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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Jurnal Akuntansi Aktual Jurnal Transformative Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Brawijaya Journal of Social Science Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi
Unti Ludigdo
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Dampak Pemberian Semen Gresik UKM Award Terhadap Peningkatan Kinerja UKM Binaan (Study Pada Penerima Award Program CSR PT. Semen Gresik ) W, A.A Raditya Putr; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to see whether the impact of the SME Award Semen Gresik may affect the performance of SMEs assisted, especially the SMEs receiving the award. Improved performance here is the improved performance of the economy as well as social and enverimental  happened to SMEs after receiving the award. The SME research center here is a winner in each category of the competition and the overall winner at the event in Semen Gresik SME award. The categories examined are employment, growth in exports and imports, compliance with the installment obligation and entrepreneurship, administration and compliance with best winners (overall winner). This research uses descriptive qualitative method added the assessment ratio in accordance with the conditions of SMEs. Based on the method of research, the entire SMEs that receive the award has increased performance, both in terms of economic or social and environmental. The rise of the economy have different variants of the value generated while the ratio in terms of social and environmental as well as improvements in a positive performance in the contribution of SMEs. Keywords: SMEs, economic, social and environmental performance, and award.
FINANCIAL PERFORMANCE ANALYSIS OF CONVENTIONAL AND SHARIA BANKS (Studies in the Form of state-owned Bank ) Yuhansyah, Dio Sasta; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This  study  aims  to  analyze  how  the  performance  of  State-Owned  Sharia  Bank compared to State-Owned Conventional Bank. It also aims to analyze the alternative of State-Owned Sharia Bank establishment. Indicators of bank performance assessment are based on bank health assessment which assessed  through capital, asset quality, management, earning, liquidity. The population  in  this study  is State-Owned Bank which will be  the main candidate for establishment of State-Owned Sharia Bank, both the conventional and sharia entities with total 6 (six) banks, namely  : PT. Bank Rakyat  Indonesia, Persero  (Tbk), PT. Bank Mandiri, Persero (Tbk), PT. Bank Nasional Indonesia, Persero (Tbk), PT. Bank BRI Syariah, Persero, PT. Bank Syariah Mandiri, Persero, PT. Bank BNI Syariah, Persero. This research was conducted using analysis of comparative data that is comparing one data with the other's data. CAMEL variables which used to analyze the health rate of the bank of 8  (eight)  ratios,  that are  : capital adequacy  ratio  (CAR), non performing  loan  (NPL), net profit margin  (NPM),  return  on  asset  (ROA),  return  on  equity  (ROE),  net  interest margin (NIM), operating expense to operating income (BOPO), and loan to deposit ratio (LDR). The type of data used is quantitive data in the form of annual reports of banks during the period of 2010-2012. The  results  of  this  study  indicate  that  conventional  banks  have  better  performance than Sharia Banks.  In addition, alternative establishment of  state-owned Sharia Banks wich reflect better performance is by merging Sharia and Conventional entities that exist under the same bank. Keywords: performance, State-Owned Sharia Bank, CAMEL (capital, asset, management, earning, liquidity), CAR, NPL, NPM, ROA, ROE, NIM, BOPO, LDR, comparative
DAMPAK KESERTAAN MAHASISWA PADA LEMBAGA KEMAHASISWAAN TERHADAP PRESTASI AKADEMIK (STUDI KASUS MAHASISWA JURUSAN AKUNTANSI S1 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BRAWIJAYA) Yazidulfalach, Andang; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui dampak kesertaan mahasiswa pada lembaga kemahasiswaan terhadap prestasi akademik. Prestasi akademik dalam penelitian ini difokuskan ke dalam IPK yang telah dicapai. Populasi dalam penelitian ini adalah mahasiswa program studi S-1 Jurusan Akuntansi yang pernah berkecimpung di dalam kegiatan lembaga organisasi FEB-UB. Data penelitian ini diambil dari data primer melalui interview dan data sekunder dari buku-buku, literatur, artikel, internet, dan jurnal-jurnal yang berhubungan dengan penelitian ini. Interview dilakukan kepada 6 responden. Penentuan unit sampel dianggap telah memadai apabila telah sampai pada tahapan dimana data yang telah dikumpulkan telah jenuh, sehingga penambahan sampel tidak akan memberikan informasi baru. Penelitian ini menggunakan analisis deskriptif dalam menganalisis data penelitian. Berdasarkan hasil uji analisis deskriptif mengenai data interview yang peneliti dapatkan, dapat disimpulkan bahwa mahasiswa menjadi lebih percaya diri, sehingga dapat meningkatkan prestasi belajar. Hal tersebut diindikasikan dengan hasil Indeks Prestasi Kumulatif (IPK) yang sangat memuaskan. Selain itu dengan mengikuti kegiatan lembaga kemahasiswaan, mahasiswa dapat meningkatkan softskill dalam hal melakukan hubungan dengan pihak lain dan dapat menciptakan jiwa kepemimpinan.     Kata Kunci :    Mahasiswa, Lembaga kemahasiswaan, Prestasi, Akademik, IPK.
