cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota salatiga,
Jawa tengah
INDONESIA
Jurnal Ekonomi dan Bisnis
ISSN : 19796471     EISSN : 25280147     DOI : -
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.
Arjuna Subject : -
Articles 9 Documents
Search results for , issue "Vol 21 No 2 (2018)" : 9 Documents clear
Analisis pengaruh XBRL terhadap kinerja perusahaan di India Farisan Wanaputra; Siti Nurwahyuningsih Harahap
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (635.238 KB) | DOI: 10.24914/jeb.v21i2.1686

Abstract

This study aims to analyze the effect of XBRL adoption on firm performance, in terms of Return on Assets (ROA) as an accounting performance measurement and Market to Book Ratio (MTB) as the market performance measurement. The sample consists of 100 firms listed in National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) from 2008 to 2013 that are selected using purposive sampling method. This research empirically tests the hypothesis using Ordinary Least Square (OLS). The findings show that XBRL adoption positively affects firm performance. Increasing information transparency due to XBRL adoption motivates firms to increase the quality of their financial reporting and performance. These results suggest that capital market regulators promote the benefits of XBRL adoption so that listed firms are highly motivated to adopt XBRL.
Pembaharuan status, pencitraan personal, kepercayaan dan keputusan pembelian daring Adi Kurnia Djarot Nahusona; Roos Kities Andadari
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.868 KB) | DOI: 10.24914/jeb.v21i2.1691

Abstract

One of the most popular mobile messaging application in Indonesia is Blackberry Messenger. This application is not only popular for facilitating daily interactions but also commercial activities. In this respect, RF Shop as an e-commerce firm has utilized the status updating feature offered by Blackberry Messenger for their marketing activities. Specifically, this firm regularly updates its religious messages in its Blackberry Messenger status as a part of its personal branding. Thus, this research aims to test the effects of updating religious message in its Blackberry Messenger status as the seller’s personal branding on purchasing decisions in the e-commerce environment. This study uses a quantitative approach by distributing email-based questionnaires to 280 RF Shop’s customers with 115 completed questionnaires. Using the Partial Least Square (PLS), this study demonstrates status updating affects the seller’s personal branding. Further, a well-designed seller’s personal branding by updating religious messages positively affects customers’ trust. Eventually, customers’ trust will affect their decisions in the e-commerce environment.
Studi empiris pengaruh kepuasan kerja, turnover intention, produktivitas, dan keunggulan bersaing Eko Nur Fu'ad; Asep Gugun Gumilar
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.939 KB) | DOI: 10.24914/jeb.v21i2.1821

Abstract

This study focused on CV Duta Jepara employees, a furniture company in Jepara Regency, to examine the effect of job satisfaction and turnover intention on productivity and competitive advantage of the company. This study processed primary data obtained using a questionnaire distributed to 468 employees. The research sample was selected using purposive sampling method with consideration of employees from the production department who had worked for more than two years. The samples analyzed were 275 questionnaires. The analytical tool used is Structural Equation Modeling. The results showed that job satisfaction affected turnover intention, productivity and competitive advantage. Turnover intention affects competitive advantage, but does not affect productivity. While productivity influences competitive advantage.
Price, service quality and trust on online transportation towards customer satisfaction Yusepaldo Pasharibu; Eristia Lidia Paramita; Stefianus Febrianto
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.908 KB) | DOI: 10.24914/jeb.v21i2.1965

Abstract

Recently, online transportation that enables people to freely choose and order transportation services with their smartphones is growing very rapidly in Indonesia. This study aims to test the variables that affect customer satisfaction of online transportation with regard to price, service quality, and trust. This quantitative study uses 100 respondents selected by the purposive sampling technique. Next, this study analyzes the data generated using the multiple regression analysis. The results show that service quality and trust significantly affect customer satisfaction, but price does not exhibit a significant influence on customer satisfaction. Further, price, service quality, and trust simultaneously exhibit significant influences on online transformation’s customer satisfaction. Thus, this study practically implies that offering competent service quality, such as emphasizing cars’ cleanliness and tidiness, providing responsive services and timely presence complemented by the enhancement of drivers’ skills. Besides, firms have to maintain customers’ trust by offering convenient, satisfying, and responsible services.
Determinan intensi pelaporan pelanggaran: studi empiris pada Direktorat Jenderal Kekayaan Negara Anton Wibisono; Faisal Faisal; Fuad Fuad
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.801 KB) | DOI: 10.24914/jeb.v21i2.1985

