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jejak: Jurnal Ekonomi dan Kebijakan

David Kaluge

Fakultas Ekonomi Dan Bisnis Universitas Brawijaya

Author-ID : 294956

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 70 Documents Claim Missing Document

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Articles

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The Role of Financial Ratios to Detecting Financial Distress in Retail Trade Sector Company in 2017 Fajriana, Nadia; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v4i2.324

Penelitian ini bertujuan untuk membentuk sebuah model dalam memprediksi adanya kesulitan keuangan yang diproksikan dengan rasio ROA, rasio lancar, rasio kas, rasio hutang, rasio hutang terhadap ekuitas, rasio net profit margin, dan rasio perputaran persediaan pada perusahaan sub sektor perdagangan eceran pada tahun 2017 yang dikategorikan menjadi 3 kelompok perusahaan yang berkategori sehat, gray area, dan terindikasi financial distress. Penelitian ini menggunakan uji Diskriminan dengan sampel pada perusahaan sub sektor perdagangan eceran pada tahun 2017 sebanyak 23 perusahaan. Hasil penelitian menunjukkan bahwa rasio ROA dapat digunakan untuk membentuk model dalam memprediksi adanya kesulitan keuangan yang dikategorikan dalam 3 kelompok.

Effect of Individual Characteristics on Perception of Usability and Perception of Ease in Use of Mobile Commerce Rahajeng, Lila; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

This research study discusses the differences in individual characteristics associated through the use of mobile commerce with the perception of usefulness (Usefulness) and perceptions of convenience (Easy to Use) by converting the Technology Acceptance Model (TAM) model developed by Davis in 1989. The research was conducted at the Faculty of Economics and Business Universitas Brawijaya Malang using the survey method. The researcher received a response of 35 accounting students who used mobile commerce services. The researcher used the SPSS Software application to study the research data. This study uses the Multivariate Analysis of Variance (MANOVA) test. The results of the analysis for this model reveal the use of mobile commerce services there are individual level differences in the use of m-commerce (perceptions of usability and perceived ease) in each individual category of respondents' characteristics (Age, Gender, Innovation). The implications of this study are relevant to management and system analysis for benefit factors and consider the use of use in using and developing mobile commerce transactions.

The Difference of Corporate Social Responsibility Disclosure and Implementation of Good Corporate Governance Based on Company Size Aviyanti, Richo Diana; Kaluge, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 2 (2019)
Publisher : Politeknik Negeri Madiun

This research aims to test and analyze the difference of CSR disclosure and the implementation of GCG based on company size namely large, medium, and small-scale companies. This research used a Multivariate Analysis of Variance (MANOVA) test with manufacturing companies listed on the Indonesia Stock Exchange in 2018 as many as 158 companies as the sample. The test shows that CSR disclosure in large-scale companies is different than the other. The large-scale companies reveal CSR more broadly than the medium and small-scale companies. Meanwhile, the medium and small-scale companies tend to have similarities of CSR disclosure (no different). In the implementation of GCG, there isn't a similarity in each size of those companies. Because of the differences, it makes that the implementation of GCG in large-scale companies better than medium-scale companies and small-scale companies.

PERMINTAAN PEMBIAYAAN MURABAHAH BERDASARKAN TINGKAT INFLASI DAN SUKU BUNGA BI RATE PADA BANK SYARIAH DI INDONESIA Ardiansyah, Ardiansyah; Jibril, Hadira Thumaninah; Kaluge, David; Karim, Kasnaeny
BISMA: Jurnal Bisnis dan Manajemen Vol 13 No 3 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v13i3.11242

This study aims to analyze the level of murabahah financing that influences by the inflation rate and BI rate at sharia banks in Indonesia in 2013-2016. This research is a quantitative descriptive study. Data were analyzed using multiple linear regression analysis. The results showed that, partially, inflation has a positive significant effect murabahah financing. However, the BI rate has no significant effect on murabahah financing in sharia banks in Indonesia in 2013-2016. Simultaneously, inflation and BI rate had a significant effect on murabahahfinancing in sharia banks in Indonesia in 2013-2016. Therefore, the management of sharia banks in Indonesia should be more active in introducing sharia funding to society.