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS BRAWIJAYA Prasetyo, Didik; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan penelitian ini adalah menguji pengaruh kecerdasan emosional dan perilaku belajar terhadap prestasi akademik. Penelitian ini menggunakan metode survei yang menggunakan data primer yang diperoleh dari kuesioner. Populasi digunakan adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya. Dengan jumlah sampel adalah 286 mahasiswa. Pengukuran kecerdasan emosional terdiri dari aspek pengenalan diri, pengendalian diri, motivasi, empati dan ketrampilan sosial. pengukuran perilaku belajar terdiri dari aspek kebiasaan mengikuti pelajaran, kebiasaan membaca buku, kunjungan ke perpustakaan, dan kebiasaan menghadapi ujian. Sedangkan prestasi akademik diukur dengan IPK. Dengan analisis regresi berganda, diperoleh hasil baik dari uji parsial maupun uji simultan bahwa kecerdasan emosional dan perilaku belajar berpengaruh terhadap prestasi akademik. Kata kunci: perilaku belajar, Kecerdasan emosional, Mahasiswa akuntansi, Prestasi akademik.
GOOD GOVERNANCE OF KOPERASI WANITA SERBA USAHA “SETIA BUDI WANITA” JAWA TIMUR Puspitasari, Devy Sylvia; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research was conducted to understand the implementation of good governance on Koperasi Wanita Serba Usaha  “Setia Budi Wanita”  Jawa Timur. Cooperative is economic organization that based on sense of family. Women’s Cooperative in the present society with the purpose to achieve the welfare of members and society with profesionalism, independent woman, qualified and integrity. This type of research  is  a  qualitative descriptive method. Instruments used in data collection are interviews, observation, and documentation.  The results of the research represent passage of the good governance principles includes of transparency  in the provisioning  information  for administrators, employees, PPL, PJ, members in a transparent and opened, so that every  employee  already  knows  how the  system  that are within  the cooperative principle  accountibility.  While,  the principle  of  responsibility  shown  SBW towards employees by providing a range of benefits, health insurance, safety and social responsibility  to the  society. Then  the principle of  independency  showed nothing intervention from the internal, but external side there is a little ideological and  philosophical  differences  cooperative.  Finally, the  Fairness  principle, shareholders (members) receive equal and fair treatment in the implementation of the RAT and the division SHU, stakeholders of the employees who were recruited based on their expertise, so the company does not discriminate against employees based on racial and establish a system of reward and punishment is fair. Key Word : Cooperative, Good Governance
PERSEPSI MAHASISWA AKUNTANSI TERHADAP KEGIATAN ASISTENSI MATA KULIAH Wahyuningrum, Rany; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The main purpose of this research is to understand student’s perception about course assistancy activities of Bachelor degree students Majoring in Accounting of Economics and Business Faculty, Brawijaya University. This assistancy activities measured by three indicators, i.e the implementation of assistancy activities, the competency of teaching assistant, and the benefit of assistancy activities. This research was held based on quantitative approach  using frequency test, validity test, reliability test, and descriptive analysis. The results show that students gave positive perception about assistancy activities. 60% respondents of this research agreed and the other 25 % of respondents strongly agreed with this assistancy activities. It showed that assitancy activities in accounting student FEB-UB has already been performed properly. According to the questionnaire analysis result of three indicators, each result shows that 58% respondents agreed with assistancy activities that has been well implemented, 66% respondents says that teaching assistants have very good academic competences, and 55% respondents described that assistancy activities could give very much benefits to the student, respectively. Keywords : Perception, assistancy activities, students, teaching asisstant.
