Jurnal Ekonomi dan Bisnis
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.
Articles
260 Documents
Model Meningkatkan Niat Beli Produk Hijau: Sebuah Pendekatan Strategik
Jati Waskito;
Banu Witono
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.284
This study aims to develop the results of previous research, as follows: 1) design and test a model of consumer perceptions (that has been mapped during year-1 of a comprehensive review of the eco-friendly products 2) analyze the factors (i.e. environmentally friendly corporate image, perceptions of environmentally friendly products, product labels, and government regulations) that influence purchasing decisions of eco-friendly products based on design and test result on the proposed model 3) identify the most important factors considered by the consumers through comprehensive model testing, so as to provide empirical evidence for the sake of implementing environmentally conscious marketing strategy.The results of the field survey managed to get 293 respondents who are willing to participate. The conclusions of the study are 1) the proposed research model in this study is able to represent a comprehensive picture of people’s perception on environmentally friendly products; 2) regulatory, corporate image, and product perceptions variables significantly shape the public perception of the eco-friendly products; 3) corporate image variable is the most important element in shaping public perceptions on environmentally friendly products.
Pengaruh Pemasaran Internal dan Kualitas Layanan Internal Terhadap Kepuasan Pelanggan Internal (Studi Pada Industri Kepariwisataan di Daerah Istimewa Yogyakarta)
Jumadi Jumadi
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.285
The aim of this research is to investigate the implication of internal marketing and internal service quality effectivity towards internal customer satisfaction in Tourism Industry in Yogyakarta Special Territory. This internal marketing studyinvolves variables of motivation and reward system, effective communication, effective employee's selection, effective recruitment, effective development, effective support system, and healthy work environment. While the internal quality service aspects that will be examined in this study are: tangible, emphaty, responsiveness, reliability and assurance, and then their influences on internal customer satisfaction would be analyzed.The sample size is 210 respondents,which is determined using purposive sampling method. The main instrument for data collection in this study is through questionnaire. The analysis tool used to examine the hypothesis of the study is Structural Equation Modeling using AMOS Version 20.0 Software. The result of the study shows that: Internal marketing and internal quality service significantly influence internal customers satisfation. However, the internal quality service influence the internal customers satisfaction more significantly. Therefore the managers in tourism industry should improve the internal marketing more than the internal quality service.
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
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DOI: 10.24914/jeb.v18i3.286
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.
Dampak Liberalisasi Perdagangan RI-China Terhadap Perubahan Perdagangan dan Kesejahteraan Masyarakat Indonesia: Sebuah Pendekatan Ekuilibrium Parsial (SMART Model) dan Pemanfaatan Sistem Neraca Sosial Ekonomi 2008
Sulthon Sjahril Sabaruddin
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.287
This paper attempts to evaluate the impact of Indonesia-China trade liberalisation in changing Indonesian trade and Indonesian society welfare. To evaluate such impact, the study uses the Software for Market Analysis and Restrictions on Trade (SMART Model) and Social Accounting Matrix 2008 (SAM 2008). Based on the result of the Indonesia-China trade liberalization scenario analysis, it is found that the net income received by the households due to the foreign trade with China is negative, which means the amount of the household expenditure due to the huge amount of Chinese commodities entering Indonesia is still higher compared to the amount of the household income received as a result of the Indonesian export of its commodities to China. The increased net income is enjoyed by all types of households.
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
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DOI: 10.24914/jeb.v18i3.288
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.
Pengaruh Keadilan Prosedural Terhadap Penganggaran Partisipatif Melalui Komitmen Organisasi
Andry Arifian Rachman
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.290
This study aims to examine: (1) the influence of procedural fairness to participative budgeting; and (2) the influence of procedural fairness to participative budgeting through organization commitment.The purpose of descriptive research method used in this study is to obtain a description of the characteristics of the variables and then verification is applied to determine the relationships between variables through hypothesis testing. The population in this research is 165 officers in 55 Local Government Unit Agencies (SKPDs) in West Java Province. Validity and reliability of questionnaires are tested before examining the hypotheses. Structural Equation Modeling (SEM) is used as the analysis technique in this research.The research findings are as follows: (1) procedural fairness hasa positive effect on the participative budgeting; and (2) procedural fairness has a positive effect on the participative budgeting through organization commitment.
