Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ekonomi dan Bisnis

jeb
Website

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.

Arjuna Subject : -

Articles 260 Documents

5 6 7 8 9

Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014 Ronald Tehupuring; Theresia Febiengry Sitanala
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority. There were 30 cases for each in 2013 and 2014. This study aimed to examine (1) the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2) the positive impact of audit delay on audit switching; and (3) the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1) the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2) audit delay has a positive impact and significantly related to audit switching; (3) audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general information increased, and The implication for audit quality of financial statements become more reliable.

Sustainability Consumption: Perubahan Perilaku Mengonsumsi Daging Waluyo Budi Atmoko; Nang Among Budiadi
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Excessive meat consumption has negative impact on many areas of life, such as: health, production efficiency, environment, and social and ethics. This negative impact has encouraged the effort to change the behavior in consuming meat. This study is expected to contribute to the creation of public awareness, the need to establish the balance between consuming meat behavior and its consequences. The study used the experimental method. Hypothesis tested by Kruskal-Wallis test and Mann-Whitney test. The result of the study stated there was a significant difference between stimuli of information about negative impact of meat consumption on health, environment, social and ethics and control. Meanwhile, there was no significant difference between stimuli of information about negative impact of meat consumption on production efficiency and control. Conclusion of the study is information about negative impact of meat consumption on health, environment, social and ethics can cause behavioral change.

Identifikasi Peranan Orang Tua Wirausaha Dalam Pembentukan Karakter Entrepreneurial Spirit Dan Keberlangsungan Business Project Mahasiswa Universitas Ciputra Dewi M. Immanuel; Metta Padmalia
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to know whether the character of the entrepreneurial spirit of Ciputra University students which is expected to be the factor in being a successful enterprenour in the future, is influenced by parent who has a career as an independent enterprenour. The population of the study is students who have completed a minimum of two year study, have a sustainable business project at the time being, and have parents as family business entrepreneur. This is an exploratory qualitative research done by conducting in-depth interviews to students who become informants. Results from this study indicated that the character of the entrepreneurial spirit in the students themselves can be formed through an educational process, and also through action and the way of thought from parents in running the business. Character of entrepreneurial spirit is professionally sharpened the students in learning process at Ciputra University which is based on entrepreneurship.

Theorizing Pada Teori Pengelolaan Modal Kerja: Relasi Aset Lancar Dan Kewajiban Lancar Shalahuddin Haikal
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Current assets and current liabilities relation is one of the traditional topics of financial management. Through algebra operations, both relations acquired current ratio and net working capital which became a postulate, called the rule of thumbs: current ratio must be greater than 1, and net working capital has to be positive. Based on the findings in two IDX’s listed companies, this paper questioning the validity of those rule of thumbs, based on Operation Management, Financial Market evolution and Corporate Governance. This is not an empirical research, this is a theorizing effort which forgotten by scholars in the field of business and management.

Analisis Anteseden Kewirausahaan Di Perusahaan Keluarga Ariyani Wahyu Wijayanti; Salman Faris Insani
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research examines and analyzes the corporate entrepreneurship antecedent in family firms; the willingness to change, generation involvement, perceived technological opportunity, and strategic planning. The samples of this research are family firms which located in the center of batik industry in Surakarta, Sukoharjo, and Sragen. Eighty two respondents in this study are business owners or respective family members who are involved in managing the organization and able to disclose required information for this research. The research used non-probability sampling and purposive sampling as the method and technique. By using multiple regression analysis, the findings have shown that corporate entrepreneurship antecedent is a willingness to change and strategic planning, while generation involvement and perceived technological opportunity do not influence on corporate entrepreneurship.

Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan Vania Yunita Setianto; Intiyas Utami; Suzy Novianti
Jurnal Ekonomi dan Bisnis Vol 19 No 3 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The pressure exerted by managers to employees to perform actions that are not in accordance with company rules may cause tensions for employees. Tensions emerge because orders directly given by managers are in conflict with values or morals held by employees. When employees choose to report actions that are considered to deviate their espoused values and morals, they can report to senior managers. This research examines the employees’ tendencies to perform whistleblowing actions when faced with different levels of obedience pressure and trust to leaders. We administered the laboratory study at Satya Wacana Christian University and used 69 bachelor students majoring in accounting as our subjects, generating 60 usable data. We used 2x2 between subject experiment and manipulated the level of obedience pressure (high vs low) and trust to leaders (high vs low). Our results show that subjects experiencing high level of obedience pressure and having higher trust to leader are more likely to perform whistleblowing action.Abstrak Tekanan yang diberikan oleh manajer kepada karyawan untuk melakukan tindakan yang tidak sesuai dengan peraturan perusahaan, menyebabkan adanya ketegangan yang terjadi dalam diri karyawan. Ketegangan terjadi karena perintah yang diberikan secara langsung oleh manajer tidak sesuai dengan nilai atau moral yang dipegang. Ketika karyawan memilih untuk melaporkan tindakan yang tidak sesuai dengan nilai atau moral yang dianutnya, maka karyawan dapat melaporkan tindakan tersebut kepada manajemen senior. Penelitian ini bertujuan untuk meneliti potensi seorang karyawan untuk melakukan tindakan whistleblowing apabila berhadapan dengan kondisi tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini dilakukan di Universitas Kristen Satya Wacana dengan subjek mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menguji potensi tindakan whistleblowing oleh karyawandalam keadaan tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini menggunakan desain eksperimental 2x2 between subject dengan total 69 subjek mahasiswa yang berperan sebagai karyawan menghasilkan 60 data siap olah. Perlakuan diberikan dalam bentuk tekanan ketaatan (tinggi dan rendah) dan kepercayaan pada pimpinan (tinggi dan rendah). Hasil penelitian menunjukkan bahwa grup yang mendapatkan perlakuan tekanan ketaatan tinggi dan kepercayaan pada pimpinan yang tinggi pula maka memperbesar potensi seseorang untuk melakukan tindakan whistleblowing.

Factors Affecting Employee’s Awareness of Their Impact on Corporate Reputation Dindha Vitri Primadini; Muhammad Irfan Syaebani
Jurnal Ekonomi dan Bisnis Vol 20 No 2 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study examines factors that affect employees’ awareness of their impact on corporate reputation (AICR). We distribute our questionnaire to 161 employees of Indonesian state-owned enterprises (SOEs) as our sample. Our main findings show that both perceived corporate reputation (PCR) and affective commitment positively affect AICR with PCR exhibits the greatest effect. It then can be concluded that building a good corporate reputation is the most effective way to increase employees’ AICR.AbstrakPenelitian ini mengkaji faktor-faktor yang memengaruhi kesadaran karyawan bahwa tindakan mereka dapat memengaruhi reputasi perusahaan yang bergerak di bidang pelayanan milik pemerintah Indonesia. 161 kuesioner dianalisis menggunakan metode penelitian kuantitatif. Temuan utamanya adalah bahwa kesadaran karyawan bahwa tindakan mereka dapat memengaruhi reputasi perusahaan dipengaruhi secara langsung oleh seberapa bagus persepsi karyawan terhadap reputasi perusahaan tersebut dan komitmen afektif mereka terhadap perusahaan. Namun demikian, pengujian terhadap model menyatakan bahwa persepsi karyawan terhadap reputasi perusahaan memiliki pengaruh terbesar terhadap kesadaran karyawan, oleh karena itu disimpulkan bahwa cara efektif dalam meningkatkan kesadaran mereka adalah dengan membangun reputasi perusahaan yang bagus.

Paradoks Ganda Kos Produksi Petani Tembakau (Studi Fenomenologi pada Petani Tembakau di Kabupaten Jember) Whedy Prasetyo
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study focuses on the dual paradox of production cost phenomenon as a consequence of the tobacco market characteristics. More specifically, we motivate our study by emphasizing the oligopsonic price transaction and farmers’ lack of direct access to factories. The paradox causes production costs to be determined by mediating actors between farmers and tobaccos. More specifically, tengkulak (middlemen) powerfully mediate business transactions between farmers and factories so that price fluctuation harms farmers. Using the phenomenology study, this research harmonizes the production costs determination from the planting time to harvesting time. The production cost harmonization shows that farmers and factories initiate intensive and open communication about their own production costs. It is therefore expected that this practice could eliminate the oligopsonic market and the one-sided price determination by tengkulak who mainly act for cigarette industry. Eventually, it is also expected that the dual paradox of production cost determination could be eliminated.Abstrak Fenomena paradoks ganda kos produksi akibat pasar tembakau merupakan kajian penelitian ini. Kajian ini merujuk akibat transaksi harga yang bersifat oligopsoni dan petani tidak memiliki akses langsung ke pabrik. Paradoks seperti ini membuat kondisi antara petani dan pabrik menentukan beban produksi. Beban produksi yang terjadi akibat proses jual-beli diperantarai oleh tengkulak, sehingga fluktuasi harga tembakau merugikan petani. Penelitian ini mengunakan studi fenomena. Hasil penelitian mewujudkan harmonisasi penentuan kos produksi dari awal masa tanam sampai panen. Harmonisasi kos produksi seperti ini menunjukkan pabrik dan petani membuka wahana komunikasi intensif dan terbuka beban produksi yang harus dikeluarkan masing-masing. Hasil ini diharapkan mengakhir fenomena oligopsoni dan penetapan harga tembakau secara sepihak oleh tengkulak yang menjadi kaki tangan industri rokok. Oleh karena itu, sudah waktunya cerita paradoks ganda penentuan kos produksi diakhiri.

