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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 260 Documents

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Desain Triangulasi Konkuren dalam Menganalisis Model 3I Marketing 3.0 sebagai Entrepreneurial Marketing Usaha Mikro Kecil Menengah Menghadapi Masyarakat Ekonomi ASEAN Metta Padmalia; Dewi M. Immanuel
Jurnal Ekonomi dan Bisnis Vol 19 No 3 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Entrepreneurial Marketing is a marketing activity by small and medium enterprises (SMEs) that uses an entrepreneurial approach. Currently, government still pays less attention to the implementation of SMEs’ entrepreneurial marketing. Yet, as the backbone of Indonesian economy, SMEs can play an important role when ASEAN Economic Community (AEC) begins to implement. With respect to these issues, we aim to identify the government’s role in advocating SMEs’ interests, especially in the Marketing 3.0. era. In the Marketing 3.0. era, marketing is translated into brand triangle through 3i Model. We use a mixed method with a concurrent triangulation design. The first part of this study interviewed five SME owners who receive assistance from Diskoperindag of Magelang City regarding the following issues: implementation of 3i Model, the role of Diskoperindag in assisting businesses, and their understanding of MEA. Basically, this part explore the conditions of SMEs concerning the issues being questioned. Meanwhile, the second part is a quantitative analysis that involve 40 customers who bought SMEs who receive assistance from Diskoperindag. Using multiple regression analysis, we find that only brand and brand identity parts of 3i Model have significantly positive effect on decisions to buy SMEs’ products.Abstrak Entrepreneurial Marketing adalah kegiatan pemasaran oleh usaha dengan skala kecil menengah (UMKM) menggunakan pendekatan kewirausahaan. Perhatian pemerintah masih kurang optimal terhadap penerapan entrepreneurial marketing dari UMKM, padahal sebagai fondasi perekonomian negara, UMKM memegang peranan penting ketika dimulainya era Masyarakat Ekonomi ASEAN (MEA). Melihat fenomena tersebut, peneliti ingin mengidentifikasi bagaimana peran serta yang telah dilakukan oleh pemerintah dalam membina UMKM, terutama dalam era Marketing 3.0. Pada era Marketing 3.0, pemasaran diterjemahkan sebagai segitiga merek melalui Model 3i. Penelitian yang dikembangkan adalah penelitian kombinasi dengan desain triangulasi konkuren. Bagian pertama penelitian ini melibatkan 5 orang pemilik UMKM binaan Diskoperindag kota Magelang yang diwawancarai terkait penerapan Model 3i, peran serta Diskoperindag, dan pemahamannya terhadap MEA. Hasil dari bagian pertama berupa eksplorasi kondisi UMKM terkait aspek-aspek yang ditanyakan. Bagian kedua penelitian melibatkan 40 orang konsumen yang telah membeli produk UMKM binaan. Pengujian data kuantitatif pada bagian kedua dilakukan dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pada bagian dari Model 3i hanya identitas merek dan integritas merek saja yang memiliki pengaruh positif dan signifikan terhadap keputusan pembelian produk UMKM.

Niat Melakukan Pencatatan Akuntansi pada Usaha Kecil Menengah: Pengetahuan Akuntansi ataukah Herding? Yohanes Hendri Andhika; Theresia Woro Damayanti
Jurnal Ekonomi dan Bisnis Vol 20 No 2 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Indonesian SMEs exhibit low intention to prepare accounting records. Previous studies suggest that the level of accounting knowledge is positively associated with the intention to prepare accounting records, but none of them discusses the likely effect of the Indonesian collectivism culture on the intention to prepare accounting records. Accordingly, this study adds the role of herding behavior in explaining the SMEs’ intention to prepare accounting records. Using SMEs in Salatiga as our respondents, our study shows that both herding behavior and accounting knowledge positively affect the intention to prepare accounting records.AbstrakRealitas UKM di Indonesia menunjukkan rendahnya niat melakukan pencatatan akuntansi. Penelitian-penelitian sebelumnya lebih melihat bagaimana niat untuk melakukan pencatatan dikaitkan dengan pengetahuan akuntansi. Namun, dengan melihat latar belakang budaya masyarakat Indonesia yang kolektivisme, maka penelitian ini menambahkan variable perilaku herding dalam kaitannya dengan niat melakukan pencatatan. Tujuan dari penelitian ini adalah menguji pengaruh antara pengetahuan akuntansi dan perilaku herding terhadap niat melakukan pencatatan akuntansi. Penelitian dilakukan pada UKM yang berada di Kota Salatiga. Pengambilan sampel menggunakan metode convenience sampling. Hasil pengujian menunjukkan perilaku herding dan pengetahuan akuntansi berpengaruh positif terhadap kemauan dalam membuat pencatatan keuangan.