Abstract

This study investigates the effects of whistleblowing system, organizational justice, job satisfaction on whistleblowing intention. The study surveys 113 civil servants at the Indonesian Directorate General of State Asset Management (Direktorat Jenderal Kekayaan Negara Indonesia) to generate the data. The results show that whistleblowing system and organizational justice positively affect whistleblowing intention. Thus, this study provides an empirical support to the theory of planned behavior. Further, this study contributes to the practice by suggesting that whistleblowing system and organizational justice are important factors in developing and evaluating the whistleblowing system, particularly in regard to the protection, rewards, and punishment of internal whistleblowers in public sector organizations.
Faktor-faktor yang mempengaruhi konservatisme akuntansi Maria Oktavia Elizabeth Sinambela; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.057 KB) | DOI: 10.24914/jeb.v21i2.1788

Abstract

This study aims to test the effects of firm size, firm risk, capital intensity, taxes, audit committees, managerial ownership, and litigation risk on accounting conservatism. This research uses secondary data from the Indonesian Stock Exchange and Yahoo Finance for daily stock price data. This study analyzes the data from 192 observations using descriptive statistics, a test of classical assumption, and multiple regression analysis. The results indicate that firm size, firm risk, litigation risk, debt covenant, audit committees, managerial ownership do not affect accounting conservatism. However, taxes and capital intensity negatively affect accounting conservatism.
Penerapan sistem akuntansi berbasis akrual: kajian dari aspek keperilakuan Teguh Erawati; Danang Kurniawan
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.268 KB) | DOI: 10.24914/jeb.v21i2.1795

Abstract

This study aims to determine the effects of organizational commitment, human resources, and the utilization of information technology on the implementation of accrual-based governmental accounting standards. Using the purposive sampling method, this study has 45 department heads, sub-department heads, and staff of the finance department in each local government agency (SKPD – Satuan Kerja Perangkat Daerah) of Magelang Regency as the respondents. The study modifies the questionnaire from previous literature to generate the primary data. The results show that organizational commitment affects the implementation of accrual-based governmental accounting standards. However, two other independent variables (human resources and the use of information technology) have no effect on the application of accrual-based governmental accounting standards.
Strategi penetrasi pasar UMKM Kota Semarang menghadapi era pasar global MEA Cicik Harini; Yulianeu Yulianeu
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.344 KB) | DOI: 10.24914/jeb.v21i2.1967

Abstract

Competition among small, micro and medium-sized businesses continues to increase, therefore efforts are needed so that SMEs are able to maintain the sustainability of their businesses in facing the global market era of the ASEAN Economic Community. The effort is to improve the smallest strategy to bear the risk of failure known as the market penetration strategy. The population of the study was UMKM in Semarang City, with a total sample of 120 respondents determined through purposive sampling technique. The method in this research using Structural Equation Modelling-Partial Least Square analysis method. The findings of the study indicate that market penetration has a positive influence on the marketing mix and marketing performance and the direct influence of market penetration is greater on marketing performance than the effect mediated by the marketing mix. Therefore, the strategy of market penetration can be increased through increasing customer sustainability, increasing sales in existing markets, increasing value, increasing existing market share, and increasing the existing market size.
Organizational justice perception of Indonesia civil servants, does it matter? Hety Budiyanti; Shine Pintor Patiro; Nurman Nurman
Jurnal Ekonomi dan Bisnis Vol 21 No 2 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.494 KB) | DOI: 10.24914/jeb.v21i2.2017

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan organisasi terhadap emosi positip pegawai negeri sipil di Provinsi Sulawesi Selatan dan Provinsi Sulawesi Tengah yang berdampak pada kepuasan kerja. Keadilan organisasi meliputi keadilan distributif, keadilan presedural, dan keadilan interaksional. Kontribusi penelitian ini adalah memberikan petunjuk kepada para pegawai negeri sipil di tingkat pimpinan dalam merancang suatu bentuk keadilan yang mampu membentuk emosi positif yang berdampak pada kepuasan kerja bawahannya. Responden dalam penelitian ini adalah pegawai negeri sipil yang berada di lingkungan pemerintah daerah Provinsi Sulawesi Selatan dan Provinsi Sulawesi Tengah. Teknik penarikan sampel menggunakan penyampelan purposif. Besaran sampel yang ditetapkan dalam penelitian adalah 400 orang dan diperoleh 350 kuesioner yang dikembalikan sehingga tingkat tanggapannya adalah 87,5%. Analisis data menggunakan SEM dengan pendekatan secara dua tahap, yaitu: model pengukuran dan model struktural. Hasil penelitian menunjukkan bahwa keadilan organisasional dapat menjelaskan dan memprediksi emosi positif. Selanjutnya, emosi positif dapat menjelaskan dan memprediksi kepuasan kerja para pegawai negeri sipil di Provinsi Sulawesi Selatan dan Tengah. Keadilan interaksional dan prosedural mempengaruhi emosi positif secara signifikan dimana keadilan interaksional memiliki pengaruh terbesar atas emosi positif. Sementara keadilan distribusi tidak memiliki pengaruh yang signifikan terhadap emosi positif.

Page 1 of 1 | Total Record : 9