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Jurnal Ekonomi dan Bisnis

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Published by Universitas Kristen Satya Wacana

ISSN : 19796471 EISSN : 25280147 DOI : -

Core Subject : Economy, Humanities, Art, Social,

Arts Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.

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Articles 8 Documents

Search results for , issue "Vol 18 No 3 (2015)" : 8 Documents clear

Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo Mohammad Alfian
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study determines the factors supporting the implementation of SIMDA (local government’s financial management information system) on SKPDs (local government agencies) and the effect of SIMDA implementation toward financial statement quality. This research was based on the deficient SIMDA implementation, as demonstrated by inadequate accounting information quality. Inadequacy of accounting information quality was indicated by smaller number of SKPDs which obtain an unqualified opinion on their audit report. The population in this research is SKPDs in Kulon Progo, Yogyakarta. The samples were taken using judgmental purposive sampling method. The hypotheses were analyzed using structural equation model through SmartPLS. The results show that the quality of data input and the level of user knowledge about SIMDA positively affects the SIMDA implementation. Moreover, the top management support was not positively influence the SIMDA implementation. Furthermore, the research also found that the SIMDA implementation has positive influence toward the accounting information quality.

Analisis Pengembangan Produk Berbasis Quality Function Deployment (Qfd) (Studi Kasus pada Produk Susu PT MSA) Okky Rizkia Yustian
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Product developments are motivated by science and technology, change ofconsumer’s demands, competition, and requirement to improve profit. This research is intended to figure out and analyze the tools applied in the PT MSA’s product development and its alternatives. Quality Function Deployment (QFD) is used to determine product attributes for consumer’s demand, company’s performance, level of interest, technical parameters, requirement of process, and quality procedures to improve the products. This research is designed as a quantitative research method. QFD application in PT MSA results 15 product attributes, which are demanded by consumers. Those attributes are interpreted through 9 technical parameters in House of Quality (HOQ) for packaged fresh milk, and 15 product attributes for yoghurt. Based on the priority analysis, PT MSA will conduct their business decision to develop yoghurt product, which is expected to increase the total sales.

Entrepreneurial Orientation and Social Capital in Pricing Strategy: a Case of Small Enterprises in East Java Suyanto Suyanto; Aluisius Hery Pratono
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini mengkaji dampak orientasi kewirausahaan dan modal insani terhadap strategi penetapan harga perusahaan-perusahaan kecil di Jawa Timur. Metoda penelitian ini merupakan campuran antara analisis kuantitatif dan analisis kualitatif yang dipergunaan untuk menganalisis 168 perusahaan kecil. Temuan utama dari analisis kualitatif adalah perusahaan kecil cenderung menetapkan harga rendah untuk produk-produk mereka, diskon diberikan kepada pelanggan yang loyal, sistem penetapan harga transfer berdasarkan biaya produksi, adanya hubungan yang dekat antara pekerja dan pemilik dan antar pekerja, serta keagresifan bukanlah merupakan ciri perusahaan kecil. Temuan utama dari analisis kuantitatif ada tiga, yaitu (1) keagresifan dalam inovasi produk dan otonomi dalam pengambilan risiko merupakan dua ukuran orientasi kewirausahaan yang memengaruhi kemampuan perusahaan kecil di Jawa Timur dalam menetapkan harga produk baru; (2) baik agresifitas dalam inovasi dan otonomi dalam pengambilan risiko menentukan program pemasaran (salah satu ukuran penetapan harga) di perusahaanperusahaan kecil; (3) berbagi ide tentang tujuan merupakan faktor kunci dalam modal insani yang sangat memengaruhi komunikasi yang baik dengan pelanggan.

Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi Edy Suprianto; Septian Harryoga
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Framework for the Development of Accounting Education Research which ispromulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. Tikollah et al. (2006) found that the degree of accounting knowledge is increased by emotional intelligence and students’ self-confidence. This study tries to evaluate the effect of emotional intelligence, study behavior, and culture to the degree of accounting knowledge that is moderated by self confidence. The research population is all of the students in Semarang. While the samples were collected using purposive sampling method. There are two criteria tochoose the samples; which are (1) student from the accounting department in sixth until eighth semester, and (2) the students in Sultan Agung Islamic University, Diponegoro University and Semarang State University. Based on these criteria, the samples are counted by 96 students. The result revealed that emotional intelligence and study behavior has a significant positive effect to the degree of accounting knowledge. Culture does not have a significant effect to the the degree of accounting knowledge. Moreover, the research could not provide evidence that self-confidence is a moderating variable to increase degree of accounting knowledge.

Corporate Social Responsibility: Keterkaitan Letak Geografis Terhadap Desain Program dan Pelaporan Perusahaan Deasy Sagitaningrum; Dianne Frisko
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to analyze the role of the geographical area surrounds company in the linkage with the design of corporate social responsibility (CSR) program and CSR reporting. This study uses qualitative approach by comparing two companies in different location. They are Indonesian companies (PT Indo Tambangraya Megah Tbk) and Australian company (OZ Minerals). Content analysis method is used to collect the public data. The result conveys factual information that the geographical area, natural environment, local value, and government policy create the differences for each company in designing the CSR program and the ways companies provide CSR report. Company which is located in cultural society are tend to design the CSR program by regarding the cultural values. Company which is located in certain jurisdiction tends to report CSR based on the regulated standard. Moreover, environment, education, health, and economic condition are also considered in designing CSR programs.

Pengaruh Karakteristik Individu Terhadap Kinerja Auditor Ceacilia Sri Mindarti
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to analyze the influence of individual characteristics of auditors in terms of locus of control and organizational commitment to the performance of auditors. The theories that be used in this study are attribution theory and goal setting theory. Auditors in a public accounting firm in Indonesia with a minimum term of one year are selected as samples in this study. The research data were collected by questionnaires, which were processed using regression analysis. The results showed that individual characteristics which are locus of control and organizational commitment were influenced the performance of auditors. The results will contribute to the development of the auditing literature, especially regarding to the influence of individual characteristics on the auditor’s performance as well as performance of auditors.

Perbedaan Earnings Management Berdasarkan pada Tahapan Life Cycle Perusahaan yang Terdaftar di BEI MI Mitha Dwi Restuti; Luluk Widyaningrum
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aimed to find out the differences in the earnings management practice based on the company life cycle (growth , mature ,and stagnant). The samples of this study consists of 224 companies in all sectors except the financial and banking, which were listed in Indonesia Stock Exchange (IDX) during 2010-2012. This study used a Kruskal Wallis test to examine whether there were differences the earnings management practice between each level of the life cycle. The results of the study showed that there were no differences in earnings management practice at each level of the life cycle. Afterward, the earnings management practices between growth and mature level, and between mature, and stagnant level are compared. The result showed that there was a significant difference between the earnings management practice by the companies in the growth and mature level, but there was no significant difference in earnings management practice by the companies in matureand stagnant level.

Hubungan Mekanisme Corporate Governance dan Kinerja Keuangan Bank Pembiayaan Rakyat Syariah Eriza Mayang Kusuma; Supatmi Supatmi
Jurnal Ekonomi dan Bisnis Vol 18 No 3 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to find the empirical evidence about the correlation of corporate governance with the financial performance of Islamic rural bank (Bank Pembiayaan Rakyat Syariah/BPRS). The samples are 97 Islamic rural banks in Indonesia, which published financial statements during 2011-2012. The corporate governance mechanism is measured by independent board, board of directors, managerial and institutional ownership. Financial performance is measured by financial ratios, i.e. NPF, CAR, FDR, ROA and ROE. The hypotheses are tested using Chi square test. This study showed that the board of director was positively related to the ability to cope with the level of non performing loans (NPF), both managerial and institutional ownership was positively related to the return on assets and equity (ROA and ROE).

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