Pengaruh Tingkat Pendidikan Orang Tua dan Jalur Masuk Terhadap Prestasi Belajar Mahasiswa Akuntansi (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang) Handayani, Asti Tyas; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study purpose to determine the influence of education’s parent and the university recruitment’s way on learning achievement. This study used a different test in testing the two-way anova analysis. Based on the results of education’s parent variables or the university recruitment’s way testing, both variables have a positive and significant impact on accounting learning achievement. Education’s parent is measured by the latest education taken by the parents. The university recruitment’s way were measured by the college admission when new student admissions. Learning achievement is proxied by Grade Point Advantage. The indication, the parental education as high as child's learning achievement. The people intelligence level affected to the results of study, where each university recruitment’s way indicates of the intelligence. Keywords: education’s parent, the university recruitment’s way, learning achievement
ANALISIS KESEHATAN KEUANGAN PADA KOPERASI KARYAWAN CITRA BEKISAR TELKOM SURABAYA Mahardani, Rr Vania Primadiptha; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui kondisi tingkat kesehatan kinerja keuangan koperasi 2012 dan 2013 melalui laporan keuangan neraca dan Sisa Hasil Usaha (SHU) pada Koperasi Karyawan Citra Bekisar Telkom Surabaya. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi. Analisis data yang digunakan menurut Peraturan Menteri Koperasi (Permenkop) No.14/Per/M.KUKM/XII/2009 yang diolah menjadi 5 aspek yaitu permodalan, kualitas aktiva produktif, likuiditas, efisiensi, dan kemandirian & pertumbuhan koperasi. Hasil penelitian ini menunjukkan bahwa kinerja  keuangan Koperasi Karyawan Citra Bekisar Telkom Surabaya pada tahun 2012 dan 2013 mendapat skor 55,34 dan 55,19 sehingga dinyatakan “KURANG SEHAT”.   Kata Kunci: Kinerja, kesehatan, koperasi.
INTERAKSI ASPEK BUDAYA DALAM AKUNTANSI PADA INDUSTRI KRIPIK TEMPE DI KOTA MALANG Purbaningtyas, Galuh; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Studi ini bertujuan untuk menggambarkan interaksi antara makna budaya terhadap bisnis  dan  praktik  akuntansi,  yang  berkembang  pada pengusaha  kripik  tempe khususnya di Kampung Sanan, Kota Malang. Sebagai bentuk manifestasi budaya yang  berkembang,  kripik  tempe  menjadi  oleh-oleh  asli  Kota  Malang  dan Kampung  Sanan  berhasil  membuktikan  keberadaannya  menjadi  sentra  industri kripik  tempe  terbesar  di  Kota  Malang.  Studi  ini  menggunakan  pendekatan kualitatif  dengan metode  etnografi  sebagai metodologi  penelitian,  dimaksudkan untuk menggali  lebih  dalam  hubungan  antara  budaya  dan  akuntansi  pada  usaha kripik tempe yang berkembang di Kampung Sanan. Dalam suatu bisnis, akuntansi bertujuan  untuk  memberikan  informasi  yang  akan  mempengaruhi  pengambilan keputusan  pihak  internal.  Sehingga  dalam  studi  ini  akan  diungkapkan  bahwa, karakteristik,  nilai,  dan  makna  budaya  turut  menjadi  faktor-faktor  yang mempengaruhi  praktik  akntansi  dan  pengambilan  keputusan  dalam  bisnis  yang dilakukan oleh para pelaku usaha kripik tempe. Kata  kunci:  praktik  akuntansi,  usaha  mikro,  etnografi,  makna  budaya, kripik tempe.