Kapabilitas Pemasaran dan Operasi Serta Pengaruhnya Pada Supply Chain Management dan Kinerja Perusahaan
Hadi Purnomo;
Edi Santosa
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.295
Competition is a fact that needs to be faced by companies, and competitive advantage is thecore of the company’s success. To face the competition, the accuracy of the strategy undertaken by a company is one of the key success factors of the company. The strategy is to focus on the important factors that affect the performance of the company. In this case, two functions that are key to the creation of value-added are marketing and operations functions. Operations and marketing capabilities are important factors to obtain superior performance. Integration of marketing and operations (operation capabilities, marketing capabilities) is believed to be a synergy to achieve the company's competitive advantage.On the other hand, Supply Chain Management (SCM) is a key strategic factor to improve the company effectiveness. While an effective supply chain process is based on cross-functional collaboration of the company including operations and marketing capabilities. Thus, the main concern of this study is to focus on the influence of operationand marketing capabilities in supply chain integration and the firm performance, as well as the effect of supply chain integration on the firm performance. The results of this study based on regression analysis show that the regression coefficient of each independent variable on the dependent variable is positive. This means that the marketing and operation capabilities have positive effects on the firm performance, as well as having a positive impact on the supply chain integration. On the other side, the supply chain integration also has a positive effect on the firm performance.
Dinamika PMA dan PMDN di Indonesia Sebagai Dampak Dari Upah Minimum, Inflasi dan PDRB Tahun 2004-2012: Pendekatan Dynamic Panel Data Model
Lea Widowati Sugiharto;
Akhmad Syakir Kurnia
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.305
This paper aims at investigating the behavior of foreign direct investment (FDI) and domestic direct investment (DDI) in Indonesia, which is expected to be explained by several explanatory variables including the setting of regional minimum wage, inflation, as well as regional domestic product. More specifically, the investigation is focused on the effect of annual increase in the minimum regional wage, provided that it is a sensitive issue for investors. Using 33 provincial level data in a period from 2004 to 2012, this paper uses a dynamic panel data which allows us to see the behavior of direct investment in the short run as well as in the long run. The result shows that an increase in the regional minimum wage setting reduces both DDI and FDI in the short run. However, in the long run, an increase in the regional minimum wage is likely to increase both DDI and FDI. This is likely indicating that in the long run an increase in wage is expected to be accompanied by higher productivity, eventhough in the short run higher wage increases cost of production which will undermine investment.
Penyusunan Model Program Corporate Social Responsibility (CSR) di Perguruan Tinggi Kota Salatiga Dalam Upaya Meningkatkan Intake Perguruan Tinggi
Lina Sinatra Wijaya;
Krismiyati Krismiyati
Jurnal Ekonomi dan Bisnis Vol 17 No 3 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v17i3.311
Corporate Social Responsibility (CSR) is one of the promotion techniques done by a Public Relations in higher education institutions to face the tougher competition among the higher education institution in gaining new students. Most higher education institutions in Salatiga try to do some CSR programs to achieve their goal. This study tries to investigate what suitable model of CSR done by higher education institutions in Salatiga-Central Java which is also implemented and the influence of this program to students’ intake in one academic year. Lastly, it tries to propose a CSR modeling for increasing students’ intake at higher education Institution in Salatiga-Central Java. This study employs interview and literature study for data collection. The data are then analyzed qualitatively to answer the posed research questions. This study involved 7 Higher education institutions in Salatiga-Central Java and also 19 High schools which are spread in 7 cities in Central Java. The result of the study shows that the Public Relations unit in each higher education institutions has carried out their CSR program to some of the Schools in Central Java, but lack of coordination done by both parties. However they emphasize their CSR program focusing on community service, high school student activities, scholarships and training. In order to effectively achieve the goal, an intake cycled relations model is proposed.
Perilaku Sticky Cost Biaya Penjualan, Biaya Administrasi dan Umum Serta Harga Pokok Penjualan Pada Perusahaan Manufaktur
Lea Ratnawati;
Yeterina Widi Nugrahanti
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
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DOI: 10.24914/jeb.v18i2.314
The objective of this study is to find the indication of sticky cost behavior in Indonesian manufacturing. The cost stickiness can be indicated by asymetric reaction of costs to changes. This study employs Anderson, Banker, Janakiraman (ABJ) model to identify the sticky cost behaviour on selling expense and general administrative expense. The samples of this study are 351 firm years of manufacturing companies listed in Indonesia Stock Exchange during 2009-2012. This study found that selling, general and administrative cost increase 0,475 percent and cost of good sold increase 1,063 percent when sales increase 1 percent. Whereas, the sales and selling, general and administrative cost decrease 0,409 percent and cost of good sold decrease 0,033 percent per1 percent decrease in sales. The research results provide of sticky cost behaviour indication in selling expense, general and administrative, and cost of good sold in Indonesian manufacturing company. The findings support the theory of cost adjustment delay.