Capital Expenditure, Leverage, Good Corporate Governance, Corporate Social Responsibility: Pengaruhnya Terhadap Nilai Perusahaan Noni Aisyah Sofiamira; Nadia Asandimitra Haryono
Jurnal Ekonomi dan Bisnis Vol 20 No 2 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to investigate the effects of capital expenditure, leverage, managerial ownership, institutional ownership, and corporate social responsibility on firm value. We use Tobin’s Q as the proxy of firm value. Our sample firms are 11 mining firms listed in the Indonesian Stock Exchange for years 2011-2014. We generate our date from the official website of the Indonesian Stock Exchange. We run the multiple linear regression to analyze our data statistically. The results show that all independent variables simultaneously affect corporate value. Individual results indicate that managerial ownership (leverage) positively (negatively) affects firm value. However, other independent variables (institutional ownership and CSR) exhibit no significant influence on firm value. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh capital expenditure, leverage, kepemilikan manajerial, kepemilikan institusional, dan Corporate Social Responsibility terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q pada perusahaan sektor pertambangan yang terdaftar di BEI periode 2011-2014. Penelitian ini menggunakan data sekunder yang diperoleh dari website resmi BEI. Pengamatan dilakukan terhadap 11 perusahaan sebagai sampel yang didapat dari teknik purposive sampling. Hasil penelitian secara simultan seluruh variabel independen berpengaruh terhadap nilai perusahaan. Hasil secara parsial menunjukkan bahwa variabel leverage berpengaruh negatif terhadap nilai perusahaan, kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan, sedangkan kepemilikan institusional dan CSR tidak berpengaruh terhadap nilai perusahaan.

The Quality of Accounting Information System: a Case of Regional Public Hospital Manokwari Mona Permatasari Mokodompit; Anik Wuriasih
Jurnal Ekonomi dan Bisnis Vol 20 No 2 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to examine the influence of several factors (user involvement in the development process of accounting information system, training and education, and top management support) on the quality of accounting information system at the Manokwari Regional Public Hospital. We distribute our questionnaire and conduct the interviews to 35 accounting information system users at this hospital to generate our research data. Our findings indicate that only top management support significantly affects the quality of accounting information system. Practically, this study contributes to address the issue of the quality of accounting information system at the Manokwari Regional Public Hospital.AbstrakPenelitian ini mengkaji pengaruh beberapa faktor (keterlibatan pengguna dalam proses pengembangan sistem informasi akuntansi, pelatihan dan pendidikan, dan dukungan manajemen puncak) terhadap kualitas sistem informasi akuntansi di Rumah Sakit Umum Daerah (RSUD) Manokwari. Data penelitian dikumpulkan dengan menyebarkan kuesioner dan melakukan wawancara kepada 35 pengguna sistem informasi akuntansi RSUD Manokwari. Hasil dari penelitian ini menunjukkan bahwa dari ketiga faktor yang diteliti hanya faktor dukungan manajemen puncak yang memiliki pengaruh terhadap kualitas sistem informasi akuntansi. Sedangkan untuk keterlibatan pengguna dan pelatihan dan pendidikan tidak memiliki pengaruh terhadap sistem informasi akuntansi. Hasil penelitian ini dapat digunakan untuk memecahkan masalah terkait kualitas kualitas sistem informasi akuntansi pada RSUD Manokwari.