GRI Standard Implementation on Sustainability Report of Indonesia Sustainability Reporting Award (ISRA) Winners Krishnanda, Fandy Cahya; Ludigdo, Unti
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This descriptive qualitative study aims for analyzing the performance and focus of CSR at two most consistent participants of Indonesia Sustainability Reporting Award (ISRA), which are PT. Kaltim Prima Coal (KPC) and PT. Aneka Tambang, Tbk (ANTAM), from 2010 up to 2013. The data are collected through documentation and literature review techniques and evaluated by descriptive analysis upon the sustainability report of 2009 until 2013 with GRI standard as its indicator. This research confirms that the main focus of GRI standard is Social Performance Indicator. It is apparent that GRI always develops all indicators except the Economic Performance Indicator. Comparing the sustainability reports, the study revealed that the performance of KPC in the annual ISRA increased gradually from 2010 until 2014 and was more stable than that of ANTAM. The result of analysis upon the sustainability report of 2011 until 2013 with GRI G3.1 showed that the CSR main focus of KPC was toward the Economic and Social Performance Indicators with 100% of indicator fulfillment; meanwhile, the CSR main focus of ANTAM was on the Environmental Performance Indicator with 95.6% of indicator fulfillment. Key words: GRI, ISRA, sustainability report, PT Kaltim Prima Coal, PT Aneka Tambang Tbk
Co-Authors A. Razak A.A Raditya Putr W Abdillah Bela Nuswantoro Achsin, M Agus Setiawaty Aji Dedi Mulawarman Ajis, Mohd Na'eim Akhmad Riduwan Akhmad Thoha Alfina Fitrinnisak Alfina Fitrinnisak, Alfina Ali Djamhuri Ali Maksum Amir, Vaisal Andang Yazidulfalach Anggraini, Savitri Ari indra Susanti Ari Kamayanti Aripratiwi, Ratna Anggraini Ariyanti Dwi Hartidah Armanu Thoyib Asti Tyas Handayani Ayu Fury Puspita Briando, Bobby Damayanti, Made Tara Deddy Rahmat Santoso Devy Pusposari Devy Sylvia Puspitasari Dhanias, Fitriana Rakhma Didik Prasetyo Didik Prasetyo Dio Sasta Yuhansyah Dwi Agustina H., Dwi Agustina Eko Ganis Sukoharsono Eko Prianggono Fandy Cahya Krishnanda Fanita Meilisa Fransiskus Randa Galuh Purbaningtyas Galuh Retno Widowati Ghazi, Achmad Fariz Gugus Irianto Handayani, Fidyah Yuniarti Hendrawan Dendy Santoso I Dewa Ayu Eka Pertiwi Imam Subekti Indika Sari, Asri Iwan Triyowono Iwan Triyuwono Krishnanda, Fandy Cahya Lase, Maria Inggried Soinia Lies Ernawati Listya Kanda Dewi Lucy Sri Musmini M. Achsin M. Achsin Made Sudarma Made Sudarna, Made Madhani, Ryonti Mawarni, Pratiwi Dian Meirilin Esterina Meirilin Esterina, Meirilin Melinda Ibrahim Mirna Amirya Mudinillah, Adam Mufid, Muhammad Farras Noval Adib Nurul Farida Pradita, Reza Wahyu Pratiwi Dian Mawarni Prima Ramdani Ariesty Puspita , Ayu Fury Puspita, Ayu Fury Rahmasari, Ratnida Rany Wahyuningrum Ridho, M. Riswan Pramono Rizal Aripoerwo Roekhudin, Roekhudin Rr Vania Primadiptha Mahardani Savitri Anggraini Septarina Prita Dania Sofianti Sukamto, Wiwid Syarifah Massuki Fitri Tendi Wahyudi Utari, Dewi Vitriyan Espa Wiwied Widyastuti Wiyarni Wiyarni Wuryan Andayani Yeney Widya Prihatiningtias Yundari, Yundari Zaki Baridwan