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INDONESIA
Jurnal Aplikasi Bisnis
Published by Universitas Islam Indonesia
ISSN : 14114054     EISSN : 25793217     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Aplikasi Bisnis (JABIS) is a journal periodical written both in Indonesian and English language. JABIS published by Diploma III Economy of Universitas Islam Indonesia twice a year on July and December. JABIS is a media of communication and reply forum for scientific works especially concerning the field of application from accounting, management, and banking. The process of manuscript submission is open through the year. All submitted manuscript will be screened with peer review and editorial review before they are accepted to publish. JABIS is open to the public, which means open to all readers and academics who want to search for business applied research.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Volume 14 Nomor 9, September 2013" : 7 Documents clear
Pengembangan Usaha Kecil dan Menengah Heru Pramana
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art2

Abstract

This paper analyzes factors that influence the development of micro, Small and Medium Enterprises (MSME) in Indonesia. The variables used in this paper are gross domestic product, bank lending, and labor force. The tools to analyze the problem are the error correction model of Engle and Granger (1987), and the data used for estimation are time-series annual data from 1989-2009. The data analysis shows that all variables in the model significantly influence the number of such enterprises, both in the short run and in the long run.
Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Report Lag (Arl) pada Perusahaan BUMN yang Tercatat di Bursa Efek Indonesia Sigit Handoyo; Dwiayu Fatmasari
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art7

Abstract

This research aims to test the influence of internal and external factors of the company towards audit report lag (ARL). Variables measured in this study are the net profits, solvency, size of the company, the reputation, the auditor's opinion, and the audit fee. The study was done by using a purposive sampling method by taking the company's annual report on STATE-OWNED ENTERPRISES (BUMN) listed on the Indonesia Stock Exchange. Total company met the criteria as samples were 14 companies during the years 2009 to 2011. In this research, hypothesis testing was using multiple regression analysis. The results of this research show that the variable net profits, solvency, the size of the company and the auditor's reputation do not have a significant influence toward the audit report lag, where as the variable auditor's opinions and audit fee have a significant influence toward the audit report lag.
Pendekatan Strategik Mengelola Perubahan Organisasi Retno Wulandari
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art3

Abstract

If businesses are to survive, leaders must have anticipatory capability, flexibility, and adaptability when adjusting to major changes. But, it is not easy to make change successfully because of many forces facing by leaders. Change will always cause discomfort and dislocation for member of organization. This paper focuses on strategic element and practical solution to ensure implementation success. Developing readiness for planning will reduce participant unprepared to deal with change. Furthermore, leaders must recognize, guide, and support people in their organization to make change initiative.
Peran Perilaku Etis Tenaga Penjual dalam Membentuk Kualitas Hubungan dan Loyalitas Pelanggan Nunung Ghoniyah
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art6

Abstract

This article explains about the important of ethical behavior of sales person to create customer loyalty trough relationship quality. It is very important especially for service business in order to the quality of service is not easy to measured. To evaluate quality service, consumer can see the tangible signals and interaction quality of front line employees. Unethical behavior of sales person such unhonest, force and unknow about product knowledge cause as low relationship quality (commitment and trust). Finally, relationship quality cause the customer willing or unwilling to make long term relationship with company.
Analisis Gender pada Manajemen Usaha Sektor Mikro (Studi Kasus Industri Pembuatan Gula Kelapa di Kabupaten Sleman) Ninik Sri Rahayu
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art4

Abstract

This study purposed to describe gender profile of the micro enterprise management from four aspects: productive activities, non productive activities, access and control, business effect and benefit. It also aimed to formulate strengthening strategy based on gender perspective. The research was performed in Sleman regency with 25 micro enterprises in brown sugar as research samples.Simple random sampling was chosen in the process of selecting lata and Harvard Analytical Framework was adopted to analysis it. The research discovered some findings. First, women have had dominant contribution in all activities, both in business management and in production process. Second, the profile of domestic activities such as cooking, shopping, maintaing household was majority organized by women. Third, women access and control over resources were higher than men. Fourth, the entire resoulrces and the production outcome were able to provide benefit for family members, particularly for women. Fifth, this industry was not only needed strengthening program in the term of technical assistance such as finance, marketing, and information but it also required spesific assistance programs to accomplish women gender practice.According to the research findings, it is essential to conduct training, directive counseling to socialize gender equality and equaly in micro industries. It is also vital to carry out women empowerment program to advance their productivity and welfare.
Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Perusahaan Nur Fauziah; Teguh Setiawan
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art1

Abstract

This study aimed to investigate the influence of good corporate implementation to company performance. Good Corporate Governance, while the company's performance is measured by the retun on equity, net profit margin, Tobins'Q. The analysis method used is a simple regression. This study uses empirical data from the Indonesia Stock Exchange with a sample of 36 companies for the period 2008-2011.Based on results of hypothesis testing using t-test statistics with a confidence level of 95% and a = 5% can he concluded that the first look at the effect of the application of the index GCG of the ROE and the results obtained applying the index value of 0.788, which means GCG insignificant and Ho received. The furthur testis tosee the effect of the application of NPM GCG index and index values obtained results GCG implementation of 0.021, which means significant and Ho is rejected. While last testing is to see the effect of the implementation of good corporate governance index and the obtained results Tobins'Q index value of 0.027 GCG implementation, which means significant and Ho is rejected. 
Penyampaian Aspek Keperilakuan Akuntansi dalam Kurikulum Drajat Armono
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art5

Abstract

Behavioral Accounting as the subject began to be implemented in some universities. However there are some differences of opinin both the delivery and the willingness to put it into the college curriculum. This paper aims to provide an alternative way of delivering the behavioral aspects of accounting if the material is incorporated into the curriculum. Authors reasoned take the title as given that all of science will lead to behavioral in their respective fields. In other words, all areas would ultimately lead to behavioral aspects to better understand the essence of the exiting knowledge in the field.Accounting as a branch of science that need to understand the meaning behind each decision made by both individuals and organizations. By developing behavioral aspects, allows accounting to be learned up to the highest level in the world of education. This paper also provides an alternative behavioral development in the accounting curriculum, namely (1) Behavioral Accounting incorporated as a special course in the accounting curriculum, and (2) behavioral aspects or components incorporated as an integral part of any accounting course.

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