Kepatuhan wajib pajak orang pribadi: Studi aspek pengetahuan, kesadaran, kualitas layanan dan kebijakan sunset policy Suyanto Suyanto; Yhoga Heru Pratama
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to test the effects of taxpayers’ knowledge and awareness, tax officials’ service quality, and the sunset policy on individual taxpayers’ compliance. The study focuses on individual taxpayers who run their business activities in Jogjakarta City to investigate: (1) the effect of taxpayers’ knowledge on taxpayers’ compliance, (2) the effect of taxpayers’ awareness on taxpayers’ compliance, (3) the effect of tax officials’ service quality on taxpayers’ compliance, (4) the effect of the sunset policy on taxpayers’ compliance. The study generates the primary data by distributing the questionnaires to individual taxpayers in Jogjakarta City as the respondents. Using the accidental sampling method, the data collection generates 108 respondents, with 77 usable responses. The multiple regression analysis shows that (1) taxpayers’ knowledge does not affect their tax compliance, (2) taxpayers’ awareness exhibit a positive effect on taxpayers’ compliance, (3) tax officials’ service quality does not affect taxpayers’ compliance, and (4) the sunset policy does not affect taxpayers’ compliance.

Investigasi atas revaluasi aset, penyajian laporan keuangan, dan kualitas auditor berbasis mandatory IFRS Nurmala Ahmar
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Revaluation of asset is not carried out by the company in Indonesia today. This prompted Finance Minister Regulation Number 191/PMK.010/2015 on revaluation for tax purposes. Revaluation of assets in general purpose is to increase the firm's value and presents an account at the real values. This research investigating the activity of asset revaluation carried out by a public company in Indonesia based on auditor quality and monetary unit of financial statement presentation. This research investigate 434 firms during the years 2012 to 2014. The results showed that 7.1 percent of the firmsrevaluation of assets and 92.9 percent have not been revalued their assets. Firms that revalued their assets, 3 percent of them audited public accountant firms affiliated with the Big 4 and 4.1 percent of them did not. The number of issuers that revalue assets and presents its financial statements in the rupiah currency as much as 5.3 percent and 1.8 percent in US dollars.

Profil Kepala Daerah dan Kinerja Penyelenggaraan Pemerintah Daerah Ari Kuncara Widagdo; Mohammad Badrul Munir
Jurnal Ekonomi dan Bisnis Vol 20 No 2 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to determine the effect of the profiles of local government heads on local government performance. In this research, the profiles of local government heads consists of working experience, competence, and the strength of legislative oversight. We also control for other variables, namely: size, wealth, leverage, the strength of public oversight, and the quality of financial statements, all at the local government level. This study relies on a mixed method that combines qualitative and quantitative approaches in order to generate more comprehensive results. We focus on all 38 districts/ municipalities in the East Java Province for the years 2009-2013, resulting in 152 district-year observations. Our multiple regression analysis indicates that all profiles of local government heads have no significant effects on local government performance. Our interview clarifies further our previous findings. Regarding the control variables, local government size, the strength of public oversight and the financial reporting quality have significant effects on local government performance.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profil dari kepala pemerintah daerah terhadap kinerja pemerintah daerah. Profil terdiri dari pengalaman kerja, kompetensi, dan pengawasan oleh legislatif. Selain variabel-variabel tersebut, penelitian ini meneliti beberapa variabel kontrol seperti ukuran pemerintah daerah, kekayaan pemerintah daerah, leverage, pengawasan masyarakat, dan kualitas laporan keuangan pemerintah daerah. Penelitian ini menggunakan metode penelitian campuran yang menggabungkan pendekatan kualitatif dan kuantitatif untuk mendapatkan hasil yang lebih komprehensif. Penelitian ini menggunakan regresi berganda untuk menganalisis data dalam pendekatan kuantitatif, sedangkan metode wawancara digunakan dalam pendekatan kualitatif. Data mencakup semua kabupaten/kota di Provinsi Jawa Timur, yaitu 38 kabupaten/kota, dan periode pengamatan adalah 2009 sampai 2013. Terdapat 152 laporan keuangan pemerintah daerah yang diteliti dalam penelitian ini. Hasil penelitian menunjukkan bahwa semua variabel yang terkait dengan profil dari kepala pemerintah daerah (pengalaman kerja, kompetensi, dan pengawasan oleh legislatif) tidak memiliki hubungan yang signifikan dengan kinerja pemerintah daerah. Dalam analisis lebih lanjut, hasil wawancara memberikan klarifikasi lebih lanjut efek dari variabel-variabel ini. Dalam hal variabel kontrol, beberapa variabel seperti ukuran pemerintah daerah, leverage, pengawasan masyarakat, dan kualitas laporan keuangan memiliki pengaruh yang signifikan terhadap kinerja pemerintah daerah.