Analisis Perilaku Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Mediasi Niat Menggunakan E-FIlLING Di Kalimantan Timur Tahun 2017 Purba, Alan Smith; Kaluge, David
Arthavidya Jurnal Ilmiah Ekonomi Vol 21 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

This study aims to examine the behavior of taxpayers towards taxpayer compliance by mediating the intention to use e-filing in Indonesia, especially in East Kalimantan. The data source in this study is premier data by conducting a survey of individual taxpayer respondents who have used the e-filling facility from 2015 and filled out the questionnaire provided. Before giving the questionnaire this study used the validity and reability test for each question in the questionnaire. The results of this study indicate that the intention to use e-filling has a significant influence on taxpayer compliance in 2017 Key Word: Behavior of Taxpayers,Taxpayer compliance, E-Filling

Implementasi Theory of Planned Behavior dalam Mendeteksi Whistle-Blowing Intentions di Sektor Publik Amrullah, Muhammad Mukhlis; Kaluge, David
Arthavidya Jurnal Ilmiah Ekonomi Vol 21 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

This study aimed to examine the effect of attitudes, subjective norms, behavioral control on behavioral intention as well as the effect of behavioral intention on whistle-blowing intentions. This research was conducted at all government unit offices in the Municipality of Probolinggo which is called SKPD by using a questionnaire. Survey responses collected from a sample of 65 staffs in the financial section within SKPD represented by the chief financial officer and treasurer. The findings indicate that all of the variables in the TPB, such as attitude, subjective norms and behavioral control has a significant effect on whistle-blowing intentions. The implications of this research provided recommendation and consideration in analyzing the tendencies of whistle-blowing that can be performed by government staff. In general, we view that the implementation of whistleblowing as an internal policy would exhibit organizational support and thus, enhances staffs’ attitude towards whistle-blowing. Keywords: attitude, subjective norms, behavioral control, intention, whistle-blowing intentions, public sector, theory of planned behavior.

PENGARUH TINGKAT SUKU BUNGA (BIRATE) DAN KURS DOLAR AS TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DENGAN MENGGUNAKAN METODE ERROR CORECTION MODEL (ECM) Mahdi, Muhammad; Kaluge, David
Jurnal Ekonomi Pembangunan Vol 8, No 2 (2010): Jurnal Ekonomi Pembangunan
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

This research to determine whether, exchange rate, interest rate (BI Rate) have an influence on Indeks Harga Saham Gabungan (IHSG). The data used are secondary data from the period June 2008 to August 2010. The analytical tool used in this research is the error correction model (ECM). Previously conducted tests stasioneritas namely the root of the test unit and test the degree of integration and cointegration tests. Based on the test stasioneritas obtain stationary data on a Zero level at a significance level of 10% and other data on the first level and terkointegrasi diffirence on the zero level at 1% level of significance. The result of an error correction model analysis showed that in short term interest rate (BI Rate), Ezchange rate, significantly influences the IHSG fluctuates, while the long-term variable Exchange rate has a significant while variable interest rate is not significant.

ANALISIS PENGARUH PENGELUARAN PEMERINTAH SEKTOR PENDIDIKAN DAN KESEHATAN TERHADAP KEMISKINAN DI JAWA TIMUR Fithri, Naylal; Kaluge, David
Jurnal Ekonomi Pembangunan Vol 15, No 2 (2017): JURNAL EKONOMI PEMBANGUNAN
Publisher : Pusat Pengkajian Ekonomi dan Kebijakan Publik

Poverty is a complex issue because it relates to the inability of access to economic, social, cultural, political and participation in society became one assessment of the success of the government's performance. This study aims to determine the effect of government spending for education and health sector to poverty. The data used is secondary data with regression models panel.Hasil mneguunakan Research shows that the effect of government spending education sector and no significant negative effect on poverty. Government spending in the health sector and no significant positive effect on poverty. This is because the government is less effective in reducing the number of people living below the poverty line, this is evidenced by the tendency of increase in the number of poor people from time to time.

PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT Paputungan, Rahmita Dwinesia; Kaluge, David
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor?s opinion that explain a going concern of their client?s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010?2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

Analisis Variabel Sosial Ekonomi Terhadap Tingkat Inklusi Keuangan Negara Asia Tahun 2010-2015 Jannah, Yana Raudhatul; Kaluge, David
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 6, No 1: Januari 2019
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v6i1.2532

Program inklusi keuangan di Asia mulai gencar dilakukan dengan fokusnya yaitu meningkatkan akses masyarakat, terutama masyarakat yang belum menikmati jasa perbankan. Hal ini menjadikan inklusi keuangan sebagai salah satu satu fokus pembangunan di sektor keuangan diberbagai negara khususnya di kawasan Asia, karena sistem keuangan yang baik dapat mendorong pertumbuhan ekonomi.Penelitian ini bertujuan untuk melihat perbandingan tingkat inklusi keuangan dan melihat pengaruh variabel sosial ekonomi terhadap inklusi keuangan di negara Asia tahun 2010-2015. Untuk melihat perbandingan tingkat inklusi keuangan di beberapa negara Asia digunakan metode analisis Index of Financial Inclusion (IFI) yang dikembangkan oleh Sarma (2008), sedangkan untuk menguji hubungan antar variabel sosial ekonomi terhadap inklusi keuangan digunakan metode Ordinary Least Square (OLS) dengan teknik estimasi dalam pendekatan Fixed Effects Model.Hasil dalam penelitian ini menunjukkan bahwa secara umum inklusi keuangan di beberapa negara Asia utamanya dipengaruhi oleh dimensi keguanaan. Selain itu, hanya variabel GDP perkapita yang tidak signifikan berpengaruh secara parsial. Sedangkan variabel lainnya, yaitu, tingkat pengangguran dan jumlah penduduk di pedesaan mempunyai pengaruh yang signifikan terhadap indeks inklusi keuangan.

Co-Authors Achmad Usman Maulana Agus Suman Alan Smith Purba Aldila, Exi Alfarado, Rafael Amrullah, Muhammad Mukhlis Amrullah, Muhammad Mukhlis Anis Wijayanti Antonius Nugroho Adi ARDIANSYAH ARDIANSYAH Athaya, Mahadiva Frylia Aviyanti, Richo Diana Birgitta Dian Saraswati Candra Fajri Ananda Chalid Husen Dias Satria Divya Ratna Nindita Dwidyah Rini, Ayu Dwiyoso, Hertoto Dyah Putri Sekar Arum Ekaviana, Dessy Fadilah, Anisa Fajriana, Nadia Fauzan Aryaputra Firnanda Novita R Fithri, Naylal Heni Pujiastuti Hernanda, Bima Hertanti Wahyurina Ida Ayu Purba Riani Idah Zuhroh Ivan Purnama Putera Jannah, Yana Raudhatul Jibril, Hadira Thumaninah Kasnaeny Karim, Kasnaeny Khusnul Ashar Kristyanto, Visi Saujaningati Lila Rahajeng Majok, Alith Jacob Marius Robert Seran Markus, Morencia Maureen Inesella LT Muhammad Mahdi Muhammad Mahdi, Muhammad Munawar Ismail Nadia Fajriana Nadia Fajriana Nayaka Artha Wicesa Olivia Louise Eunike Tomasowa, Olivia Louise Eunike Paputungan, Rahmita Dwinesia Parinusa, Sisilia Maria Patricia Juan Aurellia Pradani, Amaretta Hanindya Pratama, Laode Ivan Putu Mahardika Adi Saputra Rachmasari, Annisa Rahajeng, Lila Rahmita Dwinesia Paputungan Ramadhani, Febrina Nur Ramadhany, Diwa Artha Ramadhany Richo Aviyanti Rofik, Mochamad Rudi Firmansah Santoso, Pramana Ridha Saputro, Arif Sari, Agatha Christy Permata Setyastrini, Ni Luh Putri Silvi Asna Prestianawati Sir, Monsar Marito Smith, Alan Subhan Purwadinata Susanto, M. Harri Trisna Trisna, Trisna Umiriyana, Umiriyana Uswatun Hasanah, Dinda Wahyudi Winda Sari Yogi Pasca Pratama, Yogi Pasca Yohanes Hadi Soesilo Yon Widiyono Yusi Pramandari Zuhdiyaty, Noor

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