Penyaluran kredit usaha rakyat bagi kinerja bank pembangunan daerah Naasyiatul Lailaa; Elisabeth Penti Kurniawati
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Pemerintah melakukan pemutusan izin penyaluran Kredit Usaha Rakyat (KUR) bagi 26 Bank Pembangunan Daerah (BPD) pada tahun 2015. Tetapi pada tahun yang sama, pemerintah mengizinkan BPD mengajukan diri untuk menjadi penyalur KUR dengan syarat memiliki Non Performing Loan (NPL) di bawah lima persen dan membangun sistem online dengan perusahaan penjaminan. Penelitian ini bertujuan memberikan analisis yang dapat diimplementasikan BPD sebagai pertimbangan untuk mengajukan lagi sebagai penyalur KUR. Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Teknik analisis yang digunakan adalah analisis deskriptif komparasi, dengan pengujian independent t test dan paired sample t test atas perubahan profitabilitas dan NPL pada lima BPD. Hasil penelitian menunjukkan bahwa BPD tidak mengalami perbedaan NPL dan profitabilitas yang signifikan antara sebelum dan menjadi penyalur KUR.

Analisis SWOT Implementasi Tekonologi Finansial terhadap Kualitas Layanan Perbankan di Indonesia Imanuel Adhitya Wulanata Chrismastianto
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

It is widely expected that Indonesian banking firms significantly improve their services to reach wider market segments, especially those residing in the 3T areas (terdepan, terluar, and terpencil or the outermost and most remote). However, in reality Indonesian banks only develop minimum outreach to societies in the 3T areas. Considering this issue, we develop and implement the SWOT analysis of financial technology policy in order to improve Indonesian banking services, especially in expanding their services to broader Indonesian societies. Also it is expected that banking industry’s stakeholders understand better the role of good banking management based on the fear of God and respecting others in managing their internal and external assets that encompass holistic banking activities. Therefore, this study aims to further analyze the influence of strength, weakness, opportunities, and threats (SWOT) of financial technology implementation on Indonesian banking service quality in the digital era through the study of banking literature.Abstrak Menyikapi realisasi era digital saat ini, kualitas layanan perbankan di Indonesia diharapkan semakin meningkat secara signifikan, agar mampu menjangkau seluruh lapisan masyarakat, khususnya bagi masyarakat yang tinggal di daerah 3T (Terdepan, Terluar, dan Terpencil). Namun, pada kenyataannya kualitas layanan perbankan di Indonesia saat ini masih minim dalam mengakses masyarakat yang tinggal di daerah 3T tersebut. Mencermati berbagai realita yang telah diuraikan di atas, maka melalui analisis SWOT implementasi kebijakan teknologi finansial ini, diharapkan kualitas layanan perbankan semakin dapat ditingkatkan dan dirasakan oleh seluruh lapisan masyarakat Indonesia secara riil dan para pelaku perbankan dapat memahami pengelolaan fungsi manajemen perbankan dengan tepat didasarkan pada sikap takut akan Tuhan dan menghargai sesama, dalam konteks pengelolaan aset internal maupun eksternal yang mencakup aktivitas perbankan secara holistik. Dengan demikian, tulisan ini bertujuan untuk menganalisis secara lebih mendalam mengenai kekuatan, kelemahan, peluang, dan ancaman (SWOT) implementasi teknologi finansial terhadap kualitas layanan perbankan Indonesia di era digital melalui studi literatur perbankan.

Page 7 of 26 | Total Record : 260

5 6 7 8 9

Filter by Year

2014 2025

Filter By Issues

All Issue Vol. 28 No. 2 (2025) Vol. 28 No. 1 (2025) Vol. 27 No. 2 (2024) Vol. 27 No. 1 (2024) Vol. 26 No. 2 (2023) Vol. 26 No. 1 (2023) Vol. 25 No. 2 (2022) Vol 25 No 1 (2022) Vol 24 No 2 (2021) Vol 24 No 1 (2021) Vol 23 No 2 (2020) Vol 23 No 1 (2020) Vol 22 No 2 (2019) Vol 22 No 1 (2019) Vol 21 No 2 (2018) Vol 21 No 1 (2018) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2016) Vol 19 No 2 (2016) Vol 19 No 1 (2016) Vol 18 No 3 (2015) Vol 18 No 2 (2015) Vol 18 No 1 (2015) Vol 17 No 3 (2014) Vol 17 No 2 (2014) Vol 17 No 1 (2014) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota salatiga,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota salatiga, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota salatiga,

Jawa tengah

INDONESIA