Model Belief Adjustment dalam Pengambilan Keputusan Investasi Berdasarkan Informasi Nonakuntansi Anita Anggraeni; Luciana Spica Almilia
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to examine is there any difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS and EoS information disclosure pattern, also long and short information series. The experiment design in this study is 2x2x2 mix design subject, which is the information disclosure pattern (step by Step and End of Sequence), information order (good news followed by bad news), and information series (long and short infomation series). The Independent Sample t-test used to examined the research hypothesis. The amount of participant involved on this study are 96 college students in STIE Perbanas Surabaya in Accountant and Management major. The result show that there were difference on investment decision making among participant that received good news information followed by bad news compared with participant that received bad news information followed by good news on the SbS information disclosure pattern and long information series and also occurs recency effect.Abstrak Tujuan penelitian ini adalah menguji perbedaan keputusan investasi antara partisipan yang menerima informasi good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti good news, baik pada pola penyajian SbS maupun EoS dan seri informasi panjang dan pendek. Penelitian ini menggunakan metoda eksperimen 2x2x2 mix design, yaitu pola penyajian (step by step dan end of sequence) dan urutan informasi (good news diikuti bad news dan bad news diikuti good news) dan seri informasi (informasi panjang dan informasi pendek). Independent Sample t test digunakan untuk menguji hipotesis penelitian. Jumlah partisipan dalam penelitian ini adalah 96 mahasiswa Akuntansi dan Manajemen STIE Perbanas Surabaya. Hasil penelitian menunjukkan bahwa terdapat perbedaan dalam pengambilan keputusan investasi dan terjadi recency effect bagi partisipan yang menerima good news diikuti bad news dibandingkan dengan partisipan yang menerima informasi bad news diikuti bad news pada pola penyajian SbS dan seri informasi panjang.

Policy regime and policy change: Comparing the phenomenon of local government before and after regional autonomy Kamaludin Kamaludin; Berto Usman
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This research aims to evaluate the financial performance of four municipalities (Bengkulu City, Rejang Lebong Regency, South Bengkulu Regency, and North Bengkulu Regency) in Bengkulu Province, Indonesia. The study also identifies the contribution of several financial variables before and after the implementation of regional autonomy. Theoretically, regional autonomy enables these four municipalities to manage their Local Own-Source Revenue (LOSR or PAD - Pendapatan Asli Daerah) better because these municipalities now have to learn to manage their financial resources independently. However, the findings indicate that these four municipalities still exhibit a high financial dependency on the central government or the fiscal balance fund. Consequently, the contribution of LOSR to the total income is still low. Besides, the study finds that these four municipalities exhibit a sufficiently good efficiency ratio but a fluctuating LOSR growth ratio, especially in some municipalities before the proliferation of new municipalities. Further, the main variables of the degree of financial decentralization, local financial autonomy, efficiency, and LOSR growth do not exhibit significant differences between the pre- and post- regional autonomy implementation.

Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah) Sarina Gabryela Aprilyanti Butar Butar; Halim Dedy Perdana
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this research is to describe the implementation of government internal auditor’s professional skepticism in fraud detection. The implementation of professional skepticism will be based on the characters stated by Hurtt et al., (2010): questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, and self-determination. This is a qualitative research referring to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They are forensic auditors claimed due to audit report. The result showed that forensic auditors in Representative Office of BPKP in Central Java implement professional skepticism in fraud detection. Auditor hold responsible of audit report proved by five of six claims received are rejected and one claim is still in litigation.Abstrak Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.

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