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INDONESIA
Agregat: Jurnal Ekonomi dan Bisnis
ISSN : 25495658     EISSN : 25497243     DOI : -
Core Subject : Economy,
Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is aimed at being a medium for research results dissemination and scientific paper exchanges on the Indonesian economy and business among academics, practitioners, regulators, and public. Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is issued two times annually, i.e., in March, and September.
Arjuna Subject : -
Articles 186 Documents
Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing Meita Larasati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.976 KB) | DOI: 10.22236/agregat_vol2/is2pp388-398

Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.
Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Budiandru Budiandru; Shabrina Saufani Isfa
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.194 KB) | DOI: 10.22236/agregat_vol2/is2pp399-411

Abstract

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company's accounting policies in CALK.
The Determinants of Sovereign Credit Ratings: Indonesia and Its Neighborhood Countries 1998-2016 Akhmad Solikin; Gerry Michel
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The aim of this research is to study the determinants of sovereign credit ratings of Indonesia andits neighborhood countries in the period of 1998-2016. Using secondary data and analyzed usingordered probit, it is found that every credit rating agency has its own variables influencing to itspublished credit ratings.In general, for Indonesia and its neighborhood countries, the variables withsignificant and positive relationship are fiscal balance and current account deficit to GDP, freedomindex, and GDP per capita; while the variables with significant and negative relationship are externaldebt to GNI and real exchange rate. Gross domestic savings to GDP influences credit ratings inboth ways. Interestingly, inflation does not affect the credit ratings. Indonesia and neighborhoodgovernments could use this information to manage their macroeconomic indicators in order to getfavorable ratings from credit rating agencies.
Bureaucratic Reform Policy Strategy Using The Cipp Model For The Improvement Of Public Services In Kemenko-Polhukam Sintha Wahjusaputri; Bambang Irawan
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.885 KB)

Abstract

This study aims to evaluate bureaucratic reform strategies in organizational units within the Coor- dinating Ministry of Politics, Law and Secutiry (Kemenko Polhukam). Bureaucratic Reformation has the main objective of realizing world-class governance characterized by the implementation of effective, efficient, accountable, transparent governance, clean from collusion, corruption and nepo- tism practices or clean government, so that can ultimately improve employees’ performances related to the tasks and functions of the Kemenko Polhukam which are synchronization and coordination of planning, drafting and implementing policies in the fields of politics, law and security. One area of reform that is quite important to improve is public services, especially in the current era of regional autonomy which provides opportunities for regions to innovate, creative, and create the best models for achieving quality improvement for the community. The research methodology used in this study was qualitative research that resulted descriptive data by using the CIPP (Contexts, Input, Process and Product) evaluation model. The results showed that bureaucratic reform in the Coordinating Ministry for Politics and Security was quite good, which increased from the previous year as much as 6.1%. Several bureaucratic strategies were implemented between changing the management, ar- ranging the laws, arranging organization and governance, structuring the HR management system, strengthening supervision, strengthening public accountability teams, improving the quality of public services, monitoring and evaluating the related units.
The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR) Achmad Hasan Hafidzi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.257 KB)

Abstract

This study aims to analyze the effect of board size and committees size to corporate social responsibilitythrough financial performance. The sample used in this study is secondary data of companies listed LQ-45 Index in 2013-2017 and determined using a purposive sampling method. The data about researchvariables are available in the financial report. The data analysis method is using path analysis. Theresults were showed that the size of commissioners board to corporate social responsibility was significantpositive, size of committees to corporate social responsibility was significant positive relationship, size ofcommissioners board to financial performance was significant positive relationship, size of committeesto financial performance was relationship positive significant, financial performance to corporate socialresponsibility shows a significant positive relationship.
The Value-Added Analysis of Intellectual Capital for Banking Financial Performance Tupi Setyowati; Jamilah Jamilah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study was conducted to see how intellectual capital (IC) affects company performance (ROA)by entering the size variable in its calculations. This study also analyzes how much financial performancechanges occur as an effect of the efficiency of the use of capital employees (CEE), the efficiencyof using Structural Capital (SCE), and the partial efficiency of using Human Capital (HCE).Research was conducted on conventional banking in Indonesia for the period 2013 - 2017. Theresearch data was obtained from the official website of the Indonesia Stock Exchange (IDX). Thisstudy found that VAIC had a significant positive effect on ROA, and from the three IC components itturned out that the CEE component had the greatest influence on ROA
The Potential And Surveillance Studies Alumnus Faculty Of Economics And Business Islam UIN Raden Intan Lampung Hanif Hanif
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.048 KB)

Abstract

Alumni searches (Tracer study) as part of an alumni network construction should be done regularly and scheduled. The alumni FEBI can generally be absorbed in the world of work with a waiting period of normal working ranges of less than 3 (three) months and the majority of alumni working in the field of employment in accordance with their competence. Based on the results of the questionnaire tracer study, the majority of graduates in response to their competence as a result of the learning process in Febi, pretty good. Alumni also commented that soft skill competencies they have higher than hard skills and competencies it has in accordance with the needs of the working world are increasingly demanding mastery of soft skills
The Effect Of Generation X And Generation Y Behavior On Employee Loyalty Through Job Satisfaction Sunarta Sunarta; Zainuri Zainuri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.693 KB)

Abstract

This study aims to determine the effect of Generation X and Generation Y behavior on employee loyalty through job satisfaction. The method utilized survey method using quantitative approach with 78 respondents from Generation X and 55 respondents from Generation Y. Chi Square method was used to test the hypothesis of this research. The results of this study have found that there are differences in behavior between Generation X and Generation Y employees in assessing job satisfaction and employee loyalty. The differences in the behavior of Generation X and Generation Y in assessing job satisfaction and loyalty should be put into a serious concern so that the company’s regeneration process can proceed without hindrance for the continuation of a sustainable company life..
Analysis The Quality Of Service And Effectiveness E-Commerce Auy Publisher Using The Method E-Servqual Atik Budi Paryanti; Sumarsid Sumarsid
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.597 KB)

Abstract

This research aims to analyze the quality of the service and the effectiveness of Ecommerce. This research uses a quantitative approach. Data analysis using the pras test test validity and reliability as well as a test of normality. At this stage of the analysis of data with calculations e-servqual will get the service quality level e-Commerce and the calculation of e-Commerce It can also analyze the priority of each service attribute that needs to be fixed or not. The questionnaire will be filled is given to respondents with Nonprobability Sampling technique. This study use 46 participant. The Total value of Electronic Service Quality (TESQ) obtained from the results of the calculation of the gap between perception and expectation is positive, the results obtained are 0226. This means that the customer’s expectations of the service e-Commerce in larger AUY Publisher from the Ministry obtained this time, so that the service provided is still not satisfying customers and has not been effective (X2 ).
Exogent Factors at PT. Metro Taruna Jakarta That Affect Employess Performance Connie Chairunnisa; M Iqbal Jaelani
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2019): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.652 KB) | DOI: 10.22236/agregat_vol3/is2pp112-124

Abstract

This study aims to determine the effect of training and work discipline as exogenous factors on employee performance at PT Metro Taruna Jakarta. This study used survey method with 82 respondents as a sample. The data analysis and process techniques used are validity, reliability, descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, simultaneous test, coefficient test, and correlation coefficient of determination.

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